Okaloosa County BOCC — January 22, 2015 — II.d. 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 Background 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”. Discussion 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 November and December 2014. TDC Recommendation to BCC For informational purposes only; no recommendation needed.  November 2014 SUNGARD PENTAMATION, INC. PAGE NUMBER: 1 DATE: 01/13/2015 OKALOOSA COUNTY BOCC AUDIT11 TIME: 16:47:47 EXPENDITURE TRANSACTION ANALYSIS SELECTION CRITERIA: transact.yr=’15’ and transact.period=’2’ and transact.fund=’104’ ACCOUNTING PERIOD: 4/15 FUND − 104 − TOURIST DEVELOPMENT FUND DEPARTMENT − 1151 − 5TH TDT−TOURISM PROMOTION ACCOUNT DATE T/C ENCUMBR REFERENCE VENDOR BUDGET EXPENDITURES ENCUMBRANCES DESCRIPTION 534003 CS−CONSULTING 2 /15 11/06/14 21 V1500994 21200456 GAIL MORGAN 3,166.67 .00 FILM COMMISSION SVCS 2 /15 11/26/14 21 V1501572 21200456 GAIL MORGAN 3,166.67 .00 FILM COMMISSION SVCS TOTAL CS−CONSULTING .00 6,333.34 .00 540002 TRAVEL OUT−OF−COUNTY 2 /15 11/24/14 21 V2150052 014799 BANK OF AMERICA 309.20 .00 DELTA AIR 0062372852436 2 /15 11/24/14 21 V2150052 014799 BANK OF AMERICA 359.20 .00 DELTA AIR 0062372684875 TOTAL TRAVEL OUT−OF−COUNTY .00 668.40 .00 540005 TRAVEL LODGING EXPENSES 2 /15 11/24/14 21 V2150052 014799 BANK OF AMERICA 751.47 .00 HOLIDAYINNEXPRESSCONVENT TOTAL TRAVEL LODGING EXPENSES .00 751.47 .00 542001 POSTAGE/FREIGHT CHARGES 2 /15 11/13/14 21 V1501166 009109 CASS DATA & MAIL 6.40 .00 ECCC TOTAL POSTAGE/FREIGHT CHARGES .00 6.40 .00 545990 INSURANCE−OTHER 2 /15 11/03/14 19 BUDGET−5 118.00 GENERAL LIABILITY TOTAL INSURANCE−OTHER .00 118.00 .00 548001 PROMOTIONAL ACTIVITIES 2 /15 11/18/14 17 21500229−01 21100394 THE LOCATION GUI 5,693.00 FULL PAGE BENDAY/LOGO/COM 2 /15 11/24/14 21 V2150052 014799 BANK OF AMERICA 2,500.00 .00 SQ ROMONA ROBBINS TOTAL PROMOTIONAL ACTIVITIES .00 2,500.00 5,693.00 548020 WEBSITE DEV & MAINTENANCE 2 /15 11/05/14 21 21500093−01 21500080 OPULENT WORX .00 −3,240.00 FY15 STRATEGIC MARKETING 2 /15 11/24/14 21 V2150052 014799 BANK OF AMERICA 1,017.00 .00 REVIVE MEDIA SERVICES TOTAL WEBSITE DEV & MAINTENANCE .00 1,017.00 −3,240.00 548044 SNOWBIRD CAMPAIGN 2 /15 11/26/14 21 1501586 21300295 PETER A MAYER AD 8,700.00 .00 TO115 ONLINE MEDIA TOTAL SNOWBIRD CAMPAIGN .00 8,700.00 .00 548047 NON−SEASONAL 2 /15 11/05/14 13 3,500.00 BT−15−3 2 /15 11/05/14 13 13,500.00 BT−15−3 2 /15 11/06/14 17 21500174−01 21500086 MAKE A SCENE MAR 3,000.00 PREMIER LIVE STREAMING SP 2 /15 11/07/14 17 21401846−07 20600847 BOOMER AVIATION 964.29 CHANGE ORDER − 1 2 /15 11/07/14 17 21401846−08 20600847 BOOMER AVIATION 964.29 CHANGE ORDER − 1 2 /15 11/07/14 17 21401846−09 20600847 BOOMER AVIATION 964.29 CHANGE ORDER − 1 2 /15 11/07/14 17 21401846−10 20600847 BOOMER AVIATION 964.29 CHANGE ORDER − 1 2 /15 11/07/14 17 21401846−11 20600847 BOOMER AVIATION 964.29 CHANGE ORDER − 1 2 /15 11/07/14 17 21401846−12 20600847 BOOMER AVIATION 964.29 CHANGE ORDER − 1 2 /15 11/07/14 17 21401846−13 20600847 BOOMER AVIATION 964.29 CHANGE ORDER − 1 RUN DATE 01/13/2015 TIME 16:47:47 SUNGARD PENTAMATION, INC. − FINANCIAL ACCOUNTING  November 2014 SUNGARD PENTAMATION, INC. PAGE NUMBER: 2 DATE: 01/13/2015 OKALOOSA COUNTY BOCC AUDIT11 TIME: 16:47:47 EXPENDITURE TRANSACTION ANALYSIS SELECTION CRITERIA: transact.yr=’15’ and transact.period=’2’ and transact.fund=’104’ ACCOUNTING PERIOD: 4/15 FUND − 104 − TOURIST DEVELOPMENT FUND DEPARTMENT − 1151 − 5TH TDT−TOURISM PROMOTION ACCOUNT DATE T/C ENCUMBR REFERENCE VENDOR BUDGET EXPENDITURES ENCUMBRANCES DESCRIPTION 548047 NON−SEASONAL (cont’d) 2 /15 11/07/14 17 21401846−14 20600847 BOOMER AVIATION 964.29 CHANGE ORDER − 1 2 /15 11/07/14 17 21401846−15 20600847 BOOMER AVIATION 964.29 CHANGE ORDER − 1 2 /15 11/13/14 21 21401846−07 1501162 20600847 BOOMER AVIATION 428.57 −428.57 CHANGE ORDER − 1 2 /15 11/13/14 21 21401846−08 1501162 20600847 BOOMER AVIATION 428.57 −428.57 CHANGE ORDER − 1 2 /15 11/13/14 21 21401846−09 1501162 20600847 BOOMER AVIATION 428.57 −428.57 CHANGE ORDER − 1 2 /15 11/13/14 21 21401846−10 1501162 20600847 BOOMER AVIATION 428.57 −428.57 CHANGE ORDER − 1 2 /15 11/13/14 21 21401846−11 1501162 20600847 BOOMER AVIATION 428.57 −428.57 CHANGE ORDER − 1 2 /15 11/13/14 21 21401846−12 1501162 20600847 BOOMER AVIATION 428.57 −428.57 CHANGE ORDER − 1 2 /15 11/13/14 21 21401846−13 1501162 20600847 BOOMER AVIATION 428.57 −428.57 CHANGE ORDER − 1 2 /15 11/13/14 21 21401846−14 1501162 20600847 BOOMER AVIATION 428.57 −428.57 CHANGE ORDER − 1 2 /15 11/13/14 21 21401846−15 1501162 20600847 BOOMER AVIATION 428.57 −428.57 CHANGE ORDER − 1 2 /15 11/26/14 21 1501586 21300295 PETER A MAYER AD 66,154.84 .00 TO115 ONLINE MEDIA TOTAL NON−SEASONAL 17,000.00 70,011.97 7,821.48 548060 SPECIAL EVENTS 2 /15 11/06/14 21 1500950 21201432 DESTIN FISHING R 20,000.00 .00 OCT2014 EVENT 2 /15 11/07/14 17 21500179−01 REF00299 FORT WALTON BEAC 4,000.00 SPECIAL EVENT AND SPONSOR 2 /15 11/07/14 21 21301928−01 1500951 21201579 DESTIN CHARTER B 18,895.30 −19,166.00 CHANGE ORDER − 2 2 /15 11/07/14 21 21401250−01 1500962 21000426 FLORIDA STATE RA 410.82 −1,000.00 CHANGE ORDER − 1 2 /15 11/07/14 21 21401250−02 1500962 21000426 FLORIDA STATE RA 205.40 −500.00 CHANGE ORDER − 1 2 /15 11/07/14 21 21401250−03 1500962 21000426 FLORIDA STATE RA 410.80 −1,000.00 CHANGE ORDER − 1 2 /15 11/07/14 21 21401250−04 1500962 21000426 FLORIDA STATE RA 410.80 −1,000.00 CHANGE ORDER − 1 2 /15 11/07/14 21 21401250−05 1500962 21000426 FLORIDA STATE RA 2,054.02 −5,000.00 CHANGE ORDER − 1 2 /15 11/07/14 21 21401250−06 1500962 21000426 FLORIDA STATE RA 718.91 −1,750.00 CHANGE ORDER − 1 2 /15 11/07/14 21 21401250−07 1500962 21000426 FLORIDA STATE RA 924.31 −2,250.00 CHANGE ORDER − 1 2 /15 11/07/14 21 21401250−08 1500962 21000426 FLORIDA STATE RA 924.31 −2,250.00 CHANGE ORDER − 1 2 /15 11/07/14 21 21401250−09 1500962 21000426 FLORIDA STATE RA 308.10 −750.00 CHANGE ORDER − 1 2 /15 11/07/14 21 21401250−10 1500962 21000426 FLORIDA STATE RA 1,848.62 −4,500.00 CHANGE ORDER − 1 2 /15 11/13/14 21 1501289 21001488 SOUTHERN EVENTS 11,219.90 .00 FALL VOLLEYBALL CLAS’ TOTAL SPECIAL EVENTS .00 58,331.29 −35,166.00 548090 PROMOTIONAL RESERVES 2 /15 11/05/14 13 −17,000.00 BT−15−3 TOTAL PROMOTIONAL RESERVES −17,000.00 .00 .00 549520 ADMINISTRATIVE CHARGES 2 /15 01/11/15 19 TDCSPLIT 1,880.67 REALLOCATE NOV 2014 TAX TOTAL ADMINISTRATIVE CHARGES .00 1,880.67 .00 TOTAL 5TH TDT−TOURISM PROMOTION .00 150,318.54 −24,891.52 RUN DATE 01/13/2015 TIME 16:47:47 SUNGARD PENTAMATION, INC. − FINANCIAL ACCOUNTING  November 2014 SUNGARD PENTAMATION, INC. PAGE NUMBER: 3 DATE: 01/13/2015 OKALOOSA COUNTY BOCC AUDIT11 TIME: 16:47:47 EXPENDITURE TRANSACTION ANALYSIS SELECTION CRITERIA: transact.yr=’15’ and transact.period=’2’ and transact.fund=’104’ ACCOUNTING PERIOD: 4/15 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 2 /15 11/12/14 22