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Condition and Cause <br /> Surprise cash counts were not performed. <br /> Effect of the Condition <br /> Surprise cash counts is not addressed in MTA cash handling policies and procedures which <br /> increases their risk exposure. Surprise cash counts is an important part of the internal control <br /> system, it encourages honesty and discourages misappropriation. <br /> Recommendation 5.5 <br /> "We further recommend that the Mass Transit conduct surprise cash counts at all cash handling <br /> locations." <br /> Agency Action <br /> MTA updated their cash handling procedures to include surprise cash counts. <br /> Audit Activity <br /> To verify status, we reviewed results of managements surprise cash counts and found MTA was <br /> conducting surprise cash counts regularly. <br /> Status: Implemented <br /> 20 1 Implementing Monitoring and Oversight <br />