Internal Audit of P-Card transactions for period October 2009 through February 2010:

· . .

DeKalb County Commissioners InternalAudit of P-CardTransactions for PeriodOctober 2009 through February 2010

By Viola DavisUnhappy Taxpayer and Voter.com

DeKalb County1300 Commerce Drive, Decatur, Georgia 30030

(404) 687-3735Fax (404) 371-2055

Department of Finance Internal Audit and Licensing

DATE: April 2, 2010

TO: Kelvin Walton, Director of Purchasing and Contracting

FROM: Deputy Director of Finance, Internal Audit & licensing

SUBJECT:RE:

P-Card AuditOffice of BOC-District 1

General InformationOn March 25, 2010 Internal Audit conducted a P-Card compliance audit of the Office of BOC-District 1.Internal Audit reviewed the P-Card transactions for the period October 2009 through February 2010.

Purpose and ScopeThe purpose of this audit was to determine if the Office of BOC-District 1 complied with County P-Cardpolicies 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.

OpinionIn our opinion, the Office of BOC-District 1 did not fully comply with County P-Card policies andprocedures.

Deficiencies1) 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 purchasebusiness-related goods and services. P-Card transactions from restaurants could become costlyover 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 CommissionersP-Card Audit

October 2009 - February 2010Page 2

CommentsDuring our review we observed that the vendor included sales taxes on a purchase. In order to takeadvantage of DeKalb County tax-exempt status, cardholders should present their certificate of exemptionto the vendor.

We reviewed the corresponding general ledger account for each transaction of our sample. Most of thetransactions 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 thetransaction type.

Please feel free to contact me if you have any questions or concerns relating to this audit report.

~~t--c2J~~JEu ne O'Mard

cc: Dr. Michael J. Bell, Chief Financial OfficerKeith Barker, Chief Operating Officer/Executive AssistantCommissioner Elaine Boyer, District 1Dale Dague, Purchasing Card Administrator/Accountant

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BOARD OF COMMISSIONERS (District 1)P-CARD AUDIT

OCTOBER 2009· FEBRUARY 2010Alternative GL Account Report

Transaction Posting

Card Holder Date Date Vendor Amount GL Account Number GL Account Name Recommended Gl AccountBoyer, Elaine C 1/20/2010 1/21/2010 COPOZZI'S S66.01 00201.523909.100.0000.0000 523909 OTHER MISCElLANEOUS CHARGBoyer, Elaine C 1124/2010 112512010 TARGET S85.70 00201.523909.100.0000.0000 523909 OTHER MISCELLANEOUS CHARGBoyer, Elaine C 1/24/2010 1/25/2010 ENZO'S PIZZA, LLC S23.54 00201.523909.100.0000.0000 523909 OTHER MISCELLANEOUS CHARGBoyer, Elaine C 1/28/2010 2/112010 DOC CHEYS NOODLE HOUSE S34.24 00201.523909.100.0000.0000 523909 OTHER MISCELLANEOUS CHARGBoyer, Elaine C 1/28/2010 2/1/2010 OFFICE DEPOT $28.20 00201.523909.100.0000.0000 523909 OTHER MISCELLA.NEOUS CHARG 531101 OPERATING SUPPLIESBoyer, Elaine C 1/30/2010 21112010 APPLE COMPUTER S159.84 00201.523909.100.0000.0000 523909 OTHER MlSCElLANEOUS CHARG 531101 OPERATING SUPPUESBoyer. Elaine C 211/2010 213/2010 WAFFLE HOUSE 522.89 00201.523909.100.0000.0000 523909 OTHER MISCELlANEOUS CHARGBoyer, Elaine C 2/4/2010 2/5/2010 PETITE AUBERGE INC 569.61 00201 .523909.100.0000.0000 523909 OTHER MISCELLANEOUS CHARGBoyer, Elaine C 2/1212010 2115/2010 RED LOBSTER 537.90 00201.523909.100.0000.0000 523909 OTHER MISCEllANEOUS CHARGBoyer, Elaine C 2119/2010 2122/2010 FUJI YA & LUCKY KEY $39.38 00201.523909.100.0000.0000 523909 OTHER MISCELLANEOUS CHARG

MCBRIDE, NANCY J 101112009 1012/2009 USPS POSTAL STORE $44.00 00201.523909.100.0000.0000 523909 OTHER MISCELLANEOUS CI-tARG 523201 POSTAGEMCBRIDE, NANCY J 10/5/2009 10/6/2009 PETITE AUBERGE INC $25.20 00201.523909.100.0000.0000 523909 OTHER MISCELLANEOUS CHARG

MCBRIDE, NANCY J 1017/2009 10/8/2009 LUCKY KEY FUJI YA $40.22 00201.523909.100.0000.0000 523909 OTHER MISCELLANEOUS CHARGMCBRIDE, NANCY J 10/12/2009 10/14/2009 APPLE COMPUTER $85.32 00201.523909.100.0000.0000 523909 OTHER MISCELLANEOUS CHARG 531101 OPERATING SUPPLIESMCBRIDE, NANCY J 10/20/2009 10/2212009 OSTERIA DEL FIGO 522.68 00201.523909.100.0000.0000 523909 OTHER MISCELLANEOUS CHARGMCBRIDE, NANCY J 10/2212009 10/2312009 LUCKY KEY FUJI YA 543.84 00201.523909.100.0000.0000 523909 OTHER MISCELLANEOUS CHARGMCBRIDE. NANCY J 10/3012009 11/212009 ATHENS PIZZA $37.54 00201.523909.100.0000.0000 523909 OTHER MISCELLANEOUS CHA.RGMCBRIDE, NANCY J 11/2/2009 11/4/2009 OFFICE DEPOT $114.69 00201.523909.100.0000.0000 523909 OTHER MISCElLANEOUS CHARG 531101 OPERATING SUPPLIESMCBRIDE, NANCY J 11/4/2009 11/6/2009 RED LOBSTER 587.78 00201.523909.100.0000.0000 523909 OTHER MISCELLANEOUS CHARGMCBRIDE, NANCY J 11/5/2009 11/9/2009 LUCKY KEY FUJI YA 515.73 00201.523909.100.0000.0000 523909 OTHER MISCELLANEOUS CHARGMCBRIDE, NANCY J 11/612009 11/9/2009 MATIHEWS CAFETERIA 537.82 00201.523909.100.0000.0000 523909 OTHER MISCELLANEOUS CHARGMCBRIDE, NANCY J 111712009 11/9/2009 KRISPY KREME SHOP 548.13 00201.523909.100.0000.0000 523909 OTHER MISCELLANEOUS CHARGMCBRIDE. NANCY J 111712009 11/9/2009 KRISPY KREME SHOP $12.71 00201.523909.100.0000.0000 523909 OTHER MISCELlANEOUS CHARGMCBRIDE, NANCY J 11/9/2009 1111012009 PANERA BREAD S69.45 00201.523909.100.00000000 523909 OTHER MISCELLANEOUS CHARGMCBRIDE, NANCY J 11/9/2009 11/10/2009 NATHALIE'S FISH HOUSE S17.12 00201.523909.100.0000.0000 523909 OTHER MISCELLANEOUS CHARGMCBRIDE, NANCY J 11/10/2009 11/11/2009 DELTA GRAPHICS 5400.00 00201.523909.100.0000.0000 523909 OTHER MISCELLANEOUS CHARGMCBRIDE. NANCY J 11/1212009 11/1312009 LUCKY KEY FUJI YA $48.53 00201.523909.100.0000.0000 523509 OTHER MISCELLANEOUS CHARGMCBRIDE. NANCY J 11/1412009 11/16/2009 PIG N CHIK BBQ 559.15 00201.523909.100.0000.0000 523909 OTHER MISCELLANEOUS CHARGMCBRIDE, NANCY J 1111812009 11119/2009 GREETING CARDSIINVITATION S844.70 00201.523909.100.0000.0000 523909 OTHER MISCELLANEOUS CHARG 523401 PRINTING SERVICESMCBRIDE, NANCY J 11/1812009 11/20/2009 ATHENS PIZZA $74.09 00201.523909,100.0000.0000 523909 OTHER MISCELLANEOUS CHARGMCBRIDE, NANCY J 11/20/2009 11/23/2009 WAL·MART STORES, INC $62.94 00201.523909.100.0000.0000 523909 OTHER MISCElLANEOUS CHARGMCBRIDE, NANCY J 11/21/2009 11/24/2009 HOBBY·LOBBY 543.53 00201.523909.100.0000.0000 523909 OTHER MISCELLANEOUS CHARGMCBRIDE, NANCY J 11/25/2009 11/2712009 MATIHEWS CAFETERIA $27.87 00201.523909.100.0000.0000 523909 OTHER MISCELLANEOUS CHARGMCBRIDE, NANCY J 11/30/2009 12/112009 USPS POSTAL STORE $220.00 00201.523909.100.0000.0000 523909 OTHER MISCElLANEOUS CHARG 523201POSTAGEMCBRIDE, NANCY J 11/3012009 121212009 OFFICE DEPOT 5181.18 00201.523909.100.0000.0000 523909 OTHER MISCELLANEOUS CHARG 531101 OPERATING SUPPLIESMCBRIDE, NANCY J 11712010 1/8/2010 MONTERREY MEXICAN REST $40.08 00201.523909.100,0000.0000 523909 OTHER MISCELLANEOUS CHARGMCBRIDE, NANCY J 1/1212010 1/14/2010 GRECIAN GYRO 533.67 00201.523909.100.0000.0000 523909 OTHER MISCELLANEOUS CHARGMCBRIDE, NANCY J 1/13/2010 1/15/2010 RED LOBSTER 572.51 00201.523909.100.0000.0000 523909 OTHER MISCELLANEOUS CHARGMCBRIDE, NANCY J 1/14/2010 1/15/2010 PASTRIES A·Go-GO $22.54 00201.523909.100.0000.0000 523909 OTHER MISCELLANEOUS CHARGMCBRIDE, NANCY J 1/29/2010 2/1/2010 USPS POSTAL STORE $39.60 00201.523909.100.0000.0000 523909 OTHER MISCELLANEOUS CHARG 523201 POSTAGEMCBRIDE, NANCY J 2118/2010 2/19/2010 PASTRIES A·GO·GO $16.45 00201.523909.100.0000.0000 523909 OTHER MISCELLANEOUS CHARG

Page 1 of 1


(404) 687-3735Fax (404) 371-2055


DATE: April 2, 2010


FROM: Deputy Director of Finance, Internal Audit & Licensing

SUBJECT:RE:



Purpose and ScopeThe purpose of this audit was to detenmine if the Office of BOC-District 2 complied with County P-Cardpolicies and procedures.





OpinionIn our opinion, the Office of BOC-District 2 did not fully comply with County P-Card policies andprocedures, as noted below.

DeficiencyThe transaction logs were not completed for all transactions.

RecommendationAll P-Card transactions should be logged. The log should be completed and maintained monthly for a/lP-Card transactions. It should be signed by an authorized individual per P-Card Policy.

CommentWe reviewed the corresponding general ledger account for each transaction of our sample. Most of thetransactions were charged to "other miscellaneous charges." These transactions could bemisclassified. Attached is a spreadsheet with alternative general ledger accounts that may be moreappropriate for the transaction type.




~~~y~Eug e O'Mard

cc: Dr. Michael J. Bell, Chief Financial OfficerKeith Barker, Chief Operating Officer/Executive AssistantCommissioner Jeff Rader, District 2Dale Dague, Purchasing Card Administrator/Accountant

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Card HolderENLOE. CAROLINEENLOE. CAROLINEENLOE. CAROLINEENLOE, CAROLINEENLOE. CAROLINEENLOE, CAROLINEENLOE, CAROLINEENLOE, CAROLINEENLOE. CAROLINEENLOE, CAROLINEENLOE. CAROLINEENLOE. CAROLINEENLOE, CAROLINEENLOE, CAROLINEENLOE, CAROLINEENLOE, CAROLINEENLOE. CAROLINEENLOE, CAROLINESchneider, Deborah KSchneider. Oeborah KSchneider, Oeborah KSchneider, Deborah KSchneider, Deborah K

TransactionDate

101512009101512009

101131200911191200911/912009

11112120091112312009

121112009121112009121312009

12130/20091121120101125/20101128/201021312010215/2010

2110120102/1212010

101131200911116/2009

119120101117/2010211612010

PostingDate Vendor

1016/2009 ATTM 287014919237NBI10n/2009 OFFICE DEPOT

10/1512009 OFFICE DEPOT11110/2009 PASTRIES A-GO·GO11111/2009 CVS PHARMACY1111312009 ATTM 287014919237NBI1112412009 ATTM 287014919237NBI

121212009 GODADDY.COM121212009 APA ON·L1NE MEMBERSHIPS121712009 SITE 5 LLC

1213112009 ATTM 287014919237NBI1/22/2010 USPS POSTAL STORE1/2612010 PAYPAL ATLANTAREGI1129/2010 MAILCHIMP.COM215/2010 CVS PHARMACY21812010 ATTM 287014919237NBI

211112010 REGIONAL ATLANTA CIVIC LE211512010 DEKALB HISTORICAL SOCIETY

1011412009 VERIZON WIRELESS11117/2009 VERIZON WIRELESS111112010 CARIBOU COFFEE CO1118/2010 VERIZON WIRELESS2/18/2010 VERIZON WIRELESS

BOARD OF COMMISSIONERS (Distriet 2)P-CARD AUDIT

OCTOBER 2009 • FEBRUARY 2010Alternative GL Account Report

Amount GL Account Number591.00 00202.523909.100.0000.0000591.99 00202.531101.100.0000.0000

5268.44 00202.531101.100.0000.0000555.60 00202.523909.100.0000.000053.20 00202.523909.100.0000.0000

5156.22 00202.523209.100.0000.0000521.35 00202.523209.100.0000.000057.17 00202.523909.100.0000.0000

$450.00 00202.531401.100.0000.0000571.40 00202.523209.100.0000.0000595.70 00202.523209.100.0000.000057.92 00202.523909.100.0000.0000

515.00 00202.523909.100.0000.0000S30.00 00202.523209.100.0000.000056.61 00202.531101.100.0000.0000

$96.02 00202.523209.100.0000.00005125.00 00202.523909.100.0000.0000530.00 00202.523909.100.0000.0000544.99 00202.523209.100.0000.0000544.99 00202.523209.100.0000.0000554.36 00202.523909.100.0000.0000544.99 00202.523209.100.0000.0000544.99 00202.523209.100.0000.0000

GL Account Name523909 OTHER MISCELLANEOUS CHARG531101 OPERATING SUPPLIES531101 OPERATING SUPPLIES523909 OTHER MISCELLANEOUS CHARG523909 OTHER MISCELLANEOUS CHARG

523909 OTHER MISCELLANEOUS CHARG523909 OTHER MISCElLANEOUS CHARG523909 OTHER MJSCELLANEOUS CHARG531401 BOOKS & SUBSCRIPTIONS

523909 OTHER MISCELlANEOUS CHARG

523909 OTHER MISCElLANEOUS CHARG523909 OTHER MISCELLANEOUS CHARG523909 OTHER MISCELLANEOUS CHARG523909 OTHER MISCELLANEOUS CHARG531 Wl OPERATING SUPPLIES523909 OTHER MISCELLANEOUS CHARG

523909 OTHER MISCELLANEOUS CHARG523909 OTHER MISCELLANEOUS CHARG523909 OTHER MISCELLANEOUS CHARG523909 OTHER MISCELLANEOUS CHARG523909 OTHER MISCELLANEOUS CHARG523909 OTHER MISCELLANEOUS CHARG523909 OTHER MISCELLANEOUS CHARG

Recommended GL Account

523206 INTERNET SERVICES

523205 INTERNET SERVICES

523201 POSTAGE

523209 OTHER TElECOMMUNICATION SERVICE

523701 TRAINING & CONFERENCE FEE523701 TRAINING & CONFERENCE FEE523207 TElEPHONE - WIRELESS523207 TELEPHONE - WIRElESS

523207 TELEPHONE - WIRElESS523207 TELEPHONE - WIRELESS

Page 1 of 1


(40-1) 687-3735Fax (404) 371-2055


DATE: April 2, 2010



SUBJECT:RE:









Deficiencies1) 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-CardPolicy.

(2) All P-Card transactions should have supporting documentation.



CommentsWe reviewed the corresponding general ledger account for each transaction of our sample. Most ofthe transactions were charged to "other miscellaneous charges." These transactions could bemisclassified. Attached is a spreadsheet with alternative general ledger accounts that may be moreappropriate 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.


~~(,~~

Euge O'Mard

cc: Dr. Michael J. Bell, Chief Financial OfficerKeilh Barker, Chief Operating Officer/Executive AssistantCommissioner Larry Johnson, District 3Dale Dague, Purchasing Card Administrator/Accountant

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Card HolderBRITTON, MARGARETBRITTON, MARGARETBRITTON, MARGARETBRITTON, MARGARETBRITTON, MARGARETBRITTON, MARGARETBRITTON, MARGARETBRITTON, MARGARETBRITTON, MARGARETBRITTON, MARGARETBRITTON, MARGARETJohnson. Larry LJohnson, Larry LJohnson, Larry L

TransactionDate

11/131200911/13/2009111181200911123/200911130/200911130/2009

1211/20091211/20091116120102120/2010212212010

12121/20092191201021912010


OCTOBER 2009 - FEBRUARY 2010Alternative GL Account Report

PostingDate Vendor

11/16/2009 OFFICE DEPOT1111612009 PARTY CITY11120/2009 PARTY CITY11/23/2009 ATL JOURNAL

12/212009 BIG LOTS12/2/2009 BIG BEAR SUPERMARKE12/3/2009 BIG LOTS121312009 BIG LOTS1/1812010 OFFICE DEPOT212212010 OFFICE DEPOT2/2312010 GODADDY,COM1212212009 NATIONAL ASSOC COUNTIES

211112010 AGENT FEE 0067464187446211112010 DELTA AIR

Amount591,00

S108,65526.70

5201.13S289,11521.58553,50$48,15526.46$56.95554.35

5465,00530.005277.40

GL Account Number00203.523909.100.0000.000000203.523909.100.0000.000000203.523909.100.0000.000000203.523909.100.0000,000000203.523909.100.0000.000000203.523909.100,0000.000000203.523909.100.0000.000000203.523909.100.0000.000000203.523909.100.0000.000000203.523909100.0000.000000203.523909.100.0000.000000203.523909.100.0000.000000203.523909.100.0000.000000203.523909.100.0000.0000

GL Account Name523909 OTHER MISCEllANEOUS CHARG523909 OTHER MISCELLA"~EOUS CHARG523909 OTHER MISCELLANEOUS CHARG523509 OTHER MISCELLANEOUS CHARG

523909 OTHER MISCELLANEOUS CHARG523909 OTHER MISCEllANEOUS CHARG

523909 OTHER MISCELLANEOUS CHARG523909 OTHER MISCELLANEOUS CHARG523909 OTHER MISCELLANEOUS CHARG

523909 OTHER MISCELLANEOUS CHARG523909 OTHER t.II$CELLANEOUS CHARG

523909 OTHER MISCELLANEOUS CHARG523909 OTHER MISCELlANEOUS CHARG523909 OTHER MISCELLANEOUS CHARG

Recommended GL Account531101 OPERATING SUPPLIES

531401 BOOKS & SUBSCRIPTIONS

531 :01 OPERATING SUPPLIES

531101 OPERATING SUPPLIES523206 INTERNET SERVICES

5237()1 TRAINING & CONFERENCE FEE

Page 1 of 1


(404) 687-3735Fax (404) 371-2055

Department of Finance Internal Audit anti Licensing

DATE: April 2, 2010


FROM: Deputy Director of Finance, Intemal Audit & Licensing

SUBJECT:RE:


General InformationOn 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.







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-CardPolicy.

(2) All P-Card transactions should have supporting documentation.



ObservationWe observed that the Department Representative is not aware of the P-Card procedures.

RecommendationWe recommend that Purchasing and Contracting consider having a P-Card Trainingperiodically for new cardholders and departmental representatives.

CommentsWe reviewed the corresponding general ledger account for each transaction of our sample. Alltransactions were charged to "operating supplies: These transactions could be misclassified.Attached is a spreadsheet with alternative general ledger accounts that may be more appropriate forthe 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.


cc: Dr. Michael J. Bell, Chief Financial OfficerKeith Barker, Chief Operating Officer/Executive AssistantCommissioner Sharon Barnes Sutton, District 4Dale Dague, Purchasing Card Administrator/Accountant

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Card HolderGrigley. Valerie SGrigley, Valerie SGrigley, Valerie SGrigley. Valerie SSutton. Sharon BarnesSutton. Sharon BarnesSutton. Sharon BarnesSutton, Sharon BarnesSulton. Sharon BarnesSutton, Sharon BarnesSutton, Sharon BarnesSutton, Sharon BarnesSutton, Sharon BarnesSutton, Sharon BarnesSutton. Sharon BarnesSutton, Sharon BarnesSutton. Sharon BarnesSutton. Sharon BarnesSutton. Sharon Bames

TransactionDate

12131/2009111912010

21312010213/2010

9129/20091013/200910/3/2009

101151200912131/2009

21412010215/2010215/2010218/2010

2110/20102110120102110120102110/20102110/20102110/2010

PostingDate Vendor1/4/2010 OFFICE DEPOT

1/2012010 GODADDY.COM21512010 OFFICE DEPOT21512010 OFFICE DEPOT

101112009 OFFICE DEPOT1015/2009 PUBLIX101512009 DD/BR #302060

10/1912009 CAFE LILY114/2010 WOLF CAMERA21512010 NATIONAL ASSOC COUNTIES21812010 ACCG21812010 NATL ASSOC COUNTY INFO OF

2110/2010 DELTA AIR211112010 KANGAROO EXP211212010 HAMPTON INNS211212010 BENNEITS CALABASH SEA2I12120100T211212010 HAMPTON INNS211512010 HERTZ RENT·A·CAR

BOARD OF COMMISSIONERS (District 4)P·CARD AUDIT

OCTOBER 2009 . FEBRUARY 2010Alternative GL Account Report

Amount GL Account Number5520.58 00204.531101.100.0000.0000$21.74 00204.531101.100.0000.0000$69.29 00204.531101.100.0000.0000549.49 00204.531101.100.0000.0000584.57 00204.531101.100.0000.0000$54.69 00204.531101.100.0000.0000527.98 00204.531101.1 00.0000.0000572.17 00204.531101.100.0000.0000

5921.95 00204.531101.100.0000.0000$490.00 00204.531101.100.0000.00005215.00 00204.531101.100.0000.0000575.00 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 00204.531101.100.0000.0000599.68 00204.531101.100.0000.0000

5131.15 00204.531101.100.0000.0000

GL Account Name531101 OPERATING SUPPLIES

531101 OPERATiNG SUPPLIES531101 OPERATING SUPPLIES531101 OPERATING SUPPLIES531101 OPERATING SUPPLIES

531101 OPERATING SUPPLIES531101 OPERATING SUPPLIES531;01 OPERATING SUPPLIES53il01 OPERATING SUPPLIES

531101 OPERATING SUPPLIES531101 OPERATING SUPPLIES531101 OPERATING SUPPLIES531101 OPERATING SUPPLIES531101 OPERATING SUPPLIES

531101 OPERATING SUPPLIES531101 OPERATING SUPPLIES531\01 OPERATING SUPPLIES531101 OPERATING SUPPLIES531101 OPERATING SUPPLIES


523206 INTERNET SERVlCE.S

531401 BOOKS & SUBSCRIPTIONS

523701 TRAINING & CONFERENCE FEE523701 TRAINING & CONFERENCE FEE523701 TRAINING & CONFERENCE FEE

Page 1 of 1


(404) 687-3735Fax (404) 371-2055


DATE: April 14,2010



SUBJECT:RE:


General 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

The purpose of this audit was to determine if the Office of BOC-District 5 complied with County P-Cardpolicies and procedures.





OpinionIn our opinion, the Office of BOC-District 5 did not fully comply with County P-Card policies andprocedures, as noted below.

DeficiencyThe transaction logs were not completed for some transactions.

RecommendationAll P-Card transactions should be logged. The log should be completed and maintained monthlyfor all P-Card transactions. It should be signed by the Cardholder's Manager per P-Card Policy.

ObservationWe observed that the Department Representative is not aware of the P-Card procedures.



RecommendationWe recommend that Purchasing and Contracting consider having P-Card training periodically fornew cardholders and departmental representatives,

CommentsWe reviewed the corresponding general ledger account for each transaction of our sample, Most ofthe 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 forthe transaction type.

The departmental P-Card representative did not signoff some transactions,


~c9~~'~Euge O'Mard

cc: Dr. Michael J_ Bell, Chief Financial OfficerKeith Barker, Chief Operating Officer/Executive AssistantCommissioner Lee May, District 5Dale Dague, Purchasing Card Administrator/Accountant

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Card HolderMay, LeeMay, LeeMay, LeeMay, LeeMay, LeeMay, LeeMay. LeeMay, LeeMay, LeeMay, LeeMay, LeeMay. Lee

TransactionOat.

10/9/200910121/200910/2212009111121200911121/200911121/200911123/200911130120091213012009

112112010211812010212112010

PostingDate Vendor

10/1212009 CHICK-FIL-A10/2312009 MAILERMAILERLLC10/26/2009 SUSHI AVENUE JAPANESE1111312009 CITY OF ATLANTA UNDERGROU11/2312009 MAILERMAILERLLC1112312009 AAA-{3A WORLD CONGRESS CTR11124/2009 PAYPAL ATLANTAREGI121112009 PAYPAL ATLANTAREGI

114/2010 MAILERMAILERLLC1/2512010 MAILERMAILERLLC2119/2010 NATIONAL ASSOC COUNTIES2123/2010 MAILERMAILERLLC


OCTOBER 2009 - FEBRUARY 2010Alternative GL Account Report

Amount GL Account Number

5180.27 00205.523909.100.0000.0000549.95 00205.523909.100.0000.0000538.53 00205.523909.100.0000.000056.00 00205.523909.100.0000.0000

549.95 00205.523909.100.0000.0000510.00 00205.523909.100.0000.0000525.00 00205.523909.100.0000.0000(S25.00) 00205.523909.100.0000.0000549.95 00205.523909.100.0000.0000S49.95 00205.523909.100.0000.0000

5490.00 00205.523909.100.0000.0000549.95 00205.523909.100.0000.0000

GL Account Name531101 OPERATlNG SUPPLlE.S531101 OPERATING SUPPLIES531101 OPERATING SUPPLIES531101 OPERATING SUPPLIES531101 OPERATING SUPPLIES531101 OPERATING SUPPliES531101 OPERATING SUPPLIES531101 OPERATING SUPPLIES531101 OPERATING SUPPLIES

531101OPERATING SUPPLIES

531101 OPERATING SUPPLIES531101 OPERATING SUPPLIES


523209 OTHER TELECOMMUNICATION SERVICE

523209 OTHER TELECOMMUNICATION SERVICE523701 TRAINING s CONFERENCE FEE

523209 OTHER TELECOMMUNICATION SERVICE

523209 OTHER TELE:COMMUNICATION S~RVICt;

523701 TRAINING & CONFERENCE FEE

523209 OTHER TElECOMI-.-1UNICA nON SERVICE

Page 1 of 1


(404) 687-3735,Fax (404) 371-2055


DATE: April 7, 2010



SUBJECT:RE:


General InformationOn 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 6 complied with County P-Cardpolicies and procedures. .

We reviewed cardholder transactions, 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



OpinionIn our opinion, Office of BOC-District 6 complied with County P-Card policies and procedures.

Please feel free to contact me if you have-any questions or concerns relating to this audit report.

g~~/A..---JEuqet e O'Mard

cc: Dr. Michael J. Bell, Chief Financial OfficerKeith Barker, Chief Operating Officer/Executive AssistantCommissioner Kathie Gannon, District 6Dale Dague, Purchasing Card Administrator/Accountant

EO/CL

taUNT •••C

DeKalb ~,,~ County~

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

Fax (404) 371-2055Department of Finance Internal Audit and Licensing

DATE: April 12, 2010


FROM: Deputy Director of Finance" Internal Audit & Licensing

SUBJECT:RE:


General InformationOn 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.



(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 ($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

OpinionIn our opinion, the Office of BOC-District 7 complied with County P-Card policies and procedures.

CommentsDuring our review we observed one purchase for holiday staff appreciation lunch; however the amountpaid was minimal. The P-Card policy restricts food purchases for travel related purposes.


~B~Euge O'Mard

cc: Dr. Michael J. Bell, Chief Financial OfficerKeith Barker, Chief Operating Officer/Ekecutive AssistantCommissioner Connie Stokes, District "(Dale Dague, Purchasing Card Administrator/Accountant

EO/CL

Documents

Internal Audit of P-Card transactions for period October 2009 through February 2010: