dekalb county p-card audit: commissioner stan watson
TRANSCRIPT
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8/10/2019 DeKalb County P-Card Audit: Commissioner Stan Watson
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DeKalb County Board of
Commissioners Purchase Card Audit
Commissioner District 7:
Unhap py Tax-payer--& --Ve t-e -F .Ee -m l-----
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DEKALB COUNTY BOARD OF COMMISSIONERS
COMMISSIONER DISTRICT NO. 7
RJ~PORTON AGREED-UPON PROCEDURES
FOR THE PERIODS APRIL 2004TO APRIL 2014
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DeK alb Count y Board of Commi ss ioner s Purch as e Car d Rev iew
District 7
I
O aH u P LU N KE TT
COe, P.C .
I I = F I I I I I I I I 1 1 1 1
ACCOUNTANTS & CONSULTANTS 1800 PElICHTREE RD. NW SUITE 333 ATLANTA GEORGIA 30309 VOICE (404) 351-6770' FAX (404) 351-6845
1050 17TH ST., N.W. SUITE 600' WASHINGTON, DC 20036 VOICE (202) 496-5307 FAX (202) 466-2400
EMAIL' [email protected] WEB WWW.OHPCPA.COM
DeKalb County Georgia Board of Commissioners
Commissioner District NO.7
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 ), SOielYto assist Jth
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 2104
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 technologies. The
objective
of these
procedures was to identify within the database any anomalies or other matters ~at would require
further investigation. Such anomalies could be an indication of an error, either intentional or
unintentional, a need to refine your internal control framework or a need to improve operational
efficiencies. I
The County's management is responsible for the contents of the database and all related
accounting records. Tllis 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
.lontents 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 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.
I ~ \ ~ ~ .
Atlanta, Georgia
I
October 3,
2014
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I 'OeKc i lb County Board of Commissioners-Purchase Card Review District 7
REPORT ON AGREED-UPON PROCEDURES
COMMISSIONER DISTRICT 7
DEKALB COUNTY GEORGIA BOARD OF COMMISSIONERS
FOR THE PERIOD APRIL 2004 to APRIL 2014
Table of Contents
PAGE N([).
A.
Executive Summary 1 .4-5
B. Agreed-Upon Procedures Defined 6
c .
General Information , 6
DeKalb County Policies 6-7
e Purchase Card Policy
~ Travel Policy
Ii J Mobile Policy
e Retention Policy
D.
E.
Summary of Procedures Performed 7-8
e
Purchase Card Expense Review
5 Non Purchase Card Expense Review
F. Summary of Findings Purchase Card Transactions................... . 9-11
General
s Specific
G. Purchase Card Review - Individuals 12-13
H. Non Purchase Card Transactions 14-'15
~ General
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DeKalb County Board of Commissioners' Purchase Card Review
District 7
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Executive Summary - District 7
We
l
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
wer~ 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. I
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-Ca1d
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
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 & Licensirig
Division on all of the District and Central offices covering transactions from 2009 to 2011. Deficienci~s
cited in these reports included: (a) improper or nonexistent transaction logs; (b) charges unsupported ~y
receipts or other documentation; (c) lack of approval at the appropriate levels by authorized personnells
identified in the Policies and Procedures Manual; and (d) incorrect coding of transactions by budget lirle
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-Ca~d
accounting logs were never prepared or submitted in accordance with the Policies and Procedures adopted
by the County. J
This procedural review took into consideration the County's five (5) year mandatory record retenti '11
policy inclusive of the limited availability of any records prior to 2009. Additional efforts were therefore
made to secure any documentation still in possession by former employees. Letters were sent to addresses
on I file with DeKalb County Human Resources requesting assistance in providing supporting
documentation. .
Specifically, our review of District 7 covered a period for which current Commissioner Watson has held
his Ipositon since 2010 after succeeding former Commissioner Connie Stokes. District P-Card purchases
cOlymenced in 2006 and totaled approximately $57,937. Three (3) people within the district were granted
purchasing cards during the scope period, Of the 3 cardholders observed, we received no supporting
documentation for 1 former employee whose 84 transactions totaled $7,041. We reviewed all related
transactions and determined that based on the individual transaction descriptions, the expenditures
aPrared to be County business related.
Individual card expenditures ranged from $5,206 for K. Lajoie to $45,689 for Commissioner S. Watson.
The concentration of purchase card incurred expenses was applicable to county business related travel,
training and conferences. Purchase card usage within District 7 remained consistent through 2010 before
increasing four-fold in 2011 to $11,836, decreasing by 40% in 2012 to $7,253, before nearly tripling in
I .
2013 to a full year high total of$21,659.
1www.napcp.org
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/D eK 31b C ou nty B oard o f Co mm is sio ners Pu rc h as e Card Rev iew
D is tr ic t 7 ..
District 7 P-Card expenditures revealed limited deficiencies
i n
the availability of transactional support for
it cfrdholders. The current administration presented approximately 78% of supporting receipts for its
transactions. We reviewed the individual transaction descriptions and note they appear to be County
business related; however without the observation of actual receipts, reasonable assurance was limited.
We boted the District's overall compliance with existing policies.
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.
Corhpliance 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.
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Distrlct 7
eKalb County Board of CommissionersPurchase Card Review
Agljeed-Upon Procedures Defined
An agreed-upon procedures engagement differs from a financial statement audit. A financial 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
finahcial 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
prodedures 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.
General
Information
On April 22, 2014, the BOC passed a resolution by the governing authority of DeKalO County, Georgia
directing the Executive Assistant to obtain the services of a Certified Internal Audi~or or a Certified
Government Audit professional to:
1. Review the expenditures for the past ten years (2004 through 2014) by each me~ber of the Boa d
of Commissioners, his/her respective staff and office, and the central office of the Board f
Commissioners. I I
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 review was conducted in accordance with the following DeKalb County policies in effect during the
I
projcledural scope period, 2004 to 2014: Purchasing Card Policy, March 2004; Mobile Policy; Tra~el
Policy; and the Retention Policy as required by the Georgia Records Act (O,C.G,A 50-18-90 et seq.),
whose revised schedules were filed with the Division of Archives and History, Office of Secretary of
State, as ofJuly 30, 2010.
Pllrc~zase Card Policy
I
The 2.004 Purchase Card Policy states that DeKalb County has established a Purchasing Card (P-Card)
program that allows designated employees the ability to purchase selected, business-related goods and
services whose value is less than $1,000. This program is intended to be an alternative method for the
purchase of small dollar, miscellaneous expense materials and services. These policies and procedures
ap~IYto the use of the Bank of America Visa Purchasing CardlP-Card.
DeKalb County is exempt from paying State of Georgia sales tax. This infers that DeKalb County staff
may need to provide written documentation to vendors and service providers for recognition of the
eXlmpt status on procured services and purchases.
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8/10/2019 DeKalb County P-Card Audit: Commissioner Stan Watson
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peKalb' County Board of Commissioners Purchase Card Review
'District 7
Non P-Card Expense Review
'We Ireviewed 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:
e
Other Professional Services
Other Miscellaneous Charges
e
Travel-Airfare
i
Travel-Accommodations/Hotel and, Training and Conference Fees
We identified seJect vendors with high payment activity and reviewed supporting documentation to assess
if e*penditures were for County business and to the extent possible, actual service or product was
received by the County.
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De o County Board of Commissioners
Purchase
.d Review
L .:t7
Review Results.for.District 7
Di stri ct 7
20042014
P-(ard Total
$
5,390.25
s
4,439.84
$
3,003.80
s
6,147.49
$
552.54
$
8,054.46
s
2,194.68
s
1,337.64
$
9,813.80
s
1,337.64
$
15,243.38
$
212.00
$
209.42
57,936.94
2004
2005
2006
2007 2008
2009
2010 2011
2012 2013
2014
P-Card
P-tard P-Card p,Card P-Card
P-tard
P-Card
P-Card P-Card
P-Card
P-Card
$ -
$ $ - $
$
$
-
$
11.25
$
3,343.00
s
2,036.00
s
-
s
$
$
857.03
$
983.72
$ 1,737.25
$
861.84
$
$
$ $ $ $ $
$
296.11
$ 1,091.82
$
1,615.87
$
s
$ $ $ $ $
$
2,422.59
$
317.60
s
2,577.30
$
830.00
$ $
s
$
- $ $ $
-
$
539.54
$
13.00
$
$
-
$
$ $
s $ $
3,654.13
$ 281.51
$
3,063.27
s
1,055.55
$
$
$
$
$ $ $ $
1,717.49
s
-
s
477.19
$
$ $ $
$
-
$
$ $
$
425.13
$
198.26
$ 615.25 $ 99.00
$
$
s
s
$
$ $ $
1,600.80
$
2,574.00
$
3,419.00
$
2,220.00
$
$
-
$ $
145.82.
$
$
$
193.95
$
20.41
$
127.98
$
786.75
$
62.73
$
s
$
827.16
s
1,911.63
$
1,932.26
$
704.16
$
1,325.77
$
587.80
$
2,350.95
4,448.59
$
1,155.06
$ $
-
s
$ $ $
$ $ $ - $
$
212.00
$
s
- $
$
$ $ $ $
s
109.42
s
100.00
$
$
.
827.16
2,057.45
$
1,932.26
$
704.16
$
1,519.72
$
11,836.17
$
7,252.55
21,659.42
$
10,148.05
Exp e n se A cc ou n t
Other Profess ional Services
ther Telecommuncation Services
Printing Services
rravel.
irfare
Travel Car Rental
Travel Accomodations/Hotel
Travel- Per Diem
Travel- Miscell aneous
Training and C on f erence Fee External
Other Miscellaneous Charges
Operating Supplies
Food and Groceries
_~
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D,
b Co un ty B oard o f Co mmis si on ers
Purchase
.d Review
Dis~,.ct
7
District 7 2004-2014 2004
2005
2006
2007
P-Card ount P-Card % o f P-Card
P-'CardY-'cf
P-Card ount
~of
P-Card
ount
P-Card %
o f _
Expense Account
P-Card Total Spend
Total
'5
end
T';~I
Send Total
Send
Total Total
Other Professional Services
5,390.25
$
0% $
$
$15,913.44
0%
... . .
-. . .
,.
;(439:84 .
$
$ $
$
O th er Te le co mm un ca ti on S er vi ce s
0%
nja
0
$
nja
Printi,ng S~rv~~es
3,003.80
$
n/a
$
3,621.77
$
0%
$
$
693.00
0
, '0
T r av e J A i r fa r e
6,147:49
$
n a
S
nja
$
n/a
$
n a
T ra ve l - C ar R en t al
5 5 2 . 5 4
s
n/a
s
n/a
$
n/a $
$
n a
Trav.e.1-Accomodati oris/Hotel
8,054.46
s
nfa
S
n/a $
n/a
s
$ n a
Travel - Per Diem
2,194.68
$
n a
$
nja
$
n a
$ s
n a
T r a ve l ~M i s c ellaneous
.1,337.64
$
n a $
n/a
$ n a $ $ n/a
. . ..
9,813.80
$
$
$
$ $
l_ainin~.-,,~< c:onfe r~-
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D...
.;jlbCounty Board of Commissioners
District 7
Expense Account
Other Professional Services
Other Telecomrrruncation Services
Printl ng Se rvices
Travel ~ Airfare
Travet- Car Rental
Travel- Accornodations/Hote l
Travel Per Diem
Trave
l- Miscellaneous
Trainin~ andConterence F~e: External
Other. Miscellaneous Char:g_es
Operating Supplies
Food and Groceries
Books and Subscriptions
PCard Total . ..
s . 5,390.25
s 4,439:~84
s 3,003:80
s
6:147.49
s .
5~2:S4
s '8,054.46
$ '2,1~~:iJ.8 .
$ i,337,,64
. s
,'9,81 .3:00
$ .
:'1,337:64
$ :. 15:243,38
. ~ '~ 6 ~ :~ '
Grand Total
$ 57,936:94
Purchase
_d rd
Review
D i s crict 7
..
-
2012
2013
2014
P-Card Account PCard % of PCard
J\~co~:~~,
.P-card %'of
P-Card
Account
P-Card % of
..
Spend
.T6tal ..:,
:T~i .il '.'
pend
Total
Total
Spend . Total
Total
$
-
$13,150.00
0 $
3,343.00 $21,553.00
16% $ 2 ,036.00 $14,701.00
14%
s
983.72
$
983.72 100%
$
1,737.25
$
1,737.25
100/0
s
861.84
$
920.91
94
$ 296.11
$ 3,387.79
9
1,091.82
s
2,657.35
41%
$
1,615.87 $ 2,407.67
67%
$
317 ..60
$
317.60
100 $ 2,577.30
$
2,577.30
100%
$
830.00
S
830.00
100%
$
13.00
$
13.00
100% $
$ n/a $
$
n/a
$
281.51
s
281.51
1 0 0 1 0
$
3,063.27
$
3,063.27
100%
$
1,055.55.
$
1,084.94 97%
$ -
S
n/a
$
477.19
S
477.19
100%
s
$
- na
S
198.26
$
198.26
IDO l.
$
615.25
s
615.25 100%
$
99.00
$
154.01
64%
$2 ,574.00
S
2,574.00
1D O 10
$
3,419.00
$
3,419.00
100%
$
2,220.00
$
2,570.00
86%
$
127.98
$
127.98
100 10
$
786.75
$
1,285.80 61%
$
62.73
$
117.65
53%
$2 ,350.95 $
2,500.95 94%
$
4,448.59
$
7,103.28
63%
$
1,155.06 $ 1,799.68 64%
s
$
- n a
$
-
$
n/a
$
212.00
$
n a
$
109.42
$
109.42
10 0 1 0
$
100.00
S
100.00
l D O Io
s
$
n/a
s
7,252.55
$23,644.23
31%
$21,659.42 $44,588.69
49% $10,148.05 $24,585.86 41%
Fig, 2 - Pi-Card Expenditures as Percentage oj Annual Account Total
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DeKalb County Board of Commissioners Purchase Card Review
District 7
IDistrict Metrics and Breakdown ofP-Card Spend for 2004 through 2014 - By Individual
District 7
Total P-Card Total P-Card
%of
%
Transactions
%of
Spend 2004thru
Transactions
Breakdown
by
District Personnel
2004thru 2014
District
201,.
District
w/Receipts .
S. Watson - Commissioner
259
67%
$
45,6~9.31.
79%
78%
K Lajoie
46 12%
$
5,206.88. 9%
80%
Current Administration Totals
3 05
.50,896.19
78%
C. Stokes - Fonner Commissioner* **
21% 7,040.75
12%
0%
I
Totals
3 8 9
57 ;936.94
I
***Note: For individuals for whom no documentation was available through the current district
administration due to retirement or having been under a prior administration, we attempted to contact
them via mail to inquire of documentation availability. At the time of report release, no further
docuementation was obtained or made available.
S. Watson Total
%of
Spend
Other Professional Services
5,379.00
12%
Other Telecommunication Services
4,439.84
10%
Printing Services
1,705.73
4%
Travel- Airfare
$
6,147.49
13%
Travel - Car Rental
552.54
1%
Travel - Accomodations / Hotel
8,054.46 18%
Travel - Per Diem
2,194.68
5%
Travel- Miscellaneous
1,337.64
3%
Training and Conference Fee -External
9,813.80 21%
Other Miscellaneous Charges
869.89
2%
Op erating Supplies
4,984.82
11%
Books and Subscriptions
209.42
0%
Total
45,689.31
General Observations
Combissioner Watson's P-Card activity represented 79% of the overall District expenditures while
accoi nting for 67% of the transactions. The highest concentration of spending, $18,286.81 was in the five
categories of Travel, Training and Conferences Fee - External, Other Professional Services, Other
Telecommunication Services and Operating Supplies.
Ex~ended Review Details
O u r
review of the Operating Supplies account revealed an additional $2,175 in travel related expenses
that was improperly coded. We noted $9,806.35 or 31% of transactions without accompanying receipts.
Based on observed vendors, transactions lacking invoices appeared to have a County business purpose,
however, the lack of accompanying receipts limited the provision of reasonable assurance.
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I DeKalb County Board of Commissioners-Purchase Card Review
District 7.
Potih and Procedures Compliance
Supporting receipts were missing from substantially all of the months reviewed. Therefore, a substantial
number of other expenditures not supported by appropriate documentation could not be asserted as
County business expenses.
C. Stokes
Total
%of
1
Spend
Other M iscell ane ous Charges
339.77
5%
Operating Supplies
6,700.98
95%
Total
7,040.75
General Observations
Former Commissioner Stokes's P-Card activity represented 21% of the overall District expenditures
while also accounting for 12% of the transactions. The concentration of her P-Card expenditures was
categorized as Operating Supplies. Based on observed vendors, transactions lacking invoices appeared to
have a County business purpose; however, lack of accompanying receipts limited the provision of
reasonable assurance.
K laJoie
Total
%of
Spend
O th er Professio nal Serv ic es
$
11.25
0%
Prin ting Ser vices
$
1,298.07
25%
Othe r Miscel laneous Charges
$ 127.98
2%
Op era ting Sup pl ies
$
3,557.58
68%
Food and Groce ries
212.00
4%
Total
5,206.88
G~neralObservations
Employee K. Lajoie's P-Card activity represented 12% of the overall District expenditures while also
accounting for 9% ofthe transactions. The expenditures were primarily for office supporting supplies and
printing services.
Extended Review Details
A card holder from 2011 to present, we noted transactions totaling $1,303.86, or 20% of transactions
without accompanying receipts. Of these 9 transactions we noted they are primarily composed of office
supplies. Based on observed vendors, transactions lacking invoices appeared to have a County business
p~rpose, however, the lack of accompanying receipts limited the provision of reasonable assurance.
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DeKalb County Board of CO-rYllnissionersPurchase Ca rd Review
District 7
Comments for Each Vendor
Ba1k of America NA
II
Amount is for total payments to Bank of America for Purchase Card expenditures during the
scope period.
I
P rofessional pr inting and m ailing services were provided by AADCO Printing an d Mail in g f r o b
December 2008 through December 2009. We reviewed the December 2009 invoice for $20,l42
with a description of services including Printing and mailing for District 7 Year-end Report,
i
postage and newsletters.
OJ) ce Depot Inc.
Office supplies were purchased with Office Depot from December 2004 - April 2014. Total
vendor invoice payment activity was $18,304. The supply invoice activity ranged from $1 -
$1,046. Supply expenses are customary for County operations.
Wallace Graphic Inc.
Atlanta Mailing
&
Fulfil lment Inc.
I -
f) The invoice for this expense item Iwas subject to the 5-year retention policy and was remov d
from records; no invoice was available for review.
< l > The invoice for this expense item Iwas subject to the 5-year retention policy and was remOVld
from records; no invoice was availa~le for review.
Decatur Travel Agency
o
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.
Dell Marketing LP
I l Computer equipment was procured with Dell Marketing from June 2004 - February 2011. Total
vendor invoice payment activity was $11,084. The vendor invoice activity ranged from $110-
$3,604. We reviewed an April 2009 invoice for pc equipment purchased and installed for County
staff.
Dertur Atlanta Printing
~ Printing services were provided by Decatur Atlanta Printing from March 2006 - October 2013.
Total vendor payment activity was $8,849. The vendor invoice activity reflected a range from $12
- $750 which appears reasonable for the scope of services provided.
Broadway Consulting Group
I . Community development services were provided by the Broadway Consulting Group during
April 2011 through April 2014 totaling $7,825. We reviewed two invoices with service
descriptions of July 2013 and March 2014 Community Work for District 7, and community
consulting fee
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15 I P age