DeKal b CQ~nty Board of

Commi ssi oners Purchase Card Audi t

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Commi ssi oner Di st ri ct 4:
Unhappy Taxpayer & Vot er.com
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DEKALB COUNTY BOARD OF COMMISSIONERS
COMMISSIONER DISTRICT NO. 4
REPORT ON AGREED~UPON PROCEDURES
FOR THE PERIODS APRIL 2004TO APRIL 2014
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DeKalb County Board of Commissioners Purchase Card Review District 4
O.H. PLUNKETT & CO.., P..C..
1111 I11II 1111 1111 1111 1111 1111 1111
ACCOUNTANTS & 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 GeorgiaBoard of Commissioners
Commissioner District No.4
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 andtheir 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 technologies. The objective of these
procedures was to identify within the database any anomalies or other matters that would require
furth~r investigation. Such anomalies could be an indication of an error, either intentional or
unintentional, aneed to refine your internal control framework or aneed to improve operational
efficiencies.
The /county's management is responsible for the contents of the database and all related
accounting records. This procedures engagement was conducted in accordance with attestation
standards established by the American Institute of Certified Publi'cAccountants. The sufficiency .
of these procedures is solely theresponsibility of thespecified party to this report. Consequently,
we make no representation regarding the sufficiency of the procedures as listed in the Tableof
Contents either for thepurpose 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
cometo our attentionthat would havebeen reportedto you. .
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This report is intended solely for the information and use of the BOC and its management and I
should not beusedby anyone other thanthosespecifiedparties.
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DeKalb County Board of Commissioners Purchase Card Review
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District 4
REPORT ON AGREED-UPON PROCEDURES
COMMISSIONER DISTRICT 4
DEKALB COUNTY GEORGIA BOARD OF COMMISSIONERS
FOR THE PERIOD APRIL 2004toAPRIL 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 Policy
e 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 CardReview -Individuals , "'" "." 13-16
H, Summary of Key Transactions Exceptions ".. " 17-18
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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 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 inthe normal functioning of aCommission 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. 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-Card
usage are $63 per transaction.' Efficiencies include the cost of vendor maintenance, purchase orders,
wages of employees that process payments, and resources for check disbursements. Inconsistent
compliance with P-Card policies provides a less than desirable internal control environment and reduces
level of transparency for County resources utilization.
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During our engagement, we reviewed internal audit reports issued by the Internal Audit & Licensing
Divisi0l
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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 oy
receipts br other documentation; (c) lack of approval at the appropriate levels by authorized personnel as
identified inthe 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 procedural review took into consideration the County's five (5) year mandatory record retention
policy inclusive of the limited availability of any records prior to 2009. Additional efforts were therefore
made to secure any documentation still in possession by former employees. Letters were sent to addresses
on file wi.th DeKalb County Human Resources requesting assistance in providing supporti1g
documentation. .
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 sil1
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2009. In total, there were six (6) people within the district who were granted purchasing cards during tile
scope period. Of the 6cardholders observed, we received no supporting documentation for 4 individuals
whose District 4 related transactions totaled $11,389. P-Card purchases commenced in 2006 and totafe6
$106,342. I
Individual card expenditures ranged from $285 for A. Parker-Dockins to $70,605 for Commissioner
Sutton-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 from2006 through
2011, 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 CardReview District 4
Our review of District 4 P-Card expenditures showed specific deficiencies in a lack of available, policy
recommended transactional support for both former and current District employees and the
Commissioner. In several instances for acquisitions of operational supplies, we noted the District's
reliance on internal system enabled vendor transaction histories to provide evidence of purchases in lieu
of submitting original receipts. Although useful for transactional review for certain vendors, it is not
effective for all vendors in order to monitor the component included in large purchases since there is no
itemization 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 the
time of purchase, were not clearly in line with the intention of the stated policy. Specifically, we reference
transactions for home office supplies, printers and a computer. We also observed specific charges for
individual meals neither related to business travel nor in conjunction with larger groups while conducting
County 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 of
larger purchases for operating supplies, yet no explanation or detail was provided within the monthly
transaction logs. Although not restricted by policy, the purchase of all cash cards and the identification of
their recipients should be properly documented to ensure transactional transparency. We viewed each of
the examples IProvided as an opportunity for further restriction and/or emphasis of stricter policy
adherence within the District.
At the time of release of this report, the District has reached out to several vendors to obtain copies of
previously misbing invoices; many have been obtained for review while others are still to be retrieved. IN
light of this, we reviewed corroborating information related to travel-related expenses which composed a
significant portion oftbe observed expenses. We observed the transactions to be County business related
based on the c1ecumentation provided For not-travel-related expenses including business related meals
incurred during planning event meetings, community based activities, and operational supply purchases
from which invoices have yet to be obtained, we reviewed the vendor description and received
notification of specific community activities the expenses supported. Based on this review, we
determined the expenses to be County business related, except where otherwise noted, and with limited
reasonable assurance without the benefit of reviewing the actual invoices.
As a whole, we noted the District's general compliance with existing County policies and its
opportunities for continued improvement.
Policies and procedures provide a valuable management control on P-Card operations. Mandatory
procedures help provide an essential framework for integrating financial and operational best practices.
Compliance by all levels of County staff, including the Commissioners is recommended to ensure
financial transparency 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 LIse,
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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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 statement
audit is a"snapshot" of the financial picture of an organization at a point intime. 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 inconformity with generally accepted accounting principles.
This engagement, an agreed-upon procedures engagement, is defined as one inwhich 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 afinancial statement audit.
General Information
On April 22, 2014, the BOC passed a resolution by the governing authority of DeKalb County, Georgia
directing the Executive Assistant to obtain the services of a Certified Internal Auditor or a Certified
Government Audit professional to:
1. Review the expenditures for the past tenyears (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 Cc) 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
procedural scope period, 2004 to 2014: Purchasing Card Policy, March 2004; Mobile Policy; Travel
Policy; and the Retention Policy as required by the Georgia Records Act (O.C.G.A 50-18-90 et seq.),
whose revised schedules were filed with the Division of Archives and History, Office of Secretary of
State as of J uly 30,2010.
Purchase Card Policy
The 2004 Purchase Card Policy states that "DeKalb County has established aPurchasing 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
apply 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 staff
may need to provide written documentation to vendors and service providers for recognition of the
exempt 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 of
our review, we followed the guidelines of the 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 aBlackberry, PDA or
wireless card with monthly service paid by the department. Wireless devices and plans are to be used for
official County business only. I
Records Retention Petie}'
The DeKalb County Records Retention Policy is filed with the Division of Archives and History, Office
of Secretary of State as of J uly 30, 2010. The policy and subsequent revised schedules stipulate the
mandatory minimum retention period for accounting records including: Accounts Payable Files; Invoices;
J ournal Entries; J ournals and Registers; Travel - Registration Fee Payments; and Travel Authorization
and Reimbursement Records. All stated documents have a retention classification of "Temporary - Short
Term". the stated accounting records have a S-year minimum retention stipulation; the travel related
documentation has a-l-year minimum retention stipulation.
This procedural review factored the County's 5-year minimum record retention policy inclusive of the
limited availability of any records prior to 2009. As a result, the transaction logs and receipts prior to
2009 were limited during our review.
Proced ures
P-Card Expense Review
The P-Card review consisted of Board of Commissioners for Districts 1through 7 (past and current), their
staff, and the Board of Commissioner's Central Office personnel who maintained aP-Card for any period
between April 2004 and April 2014. For each individual identified, ahistory of all P-Card transaction~
was obtained and reviewed against established policies and procedures. We reviewed cardholder
transactions, cardholder statements, invoices, receipts and transaction logs to determine the following:
1) The P-Card Administrator maintained the transaction log on amonthly basis.
2) The cardholder attached applicable receipts to the monthly transaction log.
3) Transactions were for County business related goods and services and/or appropriate 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 in
relation to the accounts payable transactions was relatively small as shown in Fig. 2, P-Ca~d
Expenditures as Percentage of Annual Account Total This review was targeted on the following
accounts:
o Other Professional Services
e Other Miscellaneous Charges
e Travel-Airfare
e 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]
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if expenditures were for County business and to the extent possible, actual service or product was
received by the County.
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DeKalb County Board of Commissioners Purchase Card Review District 4
Review Results for District 4
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District 4 2004 -2014 2004 2005 2006 2007 2008 2009 2010 2011 20U 2013 2014
Expense Account p-Card Total- p-Card . P-card .. P-Card peCard':' -P-Card '!'-Card .... P-Card P-Card P-Cud Pcard P-Card
Other Prof essi onal 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
'$
':'."
.' $ $ ....
$
Ot her Tel ecommuni cat i on Servi ces $ '84,99'
.$
$
,
-.. s
,$,:"';:" 'r-:..,:' $ '.$':'
:";.;.:;::.)':'::
s $ .
. ,'.0
$ 14.99 "$. '.
...
$ 70.00
p~!n~.i~~?E7r:,ices $ 5 j 8 ~9 5 $
's.
:.:~. ".::..
$
S'".:::::....,,
$ S ',''''.>,:'':, : s $ 116.96: s '$ ',"'241:00 . S 220.9 9
Travel Ai rf are $ 4,455.20 S .$'
'.:~
: $ $ -'. :
S $
.. .
.; .. ,.,.
$
s.
",:896:80 s s.
,,,'1,121.40
s .. 2,437.00
Travel Car Rental S 1;77344
.$
s
'. -:- ~.::
$
.s
.... .::..:
$ ,$:: "7;::0"
$ 's
.\-r..,.:.:... ~.';.;-: ..~:.:~:
S 248.07 $.",
.'1,027'70
$ 497.67
"
Travel -
A~C9.~~9?ti?~.~. ( Hot el $ 6,36158: S S:."-
.:~;:..:~::
$
$"-(':;.;:,::'; $ $";.
.-}~:::""/:.:';: ..
$ $
....
, '949.02 S 142.64 ""S.:<: 1;478.94 s 3,790.98
..
Travel - Per Di em $ '.125.23, $ $' <::/~:;
...
$ $".':::;;:.:',', $
.$.' ";:'::.
$ $<
,:.;::... .::::~,;'
'"-": $
:$:.... ,.;:
'.1f
12523 $
Travel Mi scel l aneous s
1,Cl9667'
s
.$':L';
s '.$
'~;-"~;'~'-:''':,:::.:;:\.:'
$ $ ... '.~' :,,<:,:' $ '$: :,':X: 521.8i $ 97.53 '$
...,':;,-,
'-'73.19 $ 40414
Trai~in~and Conf erence Fee Ext erna! .s.
A,~?6
s s: :;'-;(~'
;,.~
$ $'. ';:'.:~<~;~;-;':':', $ .S..: ;::"75"00 $ $\:' 3;533.76' s 1,690.00 .$;<,':2, 220.00 S 1,13000
.<?,~~_ ~~ ~is.~~I~~~_t:~us~h~.r~~~_ $
...
25,;50p~: $ 'h: " S 21.58 '$'''' :':'109.43' $ $
-:~:~ ,~~:~:~t.:,~ .'~,::
$ st: ;?<2~769;90' $ 6,397.34 ,.$,'\'10:662.04 $ 5,545.82
...
',-,
9 l?_~~~~~~~,ep.~~ ~_~..
$ 5S;6?,589; $ $~': :':; :::'i . - :l :
$ $.'.146'4D $ 's
:,../4,304.58
S 18,179.19 -s .-'."'-11;548:97'.
$ 5,255.81 $: <ib,736,90 $ 5,454.04
Books and Subscriptions S '.;63553 $
$-:':,
$ :$'<'
";,::,'
$ -s '::~:. ; ::. ; ; ~'''; :; ':'''~i ':: $ S',, '.c/. ':"23:24. S $: .S1'7.45
S 94.84
Grand Total $
...
108,719.78 $ $ ... ..
.'. S 2L58 s :' 859.05': s:
.z.ns.zs .s
.' 4;379.58' s 18,179.19 $
',:.
20,360.46': s J 3,846.38 $. .29,312.81 $ 19,645.48
Fig, 1- Total Pi-Card Spend for District 4(April 2004 - April 2014)
Key Observations
G As shown in Figure 1above, P Card usage did not begin within District 4 until 2006, The concentration of P-Card expenditure occurs
within the Operating Supplies, Other Miscellaneous Charges, Training and Conference Fees - External and Travel accounts. Other
Miscellaneous Charges was observed to include but was not limited to the following: travel expenses ($3,021), office supplies, food for
meetings, and other expenses, Operating Supplies was observed to contain approximately $24,000.in travel expenses.
o During our review, we noted 743 transactions totaling approximately $108,720 during the April 2004 througb April 2014 scope period.
Based on the documentation provided, 25% of transactions were supported by receipts. Of the 6 persons that worked in District 4 who
obtained and used P-Cards during the scope period, 3 were observed to have no supporting documentation (transaction logs or receipts)
available for review,
e Per P-Card policy, transaction logs are to be submitted monthly, include a listing of all transactions and, be signed as evidence of its
review and approval. 53% of transactions were included on the transaction logs asdirected by P-Card policy,
e We noted that 100% of the transaction logs provided for review did have an approval signature as directed by the P-Card policy. Although
District 4's available transaction logs were observed to include an authorizing signature on each log, the lack of signed approval on the
transactions logs were observed as commonplace and occurring frequently within other Districts, A global recommendation for tbis
evidentiary measure to be re-emphasized and clarified regarding who is required to do so. The P-Card policy states the cardholder's
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DeKal b Count y Board of Commi ssi oners Purchase Card Revi ew Di st ri ct 4
"Department Director" is to sign the transaction log. Clarification will be provided within the Districts that Commissioners are to sign the
logs inthe stead of aDepartment Director.
e During theperiod J une 2012 through May 2014, 20transactions were observed to purchase approximately 35 gift cards totaling $1,650
based on receipts provided. Of the 20 transactions, 3 totaling $500 were specifically identified as agift card purchase within the monthly
transaction log, the remaining 17transactions and 23 gift cards totaling $1,150 were not.
10 I P age
DeKalb County Board of Commissioners
District 4
Expense Account
Other Professional Services
Posta~e
Other Telecommu ni cati on Services
Print!ng.Se.rvices
Travel Airfare
Travel Car Rental
Travel- Accomodations I Hotel
Travel Per Diem
Travel 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 Services
Postag~
Other Telecommunication Services
.~fi~J i.n.~.~~.~i.~~_ ~ .
.Travel - Airfare
Travel -Car Rental
._--------_ .
Travel - p:~comodation5 ( Hotel
'Travel -Per Diem
Travel - Miscellaneous
~~?i~~,~~.~~~ ,~.o~,~.e.~t;.nce F~e - Ext~:nal
Other 1VI'~c"llan~o.~sCharges
.9J l~_ 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
...... :.:> .: i.i. : ..
Purchase Card Review District 4
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2007 2005 2006
P Card Acc!'~,,,r P,(.,,3'% :"f
5~~'~dTotal' ,:i-b{ii':.
P-Card
Spend
P Card %
ofTotal
Account P Card Account P-Card %of Account' P-Card % of
Spend Total Total Spend Total' Totai
Total
$ $ 2,69770 0%'$ 595.41$19,755.58 n/ a
3%
$..$ 50.8j.:"~:'nla 76.96 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 2,967.76
s s 92.70 21.S8 $ 3.57694 1% $ ... 10ri:43 $1.335.:i9 :<'8%:
$ 544.99 0%$.:'" :146.40:. '$ ;': 155.06 c." 94% $ $ 201.72
S $ 202.9S
Zl.5S $10,732.92 0% $<'859.05. $29 ,8 7i.78 .. ; 3% ,
.. :,.' .:,:,' ', ::'::"."'::':"":";:"::;".';-- ..\:;. :"'., . ....\ '.:
$ 4,681.32
...../.:.,,)'.;./ ..
2011 2008
P-Card Account P-Card %
Spend Total ofTotal
s 2,115.25 $20.47617 10" 10
$ $ n/a
$ $ n/ a
S S n/ a
$ $ 2,429.00 0%
s $ 123.15 0%
s S 3.117.68 0%
$ $ 638.83 n/ a
$ $ 276.32 0%
$ $ 2,349.65 0%
$ S12,267.61 0%
s $ 1,028.69 0%
$ S 96.00 0%
$ 2,115.25 $42,803.10 5%
2009 2010
Account P-Card % of
Total Total
$20,409.00 0%
$ n/a
S n/a
S 6,190.00 0" 10
$ n/ a
0$
n/a
0$
o/ a
$ n/a
s n/ a
$ 145.00 0" 10
$ 4,475.30 0%
$20.443.97 89%
$ 344.00 0" 10
$52,007.27 35%
... P.i"~r~' ' : . '''Account: pCCa-r8.%of
. Totai /;.:~'? Ti i f u f :J
P-Card
Spend
$i6:85L96;~ ;:;::::6%';":';.
:$'h~:::::',:J .. $.';c,'''' ::C:T. :':';Fri/ a':+ :"
I",,;'';:',. .~.,;,.:$:> ";'1:';;0:
s"": ,,,;,:,;-< '$'45,1.88.05" "'0"/0 .. ':.,
S'./,; ,:':F ( "$ ;':('.:':- ',: nN:'
$W ;: :~}.;"~ > S=.; <:-';". 'n/a ; ..
$
$
$
"$'"3,580)6i
$\~0jtt:j;!:o$"":';~';~{"" ~?,;;la.'
S:/i116,96,$'.'.- 580.96, ~O% :"
$,:: 896'.8Cf:S '. 89680< l(J ()O,{'
$
$
:$F~i,:.> ,::?-. .'$:.:;' .....-.. ': n/a". :
:$" ~~~::" 9 49 .oi: . $";::',942.02' ,,;.:";-,"101% '~'
S<}~f:;.~i~~<i$''''?56L31: 1'i::""iJ OkX o:'
'.$t:'f;~;;;'U:;:(,:$5;10543;
0$
$
$';2.,769.90. $ 3;476.90 i', 80"/0,.
$1:~:(~,c" .." . $.;.. r:"': - ". ' n] a'
'$':;:'\'9'50, S':':"; ~r50100%
$;:'(30458'$ .'3;040 6i +:,'142%\:
$:(.283:ixi~'j/:'i 0%"\ .
$18,179.:19
$
$i1;5'i8-97: . 'Sil;743.99. 98% :
$;;:0.:23241 :$,;,:"23.24 ,. : l000X "
$19;'748:-15': S66;85'i.69'::'~ 30%.'
..,,-"> ",; . :r; '; "; /: . . :- , ',",; ; :. : . ,. - "",
'$;4;379.58 '$50;ll7:80: $18,179.1.9
Fig. 2-P-Card Expenditures as Percentage of Annual Account Total
lllPage
DeKalb County Board of Commissioners
District 4
E~een~eAc~o~nt.
Other Professional Services
Posta~e
Other Telecommunication Services
Printi ngServices
Trave I Airfare
'Travel Car Rental
T~avel. Accom~.. ~ati().~s / Hotel
Travel- Per Diem
Travel- Miscellaneous
Tr~iningand Conference Fee -External
gt~.~.r ~i~c,=.. II~n~ous Charg~.~
OP.eratmg SupP.lies
Books and Subscriptions
Grand Total
Purchase Card Review District 4
:2004'2014 2012 2013 2014
P Card Account P Card % f'~ard' .ACCfurit. ; ~ .Card~:df P Card Account P-Card %of
P-Card Total Spend Total of Total Spend". Totar,~ :..:.jotal Spend Total Total
$ ,,: 3,8'i9.63 $ - $38,169.50 0" 1. :$'1,108:96 ~$. i 6,933,96:, ", :,a'?4 . . s - $ 4,062.50 0%
S .. 780 $. $ n/a $';: , <S ::('.ll,oO .> :':'n/a,,:' $ $ n/a
$ 84,9,9 S 14.99 s 14.99 100%$" -..$ :",'t:> .ri/a, $ 70.00$ 7000 100'10
.~ ...~78'9s s $ 1,562.51 0%'$:141:00"$.::; 241.00 : 'iOO"I. (.. s 22099 $ 38099 58%
s: :'4;4$5.20: $ $ n/a '.$ :1,121.40$,'.1,273:95' :88%-> $ 2,43700 $ 2,437.00 100'1.
$.{ n3~44 $ 24807 s 248.07 100% $:'1,ci27,70$:j;iJ i?:7ii,t~':lci&;'> :~s 497.67 $ 49767 100'10
.
.ss... . . . .6, .:..123.6. ,5~,~83:.. $ 142.64 $ 142.64 100% .$'1,478'94' $ :i/ 478 ,9 4'\ :< :laO" I o;;: $ 3,790.98 $ 4,08L46 93%
~ S $ n/a '$',125.23: S\';::1Si:241: ..:'iii/'C<: $ $ n/a
$1'00667 $ 97,53 s 97.53 100% '.$/ '13:19 S .j 887,73'-7:"'8%';<. s 404.14 s 404.14 100%
.
$s ........ ' . , . :::.,' .2 .. .. .,.8S .. ;~:,.6485 . , ,0- .. .6 .:.::~:-. :17., ... 61 .. . ,. . .. 1-$~1:c:,6c=.90:::.00::.::..:r$'-"1c::,6;:;90:::.0:.:0+-=loo==%_r :$"' ,'-C' i:.c:;l:=; 20",,' :.:;:OO'-: p'$;-;. ',c=3::-:,'i~87'i.8~ ~':-:':.f::iS'<:...:7.:;()')""~..:::;;:;+ ,+.: ..::;S....=<1,=.:13:.:0:.::.0,::.O,.."S....=<1,;:;59:.::0:.::.oo=-r_..:.
7
.:::
1
%c::.
0
--j
. .. $ 6,397.34 S33,60033 19%$'10,662.64.:,'$ 22;i1ii:8 i' :/~"48%"'i:': $ 5,545.82 S 6,127.91 91%
Fig. 2 -P-Card Expenditures as Percentage of Annual Account Total
12 I P age
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 4
BrellkdownbyDistrict Personnel ...
S. Sutton-Barnes . . . , . > 3.76'::~,.... 52% ,$'&"',;;,:?70;604:56, 69%','> <.70%, <,,"
; ' . . . . . . ~ IC',:" 38% :,;$;-:1';';'(:';o,;:71;'I:l3,'51' 24% ,.,:> J . Brownlee
Current Administration Totals
S. BurleyH'i'
V. Grigley***
A. Parker-Dockins ***
';'::~' 7.<:) . ,: ; 6%:$~;i!::> ;~~\ ~!;1 / ~~i)..~~~4%::; ,;}A"(O"; .'
1",/.10' ,,: 1% I,:$iOx.'" )} O%:,~'O% .
'Totals
N.Ha11
1
***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
documentatitn was obtained or made available.
1 Note: N. IjIall charges were applicable to District 4 from October 2007 through November 2008. 37
Transactionsi totaled $3,562. The balance of her transactions were applicable to cost centers for Chief
Executive Officer. and Chief Executive Office - Operations. For the purpose of this report, her
transactions as apart of District 4are shown separately. Her P-Card total was reviewed for availability of
supporting d?CUmentation as notated with the percentage of transactions with receipts but not included as
a componenJ for calculating the District 4 metrics. We note that no supporting documentation was
received for~. Hall.
Other Professional Services $ 988.96 1%
. . . .-".
S.SiiHon~aarrieir.
-:'." .
..:,,;,,;t:-,.~ ., ,.,,~~. :.:,:""\,,, .. +%'oh
, ..L; I "",;~ .'... ..., ... i ,'s'te:~d
Other Telecommunication Services $ 70.00 0%
6% Travel -Airfare $ 4,455.20
Travel -Car Rental $ 1,773.44
Travel -Accomodations I Hotel $
6,361.58
Travel -Per Diem $ 99.58
Travel -Miscellaneous $ 1,045.91
Training and Conference Fee -External $ 7,658.76
Other Miscellaneous Charges s 11,251.60
Opera!ingSupplies s 41,709.70
Books and Subscriptions $ 434.50
Total $ 75,849,23
General Observations
2%
8%
0%
2%
10%
15%
55%
1%
Commissioner Sutton-Barness P-Carcl activity represented 69% of the overall District expenditures while
accounting for 52% of the transactio s. The concentration of her spend was categorized as operating
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I.
Del(alb County Board of Commissioners PurchaseCard Review District 4
suppJ ies, travel-related, traimng and conferences, and other miscellaneous charges per the graph ical
breakdown represented above.
We observed significant Travel-related purchases (airfare, hotels and car rentals) included in both the
Other 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 the
scope period. Based on these observations, approximately half of Commissioner Sutton-Barnes' purchase
card transactions would be related to travel.
Extended Review Details
The primary observation upon review of Commissioner Sutton-Barnes's purchase card transactions is the
lack of supporting documentation in the form of requisite transaction logs and receipts. A total of 332
transactions totaling approximately $60,585 did not have receipts. Two hundred eleven (211) transactions
totaling 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 200
transactions totaling $33,159 for which no transaction logs or receipts are available. The composition of
these charges included: travel expenses, conference fees, office supplies, meals, and to a lesser extent
custom 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 travel
related expenses, we reviewed expenses for identified conferences attended.
Although all activities appear County related, without accompanying receipts, reasonable assurance
cannot be determined for purchases related to meals or office supply purchases.
.,
.r..
>.'
I:,;,,:",y,' ., ;,,1<,
-;l~ e'tG'
J ;Brownlee-
..
, ."::.; ,f
'. . .,' ",;.'~.
> :; .. . f t
Other Professional Services $ 120.00 0%
Other Telecommunication Services $ 14.99 0%
Printing Services $ 578.95 2%
Travel -Per Diem $ 25.65 0%
Travel -Miscellaneous $ 50.76
0%
Training and Conference Fee -External $ 815.00 3%
Other M iscelJ aneous Charges $ 14,123.50 57%
Operating Supp lies $ 9,113.95 37%
Books and Subscriptions $ 201.03 1%
'IotaI
..
;$
"" .' 25;043.83'
General Observations
1. Brownlee's P-Card activity represented 24% of the overall District expenditures while also accounting
for 38% of the transactions. The concentration of her P-Card expenditures was in support of the office in
Other Miscellaneous Charges and Operating Supplies.
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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 transactions
totaling $5,720 in total were observed as not included on a transaction l og. The composition of the
charges were primarily office supplies and business meals for community events and planning meetings.
Although all activities appear County related, without accompanying receipts, reasonable assurance
cannot be determined for these transactions beyond the frequency from which they occur and the
descriptions provided
Gi f t Cards
The P-Card policy neither discusses the restriction nor acceptable use of cash/gift cards. Specifically of
note within the cardholder's transactions is the number of purchased cash/gift cards. During the period
J une 2012 thtough May 2014, 20 transactions were observed to purchase approximately 35 gift cards
totaling $1,650 based on receipts provided. Of the 20 transactions, 3 totaling $500 were specifically
;rl0,,~;F.orl oo ,,1 ,,"iff f'<llrI nllrf'h""p" "/ithin thp_ mrmthlv 1T::lllS::lr.1-j()1l loc
I l l vI I LI J.I VLI (..l LJ U 61.1.'- "",r...a.t . , t '\. .. ..., ...... v...,~ t . ~ .. ...., . - .1 _.- .- - - - - - - - - - -0'
The purchasel of the remaining 32 gift cards totaling $1,150 were not specifically detailed within a
transaction log. In these instances, the total purchase amount was shown on the transaction log without
notification tfuat a gift card was included. We observed no notation or subsequent documentation
I
regarding the beneficiaries of these cards, as was the case with the 3 supported. All of the gift cards were
purchased from either Office Depot, Wal-Mart, or Staples. Per J . Brownlee, these gift cards were
purchased for volunteers contributing their time at community events including the Ovarian Cancer Walk,
Youth Empowerment Breakfast, Go Red for Woman, and Youth Commissioners amongst others.
Four (4) of the 32 cash cards not specifically detailed within the monthly transaction logs and totaling
$150 were purchased in lieu of employee mileage/gas reimbursement. Reimbursement of similar
employee expenses incurred while performing County business is normally submitted through the Oracle
!Expense system. In the f+tllfe, all such reimbursement should bereceived through the established County
procedures.
100%
Total-
General Observations
Former employee S. Burley's P-Card activity represented 3% of the overall District expenditures while
also accounting for 3% of the transactions. We were informed that no supporting documentation was
currently available related to ber transactions. In a good faith effort to obtain said documentation, we
attempted to contact S. Burley. At the time of the report, no contact was made.
Extended Review Details
A card holder from September 2007 through December 2008, we received no transaction support in the
form of transaction logs or receipts for S. Burley's purchases. The composition of the charges included
primarily office supplies, meals and to a lesser extent custom awards and shirts for community events.
The primary vendors observed were Office Depot, and Suburban Custom Awards. Although all
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Dekalb Countv Board of Commissioners Purchase Card Review District 4
transactions appear County related, without accompanymg receipts reasonable assurance can not be
determined.
"
%'of
V.Grigley
.,'
': :
Total,'
Spend
I
. : : .
:..' .,:,..
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 while
also accounting for 4% of the transactions, We were informed that no supporting documentation wa,sl
currently available related. to ber trans~ctions. In a good faith effort to obtain said documentation, ~Ie
attempted to contact V. GngJ ey. At the time of the report, no contact was made.. :
Extended Review Details
I
A card holder from February 2009 through September 20lO, we received no transaction support in the
form of transaction logs or receipts for V, Grigley's purchases. The composition of the charges included
primarily office supplies (50%), meals (20%), and conference and event fees (14%). Although all
transactions appear County related, without accompanying receipts reasonable assurance cannot be
determined.
I
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 District
expenditures while also accounting for less than 1% of the transactions. We were informed that no
supporting documentation was currently available related to her transactions. In a good faith effort to
obtain said documentation, we contacted A. Parker-Dockins. We note she maintained no supporting
documentation for the transactions observed. All transactions appeared to be for County business
purposes.
16 I P age
DeKalb County Board of Commissioners PurchaseCard Review District 4
District 4Summary 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 transaction
log. 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 J og 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 transaction
J og. 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. 12
1
-6-2012 Office Depot $212.18 3 -$50 gift cards were included in tbis purchase but
#96 were not detailed as purchased on the transaction
I
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 transaction
log. 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 inthis purchase but were
I
#96 110tdetailed as purchased on the transaction log.
The transaction log description was for office
supplies. These gift cards were for YEB Planning
Meeting.
9. 3-27-2013 Office Depot $52.46 1 -$25 gift card was included in this purchase but
W:96
was not detailed as purchased on the transaction
log. The transaction log description was for office
I
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 office
supplies. This gift card was for gas/mileage
reimbursement.
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 office
supplies. These gift cards were purchased for the
Youth 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 J og description was for office
supplies. This gift card was purchased for the Youth
17 I P age
DeKalb County Board of Commissioners Purchase Card Review District 4
I
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
I
log. The transaction log description was for office
supplies. This gift card was purchased for
gas/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 office
supplies. This gift card was purchased for an office I
volunteer.
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
I
supplies. 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 office
supplies. This gift card was purchased for the
Conversations 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. The
transaction log description was for office supplies.
This gift card was purchased for gas/mileage
reimbursement.
18. 2-21-2014 Advantage Car $130.00 A fine was automatically assessed to Commissions-
Rental -Fine Barnes-Sutton's P-card for a ticket she received
while inpossession arental car.
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I ?el (al b CountyBoard of Commissioners Purchase Card Review District 4
NOll P-Card Expense Review
During the scope period of 2004 - 2014, we reviewed invoices from larger volume District 4 vendor
activity to ascertain the nature of expenses or services provided. All paid vendor invoices reviewed were
identified with County business related expenses or services. The vendors provided avariety of services
including the following; graphic design, public relations consulting, travel services for County staff,
other consulting services, printing, catering for government meetings, technology equipment suppliers,
office suppl ies, legal and other services. No unusual activity was noted for the vendor invoice activity
reviewed.
For the purpose of this report, a vendor is classified as a person or business receiving payment from
DeKalb County through the Accounts Payable process. Employees (i.e. former Commissioner W. Burrell
Ellis) submitting reimbursement requests through the County's Oracle IExpense System for expenses
incurred thi1e conducting County business areshown as vendors.
I :l.'..',:.'..< " ','. , ;.: -' ,,'.; :;"j ,:#:O,f.:J >:' '$:Tot~I:.:.,,;,I-~~:~,~:->!:'< -.'~<.;:":~,i:;;""':1
Distr;ict4:jf~pVeridors,.tiYDolliii:.s, (April 2004 -ApriI201~r", Invoices ::: 'InVoices :';! :',;;' '> .~"TnvOiceJ )aieR~~gej;,;:" ,'"
BANK OF AMERICA NA 782 $ 105,237.02 August 2006 thru April 2014
INFLUENCE FV\CTORYLLC 20 $ 47,800.00 J uly 2011 thru March 2014
APEX COMM~CJ AL PRINTING rue 4 $ 30,680.00 March 2012 thru December 2012
HS[ SYSTEM~ &CONSULTANTS 9 $ 27,59012 November 20081hru December 2009
W BURRELL LLlS" 135 $ 23,183.75 September 2004 thru December 2008
J STRICKLAND COMMUNlCA TlON 12 $ 13,974.00 October 2006 thru October 2007
J ANELLE ROSS* 22 s 12,483.60 April 2010 thru May 2011
BELL &WASHINGTONLLP 2 $ 11,530.20 November2011 thru December2012
RTGHTHINK ASSOClA TES me 4 $ 11,375.00 November 2oo9'lhru December201 0
KAREN WILLIAMS' I 14 $ 10,680.00 J anuary 2008 thru December 2008
A SHLEE WRIGHP IS $ 9,010.00 September2012thruAugust2013
YASHEfRlUS ANDERSON* 24 s 8,320.50 August 20081hru December 2008
DELLMARKErrNGLP 16 $ 8,186.47 April 2005 thru November 2010
CHARLES DOZTER J R 2 s 8,050.00 November 2013 thru December 2013
RlX TER TATEPUBLICRELATTONS 6 $ 8,01500 March 2010 to J uly 2011
Total 1,067 s 336,115.66
*Note: We identified persons who worked with the Districts on a temporary or consistent basis without
the classification of full time DeKalb County employee. These individuals were identified as having a
1099 filing with the DeKalb County and are considered professional service providers. Where available,
we reviewed a sample of their invoices and note the description of professional services to include: IT
services, professional writing and public relations consulting, website design and maintenance, and
community strategy,
**Note: We identified full time employees who incurred County business related expenses which were,
submitted tbrough the County's Oracle IExpense System for reimbursement. District personnel can
submit items for reimbursement directly for approval through the Accounts Payable system. These,
expenses are not Purchase Card initiated transactions, but instead out of pocket expenses which are'
submitted with supporting documentation, and reviewed by the Accounts Payable Department using
similar stringent guidelines to ensure they are vaJ idprior to approval and reimbursement.
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Dekalb County Board of Commissioners Purchase Card Review District 4
I
Comments 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 LLC
e Political consulting services were provided by the Influence Factory LLC from J uly 2011 - March
2014. We reviewed invoices that described the service provided as: " Revising press releases and
recapping stories, interviewing and interfacing with County staff for insight; researching and
drafting inserts for newsletter; and organizing highlights; staff support for Youth Leadership
Academy, coordinating photographers, and follow-up on media outreach and design for
Commissioner media tour. " The vendor invoice activity reflected a range from $800 - $4,500 for the
3-year period.
Apex Commercial Printing I nc.
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 j ar 12,5 00 pieces to be mailed. " The
vendor invoice activity reflected a range from $6,145 - $8,525 for the 9-month period.
HSI Systems &Consultants
e Professional services were provided by the HSI Systems & Consultants from November 2008 -
December 2009. We reviewed invoices with service descriptions to include: " Transition Advisory
Capacity Direct to Commissioner Sutton; Review and Advise oj District 4 Commission Office
Operations Plan for 2008 ; Commissioner-directed meeting support; and graphic layout services and
redesign for the District 4 newsletter." The vendor invoice acti vity 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 from
records; no invoice was available for review.
Bell &Washington LLP
c Legal services tere provided to the Commissioners' Office by Bell & Washington LLP from
November 2011 - December 2012. We reviewed two invoices. The first invoice for $5,905.20
included a detailed listing of services related to a Richard Belcher story. The second invoice dated
December 7,2012 for $5,625 included a lone service description of " Legal servicesj or the calflndat
year 2012. " No further description was observed.
!
Righthink Associates I nc. 'I
e Professional services were provided by the Righthink Associates Inc. from November 2009
December 2010. We reviewed invoices totaling $3,375 with service descriptions to include: " Bttdgel
consultation for the 2010 budget year and public and legislative policy consultation. " The vendo
l
invoice activity reviewed reflected a range from $600 - $4,500 for the I-year period. I
20 I P age
DeKalb County Board of Commissioners PurchaseCard Review District 4
Dell Marketing LP
e Computer equipment was procured from Dell Marketing, April 2005 - November 2010. Total vendor
invoice payment activity was $8,186. The vendor invoice activity ranged from $72 - $1,325. We
reviewed an April 2010 invoice for pc equipment purcbased and installed for County staff.
Charles Dozier J r.
Q Community Outreach services were provided by Charles Dozier J r. from November 2013 -
December 2013. We reviewed both invoices; $4,050 and $4,000 respectively. Each invoice provided
the service description to include " Community outreach program, Fall 2013 for Commissioner
Sharon Sutton-Barnes, County District 4 -Stone Mountain and surrounding area. " No further detail
was provided regarding specific activities provided.
Rixter- Tate Public Relations
@J Professional services were provided by Rixter-Tate Public Relations from March 2010 - J uly 20 II.
We reviewed invoices totaling $5,315 with service descriptions to include: " Media consulting, copy
and 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 and
community organizations. "The vendor activity reviewed reflected a range from $950 - $3,815 during
the ll-year invoicing period.
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