Overview
PVTA did not properly document the use of its non-revenue-producing vehicles by its employees and vendors. Specifically, it did not properly document information, such as the name and driver’s license expiration date of the employee who used the vehicle, the trip’s intended destination and purpose, the date and time the vehicle was picked up, the date and time it was returned, its license plate number, its description, its beginning odometer reading, its condition before and after use, any damage, and any maintenance issues identified during use, for every trip for all of its non-revenue-producing vehicles. According to PVTA’s records, its non-revenue-producing vehicles were driven a combined total of 298,916 and 322,752 miles during fiscal years 2016 and 2017, respectively. 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.
Authoritative Guidance
PVTA’s oversight agency, the Massachusetts Department of Transportation (MassDOT), has a Motor Vehicles Policy, No. P-D0032-01, dated October 5, 2016, regarding the use of MassDOT’s non-revenue-producing vehicles by its staff. This policy requires MassDOT management to maintain a log that documents the name and driver’s license expiration date of the employee who used the vehicle, the trip’s intended destination and purpose, the date and time the vehicle was picked up, the date and time it was returned, its license plate number, its description, its beginning odometer reading, its condition before and after use, any damage, and any maintenance issues identified during use. Although PVTA is not required to follow this policy, it represents a best practice in vehicle fleet management that PVTA should follow because it will allow the agency to more effectively manage the maintenance and proper use of these vehicles.
Reasons for Noncompliance
PVTA did not have a policy in place during our audit period for the use of its non-revenue-producing vehicles.
Recommendations
1. PVTA should establish policies and procedures, consistent with those established by MassDOT, for its non-revenue-producing vehicles that require a log that documents the following:
a. the name and driver’s license expiration date of the employee who used the vehicle
b. the trip’s intended destination and purpose
c. the date and time the vehicle was picked up
d. the date and time the vehicle was returned
e. the vehicle’s license plate number
f. the vehicle description
g. the beginning odometer reading
h. the condition of the vehicle before and after use
i. any damage
j. any maintenance issues identified during use
2. PVTA should ensure that these policies and procedures include monitoring controls to ensure that they are adhered to.
Auditee’s Response
PVTA’s non-revenue vehicle policies and procedures will incorporate best practices from other RTAs and MassDOT. The policy and procedure will include a log for those non-revenue-producing vehicles requiring such. Alternative monitoring procedures will be used for non-revenue vehicles assigned to the Maintenance Department [whose] functions are dedicated to responding to road calls, snow plowing, etc. The non-revenue vehicle log will include all pertinent information regarding use, operator, and required vehicle information. The PVTA policy and procedure will include monitoring controls to ensure compliance.
Auditor’s Reply
Based on its response, PVTA is taking measures to address our concerns in this area.
| Date published: | January 30, 2019 |
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