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

6 |  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 1. Safeguarding of the secondary collection receptacle Observation  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.   Recommendation  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 Response  The secondary vault, located in maintenance garage, is now under dual control.  The vault key  has been placed in key cabinet, which requires dual control to access.  A request has been submitted to General Services to supply us with a plan for the installation of  a camera to monitor area where vault is stored. Expected date of implementation is November  30, 2016.