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

control partner has resulted in mail receipts not being deposited on a daily basis. This is not in compliance with Accounting Policies and Procedures, Chapter 9.2 Business Center Receipt, Balance, and Deposit of Cash , which requires daily deposits of cash and checks. Original Recommendation, Report dated September 2016: To ensure compliance with Accounting Policy and Procedures, processes should be modified to allow for daily processing of mail receipts. Additionally, checks should be endorsed when received. Management Action Plan: To comply with County Accounting Policies, dual control procedures were implemented and checks are deposited daily in accordance with SOP #213. 8 | 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