2022-03 Mass Transit Cash Handling Follow-up

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Chapter 2 Status of Recommendations Update the Bus Cash Handling System Condition and Cause MTA comingled monies from various fare boxes and did not reconcile fares and ridership counts to trip sheets to determine cash over/shorts. Effect of the Condition A break down in internal controls contributed to an ineffective cash handling system that did not properly track ridership. Recommendation 1.1 "We recommend Mass Transit management equip each County bus and van with an updated electronic fare box to collect passenger fares and track ridership." Agency Action • Confirmed vendor began tracking ridership in November 2021 until May 2022 • Ordered four new buses equip with electronic farebox, anticipated arrival April 2022 • Plan to install electronic fireboxes for Americans with Disabilities Act (ADA) accessible buses upon arrival • Plan to equip new fleet with electronic fireboxes by 2024 • Plan to decommission County buses and vans Audit Activity We reviewed ridership reports from January to May 2022, and one notice to proceed contract to purchase four ADA accessible buses equipped with electronic fireboxes. As of August 2022, no new buses were delivered. To meet this recommendation MTA will equip electronic fireboxes to collect passenger fares and track ridership. Status: Partially Implemented Recommendation 1.2 — Not Applicable "We further recommend Mass Transit pre-number bus tickets. As mentioned in recommendation 3.1 and 5.2 respectively, these tickets should be adequately secured and monitored for consecutiveness and completeness." Recommendation 1.3— Not Applicable "We further recommend Mass Transit remove or alter the perforated stub at the top of the bus ticket sheets to ensure passengers pay the full fare." Update the Bus Cash Handling System 9