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

Overall Results Based on the results of our follow-up audit procedures, SCAT has not addressed the previous concerns sufficiently and has not implemented appropriate corrective action on the conditions identified in the original audit report. Open Conditions and Pending Corrective Action* 3. Retention of complete signed Enrollment Forms with third party agencies 4. Duplicate Liberty Passes Open/Partially Completed Conditions and Pending Corrective Action* 1. Compliance by third party agencies 2. Compliance with reporting requirements per the Enrollment Form *The conditions above are categorized by the current status and are numbered to correlate with the original audit report’s Opportunities for Improvement. Although four Opportunities for Improvement remain open or open/partially completed, this concludes the follow-up audit process as it relates to the SCAT Liberty Pass Program. 4 | 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