2018-01 Performance Audit Report: Cash Handling at County of Hawai'i's Mass Transit Agency

Home

Taxi Coupons, Paratransit Coupons, Bus Tickets & Passes collected at the Mass Transit Administrative Office We reviewed 605 receipts totaling $21,400 from December 2017 and found that all money that was receipted, was deposited. However, due to the following issues, we could not determine if all transactions were receipted and revenue was complete: • Numerous gaps in the taxi coupon and bus pass numbers were identified. Since the consecutiveness is not monitored, we could not determine where the missing coupons or passes may be located; they may have been issued in prior/post months, given to outside vendor or contractor, or lost/stolen. • Bus tickets are not pre -numbered. We therefore could not determine if the bus ticket revenue is complete and all transactions were receipted. • One instance where the Paratransit coupon numbers were not listed on the receipt. • Mass Transit does not identify the cash/check composition on their treasury receipt. Without this information, we could not verify the integrity of the deposit. There was an average of two days, and up to four days, between the date of the receipt and the date of the deposit. Of the 20 deposits reviewed, one deposit was made three working days after receipt and one deposit was made four working days after receipt. As mentioned above, the Department of Finance's policy requires deposits and treasury receipts to be made within two working days; best practices states that deposits should be made within 24 hours. Taxi Coupons, Bus Tickets & Passes collected at the Mo'oheau Bus Terminal We reviewed 439 receipts totaling $22,500 collected at the Mo'oheau Bus Terminal (MBT) from December 2017 and found that all money that was receipted, was deposited. However, due to the following issues, we could not determine if all transactions were receipted and revenue was complete: • Numerous gaps in the taxi coupon numbers were identified. Since the consecutiveness is not monitored, we could not determine where the missing taxi coupons may be located; they may have been issued in prior/post months, given to an outside vendor or contractor, or lost/stolen. • 41 instances totaling $9,100 where no written receipt was issued. If a customer does not want a receipt, MBT indicates "Cash/No Name" on the manual receipt. These receipts ranged from $30 to over $500. • Three receipt numbers were issued three times (triplicate) totaling $915 and one receipt number was issued two times (duplicate) totaling $60. • Two instances of missing receipts. Mass Transit Cash Handling Audit Results 117