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8/10/2019 DeKalb County P-Card Audit: Commissioner Jeff Rader
1/17
8/10/2019 DeKalb County P-Card Audit: Commissioner Jeff Rader
2/17
8/10/2019 DeKalb County P-Card Audit: Commissioner Jeff Rader
3/17
DeKalb County Board of Commissioners Purchase Card Review
District 2
O.H. PLUNKETT & CO'
9
P;C.
1 1 1 1 1 / 1 / I I / I 1 / 1 / 1 1 1 1 1 / 1 / 1 / 1 / 1 / 1 /
ACCOUNTANTS & CONSULTANTS 1800 PEACHTREE RD. NW' SUITE 333 ATLANTA GEORGIA 30309 VOICE (404) 351-6770' FAX (404) 351-6845
1050 17TH ST.
NW
SUITE 600' WASHINGTON. DC' 20036 VOICE (202) 496-5307' FAX (202) 466-2400
I
EMAIL [email protected] WEB WWW.OHPCPA.COM
DeKalb County Georgia Board of Commissioners
Commissioner District No.2
DeKalb County, Georgia
INDEPENDENT ACCOUNTANTS' REPORT ON AGREED-UPON PROCEDURES
We have performed the procedures engagement as listed in the Table of Contents, which were
agreed to by the DeKalb County Board of Commissioners ( the BOC ), solely to assist with
monitoring proper application of certain policies and procedures relating to analyzing the
expenditures of each member of the BOC and their staff for the years commencing April 2004
through April 2014.
These services are delivered by applying a set of agreed-upon queries to records contained in
your system database via computer-assisted data-mining tec1mologies. The objective of these
I .
procedures was to identify within the database any anomalies or other matters that would require
further investigation. Such anomalies could be an indication of an error, either intentional or
unintebtional, a need to refine your internal control framework, or a need to improve operational
effiCirCies ..
The crounty's management is responsible for the contents of the database and all related
accounting records. This procedures engagement was conducted in accordance with attestation
standJrds established by the American Institute of Certified Public Accountants. The sufficiency
ofthe~e procedures is solely the responsibility ofthe specified party to this report. Consequently,
we m~e no representation regarding the sufficiency of the procedures as listed in the Table of
Contents either for the purpose for which this report has been requested or for any other purpose.
We ~ere not engaged to, and did not conduct an audit, the objective of which would be the
expression of an opinion. Had we performed additional procedures, other matters might have
come Itaour attention that would have been reported to you.
This report is intended solely for the information and use of the BOC and its management and
should not be used by anyone other than those specified parties.
Atlanta, Georgia
October 3, 2014
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8/10/2019 DeKalb County P-Card Audit: Commissioner Jeff Rader
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DeKalb County Board of Commissioners Purchase Card Review
31 Page
. Dis tr ict 2
REPORT ON
AGREEDUPON PROCEDURES
COMMISSIONER DISTRICT 2
DEKALB COUNTY GEORGIA BOARD OF COMMISSIONERS
FOR THE PERIOD APRIL 2 4 to APRIL 214
Table of ontents
PAGE NO.
A. Executive Summary .4-5
B. Agreed-Upon Procedures Defined , , 6
C. General Information , ,.. , , 6
D. DeKalb County Policies ,..6-7
e
Purchase Card Policy
Q
Travel Policy
E l
Mobile Policy
8 Retention Policy
E. Summary of Procedures Performed.. , , , ., , ,..7-8
8 Purchase Card Expense Review
(9 NDn Purchase Card Expense Review
F, Summary of Findings Purchase Card Transactions.. ,., .. , ,.,. ' ,., , .,9-11
e
General
e Specific
G. Purchase Card Review - Individuals ,.. ,.,.,., .. , , ,. , 12-14
H. Non Purchase Card Transactions .. , .. , , , , 15-16
e General
I I
I
8/10/2019 DeKalb County P-Card Audit: Commissioner Jeff Rader
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. -~ D e K a l b
Cou -nt y
B o a r d o f C om m is si o ne r s P u rc has e C ar d R ev ie w
D i s t r i c t 2 '- .-.
Executive
Summary District
2
We performed those procedures stipulated in the DeKalb County's Georgia Professional Service
Invitation to Bid, (ITB No. 14-100413) as mandated by the Board of Commissioners' resolution dated
April 22, 2014. The objective of these procedures were to review DeKalb's County Procurement Card (P-
Card) expenditures to consider (a) whether purchases were for appropriate material goods used by a
Commissioner in the normal functioning of a Commission office; (b) whether there is evidence of a valid
work product when a service is purchased; and (c) what evidence exists that meals and travel expenses
were for County business. The scope of this review was to cover the periods commencing April 2004
through April 2014. The sufficiency of the procedures performed is solely the responsibility of those
parties specified in this report.
P-Cards offer a quick and efficient means of making business purchases. According to a National
Association of Purchasing Card Professionals (NAPCP) evaluation, typical savings resulting from P-Card
usage are $63 per transaction. J Efficiencies include the cost of vendor maintenance, purchase orders,
wages of employees that process payments, and resources for check disbursements. Inconsistent
compliance with P-Card policies provides a less than desirable internal control environment and reduces
level of transparency for County resources utilization.
During our engagement, we reviewed internal audit reports issued by the Internal Audit & Licensing
Division on all of the District and Central offices covering transactions from 2009 to 2011. Deficiencies
cited in these reports included: (a) improper or nonexistent transaction logs; (b) charges unsupported by
receipts or other documentation; (c) lack of approval at the appropriate levels by authorized personnel as
identified in the Policies and Procedures Manual; and (d) incorrect coding of transactions by budget line
categories. Our procedural review revealed deficiencies concurrent with those previously found by the
Internal Audit reports. A substantial portion of the supporting documents including the P-Card
accounting logs were never prepared or submitted in accordance with the Policies and Procedures adopted
by the County.
This p-tcedural review took into consideration the County's five (5) year mandatory record retention
policy I~nclusive ofthe limited availability of any records prior to 2009. Additional efforts were therefore
made t1 secure any documentation still in possession by former employees. Letters were sent to addresses
on fil with DeKalb County Human Resources requesting assistance in providing supporting
docum ntation.
Specifically, our review of District 2 covered a period for which Commissioner Rader held his position
since 2007 after succeeding former Commissioner Gale Waldorff. In total, four (4) persons within the
district were granted purchasing cards. P-Card expenditures commenced in 2006 and totaled $34,606.
Purcha e card usage within District 2 steadily increased every year from 2006 through 2010 and reached a
full ye~r high total of $8,394 in 2012.
Individual card expenditures ranged from $85 for H. Flury to $14,461 for C. Enloe. The concentration of
purchase card incurred expenses occurred in Other Telecommunication Services, Training and
Conference Fees, and Other Miscellaneous Charges. Other Miscellaneous Charges was observed to
include, but was 110t limited to the following: other telecommunication; office supplies; food fori
meetings; seasonal contributions to constituent groups, and; web-site hosting.
1www.napcp.org
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8/10/2019 DeKalb County P-Card Audit: Commissioner Jeff Rader
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.
D e K alb C o un t y B oa r d o f C o m m is sio ne r s -P U r c h a s e C a r d R e v ie w -
D i s t r i c t 2 .
Our review of District 2 P-Card expenditures showed limited deficiencies in the availability of supporting
documentation having provided 77% of receipts for the 424 transactions identified. The 99 transactions
without receipts totaled $6,348; approximately $3,112 occurred within the 5-year retention period. We
did observe and note that all charges without receipts appeared to be for County related business.
Inclusion of receipts for alJtransactions per policy guidelines remains an improvement opportunity within
the District. As a whole, we note District 2's general compliance with established County policies and
procedures.
Policies and procedures provide a valuable management control on P-Card operations. Mandatory
procedures help provide an e ss en ti al f ramewo rk for i nte gr ati ng financial and operational best practices.
Compliance by all levels of County staff, including the Commissioners is recommended to ensure
financial transparency and objective stewardship of County resources.
To mitigate non-compliance and exposure to fraud, waste and abuse, mandatory training on P-Card
Policies and Procedures should be implemented for all authorized users. A periodic reassessment of these
policies and procedures should be viewed as a means by which internal controls are enhanced on the use,
authorization, and documentation and approval process. Further, there should be a review of the P-Card
system integration with the County's organizational structure. The current policy is vague on which
management position is accountable and appropriate to review and approve Commissioner level
transactions.
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DeKalb County Board of Commissioners Purchase Card Review District 2
Agreed-Upon Procedures Defined
An agreed-upon procedures engagement differs from a financial statement audit. A fmancial statement
audit is a snapshot of the financial picture of an organization at a point in time. In an audit, the auditor
obtains reasonable assurance whether the financial statements are free of material misstatement, examines
evidence supporting the financial statements, and assesses both accounting principles used and overall
financial statement presentation. The auditor then renders an opinion on whether the financial statements
are presented fairly in conformity with generally accepted accounting principles.
This engagement, an agreed-upon procedures engagement, is defined as one in which we perform specific
procedures and report findings. We did not perform an audit or provide an opinion relating to the subject
matter or assertion about the subject matter. Rather, we performed only those procedures that have been
agreed upon with management and report findings. These procedures often are at a more detailed level
than is customary in a financial statement audit. .
GeneJ Information
On AP~il 22, 2014, the BOC passed a resolution by the governing authority of DeKalb County, Georgia
directing the Executive Assistant to obtain the services of a Certified Internal Auditor or a Certified
Governbent Audit professional to:
1. Review the expenditures for the past ten years (2004 through 2014) by each member of the Board
of Commissioners, his/her respective staff and office, and the central office of the Board of
Commissioners.
2. The auditor shall review expenditures to consider (a) whether purchases were for appropriate
material goods by a Commissioner in the normal functioning of a. Commissioner office; (b)
whether there is evidence of a valid work product when a service is purchased; and (c) what
evidence exists that meals and travel expenses were for County business.
The re iew was conducted in accordance with the following DeKalb County policies in effect during the
proced ral scope period, 2004 to 2014: Purchasing Card Policy, March 2004; Mobile Policy; Travel
Policy; and the Retention Policy as required by the Georgia Records Act (O.C.G.A 50-18-90 et seq.),
whose revised schedules were filed with the Division of Archives and History, Office of Secretary of
State af ofJuly 30, 2010.
Purcltbse Card Policy
The 2d04 Purchase Card Policy states that DeKalb County has established a Purchasing Card (P-Card)
progra]n that allows designated employees the ability to purchase selected.rbusiness-related goods and
servic~s whose value is less than $1,000. This program is intended to be an alternative method for the
purchase of small dollar, miscellaneous expense materials and services. These policies and procedures
apply to the use ofthe Bank of America Visa Purchasing Card/P-Card.
I
DeKalb County is exempt from paying State of Georgia sales tax. This infers that DeKalb County staff I
may need to provide written documentation to vendors and service providers for recognition of the
exempt status on procured services and purchases.
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DeKalb County Board of Commissioners Purchase Card Review
District 2
The 2004 Purchasing Card policy has been updated and was replaced in April 2014. For the purposes of
our review, we followed the guidelines ofthe March 2004 policy which was in effect for the entire scope
period.
Travel Policy
The DeKalb County Travel Policy, revised April 2006, sets out the guidelines for approval for travel and
training expenses incurred while conducting authorized County business.
Mobile Policy
The DeKalb County Wireless Policy, March 2009, sets out the guidelines for employees who require a
wireless device for performing essential job functions. Employees may be issued a Blackberry, PDA or
wireless card with monthly service paid by the department. Wireless devices and plans are to be used for
official County business only.
Records Retention Policy
The DeKalb County Records Retention Policy is filed with the Division of Archives and History, Office
of Secretary of State as of July 30, 2010. The policy and subsequent revised schedules stipulate the
mandatory minimum retention period for accounting records including: Accounts Payable Files; Invoices;
JournallEntries; Journals and Registers; Travel - Registration Fee Payments; and Travel Authorization
and Reimbursement Records. All stated documents have a retention classification of Temporary - Short
Term . he stated accounting records have a 5-year minimum retention stipulation; the travel related
documertation has a 4~year minimum rete~ltionstipulation.
This pr ocedura l review factored the County's 5-year minimum record retention policy inclusive of the
limited lavailability of any records prior to 2009. As a result, the transaction logs and receipts prior to
2009 wbre limited during our review.
procedhres . .
P-Card Expense Review
The P- I ard review consisted of the Board of Commissioners for Districts 1 through 7 (past and current),
their st~ff, and the Board of Commissioner's Central Office personnel who maintained a P-Card for any
period Ibetween April 2004 and April 2014. For each individual identified, a history of 'all P-Card
transactions was obtained and reviewed against established policies and procedures. We reviewed
cardho~der transactions, cardholder statements, invoices, receipts and transaction logs to determine the
following: .
1) The P-Card Administrator maintained the transaction log on a monthly basis.
2) The cardholder attached applicable receipts to the monthly transaction log.
3) Transactions were for County business related goods and services and/or appropriate for
department spend.
4) Individual transactions and monthly total transactions did not exceed guidelines established by P-
Card policy.
5) Transactions were approved in accordance with established policy.
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8/10/2019 DeKalb County P-Card Audit: Commissioner Jeff Rader
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. DeKalb County Board of Commissioners Purchase Card Review
District 2
Non P-Card Expense Review
We reviewed vendor payment activity for accounts where the percentage of P-Card expenditures in
relation to the accounts payable transactions was relatively small as shown in Fig. 2, P-Card
Expenditures as Percentage of Annual Account Total. This review was targeted on the following
accounts:
' Other Professional Services
e Other Miscellaneous Charges
Q Travel-Airfare
Travel-Accommodations/Hotel and, Training and Conference Fees
We identified select vendors with high payment activity and reviewed supporting documentation to assess
if expenditures were for County business and to the extent possible, actual service or product was
received by the County.
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8/10/2019 DeKalb County P-Card Audit: Commissioner Jeff Rader
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DeKalb County Board of Commissioners Purchase Card Review
Review Results for District 2
District 2
District 2
Expense
Account
Othe r Professional Services
Postage
Other Telecommuncation Services
Printing Services
Travel M Airfare
2004:2014
-
P-~ .r d T ot al .
$500:00
s 322.44
$ ~,909.09
$ 339.16
$1,615.70
$662.80
$ 16.00
$
449:69'
s ..
6,~.40
s ~0,5i3.47
s 3,'69nO
' . '60,65
$ ,. 'a;i6i,24
2004
2007 2008 2009
006 2010
2013 2014
005
2011 2012
39.00
. 13.80
. : $ : .
500.00
$:' -
$ -
$ -
s 44.28 s
.56 .9i $
18.80'$ '25.62 s 115.20
8.82
Travef - Car Rental
JI.av.el~ Per Diem
Travel - Miscellaneous
Training and Conference Fee External
Othe r Mlsce ll ane ous Charges
Operating Supplies
Food
and
Groceries
$
$ $ - $
's -
$ 360.00 $753.81 1,294.19'$. . .. :1,268.60 $ 1,287.78
s .
1,274.54
$
$ -
$ - $ $
180.98 0
$
90.00 $.
46.80
$
$. - $ - $ $ s :
1,020.10, $ 595.60
$ - $
, . .
s: $
$ ..
161,28 '$' .:., $ 501.52
s -
670,17
21.38
$ $ -
$ '> - $;,' - ,,$ $ ,'.. - $ -
s: 16,00 s
$ $ -
46.34
$ -
s -
$ t- .-c,' 'k
33.25
$
.157.88 $ 96.20
' .2,287.93
$. 110.36
52,00
$
$ , $
'$'''';
- $': '. - .. ' 1,-745.40
. S : . . ' ' . ,
1; 060.00 $ 1,659.00
$ '.
1,219.00
665.00
$
$ -
$
.$,'930.38 $ 976.12
:1,305.i3
1,680'26 s .:
v
'1,220.74 s 1,730.29
'S . : : 2542i 111.91$. 3 9 1 .4 5 $ 701:ii 647.13 $ 1,188.00
98,99 s.. .167.29,
346.18
36.91
Boo ks and Subscriptions
65.00
$
$ -
$ .'. &O,{;5,
Grand Total
$ , .34,605.74
1,865.46
$
$ .. -
Fig. 1- Total P-Card Spend/or District 2(April 2004 - April20J4)
Key Observations
$
. -
'$-'1i695S:::;41O.00S: '12800 322.95
$' I58 :34
s 1,130.00
' 320.00
284.33
'. 1;355.82 $ 1,858:03 's 3;235:41 s 6,638.32'$ . '5,458.41,
$
8,393.59
- .
;.
s: 5;516.37
. :. : :, : : .: :;. ~ ' ,< : : ' .::
As shown in Figure 1 above, P-C ' ' ,; ,. : \ '
During our review we npted, 424.transa~tib~S t9UltJ.ng;a,ppr()ximat61Y$34,605.74 during the April 2004 through April 2014 scope period.
Based on the docuITl~n.:tatidh' :f d :\ i i ~ . e 4 , 77o/~::-o~iransacti6n~.;.\~r~supported by receipts. The remaining 23% (99 transactions) had no
receipts or other Stipprling docum~httwacco'fd~ce with th~
8/10/2019 DeKalb County P-Card Audit: Commissioner Jeff Rader
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---------
-----
Del\alb County Board of Commissioners Purchase Card Review
Distr ict 2
policy states the cardholder's Department Director is to sign the transaction log. Clarification will be provided within the Districts that
Commissioners areto sign the logs inthe stead of a Department Director.
.
. ::.
.
. ~,
. - ' :
.,
..
~
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8/10/2019 DeKalb County P-Card Audit: Commissioner Jeff Rader
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District 2
,- alb County Board of Commissioners Purchase Card Review
District 2
2004-2014
P-urdTotal
$
500.00
32244
6.909.09
339.16
1,615.70
$
662.80
16.00
s
449.69
$
6,~40
s
10.523.47
3.697.10
s
60.65
s
3.161.24
$
34,605.74.
Expense Account
Othe r P rofessional Services
Port~ge
Other Telecommuncation Services
Printing Services
:rr~ve- Airfare
Travel- Car Re ntal
Travel -
p~rD~e.m
Trave - Mscelaneous
Trilining andConfeeeoce Fee -
hternal
Other Misce lan~ous C~~r~es
Operating, Supplies
Foodand Gr~c~ i~s
.B~~~.~.
, . ?
_ ~ . ; t . ,? s ~ p . i 2 .' :' .. s .
Grand Total
Dis tri ct 2
EKpen;:;.eA~oun~
OtherProfessi0.nal Services
Posta~e
Other telecornmuncatton Services
P~ i~ in~.~:rvie.s
Travel-At : -- : ~ . : _ , , :. ~ .; : . _ _' , .
b:pens.e. Aa:oUl:~ P-Card Total pc.ard S~end Ac:countTotal Total.. P . . 6 ;d S n '~ ~ a : : : ActiJunt.fotal .:-;:. ': :L: :ip~caid%of.Total . PCard 50end
Other
prcfesstcnat
Services ' SOO.oo '' .... . 27.840.00 0''< '. $ .. ,'. .'..:' : . , < . . . ' . :13.172:22 .;. ,. .iJok.: .........
S
Postage ... - .... ... $ 3'2i.44 . S .. ., '; 115.20 . S 115.2.0 lCX1'..,(, $' 13.8) ~::;:.~. :,;: ~ i:~:.2l.:80 :-- 61%... . $
OtherT:.I~~~~un~t on S~.Vic.es S 6,909.09 $ 1,287.78 1,349.09 95% '$ .. , '.1,274.54 :.~:.:i; . ii y :. 1;274. 54- l000~ $
Printing
Services $'
339.16 S 90.00
S . . '
90.00 1000(
$
.46.8:1,
$-.
, =: '. : ,~ ~ , ~ . ~ ;, ~ ~~ : : ~ 8b
;' . i . . . - .
1()(1>-::
.: - : ~ '< ' . ; ' $
Travel. Airfare s 1,615.70$ 595.60 S 595.60 100 $ :.: S .,~.:::;;,- . ',1_ ;.. n/a. $
Travel-Car Rental
S '66i80 .S
50L5 2 n/a
$.'~~.... .:~ ': :::: '~ ;~: : -, = ,, ; :~: ': ': > : : ' :
i :: '- ; , ~ . : . ~: .
'.:,n/a .:.::;,:.;::'.
$
Trav~ ~e.r ~e.f1
$ .
16.00 . : S : 119.77 bA. ' s '; 16.00 S . : ;f'~;~?~ :.;16.00.,' >~~.-;::~~:.160% :. -; ; : .. .: . : : l
rrave - Misce~lan~o.us
.S
44~.69 s 96.20 107.20 90 . ~10.36 $;: - . : . ' . : .
:':.1 10 .36 ' .:.' .: :.: ;. . ,;.
lO c f . - ' ' .- . . ' . . : ' $ 52.00
Trainingand Conference Fee- External $
6,348.40:
$
1,659.00 4,636.00 36
'$:.
1;2l.9.00
$:.':,,~ :,;' ::' ., tii9:oo'
~100 ft; ..; .: -;
$
665.00
Other Mis~~Ila.~eousCharg~s S 10;5:23.47: .. f-$~_-,1. ,73~0~:19~fL-_-,3 ,.25=5.=-29+-:5,=,'= :
8/10/2019 DeKalb County P-Card Audit: Commissioner Jeff Rader
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DeKalb County Board of Commissioners Purchase Card Review
District 2
District Metrics and Breakdown ofP-Card Spend for 2004 through 2014 - By Individual
J.
Rader - Commiss ioner
154 36%$ . 12j83.77 35% ,'.,92%
District 2
Breakdown
by
District Personnel '.
I TotalP-Card ....
r .
otaiP-Card
%
of ..
0/0
. % ioe /I
Transactions .' .. ' .
Spend 2004thru ,
District Transacti.ons
. 2004 thru2014 I~Jstnct .2014,
.w/Receipts
C.
Enloe
po .... 40%':.14;460.5,7 42%
'''68%
H . F lury
. 4 1% '.' .
':,,,85.34 0% .0%
D. Schneider
96 23%:7,876.015 23%.;67%
34;605.74 ...
Totals
J.
Rader
Tot~I'.
< ' . .
%of .:
,.
Spend'
Other Telecommunication Services
$
3,995.76
;33%
Travel - Airfare
$
1,615.70
,13%
Travel - Accomodations / Hotel
$ 662.80
5%
Travel - Per Diem
$ 16.00
0%
Travel - Miscellaneous
$.
437.04
4%
Training and Conference Fee -External
$
;
8/10/2019 DeKalb County P-Card Audit: Commissioner Jeff Rader
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DeKalb County Board of Commissioner~' Purchase Card Review District 2
C. Enloe Total
. %of
Spend
Other Professional Services $
500.00
3%
Postage $ 269.64
2%
Other Telecommunication Services
$
1,294.80 9%
Printing Services
$ 180.98
1%
Training and Conference Fee -External $ 3,639.00
25%
Other Miscellaneous Charges
$
5,143.98
36%
Operating S up p lies
$
2,184.17 15%
Food and Groceries
$
19.00
0%
Booles and Subscriptions
$
1,229.00
9%
Total $
.~4i460.57
G e n e . . Observations
EmpIOy~e C. Enloe's P-Card activity represented 42% of the overfill Distri;t:expenditures while also
ac?ounti/ng for 40% of the. t~ansactions. The concent~'ationo~herP-C~rd expen~itUres was in Other
MIscellaneous Charges, Training and Conference Fee-External-and Operating Supphes.
ExtendL Review Details .' .... '-.
We not d Other Telecommunication Charges, Training and Conference Fee-External and Operating
Supplies were classified as;OtherMiscellaneous~Charges,; .
We noted that 32% of transactions from November~O;66 to Apri12014 had no supporting documentation
along with P-Card transaction log report. In total;~$3,532 in total transactions did not have receipts;
1,79 2
of that occurred after
20.09.
Wt{observed the description of transactions with missing receipts and
note thfY appe.ar~dto be county-business- related, however, without supporting receipts reasonable
assuran' e was limIted.; .' .
.
.
.85;34
JI. Flury
% of.
Total ,
'SPllnd
:. .
Postage
39.00 46%
Other Miscellaneous Charges. .
' . I .
$
46.34 54%
. Total
.$ .'
General Observations
H. Flury's P-Card activity was limited during her time as a full-time employee. We reviewed the detail of
the 4 transactions and note that they all appeared to be for County related business.
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DeKalb County Board of Commissioners Purchase Card Review
District 2 ..
Extended Review Details
A card holder in 2006, we noted transactions totaling $85.34 were not included on a P-Card transaction
log report, and without accompanying receipts.
Policy and Procedures Compliance
Monthly P-Card Transaction logs and supporting receipts were missing from substantially all of the
months reviewed. Therefore, expenditures not supported by appropriate documentation could not be
asserted as County related business expenses.
.
' :,
0 / 0 of'
D.Schneider
...... .Total.
Spend .
Other Telecommunication Services
$
1,618.53
21%
Printing Services
$
158.18
2%
: 0 ;
Travel- Miscellaneous
$
12.65
.ci%
Training and Conference Fee -External
$
899.00.
11%
Other M iscelJaneous Charges
$
3,081.51
19%
Operating Supplies
$
838.95
11%,
._ .
16%
ooks and Subscriptions
$
..:~. ~
1,267.24
Total
.
. 7 , 8 7 6 ~ O 6
. -
Genera
I Observations
Emp loy
ee D. Schneider's P-Card activity represented 23% of
. . . .
the overall District expenditures while also
accoun~mg for 23% ofthetransactIOlls:The concent ra t ion ofherP-Card expenditures was in support of
the offire in Other Miscellaneous Charges: .
Extended Review Details
Transactions from May 2007:to March: 2014, we noted that 33% of transactions had no supporting
documentationalong with P-CardJransactiou log report.
, ..
Policy and Procedures Compliance
Monthly P-Card Transaction logs and supporting receipts were missing from 2007 to 2009 for the months
reviewbd. Based on the transaction 'and vendor descriptions reviewed, the expenditures appeared to be for
County related business; however without the availability of actual receipts for review, reasonable
assurance is limited.
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8/10/2019 DeKalb County P-Card Audit: Commissioner Jeff Rader
16/17
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DeKalb County Board of Commissioners Purchase Card Review
District 2
Non P-Card Expense Review
During the scope period of 2004 - 2014, we reviewed invoices from larger volume District 2 vendor
activity to ascertain the nature of expenses or services provided. All paid vendor invoices reviewed were
identified as a County business related expense or service. The vendors provided a variety of services
including the following: graphic design, public relations consulting, travel services for County staff,
other consulting services, printing, catering for government meetings, technology equipment suppliers,
office supplies, and other services. No unusual activity was noted for the vendor invoice activity
reviewed.
For the purpose of this report, a vendor is classified as a person or business receiving payment from
DeKalb County through the Accounts Payable process. Employees (i.e. Commissioner Jeff Rader)
submitting reimbursement requests through the County's Oraole-Ilixpense System for expenses incurred
while conducting County business are shown as vendors.iWe-notevendor activity prior to 2007 was
incurred during a prior administration to Commissioner Rade n's current.administration.
BANK OF AMERlCA NA 419
s
33.950.24 May)OQ4 thru April 2014
HEA THE< FLURY i 91
s -.
29.960.00 A pril'2.~Q7ttHu Apri12014
KIlPATRICK STOCKTON LLP
< , ', 4 .
$ .28.720.19 July 200ihhwoJune 2006
PARK PRIDE A TLANTA INC'4: ':', ..:, 20,030.00 February 200ii i~ iuSeptember 20J 2
NET PROGRESSION INC .
,C '
5'
'~;$'.
17.000.00 January 2005 thru September 2008
BLEAKLY ADVISORY GROUP 3 ; - . . 15.705.00 November 2007 tbru May 20]0
SCOTT BENNETT 2 s 9,332.22 July 2013 thru August 2013
JEFFREY A RADER I ',8\ $'.,.6.354.48 March 2008 thru April 2014
DEBORAH SCHNElDE
8/10/2019 DeKalb County P-Card Audit: Commissioner Jeff Rader
17/17
- DeKalb County Board of Commissioners Purchase Card Review
District 2
Commknts forEach Vendor
Bank
o t
America NA
G
Amount is for total payments to Bank of America for Purchase Card expenditures during the
scope period.
Kilpatrick Stockton
LLP
e
The invoice for this expense item was subject to the 5-year retention policy and was removed
from records; no invoice was available for review.
Park Pride Atlanta Inc.
o A contribution was made to Park Pride Atlanta Inc.
,fgr the Friends in the Projects within
District
2 , per the December
2012
invoice for $10,OQO'whic;hwas reviewed. Total funds paid to
Park Pride between 4 invoices was $20,080.
Net Progression Inc.
Q The invoice for this expense item was subject to the 5-year retention.policy and was removed
from records; no invoice was available for review. . , .
Bleakly Advisory Group
e
Professional consulting services were provided by the Bleakly Advisory Group. We reviewed a
June 2010 invoice for $1,425 witlradesciiptipll of servicesincluding:
Meeting with New Broad
Street Financing regarding the Financing Pl~hlor the Doraville OM Site; and Consulting for
Economic Development.Project.
..
Scott
B
nnett
Legal services wereprovidedt? the Commissioners' Office by Scott Bennett, Attorney at Law
from June.2013 - July2013;Wefeviewed twoinvoices for $6,535 and $2,797, Each invoice was
for Commissioner R;l.d~t's,silan~;cif;serviCes'jointly provided to Rader and District 6
.CommissionerGannon. The.observed invoicedescription was
Legal research and preparation
of motio n to dismiss.ifinalize-post hearing brief preparation of application to appeal, finalize
motion to dismiss, etc.
Davis
1f0 x .
e
Planning services were provided by Davis Fox from May 2010 - October 2010. We reviewed an
email from Mr. Fox to' Commission Rader requesting payment for
Completed work
encompassed in the Scope .of Services ...for the Shallowford Corridor Planning Study.
The
amount due for the work performed was $3,000; cost of all services provided was $6,000,
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