Okaloosa County BOCC — March 26, 2015 — III.k. Expenditure Transactions — reading text

TOURIST DEVELOPMENT DEPARTMENT MEMORANDUM DATE: March 26, 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 February 2015. OPTIONS: N/A RECOMMENDATION TO BCC: N/A, for informational purposes only. SUNGARD PENTAMATION, INC. PAGE NUMBER: 1 DATE: 03/19/2015 OKALOOSA COUNTY BOCC AUDIT11 TIME: 15:26:56 EXPENDITURE TRANSACTION ANALYSIS SELECTION CRITERIA: transact.yr=’15’ and transact.period=’5’ and transact.fund=’104’ ACCOUNTING PERIOD: 6/15 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 5 /15 02/05/15 21 V1503162 21200456 GAIL MORGAN 3,166.67 .00 FILM COMMISSION SVCS TOTAL CS−CONSULTING .00 3,166.67 .00 534018 CS−CHAMBER OF COMMERCE 5 /15 02/05/15 21 1503127 002981 FWB CHAMBER OF C 5,000.00 .00 1ST QTR 10/1−12/31/14 TOTAL CS−CHAMBER OF COMMERCE .00 5,000.00 .00 540002 TRAVEL OUT−OF−COUNTY 5 /15 02/26/15 21 1503814 EMP00284 ED SCHROEDER 41.00 .00 F/LAUD’DALE1/14−17/15 TOTAL TRAVEL OUT−OF−COUNTY .00 41.00 .00 541010 COMMUNICATIONS SERVICE 5 /15 02/06/15 11 .00 ESTABLISH PER CD 5 /15 02/26/15 21 V2150127 014799 BANK OF AMERICA 83.40 .00 HOSTGATOR.COM TOTAL COMMUNICATIONS SERVICE .00 83.40 .00 545990 INSURANCE−OTHER 5 /15 02/02/15 19 BUDGET−5 118.00 GENERAL LIABILITY TOTAL INSURANCE−OTHER .00 118.00 .00 548001 PROMOTIONAL ACTIVITIES 5 /15 02/26/15 21 1503703 20302163 ARAMARK SPORTS & 3,528.00 .00 TOURISM SUMMIT LUNCH 5 /15 02/26/15 21 21500484−01 V1503780 20501697 KOST ENTERPRISES 2,498.00 −2,498.00 DOUBLE WALL POLY BAGS WIT 5 /15 02/26/15 21 V2150127 014799 BANK OF AMERICA 7.35 .00 WAL−MART #0944 5 /15 02/26/15 21 V2150127 014799 BANK OF AMERICA 35.66 .00 WM SUPERCENTER #944 5 /15 02/26/15 21 V2150127 014799 BANK OF AMERICA 60.00 .00 THE GREATER FWB COC 5 /15 02/26/15 21 V2150127 014799 BANK OF AMERICA 69.98 .00 OFFICE MAX 5 /15 02/26/15 21 V2150127 014799 BANK OF AMERICA 80.39 .00 STAPLES 00118828 5 /15 02/26/15 21 V2150127 014799 BANK OF AMERICA 140.27 .00 PARTY CITY #295 5 /15 02/26/15 21 V2150127 014799 BANK OF AMERICA 169.58 .00 OFFICE DEPOT #206 5 /15 02/26/15 21 V2150127 014799 BANK OF AMERICA 487.30 .00 TOOMEYS MARDI GRAS 5 /15 02/26/15 21 V2150127 014799 BANK OF AMERICA 611.15 .00 IMAGE PRINTING & DIGITAL TOTAL PROMOTIONAL ACTIVITIES .00 7,687.68 −2,498.00 548003 TRADE SHOW FEES 5 /15 02/26/15 21 V2150127 014799 BANK OF AMERICA 35.00 .00 VISIT FLORIDA SERVICE CEN 5 /15 02/26/15 21 V2150127 014799 BANK OF AMERICA 35.00 .00 VISIT FLORIDA SERVICE CEN 5 /15 02/26/15 21 V2150127 014799 BANK OF AMERICA 143.10 .00 IN GOBEN CONVENTION SERV 5 /15 02/26/15 21 V2150127 014799 BANK OF AMERICA 1,600.00 .00 IN GOBEN CONVENTION SERV TOTAL TRADE SHOW FEES .00 1,813.10 .00 548010 AGENCY BASE SVCS−MONTHLY 5 /15 02/05/15 21 1503174 21300295 PETER A MAYER AD 314.80 .00 10/15−16/14 DESTIN 5 /15 02/05/15 21 1503174 21300295 PETER A MAYER AD 27,348.75 .00 NOV2014 5 /15 02/26/15 21 1503802 21300295 PETER A MAYER AD 27,348.75 .00 DECEMBER 2014 TOTAL AGENCY BASE SVCS−MONTHLY .00 55,012.30 .00 RUN DATE 03/19/2015 TIME 15:26:57 SUNGARD PENTAMATION, INC. − FINANCIAL ACCOUNTING SUNGARD PENTAMATION, INC. PAGE NUMBER: 2 DATE: 03/19/2015 OKALOOSA COUNTY BOCC AUDIT11 TIME: 15:26:56 EXPENDITURE TRANSACTION ANALYSIS SELECTION CRITERIA: transact.yr=’15’ and transact.period=’5’ and transact.fund=’104’ ACCOUNTING PERIOD: 6/15 FUND − 104 − TOURIST DEVELOPMENT FUND DEPARTMENT − 1151 − 5TH TDT−TOURISM PROMOTION ACCOUNT DATE T/C ENCUMBR REFERENCE VENDOR BUDGET EXPENDITURES ENCUMBRANCES DESCRIPTION 548010 AGENCY BASE SVCS−MONTHLY (cont’d) 548011 AGENCY SVCS−OTHER 5 /15 02/12/15 21 1503482 21300295 PETER A MAYER AD 5,031.25 .00 TO142 MEDIA PURCHASIN 5 /15 02/19/15 21 1503632 21300295 PETER A MAYER AD 3,277.50 .00 TO142 MEDIA PURCHASIN TOTAL AGENCY SVCS−OTHER .00 8,308.75 .00 548020 WEBSITE DEV & MAINTENANCE 5 /15 02/19/15 21 1503632 21300295 PETER A MAYER AD 6,267.50 .00 TO153 WEBSITE UPDATES TOTAL WEBSITE DEV & MAINTENANCE .00 6,267.50 .00 548042 FALL CAMPAIGN 5 /15 02/19/15 21 1503632 21300295 PETER A MAYER AD 28,450.00 .00 TO147 LEISURE PRINT TOTAL FALL CAMPAIGN .00 28,450.00 .00 548043 CHRISTMAS CAMPAIGN 5 /15 02/19/15 21 1503632 21300295 PETER A MAYER AD 498.00 .00 TO156 SOCIAL MEDIA 5 /15 02/19/15 21 1503632 21300295 PETER A MAYER AD 1,610.00 .00 TO156 SOCIAL MEDIA 5 /15 02/19/15 21 1503632 21300295 PETER A MAYER AD 13,600.00 .00 TO148 LEISURE BRDCAST 5 /15 02/19/15 21 1503632 21300295 PETER A MAYER AD 23,870.00 .00 TO147 LEISURE PRINT TOTAL CHRISTMAS CAMPAIGN .00 39,578.00 .00 548044 SNOWBIRD CAMPAIGN 5 /15 02/12/15 21 1503482 21300295 PETER A MAYER AD 3,950.00 .00 TO147 LEISURE PRINT 5 /15 02/12/15 21 1503482 21300295 PETER A MAYER AD 6,921.31 .00 TO147 LEISURE PRINT 5 /15 02/26/15 21 1503802 21300295 PETER A MAYER AD 9,743.61 .00 TO149 LEISURE ONLINE TOTAL SNOWBIRD CAMPAIGN .00 20,614.92 .00 548046 SUMMER CAMPAIGN 5 /15 02/20/15 13 17,575.00 BT−CA−15−12 TOTAL SUMMER CAMPAIGN 17,575.00 .00 .00 548047 NON−SEASONAL 5 /15 02/04/15 13 27,340.00 BT−15−20 5 /15 02/04/15 13 14,832.00 BT−15−20 5 /15 02/27/15 13 723.00 BT−CA−15−13 TOTAL NON−SEASONAL 42,895.00 .00 .00 548051 CAMPAIGN PRODUCTION 5 /15 02/19/15 21 1503632 21300295 PETER A MAYER AD 2,242.50 .00 TO157 EDC POP UP BNRS 5 /15 02/19/15 21 1503632 21300295 PETER A MAYER AD 3,421.25 .00 TO158 PRINT COLLATERA TOTAL CAMPAIGN PRODUCTION .00 5,663.75 .00 548060 SPECIAL EVENTS 5 /15 02/19/15 21 21500179−01 1503579 21500148 FT WALTON BEACH 523.44 −4,000.00 SPECIAL EVENT AND SPONSOR 5 /15 03/03/15 17 21500629−01 21301431 EMERALD COAST SP 10,420.00 SPECIAL EVENT AND SPONSOR TOTAL SPECIAL EVENTS .00 523.44 6,420.00 RUN DATE 03/19/2015 TIME 15:26:57 SUNGARD PENTAMATION, INC. − FINANCIAL ACCOUNTING SUNGARD PENTAMATION, INC. PAGE NUMBER: 3 DATE: 03/19/2015 OKALOOSA COUNTY BOCC AUDIT11 TIME: 15:26:56 EXPENDITURE TRANSACTION ANALYSIS SELECTION CRITERIA: transact.yr=’15’ and transact.period=’5’ and transact.fund=’104’ ACCOUNTING PERIOD: 6/15 FUND − 104 − TOURIST DEVELOPMENT FUND DEPARTMENT − 1151 − 5TH TDT−TOURISM PROMOTION ACCOUNT DATE T/C ENCUMBR REFERENCE VENDOR BUDGET EXPENDITURES ENCUMBRANCES DESCRIPTION 548060 SPECIAL EVENTS (cont’d) 548090 PROMOTIONAL RESERVES 5 /15 02/04/15 13 −27,340.00 BT−15−20 5 /15 02/04/15 13 −14,832.00 BT−15−20 5 /15 02/20/15 13 −17,575.00 BT−CA−15−12 5 /15 02/27/15 13 −723.00 BT−CA−15−13 TOTAL PROMOTIONAL RESERVES −60,470.00 .00 .00 551001 OFFICE SUPPLIES 5 /15 02/26/15 11 .00 ESSTABLISH CREDIT