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

13 |  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 8. Supporting documentation with deposit form Observation  Per Accounting Policy and Procedures, 9.2 Business Center Receipt, Balance, and Deposit of  Cash , departments may generate a summary of the day's receipt activity using a system‐ generated report of the day's activity. Additionally, departments are to submit supporting  documents with the RFDCF and yellow copy of the bank deposit slip.   In testing farebox receipts for July 2016, it was observed that no system‐generated reports  were included with the deposit documentation submitted to the Comptroller. The SCAT Fiscal  Manager generates a report from the GFI system daily that shows total daily farebox receipts;  however, this report is not included with the prepared deposit as supporting documentation.   Recommendation To ensure compliance with Accounting Policies and Procedures, supporting documentation  submitted with the RFDCFs should include the system‐generated GFI report.   Management Response  GFI Report is now submitted with RFCDs.