Audit of the MetroWest Regional Transit Authority Objectives, Scope, and Methodology

An overview of the purpose and process of auditing the MetroWest Regional Transit Authority.

Overview

In accordance with Section 12 of Chapter 11 of the Massachusetts General Laws, the Office of the State Auditor has conducted a performance audit of certain activities of the MetroWest Regional Transit Authority (MWRTA) for the period October 1, 2019 through September 30, 2021.

We conducted this performance audit in accordance with generally accepted government auditing standards. Those standards require that we plan and perform the audit to obtain sufficient, appropriate evidence to provide a reasonable basis for our findings and conclusions based on our audit objectives. We believe that the evidence obtained provides a reasonable basis for our findings and conclusions based on our audit objectives.

Below is a list of our audit objectives, indicating each question we intended our audit to answer; the conclusion we reached regarding each objective; and, if applicable, where each objective is discussed in the audit findings.

Objective	Conclusion
Does MWRTA deliver paratransit services required by the Americans with Disabilities Act (ADA) on time in accordance with Section 37.23(a) of Title 49 of the Code of Federal Regulations and MWRTA’s The MetroWest Ride Guide?	Partially; see Finding 1
Does MWRTA ensure that all complaints from ADA-required paratransit riders are investigated and responded to as required by Section 27.13 of Title 49 of the Code of Federal Regulations and MWRTA’s The MetroWest Ride Guide?	No; see Finding 2

 

To achieve our audit objectives, we gained an understanding of MWRTA’s internal control environment related to the objectives by reviewing applicable agency policies and procedures, as well as by conducting interviews with MWRTA employees and management. We evaluated the design of controls over ADA‑required paratransit services and ADA paratransit complaints related to compliance with the ADA.

We performed the following procedures to obtain sufficient, appropriate audit evidence to address the audit objectives.

On-Time Performance for ADA-Required Paratransit Services

To determine whether MWRTA provided on-time ADA-required paratransit services to its riders, we analyzed 100% of the 100,845 trips that occurred during the audit period. To calculate the number of late trips, we assessed the on-time pickup rate by comparing actual pickup times to scheduled pickup times for each trip and found that there were 5,891 late trips (see Finding 1). We interviewed MWRTA’s management about their on-time performance standard report to determine the difference in their calculation (99%) and the on-time performance calculation we made (94%) based on the standard within MWRTA’s The MetroWest Ride Guide. In addition, we interviewed MWRTA management about the reasons for the 5,891 late trips that occurred during the audit period.

ADA Paratransit Complaints

To determine whether MWRTA responded to all ADA paratransit complaints in accordance with MWRTA’s The MetroWest Ride Guide, which stipulates that all complaints should be responded to within 10 business days, we analyzed all 9 complaints that MWRTA received during the audit period. We verified documentation in the transit scheduling and dispatching system to determine the reasons for each investigation. In addition, we verified the date that each complainant was notified of the complaint resolution.

Data Reliability Assessment

To assess the reliability of the ADA-required paratransit service data from the transit scheduling and dispatching system, we interviewed MWRTA’s information technology consultant and deputy administrator, who were both responsible for the oversight of the transit scheduling and dispatching system and its data.

We tested selected information system controls (access controls, security management, configuration management, contingency planning, and segregation of duties) to determine the reliability of the data in the transit scheduling and dispatching system. We verified the ADA-required paratransit service data from the transit scheduling and dispatching system by testing it for records that were missing, duplicates, or outside of the audit period. We traced 20 names found on the ADA-required paratransit applications to names on the list of MWRTA-approved ADA-required paratransit riders that we obtained from MWRTA, then we traced 20 different names from the list of MWRTA-approved ADA-required paratransit riders to the names found on the ADA-required paratransit services applications.

Based on the data reliability assessment, we determined that the data were sufficiently reliable for the purposes of this report.

Date published:	August 29, 2023