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controlled and deposits are timely and accurate. (Table 1) As a result, errors and irregularities <br />may go undetected by employees performing their normal assigned duties. <br />iLA . <br />I <br />Results of our surprise cash count <br />While gaining an understanding of the Mass Transit cash handling system, we observed a large <br />amount of unsecured cash on the Baseyard's breakroom table. (Figure 5) In addition, the safe <br />used to store the daily bus fare cash was full. (Figure 4) We also identified several boxes of <br />included: <br />cash in the closet. Neither the safe nor the boxes of cash <br />had been counted consistently for several months. We <br />therefore decided to perform a surprise cash count from <br />January 19, 2018 through January 25, 2018. During this <br />period, we counted all cash in both the safe and the closet. <br />We also counted any new bus fare cash that came into the <br />Baseyard through January 23, 2018. While counting the <br />cash, we reconciled to the ridership based on the trip <br />sheets. <br />In total, we counted nearly $30,000 in 447 cash bags <br />(each fare box is emptied into a "cash bag" along with the <br />route's trip sheets). This included routes dating from July <br />10, 2017 through January 23, 2018, a span of 193 days. <br />Based on the ridership trip sheets completed by the bus <br />drivers, we calculated expected revenue to be $28,664. <br />This resulted in a net overage of $1,304. We observed <br />that only 8% of the bags balanced to the trip sheets (29% <br />were under and 63% were over). The largest calculated <br />cash bag overage ($199) was because no trip sheet was <br />included with the cash; the largest underage ($212) was <br />because no cash was included with the trip sheet. We <br />could not determine what happened to the cash from the <br />bag with the underage. <br />As partially mentioned above, some inconsistencies <br />• Numerous cash over/shorts compared to calculated expected revenue <br />• Cash bags with money but no trip sheets <br />• Cash bags with trip sheets but no money <br />• Cash bags with no bills, only coins <br />• Trip sheets were inaccurate and incomplete <br />Mass Transit Cash Handling <br />Audit Results 18 <br />