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Improve Other Cash Handling Internal Controls and Procedures <br /> <br />Condition and Cause <br />Cash over/shorts and cash to check composition were not recorded on the Treasury receipt. <br /> <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 /> <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 /> <br />Agency Action <br />MTA recorded cash over/short and cash to check composition on the Treasury receipts. <br /> <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 /> <br />Status: Implemented <br /> <br /> <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 /> <br />Effect of the Condition <br />Consequently, not all monies MTA collected were deposited timely. <br /> <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 /> <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 /> <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 /> <br />Status: Implemented <br /> <br /> <br />Improve Other Cash Handling Internal Controls and Procedures 27 <br />