Follow-Up Audit of Sarasota County Area Transit (SCAT) Liberty Pass Program, December 2017

2 | A u d i t o f S C A T L i b e r t y P a s s P r o g r a m S e p t e m b e r 2 0 1 6 Opportunities for Executive Summary improvement 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 an independent audit of the Sarasota County Area Transit (SCAT) Liberty Pass Program.  Responsible management was interviewed and the Guiding Program Principles , provided to third party agencies that distribute Liberty Passes, were reviewed to gain an understanding of the intent of the program.  Compliance with the terms of the agreements by third party entities was evaluated.  Agreements with third party entities were reviewed for completeness.  Identified opportunities for improvement. Internal Control – Non-Compliance with Liberty Pass Program Guidelines  Liberty Passes distributed by third party agencies were not compliant with the eligibility requirements.  Third party agencies not consistently providing the required reports and the County not reviewing the data. . Internal Control – Lack of Policies and Procedures  Policies and Procedures should be developed and implemented related to: o retaining agreements with third party agencies in whole, and o detecting or preventing duplicate Liberty Pass distributions (distribution of two passes to the same individual within the same month).