Okaloosa County BOCC — February 26, 2015 — II.c. Expenditure Transactions

TOURIST DEVELOPMENT DEPARTMENT MEMORANDUM DATE: January 22, 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 January 2015. OPTIONS: N/A RECOMMENDATION TO BCC: N/A, for informational purposes only. SUNGARD PENTAMATION, INC. PAGE NUMBER: 1 DATE: 02/18/2015 OKALOOSA COUNTY BOCC AUDIT11 TIME: 16:19:52 EXPENDITURE TRANSACTION ANALYSIS SELECTION CRITERIA: transact.yr=’15’ and transact.period=’4’ and transact.fund=’104’ ACCOUNTING PERIOD: 5/15 FUND − 104 − TOURIST DEVELOPMENT FUND DEPARTMENT − 1151 − 5TH TDT−TOURISM PROMOTION ACCOUNT DATE T/C ENCUMBR REFERENCE VENDOR BUDGET EXPENDITURES ENCUMBRANCES DESCRIPTION 521000 FICA TAXES 4 /15 01/30/15 11 .00 ESTABLISH TOTAL FICA TAXES .00 .00 .00 522000 RETIREMENT CONTRIBUTIONS 4 /15 01/30/15 11 .00 ESTABLISH TOTAL RETIREMENT CONTRIBUTIONS .00 .00 .00 523000 LIFE & HEALTH INSURANCE 4 /15 01/30/15 11 .00 ESTABLISH TOTAL LIFE & HEALTH INSURANCE .00 .00 .00 523012 CONTRA L&H INS (REBATE) 4 /15 01/30/15 11 .00 ESTABLISH TOTAL CONTRA L&H INS (REBATE) .00 .00 .00 524000 WORKERS’ COMPENSATION 4 /15 01/30/15 11 .00 ESTABLISH TOTAL WORKERS’ COMPENSATION .00 .00 .00 540002 TRAVEL OUT−OF−COUNTY 4 /15 01/08/15 21 V1502621 21200456 GAIL MORGAN 688.20 .00 FILM FL QTRLY MTG TOTAL TRAVEL OUT−OF−COUNTY .00 688.20 .00 540005 TRAVEL LODGING EXPENSES 4 /15 01/08/15 21 V1502621 21200456 GAIL MORGAN 425.26 .00 FILM FL QTRLY MTG TOTAL TRAVEL LODGING EXPENSES .00 425.26 .00 545990 INSURANCE−OTHER 4 /15 01/02/15 19 BUDGET−5 118.00 GENERAL LIABILITY TOTAL INSURANCE−OTHER .00 118.00 .00 548001 PROMOTIONAL ACTIVITIES 4 /15 01/26/15 17 21500472−01