Follow-Up of Sarasota County Area Transit (SCAT) Bus Pass Inventory and Revenue, December 2017

7. Compliance with County Resolution 2011-167 Current Status, Follow-Up Audit dated July 2017: On September 7, 2016, the Resolution of Sarasota County Board of County Commissioners (SCBCC) Setting Transit Service Fare Rates (Resolution No. 2016-166) was approved. The resolution was primarily to increase the price of a Liberty Pass; however, in the best interest of the public, all the available fares were included in the single resolution. Additionally, the resolution recognized the $47.50 fare for the discounted 30-Day Express Pass listed in the previous resolution as an error and stated that the $42.50 fare was confirmed, approved and validated retroactive to the effective date of the previous resolution. During review of sales records, between the dates of December 1, 2016 and May 26, 2017, six (6) sales of single ride bus passes (total of 6,000 passes) were made to five (5) entities. These passes were sold at a reduced rate of $1.00 per pass, while the SCBCC approved rate for a single ride pass is $1.25. This resulted in $1,500 lost revenue. Original Audit Observation, Report dated September 2016: County Resolution 2011-167, effective October 1, 2011, sets the fares and charges for transit services provided by SCAT. The approved rate per the Resolution for the discounted 30-Day Express Pass is $47.50, which is the rate shown in the SCAT publication, RideGuide (effective April 16, 2016) provided at various locations throughout the county. However, it was observed during the audit that the SCAT website lists the rate as $42.50. Data for over-the-counter sales at the SCAT administration location indicates that there were twenty-eight (28) discounted 30-Day Express Passes sold between August 2013 and January 2016. The August 2013 sale was for one pass sold at the $47.50 rate, while all others appear to have been sold for $42.50. Inquiry of two third party locations about the cost of the discounted 30-Day Express Pass revealed that one location charges $47.50 and the other $42.50. Original Recommendation, Report dated September 2016: To ensure compliance with County Resolution 2011-167, SCAT must make certain that rates are published and assessed in accordance with approved fares and charges. Management Action Plan: To comply with County Resolution 2016-167, SCAT is no longer selling discounted bulk passes. 13 | F o l l o w - u p o f S C A T B u s P a s s I n v e n t o r y a n d R e v e n u e D e c e m b e r 2 0 1 7