I still don't see how this is a sign of systemic maintenance cutbacks leading to this accident. I'd imagine those operational guidelines were written long ago.
What we know is that some procedures were inadequate, and that some procedures in place were not followed.
Whether that was the result of cutbacks cannot be proven or disproven by the report.
This ties into this question....
Care to elaborate Matt? Whom do you mean by "management". Are you suggesting that some suit in the Team Disney buidling should have been aware that a machinist didn't know what to do with a green or yellow tag?
A front line supervisor is responsible for his/her team knowing their procedures, and ensuring they are followed. While management further up the chain is not going to be aware of every procedure and who knows it, they are responsible for putting processes in place that ensure it happens.
These processes have to be able to identify failures in the procedures, as well as identify personnel issues, such as a supervisor not doing their job.
Sometimes this is accomplished through audits, either by an independent entity, or an internal division responsible for such audits. Another method is through contingency planning and testing.
In these types of processes, you find out who knows the process. You sit down and ask people, "What do you do when X happens". You interview staff, review maintenance paperwork, perform spot inspections, monitor employees going about their business, and if practical, actually put folks in a position where they have to follow their procedures and see what they do.
I can't excuse a management team from not having a process in place that at some point asks the machinists how the yellow-tag/green-tag system works, or asks CMs what they do when they hear a "funny" noise. (While I don't think this had anything to do with the accident, it was also noted that trains were not always tested when new cars were added to the train, even though that was procedure).
Now, as to WHY they don't have adequate checks and balances in place, we can only speculate... but unless Disney can come up with a good reason that's beyond their reasonable control, they would have a tough time defending themselves in a court.