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

7 | 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 Procedures for Pass Inventory have been developed and implemented as follows:  Physical Inventory will be conducted under dual control and reconciled monthly by Fiscal Manager.  An Inventory Log has been developed, requiring dual control signatures when removing or returning pass inventory, both documents are attached to the pass cabinet doors.  A spreadsheet has been created by SCAT’s IT Professional to track the addition and removal of pass inventory from the Cabinet. When passes are removed or added to inventory, an email is sent to IT professional to enter into spreadsheet which automatically updates pass inventory.  The Inventory Log and Spreadsheet will be reconciled monthly by the Fiscal Manager and IT Professional.