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appropriate evidence to provide a reasonable basis for our findings and conclusions based on <br />our audit objectives. We believe the evidence obtained provides a reasonable basis for our <br />findings and conclusions based on our audit objectives. Our conclusions on the effectiveness of <br />these controls are detailed within this report. <br />We thank the Mass Transit's staff for their assistance and cooperation during this audit. <br />Management generally agreed with the comments and recommendations in this report. Their <br />complete response to this audit can be found on page 29: Management Response. <br />Commendations & Noteworthy Events <br />In February 2018, the County hired a new Mass Transit Administrator who has been open and <br />receptive to our audit recommendations. We are also pleased to report that Mass Transit has <br />taken a proactive role in strengthening certain controls we identified as weaknesses during the <br />course of the audit. Additionally, we appreciate the cooperation exhibited by Mass Transit and <br />their willingness to implement many of our recommendations. For instance, Mass Transit has <br />asserted they now: <br />• Account for daily trip sheets and cash; <br />• Identify and report cash overages and shortages on treasury receipts; <br />• Improved safeguarding of assets (cash is only counted when two employees are <br />available and the room where cash is counted is secured); and <br />• Deposit cash timely. <br />We will follow up at the appropriate time to determine whether and to what extent all <br />recommendations have been implemented. <br />Mass Transit Cash Handling Audit Objective, Scope & Methodology 13 <br />