2022-03 Mass Transit Cash Handling Follow-up

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Conclusion We commend the Mass Transit Agency for their efforts to improve cash handling practices over share-ride, curb-to-curb, and non-fixed bus services for the County of Hawaii. To further strengthen internal controls over the cash handling process, we've identified some opportunities. MTA should continue to remediate remaining recommendations and address the following: Partially Implemented 1.1 Continue to order new buses with updated electronic fare boxes 2.1 Prioritize documentation and enforcement of their internal cash handling controls 3.6 Continue to enhance and maintain their video systems 4.1 Implement controls to further establish segregation of duties 5.2 Develop and implement ongoing management monitoring of processes 8.1 Continue to update procedures and ensure consistency 9.6 Continue to consistently track and reconcile ridership Not Implemented 5.1 Develop and implement management reconciliation for cash handling processes Fully Implemented We also commend Mass Transit Agency (MTA) for fully implementing 14 recommendations in areas such as: • Ensuring valuables received are deposited timely • Check endorsements are performed upon receipt • Valuables are locked in secure locations • MTA management develops and maintains analytical procedures and performs financial relationship analysis • MTA conducts surprise cash counts and follows up on any issues • All pre-numbered taxi coupons, licenses and receipts are tracked for consecutiveness and completeness • Contracts are appropriately tracked • MTA ensures staff are trained in all aspects of their primary and secondary assignments • MTA also ensures bus drivers receive ongoing training as changes occur • Management maintains public facing information, materials, and documentation, to ensure they are informed of any changes via their website, order forms and related documentation • Management ensures there are trained backups for staff who are out of the office • Account Clerks ensure that financial paperwork for the Treasury is appropriately completed and managed timely 4 Executive Summary