Okaloosa County BOCC — February 25, 2016 — III. o. Expenditure Transactions — reading text

TOURIST DEVELOPMENT DEPARTMENT MEMORANDUM DATE: February 25, 2016 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 2016. OPTIONS: N/A RECOMMENDATION TO BCC: N/A, for informational purposes only. SUNGARD PENTAMATION, INC. PAGE NUMBER: 1 DATE: 02/17/2016 OKALOOSA COUNTY BOCC AUDIT11 TIME: 11:27:23 EXPENDITURE TRANSACTION ANALYSIS SELECTION CRITERIA: transact.yr=’16’ and transact.period=’4’ and transact.fund=’104’ ACCOUNTING PERIOD: 5/16 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 4 /16 01/06/16 22 1,722.40 PAYROLL CHARGES 4 /16 01/25/16 22 1,722.40 PAYROLL CHARGES TOTAL SALARIES/WAGES−FULL−TIME .00 3,444.80 .00 521000 FICA TAXES 4 /16 01/06/16 22 129.48 PAYROLL CHARGES−FRINGE 4 /16 01/25/16 22 129.48 PAYROLL CHARGES−FRINGE TOTAL FICA TAXES .00 258.96 .00 522000 RETIREMENT CONTRIBUTIONS 4 /16 01/06/16 22 125.05 PAYROLL CHARGES−FRINGE 4 /16 01/25/16 22 125.05 PAYROLL CHARGES−FRINGE TOTAL RETIREMENT CONTRIBUTIONS .00 250.10 .00 523000 LIFE & HEALTH INSURANCE 4 /16 01/06/16 22 380.25 PAYROLL CHARGES−FRINGE 4 /16 01/06/16 22 10.94 PAYROLL CHARGES−FRINGE 4 /16 01/06/16 22 1.75 PAYROLL CHARGES−FRINGE 4 /16 01/06/16 22 1.63 PAYROLL CHARGES−FRINGE 4 /16 01/25/16 22 380.25 PAYROLL CHARGES−FRINGE 4 /16 01/25/16 22 10.94 PAYROLL CHARGES−FRINGE 4 /16 01/25/16 22 1.63 PAYROLL CHARGES−FRINGE 4 /16 01/25/16 22 1.75 PAYROLL CHARGES−FRINGE TOTAL LIFE & HEALTH INSURANCE .00 789.14 .00 523012 CONTRA L&H INS (REBATE) 4 /16 01/08/16 19 REBATE −20.00 INSURANCE REBATE ALLOCATI TOTAL CONTRA L&H INS (REBATE) .00 −20.00 .00 524000 WORKERS’ COMPENSATION 4 /16 01/04/16 19 BUDGET−3 10.00 JANUARY 2016 TOTAL WORKERS’ COMPENSATION .00 10.00 .00 534018 CS−CHAMBER OF COMMERCE 4 /16 01/21/16 21 1602717 002981 FWB CHAMBER OF C 5,000.00 .00 10/1/15−12/31/15 TOTAL CS−CHAMBER OF COMMERCE .00 5,000.00 .00 540005 TRAVEL LODGING EXPENSES 4 /16 01/29/16 21 V2160098 014799 BANK OF AMERICA −49.76 .00 GRAND BOHEMIAN HOTEL 4 /16 01/29/16 21 V2160098 014799 BANK OF AMERICA −1.96 .00 GRAND BOHEMIAN HOTEL 4 /16 01/29/16 21 V2160098 014799 BANK OF AMERICA 479.72 .00 GRAND BOHEMIAN HOTEL TOTAL TRAVEL LODGING EXPENSES .00 428.00 .00 541011 CELLULAR PHONES/PAGERS 4 /16 01/08/16 19 MOBILEDV −5.00 01/07/2015 MOBILE DEVICE 4 /16 01/21/16 21 1602770 20900128 VERIZON WIRELESS 49.40 .00 11/24−12/23/15TDD RUN DATE 02/17/2016 TIME 11:27:23 SUNGARD PENTAMATION, INC. − FINANCIAL ACCOUNTING SUNGARD PENTAMATION, INC. PAGE NUMBER: 2 DATE: 02/17/2016 OKALOOSA COUNTY BOCC AUDIT11 TIME: 11:27:23 EXPENDITURE TRANSACTION ANALYSIS SELECTION CRITERIA: transact.yr=’16’ and transact.period=’4’ and transact.fund=’104’ ACCOUNTING PERIOD: 5/16 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 (cont’d) TOTAL CELLULAR PHONES/PAGERS .00 44.40 .00 545990 INSURANCE−OTHER 4 /16 01/04/16 19 BUDGET−5 34.00 GENERAL LIABILITY TOTAL INSURANCE−OTHER .00 34.00 .00 548001 PROMOTIONAL ACTIVITIES 4 /16 01/29/16 21 V2160098 014799 BANK OF AMERICA 160.00 .00 PS LC SERVICES INC.C TOTAL PROMOTIONAL ACTIVITIES .00 160.00 .00 548011 AGENCY SVCS−OTHER 4 /16 01/21/16 21 1602750 21300295 PETER A MAYER AD 316.25 .00 MEDIA PURCHASING 4 /16 01/21/16 21 1602750 21300295 PETER A MAYER AD 6,756.25 .00 MEDIA PLANNING TOTAL AGENCY SVCS−OTHER .00 7,072.50 .00 548020 WEBSITE DEV & MAINTENANCE 4 /16 01/21/16 21 1602750 21300295 PETER A MAYER AD 1,322.50 .00 WEBSITE IMPS TOTAL WEBSITE DEV & MAINTENANCE .00 1,322.50 .00 548042 FALL CAMPAIGN 4 /16 01/21/16 21 1602750 21300295 PETER A MAYER AD 19.11 .00 LEISURE ONLINE 4 /16 01/21/16 21 1602750 21300295 PETER A MAYER AD 13,500.00 .00 LIESURE BROADCASTING TOTAL FALL CAMPAIGN .00 13,519.11 .00 548043 CHRISTMAS CAMPAIGN 4 /16 01/21/16 21 1602750 21300295 PETER A MAYER AD 44.85 .00 LEISURE ONLINE 4 /16 01/21/16 21 1602750 21300295 PETER A MAYER AD 6,596.55 .00 HOLIDAY LEISURE TOTAL CHRISTMAS CAMPAIGN .00 6,641.40 .00 548044 SNOWBIRD CAMPAIGN 4 /16 01/21/16 21 1602750 21300295 PETER A MAYER AD 114.79 .00 LEISURE ONLINE 4 /16 01/21/16 21 1602750 21300295 PETER A MAYER AD 7,970.00 .00 PRINT LEISURE 2016 TOTAL SNOWBIRD CAMPAIGN .00 8,084.79 .00 548047 NON−SEASONAL 4 /16 01/22/16 13 29,614.00 BT−16−14 TOTAL NON−SEASONAL 29,614.00 .00 .00 548051 CAMPAIGN PRODUCTION 4 /16 01/21/16 21 1602750 21300295 PETER A MAYER AD 258.75 .00 CREATIVE BRAND REFRES TOTAL CAMPAIGN PRODUCTION .00 258.75 .00 548060 SPECIAL EVENTS 4 /16 01/07/16 17 21600337−01 21500202 WHITE SANDS SPOR 20,000.00 LOCAL EVENT MARKETING FUN 4 /16 01/07/16 17 21600339−01 21500202 WHITE SANDS SPOR 18,812.00 LOCAL EVENT MARKETING FUN 4 /16 01/07/16 17 21600338−01 002241 DESTIN AREA CHAM 1,823.00 LOCAL EVENT MARKETING FUN RUN DATE 02/17/2016 TIME 11:27:23 SUNGARD PENTAMATION, INC. − FINANCIAL ACCOUNTING SUNGARD PENTAMATION, INC. PAGE NUMBER: 3 DATE: 02/17/2016 OKALOOSA COUNTY BOCC AUDIT11 TIME: 11:27:23 EXPENDITURE TRANSACTION ANALYSIS SELECTION CRITERIA: transact.yr=’16’ and transact.period=’4’ and transact.fund=’104’ ACCOUNTING PERIOD: 5/16 FUND − 104 − TOURIST DEVELOPMENT FUND DEPARTMENT − 1151 − 5TH TDT−TOURISM PROMOTION ACCOUNT DATE T/C ENCUMBRANC REFERENCE VENDOR BUDGET EXPENDITURES ENCUMBRANCES DESCRIPTION 548060 SPECIAL EVENTS (cont’d) 4 /16 01/07/16 21 21600005−01 1602325 21201432 DESTIN FISHING R 20,000.00 −20,000.00 LOCAL EVENT MARKETING FUN TOTAL SPECIAL EVENTS .00 20,000.00 20,635.00 548090 PROMOTIONAL RESERVES 4 /16 01/22/16 13 −29,614.00 BT−16−14 TOTAL PROMOTIONAL RESERVES −29,614.00 .00 .00 TOTAL 5TH TDT−TOURISM PROMOTION .00 67,298.45 20,635.00 RUN DATE 02/17/2016 TIME 11:27:23 SUNGARD PENTAMATION, INC. − FINANCIAL ACCOUNTING SUNGARD PENTAMATION, INC. PAGE NUMBER: 4 DATE: 02/17/2016