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8. Update and enforce policies and procedures <br />8.1 We recommend Mass Transit management establish, clarify, and enforce <br />internal controls in County policy and procedures to ensure consistency <br />throughout the department and with industry best practices including but not <br />limited to: <br />• Timely independent review and monitoring procedures <br />• Guidance and clarification on individual job duties to ensure adequate <br />segregation of duties exists <br />• Physical security procedures <br />• Timely deposit of receipts <br />• Endorsing checks immediately upon receipt <br />• Consecutiveness of pre -numbered receipts, paratransit coupons, taxi <br />coupons, bus passes, and bus tickets (once pre -numbered) <br />• Timely recognition of revenue <br />• Cash and check composition reconciliation <br />• Recording and reconciliation of cash over/shorts <br />• Fraud reporting guidance <br />These policies should provide enough detail to describe how the procedures are <br />intended to be performed, delineate authority and responsibility, and indicate <br />which employees are to perform which procedures. <br />9. Provide training <br />9.1 We recommend Mass Transit management provide ongoing cash handling and <br />internal controls training for all employees who handle revenue. <br />9.2 We further recommend Mass Transit provide ongoing training to bus drivers on <br />ridership count and cash collection procedures. <br />10. Improve other cash handling internal controls and procedures <br />10.1 We recommend Mass Transit management required cash over/shorts and cash <br />to check composition be consistently recognized on the treasury receipts. <br />10.2 We further recommend Mass Transit staff follow their policies regarding the <br />selling of 15 coupons per week per customer or management should revise the <br />policy to reflect actual practices. <br />Mass Transit Cash Handling Audit Recommendations 127 <br />