Follow-Up Audit of SCAT TD Grant Program-October-2022

6 | Follow-up of SCAT Transportation of Disadvantaged Grant Program October 2022 Open Conditions and Pending Corrective Action Three of the six conditions identified in the original report remain open and continue to require management attention. 1. Ride Services Provided to Noncertified Clients. Current Status, Follow-Up Audit dated October 2022: A new SOP# 758 has been implemented by Sarasota County Area Transit on July 01, 2019 to replace the old SOP# 708. The new SOP #758 indicates that at least once every three years clients are required to be recertified to ensure eligibility. SOP#758 also states that mobility coordinator should routinely check files to ensure the accuracy and completeness of client files. During the review of a 379 rides, 75 individual clients, auditor identified 6 individual client applicants with rides that happened outside the dates of their respected application. A total of 17 out of 379 rides took place outside the dates of the application. Original Audit Observation, Report dated October 2019: Chapter five of the Transportation Disadvantaged Services Plan states "Applications must be renewed every three years from the date of the original approval or last renewal date". Additionally, SOP #708: ADA/TD Recertification states "At least once every three years, clients are required to submit a new application to recertify their eligibility". During the review of the 809 rides in the sample, the auditor identified 20 individual clients, a total of 168 rides or 21%, which were provided while the client was not certified. This equates to a total cost of $5,255.35. A provision of the grant agreement is that SCAT provides a local match of 10% of project costs. As a result, SCAT was improperly reimbursed a total of $4,729.82. Original Recommendations, Report dated October 2019: Develop and implement quality assurance processes to ensure client eligibility dates stored in the Trapeze application are correct and to ensure client eligibility is reviewed prior to scheduling a ride. Management Action Plan:

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