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
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DeKalb CountyBoard of Commissioners Purchase Card Review - Central
o,a. PLUNKETT & CO.~r.c,
IIII IIII IIII IIII IIII IIII IIII IIII
ACCOUNTANT1 S & CONSUL TANTS' 1 800 PEACHTREE RD. NW' SUITE 333' ATL ANTA GEORGIA 30309' VOICE (404) 351 6770' FAX (404) 351 .6845
1 050 1 7TH ST, N.W SUITE 600' WASHINGTON, DC' 20036' VOICE (202) 4965307' FAX (202) 4662400
EMAIL . plunkett@ohpc02.com 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 thedatabase any anomalies or other matters that would require
furtherl investigation. Such anomalies could be an indication of an error, either intentional or
uninteftional, aneed to refine your internal control framework or aneed 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 thepurpose for whichthis 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 havebeenreported to you.
This report is intended solely for the information and use of the BOC and its management and
should not beused by anyone other than thosespecifiedparties.
,
Atlanta, Georgia
October 3, 2014
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DeKalb ounty Board of Commissioners Purchase Card Review - Central
3\Page
REPORT ON AGREED-UPON PROCEDURES
COMMISSIONER DISTRICT -CENTRAL OFFICE
DEKALB COUNTY GEORGIA BOARD OF COMMISSIONERS
FOR THE PERIOD APRIL 2004 to APRIL 2014
Table of Contents
PAGE NO.
t
B.
Executive Summary 4-5
Agreed-Upon Procedures Defined 0 o' 0 000 00 0'.00' 0', o' 6
Co General Information 0." 0 6
D. DeKalb County Policies 6-7
It Purchase CardPolicy
e Travel Policy
e Mobile Policy
G Retention Policy
I
Summary of Procedures Performed 0 7-8
e Purchase CardExpense 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 o.
H. NonPurchase CardTransactions 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 inthe normal functioning of aCommission office; (b) whether there is evidence of avalid
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 inthis 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 fromP-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 from2009 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
categoriJ s. 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 inaccordance 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 inpossession 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 ahigh 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 10cardholders
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 Officeincreased steadily from2006 through 2009 before tripling its annual total to $45,969
in2010, and reaching afull 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 thebroad classification inthe other miscellaneous charge account.
As awhole, we notedthe 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 ameans by which internal controls are enhanced onthe use,
aut.horifation, and documentation and approval process. Further, there should be areview 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 apoint in time. In an audit, the auditor
obtains ~easonable assurance whether the financial statements arefree of material misstatement, examines
evidenc~supporting the financial statements, and assesses both accounting principles used and overall
financial statement presentation. The auditor then renders anopinion on whether the financial statements
arepresrnted fairly inconfnnnity with generally accepted accnunting principles.
This enijagement, an agreed-upon procedures engagement, isdefined as one inwhich weperform 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 inafinancial statement audit.
General Information
On Apr~'122, 2014, the BOC passed aresolution 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 theBoard
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 andtravel expenses were for County business.
The review was conducted in accordance with the following DeKalb County policies ineffect 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 J uly 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 theBank 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 onprocured services and purchases.
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DeKalbrountv 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 =wefollowed 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 aBlackberry, PDA or
wireless card with monthly service paid by the department. Wireless devices and plans areto 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 J uly 30, 2010. The policy and subsequent revised schedules stipulate the
mandatdry minimum retention period for accounting records including: AccountsPayable Files; Invoices;
J ournal Entries; J ournals and Registers; Travel - Registration Fee Payments; and Travel Authorization
and Reifubursement Records. All stated documents have aretention classification of "Temporary -Short
Term". The stated accounting records have a 5-year minimum retention stipulation; the travel related
documentation has a4-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 1through 7(past and current), their
staff, and the Board of Commissioner's Central Office personnel who maintained aP-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 thefollowing:
1) The P-Card Administrator maintained thetransaction log on amonthly basis.
2) The cardholder attached applicable receipts to themonthly 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 CardReview -Central
Non p-iard Expense Review
We revirwed bothvendor 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
ReviewResults for BOC Central
Ex:pe.n~eAc~o~n~
Other Professional Services
Postage
Other Telecommunication Services
. ".' .
Travel- Airfare
Travel -Car Rental
Travel- Accornodations/ Hotel
Travel - 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 Equipment
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.
$.. pili41
.s i,914:17
s- .)aeoO
, :.$' 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!es.
Books and Subscriptions
s.. 'lfs2:
$ , '. {0:14.67
'$: . .'..'7,~75.~5.
.$.:, ..: . r .302.98
$ :~624.51
.$ ,;.? 5P:oo
$.. 9;270.91
F>-~;!;rli.
$..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
OS
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,<l6.5:00
$ ? ,1~2:9.4 s
,
$ 1,323.63
~,
~J ..50? 2. $ 28.02
~
670.27
$ 2,193.85 $ $
$ 38,605.06 $ 43,573.92 $ 19,988.64
.P-C,!'d P-Card
$
S
$
$
$
$
$
?
$
~...
$
s
$
$
$-
$ -
$
,$
$
$
-$
$
$
$
$$
$ 11388.$: " ..
~ $
$ $..
$ $
$ s..
S
$
'_.;~~f-
$
$ 5,58531'
$333.96$,
S---iS.w" .s ;-
$~~!e;J .:' ..
$:;"
$" '::'. .....
. ..... ' .
.. ,.".- .
'$14;92&86 $ 45,968.51 .s' 63)55.20' $
Key Observations
As shown inFigure 1above, P-Card usage didnot beginwithin BOC Administration until 2006. The concentration ofP-Card expenditure
occurs within three categories including Other Miscellaneous Charges and Training and Conference Fees - External and Travel
Accommodation. Other Miscellaneous Charges was observed to include but was not limited to thefollowing: office supplies; catering for
meetings; andother County related expenses.
9Tp age
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DeKalb County Board of Commissioners Purchase Card Review
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, for.which.no.receipt.was _
observed, were 684 and totaled $54,952.
"
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 abusiness 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 berequired to sign the logs in the stead of aDepartment Director.
Finally, we observed 110transactions totaling $20,840 which were not properly exempted fromtaxes per the P-Card Policy .
10 I P a-g.-l:-------
DeKalb County Board of Commissioners
Board of Commisioners
Administration and Clerks
EKpense Account
~th~r Pr ofe ssi ona l Services
Postage
Other Telecommunication Services
.Tr avel Airfare
Travel -Car Rental
Tr~vel -A.~co~o~~ti<? ,nsl H~tel
.trevet . Per Diem
Travel -Mi scelf aneous
Dues
Tralning~.. ':'.~So.~!~rence F,:~-Ex~:~.nal
Other Misc~.lIan~,? us .s:~ar.~es
qp~rati ng ~u~plies
Books and S~bscrip~io!",.s
Computer Equi pment
'CierkS
~ri nting Services
Travel Airfare
Travel- A~co.mo.~~.~!~.~.s/ ~~t.el
Travel- Per Diem
Travel- Miscellaneous
Dues
Train~~g ~n.d~o.n!er~ry.~.~ F.~- ~ter~~ I
O.t~erM~~,~.:.II a~.e~u~Ch,a~.~~~
Op~ratin~ Sl:'pplies
Books and Subscriptions
Grand Total
Purchase Card Review
BOC Central
2004 2005 2006 2007
P-Card I 1 PCard%ofl'~Car.d "'1 Ac~ount IP-{:T~'o;,dt':a%I ..;n PCard 1 Account 1P-Card%of
p'-eard'Total Spend AccountTotall Total Spend "1 :.Totai Spend Total Total
SS.... .. .lF606 :.:9
0
43.... $$. S 2.35729 0% $ $.1 2,1 4D 5 .0r: ; .. ~ .. . $ ... 25.,4~.3:E $ 22,06055
$ n/~.. . .s..$ .~f~...$ 113.88.$ 219.38 $
f':::':;,;tt~~;: .~.. 100.00 .. :~~.: ...L_~~_:L . ~'. 228.60 ....~
$ . 1,8~1'68 ... ~.. S. ~/a $. $ < Y .~. .... t. $ 171.16 $
$ :.7,187,21$$n/a .. j. $n/a. . ..$ ~:s. 246.10 :}
$.:> ;;.jI~)..~i s ~ ~ l~ ? . .$. __~La .. $ .' ~... 237.62 .$ .. 22493
's .1;914.11. $$ nj~ . }. $ n(~. ' $... ...$... 60.11: $
$ r 286:00$ Snta. L. .~.. .n/~..~ $ . $ .
~. .'15.~~i7,()(l? $ ..:>!a ? L __47500 O%.L$ ~,7.4:7:2.!. L7,~5~3}
$ 152;663.86.~ s 7,427.84 0% ..s ......$. 2~,12.01.4., 0%$5i,? 8S.31 . $ 3~,5o.~,70 8,73~:~8 $ 30.64754
's: .1 ,406 : 5 8 $ S 1,937.06 0% .... ? $ 580.69 0% ... s 333.96 $ 469.21 . 95.12 . $ 2,466.93
t,'; : ! : ~ : : j; ': -i i Cle:
145
~~ .~. .i' ti~;~:'~~ ::::, ~:5'60 .. ic~~;5:;!} C~:~~:~: :
$.::i!'::iiS2 Ii .~. nla$' $ ..~!~.$ .$~~~' ':".$ $ n/a
ss ... ' .. ',: ).oz4.6 S $ '. ? nfa$? n!a. ...... $.... $ nia? $ nia
$ ... : ' " n B ~~i ~1 ~%::}. J ~~;ti~~; t L : j :
s~/"<~A2.~A? ~ n/~ ...$ ..~..~(~ _L} nl........ L . $ nfa
$. .'.250.00' $ s n{~.. $..$ .... n!.~.. .$. $ n/~.$..$ nfa
L '~,i'-'~2~::,~"Sl::9~3".~8"S~':' ..~ ~ ~;: ii ~~:. J .~ ~;;!j :~:
$: ; ,i " .$ $ n/a . $ $ .'};!~ .._ ... L .$ " .f..... $ .$ nfa
$.. ','::isi;i1o:i9': .L,;:$,.,---.~,.,-.::.$ ~1.!.2,:::2~6 3:::.6::::4=-:-:--...:.0::.%:......,....J .,;:$,.,..-,.,..-"'7.'=,..:$~3::4:::.6::4.;:S .:=1~2 =~O::.:%::.,. =.L;$~6::.:,0:;:5~8.~75;;-:,.: :::.$-;-::6:::2::;.4,:;19::.;.0:::8=-:,-,.,..-.:.1;:,0%:::,. ,.,..-,L ..: : $-: 7 8 : : : ,8 : .: 2~ 7 .: : .1 ; : ,O.,; .,-! $-,,-'6 : .: 9 " ',3: .: 6 .: .5 : .: : .6 : ..5 .; =,..:1;.:3.;;%--,
..... .. ..:; , " .. ......... : ,,:;:.,,: \ :::.;;-, ..,.,: :',:./.:;:.:,:. '.' :"" :,., ..-.'."."
i>~Card. r" Account. I P-{:ard"of
Spend ..... . Total Total
0% $
52%
~.
"!/~. s
0% $
0%
.$
0%
$..
0% s
0%
$.
n/? $
0%
?
18% $
71% s
2% s
0% s
468.80
757.60
Fig. 2- Pi -Card Expenditures as Percentage of Annual Account TotaL
l1\Page
0%
n/a
n/a
0%
nla
0%
0%
.. n/a
n/a
0%
28%
4%
0%
0%
-------~
------------ ---- --
DeKalb County Board of Commissioners
Boardof Commisioners
Administration and Clerks
~pe':l.s~A~~_o~~t.
Other Professional Services
.po~t~g_e
Other Telecommunication Services
Travel- Airfare
.Travel -Car Rente I
.Tra.v!:~-~~.<:omD~ati~nsl.~ot~1
Travel- Per Diem
Travel- Miscellaneous
Dues
Tr~!~in~.~.n~..~on!e.re~c_~. ~e_e-_~t~rna I
.<? ~.~.~r ~i.s:e.!I~n~o~s C~arg.e~...
.9.!? ::_~~i~~ ~~I? p'~i_e~.
BD~_ks,an,dSu~~.~:j~t!? ~s_..
Computer Equi pment
Clerks
Purchase Card Review
2008
0%
0%
0%
0%
nla
n/a
nla
0%
97%
350/.
0%
11%
PCard ! Account !p.cord %of
Spend Total Total
BOC Central
2011
n/a,
00/.
86%
79%
70%
3%
99%
720.00
173.03
Pri~~in.~S~~vices $ <12.52 .,$ .. . ?
Tr-avel-Airfare .,S . 3,024:67' ~ ~.
Tra~el- Accomo~ationsl H~tel .:? . '~7;Q'75_4S' ~ .~
Trovel.PerDiem.$ : 3? ~98$ $
Tr-avel-Miscellaneous $": '624:51" $ . $
Dues S' '- '2.50.00 $ $
.T~a!~jng ~~~~? _~!7~.e~~~ f.~~-=~~~!.~~I .'$': :~~3.7p.~~..~.. ..".? .
Clther",!is.cell~n!,o\,-sC!,a-,~es .. $,i~;.$"is: $._ ...._.J
.t? p':.r.a~i..n~~.':Ipp.~!~S s: :' '22,495:11: $ s
.$' "....:.".2:,1 9 3'. 8'; 5". . ... - .... ~. . -
.:::B::::o",ok,~s.::a",n~d.::.5u::b:c.s::.cr:.:.i",pt::io::..:n"" I,"","~"":-? :=~'-j.._ .1 .._... __.. ~~_..__... _.. _.. _,.._
Grand Total S., .2"5'7",17029' $ 16,030.09 $ 227,438.43 .
P'CandTotal
$i20.9 4
$ 166.D3
$ .... 45110
s .3;46168
$};82168
$ 7,187.21
$ 119i41
}i,;~i~
Sls,547:!J O
$1 si,6 6 3.8 6
$ 7,4()6:S8
,$'l,,7:SB}O'
's 475:04:
2009 2010
PCard I I PCard %of
Spend IAccount Totail Total
~. , ~. ~.1l.~!1.~? :~~
.~....~~9 .. L
S.?
..... 1 . .L 626.50
.. ~ " _._.i.~
.L_.__ ?
.1 .. _ _ _ ..J.. 1 36 .05
$ .._L .....7.~29....
......L .._..._... _.1
.~..'" .. '.. 1...5.:~~~~.0.
$_~~!~~.~~.'!.. ... $. 2~,~.9.5,98
.~-".~~~~ '.~. .1_1.'.~7.1.3.8
.1 .._~ Z~ : ~ l ... _~ 235.38
.$
.~.:
.Clerks ....
5%
415%
n(a
.n/a
nla
.n/a
..n/a
nla
n/a
n.ta
.. f}(a .
..n!a
... r:!l.a_ ...
7%
0%
0%
0%
60%
$ ,$ 69.50
.s ~. 209.20
s s 119.60
$ s
$ $
s s
? .~ ~,478!2
.~_lP6? !j4 $!,}.05c? 6
..? ..~.,.~2~3~__.~. ~:~34.72 .
$ $ 300.00 .
- '$-i~:92886' $ ~ 3'~ ,7 : ; '7 .~ 5 r
.~ .t.~~.'7.4~8.5 00/,
... L .L .... __... ..n/~
.. ? 451.10 $.. 2!~1~:~0.. 22%
. _~.. 3_2~~~... $. 323.46 100%
~.. 57.~~.S.L_ .1,136:.~.9." 500/,
.? .6.0.~,~? L .. 5 ...?.! : .: Q~ 113%
J .. ~~: 8!l..1 __. 822.06. 11%
$ . . .~S..2!l:L ...~~_.. 100%
.L . ~.L.. _..__. '.'!?
S 2.7~8:0_0 J .....~"'.40.~4 39%
J.~ .1 ,~ 9 .1 .: ~ ~ . _L.. 3~? ~.~~ 54%
$ .~~.9c!l.6. __? N.?1 : ~ .5 .. 1 6 %
.. $. .J . !:,24~.~. 0%
$ $ 1 3,36 9 .09 0%
. : .' ci~r~.: ,
s .$ 151.72 .. 0%
$ 1,01~.20 ..$ ~:B7 .~~. 76%
$ 2,~58.4~}.. 3,~3.~:~!j. 73%
.$ 124.33 ...$ 1,4.0.1:5.7. 9%
s 126.50.~. 733.10 17%
O. $ n/a
. - - .
S. 537.60~.... ~,~~? ,? ~.....8%
.~ .?c3~ 9 " D 9 .~ ._~ ,g6 ..3~ _,._~ ~ ~
..$.~1.754.'~~. S 14,178.23: 83%
L'$ ";;~~~'9" 0%
s45,968.51$ '~9~:447:aS"r 24%
!
Account ! PCard %of
Total Total
PCard
Spend
$ S
s $
.$ . $ 1,910.~0
$. 1!? 11..5? S. 1,530.9!
$ 640.91.$ 8 1 0.8 8
. $ . .! : ,4X5 .~ ~ . $2,103,!l7
$ 10.96 $ 370.96
..... $. 973.63 s 984.63
$ 50.00 S 50.00 .
.............. _.
$2,? 0~,~.().~ 5 ,~ 6 .2: 04
? . 3~,895.,~~? 431 551.35.
.$ 842.49 $, ..9,173,26
? 274.00 $ 274.00 .
s $
.36,.2~0.49 0%
.Cterks .
? $
.$. 1,54~.48 S .
$ 4,6~4.~2 .. $
$ 13.06..$
$ 480.76 $
o $
~ . 2,5 Z6 .?5 .. $ .. 9,0.5.3,09
5. .~? 6():9.!!.~. J !!,.!!l5;90
.. ~4,4663~.S ~~,S.40:13.
1. .? ... 1,o.~6.17
6,085.28
1,9.21.38.
. 4:~3~32
747.06
735.56
$ 63,755.20 $ 187,412.34
100%
57%
73%
9%
10'0%
nla
0%
800/,
100%
2%
65%
n/a
28%
34%
14%
0%
34%
.? 120:9~.$ ..3.~,4.2.1,6? ., 0%
..n/~ . .. s 2g:E>.~.? 20.65 100%
0% .. ? ' ~. 110.00 0%
0% $ ? . . n[o.
..:,1 3 S... .? 111.93 0%
.$ s n[?
S. ... L .. 44.70 0%
..? . $. ... 609.95 0%
$ '.S. nja.
.S. ..? ~9':7~~ ..3.o.. 0%
S .10,!.1~::z.~j~~,90~.66 26%
..$ 682.24... $ 21,7.? 32~ 3%
~. ..$ 119.88 0%
$ $ nla
Fig. 2~P-Card Expenditures as Percentage of Annual Account Total (continued)
12IPage
DeKalb County Board of Commissioners Purchase Card Review BCC Central
Boardof Commisioners
Administration andClerks 2012 2013 2014 20042014
P.Card Total :~~a~:IACCOUntTota11 P.C;:~:Of. ~~~~t.1:;~Yo~~~tl~':C;~:;~! :~~a~:I A~:~~t
$ i20.~4 $ $. 37.,.? ? ~~.~ 0% .J. J ~~,39.1~9 . 0% .? .
$ .166.0.3 ..~ _ .. }. . n!..a. .~...L ...;.. ..nja... }
$,4~il)P $.J 12.~ooo_: O%J ... ...J . . n!.a ~..
..
$$. .3;~6f(;ij ..~. .....~ .. nj~ .. 2. 1~~.!:~() .J... 1,392:9.0.. ~~~..L 4~~? ~..
., ,'1,821.68 .$. $_ nLa ~ ~~~2~: S. 454.15 100% ...... L .. }~~-n
$7;187:21 ... ? 17248 $ 17.24~., 100% }~,~4~:~-:L.~,24~~... 100% ...L ..68820
$ i;19i:.oil :S.S 96.00 0% .$ .~~~"-~.J ~5.:0.1... ~9~E.... .? 157.56'
..... $$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% ~.~ ,9 6 .4: 9 q.J.. ~ ,~ .: '2: ~ g.. 60% 2.]!.45 ..~9"-...
~: .1'? 2,6~~:86 $P.7 .4.~ 1 .?$ 33.B?8 : 8 ~ (; 9 ~ ~ ~~24.~3."-. ? ..~~,4...4~.:!.~.. 7 8 %$~ ,?g9 ; ! .3. ......
$ 7,4065~ .J },533c8Q.J J.3()1 '. 3.~ 21.~ .~.!,.G~~:~7...Lg~~2.1B ~3.~.. .L ..~.~~:? 4.: .
$ ..; i;758:50 J 185.01 ..~. 1.4E2C!~.. 13% .$ 221.9B.? n~ ~ ~~%_ J ..? ? :2.0 .
$ 41~.64 $ $ 599.00 0% $ 475.04' $ 714,.59 66%$
ClerkS' ".' ..~:J ef~:::,: .
I
p-card %of
Total Exp~nseAccount
Other Professional Services
Posta~e
Other 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 n!1;~~J ? P~.i_~~
Books and S~~scr.ip"~i_ons.
Computer Equipment
Clerks
':1 .': ..
n~
nfa.
...-.... -~!~ ..-
.~t!.. _ _
...nJ! .
! li.'! .
nja.. ..
n.ta.
'!('?
... ~(a
.n(a..
...ofa
n/a
..Clerks
$ '12,52
;: Hj;1 ~
s .30298
S624:5J
$., 2? p.? O
$9270.91
$16)75.09
$,<i2~495'11
:$ . '.:2;'193,85
L_.!3;~~$
$
...L .. .. $
? 45.70.?
.$ j
.? $.
$ .~ ,6 .n6 6 : $
.L~"1~3..~4 .$.
...? .],2~2~~. ~
$ 2,193.85
2% .~.......... 2. J5 ~ ~ ~ .~ 0% ... L ..__ .
n fa .L _~L _ nL~ ..L~.~~9.9.~.
... ~ t~ ~ _ :.t.nJ ~.. .L. 9J !..~E .
15% .. .L .. ~.... n1..a L.. l~ ~ 9 .
0% 2.. _ . ? ._ , nJ.~.. _. .~ . 17.25
0fa ? .. $ ..... n.!!... ? 250.00
7~859.37 60%.$ .. ..? .. .z" ~ .~ : ?8 " 0% J . ... .!...~.:o..O_.
.~0!38lJ !J ... 21%.s ) ? O~!J .O."...~... }...1.:.3~~~~....
l~~.s.~.O~...._ ..l~~.....J .... .z.8 Q2.. .s ~ ~ ~ 8 .2.: .6 3._...Q~ '! . _. L.. 6 2~ : E
2,538.85 86% $ $ 7,020.40' 0% $
Printing.Sef'~ic~s
Travel -Airfare
Travel -A~~o.m~d.~.~i.? ~sf.~ot~1
Travel -Per Diem
Travel -Miscellaneous
Dues
Trainin~and C? nfe~en.c~.Fee -.~~~.r.n.':I1
Oth.er Mis~~lla.n.e~u~. <;har.l? es
Opere tl n~.Sup'~lie~
.~.:'.? ks and Subscriptions
Grand Total
778.02
..... _..__.ryL ~.. _..
~!.a.__..
.~(L_ _
.nfa .
._ryLa..
. r:!a ..
.n/a.
ry/a.
.nl! .
nfa
301.70
143.00
121,499.11 32% $ 43,573.92 $ 166,803.28 ' 26% $ 19,988.64 : $ 38,605.06 . $ s
Fig, 2-Pi-Card Expenditures as Percentage of Annual Account Total (continued)
13\ p~-------------
DeKalb ounty Board of Commissioners Purchase Card Review BOC Central
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% ",:"6i%-;:, ' M. Williams
Current Fmployees Total ,:, " ,J 234'
T. Sanders **'"
A, Atkins***
".:' .4'" : ;..:.
K. Barker* '"'"
.247, "
72 E. 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, "
Other M*cellaneous Charges $ 456,19 100%
,,'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
"
Other M isceJ laneous Charges $ 27,565,72 100%
Operating Supplies $ 24,74 0%
Total $ 27,590.46
14 I P age
I
__ 1---1-1_1 __
I
DeKaib <rounty Board of Commissioners Purchase Card Review BOC Central..
General Observations
Between September 7,2006 and September 16, 2010 there were 247 transactions totaling $27,590.46 for
which th1erewerenotrankaction logs or receipts. The composition of the charges included office supplies,
postage, meals and catering services. Although all activities appear to be County related, without
accompanying receipts reasonable assurance cannot bedetermined.
ExtendJ d Review Details
A p-car1 holder from2006 through 2010, we noted that 177transactions or 71% of all purchases made
during the scopeperiod for Mr. Barker were for food and catering services.
I
EDay
I
'. TotaL.
'%of
': ..
Spend'
Other M i~cellaneousCharges I $ 6,441.25 74%
OperatingSupplies
I
$ 1,209.95 14%
I
Books an~Subscriptions
I
$ 1,002.51 12%
Postage
I
$ 31.50 0%
I
j,
... ,
Total
':.0-
$,::: .<8,685.21
General Observations
I I
Between November 26, 2007 and March 26, 2009 there were 72 transactions totaling $ 8,685.21 for
which there were no transaction logs or receipts. The composition of the charges included operating
supplies, postage, and other miscellaneous charges, which include meals, office supplies, and books and
subscriptions. Although all activities appear to be County related, without accompanying receipts
reasonable assurance cannot bedetermined.
E. Harris'
:. ".
$ 31,788.28 81% Other Miscellaneous Charges
Operating Supplies $ 5,265m 13%
Printing Services $ 12.52 0%
Training and Conference Fee -External $ 2,080.00 5%
Books and Subscriptions $ 140.00 0%
.Total .. '$. '39,285;87
General Observations
E. Harris's P-Card activity represented 15% of the overall Board of Commissioners Central Office
expenditures andcomposed 13%of the transactions. The concentration of her P-Card expenditures was in
support ofthe office in Other Miscellaneous Charges and Operating Supplies.
Extended Review Details
The following itemswere noted:
15 I P age
I II
DeKalb jount
y
Board 01 Commissioners Purchase Card Review . soc Central
G There were 45 t iansactionstoting $4,596.16 that werenot evidenced by transaction logs.
G ~tappeared that f4 transactions totaling $4,546.16 didnot have transaction receipts.
o There were.3trarsac~ions that were not ~roperly exempted fromsalestax per the P-Card policy.
Q 58transactions tere Improperly categorized.
All trantetions were obrrved to bebusiness related.
. I
I
Total
.%of
D. ,McKe~zie
.;
..... .-,', .
'Spend
Other Telecommunication Services $
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%
Operating 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 overall 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 5transactions totaling $289.41 that werenot evidenced by transaction logs.
It There were 19transactions that were not properly exempted fromsales tax per theP-Card policy.
It 124transactions 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.
16 I P age
I
I I
I
I
DeKalh County Board of Commisslorters Purchase Card Review BOC'Central
B. Sandel" . Total
%of
Spend
Other Professional Services $ 120.94 0%
Postage
I
$ 20.65 0%
Travel- M scellaneous $ 698.33 1%
Dues
I
$ 300.00 0%
Other M isJ ellaneous Charges $ 47,872.87 53%
Operating ,upplies $ 19,715.69 22%
Books andISubscriptions $ 2,327.85 3%
Computer Equipment $ 63.59 0%
Travel- Airfare $ 3,024.67 3%
Travel -Accomodations I Hotel $ 7,975.45 9%
Travel -Per Diem $ 302.98 0%
Training ~d Conference Fee-External $ 7,190.91 9%
.. ...
~9,OU93. Total~ -.': """:>:':.'.
'$":
..
.. ..
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.
GO Other travel and conference costs over $10, I 00.
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 ontransaction logs and reflect minor costs.
We observed aP-Card expense of $2,500 for aCounty 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 fromtaxes per the P-
Card policy. These transactions were for supplies, food, and other costs. They had supporting
documentation and were for County business.
17 I P age
I I
DeKalb J untv Board of Commissioners-Purchase Card Review
I
BOC Central'
T. SanderJ
.1
Total
%of
Spend
Other Miscellaneous Charges $ 260.00 100%
Total $ .: 260.00
General Observations
Between J anuary 20, 2009 and March 18, 2009 there were 2transactions totaling $260 for which there
were no transaction logs or receipts. The composition of the 2charges was other miscellaneous charges,
which included meals and supplies. Although all activities appear to be County related, without
accompanying receipts reasonable assurance cannot bedetermined.
$ 309.22
Postage $ 113.88 2%
De-Scales
. %of
/rotal. -: ..
.Spend,
Other M iscellaneous Charges $ 4,47l.96 91%
7% Operating Supplies
Total
I
General Observations
Between ~Ugust 17,2006 and December 8, 2006 there were 48transactions 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
..... :(,::; .. ~.
,;::'Trital"'-'~
'''S~pend
........ "..:.: .. :.....: .: ::.>..
Travel -Miscellaneous $ 24.00 5%
Other Miscellaneous Charges $ 105.02 23%
Operating Supplies $ 289.86 65%
Books and Subscriptions $ 29.98 7%
Total
'.:.
' .. $,' {:",::':.448,86
General Observations
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 insupport of office operating supplies.
Extended Review Details
All transactions were observed to beCounty business related.
18 I P age
DeKalb lountv Board of Commissioners Purchase Card Review _.& >
M. Willi msill Total
.%of
Spend
Travel- irfare $ 2,503.38 5%
Travel -d:arRental $ 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
'.',
General Observations
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 59transactions toting $5,872.05 that werenot evidenced by transaction logs.
III It appeared that 123transactions totaling $12,587.03 didnot have transaction receipts.
e There were 14transactions that were not properly exempted from sales tax per theP-Card policy.
III 37transactions 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, andticket upgrades ..
19 I P age
I II
DeK,Ib CI untv Board of iOmmfSSfOne.-s Purchase Card Review ..Boe Central'-" .
Non p-Crd Expense Rerew
During the scope period df 2004 -2014, we reviewed invoices fromlarger volume BOC Central vendor
activity td ascertain the nature of expenses or services provided. All paid vendor invoices reviewed were
identified as a County bJ siness 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 thevendor 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:~~telLU:i~:':::-:.~:.~
." :' '. ...' '.'# of::.
Board of Cojrunissioners-Admtnis lration.Top Vendors byD~tl~.:s(F~ 1in;;j,,20'O '7*prii'i9i4)~';:i;'voke~
BANK OF AMERICA NA 281 61,050.86 June 2009 thru April 2014
MUNICIPAL CODE CORPORATION 28 39,993.07 February 20091hru April 2014
GRANlCUS INC 38,847.14 October 2011 thru December 2013
DEA UINFORMATION SERVICESCOMPANYINC 10 37,26450 October zul l thru August 201l
OFFICE DEPOT INC 563 25 ,m.8 9 April 2009 Ihru April 2014
APPLE COMPuT~R INC 10 10,690.00 May 2011 March 2012
NA TASHA K K$<INEDY" III 10,375.97 February 2009 thru April 2014
DELL MARKEflNGLP 20 10.200.99 May 2009 thru February 2011
ASI SYSTEM Im-EORA TION INC 22 9,830.91 October 2011 thru January 2014
BARBARA H SANDERS" 60 9,027.46 March 2oo9thru April 2014
tESIA HARRIS' 21 7,837.50 March 2012 thru Septerrber2012
A XIOM CORPORA rton 7,500.00 J une 2012
6,890.00 October 2011 A DiVINE EVENT
Total 1,139 275,286,29
BANK OF AMljRICA NA 1384 s 194,137.02 J une 2004 thru April 2014
KPMG I J s . 125,360.00 February 2008 thru March 2008
XEROX CORP I 38 s 72,155.37 May 2oo8thru J uly 2011
OFFlCEDEPOT INC 2303 $ 54,189.33 J uly 2004 thru April 2014
GEORGlASTATEUNlVERSITY I s 48,000.00 J une2010
TOSHIBA BUSINESS SOLUTIONS GEORGIA 38 s 39,714.42 J une 2011 thru April 2014
PHYLUS MITCHELL 13 s 37,049.67 March 2012 thru AugusI2013
GRANTCUS INC I s 32,387.00 Oclober201l
CORPORA TETEMPS INC 60 $ 30,550.06 September 2004 thru J anuary Z008
UNlVERSITYOFGEORGlA CARLVINSONINSTUTUTE 11 $ 29,213.00 Augusl2oo5thru J anuary 2014
IMA CATERlNG 57 s 28,615.60 J une 2oo91hru J une 2010
MA:>..1MUS FlNANCIALSERVICES lNe $ 27,790.00 J uly 2008 thru J anuary 2009
MARRIOTT HOTEL SERVICES IN DBA WARDMAN PARK MARRIOTT 22 s 26,720.03 March 2oo51hru March 201l
DELLMARKEflNG LP 42 s 26,585.00 J uly 2005 thru October 2013
A SHlEE WRIGHT' 29 S 25.072.50 March 2013 thru April 2014
DECATUR ATLANTA PRINTING 43 $ 17,983.74 December 2006 thru April 2014
Total 4,048 s 815,522,74
*Note: We identified persons who worked for the Districts on atemporary or consistent basis without the
classification of full time DeKalb County employee, These individuals were identified as having a 1099
filing with DeKalb County and are considered professional service providers. Where available, we
reviewed a sample of their invoices and noted the description of professional services to include: IT
services, professional writing and public relations consulting, website design and maintenance, and
community organization and strategy.
20 I P age
DeKalb ountvBoard of Comtnisstoners Purchase Card Review
**Note: We identified iull time employees who incurred County business related expenses which were
submitter through the q::ounty's Oracle IExpense System for reimbursement. District personnel can
submit i~ems for reimbllrsement directly for approval through the Accounts Payable system. These
expenses are not Purchase Card initiated transactions, but instead out of pocket expenses which are
submitted with support+g documentation, and reviewed by the Accounts Payable Department using
similar Slingent .: to ensure they arevalid prior to approval and reimbursement.
Comme ts for Each Ve. dor
I
Bank of America NA
e Amount is for tLal payments to Bank of America for Purchase Card expenditures during the
scope period. I
Municipal Code corporttion
iii Government ordinance updates and on-line accessibility services were provided by Municipal
Sode Corporatioh fromFebruary 2009 -May 2014. Total vendor payment activity was $39,993.
j
le vendor invoFe activity ranged from$50-$4,782. Wereviewed two invoices fromSep 2013
["r $5,655 and J anuary 2014 for $2,187 for ordinance updates and internet accessibility.
Xerox C rporation
,
e ~ffice equipment, copier services &maintenance wereprovided by Xerox Corporation fromMay
2
f
008.- May 2011. Total vendor payment activity was $72,155. The vendor invoice activity
r nged from$287 -$1,903 for copier &equipment useand maintenance.
KPMG
e Professional financial services were provided by KPMG from February 2008 - March 2008.
Total vendor payment activity was $125,360 for these professional services. The vendor invoice
activity ranged from$10,080 -$61,000 for these professional services.
Corporate Temps Inc.
iii Administrative services were provided by Corporate Temps Inc. from September 2004 -J anuary
2008. Total vendor payment activity was $30,550. Thevendor invoice activity ranged from$56-
$1,240 for these administrative services.
University of Georgia Carl Vinson Institute
e Government operations, municipal best practices, professional development courses and training
was provided by University of Georgia Carl Vinson Institute for County staff fromOctober 2005
- J anuary 2014. Total vendor payment activity was $29,213. The vendor invoice activity ranged
from $160-$14,000 for education andtraining services.
Granicus Inc.
e Information technology, hardware, software and vote cast support services were provided by
Granicus Inc. fromFebruary 2009 -December 2013. Total vendor payment activity was $71,234.
The vendor invoice activity ranged from$851 -$32,287. We reviewed 2 invoices fromOct 2011
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I
DeKalb runty Board of CommissionersPurchase Card Review . .... ... . BOC Central
ror $32,287 for hardware, software services and aFeb 2013 invoice for $8,085 for vote cast and
r0ftware services.
D ealt Information
I
e Information technology services were provided by Deau Information fromJ uly 2007 -November
t
023. Total vendor payment activity was $37,265. Thevendor invoice activity ranged from $40-
18,686. Wereviewed anAugust 2013 invoice for $7,130 for IT support services.
Maximt rFinancial Services
a Consulting services were provided by Maximus Financial Services from J une 2008 - J anuary
2009. Total vendor payment activity was $27,790. The vendor invoice activity reflected 3
payments of$9,263.
Marriotj Hotel Services (D BA W ardman 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.
D ecatu Atlanta Printing
rrinting services were provided by Decatur Atlanta Printing fromDecember 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 andproject scope.
JMA Catering
e
@ Catering services were provided by J MA Catering from J une 2009 - J une 2010. Total invoice
payment activity was $28,616. The vendor invoice activity reflected arange from $180 - $1,036
based upon the BOC event and attendees to accommodate with catering services.
A D ivine Event
e Catering services were provided by A Divine Event during October 2011. Total vendor payment
activity was $6,890. Wereviewed the October 2011 invoice for the catering service provided ona
County volunteer recognition event.
Toshiba Business Solutions of GA
$ Computer equipment and support was procured with Toshiba Business Solutions of GA from
J une 2011 - August 20l3. Total vendor payment activity was $39,714. The vendor invoice
activity ranged from $672 -$1,309 for pc equipment.
D ell 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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DeKCl'tb County BoardofCommissioners Purchase Card Review BOCcentral-e- "
Apple Co 'Puler
a echnology equipment was procured with Apple Computer fromMay 2009 -March 2012. Total
v ndor payment activity was $10,690. The vendor invoice activity ranged from $158 -$4,792.
ereviewed aDecember 2011 invoice for $599 for anI-pad tablet purchased.
Office D '! lot
III ~ffice supplies were purchased with Office Depot fromApril 2009 -April 2014. Total vendor
il~voicepayment 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 J une
2010 for $48,00~. The services were paid in 1vendor invoice for $48,000 for apersonnel study
conducted in2010.
A
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XLOm orportui on
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 themeeting minutes.
ASI sysJm Integration
'Ill rj1formation Technology and systems professional services were provided by ASI System
Integration from October 2011 - J anuary 2014. Total vendor payment a.ctivity was $9,83l.
lendor invoice payments ranged from$250 -$5,697 for these services.
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