OeKalbCounty Board of

Commissioners Purchase CardAudit
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DEKALB COUNTY BOARD OF COMMISSIONERS
COMMISSIONER DISTRICT NO. 3
REPORT ON AGREED-UPON PROCEDURES
FOR THE PERIODS APRIL 2004 TO APRIL 2014
oeKal1 County Board of Commissioners Purchase Card Review District 3
O.H. ~LUNKETT &COD~Pee.
1 1 1 1 1 1 1 1 1 " 1 1 I I I I I I I I I I I I I I I I I I I I
ACCOUNTANis & CONSULTANTS· 1 800 PEACHTFlEE RD. NW' SUI TE 333' ATLANTA GEORGI A 30309' VOI CE (404) 351 -6770' FAX (404) 351 -6845
1 050 1 7TH ST., N.W· SUI TE 600' WASHI NGTON, DC· 20036' VOI CE (202) 496-5307' FAX (202) 466-2400
\ EMAI L ·plunke1 t@ohpcpa.comWEB.WWWOHPCPA.COM
DeKal~County Georgia Boardof Commissioners
Commissioner District No.3
DeKalb County, Georgia
I
INDEPENDENT ACCOUNTANTS' REPORT ONAGREED-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
thrOUghtAPri12014.
These s rvices 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
further Investigation. Such anomalies could be an indication of an error, either intentional or
unintent~onal, a need to refine your internal control framework or a need to improve operational
efficienres.
The County's management is responsible for the contents of the database and all related
accounting records. This procedures engagement was conducted in accordance with attestation
standards 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 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 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
21Page
D!?~aI JCounty Board of Commissioners Purchase Card Review
District 3 - ... _..
REPORT ON AGREED-UPON PROCEDURES
COMMISSIONER DISTRICT 3
DEKALB COUNTY GEORGIA BOARD OF COMMISSIONERS
FOR THJ B:PERIOD APRIL 2004to APRIL 2014
Table of Contents
PAGE NO.
A Executive Summary :4-5
B. Agreed-Upon Procedures Defined 6
C. General Information 6
DeKalb County Policies 6-7
@ Purchase Card Policy
(\l Travel Policy
e Mobile Policy
G Retention Policy
E. Summary of Procedures Performed 7-8
• furchase Card Expense Review .
e Non Purchase Card Expense Review
F. Summary of Findings Purchase CardTransactions ; 9-11
Gl General
e Specific
G. Purchase Card Review - Individuals 12-13
H. Summary of Key Transactions Exceptions 14
I . Non Purchase CardTransactions 15-17
o General
31 Page
DeKal~cluntv Board of Commissioners Purchase Card Review District 3
Executive Summary - District 3
We per4rmed those procedures stipulated in the DeKalb County's Georgia Professional Service
Invitation to Bid, (ITB No. 14-100413) as mandated by the Board of Commissioners' resolution dated
April 22,12014. The objective of these 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
Commisslioner inthe normal functioning of a Commission office; (b) whether there is evidence of a valid
work pro1ductwhen 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 sJ ecified 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 are $63 per transaction.' Efficiencies include the cost of vendor maintenance, purchase orders,
wages of employees that process payments, and resources for check disbursements. Inconsistent
complia1ce with P-Card policies provides a less than desirable internal control environment and reduces
level oftrnsparency for County resources utilization.
During our engagement, we reviewed internal audit reports issued by the Internal Audit &Licensing
~ivision-Ion all of the .District and ~entral offices cov~ring transacti~ns from2009 to 2011. Deficiencies
CItedI I I 11ese reports included: (a) Improper or nonexistent transaction logs; (b) charges unsupported by
receipts <Dr other documentation; (c) lack of approval at the appropriate levels by authorized personnel as
I
identified in the Policies and Procedures Manual; and (d) incorrect coding of transactions by budget line
categori+ 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 inpossession by former employees. Letters were sent to addresses
on file with DeKalb County Human Resources requesting assistance in providing supporting
documentation.
Specifically, our review of District 3 covered a period for which Commissioner Larry J ohnson held his
position during the entire in-scope period. Two (2) people within the district were granted purchasing
cards. Of the 2 cardholders observed, we received no supporting documentation for 1 employee whose
138transactions totaled $13,181. The employee's supporting documentation became unavailable after her
retirement fromthe County in J une 20I O. She has since rejoined the County as a full-time employee after
working as a contractor for a period of time. We reviewed the vendors and transaction descriptions for all
expenses without receipts and note their appearance of County business purpose; however without the
supporting documentation availability, reasonable assurance is limited.
P-Card purchases commenced in 2006 and totaled $78,756. Purchase card usage within District 3
increased steadily from 2006 through 2010 before doubling its annual total to $17,295 in 2012, then
reaching a full year high total of $19,252 in2013.
1www.napcp.org
41Page
DeKalbclntv Boardof Commissioners PurchaseCardReview District 3
Individuaj card expenditures ranged from' $13,181 for M. Britton to $65,576 for Commissioner L.
J ohnson. The concentration of purchase card expenses was categorized as Other Miscellaneous Charges; a
total of $75,201, or 96% were classified as such. The Other Miscellaneous Charges were observed to
include bpt was not limited to the following: travel expenses; printing and supplies, support for
community events, contributions to support County organizations and constituent groups, food for
meetings, I government professional associations, parking, and technology supplies. Specifically, travel
related colsts included in the account totaled approximately $20,478. This one account classification
approach IS not the proper method of recording the incurred expenses. The established accounts can and
should be sedto facilitate proper record keeping.
As awhole, we note District 3's general compliance with established County policies andprocedures.
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 andobjective stewardship of County resources.
To mitig~te non-compliance and exposure to fraud, waste and abuse, mandatory training on P-Card
Policies ard Procedures should be implemented for all authorized users. A periodic reassessment ofthese
policies and procedures should be viewed as a means by which internal controls are enhanced onthe use,
authoriza~on, and documentation and approval process. Further, there should be a review of the P-Card
system infegration with the County's organizational structure. The current policy is vague on which
management position is accountable and appropriate to review and approve Commissioner level
transactiohs. .
51Page
I I
DeKalb colntv Board of Commissioners Purchase Card Review District 3
Agreed-Upon Procedures Defined .
An agreed~Uponprocedures engagement differs from a financial statement audit. A financial statement
audit is a ')snapshot" of the financial picture of anorganization at a point intime. In an audit, the auditor
obtains reasonable assurance whether the financial statements are free of material misstatement, examines
evidence J upporting the financial statements, and assesses both accounting principles used and overall
financial statement presentation. The auditor thenrenders an opinion onwhether the financial statements
are presented fairly inconformity with generally accepted accounting principles.
This engagement, anagreed-upon procedures engagement, is defined as one inwhich we perform specific
procedures andreport 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 ina financial statement audit.
General Information
On April 22, 2014, the BOC passed 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
Governmdnt Audit professional to: ..
1. Riview the expenditures for the past tenyears (2004 through 2014) by eachmember of the Board
of Commissioners, his/her respective staff and office, and the central office of the Board of
Commissioners.
2. The auditor shall review expenditures to consider (a) whether purchases were for appropriate
material goods by a Commissioner in the normal functioning of a Commissioner office; (b)
whether there is evidence of a valid work product when a service is purchased; and (c) what
eJ idence 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
I .
State as of J uly 30, 20a O.
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 valuelis 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 frompaying State of Georgia sales tax. This infers that DeKalb County staff
may need to provide written documentation to vendors and service provi.ders for recognition of the
exempt status 01 1 procured services and purchases.
61Page
DeKalb cluntv Board of Commissioners Purchase Card Review District 3
The 2004 Purchasing Card policy has been updated and was replaced in April 2014. For the purposes of
. our reVier' we followed the guidelines of the March 2004 policy which was ineffect for the entire scope
period.
Travel Policy
The DeKllb County Travel Policy, revised April 2006, sets out the guidelines for approval for travel and
training erpenses incurred while conducting authorized County business.
Mobile ~olicy
The DeKialb 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
official Oounty business only.
Records -ketention Policy
The De~lb County Records Retention Policy is filed with the Division of Archives and History, Office
of secrelary of State as of J uly 30, 2010. The policy and subsequent revised schedules stipulate the
mandato yminimum retention period for accounting records including: Accounts Payable Files; Invoices;
J ournal ,ntries; J ournals and Registers; Travel - Registration Fee Payments; and Travel Authorization
andReil~bursement Records. All stated documents have a retention classification of "Temporary - Short
I
Term"'lhe stated accounting records have a 5-year minimum retention stipulation; the travel related
documen ation 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 or any records prior to 2009. As a result, the transaction logs and receipts prior to
2009were 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 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 J ogsto determine the following:
l) The P-Card Administrator maintained the transaction J ogon amonthly 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.
71Page
I
DeKalb County Board of Commissioners Purchase Card Review District 3
Non P-Card Expense Review
We re iewed bothvendor payment activity for accounts where the percentage of P-Card expenditures in
relation to the accounts payable transactions was relatively small as shown in Fig. 2, Pi-Card
Expen~itures as Percentage oj Annual Account Total This review was targeted on the following
accoUllts:
G Other Professional Services
e Other Miscellaneous Charges
e Travel-Airfare
G Travel-Accommodations/Hotel and, Training and Conference Fees
We identified select vendors with highpayment 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.
81 Page
DeKalb County Board of Commissioners
Purchase CaruReview Distru., .3
Review Results for District 3
Grand Total
P,Caitl Tcital .
$
s
$
$
s
$
$
$
1,193:15'
13.83
64.00
2~1.57.51
75,20H4"-
98.12
.29:05
2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
P-Card P-Card P-Card. P.Caro ·~ard
..
,p,-Caitl.:. P·Card P-Card. P-Card peC.rd P-C.rd ....
S $- - $ - $.
.'
- $ s
,,'
'... :~.. :.; = ~ $ - $
..
$ $ $ .. - -
$ s $ $
'.
s
S· :.
s 1,193.15 $ $ $ $ - - .-- - -
s
s. - $ $ $ '$
"
$ 13.83 $ '. $ - $ - $
$ - s $ s $ $ '-" '-',
.
$ 64.00 .s.:,',
$ - $ $
$ $ -: s $ $ $ ,
,
.- $ 515.00 $ -, 1,64251 $ - s $
$ -- $ -- $ 984.08 $ 4,914.76. $ 3,644.45 $.
.,
3;054.24 $ 4,859.47 s
,
.6,334.27; s 17,294.71 $.19,251.87 $ 14,863.29
s $
c'
$ :'$.:
" $ '$'
,'"
.......
$ 48.12 $ '5000 $ -
$.•
S
r- .-
$ $ $ .$ ... '
:.~::
.$ '$:
" .
$ 29.05 s
,-,
$ s $ - .,: - ..-
- -
$ - s s 984.08 $ 4;914.7'6 $ 3,644.45 $ 3;054:24 $ 6,722.62 s .8;026.78 $ 17,294.71 $ 19,251.87 $ 14,863.29
District 3 2004"2014
~p~n.se Account
Other Professional Services
Trave.~.:Oo~~I?.n:~da.tio~s/ Hot~l
Travel - Per Di em
Travel - Miscellaneous
Train!ng ~n9Conference ..Fee - ~xter~al
Other Miscellaneous Charges
Operating Supplies
BeroKsand Subscriptions
$
Fig. 1- Total Pi-Card Spend for District 3(April 2004 -April 2014)
Key Observations
I I I As shown in Figure 1above, P-Card usage did not begin within District 3until J uly 2006. The higher concentration ofP-Card expenditure
primarily occurs within the Other Miscellaneous Charges account.
I I I Other Miscellaneous Charges was observed to include but was not limited to the following: travel expenses, printing and supplies, support
for community events, contributions to support County organizations and constituent groups, food for meetings, government professional
associations, parking, and technology supplies.
•• During our review, we noted 509 transactions totaling approximately $78,756 during the April 2004 through April 2014 scope period.
Based on the documentation provided, 97% of transactions were supported by receipts for Commissioner Larry J ohnson. The 9
transactions for which no receipts were observed for Commissioner J ohnson, totaled $1,175. Each transaction was identified as having a
County business purpose and included parking and minor meal expenses.
•• During our review, we noted 138transactions totaling $13,181 between May 2006 and May 2010 for which there were no transaction logs
or receipts for P-Card holder Margaret Britton. These expenses were for travel, meetings, supplies, printing, community events, catering,
government publications and other costs. Ms. Britton was a fanner District 3 employee, transitioned from County employment and was
later rehired. After the employment transition from the County these transaction logs and expense receipts were mistakenly not retained.
Although all activities appear County related, without the accompanying receipts reasonable assurance cannot be determined.
91Page
DeKarn County Board of Commissioners Purchase Ca...•Review
Distr. J
<D Per P-Cardpolicy, transaction logs are to be submitted monthly, include a listing of all transactions andbe signedas evidence of its review
and approval. 96%of transactions were included onthe transaction logs as directedby P-Card policy. The 15transactions which were not
includedonCommissioner J ohnson's transaction logs totaled $3,384.46 andwere identifiedas having a Countybusiness purpose.
G We notedthat 100%of thetransaction logs provided for review lacked anapproval signature as directed bythe P-Card policy. The lack of
signed approval on the transaction logs was observed as commonplace and occurring frequently within most Distri~ts. A global
recommendation was made for this evidentiary measure to be re-emphasized andclarified regarding who isrequired to do so. The P-Card
policy states the cardholder's "Department Director" is to sign the transaction log. Clarification will be provided within the Districts that
Commissioners are to signthe logs inthe stead of a Department Director.
e Finally, we observed 46transactions totaling $3,106.26 which were not properly exempted fromtaxes per the P-Card Policy. The average
costs per transaction were under $100.
- 10 I P age
DeKal..,County Board of Commissioners
District 3
.E)(p~nse Account
Other Professional Services
Travel Accomodations/ Hotel
'travel , Per Diem
Travel - Miscellaneous
Tr~i~·.ir:~and Conference pee . ~~ternal.
Ot,he r Misc711~n7 ous Charge s
Operating Supplies
8o?~~~~ Subscription~ .__
Grand Total
District 3
Expense ~cc~u.nt
.Othe r Prof e ssi onal Se rvi ces
T~~vel ~.~comc:'~~tion~! Ho~~}
Trave I - Per Diem
.-.. .. .._-
Trav.e~- Mi.:c~I I ~r:'::9!:,~,
T.~ai~!n.~,a.~.~..~on~.e.r~n.c7 FeE7. Ex ter'nal
<?~her ~~~c~I lane ~U5 Charg.es
Ope ratlngSuppl ie s
Books and Subscriptions
GrandTotal
District 3
Purchase Ca._Keview Distn,, j
2004 -2014,-. 2004 2005 2006 2007
P-Card roof s-Card : P-Car~~'of P-Card % of P-C.rd P-Card % of
P-Card Total P·Card Spend Account Total Total :.;Spe'~d. Account:T~tal Total P·Card Spend Account Total Total Spend .Accouni Total Total
s '. $ $ 45,552.00 0" 10 $' : ..... S 22)9i.50 ' ..Q%.. s s 28,500.00 0% S - $ 36,212.45 0" 10
$ 1,193.15 $ $ 375.58 0" 10 .s
.'~ ..
S
" : .. '
-
..
,.' Afa C
$ $ nf. $ - :$ nla -
s
-13.83 $ $ nfa .s
.... _~ ... :l
.$.:..,:.
-, ..' '.
nfa : .
S $ n/. S $ - n/a
$
64.00 $ s nfa ·S.
,
.:
.' $ nfa.· $ $ n/a S $ - n/a
$ 2,157.51 s $ 5,666.70 0" 10 $ . , .s.,. "'2;3"19:15 Qo/"
$ S 16,239.41 0% $ .$ 6,108.56 O"/.
$ 75,201.14 $ $ 1,796.93 0" 10 S. .' '$ 10;943.02 0% $ 984.08 $ 11,546.83 9% $ 4,914.76 S 8,607.00 57%
$ 9-8.12 $ s 842.14 0% $' S: 1·,62i.'90' 0"/0' s S 1,392.43 0% $'
$ 2,093.32 0"/0
$ $ s 84.00 0" 10 s:,:""
..,"
$ 'nfa :.::.' s S n/. S: -:
$ .n/. Z9.05. -.'
S 78,7.56,80' $ $ 54,311.35 O"/. $.
:
$ '.~ 37;675.57 0" 10· · $ 984.08 $ 57,678.67 2% $ 4,914 .. 76 S 53,021.33 9%
, ...'
2004--2014
. ..
p~Cardfot~i ..
$
S 1,193.15
$. . .13.83.
SG4.Cio
s z.isz.s;
s .75,201:14
S 98."12'
$ . ' 29:05
.$ 78;756:80
.'..
e,i:~r~T;;'i~('.
.... '.. .',
Z008
P-Card % of
Account Total Total
$ 32,710.00 0%
$ n/a
s 66.87 0" 10
S n/a
S 5,075.38 0%
S 17,433.07 21%
S 2,414.80 '0%
$ n/a
$ 57,700.12 6%
.'.
2010 2011
P·Card % of s-Cerd ., P-Card % of
Total Spe~d Accou'nt Total Total
0% $ '.'. s 5,488.49 0" 1.
100% $ '., $ nfa
100% $ $ n/a
100% '$.:,. ,,;:;' '.' $ n/a
100% ·S. 1,642.51 $ 1~642.51 100%
70"/0 S 6,334,27 .s ... 6,683.72 95%
2% $ 50.00 $ 642.35 8%
100% s S n/a
20% s.8,026,78 $ 14,457,07 56%
2009
. ·PeCaref·-: '.",,, . P':<;:.rd,% of
. 5~'e;~d::: .'Ac1 '~u'nt+~t~f' '. ;":Tdtal' :.. P-Card Spe nd Account Total
O"/.
E~pt:nse.'~~cc:o~~~
Other Professional Services $' '-.
.Trav~1 A.c~omo~.~tions/ Ho~el S ... 1,·1S!3·_~S·~
Travel- Per Diem 'S' .r ~~.8·~'
Travel- Miscellaneous ·S·· '.' '.: '64.00.
.·T~.in_i~~~~·~~<?~!~.r~·~~.~~~-- ~.t~!.~.~}.·· :$. .: .2;.~7:51.
C?~her~i~~~I_I~~~!?~~~har~~.s. s ?~;~9~~:.1.~.
Operating Su~plies $, '9S':U
.~ooks and Subscriptions $.. '. '.~'}~A5
Grand Total J ' '..78,756,80
$ 3,644.45
$ $ 21,675.00
$ 1,193,15 $ 1,193.15
$ 13.83 s 13.83
$ 64.00 $ 64,00
$ 515.00 $ 515,00
$ 4,859.47 $ 6,895.06
$ 48.12 $ Z,486.il'I
S 29.05 $ 29.05
s 6,722.62 S 32,871.93
.. .
..
..
2014
P-Card Spend Account Total
$ $
$ s
$ $
$ $
s $
$ 14,863.29 $
$ $
$ S
$ 14,863.29 $
12,200.00
14,863.29
27,063.29
P-Card % of
Total
n/a
nfa
nfa
nfa
100%
nfa
nfa
55%
P·C.rd Spend
.s' :::':.)7:; . '$', '::'.:'; 35.00 .. :.,:. 0%.:
'.$ ." ',,. ....$ -':' .,:".;;:.::~<, ..... nfa'
s. :3,054.24' s-.: ·'io,'ii6.70 15%";"
t<:,c'. !'\i,~39S60" ;" . $
-s ''3,054 .. 24' $" 59,074.86' . 5% "':.: . $ 3,644.45
2012 2013
p-Card Spend Account Total
$ $ 2,987.86
$ $
S $
$ $
$ $
s 17,294.71 $ 17,294.71
$ $ 1,931.19
$ $
$ 17,294.71 $ 22,213.76
Fig. 2- P-Card Expenditures as Percentage of Annual Account Total
OeKalb C1un,v Board of Commissioners Purchase Card Review
District ,etrics andBreakdown of P-Card Spend for 2004through 2014- By Individual
District 3
District 31 . .
Total P-Card
%of.
. Total P-Card
.' %of:
'. % .
Transactions
District
Spend 2004 thru-
• District
Transactions
Breakdory by District Personnel
2004thiu2014 2014 w/Receipts
L. J ohnsori - Commissioner 371 73%
;$ .
65,575.83 .. 83%
97%
M. Britton I
'138 27% $'
..
13,180.91 17% 0% ,
I
Totals
509
$ ....
'.78;756.80
. '.~
.c68%.
.' ~
L.J ohnson Total.
%of'
-Spend
Travel - Accomodations / Hotel $ 1,193.15 2%
Travel - Per Diem $ 13.83 0%
Travel - Miscellaneous $ 64.00 0%
Training and Conference Fee -External $ 2,157.51 3%
Other M is~ellaneous Charges $ 62,097.34 95%
Operating Supplies $ 50.00 0%
I
I
T'otal $ ·65,575.83
I
General Observations
I
Commissioner J ohnson's activity represented 74% of the overall District transactions while accounting
for 83% 1ofthe transaction expenditure amounts. The concentration of his spend was in Training and
Conferences and Other Miscellaneous Charges. Travel airfare and hotel accommodations costs within the
Other Miscellaneous Charges were approximately $16,165. Noting the lack of expenses attributable to
Travel-Airfare and Travel-Accommodations in light of the significant conference fees, we identified the
greater portion of the District's travel costs were for government professional association &training costs
and supplies were classified asOther Miscellaneous Charges.
These travel costs were influenced by Commissioner J ohnson's leadership role with NACO Committees,
specifically the Health Steering and Health Council Committee. These Committees required a national
scope with research, involvement, advocacy and policy strategy representing DeKalb and other counties
for health care impact, funding, issues and education. Travel was often required to Washington DC.
Extended Review Details
During the scope period of2004 through 2014, (per Fig. 1, approximately $75,201 in P-Card expenditure)
in total was spent in the categories of Other Miscellaneous Charges; greater than 95% of which was
attributable to Larry J ohnson. Other Miscellaneous Charges as noted above included travel, $12,000
community constituent support to the Sanford Porter Center from2011 - 2013, GSU foundation support
of $500, DeKalb health and fitness community events, support of senior services and volunteer
appreciation events. Other Miscellaneous Charges also included approximately $6,675 for government
conferences, association fees, approximately $3,325 for printing, catering and supplies for County youth
programs, senior programs and other community advocacy events during the scope period.
12\Page
De/(alb cbuntv Board of Commissioners Purchase Card Review District 3
We revie ed a sample of these expenditures to note documentation support and proof of County business
related pfrpose. We note that all additional expenditures reviewed were identified as County business
related and adequately supported with documentation
M.Brittol
. ·.Total .
%of
...
- '. Spend
Other M iSfellaneous Charges $ 13,103.80 99%
Operating ~upplies $
48.12 1%
Books and Subscriptions $ 29.05 0%
Total-' . '$ 13,180;97
General Observations
Employee M. Britton's P-Card activity represented 17% of the overall District expenditures while also
accounting for 29% of the transactions. The concentration of her P-Card expenditures in Other
MisceJ laneous Charges were for office supplies, Commissioner meetings, community events & awards,
catering, printing andminor other activity.
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Extended Review Details
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Ms. Britton's P-Card transactions occurred fromJ uly 2006 - May 2010. The relevant transaction support
receipts kere retained during her former tenure and County employment. She retired from County
e~11P10Yl+ntafter J une 2?10. After her retirem~nt, her P-~ard transact~on support was mistakenly
dlscarde9 and was not available for the project review. Ms. Britton was rehired subsequently by DeKalb.
County and is currently a County employee. Ms. Britton's role supporting Commissioner J ohnson
transitioned to a different job scope. Ms. Britton was very supportive andresponsive to the project review
despite the unavailable documentation.
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DeKalb fun,v Board of Commissioners Purchase Card Review
District 13 Summary of Key Transaction Exceptions
District 3
Date Vendor Amount Comments
l.
10-31-2013 The Porter Sanford $2,500.00 This transaction was charged to Commissioner
Performing Arts J ohnson's card to support community
Center programs. This transaction was included onthe
monthly transaction log and supporting
documents were reviewed. This transaction
combined with other monthly activity
exceeded the $5,000 recommended monthly
limit.
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DeKalb County Board of Commissioners Purchase Card Review District 3
Non P-'Card Expense Review
During the scope period of 2004 - 2014, we reviewed invoices from larger volume District 3 vendor
activity to ascertain the nature of expenses or services provided. All paid vendor invoices reviewed were
identififd with County business related expenses or services. The vendors provided a variety of services
includj~g the following: graphic design, public relations consulting, travel services for County staff,
other consulting services, printing, catering for government meetings, technology equipment suppliers,
office J IUPPlies, and other services. No unusual activity was noted for the vendor invoice activity
review d.
For the purpose of this report, a vendor is classified as a person or business receiving payment from
DeKalb County through the Accounts Payable process. Employees (i.e. Commissioner Larry J ohnson)
submitt1ng reimbursement requests through the County's Oracle IExpense System for expenses incurred
while clnducting County business are shown as vendors. .
# of"
.:.:.':'
' ...
Invoice' ;: "$$Tot;ll :,:;
" ,.,.: .~.:.~ '..
Dlstrict.S .(April 2004 ~Apri)2014)
. s ,.'
'.Invoic\l~::/ j~Yoi~~D.t"'J l'~ge .
"
- Top Vendors by Dollars
J ETTIE GurNY ARD' ISI s 110,260.00 J une 2005thru August 2008
BANK OF 4MERICA NA 541 S 77,096.41 December 2004 thru April 2014
BEST PRINt INC 18 $ 33,105.99 J uly 2004thru November2012
DOUGLAS rRAIG* 33 $ 24,800.00 J une 2004thru December 2004
DERlCOD DABNEY' 45 $ 23,595.00 August 2009 thru October 2010
BLHCONS \!LYING 11 s 21,500.00 March 2009thru J anuary 2010
ALONIA J C,NES* 17 s ]7,000.00 March 2013 thru April 2014
J OSEPH L LITTLE' 26 s 14,000.00 April 2008 thru September2008
LARRYLJ OHNSOW* 49 s 10,24253 J uly 2004thru J \IIy2009
BGB&B 3 s )0,000.00 J une 20)0 thru March 2014
FOWLER:S FOOD CONSULTANT AND CATERING 21 $ 9,914.27 October 2004 thru September 2013
DECATUR TRA VEL AGENCY 20 $ 8,901.50 October 2004 thru May 2009
VENNIEDA VIDSON* 16 $ 7,852.00 J une 2004thru October 2004
DELL MARKEfING LP 17 $ 7,262.64 December 2006 thru J ll Iy2012
OFFICE DEPOT INC J 2I s
7,167.71 February 2004 thru J uly 2013
MARGARET BRITTON" 49 $ 4,681.12 October 2004 thru April 2014
MID A TLANTlC SALES INC DBA OFFICE FURNITURE EXPO 2 $ 4,097.00 February 2005 thru March 2005
NA CO CONFERENCE REGISTRATION CENTER 9 $ 4,060.00
December 2004 thru April 2009
Total 1,149 s 395,536.17
*Note: We identified persons who worked for the Districts on a temporary or consistent basis without the
classification of full time DeKalb County employee, These individuals were identified as having a 1099
filing with DeKaJ b 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 illd strategy.
**Note: We identified ~ull time employees who incurred County business related expenses which were
submitted through the County's Oracle IExpense System for reimbursement. District personnel can
submit items for reimbJ rsement directly for approval through the Accounts Payable system. These
expenses are not PurchJ se Card initiated transactions, but instead out of pocket expenses which are
submitted with supporting documentation, and reviewed by the Accounts Payable Department using
similar stringent guidelinbs to ensure they are valid prior to approval and reimbursement.
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__.. DeKalb cluntv Board of Commissioners purchase Card Review District 3
Commen s for Each Vendor
Jettie Guinyard
e
~raphic design and other services were provided by J ettie Guinyard from J une 2005 - August
2p08. Total vendor payment activity was $110,260. The vendor invoice activity reflected a range
f~om$600 - $1,800 during the 3year payment period. We reviewed an August 2008 invoice for
$1,200 graphic design services.
Bank of America NA
s Almount is for total payments to Bank of America for Purchase Card expenditures during the
s ope period.
Best Print Inc.
e P~inting services were provided by Best Print Inc. from J uly 2007 - November 2012. Total
vhndor payment activity was $33,106. The vendor invoice activity reflected a range from $25 -
$4,750 aligned to the printing volume andproject scope.
BL1Co nsulting . .
e onsulting services were provided by BLH Consulting from March 2009 - November 2009.
eta] vendor payment activity was $21,500. The vendor invoice activity reflected a range from
$[,500 - $2,000 invoice payments alignedto the consulting service work scope.
~G4!in;"rative andInformationtechnologyserviceswere providedby BG&B fromJ une 2010-
~arch 2014. Total vendor invoice payment activity was $10,000. The vendor invoice activity
reflected a range from$3,000 - $4,000 for several invoices. We reviewed a March 2014 invoice
for $3,000 for Admin andIT services provided.
Fowler's Food Consultant and Catering
e Catering services were provided by Fowlers Food Consultant and Catering from October 2004 -
September 2013. Total invoice payment activity was $9,914. The vendor invoice activity
reflected a range from$200 - $996 basedupon the group, event and attendees to provide catering
services for.
Decatur Travel Agency .
e Travel arran~em'l'nts for County staff were provided by Decatur Travel Agency fromOctober
2004 - April 200: . Total invoice payment activity was $8,901. The travel vendor invoice activity
reflected a range rom$199- $996 for travel arrangements and accommodations.
Dell Marketing LP I
8 Computer eqUip~ent was procured withDell Marketing from December 2006 - J uly 2012. Total
vendor invoice 9ayment activity was $7,262. The vendor invoice activity ranged from$61 -
$971. We reviewed a J uly 2012 invoice for pc equipment purchased and installed for County
staff.
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DeKalb County Board of Commissioners Purchase Card Review District 3
Office Depot Inc.
e Office supplies were purchased with Office Depot from December 2004 - April 2014. Total
vendor invoice payment activity was $7,168. The supply invoice activity ranged from $9 - $427.
Supply expenses are customary for County operations.
Mid Atlantic Sales Inc. DBA Office Furniture Expo
e Office supplies and minor furnishings were purchased fromFebruary 2005 - March 2005. Total
vendor invoice payment activity was $4,097. The paid invoices ranged from$1,510 - $2,587 for
these costs.
Nati1nal Association oj Counties (NA CO) Conference Registration Center
e Conference registration costs were expended for professional forums, training and networking
abong other County officials nationwide to learn and to address prevalent best practices, issues
+d methods to serve community constituents. Conference costs occurred fromDecember 2004 -
April 2009. Total payment activity was $4,060 with periodic registration costs ranging from$465
I
- $490 for County staff.
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