.

DeKalb County Commissioners Internal Audit of P-Card Transactions for Period October 2009 through February 2010
By Viola Davis Unhappy Taxpayer and Voter.com

DeKalb
Department of Finance DATE: TO: FROM: SUBJECT: RE: April 2, 2010 Kelvin Walton, Director of Purchasing and Contracting

County
Internal Audit and Licensing

1300 Commerce Drive, Decatur, Georgia 30030 (404) 687-3735 Fax (404) 371-2055

Deputy Director of Finance, Internal Audit & licensing P-Card Audit Office of BOC-District

General Information On March 25, 2010 Internal Audit conducted a P-Card compliance audit of the Office of BOC-District Internal Audit reviewed the P-Card transactions for the period October 2009 through February 2010. Purpose and Scope The purpose of this audit was to determine policies and procedures. We reviewed cardholder transactions,

1.

if the Office of BOC-District

1 complied with County P-Card

signoff reports and invoices/receipts

to determine

the following:

(1) P-Card Representative properly maintained and reconciled transactions on a monthly basis. (2) Transactions were appropriate for the department's business. (3) Individual transactions did not exceed the amount specified by County P-Card policies and procedures for the Board ($5,000 maximum per individual purchase). (4) Total monthly transactions did not exceed amount specified by the County P-Card policies and procedures ($5,000 maximum per month). (5) Cardholders were not using the P-Card for non-business related goods and services. (6) The transactions were approved. Opinion In our opinion, the Office of BOC-District procedures.

1 did not fully comply with County P-Card policies and

Deficiencies 1) Supporting documentation was not provided for some P-Card transactions. 2) In a sample of 17 transactions for the period shown, 12 were for restaurants. As stated in the Purchasing Card Policy, the P-Card program allows designated employees to purchase business-related goods and services. P-Card transactions from restaurants could become costly over a 12-month period of time. Recommendations (1) All P-Card transactions should have supporting documentation. (2) All P-Card transactions should be limited to business-related goods and services, and efforts should be used to reduce frequency of use at restaurants.

Board of Commissioners P-Card Audit October 2009 - February 2010 Page 2 Comments During our review we observed that the vendor included sales taxes on a purchase. In order to take advantage of DeKalb County tax-exempt status, cardholders should present their certificate of exemption to the vendor. We reviewed the corresponding general ledger account for each transaction of our sample. Most of the transactions were charged to "other miscellaneous charges". These transactions could be misclassified. Attached is a spreadsheet with alternative general ledger accounts that may be more appropriate for the transaction type. Please feel free to contact me if you have any questions or concerns relating to this audit report.

~~t--c2J~~J
Eu ne O'Mard cc: Dr. Michael J. Bell, Chief Financial Officer Keith Barker, Chief Operating Officer/Executive Assistant Commissioner Elaine Boyer, District 1 Dale Dague, Purchasing Card Administrator/Accountant EO/CL

BOARD OF COMMISSIONERS (District P-CARD AUDIT OCTOBER 2009 FEBRUARY 2010 Alternative GL Account Report
Transaction Posting

1)

Card Holder Boyer, Elaine C Boyer, Elaine C Boyer, Elaine C Boyer, Elaine C Boyer, Elaine C Boyer, Elaine C Boyer. Elaine C Boyer, Elaine C Boyer, Elaine C Boyer, Elaine C MCBRIDE, NANCY J MCBRIDE, NANCY J MCBRIDE, NANCY J MCBRIDE, NANCY J MCBRIDE, NANCY J MCBRIDE, NANCY J MCBRIDE. NANCY J MCBRIDE, NANCY J MCBRIDE, NANCY J MCBRIDE, NANCY J MCBRIDE, NANCY J MCBRIDE, NANCY J MCBRIDE. NANCY J MCBRIDE, NANCY J MCBRIDE, NANCY J MCBRIDE, NANCY J MCBRIDE. NANCY J MCBRIDE. NANCY J MCBRIDE, NANCY J MCBRIDE, NANCY J MCBRIDE, NANCY J MCBRIDE, NANCY J MCBRIDE, NANCY J MCBRIDE, NANCY J MCBRIDE, NANCY J MCBRIDE, NANCY J MCBRIDE, NANCY J MCBRIDE, NANCY J MCBRIDE, NANCY J MCBRIDE, NANCY J MCBRIDE, NANCY J

Date 1/20/2010 1124/2010 1/24/2010 1/28/2010 1/28/2010 1/30/2010 211/2010 2/4/2010 2/1212010 2119/2010 101112009 10/5/2009 1017/2009 10/12/2009 10/20/2009 10/2212009 10/3012009 11/2/2009 11/4/2009 11/5/2009 11/612009 111712009 111712009 11/9/2009 11/9/2009 11/10/2009 11/1212009 11/1412009 1111812009 11/1812009 11/20/2009 11/21/2009 11/25/2009 11/30/2009 11/3012009 11712010 1/1212010 1/13/2010 1/14/2010 1/29/2010 2118/2010

Date Vendor 1/21/2010 COPOZZI'S 112512010 TARGET 1/25/2010 ENZO'S PIZZA, LLC 2/112010 DOC CHEYS NOODLE HOUSE 2/1/2010 OFFICE DEPOT 21112010 APPLE COMPUTER 213/2010 WAFFLE HOUSE 2/5/2010 PETITE AUBERGE INC 2115/2010 RED LOBSTER 2122/2010 FUJI YA & LUCKY KEY 1012/2009 USPS POSTAL STORE 10/6/2009 PETITE AUBERGE INC 10/8/2009 LUCKY KEY FUJI YA 10/14/2009 APPLE COMPUTER 10/2212009 OSTERIA DEL FIGO 10/2312009 LUCKY KEY FUJI YA 11/212009 ATHENS PIZZA 11/4/2009 OFFICE DEPOT 11/6/2009 RED LOBSTER 11/9/2009 LUCKY KEY FUJI YA 11/9/2009 MATIHEWS CAFETERIA 11/9/2009 KRISPY KREME SHOP 11/9/2009 KRISPY KREME SHOP 1111012009 PANERA BREAD 11/10/2009 NATHALIE'S FISH HOUSE 11/11/2009 DELTA GRAPHICS 11/1312009 LUCKY KEY FUJI YA 11/16/2009 PIG N CHIK BBQ 11119/2009 GREETING CARDSIINVITATION 11/20/2009 ATHENS PIZZA 11/23/2009 WALMART STORES, INC 11/24/2009 HOBBYLOBBY 11/2712009 MATIHEWS CAFETERIA 12/112009 USPS POSTAL STORE 121212009 OFFICE DEPOT 1/8/2010 MONTERREY MEXICAN REST 1/14/2010 GRECIAN GYRO 1/15/2010 RED LOBSTER 1/15/2010 PASTRIES AGo-GO 2/1/2010 USPS POSTAL STORE 2/19/2010 PASTRIES AGOGO

Amount S66.01 S85.70 S23.54 S34.24 $28.20 S159.84 522.89 569.61 537.90 $39.38 $44.00 $25.20 $40.22 $85.32 522.68 543.84 $37.54 $114.69 587.78 515.73 537.82 548.13 $12.71 S69.45 S17.12 5400.00 $48.53 559.15 S844.70 $74.09 $62.94 543.53 $27.87 $220.00 5181.18 $40.08 533.67 572.51 $22.54 $39.60 $16.45

GL Account Number 00201.523909.100.0000.0000 00201.523909.100.0000.0000 00201.523909.100.0000.0000 00201.523909.100.0000.0000 00201.523909.100.0000.0000 00201.523909.100.0000.0000 00201.523909.100.0000.0000 00201 .523909.100.0000.0000 00201.523909.100.0000.0000 00201.523909.100.0000.0000 00201.523909.100.0000.0000 00201.523909.100.0000.0000 00201.523909.100.0000.0000 00201.523909.100.0000.0000 00201.523909.100.0000.0000 00201.523909.100.0000.0000 00201.523909.100.0000.0000 00201.523909.100.0000.0000 00201.523909.100.0000.0000 00201.523909.100.0000.0000 00201.523909.100.0000.0000 00201.523909.100.0000.0000 00201.523909.100.0000.0000 00201.523909.100.00000000 00201.523909.100.0000.0000 00201.523909.100.0000.0000 00201.523909.100.0000.0000 00201.523909.100.0000.0000 00201.523909.100.0000.0000 00201.523909,100.0000.0000 00201.523909.100.0000.0000 00201.523909.100.0000.0000 00201.523909.100.0000.0000 00201.523909.100.0000.0000 00201.523909.100.0000.0000 00201.523909.100,0000.0000 00201.523909.100.0000.0000 00201.523909.100.0000.0000 00201.523909.100.0000.0000 00201.523909.100.0000.0000 00201.523909.100.0000.0000

GL Account Name
523909 OTHER MISCElLANEOUS 523909 OTHER MISCELLANEOUS 523909 OTHER MISCELLANEOUS CHARG CHARG CHARG

Recommended Gl Account

523909 OTHER MISCELLANEOUS CHARG 523909 OTHER MISCELLA.NEOUS CHARG 523909 OTHER MlSCElLANEOUS 523909 OTHER MISCELlANEOUS CHARG CHARG CHARG CHARG CHARG CI-tARG CHARG CHARG CHARG CHARG CHA.RG CHARG CHARG CHARG CHARG CHARG CHARG CHARG CHARG CHARG CHARG CHARG 523401 PRINTING SERVICES CHARG CHARG CHARG CHARG CHARG CHARG CHARG CHARG CHARG CHARG CHARG CHARG 523201 POSTAGE 531101 OPERATING SUPPLIES 531101 OPERATING SUPPLIES 523201 POSTAGE 531101 OPERATING 531101 OPERATING SUPPLIES SUPPUES

523909 OTHER MISCELLANEOUS 523909 OTHER MISCEllANEOUS 523909 OTHER MISCELLANEOUS 523909 OTHER MISCELLANEOUS 523909 OTHER MISCELLANEOUS 523909 OTHER MISCELLANEOUS 523909 OTHER MISCELLANEOUS 523909 OTHER MISCELLANEOUS 523909 OTHER MISCELLANEOUS 523909 OTHER MISCElLANEOUS 523909 OTHER MISCELLANEOUS 523909 OTHER MISCELLANEOUS 523909 OTHER MISCELLANEOUS 523909 OTHER MISCELLANEOUS 523909 OTHER MISCELlANEOUS 523909 OTHER MISCELLANEOUS 523909 OTHER MISCELLANEOUS 523909 OTHER MISCELLANEOUS 523509 OTHER MISCELLANEOUS 523909 OTHER MISCELLANEOUS 523909 OTHER MISCELLANEOUS 523909 OTHER MISCElLANEOUS 523909 OTHER MISCELLANEOUS 523909 OTHER MISCELLANEOUS 523909 OTHER MISCElLANEOUS 523909 OTHER MISCELLANEOUS 523909 OTHER MISCELLANEOUS 523909 OTHER MISCELLANEOUS 523909 OTHER MISCELLANEOUS 523909 OTHER MISCELLANEOUS 523909 OTHER MISCELLANEOUS 523909 OTHER MISCELLANEOUS

523909 OTHER MISCELLANEOUS CHARG

523909 OTHER MISCELLANEOUS CHARG

523201POSTAGE
531101 OPERATING SUPPLIES

Page 1 of 1

DeKalb
Department of Finance DATE: TO: FROM: SUBJECT: RE: April 2, 2010 Kelvin Walton, Director of Purchasing and Contracting

County
Internal Audit and Licensing

1300 Commerce Drive, Decatur, Georgia 30030 (404) 687-3735 Fax (404) 371-2055

Deputy Director of Finance, Internal Audit & Licensing P-Card Audit Office of BOC-District

General Information On March 25, 2010 Internal Audit conducted a P-Card compliance audit of the Office of BOC-District Internal Audit reviewed the P-Card transactions for the period October 2009 through February 2010. Purpose and Scope The purpose of this audit was to detenmine if the Office of BOC-District policies and procedures. We reviewed cardholder transactions,

2.

2 complied with County P-Card

signoff reports and invoices/receipts

to determine

the following:

(1) P-Card Representative properly maintained and reconciled transactions on a monthly basis. (2) Transactions were appropriate for the department's business. (3) Individual transactions did not exceed the amount specified by County P-Card policies and procedures for the Board ($5,000 maximum per individual purchase). (4) Total monthly transactions did not exceed amount specified by the County P-Card policies and procedures ($5,000 maximum per month). (5) Cardholders were not using the P-Card for non-business related goods and services. (6) The transactions were approved. Opinion In our opinion, the Office of BOC-District procedures, as noted below. Deficiency The transaction

2 did not fully comply with County P-Card policies and

logs were not completed

for all transactions.

Recommendation All P-Card transactions should be logged. The log should be completed and maintained P-Card transactions. It should be signed by an authorized individual per P-Card Policy.

monthly for a/l

Comment We reviewed the corresponding general ledger account for each transaction of our sample. Most of the transactions were charged to "other miscellaneous charges." These transactions could be misclassified. Attached is a spreadsheet with alternative general ledger accounts that may be more appropriate for the transaction type.

Board of Commissioners P-Card Audit October 2009 - February 2010 Page 2 Please feel free to contact me

if you

have any questions

or concerns

relating to this audit report.

~~~y~
Eug e O'Mard Dr. Michael J. Bell, Chief Financial Officer Keith Barker, Chief Operating Officer/Executive Assistant Commissioner Jeff Rader, District 2 Dale Dague, Purchasing Card Administrator/Accountant

cc:

EO/CL

BOARD OF COMMISSIONERS (Distriet P-CARD AUDIT OCTOBER 2009 FEBRUARY 2010 Alternative GL Account Report Transaction Date 101512009 101512009 1011312009 111912009 11/912009 1111212009 1112312009 121112009 121112009 121312009 12130/2009 112112010 1125/2010 1128/2010 21312010 215/2010 211012010 2/1212010 1011312009 11116/2009 11912010 1117/2010 211612010 Posting Date Vendor 1016/2009 ATTM 287014919237NBI 10n/2009 OFFICE DEPOT 10/1512009 OFFICE DEPOT 11110/2009 PASTRIES A-GOGO 11111/2009 CVS PHARMACY 1111312009 ATTM 287014919237NBI 1112412009 ATTM 287014919237NBI 121212009 GODADDY.COM 121212009 APA ONL1NE MEMBERSHIPS 121712009 SITE 5 LLC 1213112009 ATTM 287014919237NBI 1/22/2010 USPS POSTAL STORE 1/2612010 PAYPAL ATLANTAREGI 1129/2010 MAILCHIMP.COM 215/2010 CVS PHARMACY 21812010 ATTM 287014919237NBI 211112010 REGIONAL ATLANTA CIVIC LE 211512010 DEKALB HISTORICAL SOCIETY 1011412009 VERIZON WIRELESS 11117/2009 VERIZON WIRELESS 111112010 CARIBOU COFFEE CO 1118/2010 VERIZON WIRELESS 2/18/2010 VERIZON WIRELESS

2)

Card Holder ENLOE. CAROLINE ENLOE. CAROLINE ENLOE. CAROLINE ENLOE, CAROLINE ENLOE. CAROLINE ENLOE, CAROLINE ENLOE, CAROLINE ENLOE, CAROLINE ENLOE. CAROLINE ENLOE, CAROLINE ENLOE. CAROLINE ENLOE. CAROLINE ENLOE, CAROLINE ENLOE, CAROLINE ENLOE, CAROLINE ENLOE, CAROLINE ENLOE. CAROLINE ENLOE, CAROLINE Schneider, Deborah Schneider. Oeborah Schneider, Oeborah Schneider, Deborah Schneider, Deborah

K K K K K

Amount 591.00 591.99 5268.44 555.60 53.20 5156.22 521.35 57.17 $450.00 571.40 595.70 57.92 515.00 S30.00 56.61 $96.02 5125.00 530.00 544.99 544.99 554.36 544.99 544.99

GL Account Number 00202.523909.100.0000.0000 00202.531101.100.0000.0000 00202.531101.100.0000.0000 00202.523909.100.0000.0000 00202.523909.100.0000.0000 00202.523209.100.0000.0000 00202.523209.100.0000.0000 00202.523909.100.0000.0000 00202.531401.100.0000.0000 00202.523209.100.0000.0000 00202.523209.100.0000.0000 00202.523909.100.0000.0000 00202.523909.100.0000.0000 00202.523209.100.0000.0000 00202.531101.100.0000.0000 00202.523209.100.0000.0000 00202.523909.100.0000.0000 00202.523909.100.0000.0000 00202.523209.100.0000.0000 00202.523209.100.0000.0000 00202.523909.100.0000.0000 00202.523209.100.0000.0000 00202.523209.100.0000.0000

GL Account

Name

Recommended

GL Account

523909 OTHER MISCELLANEOUS CHARG 531101 OPERATING SUPPLIES

531101 OPERATING SUPPLIES 523909 OTHER MISCELLANEOUS CHARG 523909 OTHER MISCELLANEOUS 523909 OTHER MISCELLANEOUS 523909 OTHER MISCElLANEOUS CHARG CHARG CHARG 523206 INTERNET SERVICES

523909 OTHER MJSCELLANEOUS CHARG 531401 BOOKS & SUBSCRIPTIONS 523909 OTHER MISCELlANEOUS CHARG CHARG

523205

INTERNET SERVICES

523909 OTHER MISCElLANEOUS 523909

OTHER MISCELLANEOUS CHARG

523201 POSTAGE 523209 OTHER TElECOMMUNICATION SERVICE

523909 OTHER MISCELLANEOUS CHARG 523909 OTHER MISCELLANEOUS CHARG 531 Wl OPERATING SUPPLIES CHARG 523701 TRAINING & CONFERENCE - WIRELESS FEE FEE 523909 OTHER MISCELLANEOUS

523909 OTHER MISCELLANEOUS CHARG 523909 523909 523909 523909 OTHER MISCELLANEOUS CHARG OTHER MISCELLANEOUS CHARG OTHER MISCELLANEOUS OTHER MISCELLANEOUS CHARG CHARG

523701 TRAINING & CONFERENCE 523207 TElEPHONE 523207 TELEPHONE - WIRElESS

523909 OTHER MISCELLANEOUS CHARG 523909 OTHER MISCELLANEOUS CHARG

523207 TELEPHONE - WIRElESS 523207 TELEPHONE - WIRELESS

Page 1 of 1

DeKalb
Department of Finance DATE: TO: FROM: SUBJECT: RE: April 2, 2010 Kelvin Walton, Director of Purchasing and Contracting

County
Internal Audit and Licensing

1300 Commerce Drive, Decatur, Georgia 30030 (40-1) 687-3735 Fax (404) 371-2055

Deputy Director of Finance, Internal Audit & Licensing P-Card Audit Office of BOC-District

General Information On March 25, 2010 Internal Audit conducted a P-Card compliance audit of the Office of BOC-District 3. Internal Audit reviewed the P-Card transactions for the period October 2009 through February 2010. Purpose and Scope The purpose of this audit was to determine policies and procedures. We reviewed cardholder transactions,

if the Office of BOC-District

3 complied with County P-Card

signoff reports and invoices/receipts

to determine

the following:

(1) P-Card Representative properly maintained and reconciled transactions on a monthly basis. (2) Transactions were appropriate for the department's business. (3) Individual transactions did not exceed the amount specified by County P-Card policies and procedures for the Board ($5,000 maximum per individual purchase). (4) Total monthly transactions did not exceed amount specified by the County P-Card policies and procedures ($5,000 maximum per month). (5) Cardholders were not using the P-Card for non-business related goods and services. (6) The transactions were approved. Opinion In our opinion, the Office of BOC-District procedures.

3 did not fully comply with County P-Card policies and

Deficiencies 1) The transaction logs were not completed for some transactions. 2) Supporting documentation was not provided for some P-Card transactions. Recommendations (1) All P-Card transactions should be logged. The log should be completed and maintained monthly for all P-Card transactions. It should be signed by an authorized individual per P-Card Policy. (2) All P-Card transactions should have supporting documentation.

Board of Commissioners P-Card Audit October 2009 - February 2010 Page 2 Comments We reviewed the corresponding general ledger account for each transaction of our sample. Most of the transactions were charged to "other miscellaneous charges." These transactions could be misclassified. Attached is a spreadsheet with alternative general ledger accounts that may be more appropriate for the transaction type. Future travel related transactions should be charged to general ledger account object code "523502" thru "523506." Money should be appropriated in the future budget to cover travel related expenditures. Please feel free to contact me if you have any questions or concerns relating to this audit report.

~~(,~~

Euge

O'Mard

cc: Dr. Michael J. Bell, Chief Financial Officer Keilh Barker, Chief Operating Officer/Executive Assistant Commissioner Larry Johnson, District 3 Dale Dague, Purchasing Card Administrator/Accountant EO/CL

BOARD OF COMMISSIONERS (District P-CARD AUDIT OCTOBER 2009 - FEBRUARY 2010 Alternative GL Account Report Transaction Date 11/1312009 11/13/2009 1111812009 11123/2009 11130/2009 11130/2009 1211/2009 1211/2009 111612010 2120/2010 212212010 12121/2009 21912010 21912010 Posting Date 11/16/2009 1111612009 11120/2009 11/23/2009 12/212009 12/2/2009 12/3/2009 121312009 1/1812010 212212010 2/2312010 1212212009 211112010 211112010

3)

Card Holder BRITTON, MARGARET BRITTON, MARGARET BRITTON, MARGARET BRITTON, MARGARET BRITTON, MARGARET BRITTON, MARGARET BRITTON, MARGARET BRITTON, MARGARET BRITTON, MARGARET BRITTON, MARGARET BRITTON, MARGARET Johnson. Larry L Johnson, Larry L Johnson, Larry L

Vendor OFFICE DEPOT PARTY CITY PARTY CITY ATL JOURNAL BIG LOTS BIG BEAR SUPERMARKE BIG LOTS BIG LOTS OFFICE DEPOT OFFICE DEPOT GODADDY,COM NATIONAL ASSOC COUNTIES AGENT FEE 0067464187446 DELTA AIR

Amount 591,00 S108,65 526.70 5201.13 S289,11 521.58 553,50 $48,15 526.46 $56.95 554.35 5465,00 530.00 5277.40

GL Account Number 00203.523909.100.0000.0000 00203.523909.100.0000.0000 00203.523909.100.0000.0000 00203.523909.100.0000,0000 00203.523909.100.0000.0000 00203.523909.100,0000.0000 00203.523909.100.0000.0000 00203.523909.100.0000.0000 00203.523909.100.0000.0000 00203.523909100.0000.0000 00203.523909.100.0000.0000 00203.523909.100.0000.0000 00203.523909.100.0000.0000 00203.523909.100.0000.0000

GL Account Name
523909 OTHER MISCEllANEOUS 523909 OTHER MISCELLA"~EOUS CHARG CHARG

Recommended 531101 OPERATING

GL Account

SUPPLIES

523909 OTHER MISCELLANEOUS CHARG 523509 OTHER MISCELLANEOUS CHARG 523909 OTHER MISCELLANEOUS CHARG 523909 OTHER MISCEllANEOUS 523909 OTHER MISCELLANEOUS CHARG CHARG CHARG 531 :01 OPERATING 531101 OPERATING SUPPLIES SUPPLIES FEE 531401 BOOKS & SUBSCRIPTIONS

523909 OTHER MISCELLANEOUS

523909 OTHER MISCELLANEOUS CHARG 523909 OTHER MISCELLANEOUS CHARG CHARG 523909 OTHER t.II$CELLANEOUS

523206 INTERNET SERVICES 5237()1 TRAINING & CONFERENCE

523909 OTHER MISCELLANEOUS CHARG 523909 OTHER MISCELlANEOUS 523909 OTHER CHARG MISCELLANEOUS CHARG

Page

1 of 1

DeKalb
Department of Finance

County
Internal Audit anti Licensing

1300 Commerce Drive, Decatur, Georgia 30030 (404) 687-3735 Fax (404) 371-2055

DATE: TO: FROM: SUBJECT: RE:

April 2, 2010 Kelvin Walton, Director of Purchasing and Contracting

Deputy Director of Finance, Intemal Audit & Licensing P-Card Audit Office of BOC-District

General Information On April 1, 2010 Internal Audit conducted a P-Card compliance audit of the Office of BOC-District 4. Internal Audit reviewed the P-Card transactions for the period October 2009 through February 2010. Purpose and Scope The purpose of this audit was to determine policies and procedures. We reviewed cardholder transactions,

if the Office of BOC-District

4 complied with County P-Card

signoff reports and invoices/receipts

to determine

the following:

(1) P-Card Representative properly maintained and reconciled transactions on a monthly basis. (2) Transactions were appropriate for the department's business. (3) Individual transactions did not exceed the amount specified by County P-Card policies and procedures for the Board ($5,000 maximum per individual purchase). (4) Total monthly transactions did not exceed amount specified by the County P-Card policies and procedures ($5,000 maximum per month). (5) Cardholders were not using the P-Card for non-business related goods and services. (6) The transactions were approved. Opinion In our opinion, the Office of BOC-District procedures.

4 did not fully comply with County P-Card policies and

Deficiencies (1) The transaction logs were not completed for all transactions. (2) Supporting documentation was not provided for some P-Card transactions. Recommendations (1) All P-Card transactions should be logged. The log should be completed and maintained monthly for all P-Card transactions. It should be signed by an authorized individual per P-Card Policy. (2) All P-Card transactions should have supporting documentation.

Board of Commissioners P-Card Audit October 2009 - February 2010 Page 2 Observation We observed that the Department Representative is not aware of the P-Card procedures.

Recommendation We recommend that Purchasing and Contracting consider having a P-Card Training periodically for new cardholders and departmental representatives. Comments We reviewed the corresponding general ledger account for each transaction of our sample. All transactions were charged to "operating supplies: These transactions could be misclassified. Attached is a spreadsheet with alternative general ledger accounts that may be more appropriate the transaction type.

for

Future travel related transactions should be charged to general ledger account object code "523502" thru "523506." Money should be appropriated in the future budget to cover travel related expenditures. Please feel free to contact me if you have any questions or concerns relating to this audit report.

cc: Dr. Michael J. Bell, Chief Financial Officer Keith Barker, Chief Operating Officer/Executive Assistant Commissioner Sharon Barnes Sutton, District 4 Dale Dague, Purchasing Card Administrator/Accountant EO/CL

BOARD OF COMMISSIONERS (District PCARD AUDIT OCTOBER 2009 . FEBRUARY 2010 Alternative GL Account Report Transaction Date 12131/2009 111912010 21312010 213/2010 9129/2009 1013/2009 10/3/2009 1011512009 12131/2009 21412010 215/2010 215/2010 218/2010 2110/2010 211012010 211012010 2110/2010 2110/2010 2110/2010 Posting Date Vendor 1/4/2010 OFFICE DEPOT 1/2012010 GODADDY.COM 21512010 OFFICE DEPOT 21512010 OFFICE DEPOT 101112009 OFFICE DEPOT 1015/2009 PUBLIX 101512009 DD/BR #302060 10/1912009 CAFE LILY 114/2010 WOLF CAMERA 21512010 NATIONAL ASSOC COUNTIES 21812010 ACCG 21812010 NATL ASSOC COUNTY INFO OF 2110/2010 DELTA AIR 211112010 KANGAROO EXP 211212010 HAMPTON INNS 211212010 BENNEITS CALABASH SEA 2I12120100T 211212010 HAMPTON INNS 211512010 HERTZ RENTACAR

4)

Card Holder Grigley. Valerie Grigley, Valerie Grigley, Valerie Grigley. Valerie Sutton. Sharon Sutton. Sharon Sutton. Sharon Sutton, Sharon Sulton. Sutton, Sutton, Sutton, Sutton, Sutton, Sutton. Sutton, Sutton. Sutton. Sutton. Sharon Sharon Sharon Sharon Sharon Sharon Sharon Sharon Sharon Sharon Sharon

S S S

S
Barnes Barnes Barnes Barnes Barnes Barnes Barnes Barnes Barnes Barnes Barnes Barnes Barnes Barnes Bames

Amount GL Account Number 5520.58 00204.531101.100.0000.0000 $21.74 00204.531101.100.0000.0000 $69.29 00204.531101.100.0000.0000 549.49 00204.531101.100.0000.0000 584.57 00204.531101.100.0000.0000 $54.69 00204.531101.100.0000.0000 527.98 00204.531101.1 00.0000.0000 572.17 00204.531101.100.0000.0000 5921.95 00204.531101.100.0000.0000 $490.00 00204.531101.100.0000.0000 5215.00 00204.531101.100.0000.0000 575.00 00204.531101.100.0000.0000 $189.40 00204.531101.100.0000.0000 $43.47 00204.531101.100.0000.0000 $110.88 00204.531101.100.0000.0000 $30.56 00204.531101.100.0000.0000 $42.06 00204.531101.100.0000.0000 599.68 00204.531101.100.0000.0000 5131.15 00204.531101.100.0000.0000

GL Account Name
531101 OPERATING SUPPLIES 531101 OPERATiNG SUPPLIES 531101 OPERATING SUPPLIES 531101 OPERATING SUPPLIES 531101 OPERATING SUPPLIES 531101 OPERATING SUPPLIES 531101 OPERATING SUPPLIES 531;01 OPERATING SUPPLIES 53il01 OPERATING SUPPLIES 531101 OPERATING SUPPLIES 531101 OPERATING SUPPLIES 531101 OPERATING SUPPLIES 531101 OPERATING SUPPLIES 531101 OPERATING SUPPLIES 531101 OPERATING SUPPLIES 531101 OPERATING SUPPLIES 531\01 OPERATING SUPPLIES 531101 OPERATING SUPPLIES 531101 OPERATING SUPPLIES

Recommended

GL Account

523206 INTERNET SERVlCE.S

531401 BOOKS & SUBSCRIPTIONS

523701 TRAINING & CONFERENCE 523701 TRAINING & CONFERENCE 523701 TRAINING & CONFERENCE

FEE FEE FEE

Page

1 of 1

DeKalb
Department of Finance DATE: TO: FROM: SUBJECT: RE: General April 14,2010 Kelvin Walton, Director of Purchasing and Contracting

County
Internal Audit and Licensing

1300 Commerce Drive, Decatur, Georgia 30030 (404) 687-3735 Fax (404) 371-2055

Deputy Director of Finance, Internal Audit & Licensing P-Card Audit Office of BOC-District

Information

On April 14,2010 Internal Audit conducted a P-Card compliance audit of the Office of BOC-District 5. Internal Audit reviewed the P-Card transactions for the period October 2009 through February 2010. Purpose and Scope if the Office of BOC-District 5 complied with County P-Card

The purpose of this audit was to determine policies and procedures. We reviewed cardholder transactions,

signoff reports and invoices/receipts

to determine

the following:

(1) P-Card Representative properly maintained and reconciled transactions on a monthly basis. (2) Transactions were appropriate for the department's business. (3) Individual transactions did not exceed the amount specified by County P-Card policies and procedures for the Board ($5,000 maximum per individual purchase). (4) Total monthly transactions did not exceed amount specified by the County P-Card policies and procedures ($5,000 maximum per month). (5) Cardholders were not using the P-Card for non-business related goods and services. (6) The transactions were approved. Opinion In our opinion, the Office of BOC-District procedures, as noted below. Deficiency The transaction

5 did not fully comply with County P-Card policies and

logs were not completed for some transactions.

Recommendation All P-Card transactions should be logged. The log should be completed and maintained monthly for all P-Card transactions. It should be signed by the Cardholder's Manager per P-Card Policy. Observation We observed that the Department

Representative

is not aware of the P-Card procedures.

Board of Commissioners P-Card Audit October 2009 - February 2010 Page 2 Recommendation We recommend that Purchasing and Contracting consider having P-Card training periodically new cardholders and departmental representatives, for

Comments We reviewed the corresponding general ledger account for each transaction of our sample, Most of the transactions were charged to "operating supplies," These transactions could be misctassified. Attached is a spreadsheet with alternative general ledger accounts that may be more appropriate for the transaction type. The departmental P-Card representative did not signoff some transactions, relating to this audit report.

Please feel free to contact me if you have any questions or concerns

~c9~~'~
Euge O'Mard cc: Dr. Michael J_ Bell, Chief Financial Officer Keith Barker, Chief Operating Officer/Executive Assistant Commissioner Lee May, District 5 Dale Dague, Purchasing Card Administrator/Accountant EO/CL

BOARD OF COMMISSIONERS (District P-CARD AUDIT OCTOBER 2009 - FEBRUARY 2010 Alternative GL Account Report Transaction Oat. 10/9/2009 10121/2009 10/2212009 1111212009 11121/2009 11121/2009 11123/2009 1113012009 1213012009 112112010 211812010 212112010 Posting Date 10/1212009 10/2312009 10/26/2009 1111312009 11/2312009 1112312009 11124/2009 121112009 114/2010 1/2512010 2119/2010 2123/2010

5)

Card May, May, May, May, May, May, May. May, May, May, May, May.

Holder Lee Lee Lee Lee Lee Lee Lee Lee Lee Lee Lee Lee

Vendor CHICK-FIL-A MAILERMAILERLLC SUSHI AVENUE JAPANESE CITY OF ATLANTA UNDERGROU MAILERMAILERLLC AAA-{3A WORLD CONGRESS CTR PAYPAL ATLANTAREGI PAYPAL ATLANTAREGI MAILERMAILERLLC MAILERMAILERLLC NATIONAL ASSOC COUNTIES MAILERMAILERLLC

Amount

GL Account

Number 531101

GL Account OPERATlNG

Name

Recommended

GL Account

5180.27 549.95 538.53 56.00 549.95 510.00 525.00 (S25.00) 549.95 5490.00 549.95

00205.523909.100.0000.0000 00205.523909.100.0000.0000 00205.523909.100.0000.0000 00205.523909.100.0000.0000 00205.523909.100.0000.0000 00205.523909.100.0000.0000 00205.523909.100.0000.0000 00205.523909.100.0000.0000 00205.523909.100.0000.0000 00205.523909.100.0000.0000 00205.523909.100.0000.0000

SUPPLlE.S 523209 OTHER TELECOMMUNICATION SERVICE

531101 OPERATING SUPPLIES 531101 OPERATING SUPPLIES 531101 OPERATING SUPPLIES

531101 OPERATING SUPPLIES 531101 OPERATING SUPPliES 531101 OPERATING SUPPLIES 531101 OPERATING SUPPLIES

523209 OTHER TELECOMMUNICATION 523701 TRAINING

SERVICE

s CONFERENCE

FEE

531101 OPERATING SUPPLIES

523209 OTHER TELECOMMUNICATION 523209 OTHER TELE:COMMUNICATION FEE

SERVICE S~RVICt;

S49.95 00205.523909.100.0000.0000

531101OPERATING

SUPPLIES

531101 OPERATING SUPPLIES 531101 OPERATING SUPPLIES

523701 TRAINING & CONFERENCE

523209 OTHER TElECOMI-.-1UNICA nON SERVICE

Page

1 of 1

DeKalb
1300 Commerce Drive, Decatur, Georgia 30030 (404) 687-3735 ,Fax (404) 371-2055 Department of Finance DATE: TO: FROM: SUBJECT: RE: April 7, 2010 Kelvin Walton, Director of Purchasing and Contracting

County
Internal Audit and Licensing

Deputy Director of Finance, Internal Audit & Licensing P-Card Audit Office of BOC-District

General Information On April?, 2010 Internal Audit conducted a P-Card compliance audit of the Office of BOC-District 6. Internal Audit reviewed the P-Card transactions for the period October 2009 through February 2010. Purpose and Scope . The purpose of this audit was to determine; if the Office of BOC-District policies and procedures. . We reviewed cardholder transactions,

6 complied with County P-Card

sigrloff reports and invoices/receipts

to determine

the following:

(1) P-Card Representative properly maintained and reconciled transactions on a monthly basis. (2) Transactions were appropriate for ~he department's business. (3) Individual transactions did not exceed the amount specified by County P-Card policies and procedures for the Board ($5,000 maximum per individual purchase). (4) Total monthly transactions did not exceed amount specified by the County P-Card policies and procedures ($5,000 maximum per month). (5) Cardholders were not using the P-Card for non-business related goods and services. (6) The transactions were approved. Opinion In our opinion, Office of BOC-District

6 complied with County P-Card policies and procedures. or concerns relating to this audit report.

Please feel free to contact me if you have-any questions

g~ ~/A..---J
Euqet e O'Mard cc: Dr. Michael J. Bell, Chief Financial Officer Keith Barker, Chief Operating Officer/Executive Assistant Commissioner Kathie Gannon, District 6 Dale Dague, Purchasing Card Administrator/Accountant EO/CL

taUNT C

DeKalb
Department DATE: TO: FROM: SUBJECT: RE: of Finance April 12, 2010 Kelvin Walton,

~,,~

County
Internal Audit and Licensing

~ 1300 Co~erce Drive, Decatur, Georgia 30030 (404) 687-3735 Fax (404) 371-2055

Director of Purchasing

and Contracting

Deputy Director of Finance" Internal Audit & Licensing P-Card Audit Office of BOC-District

General Information On April 12, 2010 Internal Audit conducted a P-Card compliance audit of the Office of BOC-District 7. Internal Audit reviewed the P-Card transactions for the period October 2009 through February 2010. Purpose and Scope The purpose of this audit was to determine policies and procedures. We reviewed cardholder transactions,

if the Office of BOC-District

7 complied with County P-Card

signoff reports and invoices/receipts

to determine

the following:

(1) P-Card Representative properly maintained and reconciled transactions on a monthly basis. (2) Transactions were appropriate for the department's business. (3) Individual transactions did not excE1ed the amount specified by County P-Card policies and procedures for the Board ($5,000 maximum per individual purchase). (4) Total monthly transactions did not exceed amount specified by the County P-Card policies and procedures ($5,000 maximum per month). (5) Cardholders were not using the P-Card for non-business related goods and services. (6) The transactions were approved. I Opinion In our opinion, the Office of BOC-District

7 complied with County P-Card policies and procedures.

Comments During our review we observed one purchase for holiday staff appreciation lunch; however the amount paid was minimal. The P-Card policy restricts food purchases for travel related purposes. Please feel free to contact me if you have any questions or concerns relating to this audit report.

~B~ Euge

O'Mard

cc: Dr. Michael J. Bell, Chief Financial Officer Keith Barker, Chief Operating Officer/Ekecutive Assistant Commissioner Connie Stokes, District "( Dale Dague, Purchasing Card Administrator/Accountant EO/CL