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

1 | 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 Contents Executive Summary 2 Background and Objectives 3 Open Conditions and Pending Corrective Action 5 Open/Partially Completed Conditions and Pending Corrective Action 12 Closed Conditions and Follow-up Results 14 Appendix A Original Audit Report dated November 2016 17 Audit Services David Beirau, CFE, CIG, CIGA Director of Internal Audit and Inspector General Debra Martin, CPA, CFE, CGMA, CIGA Manager of Audit Services Nathan Bittel, CFE, CIGA Senior Internal Auditor/Investigator Please address inquiries regarding this report to David Beirau, by e-mail at dbeirau@scgov.net or by telephone at (941) 861-5280. This and other reports prepared by the Office of the Inspector General are available at www.SarasotaClerk.com/Comptroller Services/Internal Audit.