Table of Contents 1 31

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

Follow-Up Audit of Sarasota County Area Transit (SCAT) Bus Pass Inventory and Revenue, December 2017 1
Contents 2
Audit Services 2
Executive Summary 3
Original Audit Issues and Status 3
Summary and Overall Results 4
Background 4
Objectives 4
Overall Results 5
Open Conditions and Pending Corrective Actions 6
4. Policies and Procedures for Third Part Agencies Selling Bus Passes on Consignment 6
5. Mail Receipts 8
6. Processing Bus Pass Sales 10
Open / Partially Completed Conditions and Pending Corrective Action 11
1. Policies and Procedures for Performing, Reconciling, and Tracking Physical Inventories of Bus Passes 11
3. Policies and Procedures for Bus Pass Revenue Reconciliation 13
7. Compliance with County Resolution 2011-167 14
Closed Conditions and Follow-Up Results 15
2. Policies and Procedures for Ordering and Receiving Bus Pass Inventory 15
Appendix A: Original Audit of Sarasota County Area Transit (SCAT) Bus Pass Inventory and Revenue, September 2016 16
Audit of Sarasota County Area Transit Bus Pass Inventory and Revenue, September 2016 17
Contents 18
Audit Services 18
Executive Summary 19
Opportunities for Improvement 19
Background and Objectives 20
Background 20
Objectives, Scope and Methodology 21
Opportunities for Improvement 22
1. Policies and Procedures for performing, reconciling, and tracking physical inventories or bus passes 23
2. Policies and Procedures for ordering and receiving bus pass inventory 25
3. Policies and Procedures for bus pass revenue collectioin 26
4. Policies and Procedures for third party agencies selling bus passes on consignment 27
5. Mail receipts 29
6. Processing bus pass sales 30
7. Compliance with County Resolution 2011-167 31

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