City Council & City Manager’s Commercial Fuel Card Review (January-April 2023) No. P2023-06 Issued by the Internal Audit Office dune 8, 2023Mayor (OfcarLaeser Ty counen. Dist ran Kennedy ietit 2 ‘lesandra Anni Cesancra Hermande Diet 4 Soe Moinae bint ister Distiet? Diet cerry MANGER ‘Tommy Gorzaler June 5, 2023, To: Brian Keoedy, Car, Financial Oversight & Ay Commitee . 5. Glhews Edmundo S, Calderon, CIA, CGAP, CRMA, Gat ntemal Audion City Counei’s Commercial Fuel Card Review fom January |~April 30,2023 ‘tthe request of the City Coun the Intemal Audit Office conducted a review of Commercial Fue! Card usage by members ofthe City Counel from January I-Apel 30, 2023. This engagement was accepted based onthe engagements potential to improve management of risks, add value, andlor improve the organization's operations (IIA 2010,Cl). The work performed does not consitute an ‘engagement conducted in accordance with Generally Acceped Government Auditing Standards (GAS 1:16). The observations and conclusions that ate reported inthis memorandum donot require Management Responses “The Internal Audit Office was able to obtain DK. Convenience Store's Purchase Activity Reports from January I-April 30,2023 for every Cty Council District. A detailed analyris was completed for each City Council District. A monthly analysis is induded as an attachment t0 this ‘memorandum, Listed below isthe recap of ov analysis forthe pari of January I~April 30,2023. Fel Purchates by City Counell Members by Distt from District # Totaltof | Total¥of | Net Cost Percentage (%) Gallons | Transuetions | City of EtPaso | of Net Cost Purchased | January-April | January-April 2023 2023 Disc a a $0.00 mH Distt Dem is 3683.56, T72% Diswiet3 317494 3 31,583.87 39.91% Distt 107.195, 6 $317.27 5.00% Distt S 113206[ 3 3365.18 9.20% Distt 5 1175 7 $3605 9.08% Distit7 0 0 $0.00 0% Distr He x e202 | eae Mayor's Office T2515 6 $395.90 9.98% Total iza7.013 WL 3.96830 00.00% Edmundo S. Calderon, CLA, CGAP, CRMA ~ Chief Internal Auditor Internal Audit Office |218 N. Campbell | El Paso, TX 79901 (15) 212-0069 | D: (915) 212-1365 | Email: calderones@elpasotexasgovInternal Audit Office OBSERVATION 1 = Review of DK Convenience Store Security V mayor For the period of January I~April 30, 2023; the Internal Ault Office was able to obtain 10 Store OscorLeeser ‘Security Video recordings from DK Convenience Stores. The Store Security Videos were analyzed to ent persons viewed, veils frlod, and any oe pertinent dea ‘erry counci. DateDay | Lecation/Time | Vehicle] — Gallons Deals rientined | Purchased ities Faby I —PSTOOR Whe Vin | 7109 pilons | Davi) Repecve Brankenoesy | ednesday Zamgors ened exting vc, Eta, Tx Pchsing fd heong Dlawet2 Sonn) a nawh can, oan foot February 10,2023 | 8366 Alameda El | Gray Truck | 17.1 gallons District 3 Represeniative’s, — Fay Pan 1 ‘Spee ced eng ——e Tegan ‘eh, puctsing el oe ie asics Wack 2055 YT Gray Tak | THERE pone | Oly se spiro eo ‘aaa Pay Srowbsdge 1 to veil and op. Paso TX pavers EoiaMe Bebe Skido arch HAS [598 Dougan | Wane Van | TERR alone | DIAC ReRSSNATNC Saawe Erwote poe ered eating Discs ar vehicle prcasng oe aarare “An oidenied pen tail puoenaer es ict? Ma RTA Hie | We Wan] SURG pales | — Unseen enters Weteeisy HPs T person dvi he Wei Sorat District 8 ‘March 9, 2023 1811 Hunter Unable to | 16.503 gallons “Unable to identify the i) Thuy EiPatX | Detemine em Wack TST — TW Hues | Gay Taek THAD pee HER nig wf cv uanactn Te Ena eee ee ae sont Sime sdesop ay sce on Fes 10.200) ide Viaeh TRG} TBTT Raer | Wie Vn [THAT ene Unable to eniy The Sindy Pas, TX oie basin Wacko HAT —] 108. Wasa | Gay Taek | TASS eae U vo ey Fay E1Paw, TX aver Sin Wah 25 2] 100 Alas Whis Ven | T7AR6 plone | Dina 7 Repsmaes Stuy Eltaco te Spouse sen eating eile Tae fom se, Chsened f psmger i vehi petenge! door pes whe ftmayor ‘erry councit ‘Bn Kennedy ‘Beseandr Annee Distt 3 “Caecandre Hemandes Discs deetoinar Diasiet7 Diaset 8 (Chie Canoes CITY MANAGER Tony Sonsior Internal Audit Office -Accurding 1 Police Report #2310073 obiained from the El Paso Police Department, it states that Distict 3 Representative dives 2020 White Honda Odyssey Van. The Distict 3 Representative's spouse drives 2022 Gray Toyota Tacoma Pickup. Based on our analysis ofthe 10 Sceurity Videos dbtaned, a White Van is identified $ times anda Gray Trucks identified 4times, We were unable to ieniy the typeof vehicle | ume, ‘We ae abe to identity the District 3 Representative | ime and her spouse 3 times purchasing fuel. ‘Therefore, we can provide reasonable assurance thatthe vehicles identified belong othe Distt 3 Representative or her spouse (Please proceed to Page 4)Navor Deca lseser “erry councit Baa Kenneay Bleeendea Anneli Cesoncta Hemandes Diarit & Dist S Dist BaF Hen Rivers oiswct (his Canales CITY MANAGER Tommy Gonzalez Internal Audit Office OBSERVATION 3 — City Count! District 3 Fusl Purchases For the period of January-April 2023, City Count District 3 purchased 517.49 gallons of ful in 31 ‘ransations at a cost of $1,583.87. The amount of fuel purchased based as a percentage ofthe evire City Council increased from 35.19% in Calendar Year 2022 1 39 91% in 2023 (ansary-April ManthiVear | Total Monthly | Pertinent | Dates/Time | Namber of Purchases” | Information Regarding Fuel Purchased Purchases Tenia 20 Tparchaaes Davies} | T3003 Tras epeeseatve | 5:12PM preseatats Cy Coca Meeting. Fuel prchas wile meeting in progres Concutvedsy | u20n003% | 1n2288 fuel purehases_| 1212023, 15638 Febnany 2083 Spaces Disuiet's | 282023 1099 Repeesenaiveis | 6:40PM observed purchasing fel Siviaga Whie Man Represematve's | 21102023 raat Spouscobuened | 10:43AM ‘urcasiog il ‘ving sy Trick. Conssutivedsy |226n003& | 1.608. fel purchaser | 27272028, 16286 Wires 2005 Bparcass | Represenaive’s | 380003 Ta Spouse observed. | 4:18PM porchasing fel er 1 White Va, | CConsentive doy | 31372023 & isis, Tel purchases | 34/2023 16326 Conscstvedsy | swore | s0s6 feel parchaes | | 31572023 16508 consceuivedsy | 37220038 | 14685. wel purchaee | 3725/2023, 11026Internal Audit Office ia Traces ae mavor potters | 423058 tase ree Lows ‘conducted at 1811 | 4/8/2023. 16.348 Tamerbryel" |aioas | sion me [eisaes (tea ‘ame |e ‘ivy counen, soonest nt pats in Deiat Segawa s sangeet Mc Ame cach Tak Siarias “Cessandra Hernandet Based on the fequency of visits tothe DK Convenience Stores and the amount of fuel purchased, te dais inicaien 2 or nore voices weve being facie, The amount of fuel purchased by District. ae for a period of January-April 2023 appears excessive. Devless 3 Tora period of Fancary-Apai 2023 spp nee Conclusion: Based on ou review ofthe DK Convenience Stores’ Purchase Aatvty Repos for fnuary- Apt iia 6 2023 and he 10 Stove Security videos obaind, we have determined that 3) fel purchases were safer completed during the yriod of Ianuary-Aprl 2023 for City Counll Dist 3. We can provide wlasy reasonable assurance at Dist 3 Representatives ander spout's vehicles were fled Ging Bite? theveview pero oieict 8 It you have any questi please fe eo contact me at extension 2121365, re cals ce: Financial Oversight & Ani Commits Cary Westin, Luerim City Manager CITY MANAGER Robert Cortings, Chief Financial Officer Tommy CorsslesCity Council & City Manager’s Commercial Fuel Card Review (January-April 2023) P2023-06 Attachment # 1City of EI Paso Intemal Audit Office City Council & City Managers Office P-Card, Travel, and Fuel Card Review P2023-06 Fuel Usage Summary from January 2023 to April 2023 Hof Transactions 4 oF Gallons ‘Mayor “Disnet] Dati? “Datnct} *Datnetd “Distie'S "Date *Ditmet7 DissesCity of EI Paso Internal Audit Office City Council & City Manager's Office P-Card, Travel, ani Fuel Card Review P2023-06 Fuel Usage Summary from January 2023 0 April 2023 4# of Gallons in 2023, o 828888 Mayr Dave Ont oer Owe OAL DSA Oh DL # of Transactions in 2023 oe Net Fuel Cost in 2023 ‘5.20000 ‘$1500.99 saonco 20000 siaon ‘#0000 cal =r I ' iCiy of Pa iy Gun & Cy Manages Ofc Ca, Travel and Fl Card Resew P2-06 Fuel Usage Summary fom J 9 April2023 “Average Days Mounivesr_| wet Futps | petwen Files NetOxet Tena o Wa ‘Sn es a A [$0.0 Nirah a Na [soon Age n WAL [sor Distret2 uel Usage Summary from January to April 2023, ‘average Days_| Tot Gatos Mosiivesr | _wetritps | pets itUps | Purchased | Net Cost “a é ‘on Har [$6] eb 3 750 308 [sia] Mies 5 550 Su] S153. Ape r or sc719 [ssa District 3 Fel Usage Summary from January to April 2023 Aveage Diys_|Total Gata Monenvesr | Botrutgs | petveen Fitps| Purchased | Net Cost ina e ai, 15305 [S75 rebar H aa 150.077 [se Nis n a0 Tigste—| 3615 Aa} . a0 Tes201 | $356 Toul ar 517494 | S1s0387 District 4 uct Usage Summary from January to April 2023, ‘AvecgeDeys [Tost Gatos Monthear_| woctutps | neuen Fp | Puteased ie i a0) 29 "vir 2 2.00, 36271 Apes i Tea District 5 uel Usage Summary from January to Apel 2023, Aveepe Days [Tota Gallons Monvexr_| ot Figs | netwes Fills | Purchased | Net Cost ra A 1500 x ED) reba T 0, Teya1_—| srs nia z 100 1355 [$1539 Apes z 500 3Etos | —s10036 Te = Haan 58(iy Come & City Manges Oe Ca, Tee and Fe Card Review P2023-06 Distt 6 yet Usage Summary from January o April 2023 Average Days {Total Gallons sot u.Ups | weeween Ups | Purchased | Net Cos T Ta E35] 1 Fa Teaes | st535 x FT sumi—|— sss: 2 300. 3a955_[ $1373 x nase | $308 District 7 Fuel Usage Summary from January to April 2023, ‘Average Days [Tot Gallons Moowvear_|_#eten.upe | netween FillUpe | Perehaed | Net Cot Siar a Na ° S109 “F523 a Na © $200 Nar o. NA % st AD a NA 2 ba Tete t or S00 District 8 Fuel Usage Summary from January 1 April 2023 Average Days. [Tota Glos state | netween Fle | Poresased | Net Cort i WA. Tao _| $96 z Tot T2331 | S384 fl ‘30 ‘soa x 1900 STE = Ba Mayor from January ( April 2023, Average Days_| Tot Gatos ‘tveea Fi Ups | Purchased | Net Cost 7 a0 a1 | S059 z ia S312 | — sion @ NA 0.00 Sia] z 7500 ari wet a THESis[ 19590)