Board of Selectmen - 69 (02/02/2022)

SEAT
BUDGET REQUEST
FY2023

SEa4.T
SOUTHEAST AREA TRANSIT DISTRICT
December 9, 2021
Mr. Robert 
J. Brule
First Selectman
Town of Waterford
Fifteen Rope Ferry Road
Waterford, CT 06385-2886
Dear Mr. Brule:
Per your correspondence of October 7, 2021, Southeast Area Transit District is pleased to provide the
following information concerning its FY23 Operating Budget request:
Amount Requested: $36,965. This represents a modest 3% increase over last year’s request. This
figure is based upon the following factors:
e 
The Local Match Allocation Model (based upon an equal weighting of Service Hours, Service
Miles, Population Density and Ridership).
e 
|tassumes a modest increase in State funding which if not forthcoming, will require SEAT to
reduce service to all of its member towns, as the Board has directed that we not seek any
increase from its members.
e 
|t assumes current service levels.
e 
|t incorporates SEAT’s three- year labor contract with its Union representing the majority of its
employees.
SFAT employs 68 people, 66 full-time and two part-time. In addition, SEAT’s General Manager is a
contract employee with First Transit, and its ADA paratransit schedulers and operators are also contract
employees with Eastern CT Transportation Consortium. SEAT’s budgeted labor expense for FY23 is
$3,576539.
Services Provided:
e 
SEAT provides both fixed-route transit services (Routes 1, 3, 12, 14 and 15) and complementary
Federally-mandated Americans with Disabilities Act (ADA) paratransit services in the Town and
the region. In FY 21, SEAT provided 40,591 fixed route passsenger boardings and 42,401
alightings in Waterford , the majority accessing the retail shopping centers. Like all public transit
systems, SEAT ridership declined during the pandemic, but has gradually increase over the last
six months to 75% of pre-pandemic levels.
e 
Services will be provided throughout the fiscal year, six days per week, between the hours of
06:00 and 23:00 Monday — Saturday. SEAT does not operate on major holidays.
Moving People & Connecting Communities
21 ROUTE 12 ¢ PRESTON, CONNECTICUT 06365 * PHONE 860-886-2631 ¢ Fax 860-886-6097 * www.seatbus.com

e 
The estimated total cost of the transit services in Waterford in FY23 is: $667,147. The Town’s
contribution represents 6% of the cost of these services. Please note that SEAT does not require
any capital contribution from the Town.
The balance of SEAT’s operating funds come from passenger fares (about 10%, reflecting pandemic
impacts) and the State of CT (about 65%) and Federal Transit Administration CARES Act and ARA funds
(about 18%). SEAT’s capital costs are borne by the Federal Transit Administration at 80% and the State
of CT at 20%. SEAT does NOT receive any contributions from the United Way or other charitable
institutions.
Per your supplemental information requests:
e 
Acopy of the FY20 audit is attached; the FY21 audit will be completed by month’s end, and a
copy will be provided at that time if necessary.
e 
Acopy of our FY22 and FY23 Operating Budgets are attached.
e 
A breakdown of local contributions by each of the 9 member towns of the District.
SEAT’s mission is to provide safe, effective and outstanding regional public transportation linked to
intermodal resources, thereby enhancing the quality of life for residents and visitors to the region. We
will further support regional growth for present and future transportation needs. As an organization,
we are focused on customer service, system development, fiscal responsibility, community benefits with
an orientation to the future.
SEAT’s primary goals for FY23 are to maintain service levels and, if financially feasible, review and with
Board direction, implement some of the service study recommendations; Implement a bus stop and
shelter program working with its member towns; Continue to implement its capital program, including
the facility evaluation and improvements, focusing on electrification of SEAT’s fleet over the next five to
ten years.
Please do not hesitate to contact me if additional information is required.
Sincerely,
Michael J.
General Manager
860-886-2631x116
mcarroll@seatransit.org
c: Thailisa Clark, Finance Manager
Al Fritzsche, Grants Manager
Sear
SOUTHEAST AREA TRANSIT DISTRICT

118
@ wo ISTRY e
TOWN OF WATERFORD
15 Rope Ferry Road
Waterford, CT 06385
860-442-0553
SOCIAL SERVICES GRANT FUNDING REQUEST
ORGANIZATION NAME: 
Southeast Area Transit District
REQUEST DATE (FISCAL YEAR): 
— FY23 (July 1, 2022 - June 30, 2023)
REQUESTED AMOUNT: 
$36,965
BENEFIT STATEMENT (Describe how these funds will be used)
These funds represent the local match requirements to fund public transit services (fixed route
and ADA paratransit service) inthe town of Waterford. The projected total
annual operating costs of the Waterford services is $667,147; the balance of these costs
are borne by State funds, Federal funds and passenger fares. SEAT requires no capital contributions
from its member towns, which are fully funded by Federal and State funds.
Per Town of Waterford Budget Guidelines: please attach a certified audit report of all funds
appropriated during the last completed fiscal year to your funding request.
DECLARATION
|, the requester, understand that | am requesting public funds from the Town of Waterford.
| declare that this request does not pose any potential conflict with the Town of Waterford
and | will provide any documentation requested by the Town of Waterford to authorize
funding this request or review the appropriateness of the request.
tA 1, 
izmfaler
VY 
|
Signature 
Date

REVENUE
PASSENGER FARES
Passenger Fares
Passenger Fares - Stop & Shop
Passenger Fares - ADA
Special Transit Revenue
WTW - ECWIB/(DSS) - Ticket Purchases
STATE AND LOCAL SUBSIDY
Local Government Grants
State Government Grants - Fixed Route
State Government Grants - ADA
FTA CARES Operating Grant
MISCELLANEOUS
Advertising Revenue
Interest Income
Miscellaneous income
TOTAL REVENUE
FY2023 Plan - Final Reflecting ATU Contract
Adjusted
FY 2023
Budget 
FY 2023
FY 2021 
FY 2022 
Plan 
Variance to 
Variance
Actual 
Projected 
Forecast 
FY 21 Projected 
%
$ 
447,816 
§$ 
584,673 
$ 
700,000 
$ 
115,327 
19.73%
$ 
9,855 
$ 
16,520 
$ 
16,520 
$ 
oe 
0.00%
$ 
10,342 
$ 
12,814 
§$ 
12,814 
$ 
- 
0.00%
$ 
- 
§$ 
- 
§ 
- 
§$ 
- 
0.00%
$ 
6,732 
$ 
9.144 
$ 
9,144 
$§$ 
- 
0.00%
$ 
474,745 
§$ 
623,151 
$ 
738,477 
$ 
115,327 
18.51%
$ 
561,808 
$ 
561,810 
$ 
578,664 
$ 
16,854 
3.00%
$ 
4,469,915 
$ 
4,659,432 
$ 
4,799,215 
$ 
139,783 
3.00%
$ 
171,386 
$ 
176,528 
$ 
181,824 
$ 
5,296 
3.00%
$ 
- 
$ 
1,233,434 
$ 
1,349,738 
$ 
116,304 
9.43%
$ 
5,203,109. 
$ 
6,631,204 
$ 
6,909,441 
§$ 
278,237 
4.20%
$ 
31,529 
§ 
36,000 
$ 
36,000 
$ 
- 
0.00%
$ 
4 
§$ 
- 
$ 
0 
$ 
- 
#DIV/0!
$ 
3,472 
$ 
2,296 
$ 
2,296 
$ 
- 
0.01%
$ 
35,005 
$ 
38,296 
$ 
38,296 
$ 
- 
0.00%
$ 
5,712,859 
$ 
7,292,650 
$ 
7,686,214 
$ 
393,564 
5.40%

EXPENSES
OPERATIONS
Operator Wages
Operator Overtime
Other Wages/Overtime
Operator Fringe Benefits
Tires & Tubes
Fuel
Other Materials/Supplies
Misc
Total
MAINTENANCE
FY 2023
Salaries & Wages
Maintenance Overtime
Fringe Benefits
Contracted Services
Lubricants
Other Materials & Supplies
Miscellaneous
Total
Budget 
FY 2023
FY 2021 
FY 2022 
Plan 
Variance to 
Variance
Actual 
Projected 
Forecast 
FY 21 Projected 
%
$ 
1,779,406 
$ 
1,861,531 
$ 
1,929,114 
$ 
67,583 
3.63%
$ 
376,413 
$ 
339,630 
$ 
376,765 
$ 
37,136 
10.93%
$ 
202,035 
$ 
293,039 
$ 
249,790 
$ 
(43,249) 
-14.76%
$ 
1,709,590 
$ 
1,639,449 
$ 
1,644,873 
$ 
5,424 
0.33%
$ 
55,957 
$ 
67,000 
$ 
65,891 
$ 
(1,109) 
-1.65%
$ 
343,798 
$ 
440,901 
$ 
482,177 
§$ 
41,277 
9.36%
$ 
39,620 
$ 
45,987 
$ 
45,987 
$ 
45,987 
0.00%
$ 
- 
$ 
1,906 
$ 
1,906 
$ 
1,906 
0.00%
$ 
4,506,817 
$ 
4,689,443 
$ 
4,796,504 
$ 
107,062 
2.28%
$ 
555,175 
$ 
615,888 
$ 
550,324 
§$ 
(65,564) 
~10.65%
$ 
69,930 
$ 
59,697 
$ 
97,594 
§$ 
37,897 
63.48%
$ 
365,488 
$ 
412,248 
$ 
407,693 
$ 
(4,555) 
-1.10%
$ 
96,110 
$ 
52,718 
$ 
51,930 
$ 
(788) 
-1 49%
$ 
28,649 
$ 
24,500 
$ 
24,528 
$ 
29 
0.12%
$ 
250,603 
$ 
227,779 
$ 
226,285 
$ 
(1,493) 
-0.66%
$ 
68 
$ 
500 
$ 
500 
$ 
-
$ 
1,366,022 
$ 
1,393,330 
$ 
1,358,855 
$ 
(34,475) 
-2.47%

ADMINISTRATION
Salaries & Wages
Fringe Benefits
Management Services
Professional Services
Other Material Supplies
Other Services
Liability Insurances
Utilities
Telephone/Internet
Interest Expense
Miscellaneous
Contingency Adjustment
Total
BUILDING MAINTENANCE
FY 2023
Contracted Services
Materials & Supplies
Heating Oil
Property Insurance
Total
Budget 
FY 2023
FY 2021 
FY 2022 
Pian 
Variance to 
Variance
Actual 
Projected 
Forecast 
FY 21 Projected 
%
$ 
171,327 
$ 
217,458 
§$ 
239,340 
$ 
21,882 
10.06%
$ 
129,099 
$ 
107,643 
$ 
115,925 
$ 
8,282 
7.69%
$ 
196,103 
§$ 
185,894 
$ 
181,268 
§$ 
(4,626) 
-2.49%
$ 
44,709 
§$ 
51,792 
$ 
51,792 
$ 
- 
0.00%
$ 
25,998 
$ 
27,178 
$ 
27,178 
$ 
- 
0.00%
$ 
24,887 
$ 
28,830 
$ 
28,830 
$ 
- 
0.00%
$ 
8,199 
$ 
8,973 
$ 
9,331 
§$ 
359 
4.00%
$ 
52,502 
$ 
51,312 
$ 
51,312 
$ 
- 
0.00%
$ 
29,533 
$ 
26,088 
$ 
26,088 
$ 
- 
0.00%
$ 
13,294 
$ 
12,319 
§$ 
12,319 
$ 
- 
0.00%
$ 
20,204 
$ 
11,348 
§$ 
11,348 
$ 
- 
0.00%
$ 
67,928 
$ 
- 
$ 
- 
$ 
- 
0.00%
$ 
783,783 
$ 
728,835 
$ 
754,731 
$ 
25,896 
0.00%
$ 
54,784 
$ 
61,609 
$ 
61,609 
§$ 
- 
0.00%
$ 
16,836 
$ 
27,022 
$ 
27,022 
$ 
- 
0.00%
$ 
25,980 
§$ 
37,493 
$ 
43,374 
§$ 
5,881 
15.68%
$ 
48,908 
$ 
45,074 
$ 
46,877 
$ 
1,803 
4.00%
$ 
-
$ 
146,507 
$ 
171,199 
§$ 
178,883 
$ 
7,684 
4.49%

ADA SERVICES
Operator Cost
Maintenance/Admin Wages
Maintenance FB
Fuel/Lubricants
Contracted Services
Materials/Supplies
Tires 
;
Total
HOP Service Stonington
FY 2023
Operator Wages
Maintenance/Admin Wages
Fringe Benefits
Fuel/Lubricants
Contracted Servises
Materials/Supplies
Tires
Total
GRAND TOTAL EXPENSE
NET GAIN(LOSS)
Budget 
FY 2023
FY 2021 
FY 2022 
Pian 
Variance to 
Variance
Actual 
Projected 
Forecast 
FY 21 Projected 
h
$ 
215,175 
$ 
264,000 
$ 
310,798 
$ 
46,798 
17.7%
$ 
8,966 
$ 
15,132 
$ 
15,132 
$ 
- 
0.00%
$ 
4,818 
$ 
4,272 
§$ 
4,621 
$ 
350 
8.18%
$ 
12,281 
$ 
23,152 
$ 
17,840 
$ 
(5,311) 
-22.94%
$ 
1,969 
$ 
630 
$ 
1,969 
$ 
1,339 
0.00%
$ 
3,733 
$ 
1,168 
$ 
1,168 
$ 
- 
0.0%
$ 
2,772 -$ 
1,492 
$ 
1,492 
§$ 
- 
100.0%
$ 
249,715 
$ 
309,844 
$ 
353,019 
$ 
43,175 
13.9%
$ 
- 
$ 
- 
$ 
133,612 
$ 
133,612 
0.00%
$ 
- 
$ 
- 
$ 
9,190 
$ 
9,190 
0.00%
$ 
- 
$ 
- 
$ 
85,739 
$ 
85,739 
0.00%
$ 
- 
$ 
- 
$ 
12,291 
§$ 
12,291 
0.00%
$ 
- 
$ 
- 
$ 
788 
§$ 
788 
0.00%
$ 
- 
$ 
- 
$ 
1,493 
$ 
1,493 
0.00%
$ 
- 
$ 
- 
$ 
1,109 
$ 
1,109 
0.00%
$ 
- 
$ 
- 
$ 
244,222 
$ 
244,222 
#DIV/O!
$ 
7,052,845 
$ 
7,292,651 
$ 
7,686,214 
$ 
149,342 
5.40%
$ 
(1,339,985) $ 
(0) $ 
- 
$ 
0 
-100.0%

FY 2023
Budget 
FY 2023
FY 2021 
FY 2022 
Plan 
Variance to
Actual 
Projected 
Forecast 
FY 21 Projected
Economic Assumptions
Assumes a modest projected recovery toward pre-covid.
Reflects State 3% increase in CT/DOT Operating Subsidies in FY 2023.
Requests additional Town funding of $3 (+3%)
Assumes ADA fare receipts will continue recovery toward pre-covid levels.
Assumes 44 Drivers
Reflects final estimated WC Expense including HNS WC expense ($6K)
Reflects 2nd Year of new Labor Contract increase with 3.8111% increase July 1, 2022
Reflects estimated 5.0% Increase CIGNA Dental and Eye
Reflects estimated 6.0% (annual) Increase in Connecticut Partnership health premiums.
Assumes Diesel @ $2.3128 gallon for FY2023.
Assumes capital labor expenditure transfer of $73,209.44
Variance
%
Assumes additional capital labor transfer of $81,887 based on new FTA Safety Program expense.
Assumes Substantial increase in Purchased Transportation Expense (ADA)
Assumes Overtime Expense at FY 2022 Forecast level
Summary of Town Support with 0% increase for FY 2023
East Lyme
Griswold
Lisbon
Groton
Montville
New London
Norwich
Stonington
Waterford
FY 2023
FY 2021 
FY 2022 
FY 2023 
% Change
$ 
9,200 
$ 
9,430 
$ 
9,713 
3.0%
$ 
10,657 
$ 
10,923 
$ 
11,251 
3.0%
$ 
23,412 
$ 
23,997 
$ 
24,717 
3.0%
$ 
90,416 
$ 
92,676 
$ 
95,456 
3.0%
$ 
19,444 
§ 
19,930 
$ 
20,528 
3.0%
$ 
152,020 
$ 
155,821 
$ 
160,496 
3.0%
$ 
182,653 
$ 
187,219 
$ 
192,836 
3.0%
$ 
25,292 
$ 
25,924 
$ 
26,702 
3.0%
$ 
35,013 
$ 
35,888 
$ 
36,965 
3.0%
$ 
548,107 
$ 
561,808 
$ 
578,664 
3.0%

FY 2023
Budget
FY 2021 
FY 2022 
Plan
Actual 
Projected 
Forecast
SEAT FY 2023 Service Enhancement Proposals
Cost estimates (Additional detail available)
OPTION 1 
NL Smart Ride (Micro-Transit)
The following summarizes cost options to switch New London to Micro-transit service in place of
Fixed Route Service. This proposal includes retaining one Fixed Route Run (620). Cptions are
based on varied needs from 3 to 8 cutaway buses necessary to match the current ridership of
approximately 500 rides per day.
Summary
Cost Savings - Eliminating Runs 12, 13, 
& Replacing Runs 14 & 15 with Run 620
Added Cost with (3) Micro Cutaway Buses Replacing Runs 12 & 13 + Replacing Fixed Route
Runs 14 & 15 with Fixed Route Run 620
Less Savings
Net Additional Funding Required
Added Cost with (5) Micro Cutaway Buses Replacing Runs 12 & 13 + Replacing Fixed Route
Runs 14 & 15 with Fixed Route Run 620
Less Savings
Net Additional Funding Required
Added Cost with (8) Micro Cutaway Buses Replacing Runs 12 & 13 + Replacing Fixed Route
Runs 14 & 15 with Fixed Route Run 620
Less Savings
Net Additional Funding Required
FY 2023
Variance to
FY 21 Projected
($560,944.10)
$604,922.21
($560,944.10)
$43,978.11
$992,389.75
($560,944.10)
$357,094.58
$1,553,145,.87
($560,944.10)
$917,850.70
Variance
%

FY 2023
Budget 
FY 2023
FY 2021 
FY 2022 
Plan 
Variance to
Actual 
Projected 
Forecast 
FY 21 Projected
OPTION 2 
Sunday Fixed Route Sercice (Pre-COVID)
Description 
Provide Sunday Fixed Route Service
Operator Hours 
2374.8 Operator Hours Including Deadhead 
$ 
106,829.00
Fuel Cost 
35293.4 miles @ 5 MPG = 
$ 
12,635.04
Maintenance Cost 
35293.4 miles*1.0275 per mile 
$ 
45,464.46
Dispatch 
520 Dispatch Hours 
$ 
23,277.00
Total Cost of Sunday Service 
$ 
188,205.50
OPTION 3 
Additional Staff to Support Operations
Description
Planner/Scheduler 
Maintain/Update Route data and Operator scheduler 
$ 
406,808.00
Fi 
Dispatch/reservationist for MicroTransit servicesOn-
Dispatch
P 
er . 
Road Supervision for Fixed Route services 
$ 
77,633.00
Road Supervisor 
$ 
77,633.00
Total Cost of New Positions 
$ 
262,074.00
Variance
%

REVENUE
PASSENGER FARES
Passenger Fares
Passenger Fares - Stop & Shop
Passenger Fares - ADA
Special Transit Revenue
WTW - ECWIB/(DSS) - Ticket Purchases
STATE AND LOCAL SUBSIDY
Local Government Grants
State Government Grants - Fixec Route
State Government Grants - ADA
FTA CARES Operating Grant
MISCELLANEOUS
Advertising Revenue
Interest Income
Miscellaneous income
TOTAL REVENUE
31-Oct-20
FY2022 Plan - Preliminary
Adjusted
FY 2022
Budget 
FY 2022
FY 2020 
FY 2021 
Plan 
Variance to 
Variance
Actual 
Projected 
Forecast 
FY 21 Projected 
%
$ 
776,020 
$ 
1,061,944 
§$ 
849,555 
$ 
(212,389) 
-20.00%
$ 
19,755 
§$ 
31,635 
$ 
19,755 
$ 
(11,880) 
-37.55%
$ 
17,036 
$ 
24,286 
$ 
17,036 
$ 
(7,250) 
-29.85%
$ 
21,000 
$ 
21,000 
$ 
21,000 
$ 
- 
0.00%
$ 
13,432 
$ 
12,000 
$ 
13,432 
$ 
1,432 
11.93%
$ 
847,243 
$ 
1,150,865 
$ 
920,778 
$ 
(230,087) 
-19.99%
$ 
548,107 
$ 
561,476 
$ 
561,476 
$ 
(0) 
0.00%
$ 
4,523,720 
$ 
4,636,813 
$ 
4,523,720 
$ 
(113,093) 
-2.44%
$ 
171,386 
$ 
175,566 
$ 
171,386 
$ 
(4,180) 
-2.38%
$ 
- 
$ 
530,489 
“$ 
527,604. 
$ 
(2,885) 
-0.54%
$ 
5,243,213 
$ 
5,904,344 
$ 
5,784,186 
$ 
(120,158) 
-2.04%
$ 
33,281 
§$ 
33,000 
$ 
33,000 
$ 
- 
0.00%
$ 
128 
$ 
153 
$ 
153 
$ 
- 
0.16%
$ 
1,850 
§$ 
1,451 
$ 
1,451 
$ 
- 
0.03%
$ 
35,259 
$ 
34,604 
$ 
34,605 
$ 
- 
0.00%
$ 
6,125,715 
$ 
7,089,813 
$ 
6,739,568 
§$ 
(350,245) 
4.94%

EXPENSES
OPERATIONS
Operator Wages
Operator Overtime
Other Wages/Overtime
Operator Fringe Benefits
Tires & Tubes
Fuel
Other Materials/Supplies
Misc
Total
MAINTENANCE
FY 2022
Salaries & Wages
Maintenance Overtime
Fringe Benefits
Contracted Services
Lubricants
Other Materials & Supplies
Miscellaneous
Total
Budget 
FY 2022
FY 2020 
FY 2021 
Plan 
Variance to 
Variance
Actual 
Projected 
Forecast 
FY 21 Projected 
%
$ 
1,578,152 
$ 
1,921,443 
$ 
1,902,522 
$ 
(18,921) 
-0.98%
$ 
323,869 
$ 
349,592 
$ 
305,095 
$ 
(44,497) 
-12.73%
$ 
188,020 
$ 
280,609 
$ 
189,081 
$ 
(91,528) 
-32.62%
$ 
1,501,722 
$ 
1,591,488 
$ 
1,578,319 
$ 
(13,169) 
-0.83%
$ 
64,280 
$- 
67,568 
§$ 
67,000 
$ 
(568) 
-0.84%
$ 
446,921 
$ 
391,952 
$ 
344,354 
$ 
(47,598) 
-12.14%
$ 
59,394 
$ 
45,987 
$ 
45,987 
$ 
- 
0.00%
$ 
1,589 
$ 
11,906 
$ 
1,906 
$ 
(10,000) 
-83.99%
$ 
4,163,946 
§$ 
4,660,546 
$ 
4,434,265 
$ 
(226,281) 
~-4.86%
$ 
478,406 
$ 
512,451 
$ 
466,991 
$ 
(45,460) 
-8.87%
$ 
65,575 
$ 
86,762 
$ 
89,362 
$ 
2,600 
3.00%
$ 
273,398 
$ 
318,799 
$ 
307,818 
$ 
(10,981) 
-3,44%
$ 
102,117 
$ 
77,617 
$ 
77,617 
$ 
- 
0.00%
$ 
24,762 
$ 
24,426 
$ 
24,373 
$ 
(53) 
-0.22%
$ 
157,264 
$ 
227,779 
$ 
227,779 
$ 
- 
0.00%
$ 
9 
$ 
540 
$ 
500 
$ 
(40)
$ 
1,101,530 
§$ 
1,248,373 
$ 
1,194,439 
$ 
(53,934) 
-4.32%

ADMINISTRATION
Salaries & Wages
Fringe Benefits
Management Services
Professional Services
Other Material Supplies
Other Services
Liability Insurances
Utilities
Telephone/Internet
Interest Expense
Miscellaneous
Contingency Adjustment
Total
BUILDING MAINTENANCE
FY 2022
Contracted Services
Materials & Supplies
Heating Oi!
Property Insurance
Total
Budget 
FY 2022
FY 2020 
FY 2021 
Plan 
Variance to 
Variance
Actual 
Projected 
Forecast 
FY 21 Projected 
%
$ 
163,788 
$ 
222,383 
§$ 
168,839 
$ 
(53,544) 
-24,08%
$ 
97,407 
$ 
133,388 
$ 
108,241 
$ 
(25,148) 
-18.85%
$ 
189,733 
$ 
151,444 
§$ 
181,268 
$ 
29,824 
19.69%
$ 
32,320 
$ 
34,176 
$ 
34,176 
$ 
- 
0.00%
$ 
26,427 
§$ 
27,178 
$ 
27,178 
$ 
- 
0.00%
$ 
24,461 
$ 
25,508 
$ 
25,508 
$ 
- 
0.00%
$ 
8458 
§$ 
8,627 
$ 
8,973 
$ 
345 
4.00%
$ 
50,961 
§$ 
51,312 
$ 
51,312 
$§$ 
- 
0.00%
$ 
26,822 
§$ 
26,088 
$ 
26,088 
$ 
- 
0.00%
$ 
10,201 
$ 
12,319 
$ 
12,319 
$ 
- 
0.00%
$ 
10,158 
§$ 
11,584 
§$ 
11,348 
$ 
(235) 
-2.03%
$ 
67,928 
§$ 
- 
$ 
- 
$ 
- 
0.00%
$ 
708,663 
$ 
704,007 
$ 
655,249 
$ 
(48,758) 
0.00%
$ 
65,552 
$ 
61,572 
$ 
61,572 
$ 
- 
0.00%
$ 
25,386 
$ 
27,022 
$ 
27,022 
$ 
- 
0.00%
$ 
29,141 
$ 
25,496 
$ 
25,496 
$ 
- 
0.00%
$ 
41,988 
§$ 
43,341 
$ 
45,074 
$ 
1,734 
4.00%
$ 
-
$ 
162,068 
$ 
157,431 
$ 
159,165 
$ 
1,734 
1.10%

ADA SERVICES
Operator Cost
Maintenance Wages
Maintenance FB
Fuel/Lubricants
Contracted Services
Materials/Supplies
Tires
Total
GRAND TOTAL EXPENSE
NET GAIN/(LOSS)
FY 2022
Budget 
FY 2022
FY 2020 
FY 2021 
Plan 
Variance to 
Variance
Actual 
Projected 
Forecast 
FY 21 Projected 
%
$ 
209,057 
$ 
255,291 
$ 
264,000 
$ 
8,709 
3.4%
$ 
8,776 
$ 
8,474 
$ 
8,474 
$ 
- 
0.00%
$ 
4772 
$ 
4,283 
$ 
4,433 
$ 
149 
3.49%
$ 
20,262 
$ 
19,204 
$ 
16,254 
$ 
(2,950) 
-15.36%
$ 
630 
§$ 
4,544 
$ 
630 
$ 
(3,914) 
0.00%
$ 
1,238 
$ 
1,168 
$ 
1,168 
$ 
- 
0.0%
$ 
1,243 
$ 
1,492 
$ 
1,492 
$ 
- 
100.0%
$ 
245,978 
$ 
294,456 
$ 
296,450 
$ 
1,994 
0.7%
$ 
6,382,183 
$ 
7,064,813 
$ 
6,739,569 
$ 
(325,244) 
-4,.60%
$ 
(256,469) $ 
25,000 
$ 
- 
$ 
(25,000) 
-100.0%
Na

FY 2022
Budget 
FY 2022
FY 2020 
FY 2021 
Plan 
Variance to 
Variance
Actual 
Projected 
Forecast 
FY 21 Projected 
%
Economic Assumptions
Assumes recovery to 2019 Passenger Fare Revenue
Reflects State 0% increase in CT/DOT Operating Subsidies in FY 2022
Requests additional Town funding of $0.0 (+0%)
Reflects approval of $21,000 annual Revenue from UPASS for FY 2022
Assumes 42 Drivers
Assumes 0 Part-time Drivers
Reflects final estimated WC Expense including HNS WC expense ($6K)
Reflects 1st Year of new Labor Contract increase with 2.5% increase July 1, 2021
Reflects estimated - 5% Increase CIGNA Dental and Eye
Reflects estimated 6.0% (annual) Increase in Connecticut Partnership health premiums.
Assumes Diesel @ $1.385 gallon thru October & $1.3850 November through June of FY2022.
Assumes capital labor expenditure transfer of $75,000
Assumes additional capital labor transfer of $81,887 based on new FTA Safety Program expense.
Assumes return to FY 2020 ADA Ridership and Expense
Assumes Overtime Expense at FY 2020 Forecast level
Summary of Town Support with 0% Increase for FY 2022
FY 2022
FY 2019 
FY 2021 
FY 2022 
% Change
East Lyme 
$ 
9,200 
$¢ 
9,430 
$ 
9,430 
0.0%
Griswold 
$ 
10,657 
§$ 
10,923 
$ 
10,923 
0.0%
Lisbon 
$ 
23,412 
$ 
23,997 
$ 
23,997 
0.0%
Groton 
$ 
90,416 
$ 
92,676 
§$ 
92,676 
0.0%
Montville 
$ 
19,444 
§ 
19,930 
$ 
19,930 
0.0%
New London 
$ 
152,020 
§$ 
155,821. 
$ 
155,821 
0.0%
Norwich 
$ 
182,653 
§$ 
187,219 
§$ 
187,219 
0.0%
Stonington 
$ 
25,292 
$ 
25,924 
§$ 
25,924 
0.0%
Waterford 
$ 
35,013 
$ 
35,888 
§$ 
35,888 
0.0%
$ 
548,107 
$ 
561,808 
$ 
561,808 
0.0%
Nae 
_

Ron L. Beaulieu & Company
CERTIFIED PUBLIC ACCOUNTANTS
www.rlbco.com 
41 Bates Street 
Tel: (207) 775-1717
accting@rlbco.com 
Portland, Maine 04103 
Fax: (207) 775-7103
April 16, 2020” [
Mr. Ronald McDaniel, Chairman
Board of Directors
Southeast Area Transit District
21 Route 12
Preston, Connecticut 06365
Dear Mr. McDaniel,
Enclosed please find ten bound copies of the following:
e 
Southeast 
Area 
Transit 
District's 
Independent 
Auditors’ 
Reports 
and
Management’s Financial Statements, for the year ended June 30, 2020, including
Independent Auditors’ Report on 
Internal Control, Compliance, and Other
Matters.
e 
Southeast Area Transit District's State Single Audit Reports, for the year ended
June 30, 2020.
e 
Southeast Area Transit District's Federal Single Audit Reports, for the year
ended June 30, 2020.
Please distribute copies of each to the Board.
Also enclosed is a letter communicating an overview of the financial statement audit.
Please read it and review the contents of it with your Board.
If we can be of any further assistance to you, please do not hesitate to contact us. Ithas_ 
-
been a pleasure serving Southeast Area Transit District.
R6n 
L. Beaulldu, CPA, aon
Sincerely,
RLB/ps
Enclosures

-_
Ron L. Beaulieu & Company
CERTIFIED PUBLIC ACCOUNTANTS
www.tibco.com 
41 Bates Street 
Tel: (207) 775-1717
accting@rlbco.com 
Portland, Maine 04103 
Fax: (207) 775-7103
April 16, 2021
Ronald McDaniel, Chairman
Board of Directors
Southeast Area Transit District
21 Route 12
Preston, Connecticut 06365
We have audited the financial statements of the business-type activities of Southeast Area
Transit District for the year ended June 30, 2020. Professional standards require that we
provide you with information about our responsibilities under generally accepted auditing
standards and Government Auditing Standards and the Uniform Guidance, as well as certain
information related to the planned scope and timing of our audit. We have communicated such
information in our letter to you dated June 4, 2020. Professional standards also require that we
communicate to you the following information related to our audit.
Significant Augit Matters
Qualitative Aspects of Accounting Practices
Management is responsible for the selection and use of appropriate accounting policies. The
significant accounting policies used by Southeast Area Transit District are described in Note i to
the financial statements. No new accounting policies were adopted and the application of
existing policies was not changed during 2020.
Accounting estimates are an integral part of the financial statements prepared by management
and are based on management’s knowledge and experience about past and current events and
assumptions about future events. Certain accounting estimates are particularly sensitive
because of their significance to the financial statements and because of the possibility that
future events affecting them may differ significantly from those expected. The most sensitive
astimaie affecting the Southeast Area Transit District's financial statements was :
Management's estimate of the allowance for uncoilectible accounts. The estimate
was based on management's assessment of the credit history with customers
having outstanding balances and current relationships with them. We evaluated
the key factors and assumptions used to develop the allowance in determining
that it is reasonable in relation to the financial statements taken as a whole.
Difficulties Encountered in Performing the Audit
We encountered no significant difficulties in dealing with management in performing and
completing our audit.
Corrected and Uncorrected Misstaterments
Professional standards require us to accumulate all known and likely misstatements identified
during the audit, other than those that are clearly trivial, and communicate them to the
appropriate level of management.

Ronald McDaniel, Chairman
Southeast Area Transit District
April 16, 2021
Page 2
Corrected Misstatements:
None.
Uncorrected Misstatements:
The Schedule of Uncorrected Financial Statement Misstatements, attached to the below
referenced management representation letter, summarizes uncorrected misstatements
of the financial statements. Management has determined that their effects are immaterial,
both individually and in the aggregate, to the financial statements taken as a whole.
Disagreements with Management
For purposes of this letter, a disagreement with management is a financial accounting, reporting,
or auditing matter, whether or not resolved to our satisfaction, that could be significant to the
financial statements or the auditor's report. We are pleased to 
report that no such
disagreements arose during the course of our audit.
Management Representations
We have requested certain representations from management that are included in the
management representation letter dated January 28, 2021. A copy of management's written
representations is attached to this letter.
Management Consultations with Other independent Accountants
In some cases, management may decide to consult with other accountants about auditing and
accounting 
matters, similar to obtaining a “second opinion” 
on certain situations. 
If a
consultation involves application of an accounting principle to Southeast Area Transit District's
financial statements or a determination of the type of auditor's opinion that may be expressed
on those statements, our professional standards require the consulting accountant to check with
us to determine that the consultant has all the relevant facts. To our knowledge, there were no
such consultations with other accountants,
Other Audit Findings or issues
We generally discuss a variety of matters, including the application of accounting principles and
auditing standards, with management each year prior to retention as Southeast Area Transit
Nistrict’s auditors. 
However, these discussions occurred 
in 
the normal course of our
professional relationship and our responses were not a condition to our retention.
Other Matters
We applied certain limited procedures to Management's Discussion and Analysis, which is
required supplementary information (RSI) that supplements the financial statements. Our
procedures consisted of inquiries of management regarding the methods of preparing the
information and comparing the information for consistency with management’s responses to our
inquiries, the financial statements, and other knowledge we obtained during our audit of the
financial statements. We did not audit the RS! and do not express an opinion or provide any
assurance on the RSI.
We were engaged to report on Supplementary Information, which accompany the financial
statements but are not RSI. With respect to this supplementary information, we made certain
inquiries of management and evaluated the form, content, and methods of preparing the
information to determine that the information complies with accounting principles generally
accepted in the United States of America, the method of preparing it has not changed from the

Ronald McDaniel, Chairman
Southeast Area Transit District
April 16, 2027
Page 3
prior period, and the information is appropriate and complete in relation to our audit of the
financial statements. We compared and reconciled the supplementary information to ihe
underlying accounting records used to prepare the financial statements or to the financial
statements themselves.
Meeting with Board of Directors
Our issuance of this written communication completes our responsibility under generally
accepted auditing standards. 
However, we are available to schedule a consultation meeting
with the full Board, Executive Committee, or Audit Committee to verbally discuss this letter, the
audit process, and how the firm of Ron L. Beaulieu & Company can provide assistance to the
Board in fulfilling its responsibilities to provide oversight and monitoring of the operations of the
governmental unit. Please call us to discuss this further and to schedule such a consultation
meeting.
Restriction on Use
This information is intended solely for the information and use of Board of Directors of
Southeast Area Transit District and is not intended to be, and should not be, used by anyone
other than these specified parties.
Sincerely,
Ron 4, Beata £ ee.
Ron L. Beaulieu & Company

Southeast Area Transit District
21 Route 12
Preston, Connecticut 06365
January 28, 2021
Ron L. Beaulieu & Company
41 Bales Streel
Portland, Maine 04103
This representation letter is provided in connection with your audit of the financial statements of
Southeast Area Transit District, which comprise the statement of net position as of June 30,
2020, and the related statements of revenues, expenses, and changes in net position, and cash
flows for the year then ended, and the disclosures (collectively, the “financial statements’), for
the purpose of expressing an opinion as to whether the financial statements are presented fairly,
in all material respects, in accordance with accounting principles generally accepted in the
United States of America (U.S. GAAP).
Certain representations in this letter are described as being limited to matters that are material.
Items are considered material, regardless of size, if they involve an omission or misstatement of
accounting information that, in light of surrounding circumstances, makes it probable that the
judgment of a reasonable person relying on the information would be changed or influenced by
the omission or misstatement. An omission or misstatement that is monetarily small in amount
could be considered material as a result of qualitative factors.
We confirm, to the best of our knowledge and belief, as of January 28, 2021, the following
representations made to you during your audit.
Financial Statements
1) We have fulfilled our responsibilities, as set out in the terms of the audit engagement letter
dated June 4, 2020, including our responsibility for the preparation and fair presentation of
the financial statements in accordance with U.S. GAAP and for preparation of the
supplementary information in accordance with the applicable criteria.
2) Except as described in Note 1 to the financial statements, the financial statements referred
to above are falrly presented in confortnity with U.S. GAAP and include all properly classified
funds and other financial information of the primary government and all component units
required by generally accepted accounting principles to be included in the financial reporting
entity.
3) We acknowledge our responsibility for the design, implementation, and maintenance of
internal control relevant to the preparation and fair presentation of financial statements that
are free from material misstatement, whether due to fraud or error.
4) We acknowledge our responsibility for the design, implementation, and maintenance of
internal control to prevent and detect fraud.
5) Significant assumptions we used in making accounting estimates, including those measured
at fair value, are reasonable.
6) Related party relationships and transactions, including revenues, expenditures/expenses,
loans, transfers, leasing arrangements, and guarantees, and amounts receivable from or
payable to related parties have been appropriately accounted for and disclosed in
accordance with U.S. GAAP.

aN(
~
Ron L. Beaulieu & Company
January 28, 2021
Page 2
7) Adjustments or disclosures have been made for all events, including instances of
noncompliance, subsequent to the date of the financial statements that would require
adjustment to or disclosure in the financial statements.
8) The effects of uncorrected misstatements are immaterial, both individually and in the
aggregate, to the financial statements as a whole for each opinion unit. A list of the
uncorrected misstatements is attached to the representation letter.
9) The effects of all known actual or possible litigation, claims, and assessments have been
accounted for and disclosed in accordance with U.S. GAAP.
10) Guarantees, whether written or oral, under which the entity is contingently liable, if any, have
been properly recorded or disclosed.
Information Provided
11) We have provided you with:
a) Access to all information, of which we are aware, that is relevant to the preparation and
fair presentation of the financial statements, such as records (including information
obtained from outside of the general and subsidiary ledgers), documentation, and other
matters and all audit or relevant monitoring reports, if any, received from funding sources.
b) Additional information that you have requested from us for the purpose of the audit.
c) 
Unrestricted access to persons within the entity from whom you determined it necessary
to obtain audit evidence.
d) 
Minutes of the meetings of the Board of Directors or summaries of actions of recent
meetings for which minutes have not yet been prepared.
12) All material transactions have been recorded in the accounting records and are reflected in
the financial statements.. 
,
13)We have disclosed to you the results of our assessment of the risk that the financial
statements may be materially misstated as a result of fraud.
14) We have no knowledge of any fraud or suspected fraud that affects the entity and involves—
e 
Management,
e 
Employees who have significant roles in internal control, or
e 
Others where the fraud could have a material effect on the financial statements.
15) We have no knowledge of any allegations of fraud or suspected fraud affecting the entity's
financial statements communicated by employees, former employees, regulators, or others.
16) We have no knowledge of instances of noncompliance or suspected noncompliance with
provisions of laws, regulations, contracts, or grant agreements, or waste or abuse, whose
effects should be considered when preparing financial statements.
17)We are not aware of any pending or threatened litigation, claims, or assessments or
unasserted claims or assessments that are required to be accrued or disclosed in the
financial statements, and we have not consulted a lawyer concerning litigation, claims, or
assessments.
18) We have disclosed to you the names of the entity’s related parties and all the related party
relationships and transactions, including any side agreements.

ay
Ron L. Beaulieu 
& Company
January 28, 2021
Page 3
Government-specific
19) There have been no communications from regulatory agencies concerning noncompliance
with, or deficiencies in, financial reporting practices.
20) We have taken timely and appropriate steps to remedy fraud or noncompliance with
provisions of laws, regulations, contracts, and grant agreements that you have reported to
us.
21) We have a process to track the status of audit findings and recommendations.
22) We have identified to you any previous audits, attestation engagements, and other studies
related 
to the 
audit objectives 
and whether related 
recommendations 
have 
been
implemented.
23) We have provided our views on reported findings, conclusions, and recommendations, as
well as our planned corrective actions, for the report.
24) The entity has no plans or Intentlons that may materially affect the carrying value or
classification of assets, deferred outflows of resources, liabilities, deferred inflows of
resources, and fund balance or net position.
25) We are responsible for compliance with the laws, regulations, and provisions of contracts
and grant agreements applicable to us, including tax or debt limits and debt contracts, and
legal and contractual provisions for reporting specific activities in separate funds.
26) We have appropriately disclosed all information for conduit debt obligations in accordance
with GASBS No. 91.
27) We have identified and disclosed to you all instances that have occurred or are likely to
have occurred, of fraud and noncompliance with provisions of laws and regulations that we
believe have a material effect on the financial statements or other financial data significant
to the audit objectives, and any other instances that warrant the attention of those charged
with governance.
28) We have identified and disclosed to you all instances that have occurred or are likely to
have occurred, of noncompliance with provisions of contracts and grant agreements that we
believe have a material effect on the determination of financial statement amounts or other
financial data significant to the audit objectives.
29) There are no violations or possible violations of budget ordinances, laws and regulations
(including those pertaining to adopting, approving, and amending budgets), provisions of
contracts and grant agreements, tax or debt limits, and any related debt covenants whose
effects should be considered for disclosure in the financial statements, or as a basis for
recording a loss contingency, or for reporting on noncompliance.
30) 
In addition to your audit, you assisted with preparation of the financial statements and
disclosures. We acknowledge our responsibility as it relates to those nonaudit services,
including that we assume all management responsibilities; oversee the services by
designating an individual, preferably within senior management, who possesses suitable
skill, Knowledge, or experience; evaluate the adequacy and results of the services
performed; and accept responsibility for the results of the services. We have reviewed,
approved, and accepted responsibility for those financial statements and disclosures.
31) The entity has satisfactory title to all owned assets, and there are no liens or encumbrances
on such assets nor has any asset been pledged as collateral, except as disclosed in the
notes to the financial statements

Ron L. Beaulieu 
& Company
January 28, 2021
Page 4
32) The entity has complied with all aspects of contractual agreements that would have a
material effect on the financial statements in the event of noncompliance.
33) The financial statements include all component units, appropriately present majority equity
interests in legally separate organizations and joint ventures with an equity interest, and
properly disclose all other joint ventures and other related organizations.
34) The financial statements include all fiduciary activities required by GASBS No. 84.
35) The financial statements properly classify all funds and activities in accordance with
GASBS No. 34 , as amended, and GASBS No. 84.
36) All funds that meet the quantitative criteria in GASBS Nos. 34 and 37 for presentation as
major are identified and presented as such and all other funds that are presented as major
are particularly important to financial statement users.
37) Components of net position (net investment in capital assets; restricted; and unrestricted)
and classifications of fund balance (nonspendable, restricted, committed, assigned, and
unassigned) are properly classified and, if applicable, approved.
38) Investments, derivative instruments, and land and other real estate held by endowments are
properly valued.
39) Provisions for uncollectible receivables have been properly identified and recorded.
40) Expenses have been appropriately classified in or allocated to functions and programs in the
statement of activities, and allocations have been made on a reasonable basis.
41) Revenues are appropriately classified in the statement of activities within program revenues,
general revenues, contributions to term or permanent endowments, or contributions to
permanent fund principal.
42) Interfund, internal, and intra-entity activity and balances have been appropriately classified
and reported.
43) Special and extraordinary items are appropriately classified and reported.
44) Deposits and investment securities and derivative instruments are properly classified as to
risk and are properly disclosed.
45) Capital assets, including infrastructure and Intanglble assets, are properly capilalized,
reported, and, if applicable, depreciated or amortized.
46) The government meets the GASB-established requirements for accounting for eligible
infrastructure assets using the modified approach.
47) We have appropriately disclosed the entity's policy regarding whether to first apply restricted
or unrestricted resources when an expense is incurred for purposes for which both restricted
and unrestricted net position is available and have determined that net position is properly
recognized under the policy.
48) We are following our established accounting policy regarding which resources (that is,
restricted, committed, assigned, or unassigned) are considered to be spent first for
expenditures for which more than one resource classification is available. That policy
determines the fund balance classifications for financial reporting purposes.
49) We acknowledge our responsibility for the required supplementary information (RSI). The
RSI 
is 
measured and presented within 
prescribed guidelines and 
the methods of
measurement and presentation have not changed from those used in the prior period. We

~
Ron L. Beaulieu & Company
January 28, 2021
Page 5
have disclosed to you any significant assumptions and interpretations underlying the
measurement and presentation of the RSI.
50) With respect to the supplementary information on which an in-relation-to opinion is issued
a) We acknowledge our responsibility for presenting the supplementary information in
accordance with accounting principles generally accepted in the United States of
America, and we believe the supplementary information, including its form and content,
is fairly presented in accordance with accounting principles generally accepted in the
United States of America. The methods of measurement and presentation of the
supplementary information have not changed from those used in the prior period, and
we have disclosed to you any significant assumptions or interpretations underlying the
measurement and presentation of the supplementary information.
b) 
If the supplementary information is not presented with the audited financial statements,
we will make the audited financial statements readily available to the intended users of
the supplementary information no later than the date we issue the supplementary
information and the auditor's report thereon.
Signature: 
Signature:
Title: Finance Director 
Title: General Manager

a
Ron L. Beaulieu 
& Company
January 28, 2021
Page 6
Southeast Area Transit District
Schedule of Uncorrected Financial Statements Misstatements
June 30, 2020
Assets _ Liabilities 
Revenues Expenses
Current Year 
Over 
Over 
Over 
Over
Item: 
<Under> 
<Under> 
<Under> 
<Under>
Inventories 
$ 
(1,580) 
$ 
- 
§$ 
- 
§ 
1,580
Prepaid Expenses 
$ 
211 
§$ 
- 
§$ 
- 
§$ 
(211)
Capital Assets 
4,364 
- 
- 
(4,364)
Accounts Payable 
- 
54 
- 
54
Accrued Payroll 
- 
(501) 
- 
(501)
Line of Credit 
- 
219 
- 
219
Total Current Year Misstatements 
$ 
2,995 
§$ 
(228) 
$ 
- 
$ 
(3,223)
Effect of Previous Year misstatements
ttem:
Cash 
$ 
(10) 
$ 
-
Accounts Receivable (net) 
(932) 
-
Prepaid Expenses 
- 
(918)
Capital Assets 
- 
(1,441)
Accounts Payable 
- 
54
Line of Credit 
- 
304
Combined current year and prior year misstatements 
$ 
(942) 
$ 
(5,224)

Southeast Area Transit District
Independent Auditors’ Reports and
Management’s Financial Statements
June 30, 2020
Ron L. Beaulieu & Company
CERTIFIED PUBLIC ACCOUNTANTS

SOUTHEAST AREA TRANSIT DISTRICT
JUNE 30, 2020
CONTENTS
INDEPENDENT AUDITORS' REPORT
MANAGEMENT’S DISCUSSION AND ANALYSIS
MANAGEMENT’S FINANCIAL STATEMENTS
STATEMENT A - STATEMENT OF NET POSITION
STATEMENT B - STATEMENT OF REVENUES, EXPENSES, AND CHANGES
IN NET POSITION
STATEMENT C - STATEMENT OF CASH FLOWS
NOTES TO FINANCIAL STATEMENTS
INDEPENDENT AUDITORS’ REPORT ON SUPPLEMENTARY INFORMATION
MANAGEMENT’S SUPPLEMENTARY INFORMATION
SCHEDULE A - COMBINING SCHEDULE OF REVENUES, EXPENSES, AND
CHANGES IN NET POSITION BY DIVISION
SCHEDULE B - SCHEDULE OF REVENUES, FUNCTIONAL EXPENSES, AND
CHANGES IN NET POSITION —- GENERAL DIVISION
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
PAGE
1-2
3.1 - 3.11
15
16-17
18 
- 19

Ron L. Beaulieu & Company
CERTIFIED PUBLIC ACCOUNTANTS
www.rlbco.com 
41 Bates Street 
Tel: (207) 775-1717
accting@rlbco.com 
Portland, Maine 04103 
Fax: (207) 775-7103
INDEPENDENT AUDITORS’ REPORT
To the Board of Directors of
Southeast Area Transit District
Preston, Connecticut
Report on the Financial Statements
We have audited the accompanying financial statements of Southeast Area Transit District, as
of and for the year ended June 30, 2020, and the related notes to the financial statements, as
listed in the table of contents.
Management’s Responsibility for the Financial Statements
Management is responsible for the preparation and fair presentation of these financial
statements in accordance with accounting principles generally accepted in the United States of
America; this includes the design, implementation, and maintenance of internal control relevant
to the preparation and fair presentation of financial statements that are free from material
misstatement, whether due to fraud or error.
Auditors’ Responsibility
Our responsibility is to express an opinion on these financial statements based on our audit. We
conducted our audit in accordance with 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. Those standards
require that we plan and perform the audit to obtain reasonable assurance about whether the
financial statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and
disclosures in the financial statements. The procedures selected depend on the auditors’
judgment, including the assessment of the risks of material misstatement of the financial
statements, whether due to fraud or error. In making those risk assessments, the auditor
considers internal control relevant to the entity's preparation and fair presentation of the
financial statements in 
order to design audit procedures that are appropriate in the
circumstances, but not for the purpose of expressing an opinion on the effectiveness of the
entity's internal control. Accordingly, we express no such opinion. An audit also includes
evaluating the appropriateness of accounting polices used and the reasonableness of significant
accounting estimates made by management, as well as evaluating the overall presentation of
the financial statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a
basis for our qualified audit opinion.

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Basis for Qualified Opinion
Management has not recorded in-kind revenues and expenses associated with donated bus
and equipment leases from the State of Connecticut. Accounting principles generally accepted
in the United States of America require that in-kind donations be represented as revenue and
either as an expense or asset. Without these transactions, capital assets-net is understated,
and net position is understated. The amount by which this departure would affect the assets, net
position, and revenues has not been determined.
Qualified Opinion
in our opinion, except for the effects of the matter described in the “Basis for Qualified Opinion”
paragraph, the financial statements referred to above present fairly, in all material respects, the
financial position of Southeast Area Transit District, as of June 30, 2020, and the changes in
financial position and cash flows thereof for the year then ended in accordance with accounting
principles generally accepted in the United States of America.
Other Matters
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the
management's discussion and analysis on pages 3.1 through 3.11 be presented to supplement
the financial statements. Such information, although not a part of the financial statements, is
required by the Governmental Accounting Standards Board, who considers it to be an essential
part of financial reporting for placing the financial statements in an appropriate operational,
economic, or historical context. 
We have applied certain limited procedures to the required
supplementary information in accordance with auditing standards generally accepted in the
United States of America, which consisted of inquiries of management about the methods of
preparing the information and comparing the information for consistency with management’s
responses to our inquiries, the financial statements, and other knowledge we obtained during
our audit of the financial statements. We do not express an opinion or provide any assurance
on the information because the limited procedures do not provide us with sufficient evidence to
express an opinion or provide any assurance.
Other Reporting Required by