Okaloosa County BOCC — January 8, 2013 — Final AG Report and Board Response - January 2013 — reading text

of restricted resources; and made in accordance with laws, rules, County purchasing policies and procedures, and the terms of the contracts. Purchasing card transactions. Tested purchasing card transactions from tourist development taxes and BP grant funds to determine whether the payments served an authorized public purpose and were properly approved; adequately supported; accurately classified; reasonable, necessary, and allowable uses of restricted resources; and made in accordance with laws, rules, and County purchasing policies and procedures. Travel expenditures. Tested travel expenditures from tourist development taxes and BP grant funds to determine whether the payments served an authorized public purpose and were properly approved; adequately supported; accurately classified; reasonable, necessary, and allowable uses of restricted resources; and made in accordance with laws, rules, and County purchasing policies and procedures. Salary and other expenditure transactions. Tested salary and other expenditure payments from tourist development taxes and BP grant funds to determine whether the payments served an authorized public purpose and were properly approved; adequately supported; accurately classified; reasonable, necessary, and allowable uses of restricted resources; and made in accordance with laws, rules, and County purchasing policies and procedures. 30 JANUARY 2013 REPORT NO. 2013-085 EXHIBIT A (CONTINUED) AUDIT SCOPE AND METHODOLOGY BP claims and reimbursements. Examined supporting documentation for claims submitted by the County to BP for reimbursement of expenditures related to the oil spill to determine whether the expenditures were properly supported and allowable under the terms of the reimbursement agreements. Use of BP grant funds. Examined supporting documentation relating to the expenditure of BP grant funds to determine whether the County established adequate controls over the use of grant funds and complied with grant provisions and restrictions. Electronic funds transfers. Reviewed County procedures related to electronic funds transfers to determine whether controls were adequate and tested supporting documentation to determine whether selected electronic funds transfers were properly authorized and supported. Journal entries. Tested journal entries involving tourist development taxes and funds received from BP to determine whether the entries were properly approved, adequately supported, and allowable uses of restricted resources. Motor vehicles. Reviewed County policies and procedures relating to vehicle usage and fuel cards to determine whether controls were adequate to ensure County assets were properly safeguarded. IT controls. For selected CCC employees, determined the appropriateness and necessity of access privileges to IT resources related to journal entries, payroll records, and the master vendor file. 31 JANUARY 2013 REPORT NO. 2013-085 EXHIBIT B INADEQUATELY SUPPORTED PURCHASING CARD EXPENDITURES FOR THE PERIOD MAY 1, 2010, THROUGH MAY 31, 2012 Date Vendor Description of Expenditure per Supporting Documentation Funding Source Inadequately Deficiency Supported in Support Amount (Type) 10/26/11 Sams Internet Two 46" TVs for RVs BP Grant $ 2,208.88 A 01/13/12 A Storage Solutions of Destin Unit 1012 rental to 7/12 TDT ‐ 2nd and 5th Percents 1,100.00 A 01/13/12 A Storage Solutions of Destin Rent storage unit 1010 TDT ‐ 2nd and 5th Percents 1,100.00 A 02/25/11 Toomey's Mardi Gras Mardi Gras parade supplies TDT ‐ 2nd and 5th Percents 1,022.40 A 08/23/10 Marina Café IEDC hospitality dinner TDT ‐ 2nd and 5th Percents 908.40 B 12/12/11 Sams Internet 46" TV for Destin TDC TDT ‐ 2nd and 5th Percents 898.00 A 10/15/10 Wal‐Mart 47" TV TDT ‐ 2nd and 5th Percents 798.00 A 02/24/11 Sears Refrigerator TDT ‐ 2nd and 5th Percents 763.46 A 01/12/12 Oriental Trading Company Mardi Gras parade supplies TDT ‐ 2nd and 5th Percents 704.00 A 12/12/11 Sams Internet 42" TV and mounting bracket TDT ‐ 2nd and 5th Percents 656.79 A 12/08/11 National Pen Holiday cards TDT – 3rd Percent 575.90 A 12/14/11 Wine Country Gift Baskets Client gift baskets TDT – 3rd Percent 569.43 A 01/11/12 A Storage Solutions of Destin Unit R126 rental to 6/11/12 TDT ‐ 2nd and 5th Percents 550.00 A 03/20/12 Epromos Client thank you gifts TDT – 3rd Percent 470.16 A 03/16/12 Target Public relations (gift cards) TDT – 3rd Percent 373.00 A 01/12/12 Toomey's Mardi Gras Mardi Gras parade supplies TDT ‐ 2nd and 5th Percents 349.00 A 10/26/11 Electric Motor Repair Service New motor, seal, gasket, and o‐ring TDT ‐ 2nd and 5th Percents 310.00 A 12/15/11 Publix I‐Tunes cards for office laptops and assorted chocolates for business TDT ‐ 2nd and 5th Percents 309.98 A affiliates 11/17/11 Old Time Pottery Kitchen and cleaning supplies TDT ‐ 2nd and 5th Percents 199.80 A 10/26/11 Sams Internet Compact refrigerators TDT ‐ 2nd and 5th Percents 192.44 A 12/13/11 The Trophy Center, Inc. Awards TDT ‐ 2nd and 5th Percents 149.50 A 04/26/11 Waterworx Car Wash Purchase (Wheels n Wax, Detail Upcharge, and Interior Detail) TDT ‐ 2nd and 5th Percents 104.99 A 09/12/11 Culligan Water Solutions Bottled water service TDT ‐ 2nd and 5th Percents 80.95 A 10/22/10 Camelia City Florist ACAE flowers for Ralph Stacy's funeral TDT ‐ 2nd and 5th Percents 80.00 A 04/24/12 Edible Arrangements Warren Gourley TDT ‐ 2nd and 5th Percents 72.00 A 08/12/11 Staples Coffee, creamer, sports bottles TDT ‐ 2nd and 5th Percents 63.96 A 07/07/10 Anglers Beachside Grill Business lunch TDT ‐ 2nd and 5th Percents 52.34 A,B 08/31/10 Waterworx Car Wash Purchase TDT ‐ 2nd and 5th Percents 16.99 A Total Inadequately Support Purchasing Card Expenditures $14,680.37 Deficiencies: A – Supporting documentation did not indicate how the expenditure served an authorized purpose or was an allowable