REV.

10/02

DEKALB COUNTY BOARD OF COMMISSIONERS

I ITEM NO.
ACTION TYPE

HEARING TYPE

BUSINESS AGENDA / MINUTES

Preliminary

MEETING DATE: April 22, 2014

I

Resolution

SUBJECT:

Internal Audit of Expenditures of Board of Commissioners Board of Commissioners YES

I DEPARTMENT:
ATTACHMENT

I PUBLIC HEARING:
INFORMATION CONTACT:

NO Commissioner Rader Commissioner Gannon 404-371-4909

PAGES: PURPOSE:

PHONE NUMBER:

To adopt a Resolution directing the Executive Assistant to obtain the professional services of an auditor to conduct a financial audit of all spending by the Board of Commissioners and their staff for the past five years. NEED/IMP ACT: There has been a recent analysis by a reporter for the Atlanta Journal Constitution of the purchase card (PCard) expenditures by the Board of Commissioners (BOC). This analysis appears to indicate that County funds have been spent for personal uses and that existing procedures for the use ofthese P-Cards have been violated. While the work of the reporter is useful, it is necessary for the Board of Commissioners of DeKalb County to conduct a professional audit to determine whether public funds have been misused, to provide complete transparency to citizens and to begin to restore public confidence. By adopting this resolution, the Board of Commissioners directs the Executive Assistant to obtain professional services from a Certified Internal Auditor or a Certified Government Audit Professional to review expenditures for the past five years by each BOC member, his/her commission district office and the BOC central office. The Executive Assistant shall fund this service with 2014 budgeted funds which have been allocated previously for an internal auditor. The audit will review expenditures to consider (1) whether purchases were for appropriate material goods that are used by a Commissioner in the normal function of his/her Commission office; (2) whether there is evidence of a valid work product when a service is purchased; and (3) what evidence exists that meals, travel expenses and other expenditures are for County business. The auditor shall audit the commissioner, staff and commission office for District 1 first and then proceed to audit the other six commissioners, staff and commission district offices in numerical order, finishing with an audit of the BOC's central office expenditures. As the auditor completes work, the final and complete audit shall be distributed promptly to each member of the BOC, the Chief Executive Officer (CEO), and the Board of Ethics ofDeKalb County and shall be made available to the public. RECOMMENDATION(S): To approve the attached Resolution and authorize the CEO to execute all necessary documents.

A RESOLUTION BY THE GOVERNING AUTHORITY OF DEKALB COUNTY, GEORGIA DIRECTING THE EXECUTIVE ASSISTANT TO OBTAIN THE SERVICES OF A CERTIFIED INTERNAL AUDITOR OR A CERTIFIED GOVERNMENT AUDIT PROFESSIONAL TO ANALYZE THE EXPENDITURES OF EACH MEMBER OF THE BOARD OF COMMISSIONERS AND THEIR STAFF FOR THE YEARS 2010-2014. WHEREAS, there is prima facie evidence that County funds have been misused by a member of the Board of Commissioners and her staff; and WHEREAS, the members of the Board of Commissioners do swear in their oath of office to the citizens of DeKalb County "that they are not the holder of any public funds that are unaccounted for;" and WHEREAS, the reputation of all Commissioners has been called into question by the publication of information related to the use of Purchase cards; and WHEREAS, the citizens of DeKalb County deserve to know how their taxes have been spent; and WHEREAS, the Board of Commissioners has previously appropriated funds for an Internal Auditor; and WHEREAS, Certified Internal Auditors and Government Certified Audit Professionals are qualified to conduct such an audit as described herein; NOW, THEREFORE, BE IT RESOLVED, that the DeKalb Board of Commissioners does hereby resolves as follows: 1. The Executive Assistant is directed to use 2014 budgeted funds set aside for an internal auditor to obtain the professional services of a Certified Internal Auditor or a Government Certified Audit Professional to review the expenditures for the past five years (2010 through 2014) by each member Board of Commissioners, hislher respective staff and office, and the central office of the Board of Commissioners; 2. The audit shall review 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 product when a service is purchased; and (c) what evidence exists that meals and travel expenses were for County business; 3. The auditor shall begin auditing the commissioner staff, and office for commission District 1 first and then proceed to audit the other six commissioners, staff and district offices in numerical order, finishing with an audit of the Board of Commissioners' central office expenditures; and -1-

4. 2As the auditor completes work, the final and complete audit shall be distributed promptly to each member of the Board of Commissioners, the Chief Executive Officer, and the Board of Ethics for DeKalb County and shall be made available to the public.

ADOPTED by the DeKalb County Board of Commissioners, this_ 2014.

day of

_

LARRYJOHNSON,MPH Presiding Officer Board of Commissioners DeKalb County, Georgia

APPROVED by the Interim Chief Executive Officer of DeKalb County this _ day of 2014.

LEE MAY Interim Chief Executive Officer DeKalb County, Georgia

ATTEST:

BARBARBA H. SANDERS, CCC Clerk to the Board of Commissioners and Chief Executive Officer DeKalb County, Georgia

APPROVED AS TO FORM:

O.V. BRANTLEY County Attorney DeKalb County, Georgia

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