DeKalb County P-Card Audit: Commissioner Larry Johnson

8/10/2019 DeKalb County P-Card Audit: Commissioner Larry Johnson

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OeKalb County Board ofCommissioners Purchase Card Audit

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DEKALB COUNTY BOARD OF COMMISSIONERS

COMMISSIONER DISTRICT NO . 3

REPORT ON AGREED -UPON PROCEDURES

FOR THE PERIODS APRIL 2004 TO APRIL 2014


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oeKal1 County Board of Commiss ioners Pu rchase Card Review District 3

O.H. ~LUNKETT & C O D ~Pee.11 11 1 1 1 111 1 IIII IIIIIIII IIII IIIIACCOUNTANis & CONSULTANTS 180 0 PE ACHTF lEE RD . NW' SUITE 333 ' ATLANTA GEORG IA 30309' VOICE (404) 351 -6770 ' FAX (404) 351-6845

1050 1 7TH ST., N.W SU ITE 600' W AS HINGTON, DC 20036 ' VOICE (202 ) 496-53 07' FAX (202 ) 466-2400

\ EMAIL plunke1 t@oh pcpa .comW EB.WWWO HPCPA .COM

DeKal~ Count y Georgia Board of Commi ssionersComm issioner District N o.3DeKalb County, Georgia

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INDEPENDENT ACCOU NTA NTS' REPORT O N AGREED-UPON PROCEDURES

We have perf ormed th e procedures engagement as listed in the Tabl e of Contents , which wereagreed to b y the DeKalb Count y Board of Commi ssioners ( the BOC ) , solely to assist withmonitoring proper application of certain policies an d procedure s rela ting to analyzing theexpenditures of each member of the BOC and their staff for the years commencing April 2004thrOUgh tAPri12014 .

These s rvice s are delivered by applying a set of agreed-upon queri es to record s contained inyour system dat abase via computer-assisted d ata-minin g technolog ies. The obje ctive of theseprocedu res was t o identif y within the database an y anomalie s or other matters that would requirefurther Investigation . Such anomalie s could be an indi cation of an error, either intentional orunintent ~onal, a need to refine your internal control framework or a need to impro ve operationalefficienres.

The Coun ty's management is resp onsible f or the content s of the database and all relatedaccounting records . This procedures engag ement was conducted in accordan ce with attestationstandards establi shed b y the American Institute o f Certified Publi c Accountant s. The sufficienc yof these pr ocedures i s solely the re sponsibilit y of the specified par ty to thi s report. Consequently,we make no representation regarding 'the sufficiency of the procedures as listed i n the Table ofContent s either f or the purpose for which thi s report has been reque sted or for an y other purpose.

We were not enga ged to, and did not conduct an audit , the objecti ve of which would be the .expression of an opinion . Had we performed additional procedures, other matters might have 'come t o our attention th at would ha ve been reported to you.

This report i s intended solely for the information and use o f the BOC and its management andshould not be used b y anyone other than those specified partie s.

Atlanta , GeorgiaOctober 3, 2014

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D ?~aIJCou nty Boar d of Comm issione rs Purchase Card R eview Dis trict 3 - ... _..

REPOR T ON AG REED-UPON PROCEDURES

COMMISSIONER DISTRICT 3D E K A L BCOUNTY GEORGIA BOARD OF COMMISSIONERS

FOR THJB:PERIOD APRIL 2004 to APRIL 201 4

Table of Contents

PA GE NO.

A Executive Summary :4-5

B. Ag reed-Upon Procedures Defined 6

C. Gene ral Informa tion 6

DeKalb County Policies 6-7@ Purchase Ca rd Policy(\l Tra vel Policye Mobi le PolicyG Retentio n Policy

E. Sum mary of Procedures Perfor med 7-8 furchase C ard Ex pense Review .e Non Purcha se Ca rd Expense Review

F. Summary of Findings P urchase Car d Transaction s ; 9-11G l Generale Specific

G. Purchase Card Re view - Indi vidual s 12-13

H. Summa ry of Ke y Transact ions Exce ptions 14

I . Non Purchase Card Transact ions 15-17o General

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DeKal ~ c luntv Boa rd o f Commissioners Purchase Card R eview District 3

Exec u tive Su mmary - D istri c t 3

We per 4rmed tho se procedures stipulat ed in the De Kalb County 's Georgia Professi onal Ser viceInvitation to Bid, (ITB No. 14-100413) as mand ated by the Board of Commissioners' resolution da tedApril 22,12014. The objective o f these procedures we re to rev iew DeKalb's County Procurement Card (P-Card) expenditures to consider (a) whether purcha ses were for appr opriate material g oods used by aCommisslioner i n the normal functioning of a Commis sion office; (b) whether th ere is evidence of a valid

work pro1ductwhen a s ervice is purchased; and (c) what evidenc e exists that meals and travel expenseswere for C ounty bu siness. The scope of this re view was to cover the p eriods commencing April 2004through April 2014. The sufficiency of the procedur es performed is solely the resp onsibility of th oseparties sJecified in this report.

P-Cards offer a quick and efficient mean s of makin g busin ess purchase s. According t o a NationalAssociation of Purchasing Card P rofessionals (NA PCP) evaluation, typical savings result ing from P- Cardusage are $63 per transaction.' Eff iciencie s include the cost of vendor maintenance, purchase o rders ,wages of employees that process payments, and re source s for check disbursement s. Incons istentcomplia 1ce with P- Card policies provides a less than d esirable internal control environment and redu ceslevel oftrnsparenc y for County re source s utilization .

During our engagemen t, we reviewed internal audit rep orts issued by the Internal Audit&

Licensing~ivision-Ion all of the .Distri ct and ~entral offices cov~ring transacti~ns from 2009 to 2011. DeficienciesCIted III 11ese reports included : (a) Improper or nonexistent transa ction logs; (b) charges unsupported byreceipts


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DeKalbc lntv Boa rd o f Commissioners Pu rchaseCardRev iew Dist rict 3

Individuaj card expenditure s ranged from' $13,181 f or M. Britton to $65,576 for Commissioner L.Johnson. The conce ntration of purchase card e xpense s was categorized as Other M iscellaneous Charg es; atotal of $75,201, or 96% were cla ssified a s such . The Other Mi scellane ous Charges were observed t oinclude b pt was not lim ited to the following: travel e xpenses; pri nting and supplie s, support forcommunit y events , contribution s to support Count y organi zations and constituent groups , food formeeting s, Igovernment professional as sociati ons, parking , and te chnology suppl ies. Spe cifically, travelrelated co lsts included in the a ccount t otaled approximately $20 ,478. This one accoun t classification

approach IS not the pr oper method of re cording the incurred expenses . The established ac counts can andshould be sed to facilitate pr oper rec ord ke eping.

As a whol e, we note Di strict 3 's general compliance with e stabli shed County policies and p rocedures.

Policies and pr ocedure s prov ide a valuable mana gement control on P-Card operation s. Mandat oryprocedure s help pr ovide an essential framework for integrati ng financial and operational best practi ces.Complian ce by all levels of County staff, including the Commissioner s is recommended to ensurefinancial tran sparenc y and objecti ve steward ship of County re sources .

To mitig ~te non- compliance and exp osure to fraud , waste an d abuse , mandat ory train ing on P-CardPolicie s ard Pro cedures should be implemented for all authorized users. A periodic rea ssessment ofthese

policies and procedures should be vie wed as a means by which internal control s are enhan ced on the use,authoriza~on, and documentation and appro val process . Further , there should be a r eview of the P-Cardsystem in fegration with the County's organi zational structur e. The current pol icy is vague on whichmanagement position is ac countable and appropriate to r eview and approve Comm issioner leveltransactiohs. .

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DeKalb co lntv Board of Commissioners Purchase Card Review District 3

Agreed-Upon Procedures Defined .

An agreed ~Uponprocedure s engagement differs from a financial statement audit. A financial statementaudit is a ' )snapsh ot o f the financial picture of an organization at a point in time . In an audit , the auditorobtains rea sonable a ssurance whether the financial statements are free of material misstatement , examinesevidence Jupporting the financial statement s, and assesses both accounting principles used and overallfinancial statement presentation. The auditor then renders an opinion on whether the financial statementsare pre sented fairl y in conformity with generally ac cepted a ccountin g principles .

This engagement, an agreed-upon procedures engagement, i s define d as one in which we pe rform specificprocedure s and report findings . We did not perform an audit or provide an opinion relating to the subjectmatter or assertion about the subject matter. Rather , we performed only those procedures that have beenagreed upon with management and report findings. These pro cedures often are at a more detailed levelthan i s customary in a financial statement audit.

General Information

On April 2 2, 2014, the BO C passed a re solution by the governin g authorit y of DeKalb County, Georgiadirecting the Executive Assistant to obtain the services of a Certified Internal Auditor 'or a CertifiedGovernmdnt Audit profes sional t o: ..

1. Riview the e xpenditure s for the past ten years (2004 throug h 2014) by each member of the Boardof Commissioner s, his/her respective staff and office , and the central office of the Board ofCommi ssioners.

2. The auditor shall review expenditure s to consider (a ) whether purcha ses were for appropriatematerial goods by a Commissioner in the n ormal functioning of a C ommissioner office; (b)whether there is evidence of a valid work product when a ser vice is purchased; and (c) whateJidence e xists that meals and travel e xpenses were for C ounty business.

The review was conducted in a ccordance with the following DeKalb County poli cies in effect during theprocedural scope period, 2004 to 2014: Purchasing Card Policy, March 2004 ; Mobile Policy ; TravelPolicy; and the Retention Poli cy as required b y the Georgia Re cords Act (O.C.G.A 50-18 -90 et seq.),whose revised schedules were filed with the Division of Archives and History, Office of Secretary of

State as of July 30, 20a O.

Purchase Card Policy

The 2004 Purchase Card Policy states that DeKalb County ha s established a Purchasing Card (P-Card)program that all ows desi gnated emplo yees the ability to purchase sele cted, busine ss-related goods andservices whose value lis less than $1,000 . This program is intended to be an alternative method for thepurchase of small dollar , miscellaneous expense materials and services . These policies and proceduresapply to the use of the Bank of America Visa Purchasing Card /P-Card.

DeKalb County is exempt from paying State of Georgia sales tax. This infers that DeKalb County staffmay need to pro vide wr itten documentation t o vendors and service provi .ders for recognition of theexempt statu s 01 1 procured ser vices and purchases .

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DeKalb cluntv Board of Comm issione rs Purchase Card Review District 3

The 2004 Purchasing Card p olicy has been updated and was replaced in April 2014. For the purposes of. our reVier' we f ollowed the guidelines of the Marc h 2004 policy which was in effect for the entire scope

period.

Travel P olicy

The DeKllb County Travel Policy, revised April 2006, sets out the guidelines for appr oval for trav el andtraining erpenses incurred while conducting authori zed County business .

Mobil e ~olicy

The DeK ialb C ounty Wir eless Policy, March 2009, sets out the guidelin es for employees who require awireless de vice for performing e ssential job functions. Emplo yees may be is sued a Blac kberry , PDA orwireless card with month ly service paid by the department . Wireless devices and plan s are to be used forofficial Oounty business o nly.

Records -ketenti on Policy

The De~lb County Records Retention Policy is filed with the Di vision of Archives and Histor y, Officeof secrelary of Stat e as of July 30, 2010. The polic y and subs equent re vised schedules stipulate themandato y minimum retention p eriod for accounting records in cluding: Accounts Payable Files; Invoices;

Journal ,ntries; Journals and Re gisters; Travel - Regi stration Fee Pa yments; and Trave l Authorizat ionand Reil ~ bursement R ecords. All stated d ocumen ts have a ret ention classifica tion of Temp orary - Short

ITerm 'lhe stat ed accounting records have a 5-year minim um retention stipu lation; the travel relateddocumen ati on has a 4-year minimum retenti on stipulation .

This procedural r eview factored the County's 5-year minimum r ecord retention policy inclusive of thelimited availab ility or any records prior to 2009. As a r esult , the tran saction logs and receipts prior t o2009 were limited during our re view.

Procedures

P- Card E xpense Review

The P-Card review consisted of Board of Commissioners for Districts 1 through 7 (past and current), theirstaff, and the B oard of Commis sioner 's Cen tral Office per sonnel who maintained a P -Card for an y periodbetween April 2004 and April 2014. For each indi vidual ident ified, a history of all P-C ard transacti onswas obtained and revi ewed again st establi shed policies an d proc edures . We r eviewed cardholdertransaction s, cardholder statements, invoices , receipts and transaction Jogs to determine the following:

l) The P- Card Administra tor maintained the tran saction Jog on a monthl y basis.2) The cardholder attached applicable re ceipts to the monthly tran saction log.3) Transactions were for County business related goods and services and /or appropriate for

department spend .4) Individual transactions and month ly total transactions did not e xceed guideline s established b y P-

Card p olicy.5) Tran sactions were approved in accordan ce with establi shed p olicy.

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IDeKalb County Board of Commissioners Purchase Card Review District 3

Non P -Ca rd Expense Review

We re ie wed both vendor payment activity for accounts where the per centage of P-Card expenditures inrelation to the accounts payable tran sactions was rela tively small as shown in Fig . 2, Pi-CardExpen ~itures as Percentage oj Annual Account Total This review was targeted on the foll owingaccoUl lts:

G Other Profe ssional Ser vicese Other Miscellaneous Charge se Travel-AirfareG Trav el-Accommodations/Hotel and, Trainin g and Conference Fees

We identified sele ct vendor s with high pa yment a ctivity and re viewed supporting d ocumentation to assessif expenditur es were for County business and to the extent possible, actual serv ice or product wasreceived by the County.

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DeKalb County Board of Commissioners Purchase Caru Review Distru.,

ReviewResults for District 3

Grand Total

P,Caitl Tcital .

$s$$s$$$

1,1 93 :15 '

13 .8 3

64 .00

2~ 1 .57. 51

75 ,20 H 4 -

98 .12

.29:05

2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014

P-Card P-Card P -Card . P.C aro ~ard .. ,p,-Caitl .:. PCard P-Card . P-Card peC.rd P-C.rd...S $- - $ - $.

. ' - $ s , , ...:~ .. : .;=~ $ - $ .. $ $ $. - -$ s $ $ '. s S :. s 1,193 .15 $ $ $ $- .-- - -s s . - $ $ $ '$ $ 1 3.83 $ '. $ - $ - $$ - s $ s $ $ - - , . $ 64 .00 .s .:,', $ - $ $$ $ - : s $ $ $ , , .- $ 515 .00 $ -, 1,64 2 51 $ - s $$ - - $ - - $ 98 4.0 8 $ 4,9 14.7 6. $ 3,6 44.45 $. . , 3; 054.24 $ 4,85 9.47 s , .6 ,334 .27 ; s 17, 2 94. 71 $.19 ,251 .8 7 $ 14 ,863.29s $ c $ :'$.: $ '$ ' , ' ....... $ 48.12 $ '5000 $ - $ . S.-$ $ $ .$ ... ' :.~:: .$ '$:

.$ 29 .0 5 s ,-, $ s $. ,: - .. - -

$ - s s 984 .08 $ 4;914 .7 '6 $ 3, 644.45 $ 3 ;054 :24 $ 6,722 .62 s .8;02 6. 78 $ 17 ,294 .71 $ 19,251 .87 $ 14 ,863 .29

District 3 2004 2014~p~n .se AccountOther Prof e ss iona l Services

Tr av e.~ .:O o~ ~I? .n :~d a.tio~s /o t~lTrave l - Per Di e m

Tra vel - M isce ll an eous

Train ng ~n9 Conference ..Fee - ~xter~alOther Mis c ellaneou s Charges

Operatin g S uppliesBeroK sand Subscrip tions

$

Fig . 1 Total Pi-Card Sp e ndfor District 3 A pril 2004 - April 2 014

Key Observations

III As shown in Figure 1 above , P-Card usage did not b egin within Distr ict 3 until July 2006 . The hi gher conc entration ofP-Card e xpenditureprimaril y occurs within the Othe r Miscellan eous Charges ac count.

III Other Miscellane ous Charges wa s observ ed to in clude but was not limited to the following : travel expenses, printing and supplie s, supportfor community events, contributions to supp ort Coun ty organ izations and con stituent group s, food for me etings, government pr ofession alassoci ations, parking, and technology supplie s.

Durin g our review , we noted 509 transacti ons totaling appr oximatel y $78,756 during the April 2004 through April 2014 scope periodBased on the documentat ion pr ovided, 97% o f transactions were supported b y receipts for Commissioner Larry John son. Thetransactions f or which no receipts were ob served for Commis sioner J ohnson, totaled $1,175. Each transa ction was identified a s havingCounty busine ss purpose and in cluded parking and minor meal expen ses.

During our review, we noted 138 transactions totaling $13 ,181 between May 2006 and M ay 2010 for which there were no transaction logor rece ipts for P -Card h older Margaret Br itton. These e xpenses were for travel, meetings , suppli es, printing , community events , caterin ggovernment publicatio ns and other costs. Ms. Britton was a fanner District 3 emplo yee, transitioned fr om Count y emplo yment and walater rehired . After the employment transition fr om the County the se transaction logs and expen se receipt s were mistakenly not reta inedAlthough all activities appear County related , without the accompanying receipts reasonable assurance cannot be determined .

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D istric t 3

.E )( p ~nse Ac co un tOthe r Prof essional Services

Travel Accom odations/ Hotel

'travel , Per Diem

T rav e l - M isce llane ous

Tr~i~ . ir:~ nd Con fere n c e pee . ~~ternal.O t,he r M isc7 1 1 ~ n 7 o u s Cha rge s

O perat in g Su p pl ie s

8o ? ~~~~ S u b sc ript ion ~ ._ _

G rand Tot a l

District 3

Expense ~cc~u.nt

.Othe r P ro f e ssi onal Se rvi ces

T ~ ~ve l ~ .~ co mc :'~~ti o n~ H o~~ }

Tr a ve I - Per Diem.-.. .. . . -T rav .e~ - Mi.:c~II~r:'::9 :,~,T.~ai~ n.~,a .~.~.~on~.e.r~n.c7 FeE7 Ex ter 'na l


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De/(alb c buntv Boa rd of Commissioners Purchase Ca rd Review District 3

We revie ed a sample of these expenditures to note documentation support and proof of C ounty businessrelated p frpose . We n ote that all additional expenditures re viewed were identif ied as County businessrelated and adequ ately supported with documentation

M.Britto l . .Total .%of

. . .- '. Spend

Other M iSfellaneous Cha rges $ 13,103.80 99 %Operating ~upplies $ 48.12 1%

Books and Subscriptions $ 29.05 0%

Total-' . '$ 13,180;97

Genera l Obse rvation s

Employee M. Britton's P-Card activity represented 17% of the overall District e xpenditures while alsoaccountin g for 29 % of the tr ansactions. The concentration of her P- Card expenditures in OtherMisceJlane ous Charge s were for office suppli es, Co mmissioner m eetings, co mmunity eve nts & awards,catering, pr inting and min or other a ctivity.

IExtend ed Review Details

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Ms. Britton's P-Card tran sactions occurred fr om Jul y 2006 - May 2010. The relevant tran saction supportreceipts kere r etained during her former tenure and County empl oyment. She retired from C ountye~11P10Yl +ntafter June 2?10. After her retirem~nt , her P-~ard tran sact~on suppor t was mistakenl ydlscarde 9 and wa s not available for the project review . Ms. Britton was rehired subseque ntly by DeKalb .County and is curren tly a County empl oyee. Ms. Britt on's rol e supporting Commissioner Johns ontransitioned to a different job scope. Ms. Britt on was very supportive and re sponsive to the proj ect reviewdespite the un available documentation.

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DeKalb fu n vBoard of Commissioners Pu rchase Card Review

District 13 Sum m ary of Ke y Transaction Exc eptions

District 3

Date Vendo r Amount Comments

l. 10-3 1-2013 The Porter Sanfo rd $2,500 .00 This transaction was charge d to CommissionerPerforming Arts Johnson's card to support communityCenter programs. This tran saction was included on the

monthly transaction log and supportingdocuments were reviewed. This transactioncombined with other monthl y activit yexceeded the $5,000 recommended m onthlylimit.

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DeKalb Cou nty Board of Commissioners Purchase Card Rev iew District 3

Non P- Card Expense Review

During the scop e period of 2004 - 2014, we reviewed invoice s from lar ger volume District 3 vendo r

activity to ascertain the n ature of expenses or services provided . All paid vendor invoices reviewed were

identififd with County business related expenses or se rvices. The vendors provided a va riety of ser vicesincludj~g the following: graphic design, publi c relations consulting, travel services for County staff ,

other consulting services, printing , cater ing for governm ent meetings, technology e quipm ent supplier s,

office JIUPPlies, and other services. No unu sual activity was noted for the vendor invoice activit yreview d .

For the purp ose of this report, a vendor is classified as a pers on or business receiving payment fromDeKal b County through the Accounts Payable process . Employees (i .e. Com missioner Larr y Johnson)

submitt 1ng reimbur sement reque sts through the County's Oracle IExpense System for expens es incurredwhile clnducti ng Co unty business are shown as vendors. .

of .:.:.':'

' . . . Invoice' ;: $ $Tot ;ll : ,:; ,., .: . ~ . . ~ '. .Dlstrict .S .(April 2004 ~ Apri)201 4) . s , . ' '.Invoic\ l~::/ j~ Yoi~~ D.t 'Jl'~ge .

- Top Vendors by DollarsJE TTIE GurNY AR D' IS I s 11 0,260.00 June 2005 thru August 2008BAN K OF 4MERICA N A 541 S 77,096.41 Decem ber 2 004 thru April 2014

BEST PRINt IN C 18 $ 33,105.99 Ju ly 2004 thr u Novem ber2012DO UGLA S rRAIG* 33 $ 24,800.00 June 2 004 thru December 20 04

DERlCOD DABN EY ' 45 $ 23,595.00 Au gust 200 9 t hr u O ct ober 201 0

BLHCON S \ LY ING 11 s 21,500.00 March 2009 th ru January 2010ALO NIA JC,NES * 17 s ]7,000.00 March 2013 th ru April 20 14JOSEPHL LITTLE' 26 s 14,000.00 April 2008 thru Septe mber2008LAR RY LJOHNS OW* 49 s 10,24 253 July 2 00 4th ru J\I Iy 2009BGB&B 3 s )0,000.00 Ju ne 20)0 thru March 2014FO WLER:S FOOD CON S U LTAN T AN D CATERIN G 21 $ 9,914.27 October 2004 thru Septem ber 2013

DECATUR TR A VELAG ENCY 20 $ 8,901.50 Octob er 2 004thru May 2009

VENNIEDA V IDS ON* 16 $ 7,852.00 Ju ne 2 004 th ru October 2004

DELL MARK EfING LP 17 $ 7,262.64 Dec ember 2006 thru JllIy 20 12

OFFICEDEPOT INC J2I s 7,167.71 Fe bruary 2004 th ru Ju ly 2 013MAR GARE T B RIT TON 49 $ 4,681.12 October 2004 thru April 2014

M ID A TLAN TlC SALES IN CDBA OFFICE F U R NI TURE EXPO 2 $ 4,09 7.00 February 2005 thru M arch 2005N AC O C O NF ER ENCE REGISTRATION CENTER 9 $ 4,060.00 December 2004 thru April 2009

Total 1,14 9 s 39 5,536.1 7

*Note: We identi fied per sons who w orked for the Di stricts on a temporar y or consistent basis without the

classification of full tim e DeKalb C ounty emplo yee, These individuals were identifi ed as ha ving a 1099filing with DeKaJb Count y and ar e considered pr ofessional service providers. Where available , wereviewed a sample of the ir invoices and n oted the de scripti on of professional services to include : IT

services , professional writing and public relation s consulting , website design an d maintenance , and

communit y organization illd strategy.

**Note: We iden tified ~ull time emplo yees who incurred County business related e xpenses which were

submitted thr ough the County's Oracle IExpense S ystem f or reimbur sement. Di strict personnel can

submit item s for reimb Jrsement dir ectly for approval thr ough the Accounts Payable system . These

expense s are not Purch Jse Card initiated transactions , but instead out of pocket expenses which are

submitted with supporting documentation , and reviewed by the Accounts Payable Department usingsimilar stringent guidel in bs to ensure they are valid prior t o approv al and reimbursement .

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__. DeKalb c luntv Board of Comm issione rs purchase Card Rev iew District 3

Commen s for E ach Ven dor

Je ttie G uin yard

e ~raphic design and othe r services were provided by Jet tie Guin yard from Ju ne 2005 - August2p08. To tal vendor payment activity was $1 10,260. The vendor invoice activity reflected a ran gef~om $600 - $1,800 dur ing the 3 year pay ment period. We reviewed an August 2008 in voice for$1,200 graphic design services.

Bank of Americ a NA

s Almount i s for total payments to Bank of America for Purchase Card expenditur es durin g thes ope peri od.

Best P rint Inc.

e P~inting services were provided b y Best Print In c. from July 2007 - November 2 012. Totalvhndor payment ac tivity was $33 ,106. The vendor invo ice ac tivity re flected a range from $25 -$4,750 al igned t o the pr inting volume and project scope.

BL1Co nsultin g . .e onsulting s ervices w ere provided b y BLH Consulting from Ma rch 2009 - November 200 9.

eta] vendor pa yment act ivity was $21 ,500. The vend or invoice activity ref lected a range from$[,500 - $2,000 i nvoice pay ments aligned to the con sulting servi ce work scope.

~G4 in; ra tive and Informationtechno logyservice s were provided by BG&B fromJun e 2010-~arch 2014. Total vend or invoice pay ment activity was $10,000. The vendor invoic e activityreflected a range fro m $3,000 - $4,000 fo r several invoices . We reviewed a Marc h 2014 i nvoicefor $3 ,000 for Admin and IT services prov ided.

Fow ler s Food Co nsultant and Ca ter inge Cater ing services w ere provided by Fowlers Food Co nsultant and Catering f rom Oc tober 2004 -

Septembe r 2013. Total invoice payment activity was $9,914. The vendor invoice activityreflected a range from $200 - $996 based up on the group, event and attendees to p rovide cater ingservices for.

Deca tur Travel A gency .

e Travel arran~em'l'nts for County staff were pr ovided by Decatur Travel Agenc y from October2004 - April 200: . Total invoice payment activity was $ 8,901. The tr avel vendor invoice activityreflected a range rom $199 - $996 for travel arrangeme nts and accommodations.

Dell Mark etin g LP I8 Computer eqUip ~ent was procured with Dell Mark eting from De cembe r 2006 - J uly 2012 . Total

vendor invo ice 9ayment activity was $7,262 . The ven dor invoice activi ty ranged from $61 -$971. We re viewed a July 2012 invoice for pc equipment purchased and installed fo r Countystaff.

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DeKalb County Board of Commissioners Purchase Card Review District 3

Office Depot Inc.

e Office supplies were purchased with Office Depot from December 2004 - April 2014. Totalvendor invoice payment activity was $7,168 . The supply invoice activity ranged from $9 - $427 .Supply e xpenses are customary for C ounty operati ons.

Mid Atlantic Sales Inc . DBA Office Furniture Expo

e Office supplies and minor furnishings were purchased from February 2005 - March 2005 . Totalvendor invoice payment activity was $4,097. The paid invoices ranged from $1,510 - $2,587 forthese costs .

Nati 1nal Association oj Counties NA CO) Conference Registration Center

e Conferen ce regis tration costs were e xpended for professional forums , training and networkingabong other County officials nationwide to learn and to address prevalent best practices, issues+d methods to serve community constituents. Conference costs occurred from December 2004 -April 2009 . Total payment activit y was $4 ,060 wit h period ic registration cost s ranging from $465

I

- $490 for County staff .

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DeKalb County P-Card Audit: Commissioner Larry Johnson

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