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

Contents Executive Summary 2 Summary and Overall Results 3 Open Conditions and Pending Corrective Action 5 Open/Partially Completed Conditions and Pending Corrective Action 9 Appendix A Original Audit Report dated September 2016 13 Audit Services David Beirau, CFE, CIG, CIGA Director of Internal Audit and Inspector General Auditors Debra Martin, CPA, CFE, CGMA, CIGA Manager of Audit Services William Bousman, CFE, CIGA Internal Auditor/Investigator Please address inquiries regarding this report to David Beirau, by e-mail at dbeirau@scgov.net or by telephone at (941) 861-5280. This and other reports prepared by the Office of the Inspector General are available at www.SarasotaClerk.com/Comptroller Services/Internal Audit. 1 | F o l l o w - u p o f S C A T L i b e r t y P a s s P r o g r a m D e c e m b e r 2 0 1 7