Okaloosa County BOCC — May 28, 2015 — III. p. 2015-05-28 Expenditure Transactions — reading text

TOURIST DEVELOPMENT DEPARTMENT MEMORANDUM DATE: May 28, 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 April 2015. OPTIONS: N/A RECOMMENDATION TO BCC: N/A, for informational purposes only. SUNGARD PENTAMATION, INC. PAGE NUMBER: 1 DATE: 05/19/2015 OKALOOSA COUNTY BOCC AUDIT11 TIME: 11:59:19 EXPENDITURE TRANSACTION ANALYSIS SELECTION CRITERIA: transact.yr=’15’ and transact.period=’7’ and transact.fund=’104’ ACCOUNTING PERIOD: 8/15 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 7 /15 04/02/15 21 V1504708 21200456 GAIL MORGAN 3,166.67 .00 FILM COMMISSION SVCS TOTAL CS−CONSULTING .00 3,166.67 .00 534018 CS−CHAMBER OF COMMERCE 7 /15 04/16/15 21 1505001 002241 DESTIN AREA CHAM 5,000.00 .00 JAN−MAR2015 TOTAL CS−CHAMBER OF COMMERCE .00 5,000.00 .00 540002 TRAVEL OUT−OF−COUNTY 7 /15 04/09/15 21 V1504890 21200456 GAIL MORGAN 276.24 .00 TALLA/FL 7 /15 04/27/15 21 V2150179 014799 BANK OF AMERICA 7.44 .00 DOUBLETREE HOTELS TOTAL TRAVEL OUT−OF−COUNTY .00 283.68 .00 540005 TRAVEL LODGING EXPENSES 7 /15 04/09/15 21 V1504890 21200456 GAIL MORGAN 402.76 .00 TALLA/FL 7 /15 04/27/15 21 V2150179 014799 BANK OF AMERICA 199.00 .00 DOUBLETREE HOTELS TOTAL TRAVEL LODGING EXPENSES .00 601.76 .00 545990 INSURANCE−OTHER 7 /15 04/01/15 19 BUDGET−5 118.00 GENERAL LIABILITY TOTAL INSURANCE−OTHER .00 118.00 .00 548001 PROMOTIONAL ACTIVITIES 7 /15 04/16/15 21 21500472−01 V1505070 20700466 SHIRLEY M BOYLAN 1,875.47 −2,550.00 SEVILLE JUTE & COTTON TOT 7 /15 04/16/15 21 21500472−02 V1505070 20700466 SHIRLEY M BOYLAN 1,268.70 −1,725.00 WATERPROOF GARMENT BAG − 7 /15 04/16/15 21 21500472−03 V1505070 20700466 SHIRLEY M BOYLAN 617.80 −840.00 EXECUTIVE LUGGAGE TAG FUL 7 /15 04/16/15 21 21500472−04 V1505070 20700466 SHIRLEY M BOYLAN 441.29 −600.00 CELL PHONE CARD HOLDER − 7 /15 04/16/15 21 21500472−05 V1505070 20700466 SHIRLEY M BOYLAN 4,596.74 −6,250.00 30 X 60 VELOUR 10.5 BEACH 7 /15 04/27/15 21 V2150179 014799 BANK OF AMERICA 361.09 .00 4IMPRINT 7 /15 04/27/15 21 V2150179 014799 BANK OF AMERICA 515.00 .00 THREE MARKETIERS LLC 7 /15 04/27/15 21 V2150179 014799 BANK OF AMERICA 554.78 .00 4IMPRINT TOTAL PROMOTIONAL ACTIVITIES .00 10,230.87 −11,965.00 548003 TRADE SHOW FEES 7 /15 04/09/15 21 V1504890 21200456 GAIL MORGAN 35.00 .00 TALLA/FL TOTAL TRADE SHOW FEES .00 35.00 .00 548010 AGENCY BASE SVCS−MONTHLY 7 /15 04/16/15 21 1505066 21300295 PETER A MAYER AD 27,348.75 .00 FEBRUARY 2015 TOTAL AGENCY BASE SVCS−MONTHLY .00 27,348.75 .00 548011 AGENCY SVCS−OTHER 7 /15 04/23/15 21 1505290 21300295 PETER A MAYER AD 488.75 .00 TO142 MEDIA PURCH& RE TOTAL AGENCY SVCS−OTHER .00 488.75 .00 548020 WEBSITE DEV & MAINTENANCE 7 /15 04/02/15 21 1504724 21300295 PETER A MAYER AD 2,673.75 .00 TO153 WEBSITE UPDATES RUN DATE 05/19/2015 TIME 11:59:20 SUNGARD PENTAMATION, INC. − FINANCIAL ACCOUNTING SUNGARD PENTAMATION, INC. PAGE NUMBER: 2 DATE: 05/19/2015 OKALOOSA COUNTY BOCC AUDIT11 TIME: 11:59:19 EXPENDITURE TRANSACTION ANALYSIS SELECTION CRITERIA: transact.yr=’15’ and transact.period=’7’ and transact.fund=’104’ ACCOUNTING PERIOD: 8/15 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 2,673.75 .00 548042 FALL CAMPAIGN 7 /15 04/16/15 21 1505066 21300295 PETER A MAYER AD 3,010.00 .00 TO147 BEACHES RESORTS TOTAL FALL CAMPAIGN .00 3,010.00 .00 548043 CHRISTMAS CAMPAIGN 7 /15 04/16/15 21 1505066 21300295 PETER A MAYER AD .75 .00 TO149 LEISURE ONLINE 7 /15 04/23/15 21 1505290 21300295 PETER A MAYER AD 72,126.77 .00 TO149 LEISURE DIGITAL TOTAL CHRISTMAS CAMPAIGN .00 72,127.52 .00 548044 SNOWBIRD CAMPAIGN 7 /15 04/16/15 21 1505066 21300295 PETER A MAYER AD 11,387.00 .00 TO147 TORONTO LIFE TOTAL SNOWBIRD CAMPAIGN .00 11,387.00 .00 548046 SUMMER CAMPAIGN 7 /15 04/02/15 21 1504724 21300295 PETER A MAYER AD 575.00 .00 TO161 CHERRY BLOSSOM 7 /15 04/16/15 21 1505066 21300295 PETER A MAYER AD 363.16 .00 TO149 LEISURE ONLINE 7 /15 04/16/15 21 1505066 21300295 PETER A MAYER AD 1,654.10 .00 TO147 LIFES A BEACH 7 /15 04/16/15 21 1505066 21300295 PETER A MAYER AD 10,500.00 .00 TO161 CHERRY BLOSSUM 7 /15 04/16/15 21 1505066 21300295 PETER A MAYER AD 81,996.00 .00 TO147 SOUTH/COMP/TEX 7 /15 04/23/15 21 1505290 21300295 PETER A MAYER AD 54,321.80 .00 TO148 NO TV JAN−MAR 1 TOTAL SUMMER CAMPAIGN .00 149,410.06 .00 548047 NON−SEASONAL 7 /15 04/16/15 21 1505066 21300295 PETER A MAYER AD 9,500.00 .00 TO145 FUNWAY HOLIDAYS 7 /15 04/16/15 21 1505066 21300295 PETER A MAYER AD 4,775.00 .00 TO147 BUSINESS MAG 7 /15 04/16/15 21 1505066 21300295 PETER A MAYER AD 15,955.25 .00 TO147 MILES MARKETING 7 /15 04/16/15 21 1505066 21300295 PETER A MAYER AD 583.33 .00 TO150 SPORTS DESTINAT 7 /15 04/16/15 21 1505066 21300295 PETER A MAYER AD 583.33 .00 TO150 SPORTS DESTINAT 7 /15 04/23/15 21 1505290 21300295 PETER A MAYER AD 287.50 .00 TO141 SUP ADVERTISING TOTAL NON−SEASONAL .00 31,684.41 .00 548060 SPECIAL EVENTS 7 /15 04/10/15 17 21500839−01 REF03320 SURFSIDE VENTURE 6,625.50 LOCAL EVENT MARKETING FUN TOTAL SPECIAL EVENTS .00 .00 6,625.50 549906 BACKGROUND CHECKS 7 /15 04/27/15 11 .00 ESTABLISH PER PCARD 7 /15 04/27/15 21 V2150179 014799 BANK OF AMERICA 24.00 .00 FDLE CCHINET TOTAL BACKGROUND CHECKS .00 24.00 .00 TOTAL 5TH TDT−TOURISM PROMOTION .00 317,590.22 −5,339.50 RUN DATE 05/19/2015 TIME 11:59:20 SUNGARD PENTAMATION, INC. − FINANCIAL ACCOUNTING SUNGARD PENTAMATION, INC. PAGE NUMBER: 3 DATE: 05/19/2015 OKALOOSA COUNTY BOCC AUDIT11 TIME: 11:59:19 EXPENDITURE TRANSACTION ANALYSIS SELECTION CRITERIA: transact.yr=’15’ and transact.period=’7’ and transact.fund=’104’ ACCOUNTING PERIOD: 8/15 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 7 /15 04/01/15 22 14,322.23 PAYROLL CHARGES 7 /15 04/15/15 22 14,322.35 PAYROLL CHARGES 7 /15 04/29/15 22 14,320.62 PAYROLL CHARGES TOTAL SALARIES/WAGES−FULL−TIME .00 42,965.20 .00 512020 SALARIES/WAGES−PART−TIME 7 /15 04/01/15 22 1,262.12 PAYROLL CHARGES 7 /15 04/15/15 22 1,173.02 PAYROLL CHARGES 7 /15 04/29/15 22 1,296.54 PAYROLL CHARGES TOTAL SALARIES/WAGES−PART−TIME .00 3,731.68 .00 521000 FICA TAXES 7 /15 04/01/15 22 1,177.91 PAYROLL CHARGES−FRINGE 7 /15 04/15/15 22 1,171.09 PAYROLL CHARGES−FRINGE 7 /15 04/29/15 22