commissioner sharon barnes sutton and judy brownlee ethics complaint and amendment - doc. 1

By Viola DavisUnhappy Taxpayer and Voter.com

CARDHOLDER USERS' AGREEMENT

I acknowledge receipt of the Cardholder Users' Agreement and confirm that I have readand understand their terms and conditions. I understand that DeKalb County is liable toBank of America and MasterCardIVisa for all DeKalb County oharges. I furtheracknowledge and agree that I am Jia~]e to DeKalb County for all unauthorized oharges.

I agree to use this card for DeKalb County approved purchases only and agree not tocharge personal purchases; I understand that DeKalb County will audit the use of thiscard and report any discrepancies. .

I further Wlderstand that improper use of this card may result in civil action, criminalprosecution, andlor disciplinary action, up to and including termination of employment.Should I fail to use this card properly, I authorize DeKalb County to deduct from mysalary an amount equal to the total of the discrepancy. I also agree to allow DeKalb

. County to collect any amounts owed by me if DeKalb County no longer employs me.

I understand that DeKalb County may terminate my right to use this card at any time forany reason at its sole discretion. I agree to return the card to DeKalb County immediatelyupon request or upon termination of employment. .

Cardholder:

Date: j}J ...0, ..~ I>'!iPrint Name: I Shar~n Barnes Sutton

Location: Board of Commissioners .

Card#:

Approving Oflker:

Date: --';"'-+--+--'---Signature:

Print Name: Phone:

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CARDHOLDER USERS' AGREEMENT,I abknowledge receipt of the Csrdholder Users' Agreement and confirm that I have l"eadand understand their terms and conditions. I understand that peKalb County is liable toBank of Am~rica and MasterCardNisa for all DeKalb' County charges. I furtheracknowledge and agree that I am liable to DeKalb County for ~t1unauthorized charges.

I agree to use this card for DeKalb County approved purchases only and agree not to.charge personal purchases. I understand that DeKalb' County will audit the use of this

. card and report anydlscrepancies. " .,

. I further understand that imprOper use of this card may result in civil action. criminal. prosecution, and/or disciplinary action, up to and including termination of employment.

Should I fail to use tbis card properly, I authorize DeKalb County :10 deduct from my .salary an amount equal to the total of the discrepancy. I also agree to allow DeKalbCounty to collect any amounts owed by me ifDeKalb County no longer employs me.

1 understand that DeKalb County may terminate my right to use this card at any time forany reason at its sole discretion. I agree to return the card to DeKalb County immediatelyupon request or upon termination of employment.

Cardholder:

.Signaturec ~ Id~~Print Name: .5V10V7211 13qrltes S u:t-fut1

. Location 16 0C .'--

D~te:

Approving OIDcer:

Signature:l 4.~~Print Name: Dale L. Dague

Date: 34th'Phone: (404)371-42,'io--

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" PURCHASING CARD FOR TRAVEL AGREEMENT FORM

The Director/Chief Procurement Officei' of the Department of Purchasing and Contracting shalldetermine if paying travel expenses, meeting hosting / sponsoring, or other related expenses usinga Purchasing Card is-in the County's best interest. The Director has the discretion to determinethe best method to implement any changes or exceptions.

Should a travel card be issued t() a particular employee, or should travel expenses be allowed on aparticular-employee's existing Purchasing Card the following rules apply:

1. The employee must submit receipts for all charges to his Iher department Purchase CardRepresentative.

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2. The Purchase Card Representative must maintain a file of all receipts.- .

3. Failure to propedy maintain receipts can result in disciplinary action including restrictingpurchase card travel privileges, cancellation of the Purchase Card, and termination of theemployee. -

4. An employee may not receive an advance through iExpense for expenses expected to be paidusing the Purchase Card

5. An employee may not receive a reimbursement through iExpense for expenses paid on thePurchase Card.

6. An employee will not receive a per diem for meals when using their Purchase Card. TheCounty will only pay for expenses actually incurred

7. Expenses for meals are limited to the daily per diem 8S established by the County travel pOlicy.As of this writing in January 2010 thedaUy per Diem is $ 36.00~ $6.00 for breakfast, $10.00 forlunch, and $20.00 for dinner.

8. The employee should only pay for their meals, unless employee is hosting I sponsoring ameeting. - -

9. Alcohol is not allowed on the Purchase Card

10. Hotel charges for extra services such as long distance pay per view entertainment, spaservices, dry cleaning IlaundlY services, etc are not allowed.

11. The employee must reimburse the County for any charges determined by the County to heinappropriate or face disciplinary action including termination.

12. If an employee expects to exceed their monthly limit (S5.000.00) or-single transaction limit($5.000.00) they should contact the Purchasing Card Administrator prior to their trip.

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L& :1114V _ 62 8110\Ol

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')I the undersigned have received read and agree to follow this policy. . I

J.~~JJIooEmployee Signature

~Qrob ~Q,rn<5 ~u~P mtName

C&ntm/65iDner ;~Title \lJin~'i. &~Signature - Department ofPurobasitl'g andContracting Representative

. Print Name - Department of Purchasing andContracting Representative

Title - Department of Purchasing andContracting Representative

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CARDHOLDER USERS! AGREEMENT

I anknowledge receipt of the Cardholder Users'. Agreement and confhm that I have read.and understand their terms and conditions, I understand that DeKalb County is liable toBank of America and MasterCardIVisa for all DeKalb County charges. I furtheracknowledge and agree that I am I~ableto DeKalb County for all unauthorized charges.

I agree to use this card for DeKalb County approved purchases only and agree not tocharge personal purchases; I understand that DeK.albqounty will audit the use of thiscard and report any discrepancies. ' . .,I further understand that improper use of this card may result in civil action, criminal.prosecution, and/or disciplinary action, up to and including termination of-employment.Should I fail to use this card properly, I authorize DeKalb County-to 'deduct from mysalary an amount equal to the total of the discrepancy. I also agree to allow DeKalhCounty to collect any amounts owed by me ifDeKalb County no longer employs me.

( .I understand that PeKalb County may terminate my right to use this card at any time forany reason a~its sole discretion. I agree to retum the card to DeKalb County immediatelyupon request or upon termination of employment.

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Cardholder.

Signature: ~ ilrPrint Name: .

Date:

Location

Approving Offieel':

Signature: 42-ct ,;2, ~

Print Name: -Rate L. Dague

Date: _~...;...;.~.z;...........,--_

Phone: (404) 311-,*2.q~

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pIJllCUMINaS;4BPI!g~VEL AGREEMJlNl' FOg

The Director oCtllo DeplIrttnont otPurohnsing and Contraoting mus1t dctermbto if payins traveloxpenses, meeting hosting I sponsoring. or other related cxpens08 using a Purchasing Card fs inthe County's bcsl intercBt. Tho Direotor Jlas the discretion to determine the bost method to .implement any changes or .exClePtions. .

Should a travol card be issued to a partioular empJoyee, or should travel expenses be anoWed on apartioular employee's existing PurchasJng Cud tho following rules apply: .

1. The employeo muahubmit receipts for,all ollarges tohis Ibet departmertt PUroMSC CardRepresentativo. ' .

2. Tile Purob.aso Card Representative must maintain a file of aU receipts;

3. Failure to properly malnmin reeejpt& oan mult in disciplinary aotion inoludlng rcatl'ioting'.purchasooard travel privJleges, oanoellation of the PI,ll'Chas6 Card, and termination of thoemployee.

4. An employee may not receive an udvanoo througb iBxpooSB tor expenses oxpected to be paidu81ng tl1e Purehese Card .

S. An employee I"ay not receive a reimbul10ment through iBxpel1lle for expenses paid on thePurohaso Card ..<;. An employee will not reee{ve a per diem for meals when using tlwir Purohase Card. TheCounty will only pay for eXp6n86S actually Inourred

7. BxpMscil for meals arc limited to the daily per diem liS established by tho County travel polioy.As of this writing in February 2010 the dailypor Diem is $ 36:00; $6.00 for breakfast, $10.00 forJ\\noh,and $20.00 for dlnner, .

8. The employee should only pay for their 111Oats,Unl08S employee is hosting I sponsoring ft.meeting.

9. Alcohol is not allowed on the PUl'Chase Card

10. Hotcl oharges tor extra semces such as long dlstanoe pay per view entertainment. spa~rvlOOB.dry cleaning /laundry semc08, eto are not allowed.

I l, 'I'M employee must reimburse tho County for any charges detennined by tho County to boinappropriate or faee di801pUnary action inoludJng termhiatlon. .

12. Iran employee expects to oxoeed thoir monthly limit ($S,()OO.OO)or single tianeaotion limIt($5.000.00) they 8~ould contaot tho Purohaslng card Admlnistfator prior to theirlrlp.

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I the wdcfaigned have recefved read and asree to follow this p~liQy.

_fhlA/' 'Bof<tLPrint Name

'~JA4~''ritle

Title· Dupamnont of Purchasing andContmoUng RepreBl.'ntative ..

DeKalb County Commissioners InternalAudit of P-Card Transactions for PeriodOctober 2009 through February 2010


DeKalb County1300 Commerce Drive, Decatur, Georgia 30030

(404) 687-3735Fax (404) 371-2055

Department of Finance Internal Audit and Licensing

DATE: April 2, 2010

TO: Kelvin Walton, Director of Purchasing and Contracting

FROM: Deputy Director of Finance, Internal Audit & Licensing

SUBJECT:RE:

P-Card AuditOffice of BOC-District 4

General InformationOn April 1, 2010 Internal Audit conducted a P-Card compliance audit of the Office of BOC-District 4.Internal Audit reviewed the P-Card transactions for the period October 2009 through February 2010.

Purpose and ScopeThe purpose of this audit was to determine if the Office of BOC-District 4 complied with County P-Cardpolicies and procedures.

We reviewed cardholder transactions, signoff reports and invoices/receipts to determine the following:

(1) P-Card Representative properly maintained and reconciled transactions on a monthly basis.(2) Transactions were appropriate for the department's business.(3) Individual transactions did not exceed the amount specified by County P-Card policies and

procedures for the Board ($5,000 maximum per individual purchase).(4) Total monthly transactions did not exceed amount specified by the County P-Card policies and

procedures ($5,000 maximum per month).(5) Cardholders were not using the P-Card for non-business related goods and services.(6) The transactions were approved.

OpinionIn our opinion, the Office of BOC-District 4 did not fully comply with County P-Card policies andprocedures.

Deficiencies(1) The transaction logs were not completed for all transactions.(2) Supporting documentation was not provided for some P-Card transactions.

Recommendations(1) All P-Card transactions should be logged. The log should be completed and maintained

monthly for all P-Card transactions. It should be signed by an authorized individual per P-CardPolicy.

(2) All P-Card transactions should have supporting documentation.

Board of CommissionersP-Card Audit

October 2009 - February 2010Page 2

ObservationWe observed that the Department Representative is not aware of the P-Card procedures.

RecommendationWe recommend that Purchasing and Contracting consider having a P-Card Trainingperiodically for new cardholders and departmental representatives.

CommentsWe reviewed the corresponding general ledger account for each transaction of our sample. Alltransactions were charged to "operating supplies." These transactions could be misclassified.Attached is a spreadsheet with alternative general ledger accounts that may be more appropriate forthe transaction type.

Future travel related transactions should be charged to general ledger account object code "523502"thru "523506." Money should be appropriated in the future budget to cover travel related expenditures.

Please feel free to contact me if you have any questions or concerns relating to this audit report.

~~~(;C~Eu e O'Mard

cc: Dr. Michael J. Bell, Chief Financial OfficerKeith Barker, Chief Operating Officer/Executive AssistantCommissioner Sharon Barnes Sutton, District 4Dale Dague, Purchasing Card Administrator/Accountant

EO/CL

2

Card HolderGrigley, Valerie SGrigley. Valerie SGrigley. Valerie SGrigley. Valerie SSutton, Sharon BarnesSutton. Sharon BarnesSutton, Sharon BarnesSulton. Sharon BamesSutton, Sharon BarnesSutton, Sharon BarnesSutton, Sharon BarnesSutton, Sharon BarnesSutton, Sharon BarnesSutton. Sharon BarnesSutton, Sharon BarnesSutton, Sharon BarnesSutton, Sharon BarnesSutton. Sharon BarnesSutton. Sharon Barnes

TransactionDate

12131/20091/19/2010213/2010213/2010

9/29/200910/3/200910/3/2009

10/15120091213112009214120102/5/2010215/2010218120102110/20102110120102110120102110/20102/10/20102/10/2010

BOARD OF COMMISSIONERS (District 4)P·CARD AUDIT

OCTOBER 2009 - FEBRUARY 2010Alternative GL Account Report

PostingDate Vendor1/4/2010 OFFICE DEPOT

1120/2010 GODADDY.COM21512010 OFFICE DEPOT215/2010 OFFICE DEPOT10/1/2009 OFFICE DEPOT10/5/2009 PUBLIX10/5/2009 DD/BR #302060

10/1912009 CAFE LILY1/412010 WOLF CAMERA21512010 NATIONAL ASSOC COUNTIES21812010 ACCG2/8/2010 NATL ASSOC COUNTY INFO OF

2110/2010 DELTA AIR2111/2010 KANGAROO EXP211212010 HAMPTON INNS2112/2010 BENNETTS CALABASH SEA2/12/2010 QT2/1212010 HAMPTON INNS2/15/2010 HERTZ RENT-A-CAR

Amount$520.58

521.74$69.29$49.49584.57554.69527.98572.17

5921.95S490.005215.00575.00

5189.40$43.47

5110.88530.56542.06599.68

5131.15

GL Account Number00204.531101.100.0000.000000204.531101.100.0000.000000204.531101.100.0000.000000204.531101.100.0000.000000204.531101.100.0000.000000204.531101.100.0000.000000204.531101.100.0000.000000204.531101.100.0000.000000204.531101.100.0000.000000204.531101.100.0000.000000204.531101.100.0000.000000204.531101.100.0000.000000204.531101.100.0000.000000204.531101.100.0000.000000204.531101.100.0000.000000204.531101.100.0000.000000204.531101.100.0000.000000204.531101.100.0000.000000204.531101.100.0000.0000

GL Account Name531101 OPERATING SUPPLIES531101 OPERATING SUPPLIES531101 OPERA,TING SUPPLIES531101 OPERATING SUPPLIES531101 OPERATING SUPPLIES531101 OPERATING SUPPLIES531101 OPERATING SUPPLIES531101 OPERATING SUPPLIES

53il0l OPERATING SUPPLIES531101 OPERATING SUPPLIES531101 OPERATING SUPPLIES531101 OPERATING SUPPLIES531101 OPERATING SUPPLIES531101 OPERATING SUPPLIES

531101 OPERATING SUPPLIES531101 OPERATING SUPPLIES531101 OPERATING SUPPLIES531101 OPERATING SUPPLIES531101 OPERATING SUPPLIES

Recommended GL Account

523206 INTERNET SERVICES

531401 BOOKS & SUBSCRIPTIONS

523701 TRAINING & CONFERENCE FEE523701 TRAINING s CONFERENCE FEE523701 TRAIN!NG & CONFERENCE FEE

Page 1 of 1

DeKalb County Commissioners InternalAudit of P-CardTransactions for PeriodDecember 1,2010 through May 31, 2011


Internal Audit & LicensingCornelia LouisActing Deputy Director of Finance

Chief Executive Officer

W. Burrell Ellis, Jr.

Board of Commissioners

District lElaine Boyer

DATE: October 12, 2011District 2

JcITRadcr

TO: Kelvin Walton, Director of Purchasing & ContractingDistrict 3

Larry Johnson

FROM: Acting Deputy Director of Finance, Internal Audit & LicensingDistrict 4

Sharon Barnes Sutton

SUBJECT:RE:

Purchasing Card (P-Card) AuditBoard of Commissioners (BOC) District 4

District :5LccMay

District 6Kathie Gannon

General InformationOn October 6di, Internal Audit (IA) conducted a P-Card compliance audit on the Office of BOC-District 4..Internal Audit reviewed P-Card transactions for the period December 1,2010 through May 31,2011.

District ?Stan WUU;on

Purpose and ScopeThe purpose of this audit was to determine the Office of BOC- District 4 complied with DeKalb County P-Card policies and procedures.

We reviewed. cardholder transactions, signoff reports, purchase comments and invoices to determine that:(1) The P-Card Administrator maintained the transaction log on a monthly basis.(2) The cardholder attached applicable receipts to the monthly transaction log.(3) Transactions were appropriate for the department's business.(4) Individual transactions did not exceed the amount specified by County P-Card policies and

procedures ($1,000 maximum per individual purchase).(5) Total monthly transactions did not exceed amount specified by the County P-Card policies and

procedures ($2,000 maximum per month).(6) Cardholders were not using the P-Card for non-business related goods and services.(7) The transactions were approved. (Manager and/or Department Head)

OpinionIn our opinion. the Office of BOe-District 4 did not comply with DeKaJb County P-Card policies andprocedures.

Deficiencies1) Out of 49 transactions, 9 receipt'>were available.2) The Transaction Logs(Logs) were not completed or maintained.

Recommendations1) All P-Card transactions should have supporting documentation. Adequate documentation ensures

that expenditures incurred are incompliance with the P-Card policy.2) Per P-Card policy. we recommend that BOC-District 4 complete and maintain Logs and reconcile

the Logs against the electronic statement monthly.

Boe - District 4P-Card Audit

Page 2

CommentsWe reviewed the corresponding general ledger accounts for each transaction. Severa) transactions werecharged to "operating supplies"; they were travel-related expenditures. These transactions aremisclassified. Future travel-related transactions can be charged to the following general ledger accountobject codes.

Object Codes Object Code Name523502 Travel-Airfare523504 Travel-Accommodations I Hotel523506 Travel-Miscellaneous

Please feel free to contact me if you have any questions or concerns relating to this audit report.

Cornelia Louis

CUAW

cc: Richard Stogner. Chief Operating Officer IExecutiveAssistantJoel Gottlieb, Chief Financial OfficerCommissioner Sharon Barnes-Sutton, District 4Dale Dague, Purchasing Card Administrator

1300 Commerce Drive 14th Floor IDecatur, Georgia IP: 404-:371-2639 F: 404-371-2055www.dekalbcounrygagov

DeKalb County Board of Commissioners

Larry Johnson, MPHPresiding Officer

Board of CommissionersCommissioner Elaine Boyer, District ICommissioner Jeff Rader, District 2Commissioner Larry L. Johnson, District 3Commissioner Sharon Barnes Sutton, District 4Commissioner Lee May, District 5Commissioner Kathie Gannon, District 6Commissioner Stan Watson, District 7

MORRIS E. WILLIAMS, IIIChief of Staff - DeKalb County Board of Commissioners

TO: Commissioner Larry Johnson,Presiding Officer - District 3Interim G~Q-LeeMay

FROM: Morris E. Williams, III, BOC C~~~~~~~~'(/f:..-SUBJECT: 2011 P-Card Audit

DATE: April 4, 2014

I understand that questions have arisen about the 2011 P-Card Audit in which the auditor opinedthat I "did not fully comply". I have attached both the auditor's original and revised reports thatprovide recommendations for correcting this deficiency.

Please contact me should there be any questions or concerns.

cc: Board of Commissioners, MembersZacharyWHHams,· Executive Assistant/COOEdmond Richardson, Interim CEO - Chief of Staff

Attachment

DeKalb County Board of Commissioners, The Manuel J. Maloof Center, 1300 Commerce Drive, Decatur, GA 30030____ . __ ...•_I __ .L __ •• _

Sanders, Barbara H.

From:Sent:To:Cc:SUbject:Attachments:

Walton, AlexisMonday, January 30,201210:00 AMSanders, Barbara H.Louis, CorneliaExit Conference Revision on December 2, 2011Exit Conference Agenda.pdf; Exit Conference - Revision.pdt

Ms. Sanders per our conversation this morning, here are the revisions to the following Purchase Card(p-Card) Audit Reports: (see 2nd pdf attachment)

1. Chief of Staff to the Board of Commissioners2. Clerk of Chief Executive Officer and County Commission's Office

.Please note: I also attached the original exit conference agenda from our December 1,,2011 meeting.. . ':-

0-.

If you have any additional questions, give me a call.

Alexis Wa~@nDeKalb County Go~entInternal Audit & licensing1300 CommerceDrive 4th. FloorJjecaiUi,·G~-30030 .....office (404) 687-2706fax (404) [email protected] .

- The only place where SUCCESS comes before WORK is in a dictionary ~ ., 0 Mark Twain



w. Burrell Ellis, Jr.


District 1Elaine Boyer

District 2Jeff Rader

EXIT CONFERENCE~¥i~~j!

District 3Larry Johnson

District 4Sharon Barnes SuttonDATE: December 2,2011

SUBJECT:RE:-

Purchase Card Comprehensive Audit Review. Boardof-eommissioners-t--eentral-Staff rCounty-Cletk toCEO& BOC

District 5Lee May

District 6Kathie Gannon

AGENDADistrict 7

Stan Watson

I. GENERAL INFORMATION

AUDIT OBJECTIVE AND METHODOLOGYWe reviewed cardholder transactions, signoffreports, purchase comments and invoices to determine:

• The P-Card Administrator maintained the transaction log on a monthly basis.• The cardholder attached applicable receipts to the monthly transaction log.• Transactions were appropriate for the department's business.• Individual transactions did not exceed the amount specified by County P-Card policies and

procedures ($1,000 maximum per individual purchase).• Total monthly transactions did not exceed amount specified by the County P-Card policies and

procedures ($2,000 maximum per month).-Cardholders were not using the P-Card for non-business related goods and services.• The transactions were approved. (Manager and/or Department Head)

PURPOSEAND SCOPETo determine whether DeKalb County personnel assigned to P-Cards were complying with DeKalbCounty Purchasing Card Policy. This review included transactions for the period December 1, 2010through May 31, 2011.

II. DEFICIENCY. RECOMMENDATION. & COMMENTS

~ Chief of Staff to the BOC - ~YI~~QDid not fully comply

DeficiencyOut of 57 transactions, 30 receipts were available.

RecommendationsAll P-Card transactions should have supporting documentation. Adequatedocumentation ensures that expenditures incurred are in compliance with the P-Card policy.

6P-Card Review BOC

Exit Conference

» County Clerk of CEO & DOC ...;~~~ Did not fully comply

DeficiencyThe Transaction logs (Logs) were not completed or maintained.

RecommendationPer P-Card policy, Logs are to be completed and maintained monthly by the Cardholderfor all P-Card transactions; the Log provides an explanation for the purchase. Monthly -reconcilement of the Log against the electronic statement--shewd-be-perfonned10 ensUre

---that-autho~ purcnases are approved, unauthorized charges are corrected, and chargesare posted to the appropriate general ledger account. Upon completion, Logs a(e to be

. reviewed and approved by the Cardholder's Manager or Director to ascertain compliancewith the policy guidelines.

CommentsDuring our review we observed that several vendors included sales tax on twenty (20)receipts. Total estimated sales tax paid was $285.00. In ofder to take advantage ofDeKalb County tax-exempt status, cardholders should present their certificate ofexemption to the vendor.

We also observed the following P-Card transactions:

i, During our review, we observed eight (8) purchases of cake from A Piece of'CakeBakery totaling $499.74. Six of the eight transactions were made on CountyCommission meeting days. Using theP-Card to purchase cake should bediscouraged; these types of transactions are uneconomical

11. Also, 'for-the audit period, food purchases totaled $123.96. These purchases werefor an Administrative Executive Day luncheon The purchase of food for staffrecognition may be perceived as entertainment or non-business related expenses.Purchasing and Contracting should establish P-Card program guidelines to clearlydefme inappropriate usage of the P-Card These guidelines should provide a listof prohibited expenditures that cardholders should not purchase. This will ensureproper utilization and program management for P-Card holders.

III. ADDITIONAL REMARKS FROM AUDITEE

IV. MEETING IS ADJOURNED



W, Burrell Ellis, Jr.


District 1Elaine Boyer

District 2Jeff Rader

EXIT CONFERENCE District 3Larry Johnson

District 4Sharon Barnes Sutton

DATE: December 1, 2011

SUBJECT:RE:

Purchase Card Comprehensive Audit ReviewBoard of Commissioners / Central Staff / County Clerk to CEO & BOC

District 5Lee May

DistTIct6Kathie Gannon

AGENDA District 7Stan Watson

I. GENERAL INFORMATION

AUDIT OBJECTIVE AND METHODOLOGYWe reviewed cardholder transactions, signoff reports, purchase comments and invoices to determine:

• The PsCard Administrator maintained the transaction log on a monthly basis.• The cardholder attached applicable receipts to the monthly transaction log.• Transactions were appropriate for the department's business.• Individual transactions did not exceed the amount specified by County P-Card policies and

procedures ($1,000 maximum per individual purchase).• Total monthly transactions did not exceed amount specified by the County P-Card policies and

procedures ($2,000 maximum per month).• Cardholders were not using the P-Card for non-business related goods and services.• Thetransactions Weteapprovoo: (Manageraridlorbepartment Head)

PURPOSE AND SCOPETo determine whether DeKalb County personnel assigned to P-Cards were complying with DeKalbCounty Purchasing Card Policy. This review included transactions for the period December 1, 2010through May 31,2011.

n. AUDIT OPINION

1) BOC- District 1 - Did not comply2) BOC - District 2 - Complied3) BOC - District 3 - Complied4) BOC - District 4 - Did not comply5) BOC - District 5 - Did not comply6) BOC - District 6 - Complied7) BOC - District 7 - Complied8) Chief of Staff to the BOC - Did not comply9) County Clerk of CEO& BOC - Did not fully comply

P-Card Review BOCExit Conference

ID. DEFICIENCY. RECOMMENDATION. & COMMENTS)- DOC- District 1 - Did not comply with P-Card policies & procedures.

Deficiencies1) Out of 50 transactions, 12 receipts were available.2) The Transaction Logs (Logs) were not approved by cardholders Manager or

Director.3) During the audit period, 60 % of all transactions were for food related

purchases.Recommendations1) All P-Card transactions should have sUI'I'0rting_~ocl!!l!.~ntation.._Ade~ru.at.e.

... -documentation ensures that expenditures incurred are in compliance with theP-Card policy. J

2) To ensure management's review of compliance with the P-Card policy,completed Logs are to be reviewed and approved by the Cardholder'sManager or Director. Cardholders should not approve their Logs. Approversshould be higher-level employees than the Cardholder employee; this allowsthe approver to challenge transactions when the business purpose is not readilyapparent.

3) All P-Card transactions should be limited to business-related goods andservices, and efforts should be made to reduce the frequent use of the P-Cardat restaurants. This was also mentioned in our last P-Cardaudit report, datedApril 2, 2010.

CommentWe reviewed the corresponding general ledger accounts for each transaction.Several operating supply related expenditures were charged to "othermiscellaneous charges." These-transactions could-be misclassified: Thefollowing general ledger account may be more appropriate for the transactiontype.

Obieet Ccde531101

~ DOC - District 2 - Complied with P-Card Policy & ProceduresCommentDuring our review we observed that the vendor included sales taxes on threereceipts. In order to take advantage ofDeKalb County tax-exempt status,cardholders should present their certificate of exemption to the vendor.

We also observed that $51.31 was paid for flowers sent to a non-county employeeduring their hospitalization. Also, $36.92 was paid for a cake donated to one ofDeKalb County Public Safety Divisions' holiday luncheon. Although, the P-Cardpolicy does not specifically address the purchase of such items, using the P-Cardto purchase cake and flowers should be discouraged. These types of transactionscan be perceived as non-business or personal items.1300 Commerce Drive 14th Floor IDecatur. Georgia IP: 404·37}·2639 F: 404-371·2055

www.dekalbcountyga.gov


." BOC- District 3 - Complied with P-Card Policy & ProceduresCommentIn the last Office of BOC-District 3 P-Card Audit report, dated April 2,2010,Internal Audit noted several deficiencies. Internal Audit commends the Office ofBOC-District 3 for their improvement in adhering to the P-Card policies andguidelines .

." BOC- District 4 - Did not comply with P-Card policies & proceduresDeficiencies1) Out of 49 transactions, 9 receipts were available.2)· The Tratis-actiOnlogS(Logsrwerenof completed or maintained,

Recommendations1) All P-Card transactions should have supporting documentation. Adequate

documentation ensures that expenditures incurred are in compliance with the P-Cardpolicy.

2) Per P-Card policy, we recommend that BOC-District 4 complete and maintain Logsand reconcile the Logs against the electronic statement monthly.

CommentWe reviewed the corresponding general ledger accounts for each transaction. Severaltransactions were charged to "operating supplies"; they were travel-related expenditures.These transactions are misclassified. Future travel-related transactions can be charged tothe following general ledger account object codes.

Object Codes Object Code Name523502 ----- - Travel::Airfare523504 Travel-Accommodations I Hotel523506 Travel-Miscellaneous

." BOC - District 5 - Did not complyDeficiencies1) Out of45 transactions, 4 receipts were available.2) Transaction Logs (Logs) were not completed or maintained.

Recommendation1) All P-Card transactions should have supporting documentation. Adequate

documentation ensures that expenditures incurred are in compliance with the P-Card policy.

2) Per P-Card policy, Logs are to be completed and maintained monthly by theCardholder for all P-Card transactions; the Log provides an explanation for thepurchase. Monthly reconcilement of the Log against the electronic statementshould be performed to ensure that authorized purchases are approved,unauthorized charges are corrected, and charges are posted to the appropriategeneral account. Upon completion, Logs are to be reviewed and approved by the

1300 Commerce Drive 14th Floor, Decatur, Georgia IP: 404-371-2639 F: 404-371-2055www.dekalbcountyga.gov


Cardholder's Manager or Director to ascertain compliance with the policyguidelines.

Comment - PaperlessThe Auditee expressed their preference to curtail the volume of paper files and documentsin their office. Internal Audit suggested that all documentsbe scanned and filed into anelectronic folder by year and month. Electronic record storage reduces paper and printerinkItoner expenses, improves organization of records, improves accessibility offiles/records, and assist with compliance to the P-Card policy guidelines.

~ .BOC- District 7 - Complied with P-Card Policy & ProceduresCommentDuring our review we observed a Verizon Wireless charge of$150.00 for serviceon an unissued County wireless device. The County has a wireless contract withSprint for all County issued wireless phones. Office ofBOC-District 7 staffmentioned that the new employee received a County. issued phone but stillreceived County business-related calls on their non-County wireless device. Pre-purchase authorization was obtained from the Purchasing & ContractingDepartment for the charge.

;.

»- Chief of Staff to the DOC - Did not complyDeficiency

. 1) Out of 57 transactions, 30 receipts were available.2) The Manger/Director is theCardholder, Therefore, the Manager/Director

.approved.their Transaction Logs (Logs).Recommendations1) All P-Card transactions should have supporting documentation. Adequate

documentation ensures that expenditures incurred are in compliance with theP-Card policy.

2) To ensure management's review for compliance with the P-Card policy,completed Logs are to be reviewed and approved by the Cardholder'sManager or Director. Cardholders should not approve their Logs. Approversshould be higher-level employees than the Cardholder employee; this allowsthe approver to challenge transactions when the business purpose is not readilyapparent.

." County Clerk of CEO & BOC - Did not fully comply

DeficiencyThe Transaction logs (Logs) were not completed or maintained.

1300 Commerce Drive 14th Floor IDecatur, Georgia IP: 404-371·2639 F: 404-371·2055www.dekalbcountygagov


RecommendationPer P-Card policy, Logs are to be completed and maintained monthly by the Cardholderfor all P-Card transactions; the Log provides an explanation for the purchase. Monthlyreconcilement of the Log against the electronic statement should be performed to ensurethat authorized purchases are approved, unauthorized charges are corrected, and chargesare posted to the appropriate general ledger account. Upon completion, Logs are to bereviewed and approved by the Cardholder's Manager or Director to ascertain compliancewith the policy guidelines.

CommentsDuring our review we observed that several vendors included sales tax on twenty (20)receipts." TotaI-estimated"salestax paid was $285.00. In oraettotakeaavantagtfofDeKalb County tax-exempt status, cardholders should present their certificate ofexemption to the vendor.

We also observed the following P-Card transactions:1) A television was purchased for $839.96 to replace office furniture sold to a

previous term County employee. Although office equipment/furniture isacceptable when necessary for business-related purposes, staff should utilizethe "Countywide agreements for goods and services" when purchasing thesetypes of commodities. All purchases made for office equipment/furnitureexcept computers & printers must be procured through the County'sPurchasing & Contracting Department. Facilities Management informed usthat the Purchasing Director will notify a Purchasing Buyer to coordinate withthe office equipment/furniture vendor on behalf of the user department.

2) During our review, we observed eight (8) purchases of cake from A Piece ofCake Bakery totaling $499.74. Five of the eight transactions were made onCounty-Commission meeting days. UsingtheP-Card to purchase cake shouldbe discouraged; these types of transactions are uneconomical.

Also, for the audit period, food purchases totaled of$3,520.75. Thesepurchases were for the benefit of County employee( s) during regular BOCstaff meetings of the Clerk's Office and Central Staff members. The P-Cardpolicy does not provide an explanation of non-business related items. Thepurchase of food for department staff meetings may be perceived as apersonal convenience for employees. Purchasing and Contracting shouldestablish P-Card program guidelines to clearly define inappropriate usage ofthe P-Card. These guidelines should provide a list of prohibited expendituresthat cardholders should not purchase. This will ensure proper utilization andprogram management for P-Card holders.

IV. ADDITIONAL REMARKS FROM AUDITEE

v, MEETING IS ADJOURNED

1300 Commerce Drive 14th Floor I Decatur, Georgia I P: 404-371-2639 F: 404-371-2055www.dekalbcountyga.gov

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Conduct Prohibited by the DeKalb CountyCode of EthicsThe law which created the Board ofEthics, and as amended, specificallysets out certain conduct which is prohibited by those members who aresubject to the jurisdiction ofthe CodeofEthics. Those members shallnot:

• Give a reasonable basis for the impression that the member maybe impr.operly influenced in the performance ofhisfherofficiaI~ti~ ...

• Directly or indirectly request, receive, or agree to receive anything ofvalue which may influence or be perceived to influence,the member's officialactions; .

• Discloseor use confidential information acquired as a result ofthemember's position for private gain;

• Appear on behalf ofhimself or another concerning any contractor transaction which may be the subject ofan official action ofDeKalbCounty;

• Usehis/her position to secure unwarranted priv ileges for himselfor others;

• Render Service to any private business which is adverse to orincompatible with the proper discharge ofhis/her officialduties;

• Acquire an interest in any contract or transaction at a timewhen the member may have reason tobelieve that such aninterest will be affected by hisfher officialactions or actions ofthegoverning authority;

• Engage in any activity or transaction that is prohibited by a lawthat is applicable to him fher by virtue ofbeing a member ofthegoverning authority;

• Enter into a contract with DeKalbCounty on behalf ofhimself oranother involving services or property in which that memberhas an interest. This prohibition applies while tha t person is amember ofthe governing authority, and for twelve monthsthereafter.

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http://wt.w.d~bcountyga.g o\letl1ics/conduct.htn1 111

3'31/Z014 pcard prosecution

~om"""",,"""••To:. ' J

Subject: pcard prosecution

Date: Mon. Mar 31, 201411 :31 pm

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FWlW, I have no idea where exactly the Lewis/Pope case is in the court docket but I found an article about asimilar case online: People do get convicted for misusing a government credit card.

Tuesday, September 8,2009

Former Perimeter College Student Life Director Pleads Guilty In Pi-Card Case

Patrice Wright, aformer StudentLife Director at the Clarkston campus of Perimeter College, pled guiltythis morning in DeKalb Superior Court over her misuse of her state-issued purchasing card (Pi-card). Wrightentered a guilty plea to ten counts of theft by taking, and she was sentenced by Judge Robert Castellani toten years intensive probation and 160 hours of community service, In addition, restitution in the amount of

. .

$3,463 was ordered to be repaid to the state.

Part of Wright's duties at Perimeter required her to make certain work-related purchases, including thepurchase of gift cards for use by the school. On January 22,2007, Wright used her P-card to purchase fourmall gift certificates with aface value of $500 each which she used to make payments on her car loan. OnFebruary 7, 2007, Wright purchased several gift cards with aface value of $340, one of which sheappropriatedfor her oW,n use to reserve a hotel room in Hawaii. In addition, the state investigationdiscovered that Wright had used her Prcard to make personal purchases while on a trip to Disney inSeptember 2006 and while on a trip to Las Vegas in over the New Years holiday in 2006-2007. The totalamount of Wright's thefts totaled $3,463.25.

The case was prosecuted by Assistant Attorney General Laura Pfister, and the case was investigatedjointlyby the State Audit Department and the Georgia Bureau of Investigation.

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DEPARTMENTOF

PURCHASING & CONTRACTING

OFFICEOF

DIRECTOR

DeKalb County GovernmentRoom 202 Maloof Center, 1300 Commerce Drive, Decatur, Georgia 30030

April 11,2014

Via Email: [email protected]. Viola DavisCommunity MissionaryDeKalb County, GA

Re: Open Records Act Request: P-Card

Dear Ms. Davis:

Thank you for allowing us additional time to gather the documents for your request, received on April 7th, 2014. Yourquery was for "documents that verify that DeKalb County Commissioners, who have held Commission Seats duringthe period 2009 through 2014, have been notified of the misuse, if any, of the DeKalb County Government issued P-Cards; have been counseled on misuse, and have signed acknowledgement statements regarding same".

There are 27 pages of documentation to support this request. As provided in O.C.G.A § 50-18-71. you requestedcopies; therefore, the estimated charge is $2.70. This charge reflects a cost for the copies at 10 cents per page forapproximately 27. Payment is due by check or money order within 10 business days after you have received therequested documents.

The County and its officials and departments do not produce documents or records that are protected by the attorney-clientprivilege or the attorney work product doctrine under Georgia or federal law or that are otherwise exempt from productionunder the Georgia Open Records Act. The County expressly reserves and does not waive any statutory exemptions from .disclosure provided by O.C,GA §50-18-71, et seq. and other applicable laws.

Sincerely,

·~4iWJ--.t,.",..Kelvin L. Walton, CPPB{). Director and Chief Procurement Officer

Purchasing and Contracting

KLW~W:imh

Attachment: Invoice for photocopies

commissioner sharon barnes sutton and judy brownlee ethics complaint and amendment - doc. 1

Documents