Audit of SCAT Transportation Disadvantaged Grant Program - October 2019

4 | 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 Objectives, Scope and Methodology The objectives of this audit were to determine if SCAT’s internal controls related to client application process, eligibility monitoring, and subsequent reimbursement of grant funds are operating effectively and if they are in compliance with applicable grant agreements and policies and procedures. The scope of the audit included the time period of October 1, 2017 through September 30, 2018. To meet the objectives of the audit, the procedures performed included, but were not limited to, the following: • Obtained an understanding of relevant Florida Statutes, Transportation Disadvantaged Services Plan, FLCTD Trip and Equipment Grant Agreements G0M78 and G0X60, and applicable policies and procedures. • Conducted a walkthrough of the TD grant program. • Performed inquires of SCAT staff. • Tested a statistical sample of 809 rides, consisting of 184 individual clients. • Examined all reimbursement requests completed within the audit period. • Identified opportunities for improvement.