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COM 0942.000 2020-2022
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COM 0942.000 2020-2022
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Last modified
9/8/2022 8:16:01 AM
Creation date
8/16/2022 10:41:13 AM
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Communications
Communications - Type
COM
Communications - Council Term
2020-2022
Communication
0942
Point
000
Author
Tyler J. Benner, County Auditor
Communications - Referred To
FC
Comments
FC: Close file - 9/6/22.
Document Relationships
AGE FC 2022/09/06 (2020-2022)
(Related)
Path:
\Council Records\Agendas\2020-2022\Finance Committee (FC)
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Improve Other Cash Handling Internal Controls and Procedures <br /> Condition and Cause <br /> Cash over/shorts and cash to check composition were not recorded on the Treasury receipt. <br /> Effect of the Condition <br /> Without recording cash over/short or cash to check composition, management cannot ensure the <br /> integrity of the deposit. <br /> Recommendation 10.1 <br /> "We recommend Mass Transit management required cash over/shorts and cash to check <br /> composition be consistently recognized on the Treasury receipts." <br /> Agency Action <br /> MTA recorded cash over/short and cash to check composition on the Treasury receipts. <br /> Audit Activity <br /> To verify status, we reviewed 18 Treasury receipts from March and April 2022, and found no cash <br /> over/shorts were reported during the review period. MTA followed and enforced cash to check <br /> composition on the Treasury receipts. <br /> • Verified that cash and checks were itemized on the Treasury receipt <br /> Status: Implemented <br /> Condition and Cause <br /> MTA policy limited taxi coupons to 15 coupons per week, per customer. In some instances, <br /> customers purchased 30 coupons in one week. MTA accepted payment for the entire 30 coupons <br /> but held the customer's money for one week to comply with their policy. <br /> Effect of the Condition <br /> Consequently, not all monies MTA collected were deposited timely. <br /> Recommendation 10.2 <br /> "We further recommend Mass Transit staff follow their policies regarding the selling of 15 coupons <br /> per week per customer or management should revise the policy to reflect actual practices." <br /> Agency Action <br /> MTA updated their Hawaii County Mass Transit Website on the Hele-On Fares tab and Hele-on <br /> Taxi Share Rides tab to inform the public that they are no longer restricted to 15 taxi coupons per <br /> week. <br /> Audit Activity <br /> To verify status, we reviewed the Share Ride Taxi Order Form and Hele-On Shared Ride Taxi <br /> Program webpage and found that MTA no longer has restrictions on the number of taxi coupons <br /> that can be purchased at any point in time. <br /> Status: Implemented <br /> Improve Other Cash Handling Internal Controls and Procedures 1 27 <br />
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