SACRAMENTO TRANSIT AUTHORITY ACCOUNTING SYSTEM, PROJECT I

A FLOWCHARTING APPROACH WAS SELECTED TO DESCRIBE THE ACCOUNTING SYSTEMS OF THE STA. THE FLOWCHARTING PROCESS INVOLVED THE INTERVIEWING OF ADMINISTRATIVE AND ACCOUNTING PERSONNEL TO OBTAIN DETAILED DESCRIPTIONS OF THE COMPANY'S OPERATING PROCEDURES. SAMPLE COPIES OF ALL DOCUMENTS, FORMS AND REPORTS USED IN THE SYSTEM WERE OBTAINED AND ANALYZED. FLOWCHARTS WERE THEN PREPARED OF MAJOR SUB-SYSTEMS, EACH SYMBOLIZING THE FLOW OF DOCUMENTS AND/OR INFORMATION AS THEY ENTERED, PROGRESSED THROUGH, AND TERMINATED WITHIN THE SYSTEM. THE FLOWCHARTS WERE SEPARATED INTO THE FOLLOWING CLASSIFICATIONS: GENERAL, REVENUES, AND EXPENSES. THE REVENUE FLOWCHARTS WERE FURTHER DIVIDED ACCORDING TO THE SOURCE OF REVENUE: FAREBOX OR NON-FAREBOX. THE EXPENSE FLOWCHARTS ARE PRESENTED UNDER THE HEADINGS OF FUEL AND OIL, MAINTENANCE, AND PAYROLL. IT IS RECOMMENDED THAT STA IMPLEMENT A CONTINUOUS PROGRAM BUDGET FOR OPERATIONS; AND A PLANNING, PROGRAMMING, AND BUDGETING SYSTEM FOR YEARLY PLANNING. THE REASONS FOR THIS RECOMMENDATION ARE: (1) FEDERAL AND STATE GOVERNMENTS ARE USING VARIOUS FORMS OF PROGRAM BUDGETING NOW TO EVALUATE AND PLAN PERFORMANCE. THE USE OF THE CONCEPT BY LOCAL GOVERNMENTS IS IMMINENT. (2) A MORE FORMALIZED DECISION- MAKING PROCEDURE IS PROVIDED. (3) NEW APPROACHES MAY BE DISCOVERED OR PROBLEMS MAY BE UNCOVERED MERELY BY THE PROCESS OF GOING THROUGH THE PROGRAM BUDGET PROCEDURE. /UMTA/

  • Supplemental Notes:
    • PROJ NO CAL-MTD-10
  • Corporate Authors:

    Sacramento Transit Authority

    ,    
  • Authors:
    • Dierks, P A
    • Cleveland, S T
  • Publication Date: 1969-9

Subject/Index Terms

Filing Info

  • Accession Number: 00200556
  • Record Type: Publication
  • Source Agency: Urban Mass Transportation Administration
  • Files: TRIS, USDOT
  • Created Date: Feb 19 1973 12:00AM