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

15 | 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 8. Supporting documentation with deposit form Current Status, Follow-Up Audit dated August 2017: All RFDCFs and related deposit documentation submitted for processing from February 1, 2017 through April 30, 2017 were reviewed. It was observed that in all instances, the system generated GFI report was included as supporting documentation for farebox receipts. Original Audit Observation, Report dated November 2016: Per Accounting Policy and Procedures, 9.2 Business Center Receipt, Balance, and Deposit of Cash , departments may generate a summary of the day's receipt activity using a system generated report of the day's activity. Additionally, departments are to submit supporting documents with the RFDCF and yellow copy of the bank deposit slip. In testing farebox receipts for July 2016, it was observed that no system‐generated reports were included with the deposit documentation submitted to the Comptroller. The SCAT Fiscal Manager generates a report from the GFI system daily that shows total daily farebox receipts; however, this report is not included with the prepared deposit as supporting documentation. Original Recommendations, Report dated November 2016: To ensure compliance with Accounting Policies and Procedures, supporting documentation submitted with the RFDCFs should include the system‐generated GFI report.