Complete Analysis of the Bus Revenue Collection System Reconciliation Process

摘要

The purpose of this report is to describe and analyze the equipment, proceduresand security measures used in collecting and reconciling bus farebox revenue. The process is followed completely from the deposit of fares into the farebox, through vaulting and emptying the cashbox, to counting and depositing the revenue into the bank. During the course of this process, events occur that render the farebox data difficult to reconcile with the contents of the farebox cashbox. The source of these difficulties could be electronic malfunctions in the farebox, communications glitches between the farebox and the data system, procedural elements, or some other difficulty in the system. In the analysis, we examined the process by observation and testing. We divided the tests into three (3) parts: In the first part, we deposited some predetermined fares into the farebox, then checked this with the recorded and transmitted data to search for discrepancies. The second part consisted of counting the contents of individual cashboxes and comparing what we counted with what the data reported. The third and final part involved carefully counting the contents of a number of vaults and comparing our counts with the data recorded. During these series of tests, we made important observations of procedures and practices, and included them as part of our total study. Our findings, comments and recommendations are presented in this report.