City of Atlanta Publishes Findings of Independent Audit of More MARTA Program

By Staff Writer Atlanta Trend

• Aug 30, 2024

In 2016, the city of Atlanta passed a referendum to fund the expansion of the Metropolitan Atlanta Rapid Transit Authority’s (MARTA) system within the city of Atlanta over the subsequent 40 years, which would be come to known as the More MARTA Atlanta program. In March of 2023, the Atlanta City Council demanded an audit of the More MARTA Atlanta program. In June of 2023, the City of Atlanta engaged an independent auditor—Mauldin & Jenkins—to conduct an Operational Performance Audit of the More MARTA Atlanta program. The scope of the audit included evaluating and assessing fiscal, operational and managerial activity related to the program from inception through June 30, 2023.

MARTA and the City of Atlanta reached a consensus on the scope of the work and the auditor.

Among the key findings, the audit team conducted costs allocation calculations for the More MARTA Atlanta program for FY17 through FY22, following MARTA’s current Operational Programs cost allocation methodology and concluded the More MARTA Atlanta is due roughly $70 million.

Other findings expenditures on More MARTA Atlanta enhanced bus service were significantly lower than budgeted amounts in FY21 and FY22. In years when the More MARTA Atlanta program’s expenditures on operations exceeded budgeted amounts, MARTA transferred funds allocated for More MARTA Atlanta capital programs from the City of Atlanta Reserve account to MARTA’s Unified Reserve account to cover the difference. In years when the More MARTA Atlanta program’s expenditures on operations were lower than budgeted amounts, MARTA transferred leftover funds from MARTA’s Unified Reserve account to the City of Atlanta Reserve account for use on More MARTA Atlanta capital programs.

In all, the auditor makes ten recommendations, and the City of Atlanta agrees with all ten.

Mayor Dickens and MARTA’s CEO, as well as both organization’s respective CFO’s and attorneys have been in discussions about the findings and a path forward.
The audit has been shared with MARTA’s Board and the Atlanta City Council. You can view the audit online here.