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

1 |  A u d i t 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  N o v e m b e r 2 0 1 6 Contents Executive Summary  2  Background and Objectives  3  Opportunities for Improvement and Management Responses  5  Audit Services David Beirau, CFE, CIG, CIGA  Director of Internal Audit and Inspector General  Lead Auditor  Debra Martin, CPA, CFE, CGMA, CIGA  Senior Internal Auditor/Investigator  Auditor  Bradley Warner, CFE, CIGI 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/inspector‐ general/inspector‐general‐audit‐reports..