The requirements of the state of California for performance audits of publicly funded transit systems are examined. These performance audits are conducted by agencies that distribute state funds to support the operating and capital needs of public transportation systems. The objective of this examination is to discuss the intent of the audit requirement and how audits are conducted in order to determine the purpose of performance audits. The enabling legislation and its implementation are traced into practice and the processes used to conduct audits are critically examined. It is argued that performance audits focus on the management of transit systems at the expense of examinign whether they are delivering the service required of them. In conclusion it is argued that performance audits that only evaluate how well systems perform do not fully evaluate transit performance. It is recommended that performance audits first determine whether transit systems are in fact meeting the demand for service. It is argued that performance audits that review the quality of service delivered are more helpful than those that focus solely on the management of the system.

Media Info

  • Media Type: Print
  • Features: References;
  • Pagination: pp 8-12
  • Monograph Title: Transit performance evaluation and auditing
  • Serial:

Subject/Index Terms

Filing Info

  • Accession Number: 00391929
  • Record Type: Publication
  • ISBN: 0309037174
  • Files: TRIS, TRB
  • Created Date: Jan 30 1985 12:00AM