Niagara Frontier Transportation Authority

Selected Financial and Operating Practices (Follow-Up Review)

In our prior audit report 90-S-18, we found that the Authority did not accurately allocate costs between the fund for its bus and rapid transit operations and the fund for its other operations. We also identified internal control weaknesses in the personnel, payroll and purchasing functions. In our follow-up review, we found that many of the recommendations contained in our prior report had been implemented. For example, a formal cost allocation plan had been developed. However, additional action was needed to further strengthen internal controls over personnel and payroll functions. 95-F-9