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

14 | 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 Closed Conditions and Follow-Up Results 3. Security equipment controls Current Status, Follow-Up Audit dated August 2017: SCAT has repositioned the security cameras in the vault where farebox receipts are counted. During an onsite visit, it was observed that the cameras appeared to have full and unobstructed view of all areas where money would be handled. During the onsite visit, it was also observed that the storage cabinet containing the camera recording equipment is kept locked and access limited to authorized personnel. Original Audit Observation, Report dated November 2016: The auditor observed four security cameras within the vault where farebox receipts are counted and prepared for deposit. One camera was located above the table where currency is separated, counted, and prepared for deposit. In reviewing camera footage, it was observed that this camera did not provide full coverage of one of the two individuals handling and processing currency. While onsite July 25, 2016, it was noted that the storage cabinet in the vault where the camera recording equipment is located was unlocked with the cabinet door open. This could allow for the equipment to be inappropriately disconnected, preventing the storage or recording of vault activities. Original Recommendations, Report dated November 2016: To ensure the safeguarding of County assets management should:  Evaluate coverage provided by the camera system and ensure that blind spots where cash is handled are eliminated, and  Require that the storage cabinet containing the camera recording equipment be locked at all times and limit access to authorized personnel.