MARTHA’S VINEYARD REGIONAL TRANSIT AUTHORITY
(a component Unit of the Massachusetts Department of Transportation)
Auditors’ Report as Required by the Uniform Guidance and
Government Auditing Standards and Related Information
Year Ended June 30, 2024
 MARTHA’S VINEYARD REGIONAL TRANSIT AUTHORITY
(a Component Unit of the Massachusetts Department of Transportation)
Year Ended June 30, 2024
Table of Contents
Independent Auditors’ Report on Compliance for Each
Major Program and on Internal Control over Compliance
Required by the Uniform Guidance 1-3
Schedule of Expenditures of Federal Awards 4
Independent Auditors’ Report on Internal Control over
Financial Reporting and on Compliance and Other
Matters Based on an Audit of Financial Statements
Performed in Accordance with Government Auditing
Standards 5-6
Summary Schedule of Prior Audit Findings 7
Schedule of Findings and Questioned Costs 8
 Bruce D. Norling, CPA, P.C.
INDEPENDENT AUDITORS’ REPORT ON COMPLIANCE FOR
EACH MAJOR PROGRAM AND ON INTERNAL CONTROL
OVER COMPLIANCE REQUIRED BY THE UNIFORM GUIDANCE
To the Advisory Board
Martha’s Vineyard Regional Transit Authority
Edgartown, Massachusetts
Report on Compliance for Each Major Federal Program
Opinion on Each Major Program
We have audited the Martha’s Vineyard Regional Transit Authority’s (the Authority)
compliance with the types of compliance requirements described in the OMB Compliance
Supplement that could have a direct and material effect on each of the Authority’s major
federal programs for the year ended June 30, 2024. The Authority’s major federal
programs are identified in the summary of auditors’ results section of the accompanying
schedule of findings and questioned costs.
In our opinion, the Authority complied, in all material respects with the types of compliance
requirements referred to above that could have a direct and material effect on each of its
major federal programs for the year ended June 30, 2024.
Basis for Opinion on Each Major Federal Program
We conducted our audit of compliance in accordance with auditing standards generally
accepted in the United States of America; the standards applicable to financial audits
contained in Government Auditing Standards, issued by the Comptroller General of the
United States; and the audit requirements of Title 2 U.S. Code of Federal Regulations
Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements
for Federal Awards (Uniform Guidance). Our responsibilities under those standards and
the Uniform Guidance are further described in the Auditor’s Responsibilities for the Audit
of Compliance section of our report.
We are required to be independent of the Authority and to meet our other ethical
responsibilities, in accordance with relevant ethical requirements relating to our audit. We
believe that the audit evidence we have obtained is sufficient and appropriate to provide
a basis for our opinion on compliance for each major federal program. Our audit does not
provide a legal determination of the Authority’s compliance with the compliance
requirements referred to above.
Responsibilities of Management for Compliance
Management is responsible for compliance with the requirements referred to above and
for the design, implementation, and maintenance of effective internal control over
compliance with the requirements of laws, statutes, regulations, rules, and provisions of
contracts or grant agreements applicable to the Authority’s federal programs.
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410 Boston Post Road, Suite #24 • Sudbury, MA 01776 • (978) 443-9114
Auditor’s Responsibilities for the Audit of Compliance
Our objectives are to obtain reasonable assurance about whether material
noncompliance with the compliance requirements referred to above occurred, whether
due to fraud or error, and express an opinion on the Authority’s compliance based on our
audit. Reasonable assurance is a high level of assurance but is not absolute assurance
and therefore is not a guarantee that an audit conducted in accordance with generally
accepted auditing standards, Government Auditing Standards, and the Uniform Guidance
will always detect material noncompliance when it exists. The risk of not detecting
material noncompliance resulting from fraud is higher than for that resulting from error, as
fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the
override of internal control. Noncompliance with the compliance requirements referred to
above is considered material if there is a substantial likelihood that, individually or in the
aggregate, it would influence the judgment made by a reasonable user of the report on
compliance about the Authority’s compliance with the requirements of each major federal
program as a whole.
In performing an audit in accordance with generally accepted auditing standards,
Government Auditing Standards, and the Uniform Guidance, we:
• Exercise professional judgment and maintain professional skepticism throughout
the audit.
• Identify and assess the risks of material noncompliance, whether due to fraud or
error, and design and perform audit procedures responsive to those risks. Such
procedures include examining, on a test basis, evidence regarding the Authority’s
compliance with the compliance requirements referred to above and performing
such other procedures as we considered necessary in the circumstances.
• Obtain an understanding of the Authority’s internal control over compliance
relevant to the audit in order to design audit procedures that are appropriate in the
circumstances and to test and report on internal control over compliance in
accordance with the Uniform Guidance, but not for the purpose of expressing an
opinion on the effectiveness of the Authority’s internal control over compliance.
Accordingly, no such opinion is expressed.
We are required to communicate with those charged with governance regarding, among
other matters, the planned scope and timing of the audit and any significant deficiencies
and material weaknesses in internal control over compliance that we identified during the
audit.
Report on Internal Control Over Compliance
A deficiency in internal control over compliance exists when the design or operation of a
control over compliance does not allow management or employees, in the normal course
of performing their assigned functions, to prevent, or detect and correct, noncompliance
with a type of compliance requirement of a federal program on a timely basis. A material
weakness in internal control over compliance is a deficiency, or a combination of
deficiencies, in internal control over compliance, such that there is a reasonable possibility
that material noncompliance with a type of compliance requirement of a federal program
will not be prevented, or detected and corrected, on a timely basis. A significant deficiency
in internal control over compliance is a deficiency, or a combination of deficiencies, in
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internal control over compliance with a type of compliance requirement of a federal
program that is less severe than a material weakness in internal control over compliance,
yet important enough to merit attention by those charged with governance.
Our consideration of internal control over compliance was for the limited purpose
described in the Auditor’s Responsibilities for the Audit of Compliance section above and
was not designed to identify all deficiencies in internal control over compliance that might
be material weaknesses or significant deficiencies in internal control over compliance.
Given these limitations, during our audit we did not identify any deficiencies in internal
control over compliance that we consider to be material weaknesses, as defined above.
However, material weaknesses or significant deficiencies in internal control over
compliance may exist that were not identified.
Our audit was not designed for the purpose of expressing an opinion on the effectiveness
of internal control over compliance. Accordingly, no such opinion is expressed.
The purpose of this report on internal control over compliance is solely to describe the
scope of our testing of internal control over compliance and the results of that testing
based on the requirements of the Uniform Guidance. Accordingly, this report is not
suitable for any other purpose.
Bruce D. Norling, CPA, P.C.
Sudbury, Massachusetts
October 31, 2024
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 Bruce D. Norling, CPA, P.C.
INDEPENDENT AUDITORS’ REPORT ON INTERNAL CONTROL OVER
FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS
BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN
ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
To the Advisory Board
Martha’s Vineyard Regional Transit Authority
Edgartown, Massachusetts
We have audited, in accordance with the auditing standards generally accepted in the
United States of America and the standards applicable to financial audits contained in
Government Auditing Standards, issued by the Comptroller General of the United
States, the financial statements of the Martha’s Vineyard Regional Transit Authority
(the Authority), as of and for the year ended June 30, 2024, and the related notes to
the financial statements, which collectively compromise the Authority’s basic financial
statements, and have issued our report thereon dated October 31, 2024.
Report on Internal Control over Financial Reporting
In planning and performing our audit of the financial statements, we considered the
Authority’s internal control over financial reporting (internal control) as a basis for
designing audit procedures that are appropriate in the circumstances for the purpose
of expressing our opinions on the financial statements, but not for the purpose of
expressing an opinion on the effectiveness of the Authority’s internal control.
Accordingly, we do not express an opinion on the effectiveness of the Authority’s
internal control.
A deficiency in internal control exists when the design or operation of a control does
not allow management or employees, in the normal course of performing their
assigned functions, to prevent, or detect and correct, misstatements, on a timely basis.
A material weakness is a deficiency, or a combination of deficiencies, in internal
control, such that there is a reasonable possibility that a material misstatement of the
entity’s financial statements will not be prevented, or detected and corrected, on a
timely basis. A significant deficiency is a deficiency, or a combination of deficiencies,
in internal control that is less severe than a material weakness, yet important enough
to merit attention by those charged with governance.
Our consideration of internal control was for the limited purpose described in the first
paragraph of this section and was not designed to identify all deficiencies in internal
control that might be material weaknesses or, significant deficiencies. Given these
limitations, during our audit we did not identify any deficiencies in internal control that
we consider to be material weaknesses. However, material weaknesses may exist
that were not been identified.
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410 Boston Post Road, Suite #24 • Sudbury, MA 01776 • (978) 443-9114
Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the Authority’s financial
statements are free from material misstatement, we performed tests of its compliance
with certain provisions of laws, regulations, contracts and grant agreements,
noncompliance with which could have a direct and material effect on the determination
of financial statements. However, providing an opinion on compliance with those
provisions was not an objective of our audit, and accordingly, we do not express such
an opinion. The results of our tests disclosed no instances of noncompliance or other
matters that are required to be reported under Government Auditing Standards.
Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal
control and compliance and the results of that testing, and not to provide an opinion
on the effectiveness of the entity’s internal control or on compliance. This report is an
integral part of an audit performed in accordance with Government Auditing Standards
in considering the entity’s internal control and compliance. Accordingly, this
communication is not suitable for any other purpose.
Bruce D. Norling, CPA, P.C.
Sudbury, Massachusetts
October 31, 2024
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 MARTHA’S VINEYARD REGIONAL TRANSIT AUTHORITY
(a Component Unit of the Massachusetts Department of Transportation)
Summary Schedule of Prior Audit Findings
Year Ended June 30, 2024
DEPARTMENT OF TRANSPORTATION (Federal Transit Administration)
None
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 MARTHA’S VINEYARD REGIONAL TRANSIT AUTHORITY
(a Component Unit of the Massachusetts Department of Transportation)
Schedule of Findings and Questioned Costs
Year Ended June 30, 2024
A. SUMMARY OF AUDITORS’ RESULTS
1. The auditors’ report expresses an unmodified opinion on the basic financial
statements of the Martha’s Vineyard Regional Transit Authority (the Authority).
2. No significant deficiencies relating to the audit of the financial statements are
reported in the Independent Auditors’ Report on Internal Control over Financial
Reporting and on Compliance and Other Matters Based on an Audit of Financial
Statements Performed in Accordance with Government Auditing Standards.
3. No instances of noncompliance material to the basic financial statements of the
Authority were disclosed during the audit.
4. No significant deficiencies relating to the audit of the major federal award
programs are reported in the Independent Auditors’ Report on Compliance for Each
Major Program and on Internal Control over Compliance Required by the Uniform
Guidance.
5. The auditors’ report on compliance for the major federal award programs for the
Authority expresses an unmodified opinion on all major federal programs.
6. Audit findings that are required to be reported in accordance with the Uniform
Guidance are reported in Part C of this Schedule.
7. The Federal Transit Cluster which includes Federal Transit Formula Grants
for Rural Areas (CFDA No. 20.509).
8. The threshold for distinguishing Type A and B programs was $750,000. Type A
programs are those that exceed $750,000.
9. The Authority was determined to be a low-risk auditee.
B. FINDINGS - FINANCIAL STATEMENTS AUDIT - NONE
C. FINDINGS - MAJOR FEDERAL AWARDS PROGRAMS AUDIT - NONE
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