INTERNAL AUDIT 

To:           Stephanie Bowman, Audit Committee Chair 
Ryan Calkins, Stand-in Audit Committee Member 
Christina Gehrke, Audit Committee Member 
Copies:      Laurel Dunphy, Director, Airport Operations 
Jeff Hoevet, Sr. Manager, Airport Operations 
Dawn Hunter, Director, Aviation Commercial Management 
Lance Lyttle, Managing Director, Aviation 
Steve Metruck, Executive Director 
From:        Glenn Fernandes, Director, Internal Audit 
Date:         January 21, 2021 
Subject:     Ground Transportation - Taxicabs Issue Follow-Up 

Overview 
Internal Audit (IA) performed an audit of Ground Transportation – Taxicabs for the period October 2019
to August 2020. The results were captured in report number 2020-16, dated December 1, 2020 and
presented to the Audit Committee on December 10, 2020. The audit evaluated internal controls of 
taxicab operations and identified the following high rated issue: 
The reconciliation process to identify and resolve differences between the Port’s Automated
Vehicle Identification (AVI) system and the in-house phone billing application (App) needs to be
enhanced and performed on a timely basis. Both the AVI system and App are technology-based
tools that, when functioning as intended, should produce little to no variance, which will indicate
that  vehicles  are  being  billed  accurately  (see  Audit  Report  2020-16  for  complete  issue,
recommendation, and management response). 
Subsequent to the audit, IA performed testing to determine whether a reconciliation process had been 
established and was operating effectively. 
Management Response 
The Ground Transportation (GT) team has a system in place to consistently perform monthly
reconciliations/comparisons of the Taxi App’s trip activity and the AVI system trip activity. That process
continues to be refined and streamlined as the Pilot Program advances. 
While we aspire to a 100% match and reconciliation, the process of recording trip activity requires a
manual scan of each vehicle accessing the Taxi curb in the airport garage. Challenges remain with the
Taxi App and the AVI system recording equivalent numbers of trips. The Taxi App records revenuegenerating
trips only, as manually scanned by an ABM employee and has risk for human error (missed
scan, double scan etc.), while the AVI system reports ALL exits from the Airport. 
(Full response in Audit Report No. 2020-16) 

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Scope and Methodology 
Follow-up testing included reviewing reconciliations for the 14 month-period beginning October 2019 
and ending November 2020. We performed the following attribute tests: 
1)  Did the reconciliation exist? 
2)  Were differences identified? 
3)  Were the differences explained and resolved? 
Results 
Based on the testing performed, we determined that the reconciliations had been performed, and
differences had been identified. However, the differences have not been explained and resolved. 
Differences exist between the App and the AVI system for a number of vehicles and continue to exist.
While it is possible that the App is accurate, thereby billing drivers correctly, Ground Transportation will
have to conduct further research to understand what is causing the variances. Internal Audit will leave
the issue open until Ground Transportation resolves these issues and will report back to the Audit
Committee through the follow-up process. 












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