Okaloosa County BOCC — June 25, 2015 — III. l. Expenditure Transactions — reading text

TOURIST DEVELOPMENT DEPARTMENT MEMORANDUM DATE: June 25, 2015 TO: Tourist Development Council FROM: Ed Schroeder, Tourist Development Department Director Charlotte Dunworth, Finance, Administration, & Compliance Manager SUBJECT: Monthly Expenditure Transaction Analysis STATEMENT OF ISSUE: Pursuant to Florida Statutes 125.0104(4)(e), “The council shall continuously review expenditures… Expenditures which the council believes to be unauthorized shall be reported to the county governing board and the Department of Revenue”. BACKGROUND: One of the most comprehensive reports from the County’s accounting system is the Expenditure Transaction Analysis, which lists the fiscal period, date, transaction type, check number, vendor number, vendor name, dollar amount, and description for each tourist development tax expenditure transaction. This report is being provided to assist the TDC in identifying possibly unauthorized expenditures. The following pages provide transaction detail for the month of May 2015. OPTIONS: N/A RECOMMENDATION TO BCC: N/A, for informational purposes only. SUNGARD PENTAMATION, INC. PAGE NUMBER: 1 DATE: 06/17/2015 OKALOOSA COUNTY BOCC AUDIT11 TIME: 12:42:15 EXPENDITURE TRANSACTION ANALYSIS SELECTION CRITERIA: transact.yr=’15’ and transact.period=’8’ and transact.fund=’104’ ACCOUNTING PERIOD: 9/15 FUND − 104 − TOURIST DEVELOPMENT FUND DEPARTMENT − 1151 − 5TH TDT−TOURISM PROMOTION ACCOUNT DATE T/C ENCUMBR REFERENCE VENDOR BUDGET EXPENDITURES ENCUMBRANCES DESCRIPTION 512010 SALARIES/WAGES−FULL−TIME 8 /15 05/22/15 22 681.28 PAYROLL CHARGES 8 /15 05/27/15 22 1,703.20 PAYROLL CHARGES TOTAL SALARIES/WAGES−FULL−TIME .00 2,384.48 .00 521000 FICA TAXES 8 /15 05/22/15 22 52.12 PAYROLL CHARGES−FRINGE 8 /15 05/27/15 22 130.30 PAYROLL CHARGES−FRINGE TOTAL FICA TAXES .00 182.42 .00 522000 RETIREMENT CONTRIBUTIONS 8 /15 05/22/15 22 50.21 PAYROLL CHARGES−FRINGE 8 /15 05/27/15 22 125.53 PAYROLL CHARGES−FRINGE TOTAL RETIREMENT CONTRIBUTIONS .00 175.74 .00 534003 CS−CONSULTING 8 /15 05/21/15 21 V1505930 21200456 GAIL MORGAN 3,166.67 .00 APRIL2015 FILM COMMIS TOTAL CS−CONSULTING .00 3,166.67 .00 540002 TRAVEL OUT−OF−COUNTY 8 /15 05/14/15 21 V1505774 21200456 GAIL MORGAN 998.42 .00 TRIBECA FILM FEST TOTAL TRAVEL OUT−OF−COUNTY .00 998.42 .00 540005 TRAVEL LODGING EXPENSES 8 /15 05/14/15 21 V1505774 21200456 GAIL MORGAN 3,759.99 .00 TRIBECA FILM FEST TOTAL TRAVEL LODGING EXPENSES .00 3,759.99 .00 541011 CELLULAR PHONES/PAGERS 8 /15 05/27/15 19 MOBILEDV −5.00 05/28/2015 MOBILE DEVICE 8 /15 05/27/15 11 .00 TOTAL CELLULAR PHONES/PAGERS .00 −5.00 .00 545990 INSURANCE−OTHER 8 /15 05/04/15 19 BUDGET−5 118.00 GENERAL LIABILITY TOTAL INSURANCE−OTHER .00 118.00 .00 548003 TRADE SHOW FEES 8 /15 05/21/15 21 1505879 014431 FILM FLORIDA INC 1,500.00 .00 2015 REGISTRATION 8 /15 05/21/15 21 V1505930 21200456 GAIL MORGAN 2,000.00 .00 REG TRIBECA FILM FEST TOTAL TRADE SHOW FEES .00 3,500.00 .00 548010 AGENCY BASE SVCS−MONTHLY 8 /15 05/14/15 21 1505788 21300295 PETER A MAYER AD 801.70 .00 TRAVEL EXPENSES TOTAL AGENCY BASE SVCS−MONTHLY .00 801.70 .00 548020 WEBSITE DEV & MAINTENANCE 8 /15 05/21/15 21 1505944 21300295 PETER A MAYER AD 3,536.25 .00 GETTING HERE MAP UPDA RUN DATE 06/17/2015 TIME 12:42:15 SUNGARD PENTAMATION, INC. − FINANCIAL ACCOUNTING SUNGARD PENTAMATION, INC. PAGE NUMBER: 2 DATE: 06/17/2015 OKALOOSA COUNTY BOCC AUDIT11 TIME: 12:42:15 EXPENDITURE TRANSACTION ANALYSIS SELECTION CRITERIA: transact.yr=’15’ and transact.period=’8’ and transact.fund=’104’ ACCOUNTING PERIOD: 9/15 FUND − 104 − TOURIST DEVELOPMENT FUND DEPARTMENT − 1151 − 5TH TDT−TOURISM PROMOTION ACCOUNT DATE T/C ENCUMBR REFERENCE VENDOR BUDGET EXPENDITURES ENCUMBRANCES DESCRIPTION 548020 WEBSITE DEV & MAINTENANCE (cont’d) 8 /15 05/28/15 21 1506085 20900370 REVIVE MEDIA SER 1,017.00 .00 2/1/15−4/30/15 MAINT TOTAL WEBSITE DEV & MAINTENANCE .00 4,553.25 .00 548043 CHRISTMAS CAMPAIGN 8 /15 05/08/15 19 COR8AF −72,126.77 CORRECT #1505290 TOTAL CHRISTMAS CAMPAIGN .00 −72,126.77 .00 548046 SUMMER CAMPAIGN 8 /15 05/08/15 19 COR8AF 72,126.77 CORRECT #1505290 8 /15 05/21/15 21 1505944 21300295 PETER A MAYER AD 53.72 .00 CO−OP MEDIA PASS 8 /15 05/21/15 21 1505944 21300295 PETER A MAYER AD 467.75 .00 LEISURE ONLINE MEDIA 8 /15 05/21/15 21 1505944 21300295 PETER A MAYER AD 3,465.00 .00 TO CHERRY BLOSSOM FES TOTAL SUMMER CAMPAIGN .00 76,113.24 .00 548060 SPECIAL EVENTS 8 /15 05/07/15 21 21500279−01 V1505615 000428 HORIZONS OF OKAL 8,640.00 −8,640.00 SPECIAL EVENT AND SPONSOR 8 /15 05/08/15 17 21500946−01 21500203 GUSU PADDLE & SU 2,741.00 LOCAL EVENT MARKETING FUN 8 /15 05/08/15 17 21500947−01 002241 DESTIN AREA CHAM 3,689.00 LOCAL EVENT MARKETING FUN 8 /15 05/08/15 17 21500948−01 21001823 FLORIDA POWERBOA 20,000.00 LOCAL EVENT MARKETING FUN 8 /15 05/19/15 17 21500969−01 21500202 WHITE SANDS SPOR 18,812.00 LOCAL EVENT MARKETING FUN 8 /15 05/19/15 17 21500970−01 21500202 WHITE SANDS SPOR 2,500.00 LOCAL EVENT MARKETING FUN 8 /15 05/19/15 17 21500971−01 21500202 WHITE SANDS SPOR 5,375.00 LOCAL EVENT MARKETING FUN 8 /15 05/21/15 21 21500763−01 1505964 21001488 SOUTHERN EVENTS 11,132.21 −12,367.00 SPECIAL EVENT AND SPONSOR TOTAL SPECIAL EVENTS .00 19,772.21 32,110.00 549905 MOTOR VEHICLE REPORTS 8 /15 05/29/15 21 V2150206 014799 BANK OF AMERICA 15.69 .00 FADV BACKROUND SERVICES 8 /15 05/29/15 11 .00 ESTABLISH FOR CC TOTAL MOTOR VEHICLE REPORTS .00 15.69 .00 549906 BACKGROUND CHECKS 8 /15 05/29/15 21 V2150206 014799 BANK OF AMERICA 9.95 .00 NATL STDNT CLEARINGHOUSE TOTAL BACKGROUND CHECKS .00 9.95 .00 TOTAL 5TH TDT−TOURISM PROMOTION .00 43,419.99 32,110.00 RUN DATE 06/17/2015 TIME 12:42:15 SUNGARD PENTAMATION, INC. − FINANCIAL ACCOUNTING SUNGARD PENTAMATION, INC. PAGE NUMBER: 3 DATE: 06/17/2015 OKALOOSA COUNTY BOCC AUDIT11 TIME: 12:42:15 EXPENDITURE TRANSACTION ANALYSIS SELECTION CRITERIA: transact.yr=’15’ and transact.period=’8’ and transact.fund=’104’ ACCOUNTING PERIOD: 9/15 FUND − 104 − TOURIST DEVELOPMENT FUND DEPARTMENT − 1152 − 2ND TDT−ADMINISTRATION ACCOUNT DATE T/C ENCUMBR REFERENCE VENDOR BUDGET EXPENDITURES ENCUMBRANCES DESCRIPTION 512010 SALARIES/WAGES−FULL−TIME 8 /15 05/22/15 22 14,597.35 PAYROLL CHARGES 8 /15 05/27/15 22 14,377.24 PAYROLL CHARGES TOTAL SALARIES/WAGES−FULL−TIME .00 28,974.59 .00 512020 SALARIES/WAGES−PART−TIME 8 /15 05/22/15 22 1,451.28 PAYROLL CHARGES 8 /15 05/22/15 22 200.93 PAYROLL CHARGES 8 /15 05/22/15 22 −200.93 PAYROLL CHARGES 8 /15 05/27/15 22 1,494.62 PAYROLL CHARGES TOTAL SALARIES/WAGES−PART−TIME .00 2,945.90 .00 521000 FICA TAXES 8 /15 05/22/15 22 1,213.41 PAYROLL CHARGES−FRINGE 8 /15 05/22/15 22 15.37 PAYROLL CHARGES−FRINGE 8 /15 05/22/15 22 −15.37 PAYROLL CHARGES−FRINGE 8 /15 05/27/15 22 1,199.92 PAYROLL CHARGES−FRINGE TOTAL FICA TAXES .00 2,413.33 .00 522000 RETIREMENT CONTRIBUTIONS 8 /15 05/22/15 22 1,866.71 PAYROLL CHARGES−FRINGE 8 /15 05/22/15 22 14.81 PAYROLL CHARGES−FRINGE 8 /15 05/22/15 22 −14.81