Audit of SCAT Transportation Disadvantaged Grant Program - October 2019

3 | 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 Background and Objectives The Clerk of the Circuit Court and County Comptroller’s Internal Audit Department and Office of the Inspector General has completed an audit of Sarasota County Area Transit Transportation Disadvantaged Grant Program. The audit was planned and conducted in conformance with the International Standards for the Professional Practice of Internal Auditing (Standards) . Those standards require that we plan and perform the audit to obtain sufficient, appropriate evidence to provide a reasonable basis for our findings and conclusions based on our audit objectives. We believe the evidence obtained provides a reasonable basis for our findings and conclusions based on our audit objectives. 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. Background The Florida Commission for the Transportation Disadvantaged (FLCTD) appointed Sarasota County Area Transit (SCAT) as the Community Transportation Coordinator (CTC) for the Sarasota-Manatee Metropolitan Planning Organization (MPO) in July 2000. As the CTC, SCAT is required to submit a Transportation Disadvantaged Services Plan (TDSP) which outlines the plan for meeting the need of the transportation disadvantaged (TD) population in Sarasota County and the eligibility guidelines for TD services. On April 11, 2018 SCAT was retained as the designated CTC extending until June 30, 2023. As outlined in Florida Statute 427.0155, one of the powers and duties of the CTC is to have full responsibility for the delivery of transportation services for the transportation disadvantaged. Annually, SCAT enters into a grant agreement with the FLCTD which provides local funding for the delivery of transportation services to TD individuals. The objective of the CTD Trip and Equipment Grant Program is “To provide opportunities for transportation disadvantaged citizens to obtain access to transportation for daily living needs when that need is not sponsored by any other available funding source.” In order for a citizen to be eligible to receive services under the TD grant program an application must be completed, approved, and re- certified every three years. Between the dates of October 1, 2017 through September 30, 2018, fiscal year 2018, SCAT was operating under two grant agreements, G0M78 and G0X60, and received a total of $1,256,552.00 in trip reimbursement funds. SCAT records indicate that during fiscal year 2018, 400 citizens were provided services under the TD grant, a total of 46,030 individual rides.