Official Audit Report – Issued June 16, 2014 Massachusetts Bay Transportation Authority For the period January 1, 2005 through December 31, 2012 State House Room 230 Boston, MA 02133
[email protected] www.mass.gov/auditor June 16, 2014 Dr. Beverly Scott, General Manager Massachusetts Bay Transportation Authority State Transportation Building 10 Park Plaza, Suite 3910 Boston, MA 02116 Dear Dr. Scott: I am pleased to provide this performance audit of the Massachusetts Bay Transportation Authority (MBTA). This report details the audit objectives, scope, methodology, findings, and recommendations for the audit period, January 1, 2005 through December 31, 2012. My audit staff discussed the contents of this report with management of the MBTA, and their comments are reflected in this report. I would also like to express my appreciation to the MBTA for the cooperation and assistance provided to my staff during the audit. Sincerely, Suzanne M. Bump Auditor of the Commonwealth 2013-0583-3A TABLE OF CONTENTS TABLE OF CONTENTS EXECUTIVE SUMMARY ........................................................................................................................................... 1 OVERVIEW OF AUDITED AGENCY ........................................................................................................................... 3 AUDIT OBJECTIVES, SCOPE, AND METHODOLOGY ................................................................................................. 4 DETAILED AUDIT RESULTS AND FINDINGS WITH AUDITEE’S RESPONSE ................................................................