"A" = Actual Control "P" = Proposed Control
| CONTROLS | ||||||||||||||||||||||||||||
| THREATS | C-1 Gate arms. | C-2 Parking attendants collecting tickets and money. | C-3 Late envelopes. | C-4 Numbered tickets. | C-5 Prepaid parking. | C-6 Periodic tour of facility. | C-7 Attendants deposit used tickets in a locked box and do not compare tickets to cash receipts. | C-8 FMS reports. | C-9 Contractors reconcile cash receipts to FMS report. | C-10 Contractors reconcile cash receipts to tickets . | C-11 Fidelity bond. | C-12 Separate bank account. | C-13 Reconciliation by Parking Operations of FMS report to bank statements. | C-14 Reconciliation by Parking Operations of the revenue from daily ticket sales, parking permit sales, deposit slips | C-15 Reconciliation by Parking Operations of daily activity sheets to bank statements. | C-16 Reconciliation by Parking Operations of monthly reports to bank statements. | C-17 Safety features in building construction. | C-18 Insurance requirements. | C-19 Police patrol. | C-20 Contractor's annual budget must be approved by Parking Director. | C-21 Contractor is required to retain documentation for all expenses. | C-22 Audit by Parking Operations. | C-23 Complete and current software documentation. | C-24 Periodic testing of system. | C-25 Access to computer system limited to authorized personnel. | C-26 Parking Operations reviews billing and collects revenues. | C-27 Computerized calculation of parking fee. | C-28 Customer verifies parking fee computation. |
| T-1 Parkers exit without paying. | A | A | A | A | A | A | ||||||||||||||||||||||
| T-2 Parking attendants do not turn in their parking receipts intact. | A | A | A | A | A | |||||||||||||||||||||||
| T-3 Ampco - contractor does not turn in its daily parking receipts intact. | A | A | A | A | A | |||||||||||||||||||||||
| T-4 SJP - contractor does not turn in its daily parking receipts intact. | A | A | A | A | ||||||||||||||||||||||||
| T-5 Ampco - Contractor does not turn in revenues for monthly parking intact. | A | A | A | A | A | |||||||||||||||||||||||
| T-6 SJP - Contractor does not turn in revenues for monthly parking. | A | A | A | A | A | |||||||||||||||||||||||
| T-7 Personal injury and/or property damage occurs in the parking facility. | A | A | A | |||||||||||||||||||||||||
| T-8 Ampco - contractor overstates operating expenses. | A | A | A | |||||||||||||||||||||||||
| T-9 SJP - Contractor overstates operating expenses. | A | A | A | |||||||||||||||||||||||||
| T-10 Net parking revenues decrease because of contract with second parking operator. | ||||||||||||||||||||||||||||
| T-11 Computer reports understate revenues. | A | A | A | A | ||||||||||||||||||||||||
| T-12 Underbilling of validations. | A | |||||||||||||||||||||||||||
| T-13 Wrong calculation of parking fee. | A | A |