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

5 | 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 Improvement and Management Responses The audit disclosed certain policies, procedures, and/or practices that could be improved. The audit was neither designed nor intended to be a detailed study of every relevant system, procedure, or transaction. As a result of the audit, observations and recommendations identified below are related to Standards :  (Standard 2120.A1) Risk exposures related to the organization’s operations, particularly achievement of strategic objectives and compliance with contracts, and  (Standard 2130.A1) Adequacy and effectiveness of controls, particularly effectiveness and efficiency of operations, achievement of strategic objectives, and compliance with contracts. The Opportunities for Improvement presented in this report may not be all-inclusive of areas where improvement may be needed. There were four (4) Opportunities for Improvement identified as a result of the audit: 1. Compliance by third party agencies 2. Compliance with reporting requirements per the Enrollment Form 3. Retention of complete signed Enrollment Forms with third party agencies 4. Duplicate Liberty Passes