Coin Room Quarterly Reviews Results Summary (Period 10-1-17 to 9-30-18) 1-18-19MIAMI BEAC H INTERNAL AUDIT REPORT
City of Miami Beach, 1700 Convention Center Drive, Miami E ach, Florid 33139, www.miamibeachfl.gov
Office of Internal Audit
Tel: 305-673-7020
TO: Jimmy L. Morales, City Manager
VIA: Mark D. Coolidge, Intery Internal Au itor
FROM: Luis Medina, Auditor 1\-Vv1
DATE: January 18, 2019
AUDIT: Coin Room Quarterly Reviews Results Summary
PERIOD: October 1, 2017 — September 30, 2018 (2017/18 Fiscal Year)
The Office of Internal Audit (Internal Audit) conducted four (4) unannounced quarterly site visits
to the Parking Department's Coin Room on Thursday December 14, 2017; Friday March 30, 2018;
Wednesday June 27, 2018 and Friday September 14, 2018 during the 2017/18 fiscal year to
review their daily operations and selected implemented internal controls. The Coin Room, which
is comprised of two distinct areas, an employee cubicle area and the more restrictive Cash Room
where the collected monies are stored until being counted and transported to the bank, is located
on the first floor of the City Hall Parking Garage Facility located at 1755 Meridian Avenue.
Internal Audit's performed the following summarized procedures at each unannounced quarterly
site visit:
a. observe the Coin Room staff to determine if they are functioning in accordance with the
department's standard operating procedures;
b. review the internal controls implemented (security cameras, alarm codes, equipment
storage, segregation of duties, etc.) for any deficiencies;
C. evaluate the issuance and return of equipment (including monies collected) to/by Laz
Parking contractors;
d. assess the retrieval of monies by the City's armored vehicle transportation contractor; and
e. analyze the reports generated by Parking Department Administrative staff concerning the
collection and reporting process.
All noted results were timely forwarded to Parking Department management for their review and
any needed corrective action after each quarterly assessment was completed. A summary of the
findings identified during each assessment are provided in the following paragraphs:
Thursday December 14, 2017
Internal Audit's review of Coin Room security access controls maintained through the
Sonitrol System showed that the following eighteen (18) Parking Department employees'
identification cards were approved for access to the designated Coin Room areas:
a. Eight (8) employees' identification cards were only approved for access to the Coin
Room's cubicle area and not to the more secure Cash Room.
b. Ten (10) employees have access to both the cubicle area and the Cash Room of
which four (4) are involved in daily operations, two (2) are involved in the
supervision of Coin Room employees and reconciliations while the remaining four
(4) are senior management employees. The six (6) employees that are not directly
involved in operations possess unlimited individual access to the Coin Room's
cubicle area, Cash Room, and the key needed to open the doors in accordance
with the segregation of duties accounting principle. It is recommended that this
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INTERNAL AUDIT REPORT
COIN ROOM QUARTERLY REVIEWS RESULTS SUMMARY
January 18, 2019
practice be changed as cash should be stored in a dual -controlled facility that
restricts individual access. Going forward, access should be revised as
employees' duties or positions change.
In addition, testing identified the following other shortcomings:
a. Unused items present include hauling equipment, damaged multi -space meter
cash and coin canisters, and a large key storage case where only 4 of 96 key
storage compartments were utilized. The Parking Department should consider
disposing of these items by selling them to other cities, scrapping them, etc. Going
forward, the Coin Room should not be used to store unneeded or broken
equipment which could also provide hiding places for misappropriated monies.
b. Upon collecting monies from multi -space parking meters, Laz Parking personnel
print a tape of the monies received from each and attach it to the corresponding
collection canister. Coin Room staff will then manually record the amounts listed
if they differ from the actual amounts counted on the tape. All amounts are
subsequently entered into a spreadsheet while these tapes are organized by date
and placed into a box for an Office Associate IV (OAIV), independent of the
counting process, to reconcile the two amounts and record any calculated
variances. The stated procedure is for the OAIV to email the Parking Operations
Manager and selected other administrative personnel when the collection variance
exceeds the 5.00% threshold set by Parking Department management so that a
technician can be assigned to check the meter and make any necessary repairs
and/or to reset the meter.
Upon request, the Parking Department Administration furnished reports containing
all differences noted amongst the meter revenues collected and reported that
exceeded the 5.00% threshold between September 21, 2017 (the date of the
previous Coin Room review performed) and December 13, 2017. From this data,
the following summary was prepared:
Sept. 21 -
Oct. 1 -
Nov. 1 —
Dec. 1 —
Se t. 30
Oct.31
Nov. 30
Dec. 13
Total
Total # of meters
492
17493
17289
606
3,880
collected per month
Number of meters
exceeding the 5.00%
33
85
53
23
194
collection variance
Total percentage
exceeding the 5.00%
6.71 %
5.69%
4.11 %
3.80%
5.00%
collection variance
Net dollar
overages/(shortages) for
$459.80
$670.19
$513.46
$617.50
$2,260.95
those exceeding 5.00%
collection variance
The calculated 5.00% total percentage and the $2,260.95 net dollar overage
represents a significant improvement from the comparable numbers listed below
originating from our prior review covering July 1, 2017 through September 20,
2017.
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INTERNAL AUDIT REPORT
COIN ROOM QUARTERLY REVIEWS RESULTS SUMMARY
January 18, 2019
07/01 /17 -
08/01 /17 -
09/01 /17 -
07/31/17
08/31 /17
09/20/17
Total
Total # of meters collected per
1,347
11787
553
39687
month
Number of meters exceeding
484
347
34
865
5% collection variance
Total percentage exceeding 5%
35.93%
19.42%
6.15%
23.46%
collection variance
Net dollar overages/(shortages)
for those exceeding 5%
$107,780.72
$38,490.39
$19392.57
$147,663.68
collection variance
However, the continuous existence of differences, whether overages or shortages,
demonstrates the multi -space parking meters' apparent unreliability in providing
accurate collection amounts which places more importance on the compensating
controls to help detect any misappropriation of monies. Additionally, this internal
control weakness is exacerbated when investigative attempts by Parking
Department personnel typically result only in a reset of the meters. As a result,
testing was then performed on all 862 unique meter numbers that were collected
from at least once between April 3, 2017 and December 13, 2017 whereby the
following summary results were found:
Total population of unique meter numbers
862
Total meters collected 04/03/2017-12/13/2017
10,607
Total meters with 5% or greater difference
1,357
Total percentage of meters with 5% or greater difference
12.79%
Total meters with any difference
21801
Total percentage of meters with any difference
26.41 %
Total revenue counted by Coin Room staff
$3,463,932.00
Total revenue reported by meters
$3,303,052.95
Total consolidated over! short for all meters
$1609879.05
As shown in the table above, the sum of all differences reported from the 10,607
meters collected resulted in a $160,879.05 cumulative overage during the tested
period. However, Internal Audit recognized that cumulative overages that occurred
during the period July 1, 2017 through September 20, 2017 in the amount of
$147,663.68 made up the bulk of the $160,879.05 cumulative overage. When
questioned, Parking Department Administrative personnel advised that
$147,663.68 of this overage was caused by a meter software update that was
required to accept MasterCard's expansion to 2-series Bank Identification
Numbers (BINs). The required meter software update, once installed, erased
meter collection data thereby causing overages to appear when the Coin Room's
revenue collection counts were compared to meter collection reports. Internal
Audit had no known means to verify the accuracy of these statements but does
agree that the amount of the differences decreased significantly after this update
was implemented.
Exhibit 1.1 located on pages 7 through 13 of this audit report provides the
cumulative differences for each of the 862 unique multi -space meters in the
population. In summary, it shows that 830 meters had overages of $163,276.27,
18 meters contained no differences and 14 meters reported shortages totaling
($2,397.22). Individual cumulative per meter differences ranged from an overage
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INTERNAL AUDIT REPORT
COIN ROOM QUARTERLY REVIEWS RESULTS SUMMARY
January 18, 2019
of $1,371.80 for meter number WA15E03 to a shortage of ($1,062.66) for meter
number P049001.
Additionally, Internal Audit calculated the total revenue collection variance
percentage by the dividing the total cumulative overage by the total revenue
reported by the meters which resulted in a 4.87% total revenue collection variance
for the tested period. (see below)
Total revenue counted by Coin Room staff a
$39463,932.00
Total revenue reported by meters b
$3,303,052.95
Total consolidated oved(short) for all meters a - b
$160,879.05
Total revenue collection variance percentage ((a - b)/b)
4.87%
Going forward, it is recommended that the Parking Department conduct a historical
variance analysis on any identified meters with differences exceeding 5.00% to
help identify possible trends. Lastly, Parking Department Administrative personnel
should contact T2 Systems Canada Inc. (the multi -space parking meter
manufacturer) to help determine the root cause of these differences and how to
increase the accuracy of the meters' reported collection figures.
2. Friday March 30, 2018
The Parking Department's Coin Room standard operating procedures were analyzed
whereby the following deficiencies were identified:
1. Cash handling controls, defining whether cash counts are to be counted in a dual
or single custody environment, have not been established.
2. Procedures outlining the scanning of Coin Room equipment for inventory
management have not been established.
Three (3) independent physical currency counts were observed by Internal Audit. Two (2)
Revenue Processors performed cash counts independently, while one (1) Revenue
Processor counted the coins alone. This is not a recommended practice as Internal Audit
continues to advocate that Parking Department management implement dual control
procedures in the Coin Room's operations to help mitigate the City's exposure to risk of
financial loss. Additionally, Parking Department management should update their
standard operating procedures so that they can be promptly disbursed to staff to help
ensure that their terms are followed.
3. Wednesday June 27, 2018
An updated Sonitrol System report was reviewed which showed that the only material
change from the first quarter's analysis was that a Parking Department administrative
employee had retired in the interim and her access was not given to another individual.
Once again, three (3) independent currency counts were observed which found that two
(2) Revenue Processors performed cash counts independently of each other while the
other Revenue Processor counted the coins alone. This practice of independent currency
and/or coin counts is not a sound practice and should be immediately discontinued.
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INTERNAL AUDIT REPORT
COIN ROOM QUARTERLY REVIEWS RESULTS SUMMARY
January 18, 2419
Lastly, Internal Audit heard the main entrance/exit door to the Coin Room's cubicle area
close and observed that all Coin Room personnel were present in the Cash Room. When
questioned, Parking Department Administrative personnel provided a Sonitrol Report
access of all Coin Room door entry activity for June 27th. This report's activity included
entry into the Coin Room's main entrance/exit door, the Cash Room door, and the rear
cubicle area door. An analysis of the provided report showed entry scans by Coin Room
personnel to the Cash Room at 6:41am, when Internal Audit staff entered the Cash Room
and at 6:43am when Coin Room personnel re-entered the Cash Room. The next entry
scan that appears on the report occurred at 6:57am and shows a re-entry to the cubicle
area through the rear door.
Consequently, Coin Room security camera footage was reviewed to find that one (1) Laz
Parking employee assigned to collect the meters, was left unattended at 6:43am in the
Coin Room's cubicle area after he requested to use the restroom. The restroom typically
used by Coin Room staff and by the Laz Parking employee is located outside of the cubicle
area's rear door in a small foyer that is accessible to the adjacent Customer Service
Division's customer lobby. Re-entry into the Coin Room's cubicle area from the rear door
requires a City employee identification card with approved access. However, the Laz
Parking employee did not possess a City employee identification with access yet re-
entered the Coin Room's cubicle area two (2) minutes later while all four (4) Coin Room
personnel were inside the counting area and exited the Coin Room's main entrance/exit
door.
The report's scan activity shows that the Laz Parking employee did not have a City
identification card with access as all scans were made by authorized Coin Room
personnel and Parking Administrative employees. In addition, it could not be determined
how the contractor employee re-entered the cubicle area as the Coin Room's archived
security camera footage was viewable in two (2) second increments of time and the
contractor employee appears to emerge from the rear door suddenly. Therefore, it was
assumed that the Laz Parking employee propped the door open in some manner which
should be immediately stopped and discussed with their management.
It is recommended that all non -Coin Room personnel be continuously accompanied when
inside. City personnel should ensure that the Coin Room's main, cubicle, and rear doors
are always secured. Lastly, the Parking Department should consider upgrading or
replacing the Coin Room's security camera system as security camera footage playback
occurs in two (2) second increments and the June 27th archived footage of the Coin Room
cubicle area's rear door was deleted after sixty (60) days due to system file storage
limitations.
4. Friday September 14, 2018
Testing confirmed that neither the Sonitrol System report nor the Coin Room's standard
operating procedures had not been updated yet. Furthermore, three (3) independent
currency counts were observed whereby two (2) Revenue Processors performed cash
counts independently, while one (1) Revenue Processor counted the coins
alone. Additionally, each of the independent currency counts was followed by monies
being sealed in deposit bags and deposit slips completed by each Revenue Processor
without a secondary party's verification.
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INTERNAL AUDIT REPORT
COIN ROOM QUARTERLY REVIEWS RESULTS SUMMARY
January 18, 2019
These cash handling practices do not satisfy the segregation of duties principle as the
tasks performed do not minimize one's opportunity to misappropriate funds and avoid
detection. Cash handling duties can be divided into four stages: receiving, depositing,
recording, and reconciling. Ideally, all four stages would be performed by different
individuals. Deposit slips should be signed and dated by both revenue processors
involved in the physical count to evidence their review and approval of the amounts
reported and to increase accountability. Cash should be handled in a dual custody
environment and no one person should have control over two or more steps in the process.
Corrective Actions Taken by the Parking Department
• Sonitrol — access control
Access had been granted to management staff in the event of an emergency. Current
access to Coin Room or cash room is now as follows for a total of 8 employees:
2 employees that are involved in the daily operation;
1 employee that assists with other duties
3 employees that perform back-up duties; and
2 management staff
• Unused items
Unused items and cabinets have been eliminated from the Coin Room storage area.
• Varia noes
In order to avoid the differences noted in the report related to the re -set when performing
maintenance on the units, a collection crew would have to follow the technicians to collect
each unit before the re -set is done. Unfortunately, this would not be operationally practical
since many times the need for re -set is determined after troubleshooting the equipment in
the field.
The Parking Department opines that the equipment is accurate for the most part especially
considering all the exterior elements that are involved. The overall differences are
immaterial especially as a percentage of the total processed and are well within industry
standards.
• Dual control procedure
During the budget process for FY19, the Coin Room staff was reduced from 4 to 2
employees due to the significant decrease in cash as the payment method for parking.
The minimum of 2 employees in the Coin Room has been a standard procedure for many
years. As recommended we have revised procedures so that both employees perform all
counting duties inside the Coin Room in tandem. Since we only have 2 employees, both
will be required to perform all the counting duties.
• Scanning of equipment written procedure
This procedure has now been tested, finalized and incorporated in the Coin Room
Standard Operating Procedure.
• Securing entrance and exit of coin room cubicle area
The instance referenced in this report was addressed with the collection contractor.
Additionally, Coin Room personnel now accompany all non -Coin Room personnel until
they leave the office ensuring that all doors are properly locked.
Page 6 of 14
INTERNAL AUDIT REPORT
COIN ROOM QUARTERLY REVIEWS RESULTS SUMMARY
January 18, 2019
cc: Monica Beltran, Assistant Parking Director
Laura Franco-Rubines, Assistant Parking Director
Rocio Alba, Administrative Services Manager
F:\OBPI\$AUD\INTERNAL AUDIT FILES\DOC17-18\REPORTS - FINAL\Coin Room Reviews Annual Summary FY 2017-18.docx
Page 7 of 14
INTERNAL AUDIT REPORT
COIN ROOM QUARTERLY REVIEWS RESULTS SUMMARY
January 18, 2019
Exhibit 1.1: Cumulative Sum of All Differences for All Meters Collected between 04/03/17 and 12/13/17
1.1. A. Meters Reporting Cumulative Overages
WA15E03
$ 11371.80
0902N01
$ 481.75
CL05E01
$ 417.80
P001005
$ 934.10
CL14E03
$ 479.30
3701 NO
$ 416.76
OD09E01
$ 816.35
P024002
$ 478.26
1611 N01
$ 415.90
OD08E01
$ 744.73
OD14E05
$ 475.61
1201 N01
$ 414.86
P081001
$ 736.81
OD14W06
$ 474.55
P087002
$ 414.63
P002002
$ 725.77
P071009
$ 468.80
AL14W02
$ 414.16
WA14E03
$ 700.30
P092004
$ 465.24
P026001
$ 412.96
CL42W02
$ 627.00
OD06E01
$ 463.55
P072002
$ 410.71
OD07E03
$ 619.00
1302N01
$ 462.50
LR02S02
$ 410.00
CL14EO1
$ 613.35
1801 NO3
$ 461.86
P049004
$ 408.84
1402SO2
$ 613.10
1701 S02
$ 461.75
PT25W02
$ 408.25
OD05E01
$ 612.06
P072004
$ 459.50
1105SO2
$ 406.95
OT74W02
$ 610.25
0500N01
$ 459.37
LX16W02
$ 404.70
SPOOS02
$ 595.91
MB21 W04
$ 459.02
PT24W02
$ 404.65
P013001
$ 590.61
WA16E05
$ 458.62
OD13E03
$ 397.55
CL12W04
$ 590.01
IC43E01
$ 458.30
P071004
$ 397.11
P063001
$ 582.81
OD11 E01
$ 452.40
0902SO2
$ 396.95
AL16W06
$ 578.78
ES02N01
$ 449.55
CL74E01
$ 395.26
OT73E03
$ 577.42
OD14E03
$ 449.02
P027003
$ 393.76
P092006
$ 576.56
P001004
$ 447.20
CL81 E01
$ 393.25
WA12E01
$ 575.17
1205SO2
$ 445.45
CL73W02
$ 391.51
3802SO2
$ 565.25
P019002
$ 445.20
CL02W04
$ 389.70
7202N01
$ 560.30
4302SO2
$ 444.80
CM08NO3
$ 389.65
WA07W02
$ 550.15
WA12W02
$ 442.10
ODOOE01
$ 389.45
ES02S02
$ 544.25
P055001
$ 441.26
7101 N01
$ 388.25
4202N01
$ 544.25
WA15E01
$ 440.76
HR69W04
$ 387.90
1301 S02
$ 541.20
P015001
$ 439.40
0701 N01
$ 386.35
CL13W04
$ 530.85
7501 S02
$ 439.36
AL16W02
$ 384.55
P029001
$ 529.92
CL11 E01
$ 438.30
P092001
$ 384.23
OD12E03
$ 528.10
P086002
$ 436.13
P023002
$ 383.97
P071011
$ 525.35
P071002
$ 434.16
CM08SO4
$ 382.60
OD07E01
$ 519.91
1512N01
$ 433.95
CL06E01
$ 381.90
CL10E01
$ 519.55
3801 N01
$ 433.65
1611 S02
$ 381.85
CL13E03
$ 515.60
P071001
$ 430.60
P026004
$ 380.81
EU04E01
$ 512.20
CL43W02
$ 428.35
3901 N01
$ 380.30
CL10W02
$ 512.15
P059001
$ 426.54
OD12E01
$ 379.82
EU16E01
$ 507.36
M116E03
$ 425.20
AL15E03
$ 378.15
0602N01
$ 507.15
OD08E03
$ 424.80
CL14W04
$ 377.27
7301 N01
$ 502.25
MR16E03
$ 424.12
4101 N01
$ 376.81
1202SO2
$ 500.55
CL02W02
$ 423.65
7501 SO4
$ 373.45
P057001
$ 499.85
AL16E05
$ 423.51
AL16W04
$ 372.95
MB21 W02
$ 499.61
CL66W04
$ 421.60
1504SO4
$ 372.81
OD11 E03
$ 493.96
CL07W02
$ 421.36
CL09E01
$ 372.55
WA01 E01
$ 491.70
WA05W02
$ 419.50
WA06E01
$ 369.15
OT73EO1
$ 490.75
JM16W02
$ 419.20
MR18E03
$ 368.37
P059002
$ 487.62
1202N01
$ 418.76
CM08S02
$ 368.06
4101 S02
$ 485.80
WA16W02
$ 418.01
3501 S02
$ 366.90
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INTERNAL AUDIT REPORT
COIN ROOM QUARTERLY REVIEWS RESULTS SUMMARY
January 18, 2019
3902N01
$ 366.60
OD06W04
$ 315.70
OT74E01
$ 268.42
M116E05
$ 366.10
JF16W04
$ 314.10
CL68W04
$ 267.41
P049007
$ 365.67
P061002
$ 312.92
7401 N01
$ 267.01
P083002
$ 365.50
8102SO2
$ 311.70
2302N01
$ 264.35
WA13E01
$ 363.28
1701 N01
$ 309.70
2203N01
$ 262.40
0802SO2
$ 363.00
WA10W02
$ 309.17
PU 17W04
$ 262.30
P084002
$ 361.63
CL01 W02
$ 308.75
CL12W02
$ 262.00
P082001
$ 360.95
EU05W02
$ 308.45
PA16W02
$ 261.85
LB23E01
$ 360.31
JM16E01
$ 307.40
1001 S02
$ 261.10
P048001
$ 357.15
WA14W04
$ 306.16
1803SO2
$ 261.02
P092005
$ 356.80
CL84E01
$ 305.70
0801 N01
$ 260.96
CL11 W02
$ 356.25
CL03E01
$ 305.65
7302NO3
$ 260.80
3101 N01
$ 354.10
PA07E01
$ 305.65
1401 S02
$ 259.35
MA12N01
$ 349.35
P001002
$ 305.21
P060003
$ 258.25
P018002
$ 347.57
7110N01
$ 304.30
JF04W02
$ 257.45
LR12N01
$ 344.80
OD06W02
$ 304.22
SP01 N01
$ 257.10
P029003
$ 343.80
P057002
$ 302.85
P080002
$ 256.44
P049006
$ 342.95
AL16E03
$ 300.70
0701 S02
$ 256.16
P106002
$ 342.59
0702N01
$ 300.60
CL80W02
$ 255.75
4202502
$ 342.30
3601 S02
$ 298.65
2601 N01
$ 255.20
4001 N01
$ 341.85
1101 N01
$ 298.25
P060002
$ 254.65
DX16W04
$ 340.41
M 116W08
$ 296.96
WA06E03
$ 254.60
WA13W02
$ 337.56
P024003
$ 296.06
MB21 E01
$ 253.96
1701 SO4
$ 336.12
WA15W04
$ 295.10
WA15W02
$ 252.80
6502S02
$ 336.10
LR13SO4
$ 293.05
BR19W02
$ 252.70
PA16E03
$ 336.01
1802SO2
$ 292.65
WAOOE03
$ 251.60
P011001
$ 335.95
P060001
$ 291.66
CL08E01
$ 250.90
P081002
$ 335.65
7102SO2
$ 291.20
P084001
$ 250.70
P109001
$ 334.60
4301 S02
$ 290.75
CL04E01
$ 250.60
P029002
$ 334.01
4002N01
$ 289.02
4001 S02
$ 249.75
4201 S02
$ 332.91
P051001
$ 288.87
CL83E01
$ 249.50
0400N01
$ 332.90
P016001
$ 287.87
AL15E01
$ 248.35
P112001
$ 332.55
2201 S02
$ 287.43
P052001
$ 248.28
2202N01
$ 330.24
1504N01
$ 285.80
WA09E01
$ 246.07
CL66W02
$ 328.25
P058002
$ 284.35
SH39E01
$ 244.30
P071007
$ 328.16
PU19E03
$ 283.45
1801 SO4
$ 244.25
7302SO2
$ 327.70
P083001
$ 283.42
P106004
$ 244.18
P071005
$ 326.20
WA16W04
$ 283.30
JF16E07
$ 244.15
3102SO2
$ 324.75
MB21 E03
$ 282.70
WA16E01
$ 243.72
DX16E01
$ 324.40
2101 N01
$ 282.43
CL12E01
$ 241.92
WA08W02
$ 322.95
WA11 E01
$ 281.06
1604N01
$ 241.66
CLOOW02
$ 322.40
3202N01
$ 280.20
WASPE01
$ 240.85
OD13W02
$ 322.16
1204N01
$ 277.50
LB19E01
$ 240.06
P013002
$ 321.51
G007001
$ 274.96
LN07N01
$ 238.10
2401 NO3
$ 321.15
TR40W04
$ 273.56
1501 S02
$ 237.10
LB23W02
$ 319.36
MR18E01
$ 272.25
CL28E01
$ 236.55
WA14E01
$ 315.70
2001 N01
$ 271.45
HR69W02
$ 235.55
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INTERNAL AUDIT REPORT
COIN ROOM QUARTERLY REVIEWS RESULTS SUMMARY
January 18, 2019
CL67W06
$ 235.50
CL73E01
$ 209.80
P055003
$ 184.78
IC38E01
$ 235.15
CM08N01
$ 209.55
AL14E03
$ 184.25
0400SO2
$ 234.30
1001 N01
$ 209.07
WA09W02
$ 183.86
MR47W02
$ 233.65
7203N01
$ 208.85
0402SO2
$ 183.45
LX16E03
$ 233.00
WA02E01
$ 208.20
P093001
$ 182.80
14CTS02
$ 231.55
CL13E01
$ 206.95
AL08W02
$ 181.95
MR16W02
$ 231.15
OD01 W02
$ 206.90
0201 S02
$ 181.85
LB22E01
$ 231.10
SH40W02
$ 205.95
2702SO2
$ 180.11
MR16W08
$ 230.75
OT73W02
$ 205.40
PU17E01
$ 179.25
P072005
$ 230.65
AL11 E01
$ 204.92
P002001
$ 178.37
7402SO2
$ 230.00
BR19W04
$ 204.20
P033001
$ 178.11
P016002
$ 228.91
0301 S02
$ 204.10
0107SO2
$ 178.00
P111002
$ 228.41
2401 N01
$ 203.80
1602SO2
$ 177.97
MR16E07
$ 227.41
SP02S02
$ 203.20
P001001
$ 177.01
P091003
$ 225.46
2701 S02
$ 202.65
CL71 W02
$ 176.15
P001003
$ 225.42
1501 N01
$ 202.15
SPOONO3
$ 174.50
IC37E01
$ 225.19
2204N01
$ 201.36
0101 S02
$ 173.90
1002SO2
$ 225.11
1801 N01
$ 199.66
P011002
$ 173.40
1404SO2
$ 224.27
OD04W04
$ 199.25
CL81 W02
$ 172.01
2201 N01
$ 224.23
WA10E01
$ 199.05
PU18E01
$ 171.25
P071006
$ 223.51
JF16E03
$ 198.81
7302N01
$ 170.95
4204SO2
$ 223.37
1511 N01
$ 198.46
P025003
$ 169.90
2303SO2
$ 221.95
CL04WO2
$ 197.95
3802N01
$ 169.85
P081004
$ 221.91
1002N01
$ 197.90
8402N01
$ 169.50
4204SO4
$ 221.31
CLOOE03
$ 197.15
1801 S02
$ 169.44
1302SO2
$ 220.95
2202SO2
$ 196.35
M R17W04
$ 169.20
M116E01
$ 220.60
P021001
$ 195.86
EU16W02
$ 168.25
0702SO2
$ 219.50
1802N01
$ 195.48
CL13W02
$ 168.21
LR02N01
$ 218.51
CL85W02
$ 195.00
CL26E01
$ 167.46
1612SO2
$ 218.35
MR05E01
$ 194.65
AL16E01
$ 167.05
LB22W02
$ 216.81
PT25W04
$ 191.85
8502N01
$ 167.00
7502N01
$ 216.60
1412N01
$ 191.35
P055002
$ 165.55
AL16W08
$ 215.85
LB20E01
$ 190.36
OT74W04
$ 165.41
C L84W 02
$ 215.45
WA04W 02
$ 190.15
P02 7005
$ 163.60
MR17W02
$ 214.35
1402N01
$ 189.10
OD06E03
$ 163.52
WE18W02
$ 214.16
P025001
$ 189.05
WA08E01
$ 161.15
CL02E01
$ 213.50
0901 N01
$ 188.90
7402N01
$ 160.55
LR12NO3
$ 212.81
IC60E01
$ 188.70
CL86W02
$ 160.35
P003001
$ 211.95
3702SO2
$ 188.70
3002N01
$ 160.30
3002SO2
$ 211.91
4003SO2
$ 188.65
8502SO2
$ 160.00
MA12S02
$ 211.70
1814N01
$ 187.30
4302N01
$ 159.80
BR19E01
$ 211.70
3502N01
$ 187.15
SD19W02
$ 159.71
P046001
$ 211.40
P108001
$ 187.00
P092003
$ 159.65
P002003
$ 210.71
P024001
$ 186.91
4109N01
$ 159.26
WA04E01
$ 210.70
P081003
$ 186.71
2902SO4
$ 158.20
RP41 W04
$ 210.55
1102SO2
$ 186.35
P090002
$ 157.35
P026003
$ 209.82
BR18E01
$ 185.95
7502SO2
$ 156.70
Page 10 of 14
INTERNAL AUDIT REPORT
COIN ROOM QUARTERLY REVIEWS RESULTS SUMMARY
January 18, 2019
2302SO2
$ 155.95
LR01 S02
$ 131.75
PA16E01
$ 107.05
H R71 E03
$ 155.70
AL 10 E01
$ 130.75
M 116W06
$ 106.85
WE18E01
$ 154.55
WA03W02
$ 130.70
WA02W02
$ 106.85
RV71 W02
$ 154.35
P025004
$ 130.57
SPOON01
$ 106.47
8702SO2
$ 153.75
SH40E01
$ 130.25
AL01 E01
$ 106.10
CL24W02
$ 153.70
WA06W02
$ 130.15
2902SO2
$ 105.86
AL10W02
$ 153.25
CL77W02
$ 130.15
WA01 W02
$ 105.55
CL09W02
$ 152.90
LX04W02
$ 129.70
3602N01
$ 105.10
CL69W02
$ 152.65
1412SO2
$ 129.05
8102N01
$ 104.35
7102N01
$ 152.55
LX04E01
$ 127.55
P018001
$ 104.07
7111 N05
$ 151.95
4105NO3
$ 127.55
P092002
$ 102.62
3501 N01
$ 151.45
P046002
$ 126.96
ND11 SO4
$ 102.60
P107002
$ 151.25
P080001
$ 126.45
OD03W02
$ 102.56
8702NO1
$ 149.75
P027006
$ 126.45
CL80E01
$ 101.21
4002SO2
$ 149.15
P004001
$ 124.96
IC39E01
$ 100.60
WE19E01
$ 148.80
0202N01
$ 124.05
1112SO2
$ 99.35
PU17W02
$ 147.86
PK22W02
$ 123.95
P026002
$ 98.80
CL01 E01
$ 147.80
P091001
$ 123.74
CL07E01
$ 98.60
P049005
$ 146.97
CLO8W02
$ 121.90
7109SO2
$ 98.51
WE17E01
$ 146.95
HR69E03
$ 121.35
PK21 E03
$ 98.20
P071008
$ 146.95
2702NO3
$ 120.25
WAOOW02
$ 98.10
3302N01
$ 146.55
P085002
$ 120.20
CL83W02
$ 97.75
0201 N01
$ 146.35
AL11 W02
$ 120.01
0901 S02
$ 97.75
7107N01
$ 145.45
CL44E01
$ 119.80
6702N01
$ 96.80
7602N01
$ 145.05
P090001
$ 119.40
4104SO2
$ 96.45
0101 N01
$ 145.00
M R04 E01
$ 118.90
M 105W 02
$ 96.20
WA05E01
$ 144.46
1304SO2
$ 118.75
4104NO3
$ 96.15
P027004
$ 144.26
P071003
$ 118.10
1005NO1
$ 96.06
LX16W04
$ 144.11
P063002
$ 118.05
P110001
$ 95.35
P004002
$ 143.70
P085001
$ 116.81
P087001
$ 95.00
P091002
$ 143.30
MR16E05
$ 116.25
P061003
$ 94.95
AL09E01
$ 143.00
HR71 W02
$ 115.83
4105N01
$ 93.95
3302502
$ 142.45
3002NO3
$ 115.75
CL78E01
$ 93.25
DX14W02
$ 140.75
OD13E01
$ 114.50
0408N01
$ 92.75
3001 N01
$ 140.63
P001006
$ 114.36
7112N01
$ 92.70
IC29E01
$ 139.85
4203SO2
$ 114.05
P089001
$ 92.01
LR01N01
$ 139.12
1401 N01
$ 114.00
LX16E01
$ 91.90
CL74W02
$ 138.67
2001 S02
$ 113.91
P071010
$ 91.00
M105EO1
$ 138.60
PK22E01
$ 113.50
WA03E01
$ 90.45
P106005
$ 138.46
87TRS02
$ 113.45
0102SO2
$ 90.40
LX16E05
$ 137.58
M104W02
$ 113.26
P024005
$ 90.07
3502SO2
$ 135.76
ND11 S02
$ 112.05
IC36E01
$ 90.05
AL07W02
$ 135.60
0402N01
$ 110.66
0608N01
$ 89.75
1301 N01
$ 135.00
3402SO2
$ 110.35
15TRN01
$ 89.05
P062002
$ 134.51
CL79E01
$ 108.05
DX16E03
$ 88.61
1803N01
$ 133.98
0601 S02
$ 107.65
JF16E01
$ 88.45
1604SO2
$ 133.40
P022001
$ 107.11
PK21 E01
$ 87.75
Page 11 of 14
INTERNAL AUDIT REPORT
COIN ROOM QUARTERLY REVIEWS RESULTS SUMMARY
January 18, 2019
P020001
$ 87.56
OD02W02
$ 67.10
PAO8EO1
$ 46.66
LR13SO2
$ 87.50
AL39E01
$ 67.01
WE18W04
$ 46.62
W E 17W02
$ 87.25
M 116W04
$ 66.10
8302 NO 1
$ 46.57
4201 N01
$ 86.95
P 106001
$ 66.08
D 172 E01
$ 46.55
P012002
$ 86.85
G007002
$ 65.65
CL29E01
$ 46.27
JF16E05
$ 86.45
P019001
$ 65.05
IC34E01
$ 45.85
0905N01
$ 85.95
2902N01
$ 65.00
CL36WO2
$ 45.60
CL03W02
$ 85.05
CY71 EO1
$ 64.85
3001 S02
$ 45.35
CL76WO2
$ 84.75
1112NO1
$ 64.60
TR40WO2
$ 44.96
CLOOE01
$ 84.00
MA11 S02
$ 64.42
AL15WO4
$ 44.48
PU 17WO6
$ 83.92
3902SO2
$ 63.70
4209N01
$ 43.95
P024004
$ 83.70
7802SO2
$ 63.60
CY69E01
$ 42.65
WA12W04
$ 82.71
J F41 EO 1
$ 63.45
4208NO3
$ 41.60
3702N01
$ 82.70
IC30E01
$ 63.40
1910N01
$ 41.40
SH41 EO1
$ 82.15
CL14W02
$ 63.15
4205SO2
$ 41.15
WA07E01
$ 81.88
3201 NO1
$ 62.52
AL14E01
$ 40.09
WA14W02
$ 80.66
P107001
$ 62.35
SH26EO1
$ 39.70
8302SO2
$ 80.65
0108SO2
$ 61.10
15TRS02
$ 39.55
7103NO1
$ 80.00
MR20EO1
$ 61.00
1701 NO3
$ 39.45
BR18W02
$ 79.70
WA01 W04
$ 61.00
0202SO2
$ 39.10
2501 SO2
$ 79.00
CL46E01
$ 60.61
CH41 EO1
$ 38.75
P005001
$ 78.45
P 111001
$ 59.25
I C35 E01
$ 38.75
OD14EO1
$ 77.55
V171 WO2
$ 58.65
1504SO2
$ 38.57
CL77E01
$ 77.10
7111 NO1
$ 58.45
0801 S02
$ 38.25
DX14EO1
$ 77.00
J F05E01
$ 58.25
2011 N01
$ 38.25
P027002
$ 75.32
M119EO1
$ 58.00
7401 S02
$ 37.80
AL13WO2
$ 75.25
2802NO3
$ 57.80
SD19EO1
$ 37.35
3102NO1
$ 75.00
P061001
$ 57.25
P049002
$ 37.11
3602SO2
$ 74.65
2303N01
$ 57.01
MA12NO3
$ 37.10
1512SO2
$ 74.30
PU19E01
$ 56.70
4107N01
$ 36.70
CL10E03
$ 74.26
8002N01
$ 56.70
0401 N01
$ 36.00
DX16W02
$ 74.10
ND11 N01
$ 56.25
1012N01
$ 35.82
AL12WO2
$ 73.60
2102NO1
$ 56.04
AL09WO2
$ 35.20
AB69E01
$ 73.25
6902SO2
$ 55.65
P064002
$ 34.95
7111 NO3
$ 73.00
IC28E01
$ 55.56
OD02E01
$ 34.77
1812SO2
$ 71.75
CL85EO1
$ 54.11
7103SO2
$ 34.65
G006001
$ 71.65
1612N01
$ 53.00
ND12S02
$ 34.65
0302NO1
$ 71.15
4004SO2
$ 52.36
14CTN01
$ 34.25
P089002
$ 70.80
1102N01
$ 51.96
1101 S02
$ 33.01
1813NO1
$ 70.35
AB70WO2
$ 51.90
P049003
$ 32.21
H R71 E01
$ 69.95
H R69 EO 1
$ 51.70
1005SO2
$ 31.75
OD01 E01
$ 68.65
0301 N01
$ 51.20
ODOOWO2
$ 30.57
P088001
$ 68.52
7110SO2
$ 50.81
2702N01
$ 30.20
RP41 EO1
$ 68.43
8202SO2
$ 50.30
MR16WO6
$ 29.57
3601 N01
$ 68.30
4208N01
$ 50.05
CL82W02
$ 29.30
OD04E01
$ 68.15
AB72W02
$ 48.30
ES05S02
$ 29.25
OD14W02
$ 68.05
WE10E01
$ 47.90
0401 S02
$ 29.00
Page 12 of 14
INTERNAL AUDIT REPORT
COIN ROOM QUARTERLY REVIEWS RESULTS SUMMARY
January 18, 2019
RP41 W02
$ 29.00
3402N01
$ 13.40
1011 N01
$ 3.01
P062001
$ 28.65
4301 NO
$ 13.31
P023001
$ 3.00
2203SO2
$ 28.47
P012001
$ 13.25
1404N01
$ 3.00
P109002
$ 27.40
M116W02
$ 13.25
0711 S02
$ 2.85
OD14W04
$ 27.10
4107NO3
$ 13.20
PT39W02
$ 2.85
MC16W04
$ 26.03
0912NO3
$ 13.00
P106003
$ 2.82
AL15W02
$ 25.95
4105SO2
$ 12.70
4007N01
$ 2.70
P091004
$ 25.65
CL06W04
$ 12.09
0805N01
$ 2.55
3201 S02
$ 25.01
P005002
$ 12.00
0912N01
$ 2.00
JF05W02
$ 25.00
VE71 E01
$ 11.80
DX12E03
$ 2.00
CL79W02
$ 24.75
PR41 E03
$ 11.45
M R16W04
$ 2.00
M116E07
$ 24.21
CL69W04
$ 11.29
1712N01
$ 2.00
J F 16W02
$ 24.00
2102SO2
$ 11.00
0302SO2
$ 2.00
NA41 S02
$ 23.95
IC32E01
$ 11.00
OD10E01
$ 1.66
JF16W06
$ 23.06
4005N01
$ 10.60
AL19E01
$ 1.50
0606SO2
$ 23.00
0905SO2
$ 10.50
8202N01
$ 1.30
CH40W02
$ 22.55
P058001
$ 10.21
WA17W02
$ 1.16
PR41 E01
$ 22.50
3101 S02
$ 10.10
OD04W02
$ 1.03
BD70W02
$ 22.50
0711 N01
$ 10.06
LR12S02
$ 1.00
1011 S02
$ 22.31
4107SO4
$ 10.00
CL82E01
$ 1.00
SH26W02
$ 22.30
4005SO2
$ 9.55
OD12W02
$ 0.75
P049008
$ 22.00
P072001
$ 9.50
CL76E01
$ 0.70
2902NO3
$ 21.85
4007SO2
$ 9.45
AL17E01
$ 0.65
BY69W02
$ 21.35
WE09E03
$ 9.20
1013SO2
$ 0.30
0607SO2
$ 21.35
4107SO2
$ 9.00
M 119W02
$ 0.28
1012SO2
$ 19.05
0608SO4
$ 9.00
DX12E01
$ 0.25
8002SO2
$ 18.90
P022002
$ 8.92
AL17E03
$ 0.15
MR16E01
$ 18.31
AL41 E01
$ 8.75
1911 S02
$ 0.10
P064001
$ 18.30
CH41 E03
$ 8.00
8402SO2
$ 0.10
WE09E01
$ 18.20
2103N01
$ 7.51
2012N01
$ 0.02
1504NO3
$ 18.15
7203SO2
$ 7.50
LN07S02
$ 0.01
1813SO2
$ 17.75
4004N01
$ 6.70
Total
$ 163,276.27
P021002
$ 17.71
LB19E03
$ 6.56
# Meters
830
CL67W02
$ 17.15
PR40W02
$ 6.25
6902N01
$ 17.05
2701 N01
$ 6.15
P072003
$ 17.02
P020003
$ 6.02
7802N01
$ 16.91
SP01 S02
$ 6.00
P086001
$ 16.50
WA16E03
$ 6.00
AL38E01
$ 16.30
2802SO2
$ 6.00
P092007
$ 15.86
0911 N01
$ 5.40
CL06W02
$ 15.76
P108002
$ 5.31
RP40 EO 1
$ 15.25
AL 17W 02
$ 5.00
MR05W02
$ 15.20
0912SO2
$ 5.00
4104N01
$ 14.75
2901 N01
$ 4.05
0102N01
$ 14.55
OD03E01
$ 3.25
P027001
$ 13.97
IC31 E01
$ 3.15
CH41 W02
$ 13.65
2601 S02
$ 3.02
Page 13 of 14
INTERNAL AUDIT REPORT
COIN ROOM QUARTERLY REVIEWS RESULTS SUMMARY
January 18, 2019
1.1 B. Meters Reporting No Differences
1910SO4
$ -
0612SO2
$ -
1910SO2
$ -
1911 N01
$ -
WE16WO2
$ -
BR17WO4
$ -
IC27EO1
$ -
CL78WO2
$ -
JFOOW02
$ -
BR17WO2
$ -
CL24WO4
$ -
JOESTONE
$ -
CL86EO1
$ -
I C26 EO 1
$ -
M119EO3
$ -
CL67WO4
$ -
AL19EO3
$ -
BR17EO1
$ -
Total
$ -
# Meters
18
1.1 C. Meters Reporting Cumulative Shortages
1201 SO2
$ 0.09
0802NO1
$ 0.14
WASPW02
$ 0.45
P052002
$ . 0.93
OT74EO3
$ 1.24
7702SO2
$ 1.80
2802NO1
$ 3.45
1511 SO2
$ 18.25
CL68WO2
$ 104.79
P063003
$ 181.44
0701 SO4
$ 207.79
P020002
$ 402.99
0608SO2
$ 411.20
P049001
$ (11062.66)
Total
$ 2,397.22
# Meters
1.4
1.1 D. Grand Total of All Meters
Grand Total $ 160,879.05
Total #Meters 862
Page 14 of 14