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

Summary and Overall Results Background The purpose of the September 2016 Audit of the Sarasota County Area Transit Liberty Pass Program was to determine if SCAT’s internal controls related to the distribution of Liberty Passes were operating effectively. The scope of the audit included the time period of October 1, 2014 through June 8, 2016. The original audit report concluded that: • Third parties were not ensuring that distributions were made to eligible citizens only; • Third parties were not consistently submitting the required distribution reports and the department did not have policies and procedures in place to review the data; • Signed agreements with third parties were not retained intact; and, • The department lacked processes to prevent and/or detect duplicate pass distribution. Objectives The objectives of this follow-up audit were to evaluate corrective actions taken by responsible management related to the opportunities for improvement reported on the Sarasota County Area Transit Liberty Pass Program audit report dated September 2016. This was achieved by providing independent, objective analysis as well as reasonable assurance that the previous concerns have been addressed and appropriate corrective measures implemented. The scope of the audit included the time period of October 1, 2016 through April 30, 2017. To meet the objectives of the follow-up audit, the following procedures were performed: • Performed inquiries of the SCAT management and staff. • Obtained an understanding of changes made to the Liberty Pass program since the original audit report date. • Reviewed the Participating Agency Enrollment Form (Enrollment Form) for 100% (eleven) of the third party agencies identified as selling Liberty Passes. • Tested compliance by third party agencies with the eligibility requirements for Liberty Pass distribution. • Analyzed data to test for customers that were sold duplicate Liberty Passes. 3 | 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