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

8 |  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 3. Security equipment controls  Observation  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.  Recommendation 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.  Management Response  A request has been submitted to General Services for the repositioning and/or adjustment of  the cameras in the current vault room. Expected date of implementation is November 30, 2016.  The recording equipment cabinet has been locked and can only be accessed by authorized  supervisors.