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

10 |  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 5. Monitoring reports that log vault access activity Observation  The auditor was provided with a system generated logging report showing activity for accessing  the vault. The report covered the period of January 1, 2016, to July 31, 2016.   It was observed that eighty‐eight (88) days of logging activity was not included on the report.  Facilities and Fleet Management, who are charged with badge access security, advised that  they experienced server issues when they moved their office. It appears that the problem with  the lack of logs was undetected until the report was requested, indicating that access activity is  not regularly reviewed. The days where logging activity was not recorded include:   January 12 (1 day)  February 9 (1 day)  March 23‐24 and 28‐29 (4 days)  April 20‐26 and 28‐30 (10 days)  May 1‐10 and 24‐30 (17 days)  June 2‐5, 7‐20, and 24‐30 (25 days), and  July 1‐7 and 9‐31 (30 days).  Recommendation To ensure the safeguarding of County assets, the vault access activity log should be reviewed on  a regular basis. Unacceptable or questionable activity should be investigated by management.  Management Response  General Services will begin transmitting system generated logging report to Fiscal Manager  monthly for review. Date of implementation is November 30, 2016.