Audit of the Worcester Regional Transit Authority
August 3, 2018 · Worcester Regional Transit Authority · Read the full official report on mass.gov ↗
Published August 3, 2018 Audit covers July 1, 2015 – June 30, 2017 Under Suzanne M. Bump · 2011–2023
source
“WRTA did not submit required financial information to the Commonwealth to be made available to the public on a searchable website.”
Read the plain-English breakdown
This is a state performance audit of the Worcester Regional Transit Authority covering July 1, 2015 through June 30, 2017.
“This report details the audit objectives, scope, methodology, findings, and recommendations for the audit period, July 1, 2015 through June 30, 2017.”
Auditors reviewed vehicle maintenance, employee use of agency vehicles, and whether WRTA shared required financial records for public disclosure.
“We also examined WRTA’s use of its non-revenue-producing vehicles, as well as its compliance with the General Laws regarding providing its financial records to the Secretary of Administration and Finance for public disclosure.”
The missing financial reporting made it harder for the public to see how WRTA was spending money and how financially healthy it was.
“Therefore, WRTA did not allow the Commonwealth to give the public a sufficient level of transparency regarding WRTA’s operations, including its overall financial health and the nature and extent of its expenses.”
WRTA passed the audit question on preventive maintenance records, but failed on public financial reporting and controls over employee vehicle use.
“Did WRTA properly manage the use of its non-revenue-producing vehicles?”
WRTA said it would work with state officials on financial reporting and create policies, logs, and monitoring controls for its non-passenger vehicles.
“WRTA will develop its policy and monitoring controls once the time lines and final delivery criteria have been agreed to with the State Comptroller’s Office.”
The audit says weak tracking creates a real risk that agency vehicles could be used for personal or other non-business trips without WRTA noticing.
“As a result of the lack of monitoring of use, there is a higher-than-acceptable risk that these vehicles may be used for non-business purposes without detection.”
“Non-revenue-producing vehicles” means WRTA vehicles used by employees for agency business, not buses or minibuses that carry paying riders.
“Non-revenue-producing vehicles are light-duty vehicles for temporary use by WRTA employees for agency-related business.”
What the Auditor checked
- Complied Did WRTA maintain a cost maintenance log for each vehicle to ensure that preventive maintenance for vehicles and equipment for transporting passengers with disabilities under the requirements of the Americans with Disabilities Act of 1990 was up to date per Federal Transit Administration (FTA) guidelines?
- Did not comply Did WRTA submit all required financial records to the Commonwealth for inclusion on the Commonwealth’s searchable website as required by Section 14C of Chapter 7 of the General Laws?
- Did not comply Did WRTA properly manage the use of its non-revenue-producing vehicles?
What the Auditor found
Why it matters: The public lacked a sufficient level of transparency regarding WRTA’s operations, financial health, and expenses.
Standard: Section 14C of Chapter 7 of the Massachusetts General Laws ( Section 14C of Chapter 7 of the Massachusetts General Laws )
2 recommendations
- Develop formal policies and procedures for submitting required financial information to EOAF.agency: agreed
- Establish monitoring controls to ensure assigned staff follow those policies and procedures.agency: agreed
Agency response & Auditor reply
Agency: "WRTA will develop its policy and monitoring controls once the time lines and final delivery criteria have been agreed to with the State Comptroller’s Office."
Auditor: "Based on its response, WRTA is taking measures to ensure that it properly reports this information."
Why it matters: There is a higher-than-acceptable risk that vehicles may be used for non-business purposes without detection.
Standard: Massachusetts Department of Transportation Motor Vehicles Policy, No. P-D0032-01, dated October 5, 2016
2 recommendations
- Establish policies and procedures, consistent with MassDOT practices, requiring a vehicle-use log with driver, trip, vehicle, condition, damage, odometer, and maintenance information.agency: agreed
- Include monitoring controls to ensure compliance with the policies and procedures.agency: agreed
Agency response & Auditor reply
Agency: "The WRTA will develop a policy and procedure manual for the use of its non-revenue-producing vehicles."
Auditor: "Based on its response, WRTA is taking measures to address our concerns in this area."
More audits of this entity
Other Office of the State Auditor reports on Worcester Regional Transit Authority .
- Audit of the Worcester Regional Transit Authority (August 24, 2023)Transit Authority · August 24, 2023