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

x One third party (County department) receives bus passes as requested and deposits receipts to the County bank account. No reconciliation of the deposited amounts to expected revenue is performed. x One third party, with multiple locations, is provided bus passes as requested. SCAT staff returns to the third party locations two or three months after the bus passes were provided and count what is left, compare to what was provided, and then bill accordingly. Original Recommendation, Report dated September 2016: To ensure consistent consignment practices, policies and procedures should be developed and implemented that include, but are not limited to, processes for: x Approving a third party for consignment of bus passes; x Documenting in writing the payment terms with each third party; x Documenting the chain of custody when bus passes are provided; x Recording and monitoring accounts receivable for each third party; and x Invoicing third parties. Management Action Plan: On September 27, 2017 SCAT informed Goodwill that SCAT will no longer consign SCAT bus passes in Goodwill stores effective immediately. Moving forward Goodwill will purchase passes through SCAT customer service departments at the downtown or Pinkney locations. HHS confirmed that passes are pre-paid and not on consignment. SCAT is no longer providing bus passes for sale on consignment to any of the five agencies. 6 | 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