DISTRICT ATTORNEY PURCHASING CARD (P-CARD) AUDIT AND DEFICIENCIES DATED 2010-2013 ATTACHMENT 3 Question: Why are the elected officials held to a different standard in comparison to government employees when it involves purchasing cards (p-cards) misuse and violation of the law? Page 4 of 8ae Department of Finance DeKalb County, Georgia Internal Audit and Licensing DeKalb County Administration Building / 1300 Commerce Drive / Decatur, Georgia 30030 ‘Phone 404-371-2639/Rax 404-371-2085 DATE: June 23, 2010 TO: Kelvin Walton — Director of Purchasing & Contracting Acting Deputy Director of Finance, Internal Audit & Licensing P-Card Audit District Attomey’s Office General Information On June 11, 2010, Intemal Audit conducted a Purchase Card (P-Card) compliance audit of the District Attomey’s Office. Intemal Audit reviewed the District Attomey's Office P-Card transactions for the period March 2010 through May 2010. Purpose and Scope ‘The purpose of this audit was to determine if the District Attorney's Office complied with County P-Card policies and procedures. ‘We reviewed cardholder transactions, signoff reports and invoices/receipts to determine that: (1) P-Card Administrator properly maintained and reconciled transactions on a monthly basis. (2) Transactions were appropriate for the department's business, G) Individual transactions did not exceed the amount specified by County P-Card policies and procedures ($1,000 maximum per individual purchase). (4) Total monthly transactions did not exceed amount specified by the County P-Card policies and procedures ($2,000 maximum per month). (5) Cardholders were not using the P-Card for non-business related goods and services. (© The transactions were approved (Manager and/or Department Head). Opinion In our opinion, the District Attomey Office did not comply with DeKalb County P-Card policies and procedures. yeeDeficiencies 1) Transaction logs were not maintained according to DeKalb County P-Card policy. 2) Some transactions were approved by the Department Purchasing Card Representative (DPCR) on the Works Software without supporting documentation. 3) From the sample, we observed sales taxes were charged on eight receipts totaling $183.95 Recommendatior 1) All P-Card transaction logs should be maintained according to the P-Card policy. Also, the transaction logs should be reviewed, approved and signed by the cardholder's director or an individual designated to sign-off on behalf of the director. 2) Ensure that the DPCR and the cardholder comply with the P-Card Program, which requires the DPCR to maintain supporting documentation. 3) Cardholders should present the County's tax exempt certificate at all times. Comments 1) Four transactions that were coded to operating supplies could be misclassified. The transactions should be joumaled to the appropriate general ledger account. Attached is a spreadsheet of transactions with alternate genoral ledger accounts that may be appropriate for the transaction types. 2) The purchase of cakes for a staff meeting/training totaled $162.50 may be perceived as non-business related item. Efforts should be made not to purchase such items for staff meetings/training. All P-Card transactions should be limited to business-related ‘goods and services. Please feel free to contact me if you have any questions or concems relating to this audit report. Loa AED Comelia Louis CUCCH CG: Keith Barker, Chief Operating Officer and Executive Assistant Dr. Michael J. Bell, Chief Financial Officer Gwendolyn Keyes Fleming, District Attomey Dale Dague, Purchase Card AdministratorDistrict Attorney P-Card Audit Period March ~ May 2010 Alternate GL Accounts Purchase Vendor ‘Cost G/L ACCT # Items Suggested G/L # Description Date Purchased 3712/2010 | EBI Leeda, Inc | $295.00 | 08970531107. 100,0000.0000 | John Richey — | 08970.523707. 100.000.0000 | Training and Conference Conference Registration Fees 3/GAOI0 | FBI Leeds, Inc | $295.00 _ | 05970.531107,100.0000,0000 [Don Geary — | 05870 528701. 100.0000.0000 | Training and Conference Conference Registration Fees 3/15/2010 | Institute of | $190.00 | 05620.837107.100,0000.0000 | Student 108070,528707.100,0000.0000 | Training and Continuing L ‘Gmerice Lomb Conference Registration - oe Class 4/12/2010 | GEORGIA $335.00 | 03910.531101.100.0000.0000 | Dues 03910,523601.100.0000.0000 | Dues ASSOC OF CHIEF OFFrom: Dague, Dale L Sent: Tuesday, July 06, 2020 10:47 AM To: Walton, Kelvin; Bowman, Alita cc. Allen, Jeffrey Subject: P-Card Audit - District Attomey's Office ‘Attachments: img-0706131211-0001.pat ‘The recent audit (June 23, 2010) of the District Attorney's office had numerous findings. Transaction logs not maintained. ‘Some transactions approved without supporting documentation. ‘Transactions not approved by Department Director. Some transactions charged sales tax. |. Some transactions not reallocated to appropriate general ledger account. ‘Questionable transaction $162.50 Cakes for staff meeting/training. yeeene Since this is an elected office, | am requesting input on subsequent action. Dale L. Dague, CPCP Purchasing Card Administrator Dekalb County Department of Purchasing and Contracting, 1300 Commerce Drive, 2nd Floor Decatur, GA 30030 didague@dekalbcountyga.gov 404-371-6240 404-371-7006 (fax) Original Message— From: xerox@co.dekalb.ga.us [mailto:xerox@co.dekalb.ga.us] Sent: Tuesday, July 06, 2010 9:12 AM To: Dague, Dale L Subject: Scan Data from FX-4670A7ee From: Sent: To: cc Subject: Dague, Dale L Wednesday, July 07, 2010 10:22 AM Walton, Kelvin; Bowman, Alita Allen, Jeffrey RE: P-Card Audit - District Attorney's Office We have had instances where Cardholders have reimbursed the County for charges determined to be non DeKalb County expenses. We have also suspended or cancelled usage by a Cardholder (after alerting the appropriate Department Director) when Cardholder has not followed the Purchasing Card Policy regarding retainage of receipts. Questionable transactions or transactions without receipts should not be signed off by the Department Purchasing Card Representative, keeping those transactions from refunding the P-Card. "DeKalb County may terminate the use of any card at any time for any reason at its sole discretion.” “Improper use of this card may result in civil action, criminal prosecution, and/or disciplinary action, up to and including termination of employment. Should | fail to use this card properly, | authorize Dekalb County to deduct from my salary an amount equal to the total of the discrepancy. | also agree to allow Dekalb County to collect any amounts owed by me if DeKalb County no longer employs me.” Dale L. Dague, CPCP Purchasing Card Administrator Dekalb County Department of Purchasing and Contracting 1300 Commerce Drive, 2nd Floor Decatur, GA 30030 didague@dekalbcountyga.gov 404-371-6240 404-371-7006 (fax) Original Message— From: Walton, Kelvin Sent: Tuesday, July 06, 2010 1:42 PM To: Dague, Dale L; Bowman, Alita Ce: Allen, Jeffrey Subject: RE: P-Card Audit - District Attorney's Office What is the procedure when a non elected officer has these types of transactions? Thanks Kelvin L. Walton, CPPB Director/Chief Procurement OfficerDekalb County Department of Purchasing and Contracting 1300 Commerce Drive, 2nd floor Decatur, GA 30030 Ph: 404-371-2737 Fax: 404-371-7006 kIwalton@co.dekalb.ga.us Original Message~ From: Dague, Dale L Sent: Tuesday, July 06, 2010 10:47 AM To: Walton, Kelvin; Bowman, Alita Cc: Allen, Jeffrey Subject: P-Card Audit - District Attorney's Office The recent audit (June 23, 2010) of the District Attorney's office had numerous findings. Transaction logs not maintained. ‘Some transactions approved without supporting documentation. Transactions not approved by Department Director. Some transactions charged sales tax. ‘Some transactions not reallocated to appropriate general ledger account. Questionable transaction $162.50 Cakes for staff meeting/training. evens Since this is an elected office, | am requesting input on subsequent action. Dale L. Dague, CPC Purchasing Card Administrator Dekalb County Department of Purchasing and Contracting 1300 Commerce Drive, 2nd Floor Decatur, GA 30030 didague@dekalbcountyga.gov 404-371-6240 404-371-7006 (Fax) ——Original Message——~ From: xerox@co.dekalb.ga.us [mailto:xerox@co.dekalb.ga.us] Sent: Tuesday, July 06, 2010 9:12 AM To: Dague, Dale L Subject: Scan Data from FX-4670A7Walton, Kelvin Monday, November 08, 2010 4:55 PM Allen, Jeffrey; Dague, Dale L; Terrell, Michelle V. Bowman, Alita; Hicks White, R. Javoyne Subject: FW: DA Office Employees who need to use their cards through January 11, 2011 Approved Kelvin L. Walton, CPPB Director & Chief Procurement Officer DeKalb County Department of Purchasing and Contracting 1300 Commerce Drive, 2nd floor Decatur, GA 30030 Ph 404-371-2737 Fax: 404-371-7006 kiwalton @dekalbcountyaa. gov From: Terrell, Michelle V. Sent: Monday, November 08, 2010 4:51 PM To: Walton, Kelvin Ce: Hicks White, R. Javoyne ‘Subject: DA Office Employees who need to use their cards through January 11, 2011 Kelvin ~ below are the DA Office associates who need the use of their P-cards through January 11, 2011 Name Position Javoyne Hicks White “Acting DA Don Geary Chief Asst DA Michelle Terrell Administrative Operations Manager Jamita Bowden Grand Jury Secretary ‘Angela Dunn Child Support Office Manager Oretha Johnson ‘Administrative Coordinator Mike Boker Chief Asst Investigator Chris Pasibe Tech Investigator Roger Lindsay Homicide Investigator ‘Alan Traylor Chief Asst Investigator — Juvenile Court Rachel Hines Juvenile Office Managerne Chief Execative Officer 3 % Finance-Internal Audit & Licensing Dat Ei Comelia Louis Board of Commissioners: Acting Deputy Director of Finance — setae DATE: July 7, 2011 District 3 oes TO: Kelvin Walton — Director of Purchasing & Contracting Distt ee FROM: Acting Deputy Director of Finance, Internal Audit & Licensing Denes s SUBJECT: P-Card Audit ER ce RE: District Attomey Daria? Pa ion On July 7, 2011, Internal Audit conducted a Purchasing Card (P-Card) compliance audit of the District Attomney’s Office. Internal Audit reviewed the District Attomey's P-Card transactions for the period December 31, 2010 through May 31, 2011. Purpose and Scope The purpose of this audit was to determine if the Distriet Attomey’s Office complied with County P-Card policies and procedures. ‘We reviewed cardholder transactions, signoff reports and invoices/receipts to determine that: (2) Cardholder maintained the transaction log on a monthly basis and attached applicable receipts. (2) P-Card Administrator properly maintained and reconciled transactions on a monthly basi (3) Transactions were appropriate for the department's business. (4) Individual 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 In our opinion, The District Attorney's Office did not comply with DeKalb County P-Card policies and procedures. 1300 Commerce Drive | 4" Floor| Decatur, Georgia | P: 404-371-2639 F: 404-371-2085 www dekalhenumives. owDiswiet Atomey P.Card Audit Page 2 of 2 Deficiencies 1) P-Card Transaction Logs were not maintained. 2) From the sample, sales tax was charged on a few transactions totaling approximately $98.00. 3). Supporting documentation was not available for some transactions. 4) The Office Manager is an assigned P-Card administrator and Cardholder; therefore, the Office Manager approves her transactions. ‘Recommendations 1) As stated in the P-Card Policy, Transaction Logs are to be completed and maintained for all P-Card transactions. 2) To ensure that the County receives tax-exempt status, the certificate of exemption should be presented to the vendor. 3) All P-Card transactions should have supporting documentation. 4) To ensure proper internal controls, P-Card transactions should be approved by an authorized individual other than the Cardholder/Office Manager. Please feel free to contact me if you have any questions or concerns relating to this audit report. Comelia Louis CLICCH CC: Richard Stogner, Executive Assistant/Chief Operating Officer Joel Gottlieb, Finance Director/Chief Financial Officer Robert D James, District Attorney Dale Dague, Purchase Card Administrator 1300 Commerce Drive | 4 Floor | Decatur, Georgia | P: 404-371-2639 F: 404-371-2055 ‘war dekalbeoantves.2owFrom: ‘Walton, Kelvin Sent: ‘Wednesday, December 05, 2012 11:03 AM _ To: Bowman, Alita Subject: FW: Conflict of Interest Purchasing Policies fyi From: Stone, Joe E. Sent: Tuesday, February 17, 2009 1:04 PM To: Walton, Kelvin ‘Subject: Conflict of Interest Purchasing Policies Kelvin, this may be of interest for your review and our discussion tomorrow with Keith. | highlighted parts that point to areas where a conflict of interest may exist with paying employees as vendors and via\contracts,y You also have @ ‘separate purchasing policy that applies to doing business with the County and how vendors are selected and paid Sec. 20-20. Conflicts of interest. ‘No employee covered by the provision of this chapter shall: Engage in any b or transaction or have a financial interest or other personal interest, direct or rect, which is incompatible with the proper discharge of official duties or which would tend to impair ependence of judgment or action in the performance of official duties; Engage in or accept private employment or render services for a private interest when such employment or service is incompatible with the proper discharge of official county duties or would tend to impair independence of judgment or action in the performance of official duties; (3) Disclose confidential information conceming the property, governmental body or affairs of the county ‘without proper legal authorization, or use such information to advance the employee's financial or other private ests or that of others; Participate in the negotiation or the making of any contract with any business or entity in which the employee has a financial interest. (5) Solicit contributions from another employee for a gift or donation to an employee or elected official in a superior official position, or, if in a superior position, accept a gift presented as a contribution from an loyee, Directly or indirectly solicit or accept any gift from a prohibited source or any gift given because of the iployee's official position. (7) Directly or indirectly give, offer, promise, demand, seek, receive, accept, or agree to receive anything of value to influence any official act. (8) Except as provided by law for the proper discharge of official duties, directly or indirectly, give, offer promise, demand, seek, receive, accept, or agree to accept anything of value for or because of any official act performed or to be performed, or for or because of any testimony given or to be given before an individual or other entity, tribunal or proceeding authorized to hear evidence or take testimony. (9) Accept gifts from the same or different sources on a basis so frequent that a reasonable person would be led to believe the employee is using his/her public office for private gain. (10) Accepta gift in violation of any local, state or federal statute,ay Accept vendor promotional training contrary to applicable regulations, policies or guidance relating to the procurement of supplies and services for the county. (b) No employee shall receive any compensation, salary or supplementation of his/her county salary, from any entity other than the county or as may be contributed by law out of the treasury of any state, county, or municipality, for his/her services to the county. ‘No employee shall by his or her conduct give reasonable basis for the impression that any person can improperly influence him or her or unduly enjoy his or her favor in the performance of official acts or actions or that he or she is affected unduly by the kinship, rank, position or association with any person. ‘No employee shall by virtue of his or her position with the county, directly or indirectly attempt to influence the decision of any county employee who must act to further any county procurement, policy, ulation, inspection or transaction. @* employee shall engage in or accept employment with or render services for any private business or fessional activity when such is adverse to and incompatible with the proper discharge of his or her official duties. (Employees shall not knowingly solicit or make solicited sales to other employees who are junior in classification or position, or to the family members of such employees, within or without work hours. In the absence of coercion or intimidation, this does not prohibit the sale or lease of an employee's noncommercial personal or real property or commercial sales solicited and made in a retail establishment during non-working hours. This prohibition includes, without limitation, the solicited sale of insurance, stocks, mutual funds, real estate, cosmetics, household supplies, vitamins, and other goods or services. Both the act of soliciting and the act of selling as a result of soliciting are prohibited. In both cases, however, a solicitation is necessary for a violation to occur. While the standard prohibits a superior from making a solicited sale to a subordinate or to the subordinate's family, sales made because a subordinate approaches the superior and requests the sale to be made are not prohibited, absent coercion or intimidation by the superior. The posting of an advertisement in rdance with county policies does not constitute solicitation for purposes of this subsection. Where an employee knows that a particular matter involving specific parties is likely to have a direct and predictable effect on the financial interest of a member of his/her household, or knows that a person with whom he/she has a covered relationship is or represents a party to such a matter, and where the circumstances would cause a reasonable person with knowledge of the relevant facts to question his/her impartiality in the matter, the employee should not participate in the matter. Amvemployee shall be disqualified for two (2) years from participating in any particular matter in which a employer is a party or represents a party. The two-year period of disqualification begins to run on the ite the employee left the employ of the former employer. (i) An employee may accept unsolicited gifts from a person or entity other than a prohibited source, having an aggregate market value of forty dollars ($40.00) or less per source per occasion, provided that the aggregate market value of individual gifts received from any one source under the authority of this paragraph shall not exceed one hundred twenty dollars ($120.00) in a calendar year. Definitions. @ Covered relationship. An employee has a covered relationship with: A person with whom the employee has or seeks a business, contractual or other financial relationship t involves other than a routine consumer transaction; ‘A person who is a member of the employee's household, or who is within the third degree of relationship ith of the employee; ‘A person for whom the employee's spouse, parent or child is serving or seeking to serve as an officer, rector, trustee, general partner, agent, attorney, consultant, contractor or employee; Any person for whom the employee has, within the last year, served as officer, director, trustee, general partner, agent, attorney, consultant, contractor or employee; or e. An organization, other than a political party, in which the employee is an active participant. (2) Direct and predictable effect means a particular matter will have a direct effect if there is a close causal link between any decision or action to be taken in the matter and any effect on a financial interest. An effect may be direct even though it does not occur immediately. A particular matter will not have a direct 2effect on a financial interest, however, if the chain of causation is contingent upon the occurrence of events that are speculative or that are independent of, and unrelated to, the matter. A particular matter will have a predictable effect if there is a real, as opposed to a speculative, possibility that the matter will affect a ‘financial interest. tis not necessary, however, that the magnitude of the gain or loss be known, and the dollar 1ount of the gain or loss is immaterial. Former employer includes any person or entity which the employee served as an officer, director, tee, general partner, agent, attorney, consultant, contractor or employee. (4) Gift includes any gratuity, favor, discount, entertainment, trip, hospitality, loan, forbearance, or other item having monetary value. It includes services as well as gifts of training, transportation, local travel, lodgings and meals, whether provided in-kind, by purchase of a ticket, payment in advance, or reimbursement after the expense has been incurred. A gift does not include: a. Modest items of prepared food and refreshments, such as soft drinks, or coffee and donuts, offered other than as part of a meal; b. Greeting cards and items with little intrinsic value, such as plaques, certificates, and trophies, which are intended solely for presentation; ¢. Loans from banks and other financial institutions on terms generally available to the public; 4. Social invitations from persons or entities, other than prohibited sources. An employee may accept food, refreshments and entertainment, not including travel or lodgings, at a social event attended by several persons where the invitation is from a person or entity that is not a prohibited source and no fee is charged to any person in attendance. (3) Imputed interests means the financial interests of the following persons will serve to disqualify an employee to the same extent as if they were the employee's own interests: a. ‘The employee's spouse/domestic partner; b. The employee's child; c. An organization or entity which the employee or his/her spouse serves as officer, director, trustee, general partner or employee; and d. A person with whom the employee is negotiating for or has an arrangement concerning prospective employment. (© Market value means the retail cost the employee would incur to purchase the gift. An employee who cannot ascertain the market value of a gift may estimate its market value by reference to the retail cost of similar items of like quality. The market value of a gift of a ticket entitling the holder to food, refreshments, ‘entertainment, or any other benefit shall be the face value of the ticket. () Particular matter encompasses only matters that involve deliberation, decision, or action that is focused upon the interests of specific persons, or a discrete and identifiable class of persons. The particular matters covered by this subpart include, but are not limited to, a judicial or other proceeding, application, request for a ruling or other determination, contract, claim, controversy, charge, accusation or arrest. (8) Personal and substantial means the direct and active supervision of the participation of a subordinate in the matter. To participate substantially means that the employee's involvement is of significance to the matter. Participation may be substantial even though it is not determinative of the outcome of the particular matter. However, it requires more than official responsibility, knowledge, perfunctory involvement, or involvement on. administrative or peripheral issues. A finding of substantiality should be based not only on the effort devoted to a matter, but also on the importance of the effort. Prohibited source means any person or entity who: a. _Is seeking official action by the employee or the employee's department; 5. Does business or seeks to do business with the county or the employee's department; ¢_ Conducts activities regulated by the employee or the er pee's urtment; d_ Has interests that may be substantially affected by performance or nonperformance of the employee's official duties; or ¢. Is an organization having a majority of its members as described in paragraphs (j)(9)a. through d. of this section.(10) A giftissolicited or accepted because of the employee's official position if itis from a person other than an employee and would not have been solicited, offered, or given had the employee not held the status, authority or duties associated with his/her county position. A gift which is solicited or accepted indirectly includes a gift: a. Given with the employee's knowledge and acquiescence to his/her parent, sibling, spouse, child (included adopted and step-children), or dependent relative because of that person's relationship to the employee, or b. Given to any other person, including any charitable organization, on the basis of designation, recommendation, or other specification by the employee. Third degree of relationship. The following persons are relatives within the third degree of relationship: -grandparent, grandparent, parent, unele, aunt, brother, sister, child, grandchild, great-grandchild, nephew orniece. (12) Vendor promotional training means training provided by any person or entity for the purpose of promoting its products or services. It does not include training provided under a county contract or by a contractor to facilitate use of produets or services it furnishes under a county contract. yee who violates the provision of this shall be guilty of misco ct and subjInternal Audit & Licensing c0UNT eg, x % — Comelia Louis \ J Interim Deputy Director of Finance TO: FROM: DATE: Kelvin Walton, Director of Purchasing & Contracting Interim Deputy Director of Finance, Internal Audit & Licensing ‘February 5, 2013 SUBJECT: Purchasing Card (P-Card) Comprehensive Audit Report Internal ‘Audit conducted a review of the County's Purchase Card (Chief Executive Ofticer W, Barrel lis, Bord of Commissioners Dist 1 laine Boyer District 2 sefP Rader Distriot3 District ‘Sharon Bam Son District LeMay District 6 District 7 stan Watson The issues addressed in the report were discussed with each Department's, Director, Manager, or Elected Official prior to this Comprehensive Audit Report. Ifyou would like to comment on the report, you may consider sending your comments or response directly to cour department head, Joel Gottlieb. If you have any questions about the review or this report, please free to contact me at extension 404-371-2639. Sincerely, Zachary Williams, Chief Operating Officer / Executive Assistant Joel Gottlieb, Chief Financial OfficerDeKalb County Purchasing & Contracting Purchasing Card Comprehensive Audit Report Report: Dated February 5, 2013 Finance — Internal Audit & Licensing Finance- Internal Audit Page 2DeKALB COUNTY PURCHASING CARD COMPREHENSIVE AUDIT REPORT TABLE OF CONTENTS TRANSMITTAL LETTER. COVER PAGE. BACKGROUND... SCOPE & METHODOLOGY. DETAILED COMMENTS. OBTAIN POLICIES AND PROCEDURES FOR DEKALB COUNTY P-CARD PROGRAM... EXAMINE INTERNAL CONTROLS OF EACH DEPARTMENT ASIT RELATES TO P-CARD TRANSACTIONS... 6 ENSURE COMPLIANCE WITH POLICY & PROCEDURES. REVIEWING OTHER POLICIES OF OTHER JURISDICTIONS/ ORGANIZATIONS ... TABLE & EXHIBITS Exhibit 1) Exhibi ‘otal Number of DeKalb County Purchasing Card Cardholders 2011 -Kalb County Purchasing Card Expenditures for 2011 in-air d Finance- Internal Audit Page 3DeKALB COUNTY PURCHASING CARD BACKGROUND BACKGROUND DeKalb County established a Purchasing Card program in 2003\“as an alternate method for the purchase of small dollar value, miscellaneous expenses." The Purchasing Card or “P-card” is a Bank of America Visa card. The card is tendered to designated employees for the purpose of making necessary business-related goods and services. For most County employees, the dollar limit per transaction is up to $1,000 and the total monthly limit is up to $2,000. Other selected P-Cardholders have a dollar transaction limit of $2,000 and monthly purchase limit of $5,000. All employees issued a P-Card are given a copy of the P-Card policy and must sign an acknowledgement form recognizing their responsibility to comply with the County’s P-Card policy. Purchasing and Contracting is responsible for overseeing the P-Card program. ‘The Purchasing Card ‘Administrator, designated by Purchasing and Contracting, is responsible for the daily management of the P-Card program. The administrator serves as a liaison between the Cardholders and the bank and coordinates training associated with the P-Card. ‘The Purchasing Card Policy states that the “P-Card is the property of DeKalb County and should only be used {for business-purposes. If an employee does not comply with the Purchasing Card guidelines, this may result in disciplinary action, up to and including termination of employment.” “in addition, DeKalb County is not required to pay sales tax to any supplier since the County is exempt from paying any State of Georgia sales tax. This applies to out of state purchases as well.” As of December 31, 2011, DeKalb County as (Number of P-Card Cardholder). rATISTICS FY09 FY10 FY ‘Number of cardholders 347 360 297 ‘Total transaction amount $ 1,218,000 $ 1,130,992 $1,199,157 a Finance- Internal Audit Page 4SCOPE & METHODOLOGY ‘The audit objective was to determine whether DeKalb County personnel assigned to P-Cards were complying with DeKalb County’s Purchasing Card Policy. This review included transactions for the period December 1, 2010 through May 31, 2011 OBJECTIVE - Obtain Manuals, Policies and Procedures a Obiain and review P-Card policies and procedures for the P-Card program. b. Interview management and staff to develop an understanding of the P-Card process and procedures. c. Obtain Countywide statistical data as it relates to P-Card expenditures. d. Evaluate P-Card Administrators procedures for terminating P-Cards. IL OBJECTIVE — Examine Internal Controls of each Department as it relates to P-Card transactions a. Examine P-Card internal controls of each department. LI. OBJECTIVE Ensure Compliance with Policies & Procedures | a. We reviewed cardholder transactions, signoff reports, purchase comments and invoices to determine that: ‘© The P-Card 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. «* Individual 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 poli procedures ($2,000 maximum per month). ‘* Cardholders were not using the P-Card for non-business related goods and services. ‘* The transactions were approved. (Manager and/or Department Head) and ’. OBJECTIVE — Review Policies of Other Jurisdictions/ Organizations a. Review P-Card policies of other jurisdictions/organizations. b. Determine whether policies of other jurisdictions can be included in the County’s P-Card policy. Below lists in detail the objectives of our comprehensive review. Based on the results of our review, we prepared specific issues and recommendations relating to the abovementioned objectives. These issues were discussed at the exit conference with management. ——_—$—<—_— ——————— Finance- Internal Audit PagesDeKalb COUNTY PURCHASING CARD DETAILED COMMENTS ‘The following were identified during our review. L OBTAIN POLICIES AND PROCEDURES FOR DEKALB COUNTY P-CARD PROGRAM Comments st Card Policy/Process ‘We noticed that the P-Card Policy was last updated in 2004. Since then, procedures have been changed or amended. Cardholders and Department Purchasing Card Representatives (DPCRs) use the Bank of ‘America Works System to retrieve information. We recommend that the P-Card policy be updated to reflect the current procedural changes. Procurement Card Training ‘During our review, we noticed several inconsistencies with the DPCRs’ knowledge of the P-Card policies/procedures. For example, some DPCRs had no knowledge of a transaction log and that it should be reconciled monthly. Several Cardholders were issued cards prior to receiving adequate training. ‘Training should be mandatory for Cardholders and DPCRs. A card should not be issued to Cardholders until the training requirement is met. We encourage periodic training sessions for Cardholders and DPCR%. A refresher course should be held every 5 years. ‘Training should include the following: ‘* Emphasize the importance of the Cardholder Agreement form by outlying the terms and conditions of the P-Card policy. * Review of P-Card policy allowable and prohibited items and disciplinary actions. « Overview of user manual for proper object codes for transaction expenditures. ‘* A review of forms associated with the P-Card policy, such as Sales and Use Tax Exemption form and transaction log. EXAMINE INTERNAL CONTROLS OF EACH DEPARTMENT AS IT RELATES TO P-CARD TRANSACTIONS if Se of D ‘We found that some transaction logs were signed by the same Cardholder who made the purchases. Key duties and responsibilities need to be divided or segregated among different staff members to reduce the risk of error or fraud. Recommendation ‘Someone other than the Cardholder should be responsible for the receipt and acceptance of the ‘purchases. No one individual should control all key aspects of a transaction or event. This practice ‘would strengthen internal purchasing controls by segregating the duties of ordering and receiving items within the department. Comment reement Form During our review, Internal Audit found that some Cardholders haven’t signed the P-Card Agreement Form, particularly employees who have been a Cardholder since the interception of the P-Card program. ——— EE Finance- Internal Audit Page 6‘The Purchasing Card Administrator should ensure that the P-Card agreement form is signed by all ‘employees prior to receiving a Purchasing Card. By signing the agreement form, the employee is acknowledging receipt and agreeing to the terms and conditions of the Purchasing Card Policy. ‘Also, we recommend that Purchasing and Contracting develop written procedures for issuing P-Cards to ‘ensure proper receipt of the card to the appropriate Cardholder. TI. ENSURE COMPLIANCE WITH POLICY & PROCEDURES Issues Parchasing Policy ~ Statement ion — Several depariments did not provide supporting documentation during our review. The Department ‘must maintain appropriate files in the event of an audit. Files must contain, at minimum, copies of the Monthly Transaction Log, Monthly Electronic Cardholder Statement, and any roceipts/supporting documentation.” adation AIL P-Card transactions should have supporting documentation. The logs are to be completed and reconcile monthly with all applicable receipts attached, This ensures that authorized purchases are approved, unauthorized charges are corrected, and adequate documentation ensures that expenditures incurred are in compliance with the P-Card policy. ing Policy - Transaction Several departments did not complete or maintain a transaction log. Some department personnel expressed that they had no knowledge of the transaction log. “The Transaction Log is to be maintained ‘monthly by the Cardholder. Each Cardholder is to complete all fields of the transaction log after they hhave made their purchase and attach applicable receipts. The Transaction Log is to be printed at the end of the statement period, checked for accuracy, reconciled against the Electronic Cardholder Statement.” ‘The following departments did not maintain a transaction log: © Board of Commissioner —District 4 & 5 © Planning & Sustainability ‘Citizen Help Center ‘© Probate Court © Community Service Board ‘* Public Defender © Community Development © Public Works ~Sanitation © Clerk of Chief Executive Office © Purchasing «© Clerk of Superior Court © Recorders Court © District Attorey © Roads and Drainage © Human Development © Superior Court © Juvenile Court © Workforce Development © Magistrate Court Recommendation We recommend that Cardholders complete and maintain Logs and reconcile the Logs against the electronic statement monthly. The Log provides an explanation for the purchase and the appropriate ‘general ledger account for the charge. Also, Logs are to be reviewed and approved by the Cardholder's, “Manager or Director. The abovementioned recommendations ensure reconcilements of transactions are ‘completed and management's review for compliance with the P-Card policy. As mentioned in a previous section of the report, due to the number of departments not maintaining a Log, a refresher ‘raining course would aid in ensuring compliance with the P-Card policy. — nent ternal Audit Page 7Approval of Transaction Logs P-Card Transaction Logs were not approved and signed by the Cardholder's Manager or Director. The Purchasing Policy outlines the Cardholder’s Director Responsibilities to “review, approve, and maintain the monthly Electronic Cardholder Statements, Transaction Log and applicable receipts, and sign the ‘monthly Transaction Log and Electronic Cardholder Statement, which will list all the individual ‘Cardholdee’s monthly transactions. Ensure all transactions comply with the policy guidelines.” Recommendation ‘To ensure appropriate hierarchical review and approval of transactions by someone with supervisory authority over the Cardholder, Transaction Logs are to be reviewed and approved by the Cardholder's Manager or Director. Parchasing P Good: ection 8.0 ‘During our review we observed that vendors included sales tax on several receipts ‘The P-Card Policy sates, “The County is exempt from paying any State of Georgia sales tax. This applies to out of state purchases as well.” During our review, we identified the following departments with sales tax charges: (Clerk of Chief Executive Officer and County Commission’s Office District Attorney ‘Medical Examiner Parks & Recreation Public Works- Fleet Maintenance Public Works- Transportation Recommendation ‘In order to take advantage of DeKalb County tax- exempt status, Cardholders should present their certificate of exemption to the vendor. Comment P Card Represt Resi Internal Audit reviewed the corresponding general ledger account number and supporting documents for each transaction on the transaction log. Sevoral departments’ transactions were misclassified to Operating Supplies or Other Miscellaneous Charges, object code 531101 and 523909, respectively. The P-Card Policy states that “upon receipt of all information from the Cardholder,” the Purchasing Card Representative “verifies the correct general ledger account numbers for each department Cardholder transaction.” Internal Audit recommends each Cardholder examine the transaetiot type prior to charging expenditures to Operating Supplies or Other Miscellaneous Charges. Each transaction should 'be charged to the appropriate abject code to ensure departmental expenses are properly identified. IV. REVIEWING OTHER POLICIES OF OTHER JURISDICTIONS/ ORGANIZATIONS Internal Audit obtained copies of the Purchasing Card policies from the State of Georgia, Clayton State University, and the University of West Georgia’s websites. We observed that the State of Georgia has the following categories in their Policy: © P-Card Policy Internal Controls, > Weekly independent review of all account maintenance activity by Card Program Administrator. © Legal Issues > Cardholder Background Checks > Cardholder Credit Checks ——_]{S_$_ 0 Finance- Internal Audit Page 8University of West Georgia’s website addresses the following in their P-Card policy and a Training, PowerPoint is available online, Their website has copy of a Disputed Item form that lists reasons for Aisputing a charge and Cardholder's certification of the disputed item. «Splitting Orders “The practice of splitting a large order into two or more orders, as well as purchasing the same items from two or more vendors may be considered an attempt to evade the limitations of the P-Card and ‘may lead to revocation of an individual’ P-Card privileges.” ‘We compiled a list of prohibited items from the abovementioned websites: services intended for non-work related usc or usc other than official County business). > Gift cards, calling cards, pre-paid cards or similar products > Fuel, mochanical repairs, and maintenance > Data plans, software, or applications (.. “apps”) for non-State Entity issued devices, including, but not limited to, smart phones (e.g. iPhone, Android, blackberry), laptop computers, or tablets (eg. iPad). Gee including in-room movies: Alcoholic beverages & Tobacco products ‘Any type or style of gifts, to include but not limited to awards, trophies, plaques, speaker fees, ‘and honorariums to employees or non-employees. Holiday decorations (All holiday decorations for the office, office door, or employee work station.) Use of P-card for Catering/Food for consumption by County Employees unless purchase qualifies as Employee Training, Per the GOA, “‘Thete are other exceptions to the general prohibition to providing free food to government employees at their official duty stations. Two ‘exceptions are derived from the Government Employees Training Act, 5 USC 4109. The first exception is called the "training" exception and it allows an agency to pay for the food of government employees attending a training conference at their official duty station if the meal is NECESSARY to obtain the full benefit of the training program. And it’s not enough to simply call the conference a "training conference." There must be actual training taking place. The Act specifically allows the expenditure of appropriated funds to pay for "all or a part of the necessary expenses of training" and meals can be considered a necessary expense of providing training, under the right circumstances. Use of this exception requires an administrative determination, by a responsible official in the organization, that providing meals is necessary to obtain the fall benefit of the training,” vv vvv Comments Internal Audit recommends Purchasing and Contracting establish P-Card 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 Cardholders. In addition, Purchasing and Contracting may consider including in their policy the aforementioned items to help improve the existing P-Card controls. ‘The following Exhibits are summaries of the data obtained and evaluated as part of our review. Exhibit 1: Total Number of DeKalb County Purchasing Card Cardholders 2011 DeKalb County Purchasing Card Expenditures for 2010 & 2011 Total Number of DeKalb County Purchasing Card Cardholders 2011" Page 9Cost Total Number of | Total Expenditures for Departments Center P-Cards Holders 2011 ssi 00200 16 713517950. ‘CEO's Office (00100 & 06100 5 25,118.56 Child Advocacy Genter 04000 T 110.51 (Cleric of Superior Court (03600 3 13,292.29 DeKalb Peachtree Airport 08200 7 33,576.56 [District Attomey 03900 a 69,492.95 ‘Economic Development 05600 1 3,430.45 ‘Extension Service (06900 & 02500 9 13,488.10 ‘Faoilities Maintenance ‘O10 5 353,563.77 Finance 07000 & 02100 6 20,681.67, Fire & Rescue 04900 3 7,158.19 Fleet Maintenance 01200 7 13,823.47 GIS 00800 3 2,381.41 ‘Workforce Development 7900 2 5,983.20 ‘Human & Community 07500 2 3,557.72 Development ‘Human Resources 01500 2 1974.01 Juvenile Court 03400 T 97.67 ‘Law Department (00300 1 2,011.24 ‘Magistrate Court (04800 2 9,696.42 Medical Examiner (04300 5 20,876.57 Parks Bonds Administration (09100 2 398.34 Tnformation Systems ‘01600 4 I 7,582.18 Parks & Cultural Affairs 06100 & 06200 ia i 33,877.89, Planning & Sustainability 05100 6 4,152.62 Police 04600 9 9,668.35 | Probate Court (04100 3 1,270.95 Public Defender 04500 4 8,164.92 Public Works 05400 & 05700 15 25,597.48 Purchasing & Contracting 01400 5 7,341.38 Recorders Court (04700 3 5,394.62 Registar 02900 6 7,154.90 Sanitation (08100 8 14,597.10 Sheriffs Office 03200 4 25,206.96 Solicitor 03800 6 22,416.67 [ State Court 02400 & 03700 21 74,199.92 Superior Court 03500 13 34,874.72 ‘Tax Commissioner (02800 3 6,165.95 Watershed ‘08000 a2 180,714.68 Total 297 1,199,156.89 T Numbers were obiained from the Purchasing and Contracting Department, Finance- Internal Audit Page 10DeKalb County Purchasing Card Expenditures for 2011" OBJECT DESCRIPTION TOTAL CODE EXPENDITURES FOR 2011 513100 | Wellness STAD 521108 | Tavestigation Services 37,336.25 521205__| Legal Fees $973.62, 521209 _ | Other Professional Services $12,530.72, 522201 | Maintenance & Repair Services $8,601.67 522321 | Rental of Equipment $1,519.91 523112 _| Insurance — Loss Control $772.04 523201 _| Postage $33,228.55 523202 _| Postage — Central Services $1,640.60 523209 _| Other Telecommunication Services $2,555.84 523401 _| Printing Services $1,119.63 523502 _| Travel ~ Airfare ‘$10,047.54 '523503_| Travel — Car Rental $1,180.45 523504 _ | Travel — Accommodations/ Hotel $17,132.13 ‘523505 _ | Travel — Per Diem $874.62 523506 _| Travel — Miscellaneous $2,586.65 523601 | Dues $3,912.84 523701 _| Training & Conference Fees — External $21,712.26 523903 _| Grand Jurors Expense $4,225.24 523904 | Witness Fees $1,053.33 523909 | Other Miscellaneous Charges $88,581.80 531101 | Operating Supplies $564,646.26 531102 | Supplies — Central Services $1,956.54 531105 _| Industrial Chemicals $277.20 531106 _ | Drugs & Medical Supplies $2,292.22 531107 _ | Uniforms & Clothing $6,279.45 531108 | Shop Supplies $4,342.68 531111 _ | Maintenance & Repair Materials — Parts, Tires, Lubes ‘$9,452.87 531112 _| Maintenance & Repair Materials ~Other $403,696.66 531301__| Food & Groceries of $3531 531401 | Books & Subscriptions $13,400.69 531701_| Other Supplies $310.64 342202 | Computer Software $108.75 $1,199,156.89 * Numbers were obtained from the Purchasing and Contracting Department. Finance- Internal Audit Page 11From: Walton, Kelvin Sent: ‘Wednesday, February 09, 2011 11:35 AM To: Dague, Dale L Ce: Bowman, Alta Subject: RE: New P-Card request for Robert James ‘Approved, bring card to me when it comes in and all paperwork. | will meet the DA and get him to sign all necessary paperwork. From: Dague, Dale L ‘Sent: Wednesday, February 09, 2011 11:12 AM To: Walton, Kel Cc: Bowman, Alita ‘Subject: New P-Card request for Robert James Robert James has requested a P-Card for himself in the DA's Office with @ $6,000 credit limit: ‘This is the limit established for P-Cards authorized for Travel. While Solicitor, he had the oniy card authorized by you for travel (other than BOCICEO). He had this authorization for about 2 months, until his card was cancelled in Sept 2010. Do you want his new DA card simitarly authorized for travel ($5,000) or should his be just the regular $2,000 limit with no travel? Dale L. Dague, CPCP Purchasing Card Administrator DeKalb County Department of Purchasing and Contracting 41300 Commerce Drive, 2nd Floor Decatur, GA 30030 didaque@dekalbcountyaa.gov 404-371-6240 404-371-7006 (fax)os From: Walton, Kelvin Sent: Tuesday, April 26, 2011 10:16 AM Dague, Dale L Bowman, Alita RE: P-Card for Sherry Boston -Solicitor General Yes sir we need to provide the P Card for travel with the $5,000 limi. | will present to her when the card is ready. ‘Thanks From: Dague, Dale L Sent: Tuesday, April 26, 2011 9:11 AM To: Walton, Kelvin Ce: Bowman, Alta ‘Subject: P-Card for Sherry Boston -Solicitor General ‘have a P-Card for Sherry Boston. Do you want me to set it regular $1,000 - $2,000? Or do you want it good for travel $6,000 - $5,000. Robert James has one for Travel as the DA and had Travel when he was Solicitor General. If you want it good for Travel, do you want to present the card and go over policies directly with her or do you want me to do it? Dale L. Dague, CPCP Purchasing Card Administrator DeKalb County Department of Purchasing and Contracting 1300 Commerce Drive, 2nd Floor Decatur, GA 30030 dldaque@dekalbountyaa.aov 404-371-6240 404-371-7006 (fax)From: James, Robert D, Sen Monday, October 24, 2011 2:18 PM To: Walton, Kelvin ce: Marchand, Nicole D. Subject: Deadline for Processing Purchase Docurnents ‘Mr. Walton, | received your memo dated September 22, 2011, advising all departments that the Oracle Purchasing System will be disabled on Friday, November 4, which will also include our P-Cards. Respectfully, the District Attorney's Office requests to be exempted from this restriction and allowed to continue the use of our P-Cards. We plan to use the P-Cards to purchase several things, including paying for travel arrangements for witnesses for trial, that must be purchased after November 4 because the criminal process does not stop afer this date. At last count, we have 8 trial weeks scheduled between November 7" and December 31° of 2011. We have no way of knowing in advance ‘which cases the judges will actually call for trial and therefore cannot anticipate when the various witnesses will be needed. In the absence of that knowledge, we cannot plan ahead to make the necessary travel arrangements. Also, Judges do not reset or “continue” cases until January just because the purchasing system is down. Further, many defendants are in jail pending charges and they, as well as the victims of these crimes, deserve timely adjudication of their criminal matters. In past years, we have dutifully complied with the county's requirements, but the cut-off dates have occurred much later in the year (mid-Decemierlend of November). As outlined above, complying this year, will adversely affect our abilty to prosecute our cases. Therefore, | respectfully request that the P-Cards assigned to the District Attomey’s Office not be de-activated. | appreciate your wilingness in past years to allow this office to continue use of the P-Cards, and ask that the same consideration be given this fiscal year. | look forward to your response. Robert James District Attomey‘White, Princella, Thursday, October 27, 2011 2:28 PM ‘Walton, Kelvin Bowman, Alita Message for Kelvin from District Attorney (DA) Robert James To: Kelvin Walton From: Robert Brown Message: Clarissa Brown called to get Kelvin on line to speak with DA Robert James. Telephone: 404-371-4961 Princella White ‘Administrative Assistant Purchasing and Contracting, Contracts Division 1300 Commerce Drive, 2nd Floor Decatur, Georgia 30030 Telephone: 404-371-2932 Fax: 404-371-6327SS From: James, Robert D, Sent: Friday, November 04, 2011 2:30 PM To: ‘Walton, Kelvin Subject: P-Cards ‘Thanks for speaking to me the other day. | want to remind you about not de-activating the District Attorney's Office P- Cards. Please let me know if there is any thing else you may need. Thanks again,From: Dague, Dale L Sent: Monday, November 07, 2011 11:48 AM To: Walton, Kelvin ce: Allen, Jeffrey; Dennis, Lori; Bowman, Alita Subj FW: Proposed P-Cards to be be left open after 11/4/11 Oracle Close Attachments: P-Cards left open after 110411.xis | got an additional request this morning from Mellonise Wheeler (Roads & Drainage) for 3 Cards to be left open Lenardo Owens, Willie Smith and Mellonise Wheeler. That would make 119 cards left open. Dale L. Dague, CPCP Purchasing Card Administrator DeKalb County Department of Purchasing and Contracting 1300 Commerce Drive, 2nd Floor Decatur, GA 30030 id kalbeoun! 404-371-6240 404-371-7006 (fax) From: Dague, Dale L Sent: Friday, November 04, 2011 10:56 AM To: Walton, Kelvin Ce: Allen, Jeffrey; Dennis, Lori; Bowman, Alita ‘Subject: Proposed P-Cards to be be left open after 11/4/11 Oracle Close Proposed Cards to be left open’ BOC-18 Cards (all cards) CEO-5 Cards (all cards) Faoilities-48 Cards (all cards) Planning-1 Card Fleet-2 Cards Sheriff-4 Cards (all cards) Watershed-38 Cards (all cards) This would be a total of 116 cards left open ‘The attachment shows all 116 cards by Department and Cardholder Dale L. Dague, CPCP Purchasing Card Administrator DeKalb County Department of Purchasing and Contracting 1300 Commerce Drive, 2nd Floor Decatur, GA 30030 didaque@dekalbcountyaa.gov 404-371-6240 404-371-7006 (fax)must copy pcard - Copy of P-Cards left open after 110411 Williams, Erica }Brennan 11, William Burke |Brooks, Donald [Brown, Michael ‘Harold D [Campbell Norris Davis, Randi [Doctor, Brenda L [Dodson, Wayne [Dougls, Ronald Dupuis, Daniet Fagan, Kieran |Fannin, Cristina F [Germain, Jean Goldsmith, Wilber B BOC 2 (Jeff Rader) BOC 2 (eff Rader) BOC 3 (Larry Johnson) "BOC 4 (Sharon Bames Sutton) BOC 4 (Sharon Barnes Sutton) BOC 5 (Lee May. [BOC (Lee May.) BOC 6 (Kathie Gannon) Tingle Purchase [Name (Lasts First MI) Department Designation Mcc | Cycletimit | Limit ‘BOC 2000 1000] BOC ceeaaeaE BOC 1 (Elaine Boyer) [BOC laine Boyer) 2000 1000] lEnloe, Caroline |BOC 2 (eff Rader) | 2000) 1000] Facilities Management Facilities Management Facilities Management (01120 (01120 01120 | Facilities Management (01120 Facilites Management Management Facilities Management Facilities Management Facilities Management Facilities Management Facilities Management ities Management Facilities Management ‘Facilities Management [Guzman, Dulce Facilities Management [Hall Johnathan Facilities Ma |Hardeman, Tyrone ____ Facilites Mana [fackson, John | Facilities Management \Fackson, Michael Facilities Management jo1120 | \iones, Lorer Z ‘Facilities Management z (01120 LFoseph, James Facilities Management (01120 Ikim, Haley S| ‘Facilities Management __|GENRL IKlug, Jeffery Facilities Management (01120 1013must copy pcard - Copy of P-Cards left open after 110411 [Knight, Wasi |Martinez, Thomas |McKinney, Michael! lortiz, Jose Pennington, Ron [Ricker, Claude Rutledge, John Shelton, Mitchell Facilities Management jori20 (01120 Facilities Management Facilities Management ~ Facilities Management Facilities Management [Facies Management ‘Facilities Management ~ Facil e Stephens, George —_PW-Fleet M HTerrell, Rodney __———_(PW-Fleet Maintenance Byrd, Marequel T Sheriff [Heim am {Sheriff —_ Hinton, Napoleon Sherif |Roscoe, Laura J Sheriff [Adams, Keith T Watershed Management [Ash Jara T ‘Watershed Management Battle, John L ‘Watershed Management flee ‘Watershed Management. |Chen, Rudolph A Watershed Management [Clark Sr., Deonta A |Watershed Management [Cote, Claude E Watershed Management |Colis, John H ~ [Watershed Management |Davis, leryE | Watershed Management |Decker, Colin J ‘Watershed Management Dunning, Robert L. Viohnson, Vantony A \Jones, Malcolm "Watershed Management Watershed Management Watershed Management Watershed Management ~ |Watershed Manageme ‘Watershed Management ‘Watershed Management ‘Watershed Management ‘Watershed Management Watershed Management \Watershed Management IKinnemore, Garry [Lambert Charles 'Watershed Management Watershed Management 203must copy peard - Copy of P-Cards left open after 110411 __|Watershed Management (GENRE [Watershed Management GENRL, _ Watershed Management GENRL. McClain, Bennie Watershed Management GENRL. /MeCoy Jr. Charles W Watershed Management ____(GENRL. /Moore, Allen fatershed Management GENRL Murrell, Larry K Watershed Management Murty, Jevon A Watershed Management Smith, Bradley Watershed Management [Smith EdgarD Watershed Management z ‘Watershed Management “Watershed Management | Watershed Management Watershed Management ‘Watershed Management 30f3White, Princella Thursday, December 08, 2011 12:15 PM Walton, Kelvin Bowman, Alita Nicole Marchand from the DA Office Nicole Marchand from the DeKalb DA Office Message: She stated that the P-Cards for the DA's Office have been tured off and it was discussed earlier that they ‘would not be tured off. The DA is out of the country and she need to make purchases for the office and none of the cards are on. Number: 7-7115 Princella White Administrative Assistant Purchasing and Contracting, Contracts Division 1300 Commerce Drive, 2nd Floor Decatur, Georgia 30030 ‘Telephone: 404-371-2932 Fax: 404-371-6327———————}$ From: Brown, Clarissa Sent: ‘Tuesday, June 05, 2012 1:39 PM To: Walton, Kelvin Please call Mr. Robert James, DeKalb District Attorney, at the number below. Thanks. Clarissa Brown Executive Assistant DeKalb County District Attorney's Office 556 North McDonough Street, Suite 700 Decatur, Georgia 30030 Phone 404-371-4961 Fax 404-371-2670Walton, Kelvin ‘Wednesday, June 06, 2012 2:10 PM Allen, Jeffrey Bowman, Alita; Dennis, Lori RE: Clarissa Brown's P-Card yes Original Message— From: Allen, Jeffrey Sent: Wednesday, June 06, 2012 8:04 AM To: Walton, Kelvin Cc: Bowman, Alita; Dennis, Lori ‘Subject: Clarissa Brown's P-Card Kelvin, The DA is requesting we remove all blocked MCC codes from Clarissa Brown's Pcard, Do you approve this request? Thanks Jeff Jeff Allen Deputy - CPO - Administrative Operations DeKalb County Department of Purchasing and Contracting Second Floor Maloof Center 1300 Commerce Drive Decatur, Georgia 30030 404-371-7051 404-371-6350 fax jallen@dekalbcountyga.gov inal Message-— From: Dennis, Lori Sent: Tuesday, June 05, 2012 1:01 PM To: Allen, Jeffrey Subject: RE: Clarissa Brown's P-Card Ok, thanks --Original Message~ From: Allen, Jeffrey Sent: Tuesday, June 05, 2012 7:44 AM To: Dennis, Lori Subject: RE: Clarissa Brown's P-CardLori, Kelvin must approve this. Thanks Jeff Jeff Allen Deputy - CPO - Administrative Operations Dekalb County Department of Purchasing and Contracting Second Floor Maloof Center 1300 Commerce Drive Decatur, Georgia 30030 404-371-7051. 404-371-6350 fax jallen@dekalbcountyga.gov Original Message— From: Dennis, Lori Sent: Monday, June 04, 2012 9:08 AM To: Allen, Jeffrey Subject: FW: Clarissa Brown's P-Card Jeff, they want the status to be blank. Things they are required to purchase get blocked by MCC codes. —Original Message-—~ From: Marchand, Nicole D. Sent: Saturday, June 02, 2012 8:45 PM To: Dennis, Lori Subject: Clarissa Brown's P-Card ‘This emall is to confirm that Clarissa Brown should have access to use her card with all vendors. Thanks. Nicole D. Marchand Chief Assistant District Attorney Dekalb County 404-371-2561aa nnn EEUU ee Walton, Kelvin Tuesday, October 23, 2012 7:22 PM James, Robert D. Marchand Golden, Nicole; Allen, Jeffrey RRE: Request to Continue the use of Purchase Cards DAJames Your request is approved, Jeff add the D A ‘s office to the list of departments that | have approved to remain open. Thanks From: James, Robert D. Sent: Wednesday, October 17, 2012 8:25 PM To: Walton, Kelvin Cc: Marchand Golden, Nicole ‘Subject: Request to Continue the use of Purchase Cards Mr. Watton, \.am contacting you regarding your memo dated September 28, 2012 in which you informed all County employees that November 9, 2012 would be the "deadline for processing purchase documents". Respectfully, the District Attorney's Office requests that we be allowed to continue using our Purchase Cards after this date. |lam requesting this concession because, although the County shuts down purchasing in early November each year, the Justice System and criminal trials still occur well after that date, and | still need to pay for travel arrangements for witnesses for trial. We have over 20 trial weeks in 10 Divisions scheduled between November 9" and January 218. However, judges determine which cases will be tried on these weeks and we have no way of knowing in advance which cases the judges will select to try, and, therefore, cannot anticipate when the witnesses will be needed on what dates. In the absence of that knowledge, we cannot plan ahead to make the necessary travel arrangements. Further, ‘many of trials involve defendants that are incarcerated and they, as well as the victims of these crimes, deserve timely adjudication of their criminal matters. Continued use of our P-cards would allow us the ability to still accommodate these needs. As outlined above, deactivating our P-cards will adversely affect our ability to prosecute serious, felony cases. Therefore, | respectfully request that we be allowed to continue the use of our P-Cards past November Sth, ‘Thank you. Robert D. James DeKalb County District Attorney '556 N. McDonough Street, Suite 700 Decatur, GA 30030 404-371-4961 404-371-2670 fax www. dekalbda.oraEurasia Vistro Searen Goverment vena Pes ‘TOTAL VALUE OF PURCHASE ORDERS $4,850.00 LARGEST PURCHASE ORDER $2,000.00 TOTAL PURCHASE ORDERS 4 LARGEST GOVERNMENT CUSTOMERS, County of Dekalb Location: 129 E Ponce De Leon Ave Decatur, GA, 30030 404-687-8822 a Eurasia Vistro Recent Awards: ‘Gourty of Deka $500 09 on 1220/2010 ‘Elven iro 2070 ay Party County of Det Etrosa Gio = inna Event AN nlsive June ‘tn Leilatve Recaption Net 2 County ot Deo $800.80 on 172072000 seg Yor BOGIED Vober Arrecaton PING cc CencSE nnnnnInnnEEEEee eee From: Dague, Dale L Sent: Tuesday, July 06, 2010 9:32 AM To: Walton, Kelvin; Bowman, Alita ce: Allen, Jeffrey Subject: PCard Charge Morris Williams Attachments: Signoff(1) Is Required Action? Morris Wiliams has the attached P-Card charge on his card, It is for food in the amount of $1,587.00.CH User Name. Last 4 Digits Purch bas Post Date Comp ee omytem Total $1,587.00