Case 2

(Kasus 2)

The Mass-Transit Grant6

(Hibah Mass Transit6)

Audit Scenario 1
The Preliminary Survey
(Skenario Audit 1)
(SurveiPendahuluan)

Required (Wajib)
1. Determine whether or not you have been provided sufficient information to come up with
a firm audit objective for this program.
(TentukanapakahAndatelahdiberikaninformasi yang
cukupatautidakuntukmendapatkantujuan audit yang tegasuntuk program ini.)

2. If so, state the audit objective for the program, including a firm criteria, who caused the
results, and the possible results.
(Jikademikian, nyatakantujuan audit untuk program, termasukkriteriaperusahaan,
yang menyebabkanhasil, danhasil yang mungkin.)

3. If you believe you do not have sufficient information for a firm objective, state the
procedures you would follow to obtain sufficient evidence to come up with one.
(JikaAndayakintidakmemilikiinformasi yang cukupuntuktujuan yang tegas,
sebutkanprosedur yang akanAndaikutiuntukmendapatkanbukti yang
cukupuntukmenghasilkansatu.)

During the past 20 years, grant programs have become increasingly important for federal,
state and local government financing. One of those programs is mass-transit grants.

Selama 20 tahunterakhir, program

hibahmenjadisemakinpentinguntukpembiayaanpemerintah federal,
negarabagiandanlokal.Salah satu program tersebutadalahhibahangkutanmassal.

Mass transit has long suffered from insufficient capital needed to maintain and increase
the effectiveness of the industry. The Congress recognized this as a national problem in passing
the Urban Mass Transportation Act of 1964 (49 U.S.C. 1601) and subsequent.
 Transit massaltelah lama mengalamikekurangan modal yang
dibutuhkanuntukmempertahankandanmeningkatkanefektivitasindustri.Kongresmengakui
inisebagaimasalahnasionaldalammeloloskanUndang-UndangTransportasiMassal Kota
tahun 1964 (49 AS 1601) danselanjutnya.

Amendments to increase the funding authority and scope of federal assistance. In 1968,
the Urban Mass Transportation Administration (UMTA), Department of Transportation, was
given the responsibility of providing federal assistance for developing efficient and coordinated
hass-transportation systems in urban areas.

Amandemenuntukmeningkatkanotoritaspendanaandanruanglingkupbantuan
federal.Padatahun 1968, AdministrasiTransportasiMassalPerkotaan (UMTA),
DepartemenTransportasi, diberitanggungjawabuntukmemberikanbantuan federal
untukmengembangkansistemtransportasihass yang efisiendanterkoordinasi di
daerahperkotaan.

Several programs were estabilished to carry put the purpose of the act, the largest being
capitalis facilities grants to state and local public bodies, which could be used to acquire and/or
improve existing transit system or to build new transit systems. Since July 1, 1973, federal
financial assistance has been set at a mandatory 80% level of net project costs those costs that
could not be reasonably financed from revenues. Prior assistance was limited to two thirds of the
net project costs.

Beberapa program didirikanuntukmelaksanakantujuanundang-undangtersebut,

yang terbesaradalahpemberianfasilitas modal kepadabadanpubliknegarabagiandanlokal,
yang dapatdigunakanuntukmemperolehdan / ataumeningkatkansistem transit yang
adaatauuntukmembangunsistem transit baru.Sejak 1 Juli 1973, bantuankeuangan federal
telahditetapkanpadatingkatwajib 80% daribiayaproyekbersih, biaya-biaya yang
tidakdapatdibiayaisecarawajardaripendapatan.
Bantuansebelumnyaterbataspadaduapertigadaribiayaproyekbersih.

Capital assistance for transit systems was approved in the amount of $4.3 billion through
June 30, 1975. As the table below shows, rail projects made up over 60 percent of this amount.

Bantuan modal untuksistem transit disetujuidalamjumlah $ 4,3miliarhingga 30 Juni

1975. Seperti yang ditunjukkantabel di bawah, proyekkeretaapimencakuplebihdari 60
persendarijumlahini.

UMTA also sponsors a research, development, and demonstration program directed

toward providing knowledge about alternative technologies that can be used to improve mass-
transportation service. Through June 30, 1975, UMTA obligated $362.5 million in this program.
Major projects in the areas of bus and rail technology, new systems, and automation were
undertaken.

UMTA jugamensponsori program penelitian, pengembangan, dandemonstrasi yang

diarahkanuntukmemberikanpengetahuantentangteknologialternatif yang
dapatdigunakanuntukmeningkatkanlayanantransportasimassal.Hingga 30 Juni 1975,
UMTA mewajibkan $ 362,5jutadalam program ini. Proyek-proyekbesar di
bidangteknologi bus dankeretaapi, sistembaru, danotomatisasitelahdilakukan.

The development and purchase of rail equipment is inherently more capital intensive than
similar efforts for other existing mass-transit modes, such as bus systems. UMTA's funding
commitments to rail-transit systems reflect this characteristic and are aimed at enabling the
nation's larger cities to provide better mass-transit systems through capital outlays for
constructing, extending, maintaining, or rehabilitating rail-transit systems. In 1975, these systems
operated in 12 cities in the United States, and together carried over one fourth of the nation's
mass-transit passengers. In addition, manu cities were constructing or planning new or expanded
rail services.

Pengembangandanpembelianperalatankeretaapisecarainherenlebihpadat modal
daripadaupayaserupauntuk mode angkutanmassal lain yang ada, sepertisistem bus.
Komitmenpendanaan UMTA
untuksistemangkutankeretaapimencerminkankarakteristikinidanditujukanuntukmemung
kinkankota-kotabesarnegaraitumenyediakansistemangkutanmassal yang
lebihbaikmelaluipengeluaran modal untukmembangun, memperluas, memelihara,
ataumerehabilitasisistemangkutankeretaapi. Padatahun 1975, sisteminiberoperasi di 12
kota di AmerikaSerikat, danbersama-
samamengangkutseperempatdaripenumpangangkutanmassalnegaratersebut. Selainitu,
kotamanumembangunataumerencanakanlayanankeretaapibaruatau yang diperluas.

Capital grants totaling S2.7 billion were awarded to rapid-transit systems and commuter
railroads through June 30, 1975, to assist in purchasing 2,360 rapid-transit cars, 275 light rail
cars, and 1,364 commuter railroad cars modernizing rail station in 5 cities, constructing
completely new systems in 2 cities; and constructing maintenance and garage facilities.

Hibah modal sebesar S2,7 miliardiberikankepadasistem transit

cepatdankeretaapikomuterhingga 30 Juni 1975, untukmembantupembelian 2.360 mobil
transit cepat, 275 gerbongkeretaringan, dan 1.364
gerbongkeretakomutermemodernisasistasiunkeretaapi di 5 kota, membangunsistem yang
samasekalibaru di 2 kota; danmembangunfasilitasperawatandangarasi.

In the research and development (R&D) activity, UMTA sponsors rail transit R&D in
four areas: rapid rail, commuter rail, light rail, and rail supporting technology. UMTA's efforts in
R&D through June 30, 1975, totaled about S41 million for rapid transit, $20 million for
commuter and light rail, and $36 million for supporting technology
Dalamkegiatanpenelitiandanpengembangan (R&D), UMTA mensponsori R&D
transit keretaapi di empatbidang: keretacepat, keretakomuter, keretaringan,
danteknologipendukungkeretaapi. Upaya UMTA dalamLitbanghingga 30 Juni 1975,
berjumlahsekitar S41 jutauntuk transit cepat, $ 20 jutauntukkomuterdankeretaringan,
dan $ 36 jutauntukteknologipendukung.

Approximately $745 million, or 28 percent of the $2.7 billion in federal capital assistance
for rail transit, has been granted to the Metropolitan Transportation Authority (MTA), an
independent authority created by the state of New York to develop and improve public
transportation in the 12-county New York metropoiitan commuter district. Transportation
facilities under MTA's jurisdiction include rapid transit, commuter railroads, buses, vehicular
bridges, tunnels, airports, parking, and other facilities.

Sekitar $ 745 juta, atau 28 persendari $ 2,7miliardalambantuan modal federal

untuk transit keretaapi, telahdiberikankepadaOtoritasTransportasi Metropolitan (MTA),
otoritasindependen yang diciptakanolehnegarabagian New York
untukmengembangkandanmeningkatkantransportasiumum di 12 -Kota
komutermetropoiitan New York. Fasilitastransportasi di bawahyurisdiksi MTA termasuk
transit cepat, jalurkeretakomuter, bus, jembatankendaraan, terowongan, bandara, parkir,
danfasilitaslainnya.

MTA's rapid-transit systems include the New York City Transit Authority (NYCTA),
thec world's largest rapid-transit system, and Staten Island rapid-transit line. MTA's commuter
railroad systems include the wholly owned Long Island Railroad, the nation's largest commuter
railroad; 3 lines leased from Penn Central Railroad Company, the New Haven, and the Harlem
and Hudson commuter service lines; andN a segment of the Erie-Lackawanna Railway. As of
June 30, 1975, MTA had a combined fleet of 8,475 rail cars, including 6,734 rapid-transit and
1,741 commuter rail cars. Another 854 rail cars were on order-100 commuter rail cars and 754
rapid-transit cars.

Sistem transit cepat MTA termasukOtoritas Transit Kota New York (NYCTA),
sistem transit cepatterbesar di dunia, danjalur transit cepatPulau Staten.
Sistemkeretakomuter MTA meliputi Long Island Railroad yang sepenuhnyadimiliki,
keretaapikomuterterbesar di negaraini; 3 jalurdisewadari Penn Central Railroad
Company, New Haven, danjalurlayanankomuter Harlem dan Hudson;
dansebuahsegmendariKeretaApi Erie-Lackawanna. Padatanggal 30 Juni 1975, MTA
memiliki armada gabungandari 8.475 gerbongkereta, termasuk 6.734 angkutancepatdan
1.741 gerbongkomuter. 854 gerbongkeretalainnya dipesan-100 gerbongkomuterdan 754
gerbongcepat.

UMTA assisted in purchasing 1,778 cars either in service or on order; of these, 745 R-46
rapid-transit cars and 633 M-1 and M-2 commuter rail cars had modern high-performance
features such as automatic train control (ATC), 400 did not. (ATC is the designation applied to a
broad range of equipiment used for such functions as collision protection, overspeed prevention,
station stopping, and schedule design)

UMTA membantudalampembelian 1.778 mobilbaikdalamlayananataupesanan; di

antaranya, 745 R-46 mobil transit cepatdan 633 M-1 dan M-2
keretakomutermemilikifiturkinerjatinggi modern sepertikontrolkeretaotomatis (ATC), 400
tidak. (ATC adalahpenunjukan yang diterapkanpadaberbagaiperalatan yang
digunakanuntukfungsi-fungsisepertiperlindungantabrakan, pencegahankecepatanberlebih,
penghentianstasiun, dandesainjadwal)

NYCTA, which has received most of the rapid-transit division and a surface-bus
division,older federal rail-transit assistance to MTA, has both a and lies entirely within the limits
of New York City. As of June 30, 1975, NYCTA has been division, which has 714 miles of
track, 462 1968, NYCTA has had, by state statute, the same granted $573 million for the rapid-
transit stations, and 7,000 passenger cars. Since March, ndic governing board as the MTA.

NYCTA, yang telahmenerimasebagianbesardivisi transit cepatdandivisi bus

permukaan, bantuan transit keretaapi federal yang lebihtuake MTA,
memilikikeduanyadanterletaksepenuhnyadalambatas-batas Kota New York. Pada 30 Juni
1975, NYCTA telahmenjadidivisi, yang memiliki 714 mil lintasan, 462 1968, NYCTA telah,
menurutundang-undangnegara, yang samamemberikan $ 573 jutauntukstasiun transit
cepat, dan 7.000 mobilpenumpang. SejakMaret, dewanpemerintahanndicsebagai MTA.
Audit Scenario 2
Additional Date on Management Control
(Skenario Audit 2)
(Tanggal Tambahan tentang Kontrol Manajemen)

Required (Wajib)

1. State an acceptable audit objective as it would apply to the NYCTA to determine the
effectiveness of the mass-transit grant program.

(Nyatakan tujuan audit yang dapat diterima karena akan berlaku pada NYCTA
untuk menentukan efektivitas program hibah angkutan massal.)

2. Outline the procedures you must use to obtain sufficient evidence to thoroughly convince
the reader of your report as to whether the mass-transit grants program is being conducted
effectively in grants made to NYCTA.

(Jelaskan prosedur yang harus Anda gunakan untuk mendapatkan bukti yang
cukup untuk meyakinkan pembaca laporan Anda secara menyeluruh tentang
apakah massa Program hibah -transit sedang dilakukan secara efektif dalam
bentuk hibah yang dibuat untuk NYCTA.)

The additional data on management control in this scenario concern a grant of $140
million committed for new rail cars in New York City before similar cars had been proved in
service.

Data tambahan tentang kontrol manajemen dalam skenario ini menyangkut hibah
sebesar $ 140 juta yang dilakukan untuk mobil rel baru di New York City sebelum mobil
serupa telah terbukti dalam pelayanan.

In 1971, before the R-44 cars were delivered NYCTA discussed with UMTA the
possibility of getting federal assistance to purchase 745 modified R-44 cars, refeired to as R.46
cars. NYCTA wanted the R-46 cars, which were substantially the same as the R-44 cars, to
repiace 1,000 35- to 40-year-old cars. It has been NYCTA's policy for approximately 25 years to
replace cars after they have reached 35 years of age.

Pada tahun 1971, sebelum mobil R-44 dikirim, NYCTA berdiskusi dengan UMTA
tentang kemungkinan mendapatkan bantuan federal untuk membeli 745 mobil R-44 yang
dimodifikasi, disebut sebagai mobil R.46. NYCTA menginginkan mobil-mobil R-46, yang
pada dasarnya sama dengan mobil-mobil R-44, untuk menggantikan 1.000 mobil berusia
35 hingga 40 tahun. Sudah menjadi kebijakan NYCTA selama kurang lebih 25 tahun
untuk mengganti mobil setelah mereka mencapai usia 35 tahun.

In April 1972, when the first of the R-44 cars were placed in service, NYCTA submitteda
formal application for $142 million of UMTA assistance to purchase the R-46 cars. In June
1972, UMTA approved a $63 million grant to assist in purchasing 320 of these cars. UMTA
approved the grant without obtaining and evaluating performance data on the R-44 cars, which
subsequently proved to be a problem: The cars broke down more often than less complex cars
and were subject to undefinable problems, they were out of service more frequently than the
older cars that the R-46 cars were scheduled to replace.

Pada bulan April 1972, ketika mobil pertama dari R-44 ditempatkan, NYCTA
mengajukan permohonan formal untuk $ 142 juta bantuan UMTA untuk membeli mobil
R-46. Pada Juni 1972, UMTA menyetujui hibah $ 63 juta untuk membantu pembelian 320
mobil ini. UMTA menyetujui hibah tanpa memperoleh dan mengevaluasi data kinerja
pada mobil R-44, yang kemudian terbukti menjadi masalah: Mobil-mobil mogok lebih
sering daripada mobil yang tidak terlalu rumit dan mengalami masalah yang tidak dapat
ditentukan, mereka keluar dari layanan lebih sering daripada mobil-mobil tua yang akan
diganti oleh mobil R-46.

Although the R-44 performance data for the nost part were not known before UMTA
approved he original R-46 grant in June 1972, there were ndications that should have alerted
UMTA to the -44 problems and potential R-46 problems. For xample, before UMTA approved
the grant, public earings were held by NYCTA, to get the public's iew on the need for, and
desirability of, the new ars. Charges were made at these hearings that he facts presented in the
NYCTA grant pplication to UMTA relative to the performance of the R-44 cars, were untrue,
and questions were raised about the reliability and safety of the R-44 cars, such as the structural
adequacy of the cars during general use and the safety implications of locked end doors, which
limit the passage of passengers and train crews between cars.

Meskipun data kinerja R-44 untuk bagian nost tidak diketahui sebelum UMTA
menyetujui dia asli R-46 pada Juni 1972, ada indikasi yang seharusnya mengingatkan
UMTA untuk masalah -44 dan potensi masalah R-46. Sebagai contoh, sebelum UMTA
menyetujui hibah, pendapatan publik dipegang oleh NYCTA, untuk mendapatkan publik
tentang perlunya, dan keinginan, ars baru. Tuduhan dibuat pada dengar pendapat ini
bahwa fakta yang disajikan dalam aplikasi hibah NYCTA untuk UMTA relatif terhadap
kinerja mobil R-44, tidak benar, dan pertanyaan diajukan tentang keandalan dan
keamanan mobil R-44, seperti kecukupan struktural mobil selama penggunaan umum dan
implikasi keselamatan pintu ujung yang terkunci, yang membatasi perjalanan penumpang
dan kru kereta di antara mobil.

A UMTA representative told auditors that since the people commenting at public
hearings were not experts, their comments had no substance and therefore did not require any
action by NYCTA or UMTA. The auditors noted, however, that one of the individuals was an
electrical engineer. In addition, records show that NYCTA knew about certain R-44 structural
defects from early tests made of the first R-44 cars before delivery in April 1972.

Perwakilan UMTA mengatakan kepada auditor bahwa karena orang-orang yang

berkomentar dalam audiensi publik bukan ahli, komentar mereka tidak memiliki
substansi dan karenanya tidak memerlukan tindakan apa pun oleh NYCTA atau UMTA.
Namun, auditor mencatat bahwa salah satu dari individu tersebut adalah insinyur listrik.
Selain itu, catatan menunjukkan bahwa NYCTA tahu tentang cacat struktural R-44
tertentu dari tes awal yang dibuat dari mobil R-44 pertama sebelum pengiriman pada
April 1972.