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

Original Audit Executive Summary issues and status As part of the Annual Audit Plan, the Clerk of Circuit Court and County Comptroller’s Internal Audit Department and Office of the Inspector General conducted a follow-up audit of Sarasota County Area Transit (SCAT) Bus Pass Inventory and Revenue. ¾ Follow-up audits have a scope limited to the observations reported on the original audit report and subsequent corrective actions taken by responsible management. ¾ Reviewed any policies and procedures updated since the original audit. ¾ Discussed with management the steps taken to address the original audit’s Opportunities for Improvement. ¾ Each area relating to an Opportunity for Improvement from the original audit was reviewed in order to ensure that they have been appropriately addressed. ¾ This report will conclude the follow-up process as it pertains to SCAT Bus Pass Inventory and Revenue. Open ¾ Lack of policies and procedures for third party agencies selling bus passes on consignment. ¾ Non-compliance with Accounting Policies and Procedures related to daily deposit of checks. ¾ Non-compliance with Accounting Policies and Procedures related to segregation of duties requirements. Open/Partially Completed ¾ Lack of policies and procedures for performing, reconciling, and tracking physical inventories of bus passes. ¾ Lack of policies and procedures for bus pass revenue reconciliations. ¾ Non-compliance with County Resolution related to the stated rate for the discounted 30-Day Express Passes. Closed ¾ Lack of policies and procedures for ordering and receiving bus pass inventory. 2 | 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