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

4 | 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 Overall Results Based on the results of our follow-up audit procedures, SCAT has addressed three of the nine previous concerns and has implemented appropriate corrective action on the conditions identified in the original audit report. Six concerns from the original report have not been addressed sufficiently. Open Conditions and Pending Corrective Action* 4. Departmental Policy and Procedures for reconciliation 5. Monitoring reports that log vault access activity 6. Monitoring of over/short detected by the bank 7. Timely submission of deposit documentation Open/Partially Completed Conditions and Pending Corrective Action* 1. Safeguarding the secondary collection receptacle 2. Authorized vault access Closed Conditions and Follow-Up Results* 3. Security Equipment Controls 8. Supporting documentation with deposit form 9. Express Service farebox revenue recorded in the County general ledger *The conditions above are categorized by the current status and are numbered to correlate with the original audit report’s Opportunities for Improvement. Although six Opportunities for Improvement remain open or open/partially completed, this concludes the follow-up audit process as it relates to Sarasota County Area Transit Bus Operations Cash Handling.