dekalb county p-card audit: commissioner jeff rader

8/10/2019 DeKalb County P-Card Audit: Commissioner Jeff Rader

1/17


2/17


3/17

DeKalb County Board of Commissioners Purchase Card Review

District 2

O.H. PLUNKETT & CO'

9

P;C.

1 1 1 1 1 / 1 / I I / I 1 / 1 / 1 1 1 1 1 / 1 / 1 / 1 / 1 / 1 /

ACCOUNTANTS & CONSULTANTS 1800 PEACHTREE RD. NW' SUITE 333 ATLANTA GEORGIA 30309 VOICE (404) 351-6770' FAX (404) 351-6845

1050 17TH ST.

NW

SUITE 600' WASHINGTON. DC' 20036 VOICE (202) 496-5307' FAX (202) 466-2400

I

EMAIL [email protected] WEB WWW.OHPCPA.COM

DeKalb County Georgia Board of Commissioners

Commissioner District No.2

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

your system database via computer-assisted data-mining tec1mologies. The objective of these

I .

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

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

effiCirCies ..

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

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

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

ofthe~e procedures is solely the responsibility ofthe specified party to this report. Consequently,

we m~e no representation regarding the sufficiency of the procedures as listed in the Table of

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

We ~ere 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 Itaour 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

I I

z l P a

g

e


4/17


31 Page

. Dis tr ict 2

REPORT ON

AGREEDUPON PROCEDURES

COMMISSIONER DISTRICT 2

DEKALB COUNTY GEORGIA BOARD OF COMMISSIONERS

FOR THE PERIOD APRIL 2 4 to APRIL 214

Table of ontents

PAGE NO.

A. Executive Summary .4-5

B. Agreed-Upon Procedures Defined , , 6

C. General Information , ,.. , , 6

D. DeKalb County Policies ,..6-7

e

Purchase Card Policy

Q

Travel Policy

E l

Mobile Policy

8 Retention Policy

E. Summary of Procedures Performed.. , , , ., , ,..7-8

8 Purchase Card Expense Review

(9 NDn Purchase Card Expense Review

F, Summary of Findings Purchase Card Transactions.. ,., .. , ,.,. ' ,., , .,9-11

e

General

e Specific

G. Purchase Card Review - Individuals ,.. ,.,.,., .. , , ,. , 12-14

H. Non Purchase Card Transactions .. , .. , , , , 15-16

e General

I I

I


5/17

. -~ D e K a l b

Cou -nt y

B o a r d o f C om m is si o ne r s P u rc has e C ar d R ev ie w

D i s t r i c t 2 '- .-.

Executive

Summary District

2

We performed 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, 2014. 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

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

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

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

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

parties specified in this report.

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

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

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

wages of 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

level of transparency for County resources utilization.

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

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

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

receipts or 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

categories. 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 p-tcedural review took into consideration the County's five (5) year mandatory record retention

policy I~nclusive ofthe limited availability of any records prior to 2009. Additional efforts were therefore

made t1 secure any documentation still in possession by former employees. Letters were sent to addresses

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

docum ntation.

Specifically, our review of District 2 covered a period for which Commissioner Rader held his position

since 2007 after succeeding former Commissioner Gale Waldorff. In total, four (4) persons within the

district were granted purchasing cards. P-Card expenditures commenced in 2006 and totaled $34,606.

Purcha e card usage within District 2 steadily increased every year from 2006 through 2010 and reached a

full ye~r high total of $8,394 in 2012.

Individual card expenditures ranged from $85 for H. Flury to $14,461 for C. Enloe. The concentration of

purchase card incurred expenses occurred in Other Telecommunication Services, Training and

Conference Fees, and Other Miscellaneous Charges. Other Miscellaneous Charges was observed to

include, but was 110t limited to the following: other telecommunication; office supplies; food fori

meetings; seasonal contributions to constituent groups, and; web-site hosting.

1www.napcp.org

41Page


6/17

.

D e K alb C o un t y B oa r d o f C o m m is sio ne r s -P U r c h a s e C a r d R e v ie w -

D i s t r i c t 2 .

Our review of District 2 P-Card expenditures showed limited deficiencies in the availability of supporting

documentation having provided 77% of receipts for the 424 transactions identified. The 99 transactions

without receipts totaled $6,348; approximately $3,112 occurred within the 5-year retention period. We

did observe and note that all charges without receipts appeared to be for County related business.

Inclusion of receipts for alJtransactions per policy guidelines remains an improvement opportunity within

the District. As a whole, we note District 2'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 e ss en ti al f ramewo rk for i nte gr ati ng 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

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

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

system integration 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

transactions.

51Page

I I


7/17

DeKalb County Board of Commissioners Purchase Card Review District 2

Agreed-Upon Procedures Defined

An agreed-upon procedures engagement differs from a financial statement audit. A fmancial statement

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

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

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

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

are presented fairly in conformity with generally accepted accounting principles.

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

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

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

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

than is customary in a financial statement audit. .

GeneJ Information

On AP~il 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

Governbent Audit professional to:

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

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

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

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

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

proced ral 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 af ofJuly 30, 2010.

Purcltbse Card Policy

The 2d04 Purchase Card Policy states that DeKalb County has established a Purchasing Card (P-Card)

progra]n that allows designated employees the ability to purchase selected.rbusiness-related goods and

servic~s 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 ofthe Bank of America Visa Purchasing Card/P-Card.

I

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

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

exempt status on procured services and purchases.

6/Page


8/17


District 2

The 2004 Purchasing Card policy has been updated and was replaced in April 2014. For the purposes of

our review, we followed the guidelines ofthe March 2004 policy which was in effect for the entire scope

period.

Travel Policy

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

training expenses incurred while conducting authorized County business.

Mobile Policy

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

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

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

official County business only.

Records Retention Policy

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

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

mandatory minimum retention period for accounting records including: Accounts Payable Files; Invoices;

JournallEntries; Journals and Registers; Travel - Registration Fee Payments; and Travel Authorization

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

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

documertation has a 4~year minimum rete~ltionstipulation.

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

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

2009 wbre limited during our review.

procedhres . .

P-Card Expense Review

The P- I ard review consisted of the Board of Commissioners for Districts 1 through 7 (past and current),

their st~ff, and the Board of Commissioner's Central Office personnel who maintained a P-Card for any

period Ibetween 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

cardho~der transactions, cardholder statements, invoices, receipts and transaction logs to determine the

following: .

1) The P-Card Administrator maintained the transaction log on a monthly basis.

2) The cardholder attached applicable receipts to the monthly transaction log.

3) Transactions were for County business related goods and services and/or appropriate for

department spend.

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

Card policy.

5) Transactions were approved in accordance with established policy.

71Page


9/17

. DeKalb County Board of Commissioners Purchase Card Review

District 2

Non P-Card Expense Review

We reviewed vendor 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, P-Card

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

accounts:

' Other Professional Services

e Other Miscellaneous Charges

Q Travel-Airfare

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.

81Page


10/17


Review Results for District 2

District 2

District 2

Expense

Account

Othe r Professional Services

Postage

Other Telecommuncation Services

Printing Services

Travel M Airfare

2004:2014

-

P-~ .r d T ot al .

$500:00

s 322.44

$ ~,909.09

$ 339.16

$1,615.70

$662.80

$ 16.00

$

449:69'

s ..

6,~.40

s ~0,5i3.47

s 3,'69nO

' . '60,65

$ ,. 'a;i6i,24

2004

2007 2008 2009

006 2010

2013 2014

005

2011 2012

39.00

. 13.80

. : $ : .

500.00

$:' -

$ -

$ -

s 44.28 s

.56 .9i $

18.80'$ '25.62 s 115.20

8.82

Travef - Car Rental

JI.av.el~ Per Diem

Travel - Miscellaneous

Training and Conference Fee External

Othe r Mlsce ll ane ous Charges

Operating Supplies

Food

and

Groceries

$

$ $ - $

's -

$ 360.00 $753.81 1,294.19'$. . .. :1,268.60 $ 1,287.78

s .

1,274.54

$

$ -

$ - $ $

180.98 0

$

90.00 $.

46.80

$

$. - $ - $ $ s :

1,020.10, $ 595.60

$ - $

, . .

s: $

$ ..

161,28 '$' .:., $ 501.52

s -

670,17

21.38

$ $ -

$ '> - $;,' - ,,$ $ ,'.. - $ -

s: 16,00 s

$ $ -

46.34

$ -

s -

$ t- .-c,' 'k

33.25

$

.157.88 $ 96.20

' .2,287.93

$. 110.36

52,00

$

$ , $

'$'''';

- $': '. - .. ' 1,-745.40

. S : . . ' ' . ,

1; 060.00 $ 1,659.00

$ '.

1,219.00

665.00

$

$ -

$

.$,'930.38 $ 976.12

:1,305.i3

1,680'26 s .:

v

'1,220.74 s 1,730.29

'S . : : 2542i 111.91$. 3 9 1 .4 5 $ 701:ii 647.13 $ 1,188.00

98,99 s.. .167.29,

346.18

36.91

Boo ks and Subscriptions

65.00

$

$ -

$ .'. &O,{;5,

Grand Total

$ , .34,605.74

1,865.46

$

$ .. -

Fig. 1- Total P-Card Spend/or District 2(April 2004 - April20J4)

Key Observations

$

. -

'$-'1i695S:::;41O.00S: '12800 322.95

$' I58 :34

s 1,130.00

' 320.00

284.33

'. 1;355.82 $ 1,858:03 's 3;235:41 s 6,638.32'$ . '5,458.41,

$

8,393.59

- .

;.

s: 5;516.37

. :. : :, : : .: :;. ~ ' ,< : : ' .::

As shown in Figure 1 above, P-C ' ' ,; ,. : \ '

During our review we npted, 424.transa~tib~S t9UltJ.ng;a,ppr()ximat61Y$34,605.74 during the April 2004 through April 2014 scope period.

Based on the docuITl~n.:tatidh' :f d :\ i i ~ . e 4 , 77o/~::-o~iransacti6n~.;.\~r~supported by receipts. The remaining 23% (99 transactions) had no

receipts or other Stipprling docum~httwacco'fd~ce with th~


11/17

---------

-----

Del\alb County Board of Commissioners Purchase Card Review

Distr ict 2

policy states the cardholder's Department Director is to sign the transaction log. Clarification will be provided within the Districts that

Commissioners areto sign the logs inthe stead of a Department Director.

.

. ::.

.

. ~,

. - ' :

.,

..

~

l Tage


12/17

District 2

,- alb County Board of Commissioners Purchase Card Review

District 2

2004-2014

P-urdTotal

$

500.00

32244

6.909.09

339.16

1,615.70

$

662.80

16.00

s

449.69

$

6,~40

s

10.523.47

3.697.10

s

60.65

s

3.161.24

$

34,605.74.

Expense Account

Othe r P rofessional Services

Port~ge

Other Telecommuncation Services

Printing Services

:rr~ve- Airfare

Travel- Car Re ntal

Travel -

p~rD~e.m

Trave - Mscelaneous

Trilining andConfeeeoce Fee -

hternal

Other Misce lan~ous C~~r~es

Operating, Supplies

Foodand Gr~c~ i~s

.B~~~.~.

, . ?

_ ~ . ; t . ,? s ~ p . i 2 .' :' .. s .

Grand Total

Dis tri ct 2

EKpen;:;.eA~oun~

OtherProfessi0.nal Services

Posta~e

Other telecornmuncatton Services

P~ i~ in~.~:rvie.s

Travel-At : -- : ~ . : _ , , :. ~ .; : . _ _' , .

b:pens.e. Aa:oUl:~ P-Card Total pc.ard S~end Ac:countTotal Total.. P . . 6 ;d S n '~ ~ a : : : ActiJunt.fotal .:-;:. ': :L: :ip~caid%of.Total . PCard 50end

Other

prcfesstcnat

Services ' SOO.oo '' .... . 27.840.00 0''< '. $ .. ,'. .'..:' : . , < . . . ' . :13.172:22 .;. ,. .iJok.: .........

S

Postage ... - .... ... $ 3'2i.44 . S .. ., '; 115.20 . S 115.2.0 lCX1'..,(, $' 13.8) ~::;:.~. :,;: ~ i:~:.2l.:80 :-- 61%... . $

OtherT:.I~~~~un~t on S~.Vic.es S 6,909.09 $ 1,287.78 1,349.09 95% '$ .. , '.1,274.54 :.~:.:i; . ii y :. 1;274. 54- l000~ $

Printing

Services $'

339.16 S 90.00

S . . '

90.00 1000(

$

.46.8:1,

$-.

, =: '. : ,~ ~ , ~ . ~ ;, ~ ~~ : : ~ 8b

;' . i . . . - .

1()(1>-::

.: - : ~ '< ' . ; ' $

Travel. Airfare s 1,615.70$ 595.60 S 595.60 100 $ :.: S .,~.:::;;,- . ',1_ ;.. n/a. $

Travel-Car Rental

S '66i80 .S

50L5 2 n/a

$.'~~.... .:~ ': :::: '~ ;~: : -, = ,, ; :~: ': ': > : : ' :

i :: '- ; , ~ . : . ~: .

'.:,n/a .:.::;,:.;::'.

$

Trav~ ~e.r ~e.f1

$ .

16.00 . : S : 119.77 bA. ' s '; 16.00 S . : ;f'~;~?~ :.;16.00.,' >~~.-;::~~:.160% :. -; ; : .. .: . : : l

rrave - Misce~lan~o.us

.S

44~.69 s 96.20 107.20 90 . ~10.36 $;: - . : . ' . : .

:':.1 10 .36 ' .:.' .: :.: ;. . ,;.

lO c f . - ' ' .- . . ' . . : ' $ 52.00

Trainingand Conference Fee- External $

6,348.40:

$

1,659.00 4,636.00 36

'$:.

1;2l.9.00

$:.':,,~ :,;' ::' ., tii9:oo'

~100 ft; ..; .: -;

$

665.00

Other Mis~~Ila.~eousCharg~s S 10;5:23.47: .. f-$~_-,1. ,73~0~:19~fL-_-,3 ,.25=5.=-29+-:5,=,'= :


13/17


District 2

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

J.

Rader - Commiss ioner

154 36%$ . 12j83.77 35% ,'.,92%

District 2

Breakdown

by

District Personnel '.

I TotalP-Card ....

r .

otaiP-Card

%

of ..

0/0

. % ioe /I

Transactions .' .. ' .

Spend 2004thru ,

District Transacti.ons

. 2004 thru2014 I~Jstnct .2014,

.w/Receipts

C.

Enloe

po .... 40%':.14;460.5,7 42%

'''68%

H . F lury

. 4 1% '.' .

':,,,85.34 0% .0%

D. Schneider

96 23%:7,876.015 23%.;67%

34;605.74 ...

Totals

J.

Rader

Tot~I'.

< ' . .

%of .:

,.

Spend'

Other Telecommunication Services

$

3,995.76

;33%

Travel - Airfare

$

1,615.70

,13%

Travel - Accomodations / Hotel

$ 662.80

5%

Travel - Per Diem

$ 16.00

0%

Travel - Miscellaneous

$.

437.04

4%

Training and Conference Fee -External

$

;


14/17

DeKalb County Board of Commissioner~' Purchase Card Review District 2

C. Enloe Total

. %of

Spend

Other Professional Services $

500.00

3%

Postage $ 269.64

2%


$

1,294.80 9%

Printing Services

$ 180.98

1%

Training and Conference Fee -External $ 3,639.00

25%

Other Miscellaneous Charges

$

5,143.98

36%

Operating S up p lies

$

2,184.17 15%

Food and Groceries

$

19.00

0%

Booles and Subscriptions

$

1,229.00

9%

Total $

.~4i460.57

G e n e . . Observations

EmpIOy~e C. Enloe's P-Card activity represented 42% of the overfill Distri;t:expenditures while also

ac?ounti/ng for 40% of the. t~ansactions. The concent~'ationo~herP-C~rd expen~itUres was in Other

MIscellaneous Charges, Training and Conference Fee-External-and Operating Supphes.

ExtendL Review Details .' .... '-.

We not d Other Telecommunication Charges, Training and Conference Fee-External and Operating

Supplies were classified as;OtherMiscellaneous~Charges,; .

We noted that 32% of transactions from November~O;66 to Apri12014 had no supporting documentation

along with P-Card transaction log report. In total;~$3,532 in total transactions did not have receipts;

1,79 2

of that occurred after

20.09.

Wt{observed the description of transactions with missing receipts and

note thfY appe.ar~dto be county-business- related, however, without supporting receipts reasonable

assuran' e was limIted.; .' .

.

.

.85;34

JI. Flury

% of.

Total ,

'SPllnd

:. .

Postage

39.00 46%

Other Miscellaneous Charges. .

' . I .

$

46.34 54%

. Total

.$ .'

General Observations

H. Flury's P-Card activity was limited during her time as a full-time employee. We reviewed the detail of

the 4 transactions and note that they all appeared to be for County related business.

13IPage


15/17


District 2 ..

Extended Review Details

A card holder in 2006, we noted transactions totaling $85.34 were not included on a P-Card transaction

log report, and without accompanying receipts.

Policy and Procedures Compliance

Monthly P-Card Transaction logs and supporting receipts were missing from substantially all of the

months reviewed. Therefore, expenditures not supported by appropriate documentation could not be

asserted as County related business expenses.

.

' :,

0 / 0 of'

D.Schneider

...... .Total.

Spend .


$

1,618.53

21%

Printing Services

$

158.18

2%

: 0 ;

Travel- Miscellaneous

$

12.65

.ci%

Training and Conference Fee -External

$

899.00.

11%

Other M iscelJaneous Charges

$

3,081.51

19%

Operating Supplies

$

838.95

11%,

._ .

16%

ooks and Subscriptions

$

..:~. ~

1,267.24

Total

.

. 7 , 8 7 6 ~ O 6

. -

Genera

I Observations

Emp loy

ee D. Schneider's P-Card activity represented 23% of

. . . .

the overall District expenditures while also

accoun~mg for 23% ofthetransactIOlls:The concent ra t ion ofherP-Card expenditures was in support of

the offire in Other Miscellaneous Charges: .

Extended Review Details

Transactions from May 2007:to March: 2014, we noted that 33% of transactions had no supporting

documentationalong with P-CardJransactiou log report.

, ..

Policy and Procedures Compliance

Monthly P-Card Transaction logs and supporting receipts were missing from 2007 to 2009 for the months

reviewbd. Based on the transaction 'and vendor descriptions reviewed, the expenditures appeared to be for

County related business; however without the availability of actual receipts for review, reasonable

assurance is limited.

14 I P age


16/17

I

I

I

I

I

I

I

I

I

I

I

I

I

I

I

I

I

I

I


District 2

Non P-Card Expense Review

During the scope period of 2004 - 2014, we reviewed invoices from larger volume District 2 vendor

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

identified as a County business related expense or service. The vendors provided a variety of services

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

other consulting services, printing, catering for government meetings, technology equipment suppliers,

office supplies, and other services. No unusual activity was noted for the vendor invoice activity

reviewed.

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 Jeff Rader)

submitting reimbursement requests through the County's Oraole-Ilixpense System for expenses incurred

while conducting County business are shown as vendors.iWe-notevendor activity prior to 2007 was

incurred during a prior administration to Commissioner Rade n's current.administration.

BANK OF AMERlCA NA 419

s

33.950.24 May)OQ4 thru April 2014

HEA THE< FLURY i 91

s -.

29.960.00 A pril'2.~Q7ttHu Apri12014

KIlPATRICK STOCKTON LLP

< , ', 4 .

$ .28.720.19 July 200ihhwoJune 2006

PARK PRIDE A TLANTA INC'4: ':', ..:, 20,030.00 February 200ii i~ iuSeptember 20J 2

NET PROGRESSION INC .

,C '

5'

'~;$'.

17.000.00 January 2005 thru September 2008

BLEAKLY ADVISORY GROUP 3 ; - . . 15.705.00 November 2007 tbru May 20]0

SCOTT BENNETT 2 s 9,332.22 July 2013 thru August 2013

JEFFREY A RADER I ',8\ $'.,.6.354.48 March 2008 thru April 2014

DEBORAH SCHNElDE


17/17

- DeKalb County Board of Commissioners Purchase Card Review

District 2

Commknts forEach Vendor

Bank

o t

America NA

G

Amount is for total payments to Bank of America for Purchase Card expenditures during the

scope period.

Kilpatrick Stockton

LLP

e

The invoice for this expense item was subject to the 5-year retention policy and was removed

from records; no invoice was available for review.

Park Pride Atlanta Inc.

o A contribution was made to Park Pride Atlanta Inc.

,fgr the Friends in the Projects within

District

2 , per the December

2012

invoice for $10,OQO'whic;hwas reviewed. Total funds paid to

Park Pride between 4 invoices was $20,080.

Net Progression Inc.

Q The invoice for this expense item was subject to the 5-year retention.policy and was removed

from records; no invoice was available for review. . , .

Bleakly Advisory Group

e

Professional consulting services were provided by the Bleakly Advisory Group. We reviewed a

June 2010 invoice for $1,425 witlradesciiptipll of servicesincluding:

Meeting with New Broad

Street Financing regarding the Financing Pl~hlor the Doraville OM Site; and Consulting for

Economic Development.Project.

..

Scott

B

nnett

Legal services wereprovidedt? the Commissioners' Office by Scott Bennett, Attorney at Law

from June.2013 - July2013;Wefeviewed twoinvoices for $6,535 and $2,797, Each invoice was

for Commissioner R;l.d~t's,silan~;cif;serviCes'jointly provided to Rader and District 6

.CommissionerGannon. The.observed invoicedescription was

Legal research and preparation

of motio n to dismiss.ifinalize-post hearing brief preparation of application to appeal, finalize

motion to dismiss, etc.

Davis

1f0 x .

e

Planning services were provided by Davis Fox from May 2010 - October 2010. We reviewed an

email from Mr. Fox to' Commission Rader requesting payment for

Completed work

encompassed in the Scope .of Services ...for the Shallowford Corridor Planning Study.

The

amount due for the work performed was $3,000; cost of all services provided was $6,000,

16 I P age

dekalb county p-card audit: commissioner jeff rader

Documents