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Title:

DO PERFORMANCE AUDITS AUDIT PERFORMANCE?

Accession Number:

00391929

Record Type:

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Order URL: http://worldcat.org/isbn/0309037174

Abstract:

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.

Supplemental Notes:

Publication of this paper sponsored by Committee on Transit Management and Performance. Distribution, posting, or copying of this PDF is strictly prohibited without written permission of the Transportation Research Board of the National Academy of Sciences. Unless otherwise indicated, all materials in this PDF are copyrighted by the National Academy of Sciences. Copyright © National Academy of Sciences. All rights reserved.

Monograph Accession #:

01419846

Authors:

Sindzinski, John

Editors:

Kassabian, Naomi C

Pagination:

pp 8-12

Publication Date:

1984

Serial:

Transportation Research Record

Issue Number: 961
Publisher: Transportation Research Board
ISSN: 0361-1981

ISBN:

0309037174

Media Type:

Print

Features:

References (2)

Uncontrolled Terms:

Geographic Terms:

Old TRIS Terms:

Subject Areas:

Administration and Management; Highways; Law; Operations and Traffic Management; Public Transportation; I10: Economics and Administration

Files:

TRIS, TRB

Created Date:

Jan 30 1985 12:00AM

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