Follow-Up Audit of Sarasota County Area Transit (SCAT) Bus Operations Cash Handling, December 2017

12 | F o l l o w - u p o f S C A T B u s O p e r a t i o n s C a s h H a n d l i n g D e c e m b e r 2 0 1 7 Open/Partially Completed Conditions and Pending Corrective action Two of the nine conditions indentified in the original report were partially addressed, but remain open and require additional management attention. 1. Safeguarding of the secondary collection receptacle Current Status, Follow-Up Audit dated August 2017: Procedures have been modified so that the key to access the secondary collection receptacle is now kept in a locked box that requires two keys to open. However, the auditor observed while onsite that the secondary collection receptacle remains located in an open work bay in the maintenance garage with no security cameras in the area. Original Audit Observation, Report dated November 2016: A secondary collection receptacle is available for use when the primary collection receptacle is not functional for emptying the monies from the cash boxes, as can happen when the primary collection receptacle becomes jammed. The auditor observed that the secondary collection receptacle is stored in an open work bay in the maintenance garage, with no security cameras in the area. Additionally, the secondary collection receptacle is not under dual control, as the auditor observed it took only one individual's key to access. Original Recommendations, Report dated November 2016: To ensure proper safeguarding of County assets, the secondary collection receptacle should be stored in a secure area that requires dual control procedures. Installation of security cameras in the area should be considered. Management Action Plan: Video cameras were installed in the maintenance bay on September 19, 2017 to safeguard the alternate cash storage equipment. The Clerk’s office has verified the installation took place and that the camera feed is working correctly.