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

2 | 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 Original Audit Executive Summary issues and status As part of the Annual Audit Plan, the Clerk of Circuit Court and County Comptroller’s Internal Audit Department and Office of the Inspector General conducted a follow-up audit of Sarasota County Area Transit (SCAT) Bus Operations Cash Handling.  Follow-up audits have a scope limited to the observations reported in the original audit report and subsequent corrective actions taken by responsible management.  Reviewed any policies and procedures updated since the original audit.  Discussed with management the steps taken to address the original audit’s Opportunities for Improvement.  Each area relating to an Opportunity for Improvement from the original audit was reviewed in order to ensure that they have been appropriately addressed.  This report will conclude the follow-up process as it pertains to SCAT Bus Operations Cash Handling. Open  Sufficient departmental policies and procedures for reconciliation.  Sufficient monitoring of reports that log vault access activity.  Sufficient monitoring of cash variances detected by the bank.  Timely submission of deposit documentation. Open/Partially Completed  Properly safeguarding of the secondary collection receptacle.  Sufficient monitoring of when the vault is accessed with a key. Closed  Sufficient security camera coverage and proper control of recording equipment.  Required supporting documentation submitted with the deposit form.  Express Service farebox revenue properly recorded in the general ledger.