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

8 | 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 2. Policies and Procedures for ordering and receiving bus pass inventory Observation The current process for determining when bus pass inventory needs ordered is to on occasion, visually observe what is left of each type of pass in the secured cabinet. There are no set order points based on historical usage. Since there are no guidelines for when to order bus pass inventory, SCAT could experience insufficient or inappropriate inventory levels. SCAT management advised that deliveries of ordered bus pass inventory may be received and signed for by any SCAT employee and that the deliveries are most frequently made to the maintenance department. This does not allow for proper control of inventory, especially inventory that is already encoded with value. Recommendation To ensure safeguarding of County assets, policies and procedures should be developed and implemented for ordering and receiving bus pass inventory. These policies and procedures should include but are not limited to, order points by inventory type, ordering process (who can place an order and who approves), and receiving processes (where delivery is to occur and who can sign for the delivery). Management Response SOP to be developed containing the following information:  Minimum inventory levels per pass type, based on sales history – to be determined.  Procurement and Contracts Coordinator will be responsible for ordering passes.  Fiscal Manager will approve pass orders.  Point of contact will be included in next Request for Quotes (RFQ): o First Contact: Procurement and Contracts Coordinator o Second Contact: Fiscal Manager  Pass Orders will only be delivered to our fiscal division and signed by fiscal staff. The expected date of implementation is October 1, 2016.