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

3 | A u d i t 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 S e p t e m b e r 2 0 1 6 Background and objectives The Clerk of the Circuit Court and County Comptroller’s Internal Audit Department and Office of the Inspector General has completed an audit of Sarasota County Area Transit Pass Inventory and Revenue. The audit was planned and conducted in conformance with the International Standards for the Professional Practice of Internal Auditing (Standards) . Those standards require that we plan and perform the audit to obtain sufficient, appropriate evidence to provide a reasonable basis for our findings and conclusions based on our audit objectives. We believe the evidence obtained provides a reasonable basis for our findings and conclusions based on our audit objectives. The purpose of the audit was to:  Review internal controls for the handling and processing of ticket inventory to ensure proper safeguarding of county assets (bus passes), and  Review the process for collecting and recording pass revenue in order to ensure compliance with applicable policies and procedures. Background Sarasota County Area Transit (SCAT) is responsible for administering, providing, and maintaining the public transportation system in Sarasota County. As reported in the fiscal year 2015 County Comprehensive Annual Financial Report, SCAT maintains 24 fixed-line bus routes serviced by 64 buses, a para-transit service with 32 buses, and a commuter bus service with eight buses. SCAT offers several types of passes, with prices ranging from $1.25 to $85.00, as shown below: Fixed Routes Fare Purpose $1.25 Single Ride $1.50 Route 99 into Manatee County FREE Age 5 and under/80 and older Unlimited Ride Passes after First Use $50.00 30-Day Pass $20.00 7-Day Pass $4.00 Day Pass $60.00 30-Day Regional Pass Express Route Fares $2.50 Express One-Way $85.00 30-Day Express Pass Student Pass Fares $30.00 4-Month unlimited NOTE: Discounted Fares available for 65 and older and disabled