Table of Contents 1 33

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

Follow-Up Audit of Sarasota County Area Transit (SCAT) Bus Operations Cash Handling, December 2017 1
Contents 2
Audit Services 2
Executive Summary 3
Original Audit Issues and Status 3
Summary and Results 4
Background 4
Objectives 4
Overall Results 5
Open Conditions and Pending Corrective Action 6
4. Departmental Policy and Procedures for Reconciliation 6
5. Monitoring Reports that Log Vault Access Activity 8
6. Monitoring of Over/Short Detected by Bank 10
7. Timely Submission of Deposit Documentation 11
Open / Partially Completed Conditions and Pending Corrective Action 13
1. Safeguarding of Secondary Collection Receptacle 13
2. Authorized Vault Access 14
Closed Conditions and Follow-Up Results 15
3. Security Equipment Controls 15
8. Supporting Documentation with Deposit Form 16
9. Express Service Farebox Revenue Recorded in County General Ledger 17
Appendix A: Original Audit of Sarasota County Area Transit Bus Operations Cash Handling, November 2016 18
Audit of Sarasota County Area Transit Bus Operations Cash Handling, November 2016 19
Contents 20
Audit Services 20
Executive Summary 21
Opportunties for Improvement 21
Background and Objectives 22
Background 22
Objectives, Scope and Methodology 23
Opportunities for Improvement and Management Responses 24
1. Safeguarding of the secondary collection receptacle 25
2. Authorized vault access 26
3. Security equipment controls 27
4. Departmental Policy and Procedures for reconciliation 28
5. Monitoring reports that log vault access activity 29
6. Monitoring of over/short detected by the bank 30
7. Timely submission of deposit documentation 31
8. Supporting documentation with deposit form 32
9. Express Service farebox revenue recorded in the County general ledger 33

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