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

Open Conditions and Pending Corrective Action Two (2) of the four (4) conditions indentified in the original report remain open and continue to require management attention. 3. Retention of complete signed Enrollment Forms with third party agencies . Current Status, Follow-Up Audit dated June 2017: Policies and procedures to require that all pages of the signed Enrollment Forms be returned by third parties and retained intact have not been developed. Additionally, no corrective action was taken for the eight (8) third party Enrollment Forms with missing pages that were identified in the original audit. Original Audit Observation, Report dated September 2016: In order to become a distributor of Liberty Passes, third party agencies must sign an Enrollment Form, which states on the signature page that, “I agree to adhere to the terms of this Enrollment Form at all times when in custody of, or distributing Liberty Passes”. SCAT provided Enrollment Forms for nineteen (19) third party agencies, while the website indicates that there are eighteen (18) third party agencies currently authorized to distribute Liberty Passes. The Enrollment Form for the third party agency that was not listed on the website had a date of February 9, 2016 on the signature page. While the signature page was provided for all nineteen (19) Enrollment Forms, eight (8) of the Enrollment Forms were missing the pages that include the terms. SCAT management advised that these agencies did not return those pages and retained them for reference. Original Recommendations, Report dated September 2016: To document that third party agencies agreed to the terms contained within the Enrollment Form, SCAT should develop and implement policies and procedures to require that all pages of the signed Enrollment Forms be returned and retained intact. 5 | 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