ByViola Davis

Unhappy Taxpayer and Voter.com

CARDHOLDER USERS' AGREEMENT
I acknowledge receipt of the Cardholder Users' Agreement and confirm that I have read
and understandtheir terms and conditions. I understand that DeKalb County is liable to
Bank of America and MasterCardI Visa for all DeKalb County oharges. I further
acknowledge and agree that I amJ ia~]eto DeKalb County for all unauthorized oharges.
I agreeto use this card for DeKalb County approved purchases only and agree not to
charge personal purchases; I understand that DeKalb County will audit the use of this
card and report any discrepancies. .
I further Wlderstand that improper use of this card may result in civil action, criminal
prosecution, andlor disciplinary action, up to and including termination of employment.
Should I fail to use this card properly, I authorize DeKalb County to deduct from my
salary an amount equal to the total of the discrepancy. I also agree to allow DeKalb
. County to collect any amounts owed by me if DeKalb County no longer employs me.
I understand that DeKalb County may terminate my right to use this card at any time for
any reason at its sole discretion. I agree to return the card to DeKalb County immediately
uponrequest or upon termination of employment. .
Cardholder:
Date: j}J ...0, ..~I > '!i
Print Name: I Shar~n Barnes Sutton
Location: Board of Commissioners .
Card#:
Approving Oflker:
Date:
--';"'-+--+--'---
Signature:
Print Name: Phone:
.'.
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I
CARDHOLDER USERS' AGREEMENT,
I abknowledge receipt of the Csrdholder Users' Agreement and confirm that I have l"ead
and understand their terms and conditions. I understand that peKalb County is liable to
Bank of Am~rica and MasterCardNisa for all DeKalb' County charges. I further
acknowledge and agree that I am liable to DeKalb County for ~t1unauthorized charges.
I agree to use this card for DeKalb County approved purchases only and agree not to.
charge personal purchases. I understand that DeKalb' County will audit the use of this
. card and report anydlscrepancies. " .
,
. I further understand that imprOper use of this card may result in civil action. criminal
. prosecution, and/or disciplinary action, up to and including termination of employment.
Should I fail to use tbis card properly, I authorize DeKalb County :1 0 deduct from my .
salary an amount equal to the total of the discrepancy. I also agree to allow DeKalb
County to collect any amounts owed byme ifDeKalb County no longer employs me.
1 understand that DeKalb County may terminate my right to use this card at any time for
any reason at its sole discretion. I agree to return the card to DeKalb County immediately
upon request or upon termination of employment.
Cardholder:
.Signaturec ~ I d~~
Print Name: . 5 V 1 0 V 7 2 1 1 1 3qrltes Su : t - f u t 1
. Location 1 6 0C . '
- -
D~te:
Approving OI Dcer:
Signature:l 4.~~
Print Name: Dale L. Dague
Date: 34th'
Phone: (404)371 -42,'io
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PURCHASI NG CARD FOR TRAVEL AGREEMENT FORM
The Director/Chief Procurement Officei' of the Department of Purchasing and Contracting shall
determine if paying travel expenses, meeting hosting /sponsoring, or other related expenses using
a Purchasing Card is-in the County's best interest. The Director has the discretion to determine
the best method to implement any changes or exceptions.
Should a travel card be issued t() a particular employee, or should travel expenses be allowed on a
particular-employee's existing Purchasing Card the following rules apply:
1 . The employee must submit receipts for all charges to his Iher department Purchase Card
Representative.
I
2. The Purchase Card Representative must maintain a file of all receipts.
- .
3. Failure to propedy maintain receipts can result in disciplinary action including restricting
purchase card travel privileges, cancellation of the Purchase Card, and termination of the
employee. -
4. An employee may not receive an advance through iExpense for expenses expected to be paid
using the Purchase Card
5. An employee may not receive a reimbursement through iExpense for expenses paid on the
Purchase Card.
6. An employee will not receive a per diem for meals when using their Purchase Card. The
County will only pay for expenses actually incurred
7. Expenses for meals are limited to the daily per diem 8S established by the County travel pOlicy.
As of this writing in J anuary 201 0 thedaUy per Diem is $36.00~$6.00 for breakfast, $1 0.00 for
lunch, and $20.00 for dinner.
8. The employee should only pay for their meals, unless employee is hosting Isponsoring a
meeting. - -
9. Alcohol is not allowed on the Purchase Card
1 0. Hotel charges for extra services such as long distance pay per view entertainment, spa
services, dry cleaning I laundlY services, etc are not allowed.
1 1 . The employee must reimburse the County for any charges determined by the County to he
inappropriate or face disciplinary action including termination.
1 2. I f an employee expects to exceed their monthly limit (S5.000.00) or-single transaction limit
($5.000.00) they should contact the Purchasing Card Administrator prior to their trip.
- -;; -- 3'~;-~ i?~~~~1i.~~~~l1ff ;\(:.,
L & :1114V _ 6 2 81 1 0\Ol
..... -

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I the undersigned have received read and agree to follow this policy.
. I
J. ~~JJI oo
Employee Signature
~Qrob ~Q,rn<5 ~u ~
P mtName
C & n t m / 6 5 i D n e r ; ~
Title \lJ in
~'i. &~
Signature - Department ofPurobasitl'g and
Contracting Representative
. Print Name - Department of Purchasing and
Contracting Representative
Title - Department of Purchasing and
Contracting Representative
,.
.
I
CARDHOLDER USERS! AGREEMENT
I anknowledge receipt of the Cardholder Users'. Agreement and confhm that I have read.
and understand their terms and conditions, I understand that DeKalb County is liable to
Bank of America and MasterCardI Visa for all DeKalb County charges. I further
acknowledge and agree that I am I ~ableto DeKalb County for all unauthorized charges.
I agree to use this card for DeKalb County approved purchases only and agree not to
charge personal purchases; I understand that DeK.albqounty will audit the use of this
card and report any discrepancies. ' . .
,
I further understand that improper use of this card may result in civil action, criminal.
prosecution, and/or disciplinary action, up to and including termination of-employment.
Should I fail to use this card properly, I authorize DeKalb County-to 'deduct from my
salary an amount equal to the total of the discrepancy. I also agree to allow DeKalh
County to collect any amounts owed by me ifDeKalb County no longer employs me.
( .
I understand that PeKalb County may terminate my right to use this card at any time for
any reason a~its sole discretion. I agree to retum the card to DeKalb County immediately
upon request or upon termination of employment.
I .
Cardholder.
Signature: ~ ilr
Print Name: .
Date:
Location
Approving Offieel':
Signature: 42-ct ,;2, ~
Print Name: -RateL. Dague
Date: _ ~...;...;.~.z;...........,--_
Phone: (404) 31 1 -,*2.q~
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pI J llCUMI NaS;4BPI !g~VEL AGREEMJ lNl' FOg
The Director oCtllo DeplI rttnont otPurohnsing and Contraoting mus1 t dctermbto if payins travel
oxpenses, meeting hosting Isponsoring. or other related cxpens08 using a Purchasing Card fs in
the County's bcsl intercBt. Tho Direotor J las the discretion to determine the bost method to .
implement any changes or .exClePtions. .
Should a travol card be issued to a partioular empJ oyee, or should travel expenses be anoWed on a
partioular employee's existing PurchasJ ng Cud tho following rules apply: .
1 . The employeo muahubmit receipts for,all ollarges tohis Ibet departmertt PUroMSC Card
Representativo. ' .
2. Tile Purob.aso Card Representative must maintain a file of aU receipts;
3. Failure to properly malnmin reeejpt& oan mult in disciplinary aotion inoludlng rcatl'ioting
'.purchasooard travel privJ leges, oanoellation of the PI ,ll'Chas6 Card, and termination of tho
employee.
4. An employee may not receive an udvanoo througb iBxpooSB tor expenses oxpected to be paid
u81 ng tl1 e Purehese Card .
S. An employee I "ay not receive a reimbul1 0ment through iBxpel1 lle for expenses paid on the
Purohaso Card .
.
< ;. An employee will not reee{ve a per diem for meals when using tlwir Purohase Card. The
County will only pay for eXp6n86S actually I nourred
7. BxpMscil for meals arc limited to the daily per diem liS established by tho County travel polioy.
As of this writing in February 201 0 the dailypor Diem is $ 36:00; $6.00 for breakfast, $1 0.00 for
J \\noh,and $20.00 for dlnner, .
8. The employee should only pay for their 1 1 1 Oats,Unl08S employee is hosting Isponsoring ft
. meeting.
9. Alcohol is not allowed on the PUl'Chase Card
1 0. Hotcl oharges tor extra semces such as long dlstanoe pay per view entertainment. spa
~rvlOOB.dry cleaning /laundry semc08, eto are not allowed.
I l, 'I 'M employee must reimburse tho County for any charges detennined by tho County to bo
inappropriate or faee di801 pUnary action inoludJ ng termhiatlon. .
1 2. I ran employee expects to oxoeed thoir monthly limit ($S,()OO.OO)or single tianeaotion limI t
($5.000.00) they 8~ould contaot tho Purohaslng card Admlnistfator prior to theirlrlp.
.................. _ ._ --'" , .'1
..
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I the wdcfaigned have recefved read and asree to follow this p~liQy.
_fhlA/' ' B o f < t L
Print Name
' ~JA4~'
' ritle
Title Dupamnont of Purchasing and
Co n t m o Un g RepreB l. ' ntative
..
DeKalb County Commissioners I nternal
Audit of P-CardTransactions for Period
October 2009 through February 2010
ByViola Davis
Unhappy Taxpayer and Voter.com
DeKalb County
1 300 Commerce Drive, Decatur, Georgia 30030
(404) 687-3735
Fax (404) 371 -2055
Department of Finance I nternal Audit and Licensing
DATE: April 2, 2010
TO: Kelvin Walton, Director of Purchasing and Contracting
FROM: Deputy Director of Finance, I nternal Audit & Licensing
SUBJ ECT:
RE:
P-Card Audit
Office of BOC-District 4
General I nformation
On April 1, 2010 I nternal Audit conducted a P-Card compliance audit of the Office of BOC-District 4.
I nternal 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 4complied with County P-Card
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) I ndividual 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
I n our opinion, the Office of BOC-District 4did not fully comply with County P-Card policies and
procedures.
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. I t 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 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.
~~~(;C~
Eu e O'Mard
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
2
Card Ho lder
Grig ley, Valerie S
Grigley. Valerie S
Grig ley. Valerie S
Grigley. Valerie S
Sut t o n , Sharo n Barn es
Sut t o n . Sharo n Barn es
Sut t o n , Sharo n Barn es
Sulton. Sharon Bames
Sut t o n , Sharo n Barn es
Sut t o n , Sharo n Barn es
Sut t o n , Sharo n Barn es
Sut t o n , Sharo n Barn es
Sut t o n , Sharo n Barn es
Sut t o n . Sharo n Barn es
Sut t o n , Sharo n Barn es
Sut t o n , Sharo n Barn es
Sut t o n , Sharo n Barn es
Sut t o n . Sharo n Barn es
Sut t o n . Sharo n Barn es
Tran sact io n
Dat e
1 21 31 /2009
1 /1 9/201 0
21 3/201 0
21 3/201 0
9/29/2009
1 0/3/2009
1 0/3/2009
1 0/1 51 2009
1 21 31 1 2009
21 41 201 0
2/5/201 0
21 5/201 0
21 81 201 0
21 1 0/201 0
21 1 01 201 0
21 1 01 201 0
21 1 0/201 0
2/1 0/201 0
2/1 0/201 0
BOARD OF COMMI SSI ONERS (District 4)
PCARD AUDI T
OCTOBER 2009 - FEBRUARY 201 0
Alt ern at ive GL Acco un t Repo rt
Po st in g
Dat e Ven do r
1 /4/201 0 OFFI CE DEPOT
1 1 20/201 0 GODADDY.COM
21 51 201 0 OFFI CE DEPOT
21 5/201 0 OFFI CE DEPOT
1 0/1 /2009 OFFI CE DEPOT
1 0/5/2009 PUBLI X
1 0/5/2009 DD/BR #302060
1 0/1 91 2009 CAFE LI LY
1 /41 201 0 WOLF CAMERA
21 51 201 0 NATI ONAL ASSOC COUNTI ES
21 81 201 0 ACCG
2/8/201 0 NATL ASSOC COUNTY I NFO OF
21 1 0/201 0 DELTA AI R
21 1 1 /201 0 KANGAROO EXP
21 1 21 201 0 HAMPTON I NNS
21 1 2/201 0 BENNETTS CALABASH SEA
2/1 2/201 0 QT
2/1 21 201 0 HAMPTON I NNS
2/1 5/201 0 HERTZ RENT-A-CAR
Am o un t
$520.58
521 .74
$69.29
$49.49
584.57
554.69
527.98
572.1 7
5921 .95
S490.00
521 5.00
575.00
51 89.40
$43.47
51 1 0.88
530.56
542.06
599.68
51 31 .1 5
GL Account Number
00204.531 1 01 .1 00.0000.0000
00204.531 1 01 .1 00.0000.0000
00204.531 1 01 .1 00.0000.0000
00204.531 1 01 .1 00.0000.0000
00204.531 1 01 .1 00.0000.0000
00204.531 1 01 .1 00.0000.0000
00204.531 1 01 .1 00.0000.0000
00204.531 1 01 .1 00.0000.0000
00204.531 1 01 .1 00.0000.0000
00204.531 1 01 .1 00.0000.0000
00204.531 1 01 .1 00.0000.0000
00204.531 1 01 .1 00.0000.0000
00204.531 1 01 .1 00.0000.0000
00204.531 1 01 .1 00.0000.0000
00204.531 1 01 .1 00.0000.0000
00204.531 1 01 .1 00.0000.0000
00204.531 1 01 .1 00.0000.0000
00204.531 1 01 .1 00.0000.0000
00204.531 1 01 .1 00.0000.0000
GL Acco un t Nam e
531101 OPERATING SUPPLIES
531101 OPERATING SUPPLIES
531101 OPERA,TING SUPPLIES
531101 OPERATING SUPPLIES
531101 OPERATING SUPPLIES
531101 OPERATING SUPPLIES
531101 OPERATING SUPPLIES
531101 OPERATING SUPPLIES
53il0l OPERATING SUPPLIES
531101 OPERATING SUPPLIES
531101 OPERATING SUPPLIES
531101 OPERATING SUPPLIES
531101 OPERATING SUPPLIES
531101 OPERATING SUPPLIES
531101 OPERATING SUPPLIES
531101 OPERATING SUPPLIES
531101 OPERATING SUPPLIES
531101 OPERATING SUPPLIES
531101 OPERATING SUPPLIES
Reco m m en ded GL Acco un t
523206 INTERNET SERVICES
531401 BOOKS & SUBSCRI PTI ONS
523701 TRAINING & CONFERENCE FEE
523701 TRAINING sCONFERENCE FEE
523701 TRAIN! NG & CONFERENCE FEE
Page 1 of 1
DeKalb County Commissioners I nternal
Audit of P-CardTransactions for Period
December 1,2010 through May 31, 2011
ByViola Davis
Unhappy Taxpayer and Voter.com
Internal Audit & Licensing
Cornelia Louis
Acting Deputy Director of Finance
Chief Executive Officer
W. Burrell Ellis, J r.
Board of Commissioners
District l
Elaine Boyer
DATE: October 1 2, 201 1
District 2
J cI TRadcr
TO: Kelvin Walton, Director of Purchasing &Contracting
District 3
Larry J ohnson
FROM: Acting Deputy Director of Finance, I nternal Audit &Licensing
District 4
Sharon Barnes Sutton
SUBJ ECT:
RE:
Purchasing Card (P-Card) Audit
Board of Commissioners (BOC) District 4
District :5
LccMay
District 6
Kathie Gannon
General I nformation
On October 6
di
, I nternal Audit (I A) conducted a P-Card compliance audit on the Office of BOC-District 4..
I nternal Audit reviewed P-Card transactions for the period December 1 ,201 0 through May 31 ,201 1 .
District ?
Stan WUU;on
Purpose and Scope
The purpose of this audit was to determine the Office of BOC- District 4complied with DeKalb County P-
Card policies and procedures.
We reviewed. cardholder transactions, signoff reports, purchase comments and invoices to determine that:
(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 appropriate for the department's business.
(4) I ndividual transactions did not exceed the amount specified by County P-Card policies and
procedures ($1 ,000 maximum per individual purchase).
(5) Total monthly transactions did not exceed amount specified by the County P-Card policies and
procedures ($2,000 maximum per month).
(6) Cardholders were not using the P-Card for non-business related goods and services.
(7) The transactions were approved. (Manager and/or Department Head)
Opinion
I n our opinion. the Office of BOe-District 4 did not comply with DeKaJ b County P-Card policies and
procedures.
Deficiencies
1 ) Out of 49transactions, 9receipt'>were available.
2) The Transaction Logs(Logs) were not completed or maintained.
Recommendations
1 ) All P-Card transactions should have supporting documentation. Adequate documentation ensures
that expenditures incurred are incompliance with the P-Card policy.
2) Per P-Card policy. we recommend that BOC-District 4complete and maintain Logs and reconcile
the Logs against the electronic statement monthly.
Boe - District 4
P-Card Audit
Page 2
Comments
We reviewed the corresponding general ledger accounts for each transaction. Severa) transactions were
charged to "operating supplies"; they were travel-related expenditures. These transactions are
misclassified. Future travel-related transactions can be charged to thefollowing general ledger account
objectcodes.
Object Codes Object Code Name
523502 Travel-Airfare
523504 Travel-Accommodations I Hotel
523506 Travel-Miscellaneous
Please feel free to contact me if you have any questions or concerns relating to this audit report.
Cornelia Louis
CUAW
cc: Richard Stogner. Chief Operating Officer IExecutiveAssistant
J oel Gottlieb, Chief Financial Officer
Commissioner Sharon Barnes-Sutton, District 4
Dale Dague, Purchasing Card Administrator
1 300Commerce Drive 1 4th Floor I Decatur, Georgia I P: 404-:371 -2639 F: 404-371 -2055
www.dekalbcounrygagov
DeKalb County Board of Commissioners
Larry J ohnson, MPH
Presiding Officer
Board of Commissioners
Commissioner Elaine Boyer, District I
Commissioner J eff Rader, District 2
Commissioner Larry L. J ohnson, District 3
Commissioner Sharon Barnes Sutton, District 4
Commissioner Lee May, District 5
Commissioner Kathie Gannon, District 6
Commissioner Stan Watson, District 7
MORRI S E. WI LLI AMS, I I I
Chief of Staff - DeKalb County Board of Commissioners
TO: Commissioner Larry J ohnson,Presiding Officer - District 3
I nterim G~Q-LeeMay
FROM: Morris E. Williams, I I I , BOC C~~~~~~~~'(/f:. . -
SUBJ ECT: 201 1 P-Card Audit
DATE: April 4, 201 4
I understand that questions have arisen about the 201 1 P-Card Audit in which the auditor opined
that I "did not fully comply". I have attached both the auditor's original and revised reports that
provide recommendations for correcting this deficiency.
Please contact me should there be any questions or concerns.
cc: Board of Commissioners, Members
ZacharyWHHams, Executive Assistant/COO
Edmond Richardson, I nterim CEO - Chief of Staff
Attachment
DeKalb County Board of Commissioners, The Manuel J . Maloof Center, 1 300Commerce Drive, Decatur, GA 30030
____ . __ ..._I __.L __ _
Sanders, Barbara H.
From:
Sent:
To:
Cc:
SUbject:
Attachments:
Walton, Alexis
Monday, J anuary 30,201210:00 AM
Sanders, Barbara H.
Louis, Cornelia
Exit Conference Revision on December 2, 2011
Exit Conference Agenda.pdf; Exit Conference - Revision.pdt
Ms. Sanders per our conversation this morning, here are the revisions to the following Purchase Card
(p-Card) Audit Reports: (see 2
nd
pdf attachment)
1 . Chief of Staff to the Board of Commissioners
2. Clerk of Chief Executive Officer and County Commission's Office
.Please note: I also attached the original exit conference agenda from our December 1 ,,201 1 meeting.
. . ':-
0-.
I f you have any additional questions, give me a call.
Alexis Wa~@n
DeKalb County Go~ent
I nternal Audit &licensing
1 300 CommerceDrive 4th. Floor
J jecaiUi, G~-30030 .....
office (404) 687-2706
fax (404) 371 -2055
anwalton@dekalkountyga.gov .
- The only place where SUCCESS comes before WORK is in a dictionary ~ .
, 0 Mark Twain
I nternal Audit & Licensing
Cornelia Louis
Acting Deputy Director of Finance
Chief Executive Officer
w. Burrell Ellis, J r.
Board of Commissioners
District 1
Elaine Boyer
District 2
J eff Rader
EXI T CONFERENCE
~i~~j!
District 3
Larry J ohnson
District 4
Sharon Barnes Sutton
DATE: December 2,201 1
SUBJ ECT:
RE:-
Purchase Card Comprehensive Audit Review
. Boardof-eommissioners-t--eentral-Staff rCounty-Cletk toCEO& BOC
District 5
Lee May
District 6
Kathie Gannon
AGENDA
District 7
Stan Watson
I . GENERAL I NFORMATI ON
AUDI T OBJ ECTI VE AND METHODOLOGY
We reviewed cardholder transactions, signoffreports, purchase comments and invoices to determine:
The P-Card Administrator maintained the transaction log on amonthly basis.
The cardholder attached applicable receipts to the monthly transaction log.
Transactions were appropriate for the department's business.
I ndividual transactions did not exceed the amount specified by County P-Card policies and
procedures ($1 ,000 maximum per individual purchase).
Total monthly transactions did not exceed amount specified by the County P-Card policies and
procedures ($2,000 maximum per month).
-Cardholders were not using the P-Card for non-business related goods and services.
The transactions were approved. (Manager and/or Department Head)
PURPOSEAND SCOPE
To determine whether DeKalb County personnel assigned to P-Cards were complying with DeKalb
County Purchasing Card Policy. This review included transactions for the period December 1 , 201 0
through May 31 , 201 1 .
I I . DEFI CI ENCY . RECOMMENDATI ON. & COMMENTS
~ Chief of Staff to the BOC - ~Y I ~~QDid not fully comply
Deficiency
Out of 57transactions, 30receipts were available.
Recommendations
All P-Card transactions should have supporting documentation. Adequate
documentation ensures that expenditures incurred are in compliance with the P-
Card policy.
6
P-Card Review BOC
Exit Conference
County Clerk of CEO & DOC ...;~~~ Did not fully comply
Deficiency
The Transaction logs (Logs) were not completed or maintained.
Recommendation
Per P-Card policy, Logs are to be completed and maintained monthly by the Cardholder
for all P-Card transactions; the Log provides an explanation for the purchase. Monthly -
reconcilement of the Log against the electronic statement--shewd-be-perfonned1 0ensUre
---that-autho~ purcnases are approved, unauthorized charges are corrected, and charges
are posted to the appropriate general ledger account. Upon completion, Logs a(e to be
. reviewed and approved by the Cardholder's Manager or Director to ascertain compliance
with the policy guidelines.
Comments
During our review we observed that several vendors included sales tax on twenty (20)
receipts. Total estimated sales tax paid was $285.00. I n ofder to take advantage of
DeKalb County tax-exempt status, cardholders should present their certificate of
exemption to the vendor.
We also observed the following P-Card transactions:
i, During our review, we observed eight (8) purchases of cake from A Piece of'Cake
Bakery totaling $499.74. Six of the eight transactions were made on County
Commission meeting days. Using theP-Card to purchase cake should be
discouraged; these types of transactions are uneconomical
1 1 . Also, 'for-the audit period, food purchases totaled $1 23.96. These purchases were
for an Administrative Executive Day luncheon The purchase of food for staff
recognition may be perceived as entertainment or non-business related expenses.
Purchasing and Contracting should establish P-Card program guidelines to clearly
defme inappropriate usage of the P-Card These guidelines should provide a list
of prohibited expenditures that cardholders should not purchase. This will ensure
proper utilization and program management for P-Card holders.
I I I . ADDI TI ONAL REMARKS FROM AUDI TEE
I V. MEETI NG I S ADJ OURNED
I nternal Audit & Licensing
Cornelia Louis
Acting Deputy Director of Finance
Chief Executive Officer
W, Burrell Ellis, J r.
Board of Commissioners
District 1
Elaine Boyer
District 2
J eff Rader
EXI T CONFERENCE
District 3
Larry J ohnson
District 4
Sharon Barnes Sutton
DATE: December 1 , 201 1
SUBJ ECT:
RE:
Purchase Card Comprehensive Audit Review
Board of Commissioners /Central Staff /County Clerk to CEO & BOC
District 5
Lee May
DistTI ct6
Kathie Gannon
AGENDA
District 7
Stan Watson
I . GENERAL I NFORMATI ON
AUDI T OBJ ECTI VE AND METHODOLOGY
We reviewed cardholder transactions, signoff reports, purchase comments and invoices to determine:
The PsCard Administrator maintained the transaction log on a monthly basis.
The cardholder attached applicable receipts to the monthly transaction log.
Transactions were appropriate for the department's business.
I ndividual transactions did not exceed the amount specified by County P-Card policies and
procedures ($1 ,000 maximum per individual purchase).
Total monthly transactions did not exceed amount specified by the County P-Card policies and
procedures ($2,000 maximum per month).
Cardholders were not using the P-Card for non-business related goods and services.
Thetransactions Weteapprovoo: (Manageraridlorbepartment Head)
PURPOSE AND SCOPE
To determine whether DeKalb County personnel assigned to P-Cards were complying with DeKalb
County Purchasing Card Policy. This review included transactions for the period December 1 , 201 0
through May 31 ,201 1 .
n. AUDI T OPI NI ON
1 ) BOC- District 1 - Did not comply
2) BOC - District 2- Complied
3) BOC - District 3- Complied
4) BOC - District 4- Did not comply
5) BOC - District 5 - Did not comply
6) BOC - District 6 - Complied
7) BOC - District 7- Complied
8) Chief of Staff to the BOC - Did not comply
9) County Clerk of CEO& BOC - Did not fully comply
P-Card Review BOC
Exit Conference
I D. DEFI CI ENCY . RECOMMENDATI ON. &COMMENTS
)- DOC- District 1 - Did not comply with P-Card policies & procedures.
Deficiencies
1 ) Out of 50transactions, 1 2receipts were available.
2) The Transaction Logs (Logs) were not approved by cardholders Manager or
Director.
3) During the audit period, 6 0 %of all transactions were for food related
purchases.
Recommendations
1) All P-Card transactions should have sUI 'I '0rting_~ocl!!l!.~ntation.._Ade~ru.at.e.
... -documentation ensures that expenditures incurred are in compliance with the
P-Card policy. J
2) To ensure management's review of compliance with the P-Card policy,
completed Logs are to be reviewed and approved by the Cardholder's
Manager or Director. Cardholders should not approve their Logs. Approvers
should be higher-level employees than the Cardholder employee; this allows
the approver to challenge transactions when the business purpose is not readily
apparent.
3) All P-Card transactions should be limited to business-related goods and
services, and efforts should be made to reduce the frequent use of the P-Card
at restaurants. This was also mentioned in our last P-Cardaudit report, dated
April 2, 201 0.
Comment
We reviewed the corresponding general ledger accounts for each transaction.
Several operating supply related expenditures were charged to "other
miscellaneous charges." These-transactions could-be misclassified: The
following general ledger account may be more appropriate for the transaction
type.
Obieet Ccde
531 1 01
~ DOC - District 2- Complied with P-Card Policy & Procedures
Comment
During our review we observed that the vendor included sales taxes on three
receipts. I n order to take advantage ofDeKalb County tax-exempt status,
cardholders should present their certificate of exemption to the vendor.
We also observed that $51 .31 was paid for flowers sent to a non-county employee
during their hospitalization. Also, $36.92 was paid for a cake donated to one of
DeKalb County Public Safety Divisions' holiday luncheon. Although, the P-Card
policy does not specifically address the purchase of such items, using the P-Card
to purchase cake and flowers should be discouraged. These types of transactions
can be perceived as non-business or personal items.
1 300 Commerce Drive 1 4th Floor I Decatur. Georgia I P: 40437}2639 F: 404-371 2055
www.dekalbcountyga.gov
P-Card Review BOC
Exit Conference
. " B OC- District 3 - Complied with P-Card Policy &Procedures
Comment
I n the last Office of BOC-District 3 P-Card Audit report, dated April 2, 201 0,
I nternal Audit noted several deficiencies. I nternal Audit commends the Office of
BOC-District 3 for their improvement in adhering to the P-Card policies and
guidelines .
. " B OC- District 4 - Did not comply with P-Card policies & procedures
Deficiencies
1 ) Out of 49transactions, 9receipts were available.
2) The Tratis-actiOnlogS(Logsrwerenof completed or maintained,
Recommendations
1 ) All P-Card transactions should have supporting documentation. Adequate
documentation ensures that expenditures incurred are in compliance with the P-Card
policy.
2) Per P-Card policy, we recommend that BOC-District 4 complete and maintain Logs
and reconcile the Logs against the electronic statement monthly.
Comment
We reviewed the corresponding general ledger accounts for each transaction. Several
transactions were charged to "operating supplies"; they were travel-related expenditures.
These transactions are misclassified. Future travel-related transactions can be charged to
the following general ledger account object codes.
Object Codes Object Code Name
523502
----- -
Travel::Airfare
523504 Travel-Accommodations IHotel
523506 Travel-Miscellaneous
. " B OC - District 5 - Did not comply
Deficiencies
1 ) Out of45 transactions, 4receipts were available.
2) Transaction Logs (Logs) were not completed or maintained.
Recommendation
1 ) All P-Card transactions should have supporting documentation. Adequate
documentation ensures that expenditures incurred are in compliance with the P-
Card policy.
2) Per P-Card policy, Logs are to be completed and maintained monthly by the
Cardholder for all P-Card transactions; the Log provides an explanation for the
purchase. Monthly reconcilement of the Log against the electronic statement
should be performed to ensure that authorized purchases are approved,
unauthorized charges are corrected, and charges are posted to the appropriate
general account. Upon completion, Logs are to be reviewed and approved by the
1 30 0 Commerce Drive 1 4th Floor, Decatur, Georgia I P: 404-371 -2639 F: 404-371 -2055
www.dekalbcountyga.gov
P-Card Review BOC
Exit Conference
Cardholder's Manager or Director to ascertaincompliancewith the policy
guidelines.
Comment - Paperless
The Auditee expressed their preference to curtail thevolumeof paper files and documents
in their office. I nternal Audit suggested that all documentsbe scanned and filedinto an
electronic folder by year and month. Electronic record storagereduces paper andprinter
inkI toner expenses, improves organization of records, improvesaccessibility of
files/records, and assist with compliance to the P-Cardpolicy guidelines.
~ .BOC- District 7- Complied with P-Card Policy &Procedures
Comment
During our review we observed a Verizon Wireless charge of$1 50.00 for service
on an unissued County wireless device. The County has a wireless contract with
Sprint for all County issued wireless phones. Office ofBOC-District 7staff
mentioned that the new employee received a County. issued phone but still
received County business-related calls on their non-County wireless device. Pre-
purchase authorization was obtained from the Purchasing & Contracting
Department for the charge.
;.
- Chief of Staff to the DOC - Did not comply
Deficiency
. 1 ) Out of 57 transactions, 30 receipts were available.
2) The Manger/Director is theCardholder, Therefore, the Manager/Director
.approved.their Transaction Logs (Logs).
Recommendations
1 ) All P-Card transactions should have supporting documentation. Adequate
documentation ensures that expenditures incurred are in compliance with the
P-Card policy.
2) To ensure management's review for compliance with the P-Card policy,
completed Logs are to be reviewed and approved by the Cardholder's
Manager or Director. Cardholders should not approve their Logs. Approvers
should be higher-level employees than the Cardholder employee; this allows
the approver to challenge transactions when the business purpose is not readily
apparent.
." County Clerk of CEO &BOC - Did not fully comply
Deficiency
The Transaction logs (Logs) were not completed or maintained.
1 300Commerce Drive 1 4th Floor I Decatur, Georgia I P: 404-371 2639 F: 404-371 2055
www.dekalbcountygagov
P-Card Review BOC
Exit Conference
Recommendation
Per P-Card policy, Logs are to be completed and maintained monthly by the Cardholder
for all P-Card transactions; the Log provides an explanation for the purchase. Monthly
reconcilement of the Log against the electronic statement should be performed to ensure
that authorized purchases are approved, unauthorized charges are corrected, and charges
are posted to the appropriate general ledger account. Upon completion, Logs are to be
reviewed and approved by the Cardholder's Manager or Director to ascertain compliance
with the policy guidelines.
Comments
During our review we observed that several vendors included sales tax on twenty (20)
receipts." TotaI -estimated"salestax paid was $285.00. I n oraettotakeaavantagtfof
DeKalb County tax-exempt status, cardholders should present their certificate of
exemption to the vendor.
We also observed the following P-Card transactions:
1 ) A television was purchased for $839.96 to replace office furniture sold to a
previous term County employee. Although office equipment/furniture is
acceptable when necessary for business-related purposes, staff should utilize
the "Countywide agreements for goods and services" when purchasing these
types of commodities. All purchases made for office equipment/furniture
except computers &printers must be procured through the County's
Purchasing & Contracting Department. Facilities Management informed us
that the Purchasing Director will notify aPurchasing Buyer to coordinate with
the office equipment/furniture vendor on behalf of the user department.
2) During our review, we observed eight (8) purchases of cake from A Piece of
Cake Bakery totaling $499.74. Five of the eight transactions were made on
County-Commission meeting days. UsingtheP-Card to purchase cake should
be discouraged; these types of transactions are uneconomical.
Also, for the audit period, food purchases totaled of$3,520.75. These
purchases were for the benefit of County employee(s) during regular BOC
staff meetings of the Clerk's Office and Central Staff members. The P-Card
policy does not provide an explanation of non-business related items. The
purchase of food for department staff meetings may be perceived as a
personal convenience for employees. Purchasing and Contracting should
establish P-Card program guidelines to clearly define inappropriate usage of
the P-Card. These guidelines should provide a list of prohibited expenditures
that cardholders should not purchase. This will ensure proper utilization and
program management for P-Card holders.
I V. ADDI TI ONAL REMARKS FROM AUDI TEE
v, MEETI NG I S ADJ OURNED
1 300Commerce Drive 1 4th Floor I Decatur, Georgia I P: 404-371 -2639 F: 404-371 -2055
www.dekalbcountyga.gov
Uet\alO County tsoarCl Of~thiCS
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Board of Ethics I WANT TO:
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Members
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Filing Complaints Or ReaueSt
fore4S;sory OoinionS
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proceduaj Rules
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. Meetings
Board of Ethics
Clerkof the Governing Authority
ClarkHamson Building
330 W. Ponce de Leon AlI Bnue
DecatUr. GA30030
Email Us
201 0 DeKalb County, Georgia
Conduct Prohibited by the DeKalb County
Code of Ethics
Thelaw which created the Board ofEthics, and as amended, specifically
setsout certain conduct which is prohibited by those members who are
subject tothe jurisdiction ofthe CodeofEthics. Thosemembers shall
not:
Giveareasonable basis for the impression that the member may
beimpr.operly influenced in the performance ofhisfherofficiaI
~ti~ ...
Directly or indirectly request, receive, or agree to receive any
thing ofvalue which may influence or beperceived to influence,
the member's official actions; .
Discloseor use confidential information acquired as a result ofthe
member's positionfor private gain;
Appear onbehalf ofhimself or another concerning any contract
or transaction which may bethe subject ofan official action of
DeKalbCounty;
Usehis/her position tosecure unwarranted priv ileges for himself
or others;
Render Serviceto any private business which is adverse to or
incompatible with the proper discharge ofhis/her official duties;
Acquire an interest in any contract or transaction at atime
when the member may have reason tobelieve that such an
interest will beaffectedby hisfher official actions or actions ofthe
governing authority;
Engagein any activity or transaction that isprohibited by alaw
that isapplicable tohimfher by virtue ofbeing a member ofthe
governing authority;
Enter into a contract with DeKalbCounty onbehalf ofhimself or
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has an interest. Thisprohibition applieswhile tha t person is a
member ofthe governing authority, and for twelve months
thereafter.
I
Quick Links:
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http://wt.w.d~bcountyga.g o\let l1 ics/condu ct . ht n1
1 1 1
3'31/Z014 pcard prosecution
~om" " " " , , " " "
To:. ' J
Subject: pcard prosecution
Date: Mon. Mar 31, 201411 :31 pm
>
& L 7 2 )
FWlW, I have no idea where exactly the Lewis/Pope case is in the court docket but I found an article about a
similar case online: People do get convicted for misusing agovernment credit card.
Tuesday, September 8,2 0 0 9
Former Perimeter College Student Life Director Pleads Guilty I n Pi-Card Case
Patrice Wright, aformer StudentLife Director at the Clarkston campus of Perimeter College, pled guilty
this morning inDeKalb Superior Court over her misuse of her state-issued purchasing card (Pi-card). Wright
entered a guilty plea to ten counts of theft by taking, and she was sentenced by Judge Robert Castellani to
ten years intensive probation and 1 60 hours of community service, I n addition, restitution in the amount of
. .
$3,463 was ordered to be repaid to the state.
Part of Wright's duties at Perimeter required her tomake certain work-related purchases, including the
purchase of gift cards for use by the school. On January 2 2 ,2 0 0 7 , Wright used her P-card to purchase four
mall gift certificates with aface value of $5 0 0 each which she used to make payments on her car loan. On
February 7, 2 0 0 7 , Wright purchased several gift cards with aface value of $340 , one of which she
appropriatedfor her oW,n use to reserve a hotel room in Hawaii. I n addition, the state investigation
discovered that Wright had used her Prcard to make personal purchases while on a trip to Disney in
September 2 0 0 6 and while on a trip to Las V egas in over the New Years holiday in 2 0 0 6-2 0 0 7 . The total
amount of Wright's thefts totaled $3,463. 2 5 .
The case was prosecuted by Assistant Attorney General Laura Pfister, and the case was investigatedjointly
by the State Audit Department and the Georgia Bureau of I nvestigation.
http'.
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1 /1
DEPARTMENT
OF
PURCHASI NG &CONTRACTI NG
OFFI CE
OF
DI RECTOR
DeKalb County Government
Room 202 Maloof Center, 1 300 Commerce Drive, Decatur, Georgia 30030
April 11,2014
Via Email: unhappytaxpayers@ gmail.com
Ms. Viola Davis
Community Missionary
DeKalb County, GA
Re: Open Records Act Request: P-Card
Dear Ms. Davis:
Thank you for allowing us additional time to gather the documents for your request, received on April 7
th
, 2014. Your
query was for "documents that verify that DeKalb County Commissioners, who have held Commission Seats during
the period 2009 through 2014, have been notified of the misuse, if any, of the DeKalb County Government issued P-
Cards; have been counseled on misuse, and have signed acknowledgement statements regarding same".
There are 27 pages of documentation to support this request. As provided in O.C.G.A 50-18-71. you requested
copies; therefore, the estimated charge is $2.70. This charge reflects a cost for the copies at 10 cents per page for
approximately 27. Payment is due by check or money order within 1 0 business days after you have received the
requested documents.
The County and its officials and departments do not produce documents or records that are protected by the attorney-client
privilege or the attorney work product doctrine under Georgia or federal law or that are otherwise exempt from production
under the Georgia Open Records Act. The County expressly reserves and does not waive any statutory exemptions from .
disclosure provided by O.C,GA 50-18-71, et seq. and other applicable laws.
Sincerely,
~4iWJ--
.t,.",..Kelvin L. Walton, CPPB
{). Director and Chief Procurement Officer
Purchasing and Contracting
KLW~W:imh
Attachment: I nvoice for photocopies