Okaloosa County BOCC — December 10, 2015 — III. s. Expenditure Transactions — reading text

TOURIST DEVELOPMENT DEPARTMENT MEMORANDUM DATE: December 10, 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 months of October & November 2015. OPTIONS: N/A RECOMMENDATION TO BCC: N/A, for informational purposes only.  OCTOBER SUNGARD PENTAMATION, INC. PAGE NUMBER: 1 DATE: 12/01/2015 OKALOOSA COUNTY BOCC AUDIT11 TIME: 07:21:23 EXPENDITURE TRANSACTION ANALYSIS SELECTION CRITERIA: transact.yr=’16’ and transact.period=’1’ and transact.fund=’104’ ACCOUNTING PERIOD: 2/16 FUND − 104 − TOURIST DEVELOPMENT FUND DEPARTMENT − 1151 − 5TH TDT−TOURISM PROMOTION ACCOUNT DATE T/C ENCUMBRANC REFERENCE VENDOR BUDGET EXPENDITURES ENCUMBRANCES DESCRIPTION 512010 SALARIES/WAGES−FULL−TIME 1 /16 10/01/15 22 1,703.20 PAYROLL CHARGES 1 /16 10/01/15 11 44,794.00 POSTED FROM BUDGET SYSTEM 1 /16 10/14/15 22 1,722.40 PAYROLL CHARGES 1 /16 10/29/15 22 1,722.40 PAYROLL CHARGES 1 /16 10/30/15 19 RVACCSAL −2,072.29 REV FYE15 SALARY ACCRUAL TOTAL SALARIES/WAGES−FULL−TIME 44,794.00 3,075.71 .00 512020 SALARIES/WAGES−PART−TIME 1 /16 10/01/15 11 .00 POSTED FROM BUDGET SYSTEM TOTAL SALARIES/WAGES−PART−TIME .00 .00 .00 513010 SALARIES/WAGES−RELIEF 1 /16 10/12/15 11 .00 1 /16 10/14/15 22 136.85 PAYROLL CHARGES 1 /16 10/21/15 13 1,000.00 BT−CA−16−01 1 /16 10/29/15 22 338.10 PAYROLL CHARGES 1 /16 10/30/15 19 RVACCSAL −29.33 REV FYE15 SALARY ACCRUAL TOTAL SALARIES/WAGES−RELIEF 1,000.00 445.62 .00 521000 FICA TAXES 1 /16 10/01/15 11 3,427.00 POSTED FROM BUDGET SYSTEM 1 /16 10/01/15 22 128.01 PAYROLL CHARGES−FRINGE 1 /16 10/14/15 22 139.94 PAYROLL CHARGES−FRINGE 1 /16 10/29/15 22 157.62 PAYROLL CHARGES−FRINGE 1 /16 10/30/15 19 RVACFICA −158.00 REV FY15 FICA ACCRUAL TOTAL FICA TAXES 3,427.00 267.57 .00 522000 RETIREMENT CONTRIBUTIONS 1 /16 10/01/15 11 3,252.00 POSTED FROM BUDGET SYSTEM 1 /16 10/01/15 22 123.65 PAYROLL CHARGES−FRINGE 1 /16 10/14/15 22 125.05 PAYROLL CHARGES−FRINGE 1 /16 10/29/15 22 125.05 PAYROLL CHARGES−FRINGE TOTAL RETIREMENT CONTRIBUTIONS 3,252.00 373.75 .00 523000 LIFE & HEALTH INSURANCE 1 /16 10/01/15 11 8,990.00 POSTED FROM BUDGET SYSTEM 1 /16 10/01/15 22 380.25 PAYROLL CHARGES−FRINGE 1 /16 10/01/15 22 10.94 PAYROLL CHARGES−FRINGE 1 /16 10/01/15 22 1.63 PAYROLL CHARGES−FRINGE 1 /16 10/01/15 22 1.75 PAYROLL CHARGES−FRINGE 1 /16 10/14/15 22 380.25 PAYROLL CHARGES−FRINGE 1 /16 10/14/15 22 10.94 PAYROLL CHARGES−FRINGE 1 /16 10/14/15 22 1.75 PAYROLL CHARGES−FRINGE 1 /16 10/14/15 22 1.63 PAYROLL CHARGES−FRINGE TOTAL LIFE & HEALTH INSURANCE 8,990.00 789.14 .00 RUN DATE 12/01/2015 TIME 07:21:23 SUNGARD PENTAMATION, INC. − FINANCIAL ACCOUNTING  OCTOBER SUNGARD PENTAMATION, INC. PAGE NUMBER: 2 DATE: 12/01/2015 OKALOOSA COUNTY BOCC AUDIT11 TIME: 07:21:23 EXPENDITURE TRANSACTION ANALYSIS SELECTION CRITERIA: transact.yr=’16’ and transact.period=’1’ and transact.fund=’104’ ACCOUNTING PERIOD: 2/16 FUND − 104 − TOURIST DEVELOPMENT FUND DEPARTMENT − 1151 − 5TH TDT−TOURISM PROMOTION ACCOUNT DATE T/C ENCUMBRANC REFERENCE VENDOR BUDGET EXPENDITURES ENCUMBRANCES DESCRIPTION 523012 CONTRA L&H INS (REBATE) 523012 CONTRA L&H INS (REBATE) 1 /16 10/01/15 11 .00 POSTED FROM BUDGET SYSTEM 1 /16 10/01/15 19 REBATE −20.00 INSURANCE REBATE ALLOCATI 1 /16 10/29/15 19 REBATE −20.00 INSURANCE REBATE ALLOCATI TOTAL CONTRA L&H INS (REBATE) .00 −40.00 .00 524000 WORKERS’ COMPENSATION 1 /16 10/01/15 11 116.00 POSTED FROM BUDGET SYSTEM 1 /16 10/01/15 19 BUDGET−3 10.00 OCTOBER 2015 TOTAL WORKERS’ COMPENSATION 116.00 10.00 .00 534003 CS−CONSULTING 1 /16 10/01/15 11 .00 POSTED FROM BUDGET SYSTEM TOTAL CS−CONSULTING .00 .00 .00 534009 CS−PUBLIC RELATIONS 1 /16 10/01/15 11 .00 POSTED FROM BUDGET SYSTEM TOTAL CS−PUBLIC RELATIONS .00 .00 .00 534018 CS−CHAMBER OF COMMERCE 1 /16 10/01/15 11 40,000.00 POSTED FROM BUDGET SYSTEM 1 /16 10/29/15 21 1600841 002241 DESTIN AREA CHAM 5,000.00 .00 7/1/15−9/30/15 TOTAL CS−CHAMBER OF COMMERCE 40,000.00 5,000.00 .00 534500 CS−PERSONNEL 1 /16 10/01/15 11 1,000.00 POSTED FROM BUDGET SYSTEM 1 /16 10/21/15 13 −1,000.00 BT−CA−16−01 TOTAL CS−PERSONNEL .00 .00 .00 534900 CS−OTHER 1 /16 10/01/15 11 .00 POSTED FROM BUDGET SYSTEM TOTAL CS−OTHER .00 .00 .00 540002 TRAVEL OUT−OF−COUNTY 1 /16 10/01/15 11 5,373.00 POSTED FROM BUDGET SYSTEM TOTAL TRAVEL OUT−OF−COUNTY 5,373.00 .00 .00 540005 TRAVEL LODGING EXPENSES 1 /16 10/01/15 11 9,950.00 POSTED FROM BUDGET SYSTEM TOTAL TRAVEL LODGING EXPENSES 9,950.00 .00 .00 541010 COMMUNICATIONS SERVICE 1 /16 10/01/15 11 85.00 POSTED FROM BUDGET SYSTEM TOTAL COMMUNICATIONS SERVICE 85.00 .00 .00 541011 CELLULAR PHONES/PAGERS RUN DATE 12/01/2015 TIME 07:21:23 SUNGARD PENTAMATION, INC. − FINANCIAL ACCOUNTING  OCTOBER SUNGARD PENTAMATION, INC. PAGE NUMBER: 3 DATE: 12/01/2015 OKALOOSA COUNTY BOCC AUDIT11 TIME: 07:21:23 EXPENDITURE TRANSACTION ANALYSIS SELECTION CRITERIA: transact.yr=’16’ and transact.period=’1’ and transact.fund=’104’ ACCOUNTING PERIOD: 2/16 FUND − 104 − TOURIST DEVELOPMENT FUND DEPARTMENT − 1151 − 5TH TDT−TOURISM PROMOTION ACCOUNT DATE T/C ENCUMBRANC REFERENCE VENDOR BUDGET EXPENDITURES ENCUMBRANCES DESCRIPTION 541011 CELLULAR PHONES/PAGERS 1 /16 10/01/15 19