Audit of SCAT Transportation Disadvantaged Grant Program - October 2019

2 | A u d i t o f S C A T T r a n s p o r t a t i o n D i s a d v a n t a g e d G r a n t P r o g r a m O c t o b e r 2 0 1 9 Executive Summary As part of the Annual Audit Plan, the Clerk of Circuit Court and County Comptroller’s Internal Audit Department and Office of the Inspector General conducted an independent audit of Sarasota County Area Transit (SCAT) Transportation Disadvantaged Grant Program. The purpose of the audit was to review compliance with applicable Florida Statutes, grant agreements, services plans, and policies and procedures related to the transportation disadvantaged grant program. The audit found that the transportation disadvantaged grant program: • Provided ride services to noncertified clients, • Lacked monitoring and retention of client applications, • Lacked sufficient supporting documentation and approvals for reimbursement requests, • Is not compliant with the Office of Financial Management Grant Policy and Procedures Manual, • Is not compliant with the Commission for Transportation Disadvantaged Invoicing Procedures. Lack of monitoring and retention of client applications could result in a violation of the grant agreement and reduced or discontinued state funding for the Transportation Disadvantaged Grant Program.