Loading...
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 Page 1 of 14 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. Page 2 of 14 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 Page 3 of 14 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. Page 4 of 14 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. Page 5 of 14 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 Page 8 of 14 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 Page 9 of 14 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