dekalb county p-card audit: central office and clerks

8/10/2019 DeKalb County P-Card Audit: Central Office and Clerks

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DeKalb County Board of

Commissioners Purchase Card Audit

For Your Review By:

Unhappy Taxpayer &

Voter.com

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FOR THE PERIODS APRIL 2004 TO APRIL 2014

DEKALB COUNTY BOARD OF COMMISSIONERS

CENTRAL

ADMINISTRATION AND CLERKS

REPORT ON AGREED-UPON PROCEDURES

. . . . 1

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DeKalb CountyBoard of Commissioners Purchase Card Review Central

o,a. PL UNK ETT CO.~r.c,

I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I

ACCOUNTANT1S & CONSULTANTS' 1800 PEACHTREE RD. NW' SUITE 333' ATLANTA GEORGIA 30309' VOICE (404) 3516770' FAX (404) 351.6845

1050 17TH ST, N.W SUITE 600' WASHINGTON, DC' 20036' VOICE (202) 4965307' FAX (202) 4662400

EMAIL. [email protected] WEB WWWOHPCPACOM

DeKalbCounty Georgia Board of Commissioners-Central

Administration and Clerks

DeKalb County, Georgia

INDEPENDENT ACCOUNTANTS' REPORT ON AGREED-UPON PROCEDURES

We have performed the procedures engagement as listed in the Table of Contents, which were

agreed to by the DeKalb County Board of Commissioners (the BOC ), solely to assist with

monitoring proper application of certain policies and procedures relating to analyzing the

expenditures of each member of the BOC and their staff for the years commencing April 2004

through April 2014.

These Iservices are delivered by applying a set of agreed-upon queries to records contained in

your system database via computer-assisted data-mining technologies. The objective of these

procedures was to identify within the database any anomalies or other matters that would require

furtherl investigation. Such anomalies could be an indication of an error, either intentional or

uninteftional, a need to refine your internal control framework or a need to improve operational

efficiencies.

The lounty's management is responsible for the contents of the database and all related

accounting records. This procedures engagement was conducted in accordance with attestation

standads established by the American Institute of Certified Public Accountants. The sufficiency

of these procedures is solely the responsibility of the specified party to this report, Consequently,

we make no representation regarding the sufficiency of the procedures as listed in the Table of

Contents either for the purpose for which this report has been requested or for any other purpose.

We were not engaged to, and did not conduct an audit, the objective of which would be the

expression of an opinion. Had we performed additional procedures, other matters might have

come to our attention that would have been reported to you.

This report is intended solely for the information and use of the BOC and its management and

should not be used by anyone other than those specified parties.

,

Atlanta, Georgia

October 3, 2014

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DeK alb o u n ty B oard o f Co m m is s io n ers P u rc h as e Card Rev iew - Cen tra l

3\Page

R E PO RT O N A G RE E D U PO N PR O CE D U R E S

C O MM ISSIO NE R D IS TR IC T C EN TR AL O FF IC E

D E K A L B C O U N T Y G E O R G IA B O A R D O F C O M MISSIO N E R S

FO R T H E PE R IO D A PR IL 2004 to A PR IL 2014

Table of Contents

PAGE NO.

t

B.

Executive Summary 4-5

Agreed-Upon Procedures Defined 0

o'

0 000 00 000 0

o'

6

C o General Information 0 0 6

D.

DeKalb County Policies 6-7

It

Purchase Card Policy

e Travel Policy

e Mobile Policy

G Retention Policy

I

Summary of Procedures Performed

0

7-8

e

Purchase Card Expense Review

8 Non Purchase Card Expense Review

E.

F.

Surnrrraryof Findings Purchase Card Transactions 9-13

o General

e Specific

Purch~se Card Review - Individuals 14-19

.

H.

Non Purchase Card Transactions 0 0 0 20-23

6) General

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DeKalb C unty Board of Commissioners Purchase Card Review - Central

Executiv, Summary - Central Office Administration and Clerks

We performed those procedures stipulated in the DeKalb County's Georgia Professional Service

InvitatiOI' to Bid, (ITB No. 14-100413) as mandated by the Board of Commissioners' resolution dated

April 22, 2014. The objective ofthese procedures were to review DeKalb's County Procurement Card (P-

Card) expenditures to consider (a) whether purchases were for appropriate material goods used by a

Commissioner in the normal functioning of a Commission office; (b) whether there is evidence of a valid

work prollductwhen a service is purchased; and (c) what evidence exists that meals and travel expenses

were for County business. The scope of this review was to cover the periods commencing April 2004

through April 2014. The sufficiency of the procedures performed is solely the responsibility of those

parties specified in this report.

P-Cards offer a quick and efficient means of making business purchases. According to a National

Association of Purchasing Card Professionals (NAPCP) evaluation, typical savings resulting from P-Card

usage arb $63 per transaction.' Efficiencies include the cost of vendor maintenance, purchase orders,

wages o~ employees that process payments, and resources for check disbursements. Inconsistent

compliance with P-Card policies provides a less than desirable internal control environment and reduces

I

level of transparency for County resources utilization.

During dur engagement, we reviewed internal audit reports issued by the Internal Audit & Licensing

Divisionlon all of the District and Central offices covering transactions from 2009 to 2011. Deficiencies

cited in these reports included: (a) improper or nonexistent transaction logs; (b) charges unsupported by

receipts pr other documentation; (c) lack of approval at the appropriate levels by authorized personnel as

identified in the Policies and Procedures Manual; and (d) incorrect coding of transactions by budget line

categoriJs. Our procedural review revealed deficiencies concurrent with those previously found by the

Internal Audit reports. A substantial portion of the supporting documents including the P-Card

accounting logs were never prepared or submitted in accordance with the Policies and Procedures adopted

by the County.

This procedural review took into consideration the County's five (5) year mandatory record retention

policy inclusive of the limited availability of any records prior to 2009. Additional efforts were therefore

made to secure any documentation still in possession by former employees. Letters were sent to addresses

on file with DeKalb County Human Resources requesting assistance in providing supporting

documentation.

Specifically, the BOC Central Administration and Clerk function has broad administrative activity and

related expenses. The scope period P-Card activity reflects a high concentration of travel, conferences,

catering for meetings, office and technology supplies, with other customary administrative expenses

which appropriately' align with their function and support County business purposes. Our review of the

BOC Central Office Administration and Clerks covered the entire scope period. The BOC Clerks group

began in 2009. Ten ,(10) people within the district were granted purchasing cards. Of the 10 cardholders

observed, we received no supporting documentation for 5 former employees whose 373 transactions

totaled $41,887. We reviewed the vendors and transaction descriptions for all expenses without receipts

and noted their appearance of County business purpose; however, without the supporting documentation

availability, reasonable assurance is limited.

P-Card purchases commenced in 2006 and 2009 for the Administration and Clerk groups respectively;

total spend for each group was $194,445 and $62,725. The cumulative purchase card usage within the

1www.napcp.org

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DeJ(al County Board of Commissioners Purchase Card Review - Central

BOC r:entral Office increased steadily from 2006 through 2009 before tripling its annual total to $45,969

in 2010, and reaching a full year high total of $63,755 in 2011. Subsequent full year totals have averaged

appro imately $40,000. ...

i

Indivi I ual card expenditures ranged from $260 for T. Sanders to $87,861 for B. Sanders. The

concentration of purchase card expenses was categorized as Other Miscellaneous Charges; a total of

$169,~39, or 66% were classified as such. Other Miscellaneous Charges activity included various

categories of expenses including catering for meetings, supplies, printing, and travel. It is recommended

to cod future operating expenses to more specific general ledger accounts classified by the nature of the

expense instead of the broad classification in the other miscellaneous charge account.

As a whole, we noted the BOC Central Office's general compliance with established County policies and

procedures.

Policies and procedures provide a valuable management control on P-Card operations. Mandatory

procedures help provide an essential framework for integrating financial and operational best practices.

Compliance

by

all levels of County staff, including the Commissioners is recommended. to ensure

financial transparency and objective stewardship of County resources.

To mitigate non-compliance and exposure to fraud, waste and abuse, mandatory training on P-Card

Policies and Procedures should be implemented for all authorized users. A periodic reassessment of these

pOlicie~ and procedures should be viewed as a means by which internal controls are enhanced on the use,

aut.horifation, and documentation and approval process. Further, there should be a review of the P-Card

system lintegration with the County's organizational structure. The current policy is vague on which

manage ent position is accountable and appropriate to review and approve Commissioner level

transac ions.

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DeKalb County. Board of Commissioners Purchase Card Review - Central _

An agre d-upon procedures engagement differs from a financial statement audit. A financial statement

audit is a snapshot of the financial picture of an organization at a point in time. In an audit, the auditor

obtains ~easonable assurance whether the financial statements are free of material misstatement, examines

evidenc~ supporting the financial statements, and assesses both accounting principles used and overall

financial statement presentation. The auditor then renders an opinion on whether the financial statements

are presrnted fairly in confnnnity with generally accepted accnunting principles.

This enijagement, an agreed-upon procedures engagement, is defined as one in which we perform specific

procedures and report findings. We did not perform an audit or provide an opinion relating to the subject

matter or assertion about the subject matter. Rather, we performed only those procedures that have been

agreed upon with management and report findings. These procedures often are at a more detailed level

than is customary in a financial statement audit.

General Information

On Apr~'122, 2014, the BOC passed a resolution by the governing authority of DeKalb County, Georgia

directin the Executive Assistant to obtain the services of a Certified Internal Auditor or a Certified

Goverm ent Audit professional to:

1. review the expenditures for the past ten years (2004 through 2014) by each member of the Board

of Commissioners, his/her respective staff and office, and the central office of the Board of

fommissinners.

2.

[l'he

auditor shall review expenditures to consider (a) whether purchases were for appropriate

Inaterial goods by a Commissioner in the normal functioning of a Commissioner office; (b)

~hether there is evidence of a valid work product when a service is purchased; and (c) what

evidence exists that meals and travel expenses were for County business.

The review was conducted in accordance with the following DeKalb County policies in effect during the

procedural scope period, 2004 to 2014: Purchasing Card Policy, March 2004; Mobile Policy; Travel

Policy; and the Retention Policy as required by the Georgia Records Act (O.C.G.A 50-18-90 et seq.),

whose revised schedules were filed with the Division of Archives and History, Office of Secretary of

State as of July 30, 2010.

Purchase Card Policy

The 2004 Purchase Card Policy states that DeKalb County has established a Purchasing Card (P-Card)

program that allows designated employees the ability to purchase selected, business-related goods and

services whose value is less than $1,000. This program is intended to be an alternative method for the

purchase of small dollar, miscellaneous expense materials and services. These policies and procedures

apply to the use of the Bank of America Visa Purchasing Card/P-Card.

DeKalb County is exempt from paying State of Georgia sales tax. This infers that DeKalb County staff

may need to provide written documentation to vendors and service providers for recognition of the

exempt status on procured services and purchases.

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DeKalb rountv Boardof Commissione rs Purchase Card Review- Central - - - -

The 20~4 Purchasing Card policy has been updated and was replaced in April 2014. For the purposes of

our

=

we followed the guidelines of the March 2004 policy which was in effect for the entire scope

period.

Travel olicy

The Dek.alb County Travel Policy, revised April 2006, sets out the guidelines for approval for travel and

traininglexpenses incurred while conducting authorized County business. .

Mobile fOliC

Y

The DeKalb County Wireless Policy, March 2009, sets out the guidelines for employees who require a

wireless device for performing essential job functions. Employees may be issued a Blackberry, PDA or

wireless card with monthly service paid by the department. Wireless devices and plans are to be used for

OffiCialtOllnty business only.

Record Retention Policy

The De, alb County Records Retention Policy is filed with the Division of Archives and History, Office

of Secretary of State as of July 30, 2010. The policy and subsequent revised schedules stipulate the

mandatdry minimum retention period for accounting records including: AccountsPayable Files; Invoices;

Journal Entries; Journals and Registers; Travel - Registration Fee Payments; and Travel Authorization

and Reifubursement Records. All stated documents have a retention classification of Temporary - Short

Term. The stated accounting records have a 5-year minimum retention stipulation; the travel related

documentation has a 4-year minimum retention stipulation.

This procedural review factored the County's 5-year minimum record retention policy inclusive of the

limited availability of any records prior to 2009. As a result, the transaction logs and receipts prior to

2009 were limited during our review.

Procedures

P-Card Expense Review

The P-Card review consisted of Board of Commissioners for Districts 1 through 7 (past and current), their

staff, and the Board of Commissioner's Central Office personnel who maintained a P-Card for any period

between April 2004 and April 2014. For each individual identified, a history of all P-Card transactions

was obtained and reviewed against established policies and procedures. We reviewed cardholder

transactions, cardholder statements, invoices, receipts and transaction logs to determine the following:

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 for County business related goods and services and/or appropriate for

department spend.

4) Individual transactions and monthly total transactions did not exceed guidelines established by P-

Card policy.

5) Transactions were approved in accordance with established policy.

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Dekalb runty Board of Commissioners Purchase Card Review - Central

Non p-iard Expense Review

We revirwed both vendor payment activities for accounts where the percentage of P-Card expenditures in

relation to the accounts payable transactions was relatively small as shown in Fig. 2, P'-Card

Expenditures as Percentage of Annual Account Total. This review was targeted on the following

account:

e

pther Professional Services

pther Miscellaneous Charges

fravel-Airfare

e Travel-Accommodations/Hotel and, Training and Conference Fees

We identified select vendors with high payment activity and reviewed supporting documentation to assess

if expenditures were for County business and to the extent possible, actual service or product was

received by the County.

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D.. .rbCounty Board of Commissioners

Review Results for BOC Central

Ex:pe.n~eAc~o~n~

Other Professional Services

Postage

Other Telecommunication Services

.

.

Travel- Airfare

Travel - Car Rental

Travel- Accornodations/ Hotel

T rave l - Per Diem

.Travel -Miscellaneou~ .

Dues

Train~~.& and Conference F.t:.~_.~x.t~rn~.1

Other Miscellaneous Charges

.Op~r~ting_Su'p~I.ies

Books and Subscriptions

Computer Equ ipment

Clerks

Fig.

1-

Total P-Card Spend/or ROC Central (April 2004 -April20J4)

P~CardTotal

$

120.94

s .' 166.03

$

4si.io

s. 3, 46i68

$

1 8 ~ 1 : .W

$ 7,187.~1.

$.. pili41

. s i,914:17

s -

.)ae

o O

, :.$' 15547.00

$ i52:663.86

$.7;40p.58.

$1.7511:S0

:$

475:04

Printi.ng Services

Travel - Airfare

Trav~i 'Acc~~~dation~i Hotel'

Travel-P~r[)ie,-

Travel - Miscellaneous

Due~.

Training and Conference Fee - External

Othe'rMi~~~~li~~~~-usCh~rg;; - - .-

.()pe.ri3 ing_~~p'p.l s.

Books and Subscriptions

s.. 'lfs2:

$ , '. {0:14.67

'$: . .'.. '7,~75.~5.

..:, .. .

r .302.98

$ :~624.51

.$ , ; . ? 5 P : o o

. .

9;270.91

F> -~ ;;r li.

$..2;193.85

Grand Total

Purchase

rd Review

BOC,- .tral

2008

2009

2010

2011

-2012-

201-3-

-2014

P-Card

P-Card

P-Card

$

$

$

$

$

$

L,

$

$

$

$ 1,391:90

$

434.75

$

$

454.15

s

154.27

T

172.48

$ 4,249.63

$

688.20

$

$

935.01

$

157.56

O S

93.05

$

650.52

s

101.69

s

$

230.00 $

}

.l,~~?,~

$

'4,964.00

$ -

~,,4S.5()()

$

2.2,749}9

$

i8,341.30

$

9,309:73

$

1,532~9.

$

1,63,2.37

$

318.74

$

185.01

$

Ui.98

$ 75.00

$

s

475.04

s

Cle~,

$

12.52

$

$

.~.

$

~

.

~64:~9

$

$

$

982.67

s

45.70

$

?

119.89

$

$

$

17.25

$ . . .

s

$

250.00

._~_,:l,~:~_

s.

$

1,


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DeKalb Coun ty Board o f Commissioners

Purchase Card Rev iew

BOC Central

During our review we noted 1,607 transactions totaling approximately $257,170 during the April 2004 through April 2014 scope period .

Based on the documentation provided, 57% of transactions -W&--StlpflGI=tct--h-t:Gipt~..-r-h-tG:taLtr-aQsactions,or.which.no.receipt.was

observed, were 684 and totaled $54 ,95 2.

Per P-Card policy, transaction logs are to be submitted monthly, include a listing of all transactions and, be signed as evidence of its

review and approval. 68% of transactions were included on the transaction logs as directed by P-Card policy. The 564 transactions which

were not included totaled $66,122, and were identified as having a business purpose.

We noted that 32% of the transaction logs provided for review lacked an approval signature as directed by the P-Card policy. This lack of

signed approval on the transaction logs were observed as commonplace and occurring frequently within most Districts as well as the BOC

Central groups. A global recommendation for this evidentiary measure to be re-emphasized and clarified regarding who is required to do

so. The P-card policy states the cardholder's Department Director is to sign the transaction log. Further clarification will be provided

within the BOC Central groups as to whom will be required to sign the logs in the stead of a Department Director.

Finally, we observed 110 transactions totaling $20,840 which were not properly exempted from taxes per the P-Card Policy .

P

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DeKalb County Board of Commissioners

Board of Commisioners


EKpense Account

~th~r Pr ofe ss i o na l Services

Postage


.Tr avel Airfare

Travel - Car Rental

Tr~vel - A.~co~o~~ ti


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DeKalb County Board of Commissioners

Board of Commisioners


~pe':l.s~

A~~_o~~t.


.po~t~g_e


Travel- Airfare

.Travel - Ca r Rente I

.Tra.v:~- ~~.


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DeKalb County Board of Commissioners Purchase Card Review

BCC Central

Boardof Commisioners


2012 2013 2014

0042014

P . C a r d o t a l : ~ ~ a ~ : I A C C O U n t T o t a 1 1

. C ; : ~ : O f .

~ ~ ~ ~ t . 1 : ; ~ Y o ~ ~ ~ t l ~ ' : C ; ~ : ; ~ ~ ~ a ~ :

I

A ~ : ~ ~ t

$

i20.~4

$ $.

37.,.??~~.~ 0%

. J .

J ~~,39.1~9 . 0%

.? .

$ .1 66 .0 .3 ..~ _ .. } . . n ..a . .~...L ...;.. ..nj a... }

$,4~il)P $.J 12.~ooo_: OJ ...

n . a ~ . .

..

$$.

3;~6f(;ij ..~. . ....~ ..

j~..

2.

1~~.:~() J 1,

39

2:

9

.

0

.. ~~~ .. L~~?~..

., ,'1,821.68 .$. $_ n La ~ ~~~2~ : S. 454.15 100% . . ....L..~~-n

$7;187:21 ... ?

17248

$

17.24~., 100% }~,~4~:~-:L.~,24~~... 100% ...

L ..

68820

$

i; 19i: .o il

:S.S 96.00 0%

.$ .~~ ~ -~ . J

~5.:0.1...

~9~E...

. ? 157.56'

.....$i;9~~j7 ... ~_ ..~~O.S s 93.05 100% .. ~ 650.52 L ~.-?~.. .1.-~~ .

1...

1.q,~.

;'28()'OO J

L. .

nj. L~3.E.O. S .z.~0~--~_.~~?.. _.

$.:15,547.00

.s ~,~?~:OO. '$.

.3,,,~,?0 43% ~ .~ ,96.4:9q.J . ~,~.:'2:~g.. 60% 2.] .45 ..

~ 9 - . . .

~: .1'?2,6~~:86

$P.7.4.~1.?$ 33.B?8:8~ (;9~ ~

~~24.~3.-.

..

~~,4...4~.:.~..

78%$~,?g9; .3. ......

$ 7,4065~ .J},533c8Q.J J.3()1 '.3.~ 21.~ .~ .,.G~~:~7..Lg~~2.1B ~3.~.. .L..~.~~:?4.: .

$ ..;

i ; 7 5 8 : 5 0 185.01 ..~ . 1.4E2C ~ .. 13% . $ 221.9B.? n~~ ~~%_ ..??:2.0 .

$

4 1 ~ . 6 4 $ $ 599.00 0% $ 475.04' $ 714,.59 66%$

ClerkS' .'.~:Jef~ :::,: .

I

p-card %of

Total

xp~nseAccount


Posta~e

O ther Telecommunication Services

Travel - Airfare

Travel- Car Rental

Travel - Acc,omodatio~s/ ~?~el

Tr avef -. Per Diem

Tr avel> Miscellaneous

Dues

Training and CC?~.f~re~.~.:_~.e~ ~t:r.n.al

Other Mis~ell.a':l.~'?us Charges .

Opera.ti n1;~~J?P~.i_~~

Books and S~~scr.ip ~i_ons.

Computer Equipment

Clerks

' :1 . ': . .

n~

n fa.

... -...~~.-

.~t .._

...nJ .

li.' .

nja.. ..

n . ta.

' ('?

... ~(a

.n(a..

.. . o f

a

n /a

..Clerks

$ '12,52

; : H j ; 1 ~

s . 3 0 2 9 8

S624 :5J

$.,

2?p.?O

$9270.91

$16 )75.09

$,


15/24

DeKalb ounty Board of Commissioners Purchase Card Review

BOCCentral

District Metrics and Breakdown ofP-Card Spend for 2004 through 2014 - By Individual

I

I ' , ,

Board of.Commissioners Central Office'

Breakdoru by Personnel

, Totall'-Card % of' TotalP-Card,

Transactions -. D'. .

I:

Spend 2004 thru '

istrlct

2004 thru 20142014 ,:,

E. Harris

'216, 13%

$

39,285.87

15 % - , 20%.,

D.McKehzie

I

,,,' 280

17%

$:,40,967.66

16% < 100%

B .

Sande~s

, 404 25%

$,< ',, ',

87,861.26 34%;,99%,

J .

Vinicki

18% ,:6 i% -; :, '

. W il liams

Current Fmployees Total

,:, ,J234'

T.

S anders

*

* '

A, Atkins***

.:' .4 ' : ;.. :.

K. Barker* ''

.247,

72

. Day '**

D. Scales * *

Totals ',; ,

;( ,,,

***Not,: For individuals for whom no documentation was available through the current district

adminisration due to retirement or having been under a prior administration, we attempted to contact

them via mail to inquire of documentation availability. At the time of report release, no further

documentation was obtained or made available.

I

I

A.Atkinl,

O ther M *cellaneous Charges

$ 4 56 ,19

100%

,, 'j ', Tot~i

'

-,

I

General Observations

Between March 9, 2009 and May 6, 2009 there were 4 transactions totaling $456.19 for which there were

no transaction logs or receipts. The composition of the charges included office supplies and a meal.

Although all activities appear to be County related, without accompanying receipts reasonable assurance

cannot be determined.

i

Total

%,of

KBark~r

Spend

i

O ther M isc eJ l a n eou s C harge s

$

27,565,72

100 %

O p era tin g S upp l i e s

$

24,74

0%

Total

$

27,590.46

14

I

P age

I

_ _ 1 - - - 1 - 1 _ 1 _ _


16/24

I

DeKaib


17/24

DeKalb jount

y

Board

0 1

Commissioners Purchase Card Review .

soc

Central

G There were 45 t iansactions toting $ 4,596.16 that were not evidenced by transaction logs.

G

~tappeared that f4 transactions totaling $ 4,546.16 did not have transaction receipts.

o There were.3 trarsac~ions that were not ~roperly exempted from sales tax per the P-Card policy.

Q 58 transactions tere Improperly categorized.

All trantetions were obrrved to be business related.

. I

I

Total

.%of

D. ,McKe~zie

.

. . . . .

.-,', .

'Spend


$

451.10 1%

Travel - Airfare

$

958.30

2%

Travel - Car Rental

I

$

662.15

1%

Travel - Accomodations / Ho el $

4,148.38

9%

Travel - Per Diem

$ 1,158.05

3%

Travel- Miscellaneous $ 310.69

0%

Training and Conference Fee

External

$

8,148.00

18%

Other Miscellaneous Charges $

25,362.53

56%

Op erating Supplies

I

$ 3,592.99

8%

Books ane

Subscriptions

$

452.01

1%

Computer Equipment

$

411.45

1%

Total'

..

;.

.. ,

'

, .,.4~,655;65

.,.

General

Observations

D.McK

nzie's P-Card activity represented 16% of the over

all Board of Commissioners expenditures and

compOSe:i117%of the transactions. The concentration of her P-Card expenditures was in support of the

office in Other Miscellaneous Charges, Training and Conference Fees and Travel.

Extended ReviewDetails

We noted the following:

It There were 5 transactions totaling $ 289.41 that were not evidenced by transaction logs.

It There were 19 transactions that were not properly exempted from sales tax per the P-Card policy.

It 124 transactions were improperly categorized.

8 Included in the Other Miscellaneous Charges of $25,363, it was noted that 84 transactions

totaling $12,473 was for food and catering services for commission and staff meetings.

All transactions were observed to be County business related.

6 I P ag e

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18/24

DeKalh County Board of

Commisslorters

Purchase Card Review BOC'Central

B. Sandel .

Total

%of

Spend

Other P rofes s ion al S ervices $ 120.94

0%

Posta ge

I

$ 20.65

0%

Travel- M scellan eo us

$

698.33 1%

Due s

I

$

300.00

0%

O th er M is J ell aneous Cha rge s

$

47,872.87

53%

O pe ratin g

,uppl ies

$

19,715.69

22%

B ooks an d IS ubs cr ip t ions

$

2,327.85

3%

Computer Eq uipmen t $ 63.59

0%

Tra vel - A ir fare

$

3,024.67

3%

Travel - A ccomodat ion s

I

H ot el $

7,975.45

9%

Trav el - Per Diem

$

302.98

0%

Tra in in g ~ d C on feren ce F ee -Exte rn al

$

7,190.91

9%

..

...

~9,OU93.

otal~

- .' : :> : ' : . ' .

'$:

. .

..

..

I .

General ObservatIOns

B. sandek P-Card activity represented 34% of the overall District expenditure total and composed 25%

of the transaction volume. The concentration of her P-Card expenditures was in support of the office in

Other Mi~ceJ)aneous Charges and Operating Supplies. Review of Other Miscellaneous charges totaling

$47,872 tCluded:

fP Office supplies, printing & minor technology costs for $6,065 during the scope period.

Q Commissioner meetings, community events and related catering/food costs approximately

$22,200.

G O Other travel and conference costs over $10, I00.

G Government professional association fees, reference materials, minor technology and other

related costs.

Extended Review Details

We noted

2

transactions totaling

$53.40

for food/meal expenses in

2009

that did not have transaction

receipts available. These expenses were included on transaction logs and reflect minor costs.

We observed a P-Card expense of $2,500 for a County event held at the Fernbank museum in Oct 2011,

which appeared to exceed the $2,000 recommended transaction limit. This expense was for County

business activity.

We observed

77

transactions totaling

$13,909

which were not properly exempted from taxes per the P-

Card policy. These transactions were for supplies, food, and other costs. They had supporting

documentation and were for County business.

7

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DeKalb J u n t v Board of Commissioners-Purchase Card Review

I

B O C Cen tra l'

T. SanderJ

.1

Total

% of

Spend

O th er M i sc ell a ne ous C har ge s $ 260.00

100%

Total

$

.:

260.00


Between January 20, 2009 and March 18, 2009 there were 2 transactions totaling $260 for which there

were no transaction logs or receipts. The composition of the 2 charges was other miscellaneous charges,

which included meals and supplies. Although all activities appear to be County related, without

accompanying receipts reasonable assurance cannot be determined .

$

309.22

Postage $

113.88 2%

De -Scales

. %of

/rotal . - : ..

.Spend,

O th er M iscel la n eo us C h arg es

$

4,47l.96 91%

7%

peratin g Suppl ies

Total

I


Between ~Ugust 17,2006 and December 8, 2006 there were 48 transactions totaling $4,895.06 for which

th t tion lozs or recei t II '(on of the charges included postage, operating

d printing services, and meals. Although all

ying receipts reasonable assurance cannot be

ere were no ransac IOn ogs or receip s. le composm

supplies, and

other miscellaneous charges, which include

activities appear to be

County

related, without accompan

determine d.

~~

.

......

~.

'.:

.........

'

..

% of

J.

Vinickl

. . . . .

:(,::;

..

~.

;:: 'Tr i tal '-' ~

' '' S ~ p e n d

.. . . . . . . . : . : . . . . .. : . : : : . > ..

T ravel - M iscel laneous $

24.00

5%

O the r M iscel laneous Charges

$

105.02

23%

O pe ra ti n g S u pp li es

$

289.86

65%

B ooks an d S ub sc r iption s

$

29.98

7%

Total

'. : .

' ..$,' { : ,: :' : . 4 4 8 ,86


1 . Vinicki's P-Card spending represents a minor amount, less than 1% of the overall Board of

Commissioners expenditures and compose of 1% of the transactions. The concentration of his P-Card

expenditures was in support of office operating supplies.

Extended Review Details

All transactions were observed to be County business related.

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DeKalb lountv Board of Commissioners Purchase Card Review

>

M. Willi msill

Total

.%of

Spend

Travel- irfare $

2,503.38

5%

Travel - d:ar Rental

$ 1,159.53

2%

I

Travel - tccomodations / Hotel

$

3,664.63

9%

Travel - ,er Diem

$

189.57

0%

Travel- o/riscellaneous

$

1,553.66 3%

Dues

$ 230.00

0%

Training and Conference Fee -External

$ 7,399.00

16%

Other Miscellaneous Charges

$

30,534.95

65%

Total

.. . . .

$, ,

'47,234:72

'.',


M. Wil~iams' P-Card activity represented 18% of the overall District expenditures and composed 20% of

the traIlsactions. The concentration of his P-Card expenditures was in support of the office in Other

Miscellaneous Charges and Training and Conference Fees.

Extendkd Review Details

We notld the following:

e

There were 59 transactions toting $5,872.05 that were not evidenced by transaction logs.

III It appeared that 123 transactions totaling $12,587.03 did not have transaction receipts.

e

There were 14 transactions that were not properly exempted from sales tax per the P-Card policy.

III 37 transactions were improperly categorized.

e Included in the Other Miscellaneous Charges of $30,534.95, it was noted that 170 transactions

totaling $23,043.73 was for food and catering services. The remaining charges were for travel,

parking, airline tickets, automobile rentals, and ticket upgrades ..

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DeK,Ib C I untv Board of iOmmfSS fOn e .- s Purchase Card Review

.. B oe Central'- .

Non p-C rd Expense Rerew

During the scope period df 2004 - 2014, we reviewed invoices from larger volume BOC Central vendor

activity t d ascertain the nature of expenses or services provided. All paid vendor invoices reviewed were

identified as a County bJsiness related expense Of service. The vendors provided a variety of services

including the following: IgraPhic design, public relations consulting, travel services for County staff,

printing, tatering for govfrnment meetings, technology equipment suppliers, office supplies, government

staff prof ssional trainin~, research, financial consultant services and other services. No unusual activity

was noted for the vendor invoice activity reviewed.

For the pllfPose of this J;1'eport,a vendor is classified as a person or business receiving payment from

DeKalb County through the Accounts Payable process. Employees (i.e. Natasha Kennedy) submitting

reimbursement requests through the County's Oracle IExpense System for expenses incurred while

conducting County businiss are shown as vendors.

'$$Ti>tal, .... ':': '

.I~v'ojc~s~:.\ ~:.,,:;~ ~ :; :: t - :~ < ~ ~ . i~ : e :~ ~ t e lL U : i~ : ' : : : - : . ~ : .~

. :' '. .. .' '.'# o f : :.

Board

o f

Cojrunissioners-Admtnis lration.Top Vendors byD~ tl ~ .:s (F ~

in;;j,,20'O

' 7 *pr ii'i9 i4 )~ '

;:i;'voke~

BANK OFAMERICA NA

281

61050.86 J u ne 2 00 9 thru April 2014

MUNICIPAL CODE CORPORATION

28

39,993.07 February 20091hru April 2014

GRANlCUS INC

38 847 .14 October 2011 t hr u D ecem b e r

2013

DEA UINFORMATION SERVICESCOMPANYINC

10

37,26450

O ctob er

zul l thru August 201l

OFFICE DEPOT INC 563

25,m.89

April 2009 Ihru Apri l 2014

APPLE COMPuT~R INC

10

10,690.00 May 2011 March 2012

NA TA SHA K K$


22/24


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I

DeKalb runty Board of CommissionersPurchase Card Review . .... ... . BOC Central

ror $32,287 for hardware, software services and a Feb 2013 invoice for $8,085 for vote cast and

r0ftware services.

Dealt Information

I

e Information technology services were provided by Deau Information from July 2007 - November

t

023. Total vendor payment activity was $37,265. The vendor invoice activity ranged from $40-

18,686. We reviewed an August 2013 invoice for $7,130 for IT support services.

Maximt r Financial Services

a Consulting services were provided by Maximus Financial Services from June 2008 - January

2009. Total vendor payment activity was $27,790. The vendor invoice activity reflected 3

payments of$9,263.

Marriotj Hotel Services (DBA Wardman Park)

e Meeting accommodations, hospitality and catering services were provided by Marriott Hotel

~ervices (DBA Wardman Park) from March 2005 - March 2013. Total vendor payment was

$26,720. Vendor invoice payments ranged from $297 - $1,487. We reviewed 2 invoices from

8ept~mber - December 2008 for $1,386 and $510 respectively for BOC meeting catering

~ervlces.

Decatu Atlanta Printing

rrinting services were provided by Decatur Atlanta Printing from December 2006 - March 2014 .

]Total vendor payment activity was $17,984. The vendor invoice activity reflected a range from

~25 - $2,442 that aligned to the printing volume and project scope.

JMA Catering

e

@

Catering services were provided by JMA Catering from June 2009 - June 2010. Total invoice

payment activity was $28,616. The vendor invoice activity reflected a range from $180 - $1,036

based upon the BOC event and attendees to accommodate with catering services.

A Divine Event

e Catering services were provided by A Divine Event during October 2011. Total vendor payment

activity was $6,890. We reviewed the October 2011 invoice for the catering service provided on a

County volunteer recognition event.

Toshiba Business Solutions of GA

Computer equipment and support was procured with Toshiba Business Solutions of GA from

June 2011 - August 20l3. Total vendor payment activity was $39,714. The vendor invoice

activity ranged from $672 - $1,309 for pc equipment.

Dell Marketing

e

Computer equipment was procured with Dell Marketing from May 2009 - October 2013. Total

vendor payment activity was $36,785. The vendor invoice activity ranged from $36 - $2,058 for

pc equipment.

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DeK C l' tb County BoardofCommissioners Purchase Card Review BOCcentral-e-

Apple Co 'Puler

a echnology equipment was procured with Apple Computer from May 2009 - March 2012. Total

v ndor payment activity was $10,690. The vendor invoice activity ranged from $158 - $4,792.

e reviewed a December 2011 invoice for $599 for an I-pad tablet purchased.

Office D' lot

III

~ffice supplies were purchased with Office Depot from April 2009 - April 2014. Total vendor

il~voice payment activity was $79,967. The supply invoice activity ranged from $12 - $759.

SfPp1y expenses are customary for County operations.

Georgia State universitylFoundation

e Research and consulting services were provided by Georgia State University Foundation in June

2010 for $48,00~. The services were paid in 1 vendor invoice for $48,000 for a personnel study

conducted in 2010.

A

C

l

'

LOm orportuion

III eeting minutes recording and imaging services were provided by Axiom Corporation in

October 2011. Total vendor payment activity was $7,500 for this invoice, We reviewed this

~ctober 2011 invoice for recording and imaging the meeting minutes.

ASI sysJm Integration

Ill rj1formation Technology and systems professional services were provided by ASI System

Integration from October 2011 - January 2014. Total vendor payment a.ctivity was $9,83l.

lendor invoice payments ranged from $250 - $5,697 for these services.

dekalb county p-card audit: central office and clerks

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