DeKalb CQ~nty Board ofCommissioners Purchase Card Audit

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Commissioner District 4:Unhappy Taxpayer & Voter.com

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DEKALB COUNTY BOARD OF COMMISSIONERS

COMMISSIONER DISTRICT NO. 4

REPORT ON AGREED~UPON PROCEDURES

FOR THE PERIODS APRIL 2004 TO APRIL 2014

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I DeKalb County Board of Commissioners Purchase Card Review District 4

O.H. PLUNKETT & CO.., P..C..1111 I11II 1111 1111 1111 1111 1111 1111ACCOUNTANTS & CONSULTANTS 1900 PEACHTREE RD. NW. SUITE 333' ATlANTA GEORGIA 30309' VOICE (404) 3516770' FAX (404) 351-6845

1050 17TH ST.. N.w SUITE 600 WASHINGTON. DC 20036' VOICE (202) 496-5307' FAX (202) 466-2400

EMAIL plunkett@ohpcpa.cQm WEB WWW.OHPCPA.COM

DeKalb County Georgia Board of CommissionersCommissioner District No.4DeKalb County, Georgia

INDEPENDENT ACCOUNTANTS' REPORT ON AGREED-UPON PROCEDURES

We have performed the procedures engagement as listed in the Table of Contents, which wereagreed to by the DeKalb County Board of Commissioners ("the BOC"), solely to assist withmonitoring proper application of certain policies and procedures relating to analyzing theexpenditures of each member of the BOC and their staff for the years commencing April 2004through April 2014.

These services are delivered by applying a set of agreed-upon queries to records contained inyour system database via computer-assisted data-mining technologies. The objective of theseprocedures was to identify within the database any anomalies or other matters that would requirefurth~r investigation. Such anomalies could be an indication of an error, either intentional orunintentional, a need to refine your internal control framework or a need to improve operationalefficiencies.

The /county's management is responsible for the contents of the database and all relatedaccounting records. This procedures engagement was conducted in accordance with attestationstandards established by the American Institute of Certified Publi'c 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 ofContents either for the purpose for which this 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 theexpression of an opinion. Had we performed additional procedures, other matters might havecome to our attention that would have been reported to you. .

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This report is intended solely for the information and use of the BOC and its management and Ishould not be used by anyone other than those specified parties.

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DeKalb County Board of Commissioners Purchase Card ReviewI

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District 4

REPORT ON AGREED-UPON PROCEDURES

COMMISSIONER DISTRICT 4DEKALB COUNTY GEORGIA BOARD OF COMMISSIONERS

FOR THE PERIOD APRIL 2004 to APRIL 2014 .

Table of Contents

PAGE NO."

A. Executive Summary " " 4-5

B. Agreed-Upon Procedures Defined """ "" " 6

C. General Information" , .. : " 6

D. DeKalb County Policies " " " 6-7 Purchase Card Policy Travel Policye Mobile Policy Retention Policy

E. Summary of Procedures Performed , """' , 7-8 Purchase Card Expense Review Non Purchase Card Expense Review

F. Summary of Findings Purchase Card Transactions .. , , , , 9-12 General Specific

G. Purchase Card Review - Individuals , "'" "." 13-16

H, Summary of Key Transactions Exceptions ".. " 17-18

I. Non Purchase Card Transactions " 19-21 General

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DeKalb County Board of Commissioners Purchase Card Review District 4

Executive Summa/oy - District 4

We performed those procedures stipulated in the DeKalb County's Georgia Professional ServiceInvitation to Bid, (ITB No. 14-100413) as mandated by the Board of Commissioners' resolution datedApril 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 aCommissioner in the normal functioning of a Commission office; (b) whether there is evidence of a validwork product when a service is purchased; and (c) what evidence exists that meals and travel expenseswere for County business. The scope of this review was to cover the periods commencing April 2004through April 2014. The sufficiency of the procedures performed is solely the responsibility of thoseparties specified in this report. I

P-Cards offer a quick and efficient means of making business purchases. According to a NationalAssociation of Purchasing Card Professionals (NAPCP) evaluation, typical savings resulting from P-Cardusage are $63 per transaction.' Efficiencies include the cost of vendor maintenance, purchase orders,wages of employees that process payments, and resources for check disbursements. Inconsistentcompliance with P-Card policies provides a less than desirable internal control environment and reduceslevel of transparency for County resources utilization.

IDuring our engagement, we reviewed internal audit reports issued by the Internal Audit & LicensingDivisi0l1 on all of the District and Central offices covering transactions from 2009 to 2011. Deficienciescited in these reports included: (a) improper or nonexistent transaction logs; (b) charges unsupported oyreceipts br other documentation; (c) lack of approval at the appropriate levels by authorized personnel asidentified in the Policies and Procedures Manual; and (d) incorrect coding of transactions by budget linecategories. Our procedural review revealed deficiencies concurrent with those previously found by theInternal Audit reports. A substantial portion of the supporting documents including the P-Cardaccounting logs were never prepared or submitted in accordance with the Policies and Procedures adoptedby the County.

This procedural review took into consideration the County's five (5) year mandatory record retentionpolicy inclusive of the limited availability of any records prior to 2009. Additional efforts were thereforemade to secure any documentation still in possession by former employees. Letters were sent to addresseson file wi.th DeKalb County Human Resources requesting assistance in providing supporti1gdocumentation. .

Specifically, our review of District 4 covered a period for which there were two standing Commissioners;. former Commissioner Burrell Ellis through 2008, and current Commissioner Sharon Sutton-Barnes sil1Je2009. In total, there were six (6) people within the district who were granted purchasing cards during tilescope period. Of the 6 cardholders observed, we received no supporting documentation for 4 individualswhose District 4 related transactions totaled $11,389. P-Card purchases commenced in 2006 and totafe6$106,342. IIndividual card expenditures ranged from $285 for A. Parker-Dockins to $70,605 for CommissionerSutton-Barnes. The concentration of P-card activity was applicable to county business related travel an~acquiring operating supplies. Purchase card usage within District 4 steadily increased from 2006 through2011, decreased by approximately 30% in 2012, and reached a full year high total of approximately$30,000 in 2013.

1 www.napcp.org

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Del(alb County Board of Commissioners Purchase Card Review District 4

Our review of District 4 P-Card expenditures showed specific deficiencies in a lack of available, policyrecommended transactional support for both former and current District employees and theCommissioner. In several instances for acquisitions of operational supplies, we noted the District'sreliance on internal system enabled vendor transaction histories to provide evidence of purchases in lieuof submitting original receipts. Although useful for transactional review for certain vendors, it is noteffective for all vendors in order to monitor the component included in large purchases since there is noitemization as is provided on a physical receipt. In order to maintain the integrity of the P-Card policy,original invoices should be maintained for all transactions.

We observed transactions that although they were not in violation of the existing P-Card policy at thetime of purchase, were not clearly in line with the intention of the stated policy. Specifically, we referencetransactions for home office supplies, printers and a computer. We also observed specific charges forindividual meals neither related to business travel nor in conjunction with larger groups while conductingCounty business. These charges, totaling less than $100, have since been reimbursed to the County.

Additionally, we observed gift/cash cards purchased totaling approximately $1,150 as a component oflarger purchases for operating supplies, yet no explanation or detail was provided within the monthlytransaction logs. Although not restricted by policy, the purchase of all cash cards and the identification oftheir recipients should be properly documented to ensure transactional transparency. We viewed each ofthe examples IProvided as an opportunity for further restriction and/or emphasis of stricter policyadherence within the District.

At the time of release of this report, the District has reached out to several vendors to obtain copies ofpreviously misbing invoices; many have been obtained for review while others are still to be retrieved. INlight of this, we reviewed corroborating information related to travel-related expenses which composed asignificant portion oftbe observed expenses. We observed the transactions to be County business relatedbased on the c1ecumentation provided For not-travel-related expenses including business related mealsincurred during planning event meetings, community based activities, and operational supply purchasesfrom which invoices have yet to be obtained, we reviewed the vendor description and receivednotification of specific community activities the expenses supported. Based on this review, wedetermined the expenses to be County business related, except where otherwise noted, and with limitedreasonable assurance without the benefit of reviewing the actual invoices.

As a whole, we noted the District's general compliance with existing County policies and itsopportunities for continued improvement.

Policies and procedures provide a valuable management control on P-Card operations. Mandatoryprocedures 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 ensurefinancial transparency and objective stewardship of County resources.

To mitigate non-compliance and exposure to fraud, waste and abuse, mandatory training on P-CardPolicies and Procedures should be implemented for all authorized users. A periodic reassessment of thesepolicies and procedures should be viewed as a means by which internal controls are enhanced on the LIse,authorization, and documentation and approval process. Further, there should be a review of the P-Cardsystem integration with the County's organizational structure. The current policy is vague on whichmanagement position is accountable and appropriate to review and approve Commissioner leveltransactions _

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DeKalb County Board of Commissioners Purchase Card Review District 4

Agreed-Upon Procedures Defined

An agreed-upon procedures engagement differs from a financial statement audit. A financial statementaudit is a "snapshot" of the financial picture of an organization at a point in time. In an audit, the aud itorobtains reasonable assurance whether the financial statements are free of material misstatement, examinesevidence supporting the financial statements, and assesses both accounting principles used and overallfinancial statement presentation. The auditor then renders an opinion on whether the financial statementsare presented fairly in conformity with generally accepted accounting principles.

This engagement, an agreed-upon procedures engagement, is defined as one in which we perform specificprocedures and report findings. We did not perform an audit or provide an opinion relating to the subjectmatter or assertion about the subject matter. Rather, we performed only those procedures that have beenagreed upon with management and report findings. These procedures often are at a more detailed levelthan is customary in a financial statement audit.

General Information

On April 22, 2014, the BOC passed a resolution by the governing authority of DeKalb County, Georgiadirecting the Executive Assistant to obtain the services of a Certified Internal Auditor or a CertifiedGovernment Audit professional to:

1. Review the expenditures for the past ten years (2004 through 2014) by each member of the Boardof Commissioners, his/her respective staff and office, and the central office of the Board ofCommissioners.

2. The auditor shall review expenditures to consider (a) whether purchases were for appropriatematerial 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 Cc) whatevidence 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 theprocedural scope period, 2004 to 2014: Purchasing Card Policy, March 2004; Mobile Policy; TravelPolicy; 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 ofState as of July 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 andservices whose value is less than $1,000. This program is intended to be an alternative method for thepurchase of small dollar, miscellaneous expense materials and services. These policies and proceduresapply to the use of the Bank of America Visa Purchasing Card/P-Card.

DeKalb County is exempt from paying State of Georgia sales tax. This infers that DeKalb County staffmay need to provide written documentation to vendors and service providers for recognition of theexempt status on procured services and purchases.

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Oel(alb County Board of Commissioners Purchase Card Review !District 4

The 2004 Purchasing Card policy has been updated and was replaced in April 2014. For the purposes ofour review, we followed the guidelines of the March 2004 policy which was in effect for the entire scopeperiod.

Travel Policy

The DeKalb County Travel Policy, revised April 2006, sets out the guidelines for approval for travel andtraining expenses incurred while conducting authorized County business.

Mobile Policy

The DeKalb County Wireless Policy, March 2009, sets out the guidelines for employees who require awireless device for performing essential job functions. Employees may be issued a Blackberry, PDA orwireless card with monthly service paid by the department. Wireless devices and plans are to be used forofficial County business only. I

Records Retention Petie}'

The DeKalb County Records Retention Policy is filed with the Division of Archives and History, Officeof Secretary of State as of July 30, 2010. The policy and subsequent revised schedules stipulate themandatory minimum retention period for accounting records including: Accounts Payable Files; Invoices;Journal Entries; Journals and Registers; Travel - Registration Fee Payments; and Travel Authorizationand Reimbursement Records. All stated documents have a retention classification of "Temporary - ShortTerm". the stated accounting records have a S-year minimum retention stipulation; the travel relateddocumentation has a -l-year minimum retention stipulation.

This procedural review factored the County's 5-year minimum record retention policy inclusive of thelimited availability of any records prior to 2009. As a result, the transaction logs and receipts prior to2009 were limited during our review.

Proced ures

P-Card Expense Review

The P-Card review consisted of Board of Commissioners for Districts 1 through 7 (past and current), theirstaff, and the Board of Commissioner's Central Office personnel who maintained a P-Card for any periodbetween April 2004 and April 2014. For each individual identified, a history of all P-Card transaction~was obtained and reviewed against established policies and procedures. We reviewed cardholdertransactions, 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 fOI

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.

Non P-Card Expense Review

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DeKalb County Board of Commissioners Purchase Card Review Dj strictlq

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We reviewed both vendor payment activity for accounts where the percentage of P-Card expenditures inrelation to the accounts payable transactions was relatively small as shown in Fig. 2, P-Ca~dExpenditures as Percentage of Annual Account Total This review was targeted on the followingaccounts:

o Other Professional Servicese Other Miscellaneous Chargese Travel-Airfaree Travel-Accommodations/Hotel and, Training and Conference Fees

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We identified select vendors with high payment activity and reviewed supporting documentation to asses]II

if expenditures were for County business and to the extent possible, actual service or product wasreceived by the County.

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Review Results for District 4'.

District 4 2004 -2014 2004 2005 2006 2007 2008 2009 2010 2011 20U 2013 2014Expense Account p -Card Total- p-Card . P-card .. P-Card peCard':' -P-Card '!'-Card .... P-Card P-Card P-Cud Pcard P-CardOther Professional Services s 3;81963 S S

...S $:' .':s95'42 s 2,11525 S ;.:~. $ .S' :::':....,:...r: -'8-,.1,.108.96'-:,~. .. $ ~ .$

Po~~a~_~. $ '}.80 s Y..'''''-t\; $ .S':': ;:7.80' $ .s -'.;:-:::~::::,'"',=~:"'.': s '$ ':'.".' $ $ .... $

Other Telecommunication Services $ '84,99' .$ $ , -.. s ,$,:"';:" 'r-:..,:' $ '.$':' :";.;.:;::.)':':: s $ . . ,'.0 $ 14.99 "$. '. ... $ 70.00p~!n~.i~~?E7r:,ices $ 5j8~95 $ 's. :.:~.".:: .. $ S'".::::: ....,, $ S ',''''.>,:'':, : s $ 116.96: s '$ ',"'241:00 . S 220.99Travel Airfare $ 4,455.20 S .$' '.:~ : $ $ -'. : S $ ... .; .. ,.,. $ s. ",:896:80 s s. ,,,'1,121.40 s.. 2,437.00Travel Car Rental S 1;77344 .$ s '. -:- ~.:: $ .s .... .::..: $ ,$:: "7;::0" $ 's .\-r..,.:. :...~.';.;-:..~:.:~: S 248.07 $.", .'1,027'70 $ 497.67"Travel- A~C9.~~9?ti?~.~.( Hotel $ 6,36158: S S:."- .:~;:..:~:: $ $"-(':;.;:,::'; $ $";. .-}~:::""/:.:';: .. $ $

.... , '949.02 S 142.64 ""S.:

DeKalb County Board of Commissioners Purchase Card Review District 4

"Department Director" is to sign the transaction log. Clarification will be provided within the Districts that Commissioners are to sign thelogs in the stead of a Department Director.

e During the period June 2012 through May 2014, 20 transactions were observed to purchase approximately 35 gift cards totaling $1,650based on receipts provided. Of the 20 transactions, 3 totaling $500 were specifically identified as a gift card purchase within the monthlytransaction log, the remaining 17 transactions and 23 gift cards totaling $1,150 were not.

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DeKalb County Board of Commissioners

District 4

Expense Account

Other Professional Services

Posta~eOther Telecommu ni cati on Se rvices

Print!ng.Se.rvicesTravel AirfareTravel Car RentalTravel- Accomodations I HotelTravel Per DiemTravel Miscellaneous~ra.~!,.i.~~.~~n.~Conference Fee External

Other ~isce.l!an~ou2 C~ar.~e?ge~~~~~~ul'f'li..e2 __Books and Subscriptions

Grand Total

District 4

~x.pe.~~~Account

'Other Professional ServicesPostag~Other Telecommunication Services

.~fi~Ji.n.~.~~.~i.~~_~.

.Travel - Airfare

Travel - Car Rental._-- -- --- -_ .Trave l - p:~comodation5 ( Hotel

'Travel - Per DiemTravel - Miscellaneous

~~?i~~,~~.~~~,~.o~,~.e.~t;.nceF~e - Ext~:nalOther 1VI'~c"llan~o.~sCharges

.9Jl~_r.~~~~~?yp.~~~~__ .Books and Subscriptions

Grand Total

P-Card'rotal

$ 3,819.63$:7.80$ 84.99$57895$ 4,4552,0$ 1,77344.$ 6.361S~$ ' .. ;115.23.$im667$ "8:~7:6$ lS;506.'iJ..$: /55:025"89'$;,:~63553$ _. ..: '108,119.78

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Purchase Card Review District 4

20G4 20072005 2006

PCard Acc!'~,,,r P,(.,,3'%:"f5~~'~dTotal' ,:i-b{ii':.

P-CardSpend

PCard %ofTotal

Account PCard Account P-Card %of Account' P-Card % ofSpend Total Total Spend Total' TotaiTotal

$ $ 2,69770 0%'$ 595.41$19,755.58n/a 3%$ ..$ 50.8j.:"~:'nla76.96 n/a S n/a $.' '7.80 S 7.80 .'. n/a

100.00 0% $ n/a $. :,.,:., 0$" n/a$ 252.00 0% $ n/a $ $. n/a.

$$ 1,107.80" '0%$ 168.20 0% $ 1,17579 0%$ .. '. $3,168.40 0"10$ n/a $ $ 23 00 0%.$:" - $.' 162.58 .'. 0%$ $ 592.52 $ 1,406.41 0"10 '$'. -;.,.... .$ 4;020.38 0"10 . -.D%$ $ 9.91 n/a

S 109.00 0"10 $T"::'[": >.::-. S:.: :.265.00, ,... : 0"10.$ $ 16.60 0%$ 0% $ .' -$ , 2290d: .,C {)%' ,s 2,967.76s s 92.70 21.S8 $ 3.57694 1% $ ... 10ri:43$1.335.:i9 :

DeKalb County Board of Commissioners

District 4

E~een~eAc~o~nt.Other Professional Services

Posta~eOther Telecommunication Services

Printi ng ServicesTr ave I Airfare

'Travel Car Rental

T~avel. Accom~ ..~ati().~s / Hote lTravel- Per Diem

Travel- MiscellaneousTr~iningand Conference Fee - External

gt~.~.r ~i~c,=..II~n~ous Charg~.~

OP.eratmg SupP.liesBooks and Subscriptions

Grand Total

Purchase Card Review District 4

:2004'2014 2012 2013 2014

PCard Account PCard % f'~ard' .ACCfurit. ; ~.Card~:df PCard Account P-Card % ofP-Card Total Spend Total of Total Spend". Totar,~:..:.jotal Spend Total Total

$ ,,: 3,8'i9.63 $ - $38,169.50 0"1. :$'1,108:96 ~$.i6,933,96:,",:,a'?4.. s - $ 4,062.50 0%S .. 780 $. $ n/a $';: , $ 2,43700 $ 2,437.00 100'1.$.{n3~44 $ 24807 s 248.07 100% $:'1,ci27,70$:j;iJi?:7ii,t~':lci&;'>:~ s 497.67 $ 49767 100'10

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.ss... ....6,.:..123.6.,5~,~83:.. $ 142.64 $ 142.64 100% .$ '1,478'94' $ :i/478,94'\:

Def(alb County Board of Commissioners Purchase Card Review District 4

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

District 4BrellkdownbyDistrict Personnel ...

S. Sutton-Barnes . .. , .> 3.76'::~,.... 52% ,$'&"',;;,:?70;604:56, 69%','>

Del(alb County Board of Commissioners Purchase Card Review District 4

suppJies, travel-related, traimng and conferences, and other miscellaneous charges per the graph icalbreakdown represented above.

We observed significant Travel-related purchases (airfare, hotels and car rentals) included in both theOther Miscellaneous Charges and Operating Supplies accounts totaling approximately $3,021 and$24,580 respectively which significantly understated the amount of dollars spent on travel during thescope period. Based on these observations, approximately half of Commissioner Sutton-Barnes' purchasecard transactions would be related to travel.

Extended Review Details

The primary observation upon review of Commissioner Sutton-Barnes's purchase card transactions is thelack of supporting documentation in the form of requisite transaction logs and receipts. A total of 332transactions totaling approximately $60,585 did not have receipts. Two hundred eleven (211) transactionstotaling approximately $33,570 was not included on transaction logs.

From inception of her use of the P-Card in April 2009 through November 2011, there were 200transactions totaling $33,159 for which no transaction logs or receipts are available. The composition ofthese charges included: travel expenses, conference fees, office supplies, meals, and to a lesser extentcustom awards and shirts for community events. Travel-related expenses accounted for approximately$18,000 of t'1e expenses lacking receipts during this period. To gain reasonable assurance for travelrelated expenses, we reviewed expenses for identified conferences attended.

Although all activities appear County related, without accompanying receipts, reasonable assurancecannot be determined for purchases related to meals or office supply purchases.

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DeKalb County Board of Commissioners Purchase Card Review District 4

Extended Review Details

86 transactions totaling approximately $5,399 did not have receipts. Approximately 55 transactionstotaling $5,720 in total were observed as not included on a transaction log. The composition of thecharges were primarily office supplies and business meals for community events and planning meetings.Although all activities appear County related, without accompanying receipts, reasonable assurancecannot be determined for these transactions beyond the frequency from which they occur and thedescriptions provided

Gift Cards

The P-Card policy neither discusses the restriction nor acceptable use of cash/gift cards. Specifically ofnote within the cardholder's transactions is the number of purchased cash/gift cards. During the periodJune 2012 thtough May 2014, 20 transactions were observed to purchase approximately 35 gift cardstotaling $1,650 based on receipts provided. Of the 20 transactions, 3 totaling $500 were specifically;rl0,,~;F.orl oo ,,1 ,,"iff f'

Dekalb Countv Board of Commissioners Purchase Card Review District 4

transactions appear County related, without accompanymg receipts reasonable assurance can not bedetermined.

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%'ofV.Grigley .,' ': : Total,' SpendI . : : . :..' .,:,..

Training and Conference Fee -External s 175.00 4%Operating Supp lies $ 4,655.84 96%

.. '.

.Total, s '.4,830.84. ..

General Observations

Fonner employee V. Grigley's P-Card activity represented 6% of the overall District expenditures whilealso accounting for 4% of the transactions, We were informed that no supporting documentation wa,slcurrently available related. to ber trans~ctions. In a good faith effort to obtain said documentation, ~Ieattempted to contact V. GngJey. At the time of the report, no contact was made.. :

Extended Review DetailsI

A card holder from February 2009 through September 20 lO, we received no transaction support in theform of transaction logs or receipts for V, Grigley's purchases. The composition of the charges includedprimarily office supplies (50%), meals (20%), and conference and event fees (14%). Although alltransactions appear County related, without accompanying receipts reasonable assurance cannot bedetermined.

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Postage 3%

13101 46%

146.40 51%

General Observation,s

Former employee A. Parker-Dockins' P-Card activity represented less than 1% of the overall Districtexpenditures while also accounting for less than 1% of the transactions. We were informed that nosupporting documentation was currently available related to her transactions. In a good faith effort toobtain said documentation, we contacted A. Parker-Dockins. We note she maintained no supportingdocumentation for the transactions observed. All transactions appeared to be for County businesspurposes.

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DeKalb County Board of Commissioners Purchase Card Review District 4

District 4 Summary of Key Transaction Exceptions

Date Billed Vendor ... .Amount ..,Comments ....... . ...1. 12-16-11 Office Depot $123.76 1 - $100 gift card was included in this purchase but

#96 was not detailed as purchased on the transactionlog. The transaction log was for office supplies.

2. 6-7-2012 Office Depot $93.68 1 - $50 gift card was included in this purchase but#591 was not detailed as purchased on the transaction

log. The transaction Jog was for office supplies.This card was for mileage/gas reimbursement.

3. 8-17-2012 Office Depot $128.04 1 - $50 gift card was included in this purchase butl#96 was not detai led as purchased on the transaction

log. The transaction log was for office supplies.4. 9-5-2012 Office Depot $69.40 1 - $25 gift card was included in this purchase but

#96 was not detailed as purchased on the transactionJog. The transaction log was for office supplies.This card as for Ovarian Cancer Walk volunteers.

5. 9-17-2012 Office Depot $15l.71 1 - $100 gift card was included in this purchase but#96 was not detailed as purchased on the transaction

I log. The transaction log was for office supplies.6. 121-6-2012 Office Depot $212.18 3 - $50 gift cards were included in tbis purchase but

#96 were not detailed as purchased on the transactionI log. The transaction log was for office supplies.

7. 12-22-2012 Office Depot $130.62 1 - $50 gift card was included in this purchase but

I #96 was not detailed as purchased on the transactionlog. The transaction log was for office supp lies.This gift card was for Tree of Love.

S. 1-'21-2013 Office Depot $86.25 2 Gift cards were included in this purchase but wereI #96 110t detailed as purchased on the transaction log.

The transaction log description was for officesupplies. These gift cards were for YEB PlanningMeeting.

9. 3-27-2013 Office Depot $52.46 1 - $25 gift card was included in this purchase butW:96 was not detailed as purchased on the transaction

log. The transaction log description was for officeI supplies. This gift card was for an office volunteer

10. 5-1-2013 Office Depot $152.67 1 - $25 gift card was included in this purchase but#2226 was not detailed as purchased on the transaction

log. The transaction log description was for officesupplies. This gift card was for gas/mileagereimbursement. I

11. 5-10-2013 Office Depot $176.64 3 - $50 gift cards were included in this purchase but#2244 were not detailed as purchased on the transaction

log. The transaction log description was for officesupplies. These gift cards were purchased for theYouth Empowerment Breakfast.

12. 10-27-2013 Office Depot $149.92 1 - $100 gift card was included in this purchase but#2296 was not detailed as purchased on the transaction

log. The transaction Jog description was for officesupplies. This gift card was purchased for the Youth

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DeKalb County Board of Commissioners Purchase Card Review District 4

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Empowerment Breakfast wrap-up.13. 12-11-2013 Office Depot $94.60 1 - $25 gift card was included in this purchase but

#96 was not detailed as purchased on the transaction

Ilog. The transaction log description was for officesupplies. This gift card was purchased forgas/mileage reimbursement.

14. 1-17-2014 Office Depot $127.55 1 - $50 gift card was included in this purchase but#96 was not detailed as purchased on the transaction

log. The transaction log description was for officesupplies. This gift card was purchased for an office Ivolunteer.

15. 2-5-2014 Office Depot $150.52 2 - $25 gift cards were included in this purchase but#96 were not detailed as purchased on the transaction

log. The transaction log description was for office

Isupplies. This gift card was purchased for Go Red""~_ nT~.~n~LVl vv VI u\"..-u.

16. 3-2-2014 Staples $82.68 I - $SO gift card was included in this purchase but#00119107 was not detailed as purchased on the transaction

log. The transaction log description was for officesupplies. This gift card was purchased for theConversations and Coffee event.

17. 5-7-2014 Office Depot $134.73 Gift cards of indiscernible amounts based on receipt#96 observed were included in the purchase but were

not detailed within the monthly transaction log. Thetransaction log description was for office supplies.This gift card was purchased for gas/mileagereimbursement.

18. 2-21-2014 Advantage Car $130.00 A fine was automatically assessed to Commissions-Rental - Fine Barnes-Sutton's P-card for a ticket she received

while in possession a rental car.

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II?el(alb CountyBoard of Commissioners Purchase Card Review District 4

NOll P-Card Expense Review

During the scope period of 2004 - 2014, we reviewed invoices from larger volume District 4 vendoractivity to ascertain the nature of expenses or services provided. All paid vendor invoices reviewed wereidentified with County business related expenses or services. The vendors provided a variety of servicesincluding the following; graphic design, public relations consulting, travel services for County staff,other consulting services, printing, catering for government meetings, technology equipment suppliers,office suppl ies, legal and other services. No unusual activity was noted for the vendor invoice activityreviewed.

For the purpose of this report, a vendor is classified as a person or business receiving payment fromDeKalb County through the Accounts Payable process. Employees (i.e. former Commissioner W. BurrellEllis) submitting reimbursement requests through the County's Oracle IExpense System for expensesincurred thi1e conducting County business are shown as vendors.

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Dekalb County Board of Commissioners Purchase Card Review District 4

IComments for Each Vendor

Bank of~ merica NA., Arndunt is for total payments to Bank of America for Purchase Card expenditures during the scope

period.

/nflllen1 Factory LLCe Political consulting services were provided by the Influence Factory LLC from July 2011 - March

2014. We reviewed invoices that described the service provided as: "Revising press releases andrecapping stories, interviewing and interfacing with County staff for insight; researching anddrafting inserts for newsletter; and organizing highlights; staff support for Youth LeadershipAcademy, coordinating photographers, and follow-up on media outreach and design forCommissioner media tour. " The vendor invoice activity reflected a range from $800 - $4,500 for the3-year period.

Apex Commercial Printing Inc.s Prof1ssional graphics and layout design services were provided by Apex Commercial Printing from

Mar1h 2012 - December 2012. We reviewed an invoice totaling $8,525 with service descriptions to.include: "Year-end 2012 newsletter graphics design and layout jar 12,500 pieces to be mailed. " Thevendor invoice activity reflected a range from $6,145 - $8,525 for the 9-month period.

HSI Systems & Consultantse Professional services were provided by the HSI Systems & Consultants from November 2008 -

December 2009. We reviewed invoices with service descriptions to include: "Transition AdvisoryCapacity Direct to Commissioner Sutton; Review and Advise oj District 4 Commission OfficeOperations Plan for 2008; Commissioner-directed meeting support; and graphic layout services andredesign for the District 4 newsletter." The vendor invoice acti v ity reviewed reflected a range from$415 - $10,000 for the l-year period.

J Strickland Communication

e The invoice for this expense item was subject to the 5-year retention policy and was removed fromrecords; no invoice was available for review.

Bell & Washington LLP

c Legal services tere provided to the Commissioners' Office by Bell & Washington LLP fromNovember 2011 - December 2012. We reviewed two invoices. The first invoice for $5,905.20included a detailed listing of services related to a Richard Belcher story. The second invoice datedDecember 7,2012 for $5,625 included a lone service description of "Legal servicesjor the calflndatyear 2012. " No further description was observed.

!Righthink Associates Inc. 'I

e Professional services were provided by the Righthink Associates Inc. from November 2009December 2010. We reviewed invoices totaling $3,375 with service descriptions to include: "Bttdgelconsultation for the 2010 budget year and public and legislative policy consultation. " The vendolinvoice activity reviewed reflected a range from $600 - $4,500 for the I-year period. I

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DeKalb County Board of Commissioners Purchase Card Review District 4

Dell Marketing LP

e Computer equipment was procured from Dell Marketing, April 2005 - November 2010. Total vendorinvoice payment activity was $8,186. The vendor invoice activity ranged from $72 - $1,325. Wereviewed an April 2010 invoice for pc equipment purcbased and installed for County staff.

Charles Dozier Jr.

Q Community Outreach services were provided by Charles Dozier Jr. from November 2013 -December 2013. We reviewed both invoices; $4,050 and $4,000 respectively. Each invoice providedthe service description to include "Community outreach program, Fall 2013 for CommissionerSharon Sutton-Barnes, County District 4 - Stone Mountain and surrounding area. " No further detailwas provided regarding specific activities provided.

Rixter- Tate P ublic Relations

@J Professional services were provided by Rixter-Tate Public Relations from March 2010 - July 20 II.We reviewed invoices totaling $5,315 with service descriptions to include: "Media consulting, copyand production services for District 4 newsletter; printing services to provide 1,000 news letters,brochures and rack cards; and the development of press packets for distribution to media andcommunity organizations. "The vendor activity reviewed reflected a range from $950 - $3,815 duringthe ll-year invoicing period.

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