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Executive Summary <br /> Background <br /> The Office of the County Auditor has completed a follow-up engagement with the County of <br /> Hawai`i's Mass Transit Agency (MTA) Cash Handling. We initiated the audit, with the <br /> understanding cash receipts are an inherently high-risk process. The audit identified MTA cash <br /> handling process was inadequate and ineffective to ensure revenue is properly controlled and <br /> deposits are timely and accurate. Based on the conditions at the time, 30 recommendations were <br /> made. The purpose of this follow-up audit was to determine if MTA implemented the prior <br /> recommendations. <br /> Subsequently, in January 2022, the Hawaii County Council voted on Bill 105 to temporarily <br /> suspend fares for all mass transit fixed routes and paratransit services until December 31, 2025. <br /> Grant funds will cover operational costs during the temporary suspension period. The intent of <br /> the amendment is to remove barriers to riding public transit, boost and rebuild ridership, and keep <br /> frontline employees and riders safe and socially distanced from each other by eliminating the <br /> exchange of fares. <br /> Fare suspension does not apply toward County-contracted shared-ride services, curb-to-curb van <br /> services operated by the Department of Parks and Recreation, or non-fixed bus services provided <br /> in partnership with non-profit organizations. <br /> In this follow-up, we tested 22 of 30 recommendations to determine if MTA implemented our cash <br /> handling recommendations. We determined 14 recommendations were implemented, seven were <br /> partially implemented, and one was not implemented. Subsequently, because of fare suspension, <br /> eight of our original recommendations are no longer applicable. We found: <br /> Status of Recommendations Status <br /> Update the bus cash handling system <br /> 1.1 We recommended MTA equip County buses and vans with an updated Partially <br /> electronic fare box to collect passenger fares and track ridership. Implemented <br /> 1.2 We recommended MTA pre-number bus tickets. Not Applicable <br /> 1.3 We recommended MTA remove or alter the perforated stub at the stop Not Applicable <br /> of the bus ticket sheets to ensure passengers pay the full fare. <br /> Executive Summary 1 1 <br />