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

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 20700466 SHIRLEY M BOYLAN 2,550.00 SEVILLE JUTE & COTTON TOT 4 /15 01/26/15 17 21500472−02 20700466 SHIRLEY M BOYLAN 1,725.00 WATERPROOF GARMENT BAG − 4 /15 01/26/15 17 21500472−03 20700466 SHIRLEY M BOYLAN 840.00 EXECUTIVE LUGGAGE TAG FUL 4 /15 01/26/15 17 21500472−04 20700466 SHIRLEY M BOYLAN 600.00 CELL PHONE CARD HOLDER − 4 /15 01/26/15 17 21500472−05 20700466 SHIRLEY M BOYLAN 6,250.00 30 X 60 VELOUR 10.5 BEACH 4 /15 01/27/15 17 21500484−01 20501697 KOST ENTERPRISES 2,498.00 DOUBLE WALL POLY BAGS WIT TOTAL PROMOTIONAL ACTIVITIES .00 .00 14,463.00 548003 TRADE SHOW FEES 4 /15 01/08/15 21 V1502621 21200456 GAIL MORGAN 20.00 .00 FILM FL QTRLY MTG TOTAL TRADE SHOW FEES .00 20.00 .00 548020 WEBSITE DEV & MAINTENANCE 4 /15 01/15/15 21 1502812 21300295 PETER A MAYER AD 7,820.00 .00 TO153 WEBSITE IMPROV RUN DATE 02/18/2015 TIME 16:19:52 SUNGARD PENTAMATION, INC. − FINANCIAL ACCOUNTING SUNGARD PENTAMATION, INC. PAGE NUMBER: 2 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 548020 WEBSITE DEV & MAINTENANCE (cont’d) TOTAL WEBSITE DEV & MAINTENANCE .00 7,820.00 .00 548042 FALL CAMPAIGN 4 /15 01/26/15 13 −125,724.00 BT−CA−15−9 TOTAL FALL CAMPAIGN −125,724.00 .00 .00 548049 BRANDING 4 /15 01/15/15 21 1502817 21500119 REALIN SCRIPTS C 16,420.00 .00 POST PRODUCTION 4 /15 01/15/15 21 1502817 21500119 REALIN SCRIPTS C 50,000.00 .00 PRODUCTION/FOOTAGE TOTAL BRANDING .00 66,420.00 .00 548060 SPECIAL EVENTS 4 /15 01/27/15 17 21500488−01 21301266 REAL ATHLETIC DE 4,600.00 SPECIAL EVENT AND SPONSOR TOTAL SPECIAL EVENTS .00 .00 4,600.00 TOTAL 5TH TDT−TOURISM PROMOTION −125,724.00 75,491.46 19,063.00 RUN DATE 02/18/2015 TIME 16:19:53 SUNGARD PENTAMATION, INC. − FINANCIAL ACCOUNTING SUNGARD PENTAMATION, INC. PAGE NUMBER: 3 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 − 1152 − 2ND TDT−ADMINISTRATION ACCOUNT DATE T/C ENCUMBR REFERENCE VENDOR BUDGET EXPENDITURES ENCUMBRANCES DESCRIPTION 512010 SALARIES/WAGES−FULL−TIME 4 /15 01/07/15 22 14,091.75 PAYROLL CHARGES 4 /15 01/21/15 22 14,330.82 PAYROLL CHARGES TOTAL SALARIES/WAGES−FULL−TIME .00 28,422.57 .00 512020 SALARIES/WAGES−PART−TIME 4 /15 01/07/15 22 764.03 PAYROLL CHARGES 4 /15 01/21/15 22 1,226.34 PAYROLL CHARGES TOTAL SALARIES/WAGES−PART−TIME .00 1,990.37 .00 521000 FICA TAXES 4 /15 01/07/15 22 1,122.18 PAYROLL CHARGES−FRINGE 4 /15 01/21/15 22 1,175.83 PAYROLL CHARGES−FRINGE TOTAL FICA TAXES .00 2,298.01 .00 522000 RETIREMENT CONTRIBUTIONS 4 /15 01/07/15 22 1,778.78 PAYROLL CHARGES−FRINGE 4 /15 01/21/15 22 1,830.47 PAYROLL CHARGES−FRINGE TOTAL RETIREMENT CONTRIBUTIONS .00 3,609.25 .00 523000 LIFE & HEALTH INSURANCE 4 /15 01/07/15 22 100.00 PAYROLL CHARGES 4 /15 01/07/15 22 1,845.85 PAYROLL CHARGES−FRINGE 4 /15 01/07/15 22 72.94 PAYROLL CHARGES−FRINGE 4 /15 01/07/15 22 12.25 PAYROLL CHARGES−FRINGE 4 /15 01/07/15 22 11.41 PAYROLL CHARGES−FRINGE 4 /15 01/21/15 22 1,845.85 PAYROLL CHARGES−FRINGE 4 /15 01/21/15 22 72.94 PAYROLL CHARGES−FRINGE 4 /15 01/21/15 22 12.25 PAYROLL CHARGES−FRINGE 4 /15 01/21/15 22 11.41 PAYROLL CHARGES−FRINGE 4 /15 01/21/15 22 100.00 PAYROLL CHARGES TOTAL LIFE & HEALTH INSURANCE .00 4,084.90 .00 523012 CONTRA L&H INS (REBATE) 4 /15 01/08/15 19 REBATE −100.00 INSURANCE REBATE ALLOCATI 4 /15 01/21/15 19 REBATE −100.00 INSURANCE REBATE ALLOCATI TOTAL CONTRA L&H INS (REBATE) .00 −200.00 .00 524000 WORKERS’ COMPENSATION 4 /15 01/02/15 19 BUDGET−3 125.00 JANUARY 2015 TOTAL WORKERS’ COMPENSATION .00 125.00 .00 534001 CS−GENERAL FUND ADMIN 4 /15 01/02/15 19 BUDGET−1 33,747.00 GEN FUND ADMINISTRATION TOTAL CS−GENERAL FUND ADMIN .00 33,747.00