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

Original Audit Executive Summary issues and status 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 a follow-up audit of the Sarasota County Area Transit (SCAT) Liberty Pass Program.  Follow-up audits have a scope limited to the observations reported on the original audit report and subsequent corrective actions taken by responsible management.  Policies and procedures were reviewed for updates subsequent to the original audit.  Discussed with management the steps taken to address the original audit’s Opportunities for Improvement.  Each area relating to an Opportunity for Improvement from the original audit was reviewed in order to ensure that they have been appropriately addressed.  This report will conclude the follow-up process as it pertains to SCAT Liberty Pass Program. Open  Signed agreements with third parties not retained intact.  SCAT lacked processes to prevent and/or detect duplicate pass distribution (distribution of two passes to the same individual within the same month). Open/Partially Completed  Third parties not ensuring that Liberty Pass distributions are made to eligible citizens only.  Third parties not consistently submitting required distribution reports and SCAT lacked policies and procedures to review the data. 2 | 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