Okaloosa County BOCC — March 24, 2016 — III. l. Expenditure Transactions — reading text

TOURIST DEVELOPMENT DEPARTMENT MEMORANDUM DATE: March 24, 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 February 2016. OPTIONS: N/A RECOMMENDATION TO BCC: N/A, for informational purposes only. SUNGARD PENTAMATION, INC. PAGE NUMBER: 1 DATE: 03/15/2016 OKALOOSA COUNTY BOCC AUDIT11 TIME: 05:56:01 EXPENDITURE TRANSACTION ANALYSIS SELECTION CRITERIA: transact.yr=’16’ and transact.period=’5’ and transact.fund=’104’ ACCOUNTING PERIOD: 6/16 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 5 /16 02/22/16 22 1,722.40 PAYROLL CHARGES 5 /16 02/22/16 22 1,722.40 PAYROLL CHARGES TOTAL SALARIES/WAGES−FULL−TIME .00 3,444.80 .00 521000 FICA TAXES 5 /16 02/22/16 22 129.48 PAYROLL CHARGES−FRINGE 5 /16 02/22/16 22 129.48 PAYROLL CHARGES−FRINGE TOTAL FICA TAXES .00 258.96 .00 522000 RETIREMENT CONTRIBUTIONS 5 /16 02/22/16 22 125.05 PAYROLL CHARGES−FRINGE 5 /16 02/22/16 22 125.05 PAYROLL CHARGES−FRINGE TOTAL RETIREMENT CONTRIBUTIONS .00 250.10 .00 523000 LIFE & HEALTH INSURANCE 5 /16 02/22/16 22 380.25 PAYROLL CHARGES−FRINGE 5 /16 02/22/16 22 10.94 PAYROLL CHARGES−FRINGE 5 /16 02/22/16 22 1.63 PAYROLL CHARGES−FRINGE 5 /16 02/22/16 22 1.75 PAYROLL CHARGES−FRINGE 5 /16 02/22/16 22 380.25 PAYROLL CHARGES−FRINGE 5 /16 02/22/16 22 10.94 PAYROLL CHARGES−FRINGE 5 /16 02/22/16 22 1.63 PAYROLL CHARGES−FRINGE 5 /16 02/22/16 22 1.75 PAYROLL CHARGES−FRINGE TOTAL LIFE & HEALTH INSURANCE .00 789.14 .00 524000 WORKERS’ COMPENSATION 5 /16 02/01/16 19 BUDGET−3 10.00 FEBRUARY 2016 TOTAL WORKERS’ COMPENSATION .00 10.00 .00 532001 ACCOUNTING & AUDITING 5 /16 02/08/16 11 .00 ESTABLISH PER CD 5 /16 02/18/16 13 45,000.00 BA−#80 5 /16 02/18/16 21 1603503 21600076 ADVERTISING AUDI 13,300.00 .00 PETER MAYER AUDIT TOTAL ACCOUNTING & AUDITING 45,000.00 13,300.00 .00 534018 CS−CHAMBER OF COMMERCE 5 /16 02/04/16 21 1603208 002241 DESTIN AREA CHAM 5,000.00 .00 10/1/15−12/31/15 TOTAL CS−CHAMBER OF COMMERCE .00 5,000.00 .00 540005 TRAVEL LODGING EXPENSES 5 /16 02/26/16 21 V2160129 014799 BANK OF AMERICA −22.26 .00 WYNDHAM GARDEN TALLAH 5 /16 02/26/16 21 V2160129 014799 BANK OF AMERICA −4.99 .00 WYNDHAM GARDEN TALLAH 5 /16 02/26/16 21 V2160129 014799 BANK OF AMERICA 205.25 .00 WYNDHAM GARDEN TALLAH TOTAL TRAVEL LODGING EXPENSES .00 178.00 .00 541010 COMMUNICATIONS SERVICE RUN DATE 03/15/2016 TIME 05:56:01 SUNGARD PENTAMATION, INC. − FINANCIAL ACCOUNTING SUNGARD PENTAMATION, INC. PAGE NUMBER: 2 DATE: 03/15/2016 OKALOOSA COUNTY BOCC AUDIT11 TIME: 05:56:01 EXPENDITURE TRANSACTION ANALYSIS SELECTION CRITERIA: transact.yr=’16’ and transact.period=’5’ and transact.fund=’104’ ACCOUNTING PERIOD: 6/16 FUND − 104 − TOURIST DEVELOPMENT FUND DEPARTMENT − 1151 − 5TH TDT−TOURISM PROMOTION ACCOUNT DATE T/C ENCUMBRANC REFERENCE VENDOR BUDGET EXPENDITURES ENCUMBRANCES DESCRIPTION 541010 COMMUNICATIONS SERVICE 5 /16 02/26/16 21 V2160129 014799 BANK OF AMERICA 118.35 .00 HOSTGATOR.COM TOTAL COMMUNICATIONS SERVICE .00 118.35 .00 541011 CELLULAR PHONES/PAGERS 5 /16 02/11/16 21 1603457 20900128 VERIZON WIRELESS 49.53 .00 12/24−1/23/16 TDD TOTAL CELLULAR PHONES/PAGERS .00 49.53 .00 545990 INSURANCE−OTHER 5 /16 02/01/16 19 BUDGET−5 34.00 GENERAL LIABILITY TOTAL INSURANCE−OTHER .00 34.00 .00 548010 AGENCY BASE SVCS−MONTHLY 5 /16 02/04/16 21 1603280 21300295 PETER A MAYER AD 27,348.75 .00 NOV205 TOTAL AGENCY BASE SVCS−MONTHLY .00 27,348.75 .00 548020 WEBSITE DEV & MAINTENANCE 5 /16 02/18/16 21 1603590 20900370 REVIVE MEDIA SER 1,017.00 .00 NOV15−JAN2016 TOTAL WEBSITE DEV & MAINTENANCE .00 1,017.00 .00 548042 FALL CAMPAIGN 5 /16 02/04/16 21 21600073−01 1603225 21600001 GLOBAL SPORTS MA 3,500.00 −3,500.00 2015 EMERALD COAST CLASSI TOTAL FALL CAMPAIGN .00 3,500.00 −3,500.00 548046 SUMMER CAMPAIGN 5 /16 02/17/16 17 21600455−01 21600074 STANDUP JOURNAL 1,075.00 1/2 PAGE AD AND FREE FB P 5 /16 02/17/16 17 21600455−02 21600074 STANDUP JOURNAL 595.00 3−MONTH BANNER RUN (MAY, 5 /16 02/18/16 17 21600443−01 21600070 THE ENTHUSIAST N 950.00 SUP − SKILLS − 4C − 1/2 P 5 /16 02/18/16 17 21600443−03 21600070 THE ENTHUSIAST N 500.00 SUPTHEMAG.COM − 300X600 − 5 /16 02/18/16 17 21600443−02 21600070 THE ENTHUSIAST N 1,550.00 SUP − SUMMER − 4C − 1/2 P 5 /16 02/23/16 21 21600443−01 21600070 THE ENTHUSIAST N .00 −950.00 SUP − SKILLS − 4C − 1/2 P 5 /16 02/23/16 21 21600443−02 21600070 THE ENTHUSIAST N .00 −1,550.00 SUP − SUMMER − 4C − 1/2 P 5 /16 02/23/16 21 21600443−03 21600070 THE ENTHUSIAST N .00 −500.00 SUPTHEMAG.COM − 300X600 − TOTAL SUMMER CAMPAIGN .00 .00 1,670.00 548047 NON−SEASONAL 5 /16 02/04/16 21 1603280 21300295 PETER A MAYER AD 79,539.27 .00 CHICAGO TAKEOVER 5 /16 02/04/16 21 1603280 21300295 PETER A MAYER AD 259,000.00 .00 CHICAGO TAKEOVER TOTAL NON−SEASONAL .00 338,539.27 .00 548060 SPECIAL EVENTS 5 /16 02/23/16 21 21600338−01 002241 DESTIN AREA CHAM .00 −1,823.00 LOCAL EVENT MARKETING FUN TOTAL SPECIAL EVENTS .00 .00 −1,823.00 549520 ADMINISTRATIVE CHARGES 5 /16 02/29/16 19 TDCSPLIT 2,340.45 JAN COLLECTIONS TOTAL ADMINISTRATIVE CHARGES .00 2,340.45 .00 RUN DATE 03/15/2016 TIME 05:56:01 SUNGARD PENTAMATION, INC. − FINANCIAL ACCOUNTING SUNGARD PENTAMATION, INC. PAGE NUMBER: 3 DATE: 03/15/2016 OKALOOSA COUNTY BOCC AUDIT11 TIME: 05:56:01 EXPENDITURE TRANSACTION ANALYSIS SELECTION CRITERIA: transact.yr=’16’ and transact.period=’5’ and transact.fund=’104’ ACCOUNTING PERIOD: 6/16 FUND − 104 − TOURIST DEVELOPMENT FUND DEPARTMENT − 1151 − 5TH TDT−TOURISM PROMOTION ACCOUNT DATE T/C ENCUMBRANC REFERENCE VENDOR BUDGET EXPENDITURES ENCUMBRANCES DESCRIPTION 549520 ADMINISTRATIVE CHARGES (cont’d) 599146 RESERVE−PROM ACTIVITIES 5 /16 02/18/16 13 998,362.00 BA−#80 TOTAL RESERVE−PROM ACTIVITIES 998,362.00 .00 .00 TOTAL 5TH TDT−TOURISM PROMOTION 1,043,362.00 396,178.35 −3,653.00 RUN DATE 03/15/2016 TIME 05:56:01 SUNGARD PENTAMATION, INC. − FINANCIAL ACCOUNTING SUNGARD PENTAMATION, INC. PAGE NUMBER: 4 DATE: 03/15/2016