Overview
SRTA did not properly document the use of its non-revenue producing vehicles. 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 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 SRTA records, its non-revenue-producing vehicles were driven a combined total of 178,297 and 135,594 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
SRTA’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 beginning odometer reading, its condition before and after use, any damage, and any maintenance issues identified during use. Although SRTA is not required to follow this policy, it represents a best practice in vehicle fleet management that SRTA should follow because it will allow the agency to more effectively manage the maintenance and proper use of these vehicles.
Reasons for Noncompliance
SRTA management stated that it had established a policy for the use of its non-revenue-producing vehicles that it provided to everyone who used the vehicles and that its employees followed this policy. This policy included a list of eligible users and their positions, a list of vehicles available and their vehicle identification numbers, and general guidelines concerning cleanliness and seat belt use. However, this policy did not include the requirement that a log be maintained to document the required information for all of its non-revenue-producing vehicles. SRTA management also stated that the agency did not have controls in place to monitor the use of non-revenue-producing vehicles.
Recommendations
1. SRTA 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 date and time the vehicle was picked up
c. the date and time the vehicle was returned
d. the vehicle’s license plate number
e. the intended destination and purpose
f. the beginning odometer reading
g. the condition of the vehicle before and after use
h. any damage
i. any maintenance issues identified during use
2. SRTA should ensure that these policies and procedures include monitoring controls to ensure that they are adhered to.
Auditee’s Response
The SRTA will revise the policy and procedures for the use of its non-revenue-producing vehicles, that will incorporate best practices from other RTAs and MassDOT. At the same time, it will be tailored to the non-revenue-producing vehicles of the SRTA. The revised policy and procedure will include a log for those non-revenue-producing vehicles requiring such. This log will include all pertinent information regarding use, operator, and required vehicle information. The SRTA revised policy and procedure will include monitoring controls to ensure compliance. The development of this log will be consistent with our policy.
Auditor’s Reply
Based on its response, SRTA is taking measures to address our concerns in this area.
| Date published: | August 21, 2018 |
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