DeKalb Board of Ethics Hearing On Judy Brownlee - May 25, 2016

DeKalb County Board of Ethics Agenda
Wednesday, May 25, 2016

3: 00 p.m.
Turner Lynch Campus Center
Oglethorpe University
4484 Peachtree Road NE
Atlanta, GA 30319
I.
Call to Order
II.
Welcome and Introductions
III.
Adoption of Agenda
IV.
Review and Approve Meeting Minutes from April 21, 2016
V.
Unfinished Business
A. Reports
1.
Rhea Johnson against Burrell Ellis - Tabled
2.
Viola Davis against Kelvin Walton
3.
Viola Davis against Nina Hall
4. Viola Davis/Joel Edwards/ Rhea Johnson against Sharon Barnes Sutton- Tabled
5.
William Perry against Sharon Barnes Sutton - Tabled
6. Viola Davis/Joel Edwards against Judy Brownlee Set for Hearing

7.
Thomas M. Owens against Robert Lundsten
8.
9.
Rhea Johnson against Vaughn Irons

Rhea Johnson against Stan Watson
10. Stanley Siegel ( ARC Technologies Corp.) against Billy Malone and Jim Walsh and his
companies Dismissed
B. New Business
1.
Jerry Jackson against Michelle Waldorf
2. Advisory Opinion Request for Advisory Opinion by Commissioner Jeff Rader

VII.
VIII.
Administrative
1.
2.
Update on Website
Ethics Hotline
3.
E& O Insurance for the Board
4.
Pledges for Employees, Volunteers and Officials
5.
Contractor Disclosure Form
6.
Education initiatives
Adjournment
DRAFT
DeKalb County Board of Ethics
Tuesday, September 22, 2015
6: 30 p. m.
Conference Room A, Clark Harrison Building

Minutes
Members Present:
Clara Black DeLay, Chair

Susan Neugent
Nicole Forman
Christopher Bruce
Thelma Grier
Members Absent:
Edwinett Murphy, Secretary

Board Affiliates Present:
Gene Chapman, Board Counsel

Jennifer Johnson, Administrative Assistant
Vic Hartman, Investigator
Attendees who sipned the attendance sheet:
T. Phillips
Judy T. Brownlee
Pam Stephenson
Andrew Cauthen
Mike Cooper
Joe Arrington
Mark Niesse
Sherrie Washington
Nadine Ali
Jim Walls
Shaheen Williams
Dwight Thomas
Sharon Barnes- Sutton

1.
Call to order
Clara DeLay, Chair, called the meeting to order at 6: 35 p.m.

II.
Clara
Welcome
DeLay
welcomed attendees.
Meeting minutes September 22, 2015

Page 2
III.
Adoption of the Agenda
The
agenda
was
reviewed.
Christopher Bruce added item IX. Executive Session with
Adjournment moved to item X. Gene Chapman indicated that a complaint from the Ethics Hotline
needed to be added as item VII.A.9. Thelma Grier added an item for discussion of an annual audit
under the Financial Report. Susan Neugent made a motion to adopt agenda with modifications.
Thelma Grier seconded the motion. The motion passed unanimously with a vote of 5- 0.
IV.
Review and Approve Meeting Minutes from August 13 2015
The Minutes from the Board' s meeting on August 13, 2015 were reviewed. One typographical
error was noted. Susan Neugent made a motion to approve the minutes with the correction and
Nicole Forman seconded the motion. The motion passed with a vote of 5- 0.
V.
Report Financial Report
The Board reviewed the financial report reflecting the Board' s expenditures in 2015 to date. The
members noted that they wanted more detail in the report to include dates of the entries and more
specificity to the entries. The approval of the financial report was tabled until more detail is
provided.
Thelma Grier suggested that the Board should have an annual audit performed by a person or firm
outside of the county government. She made a motion to have an annual audit performed prior to
the next meeting of the Board and for Board members to submit their suggestions for an auditor to
the Chair by September 30, 2015. Nicole Forman seconded the motion. Susan Neugent suggested
that the Board should define the scope of the audit. Thelma Grier suggested an audit for January
2015 through the present date. The Board voted 5- 0 in favor of the motion.
VI.
Unfinished Business
A. 1. Preliminary hearing Viola Davis and Joel Edwards complaint against Judy Brownlee.
Ms. Davis and Mr. Edwards were not present for the hearing. Ms. Davis had requested a
continuance until November. Ms. Brownlee was present and was represented by Sherrie
Washington, her attorney. Mr. Hartman, the Board' s investigator, was present. The Board
discussed whether to grant Ms. Davis' request for a continuance. The Board voted 5- 0 in
favor of denying the request.

Vic Hartman presented his summary of the allegations against Ms. Brownlee, his findings
from the investigation he had conducted, and the possible violations of the Code of Ethics.
Ms. Washington cross- examined Mr. Hartman. Clara DeLay closed the presentation of
information.
As to the first allegation, Clara DeLay asked each member to vote as to whether the Board
should dismiss the allegation in light of Mr. Hartman' s finding of no support for the
allegation.
The
vote was
5- 0 in favor
of
dismissing the
allegation.

Page 3
As to the second allegation, Clara DeLay asked each member to vote as to whether there
was probable cause to believe Ms. Brownlee violated the Code of Ethics. The vote was 5-
0 in favor of finding probable cause.

As to the third allegation, Clara DeLay asked each member to vote as to whether there was
probable cause to believe Ms. Brownlee violated the Code of Ethics. The vote was 5- 0 in
favor of finding probable cause.
As to the fourth allegation, Clara DeLay asked each member to vote as to whether there
was probable cause to believe Ms. Brownlee violated the Code of Ethics. The vote was 4-
0- 1 in favor of finding probable cause. Nicole Forman abstained from the vote.
Mr. Hartman indicated that he could likely have the case ready to present at a final hearing
within 60 days.
2. and 3. Preliminary hearing Rhea Johnson complaint against Sharon Barnes- Sutton and
Viola Davis and Joel Edwards complaint against Sharon Bames- Sutton. Clara DeLay
recused herself from participating in the matter. Mr. Johnson, Ms. Davis, and Mr. Edwards
were not present for the hearing. Ms. Davis had requested a continuance until November.
Ms. Barnes- Sutton was present and represented by Dwight Thomas, her attorney. Mr.
Hartman, the Board' s investigator, was present. The Board discussed whether to grant Ms.
Davis' request for a continuance. The Board voted 4- 0 in favor of denying the request.
Mr. Thomas, on behalf of Ms. Barnes- Sutton, requested a continuance. After questions by
the Board members, the Board voted 4- 0 in favor of denying the request. At that point,
Mr. Thomas waived the preliminary hearing and the Board indicated that it would set the
hearing in early December if possible.
After discussion, Nicole Forman made a motion to combine the complaints of Viola Davis
and Joel Edwards with that of Rhea Johnson into one proceeding for the purpose of the
final hearing. Christopher Bruce seconded the motion. The motion passed with a vote of
4- 0. The Board directed Gene Chapman to determine whether a hearing officer could be
appointed to conduct the final hearings.
The Board recessed from 8: 49 p.m. to 8: 57 p. m. Clara DeLay called the meeting back into
order.
B.
Status reports
Clara DeLay announced that the pending complaints are being investigated.
Request for advisory opinions. Clara DeLay announced that she had asked Gene Chapman
to draft a proposed advisory opinion in response to Dr. Alexander' s request. The Board
reviewed the draft and noted the need for one grammatical change. Thelma Grier made a
motion to adopt the advisory opinion with the one change. Christopher Bruce seconded
the
motion.
The
motion passed with a vote of
5- 0.

Page 4
VII.
New business
A. New complaints.
1. and 4. Jeff Rader by Barbara M. Lee and John Evans. Susan Neugent recused herself
from the matter. Thelma Grier made a motion to dismiss the complaints for lack of subject
matter jurisdiction. Nicole Forman seconded the motion. The Board voted 4- 0 in favor of
the motion.
2., 3., 5., and 6. Kathie Gannon and Nancy Jester by Barbara M. Lee and John Evans.
Nicole Forman made a motion to dismiss the complaints for lack of subject matter
jurisdiction. Thelma Grier seconded the motion. The Board voted 5- 0 in favor of the
motion.
7. Detective Gagnon by Shamika Durden. Thelma Grier made a motion to dismiss the
complaint for lack of subject matter jurisdiction. Susan Neugent seconded the motion. The
Board voted 5- 0 in favor of the motion.
8. Kerry Moyers- Horton by Alton Robinson. Thelma Grier made a motion to dismiss the
complaint for lack of subject matter jurisdiction. Nicole Forman seconded the motion. The
Board voted 5- 0 in favor of the motion.
9. Nancy Jester by an anonymous complaint to the DeKalb County Ethics Hotline. Thelma
Grier made a motion to dismiss the complaint for improper procedure and lack of subject
matter jurisdiction. Susan Neugent seconded the motion. The Board voted 3- 2 in favor of
the motion. Thelma Grier, Susan Neugent, and Christopher Bruce voted in favor and Clara
DeLay and Nicole Forman voted against the motion. Clara DeLay stated that she thought
that the Board should address the complaint.
VIII.
Board governance
A. Website. Nicole Forman stated that she would like to defer the matter to another meeting
and that she would forward information to Board members regarding her research.
B. Discussion of pending complaints. Clara DeLay stated that she would like to defer the
matter to another meeting.
C. Discussion of revisions to Board procedures. Clara DeLay stated that she would like to
defer the matter to another meeting.
Thelma Grier made a motion to convene a meeting in October to discuss the items in Board
governance. Nicole Forman seconded the motion. The motion passed with a vote of 5- 0.
IX.
Executive session. Christopher Bruce stated that he would like to defer the matter to the
meeting in October.
X.
Adiournment
Christopher Bruce made a motion to adjourn and Thelma Grier seconded the motion.
The motion passed with a unanimous vote. The meeting was adjourned at 9: 50 p.m.
Approved:

Page 5
Chair
Date
BEFORE THE DEKALB COUNTY BOARD OF ETHICS

STATE OF GEORGIA
VIOLA DAVIS AND JOEL EDWARDS
Complainants,
FINAL HEARING
May 25, 2016

V.
JUDY BROWNLEE
Respondent.
SUBPOENA
TO:
Wayne Williams
YOU ARE HEREBY COMMANDED to appear before the DeKalb County Board of Ethics( BOE) to be
sworn as a witness and provide testimony on behalf of the Complainants testimony as well as to produce
the documents on the attachment hereto.
The hearing date, time, and location are:

Date:
May 25, 2016
Time:
3: 00 PM
Location:
Turner Lynch Campus Center, A-Lab Exchange
Atlanta, GA 30319
Or
You are requir

the
r place the Board of Ethics may announce.
to atten the BOE Meeting until you are dismissed by the Hearing Officer or Chair of
BOE. Nonet ry
penal
By:
ies may apply if you fail
to
show.
l
Date:
La
c a , Board Chair
QUESTIONS ABOUT THIS SUBPOENA
PROOF OF SERVICE
If you have
On
questions about
you must contact
the
person
is:
this
subpoena,
serving it, who
2016, this subpoena was served
on Wayne Williams in person/ by certified

mail/ by express mail at the address listed above
for the recipient.
Name; Stacey Kalberman

Telephone: 404- 687- 7106
Proof of the method of service must be

available at the
hearing.

STATE OF GEORGIA
VIOLA DAVIS, JOEL EDWARDS,

AND RHEA JOHNSON,
Complainants,
FINAL HEARING
November 12, 2015
V.
SHARON BARNES SUTTON,

Respondent.
ATTACHMENT TO SUBPOENA RECORDS TO BE PRODUCED
Audit Reports and working papers for 2009 and forward conducted on records of the office of
Commissioner Sharon Barnes Sutton.
STATE OF GEORGIA
VIOLA DAVIS AND JOEL EDWARDS
FINAL HEARING
Complainants,
May 25, 2016

V.
JUDY BROWNLEE
Respondent.
SUBPOENA
Cornelia Louis
TO:
YOU ARE HEREBY COMMANDED to appear before the DeKalb County Board of Ethics( BOE) to be
sworn as a witness and provide testimony on behalf of the Complainants testimony as well as to produce
the documents on the attachment hereto.
The hearing date, time, and location are:

Date:
May 25, 2016
Time:
3: 00 PM
Location:
Turner Lynch Campus Center, A-Lab Exchange
Atlanta, GA 30319
Or, other lace the Board of Ethics may announce.
You are required t attend

the BOE. Mo eta
By;
a BOE Meeting until you are dismissed by the Hearing Officer or Chair of
penalti s may apply if you fail to show.
41
Date:
1\
ZAy Schail, Board Chair

QUESTIONS ABOUT THIS SUBPOENA

If you have
questions about
you must contact
the
person
is;
this
subpoena,
serving it,
who
PROOF
F SERVICE
3 , 201
i
bpoena was served
on Co elia Loui in perso by certified
mail/by express ma: a e address listed above
On S
for the recipient.
Name: Stacey Kalberman

Telephone: 404- 687- 7106
Proof of the method of service must be

available at
the
hearing.

STATE OF GEORGIA
VIOLA DAVIS, JOEL EDWARDS,
AND RHEA JOHNSON,
Complainants,
FINAL HEARING
November 12, 2015
V.
SHARON BARNES SUTTON,

Respondent.
ATTACHMENT TO SUBPOENARECORDS TO BE PRODUCED
Audit Reports and working papers for 2009 and forward conducted on records of the office of
Commissioner Sharon Barnes Sutton.
Record Retention Policy of DeKalb County
Policy on Purchasing Card Spending for 2009 and forward

Procedures for
Reconciling
and
Approval
of
Purchasing Card Spending
p0 tauNry.F
of
Board Members
Chair
Lawrence M. Schall
822
Vice- Chair
Greg Russell
Secretary
Via Certified Mail Return Receipt Requested

Via E- mail
Scott L. Bonder
Shermanetta Carter
Brian M. Deutsch
Ms. Viola Davis
Dan E. Dewoskin
909 Rays Road
Robert P. Tatum, Jr.
Stone Mountain, GA 30083

Mr. Joel Edwards
2129 Tudor Castle Way

Decatur, GA 30035
Re:
Final Hearing in Complaint against Judy Brownlee by Viola Davis/Joel Edwards
Dear Mr. Edwards:
On behalf of the Board, I am writing to inform you that the Board will conduct a final hearing on this matter at its
meeting schedule for May 26 at Oglethorpe University, Trustee Room, Turner Lynch Campus Center, 4484
Peachtree Road NE, Atlanta, GA 30319.
At the final hearing the Ethics Board will hear the following evidence regarding the allegations for which probable
cause was found at the September 22, 2015 preliminary hearing:
1)
Failure to properly preserve government records in violation of the Georgia Records Act O. C. G. A. 50- 18-
90 et seq. and 22A( c)( 7) of the Ethics Code( Engaging in an activity prohibited by law). Specifically,
failure to maintain purchase card receipts.
2)
Theft by taking, theft by deception, false certification by employee, making a false statement in violation of
O. C. G. A.
16- 8- 2, 16- 8- 3, 16- 10- 9 and 16- 10- 20 and 22A( c)( 7) of the Ethics Code( Engaging in an
activity prohibited by law). Specifically, purchase of gift cards with County funds for personal use,
improper purchase of personal items on government issued purchasing card without reimbursement to the
County in many cases.
3)
Theft by deception, false certification by employee, making a false statement in violation of O.C.G. A.
16- 10- 3, 16- 10- 8 and 16- 10- 20, 16- 10- 21( b) and 22A( c)( 7) of the Ethics Code( Engaging in an activity
prohibited by law). Specifically, use of County time to attend political event.
The final hearing will provide an opportunity for both sides to present evidence in this matter. As Complainant you
will have time to discuss your allegations and the Board will be presenting evidence based on its investigation of the
matter. The Board will make a final determination at the hearing. Please see the Rules of the Board of Ethics
which you may find at www.dekalbcountypa. gov/ethics. Please feel free to call me with any questions.
Sincerely,
Stacey Kalbetman, Etht s Officer

h
330 W. Ponce de Leon Ave., 4` Floor, Decatur, GA 30030, Phone: ( 404) 687- 7106
7002 2030 0001 2308 8352

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SENDER:
COMPLETE THIS SECTION ON DELIVERY
complete items 1, 2,
and 3. Also complete

item 4 i Restricted. Delivery is desired. Print your name and address on the reverse
4.
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so. that we Can return
Attach this card to the back of the mallplece,
or on the front if' space permits.

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B. Received
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t,OUNTY.
Board Members
Chair
Lawrence M. Schall
822
Yi
Vice- Chair
Greg Russell
Secretary
Via Certified Mail Return Receipt Requested
Via E-
mail
Scott L. Bonder
Shermanetta Carter
Brian M. Deutsch
Sherri Washington
Dan E. Dewoskin
2430 Wall Street
Robert P. Tatum, Jr.
Conyers, GA 30013
Final Hearing in Complaint against Judy Brownlee by Viola Davis/Joel Edwards
Re:
Dear Ms. Washington:
On behalf of the Board, I am writing to inform you that the Board will conduct a final hearing on this matter at its
meeting schedule for May 26, 2016 at 3 PM at Oglethorpe University, Trustee Room, Turner Lynch Campus Center,
4484 Peachtree Road NE, Atlanta, GA 30319.
At the final hearing the Ethics Board will hear the following evidence regarding the allegations for which probable
cause was found at the September 22, 2015 preliminary hearing:
I)
Failure to properly preserve government records in violation of the Georgia Records Act O.C. G. A. 50- 1890 et seq. and 22A( c)( 7) of the Ethics Code( Engaging in an activity prohibited by law). Specifically,
failure to maintain purchase card receipts.
2)
Theft by taking, theft by deception, false certification by employee, making a false statement in violation of
O. C. G. A.
16- 8- 2, 16- 8- 3, 16- 10- 9 and 16- 10- 20 and 22A( c)( 7) of the Ethics Code( Engaging in an
activity prohibited bylaw). Specifically, purchase of gift cards with County funds for personal use,
improper purchase of personal items on government issued purchasing card without reimbursement to the
County in many cases.
3)
Theft by deception, false certification by employee, making a false statement in violation of O.C.G. A.
16- 10- 3, 16- 10- 8 and 16- 10- 20, 16- 10- 21( b) and 22A( c)( 7) of the Ethics Code( Engaging in an activity
prohibited by law). Specifically, use of County time to attend political event.

The final hearing will provide an opportunity for both sides to present evidence in this matter. The Board of Ethics
will be presenting evidence gathered by its investigator and may present witnesses. As the Respondent, you will be
afforded the opportunity to cross examine the investigator and any of our witnesses as well as present your own
witnesses and evidence in support of your defense to the allegations. We will present you with a list of witnesses
prior to the hearing and request that you provide the same.
The Board will make a final determination in the Complaint and you are afforded the opportunity to appeal the
matter to the Superior Court. Please see the Rules of the Board of Ethics which you may find at
www. dekalbcountvea. gov/ ethics. Please call me so that we can discuss this matter and the hearing.
Sincerely,
Stacey Ethics Officer
330 W. Ponce de Leon Ave., 4" Floor, Decatur, GA 30030, Phone:( 404) 687- 7106
MEMORY TRANSMISSION REPORT

TIME
05- 18- 2016 00: 44
FAX NO. 1
NAME
FILE NO.
570
DATE
05. 18 00: 43
TO
199,7064863308
DOCUMENT PAGES
START TIME
05. 18 00: 43
END TIME
05. 18 00: 44
PAGES SENT
STATUS
OK
SUCCESSFUL TX NOTICE'
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Wasbington:
Cn behaf of the Hoera, 1 am w iting to inf rtn you[ het the Board will condutt. final hearing on Ina, ma
1. for May 36. 2016 at 3 PM u C. 1a[ horpe University, T . ma Room. 1Lmer Lynch Camp.
44114
ce Penchoree Road WE. A[ lenm pA 30319.
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will
hear the
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alleged...
for which probable
22. 2025 preliminary hearing:
preserve
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of
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THE
WASHINGTON
LAW GROUP.
i
May 24, 2016

Via Email
Stacey Kalberman
Ethics Officer, DeKalb Board of Ethics
RE: Judy Brownlee

Dear Ms. Kalberman:
I am writing to notify you that I will not be representing Judy Brownlee at the hearing
scheduled for May 25th. Thank you.
The Washington Law Group, PC
Al Sherri Washington
Sherri Washington
1253 A Commercial Drive, Conyers, GA 30094
770- 648- 6352
April A 2014 ..
Afpsio by
rhesonrd afCanmhelonen
DEKALB COUNTY
A RESOLUTION BY THE GOVERNING AUTHORITY OF DEKALB COUNTY,

GEORGIA DIRECTING THE EXECUTIVE ASSISTANT TO OBTAIN TIM
SERVICES OF A CERTIFIED INTERNAL AUDITOR OR A CERTIFIED
GOVERNMENT AUDIT PROFESSIONAL TO ANALYZE THE EXPENDITURES OF

EACH MEMBER OF THE BOARD OF COMMISSIONERS AND THEIR STAFF FOR
THE YEARS 2004. 2014.
WHEREAS, there is some evidence that County funds may have been misused by a.
member of the Board of Commissioners and her staff; and
WHEREAS, the members of the Board of Commissioners do swear in their oath ofoffice
to the citizens of DeKalb County " that they are not the holder of any public funds that are
unaccounted for;" and
WHEREAS, the reputation of all Commissioners has been called into question by the
publication of information related to the use ofPurchase cards; and
WHEREAS, the citizens of DeKalb County deserve to] snow how their taxes have been
spent; and
WHEREAS, the Board of Commissioners has previously appropriated funds for an

Internal Auditor; and
WHEREAS, Certified Internal Auditors and Government Certified Audit Professionals are
qualified to conduct such an audit as deserlbed heram,
NOW, THEREFORE, BE IT RESOLVED, that the DeKalb Board of Commissioners

does hereby resolve as follows;
1, The Executive Assistant is directed to use 2014 budgeted funds set aside for an internal
auditor to obtain the professional services of aCertified internal Auditor or a Government
Certified Audit Professional to[ @view the expenditures for theeast eenveara( 2004 through
respective staffand o ice, and the
2014) by each member Board of Cemmr oners, 1
central office of the Board of Commissioners;
2. The audit shall review expenditures to consider( a) whetherpurchases were for appropriate
material goods used by a Commissioner in the normal functioning ofs Commission office,
b) whether there is evidence ofa valid work product when a service is purchased; and( c)
what evidence exists that meals and travel expenses were for County business;
3.
The auditor shall begin auditing the
commissioner
staff, and office
for commission District
6 first and then proceed to audit the other six commissioners, staff,district offices, and the
Board of Commissioners' central office expenditures; and
4-
AP111 2 4 2014
Aspe Wby
rmnow orcommkilenen
4. As the auditor completes work, the final and complete audit shall be distributed promptly
to each member of the Board of Commissioners, the Chief Executive Officer, and the
Board of Ethics for DoKalb County and shall be made available to the public.
ADOPTED
by the DaKalb County Board
of Commissioners, this
9 day of
2014.
2AA.
L&
LX& f
Prasi
Board o Comm ssicners
DeKelb County, Georgia

APPROVED
by the Interim Chid Executive Officer
of
DeKelb County this
day of
2014.
8
LEE MAY
Interim Chief Executive Officer
DoKalb County, Georgia

I
ZTT,
DABARRA H. SANDERS, CCC

Clerk to the Board of Commissioners and
Chief Executive Officer
DeKalb County, Georgia
AP
EY
County Attorney
DeKelb County, Georgia
2-
EXHIBIT
cout+rr.so
442
County
DeKalb
1300 Commerce Drive, Decatur, Georgia 30030

404) 687- 3735
Fax( 404) 371- 2055
Department
of
internal Audit and Licensing
Finance
DATE:
April 2, 2010
TO:
Kelvin Walton, Diredtorof Purchasing and Contracting
FROM:
Deputy Director of Finance, Internal Audit& Licensing,
SUBJECT:
P- Card Audit
Office of BOC- District 4
RE:
General information
On April 1, 2010 Internal Audit conducted a P- Card compliance audit of the Office of BOG-District 4.
Internal Audit reviewed the P-Card transactions for the periodiOctober 2009 through February 2010.
Purpose and Sco e
The purpose of this audit was to determine if the Office of BOC-District 4 complied with County P-Card
policies and procedures.
We reviewed cardholder transactions, signoff reports and invoice's/ receipts to determine the following:
1) P-Card Representative properly maintained and reconciled transactions on a monthly basis.
2) Transactions were appropriate for the departments business.
3) Individual transactions did not exceed the amount specified by County P-Card policies and
procedures for the Board ($5,060 maximum per individual purchase).
4) Total monthly transactions did notexceed amount specified by the County P-Card policies and
procedures ($ 5,000 maximum per month).
5) Cardholders were not using the' P-Card for non- business related goods and services.
6) The transactions were approved.
Opinion
In our opinion, the Office of BOC- District 4 did not fully complywith County P- Card policies and
procedures.
Deficiencies
1) The transaction logs were not completed for all transactions.
2) Supporting documentation was hot provided for some P-Card transactions.

Recommendations
1) All P Card transactions should be logged. The log should be completed and maintained
monthly for all P- Card transactions. It should be signed by an authorized individual per P-Card
Policy.
2) All P- Card transactions
should
have supporting documentation.
Board of Commissioners
P- Card Audit
October 2009 February 2010

Page 2
Observation
We observed that the Department Representative ishot aware of the P- Card procedures.
Recommendation
We recommend that Purchasing and Contracting co seder having a P-Card Training

periodically for new cardholdefrs and departmental representatives.
i
Comments
We reviewed the corresponding genelral ledger account for Oach transaction of our sample. All
transactions were charged to" operating supplies." These tr4nsactlons could be misclassified.
Attached is a spreadsheet with altem$tive general ledger accounts that maybe more appropriate for .
the transaction type.
Future travel related transactions should be charged to general ledger account object code" 523502"
thru "523506." Money should be appropriated in the future bbdget to cover travel related expenditures.
Please feel free to contact me if you have any questions or concerns relating to this audit report.
Eu ' ne O' Mard
cc: Dr. Michael J. Bell, Chief Financiali0fficer
Keith Barker, Chief Operating OffiderlExecutive Assistant!.

Commissioner Sharon Barnes Sution, District 4
Dale Dague, Purchasing Card Adriainistrator/Accquntant

EO/ Cl-
BOARD OF COMMISSIONERS( District 4)

P- CARD AUDIT
OCT013ER 2000- FEBRUARY 2010
Alternative GL Account Report
Card Holder
TraruIactlon
Posting
Date
Date
Valerie S
121312009
Grigley, Valerie S
Gdgley, Valerie 5
1/ 192010
Gdgley,
69. 29 00204.631101. 1GO. 0000.0000 531101 OPERATING SUPPLIES
Sutton. Sharon Barnes
215/2010 OFFICE DEPOT

10/ 12009 OFFICE DEPOT
Sutton, Sharon Barnes

10! 32009
10/ 52009
10/ 152009
Valerie 3
21312010
10132009
21. 74
531101
OPERATING SUPPLIES'
49. 49
00204. 531101. 100.0000.0000
631101 OPERATING SUPPLIES
84. 57
00204. 531101. 160.0000. 0000
1531101 OPERATING SUPPLIES.
52320& INTERNET SERVICES
1501001 BOOKS S SUBSCRIPTIONS
54. 69 00204.631101. 100.0000.0000 531101 OPERATING SUPPLIES
PUBLIX
10/ 52009 DD/ BR 11302060

10/ 192009 CAFE LILY
00204.531101. 100. 0000.0000
Recommended GL Account
GL Account Name
OFFICE DEPOT
9292009
Gdgley,
GL Account Number
520. 58 OD204.531101. 100.0000.0000 531101 OPERATING SUPPLIES
2152010
2/ 312010
Amount
Vendor
1/ 42010 OFFICE DEPOT

1202010 GODADDY. COM
27. 98 00204. 531101. 100. 0000.0000 531101 OPERATING sUPPUES
jj)$
72. 17 00204. 531101. 100.0000.0000 541101 OPERATING SUPPLIES
Sharon
Barnes
121312009
2/42010
490-00
00204. 631101. 100. 0000.0000
523701 TRAINING& CONFERENCE FEE
Barnes
1/ 42010 WOLF CAMERA

2/ 5/ 2010 NATIONAL ASSOC COUNTIES
921. 95 00204. 531101. 100-0000.0000 531101 OPERATING SUPPLIES
Sutton, Sharon
Sharon
Barnes
2152010
218/ 2010 ACCG
215.00
00204. 531101. 100.0000.OD00
SMIG1 TRAINING& CONFERENCE FEE
2152010
2182010 NATL ASSOC COUNTY INFO OF
75. 00
00204. 531101. 100. 0000.0000
Barnes
2/ 8/ 2610
Sutton, Sharon Baines
2/ 102010
2/ 112010 KANGAROO EXP
7/ 102010
2/ 12/ 2010 HAMPTON INNS

Sutton; Sharon names'
7110/ 2011--$(
2/ 102010
1122010 OT
2/ 122010 HAMPTON INNS
2/ 102010
2/ 152010 HERTZ RENT-A- CAR
Sutton,
Sutton,
Sution,
Sharon
217012050 -?
189.40
43. 47
211012010 DELTAAIR
7( jQ10..8ENNEZTS CALABASHSFu4
OPERATING SUPPLIES
00204.531101. 100.0000.GD00 531101 OPERATING SUPPLIES
00204. 531101. 100.0000.0000 531101 OPERATING SUPPLIES
531101
6=
01 TRAINING& CONFERENCE FEE
S 110.88 00204.531101. 100.0000.0000 531,101 OPERATING SUPPLIES,

- $-
0.56.- 00204".9311YIT.'1U0:0000: 0001T- diilol&PgkTING SUPPLIES

42.06 00204-531101. 100.0000. 0000 531101 OPERATING SUPPLIES
99.68 00204. 531101. 100.0000. 0000 531101 OPERATING SUPPLIES
131. 15 00204. 531101. 100.0000.0000 531101 OPERATING SUPPLIES
i
i
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Internal Audit &
tuuxneFOB
O;
Licensing
cuierateean"
Cornelia Louis
ofter
W.Berea Eb. Jr.
Acting Deputy Director of Finance
Boazd d commisdown
niamct
Items Royer
Dwct 2
leffRader
October 12, 2011
DATE:
District 3
Kelvin Walton, Director
TO:
of
Larry tohnson
Purchasing& Contracting
o>etrL: t a
FROM:
Acting Deputy Director of FuuuM
SUBJECT:
Purchasing Card( P-Card)
Internal Audit 6t
Licensing
sbotoo lh smm m
Dwaint 5
I= buy
RE:
Board
of
Audit
Commissioners( BOC) District 4
District 6
Sffihie aumon
DbUIM7
snnwmson
General Information
On October 6, Iptemal Audit( IA) conducted a P-Card compliance audit on the Office ofBOC-District 4.
Internal Audit reviewed P-Card transactions for the period December 1, 2010 through May 31, 2011.
Purpose and Scone
The purpose of this audit was to determine the Office of BOC- District 4 complied with DeKalb County PCard policies and procedures.
We reviewed cardholder transactions, signoff reports, Purchase comments and invoices to determine that:
1) The P-Card Administrator maintained the transaction log Dn a monthly basis..
2) The cardholder attached applicable receipts to the monthly transaction log.
3) Transactions were appropriate for the department' s business.
4) Individual transactions did not exceed the amount specified by County P-Card policies and
procedures($ 1, 000 maximum per individual purchase).
5) Total monthly transactions did not exceed amount specified by the County P-Card policies and
procedures($ 2,000 maximum Per month).
6) Cardholders were not using the P-Card for non-business related goods and services.
7) The transactions were approved. (Manager and/ or Department Head)
Ownion
En our opinion, the Office of BOC-District 4 did not comply with DeKalb County P-Card policies and
procedures.
1) efldenries
1) Out of 49 transactions, 9 receipts were available.
2) The Transaction lags( Logs) were not completed or maintained

Recommendations
1) All P-Card transactions should have supporting documentation. Adequate documentation ensures
that expenditures incurred are incompliance with the P-Card policy.
2) Per P-Card policy, we recommend that BOC-District 4 complete and maintain Logs and reconcile
the Logs against the electronic statement monthly.
HOCDistrict 4
P-Card Audit
Page 2
Comments
We reviewed the corresponding general ledger accounts for each transaction. Several transactions were
charged to" operating supplies"; they were travel-related expenditures. These transactions are
misclassified.
Future travel-related transactions can be charged to the following general ledger account
object codes.
Object Codes
00bjea
523502
e Name
fare
523504
ommodations Hotel
cellaneous
Please feel free to contact me ifyou have any quest ons.or concerns relating to this audit report.
Cornelia Louis
CLIAW
cc:
Richard Stogner, Chief Operating Officer/ Executive Assistant

Joel Gottlieb, Chief Financial Officer
Commissioner Sharon Barnes- Sutton, District 4

Dale Dague, Purr.irasing Card Administrator
I.
I
1300 Commetce Drive 141h Floor J Decanu, Georgia J P: 404- 371- 2639 R 404-371- 2055
www.ddmfboounfta.gov
1.
IDENTIFY PURCHASE CARD RECORDED ON WORKS APPLICATION

WTTH CARD OF EMPLOYEE
dU
a
2. REVIEW TRANSACTION LOG FOR ALL PURCHASE CARD

TRANSACTIONS
lJ
fmvet
3.
IA,
REVIEW PURPOSE OF ALL TRANSACTIONS
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Review
DEKALB COUNTY
POLICY/ PROCEDURE
SUBJECT: PURCHASING CARD POLICY
P/ P# 305
Page I of 12
Revision#
Date: 311212004
Policy Owner:
Doyle Shaw
A22roved By: Richard Sto ner

EXHIBIT
RESPONSIBLE DEPARTMENT .
Purchasing& Contracting
9
SCOPE
The scope ofthis policy/procedure (p/p) covers DeKalb County and its functional divisions and/ or
operating business units ( defined as " the County" throughout this p/p).
POLICY
DeKalb County has established a Purchasing Card( P-Card) program that allows designated employees
the ability to purchase selected, business- related goods and services whose value is less than$ 1, 000. This
program is intended to be an alternative method for the purchase of small dollar, miscellaneous expense
materials and services. These policies and procedures apply for the use of the Bank of America Visa
Purchasing Caro. Card:
- In addition, DeKalb County is not required to pay sales tax to any supplier
since the County is exempt from paying any State of Georgia sales tax. This applies to out of state
purchases as well.
DEFINITIONS
Card Provider: Bank of America( BOA) Visa Purchasing Card issued by the County to the Cardholder
Cardholder: DeKalb County employee issued a Bank of America Visa Purchasing Card
Transaction Log: An excel spreadsheet used to log all monthly'P- Card spends/ transactions
Purchasing Card Administrator: Employee assigned by Purchasing& Contracting to monitor/administer
the P- Card program
Purchasing Card Manager: Purchasing& Contracting Deputy Chief Procurement Officer Administrative
Operations responsible for the overall P- card program
Department Purchasing Card Representative: An individual identified by the Department Director who
has the responsibility for coding P-Card transactions to General Ledger accounts for all Cardholders in
the department.
PROCEDURE
1. 0
P- CARD Restrictions
The DeKalb County P- Card program is intended to be an alternative method for the
purc) ase of small dollaLVa(ye, rluseellaneous elcpeASes mcludmg materrals and services.
IesticUOns aredetermined^by the Depmr ent I)trector, p , C Ftrl>smg Card

idnaget nd 19ea7b' @oaYnty and tip rostrtci"ons may be revised as deeded Different .;
restrictions may apply toCard)tolders, epending onthe department and intended

purchases. Restrictions will be established using the NIGP, Category codes, or MCC
Merchant.Category Codes), this is at the sole discretion of the Purchasing Cazd

Manager. See attached NIGP/Category Addendum I for allowable purchases. Note: All
Information Systems, Communications, and Finance Special Approval related purchases
will be coordinated/ routed through Information Systems, Communications, and Finance

and will require a Requisition and Purchase Order regardless of the dollar amount.
Refer to the Computer Hardware, Software and Related Maintenance/ Support
Purchasing Policy, the Communications Equipment and Related Maintenance/ Support

Purchasing Policy,
and the
Finance Special Approval
Purchasing Policy
for AH
DEKALB COUNTY
POLICY/PROCEDURE
P/ P# 305
Page 2 of 12
Revision#
Date: 311212004
Policy Owner:
Doyle Shaw
Approved By: Richard Sto
er
Accounts, Grants, CIP Accounts, and Travel, Training, or Local Meeting Authorization
found on the iWeb.)
P- Cards issued to Purchasing& Contracting personnel will not be restricted to the
NIGP/ Category Addendum and the transaction/monthly limits as specified below.
Purchasing limits will be established, on an as need basis, by the Purchasing Card

Manager Purchasing& Contracting.
Current Cardholder transactions and monthly limits will fall within the below ranges, as
determined by intended usage and Director approval:
Transaction or per spend:
Up to $ 1000
limit:
Up to$ 2000
Monthly
The Purchasing Card is to be used only fQftnfe

the purchase
o ibysrness related gootls.and:'
} Smit
serviegs wlosevalue}
Jess. that}$ 1, 4AQ
4ng wtth ady,pesoQl 1p
tCounty
elcp dsesy>s
elCClided from the P Gard'.prograrrl" Gardh'oltl t's' aTb lratile to' DeKetb
for all unauthorized charees The improper use of a P- Card may result in
civil action criminal prosecution and/ or disciplinary acflon up to and includin.
termination o employment The County may deductfrom a Cardholder' s salary an
amount equal to the total of any unauthorized charees.
Any requirement to purchase goods and services that does not fall within the guidelines
of this policy will require the creation of a DeKalb County Oracle Requisition and
purchase order.
2. 0
Cardholder Responsibilities
1. Acknowledge responsibilities under the DeKalb County Purchasing Card Policy and
agrees to comply with the requirements set forth in this policy by signing the
2.
Cardholder Users' Agreement( See Addendum IV).

The P- Card is a charge card and must be used in such a manner that ensures the
security and safekeeping of the card. The P- Card is non-transferable. Do not give
your card or card number to any other individual to place orders with the supplier.
This will result in the termination of card privileges.
3. Notify the P- Card issuer( Bank of America_1- 888- 449- 2273) immediately of any
Most or stolen P- Cards and advise your Director and the P- Card Administrator of the
situation.-
4. The Bank of America P- Card is the preferred card and should be used as first choice.
If the cardholder anticipates.using the P- Card with a supplier that does not accept the
Bank of America Visa Purchasing Card, please contact your Purchasing Card
Administrator so that the supplier can be set up to accept the Visa P- Card.
5. The P- Card is the property,of DEKALB COUNTY and should only be used for
business-purposes. A card used out of compliance with the guidelines
established for this program can result in disciplinary action, no to and
including termination of employment.
6. Ordcr.materials and services( See 8. 0 below for additional information).

7.
Complete the Transaction
Log(
See 9. 0 below for
additional
information).
DEKALB COUNTY
POLICY/ PROCEDURE
P/ P# 305
Page 3 of 12
Revision#
Date: 3/ 12/ 2004
Policy Owner:
Doyle Shaw
Approved By: Richard Sto ner

8.
Receive and inspect all ordered material and verify services ( See 10.0 below for
additional information).
3. 0
EuechasingCardAdminlstratorRes'
1.
5 ' ihfies
Coordinate with the Department Director spending limits and other restrictions.
Complete applicable sections on the P- Card apphcations
nsureall formsàre
tlissuance,_
_ comple#ed!;i prgperly and subrmtt e ap iropnatp forms o theCardprovider for card
2.
Issue new}?-Cards.
3.
4.
Answers/ directs/ investigates all questions pertaining to the P- Card program.

Ensure that lost/stolen cards are handled properly and expeditiously.
5.
Changing Cardholder addresses/ other information, as required.
6.
7.
Canceling Cardholder accounts.

Maintain P- Card files.and the Purchasing Card Policy.
8. Review monthly P- Card Reports and make appropriate recommendations and/ or take
corrective action when required.
9
r
oordmates any interfaces between Vtsa s InfoS pan and Oracle ,
lOr{Responsrble
for coordmttta?g5the_;
traipd gfiamonthly
sskrp7aY,ed,}v
h the from
trehasiag
Card , _.
11=,Recerve revtew,
and fle the cdnsohdpted
s(afement
Bank of'Amegca
Y2 Process aecounfingdata'(Journalentries) into the Oracle Accounting System.
13. Requests and reviews rzports provided by Visa and' Bank of America to identify
County Cardholder buying patterns that may lend themselves to negotiated contracts.
Forwards this information to the appropriate Deputy CPO of Purchasing or Contract
Administration.
4.0
Cardholder' s Director Responsibilities
1.
Recommend selected Cardholder' s participation in the P- Card program via the
Purchasing Card Request form( Addendum V) and identify a Department Purchasing

Card Representative( DPCR).
2. Review, approve, and maintain the monthly Electronic Cardholder Statements,
Transaction Log and applicable receipts, and sign the monthly Transaction Log and
Electronic Cardholder Statement, which will ligt all the individual Cardholder' s
monthly transactions. Ensure all transactions comply with the policy guidelines.
3. Immediately, report lost/stolen/ cancelled cards to the Purchasing Card Administrator.

4.
5. 0
Coordinate and monitor Purchasing Card Policy compliance.
Department Purchasing Card Representative Responsibilities

L
Receives the Electronic Cardholder Statement and makes a copy for the appropriate
Cardholder.
2. Upon receipt of all information from the Cardholder, verifies the correct General
Ledger account numbers for each department Cardholder transaction and enters the
information into InfoSpan via the Electronic Cardholder Statement by the 20'h of
each month.
3.
Return the approved Transaction Log and Electronic Cardholder Statement to the
Department Director for approval and permanent filing.
P/ P#
DEKALB COUNTY
POLICY/ PROCEDURE
305
Revision#
Page 4 of 12
Date: 3/ F2/ 2004
Policy Owner:
Doyle Shaw
Approved B : Richard Sto ner
6. 0
Issuing a Cardholder Account/ P- Card

1.
2.
The Purchasing Card Manager will approve all new Cardholders.

Once approved, the Purchasing Card Administrator will forward all pertinent
information to Bank of America for P- Card issuance.
3.
When the County receives the new card, the Purchasing Card Administrator will
retain the plastic card until the Cardholder has signed the Cardholder Users'
Agreement and completed the appropriate training.

7. 0
Canceling a Cardholder Account

1.
In the event that the Cardholder is transferred to another department or he/ she is no
longer employed by DeKalb County, the Cardholder' s Director or a designated

individual must initiate cancellation of the Cardholder account by contacting the
Purchasing Card Administrator. The Purchasing Card cannot be reassigned from one
employee to another.
2.
The Cardholder' s Director or the designated individual should collect the card and
3.
cut it in half. The Purchasing Card Administrator should then collect the card.
The Purchasing Card Administrator coordinates the cancellation of the account with
the card provider.
8. 0
Ordering Goods and Services

1.
Cardholder verifies that the material or services to be purchased are within the
2.
Cardholder contacts the supplier and indicates he/ she wants to place an order using
guidelines of this program.
the P- Card. After the Cardholder has provided the supplier with an accurate
description of the materials or services to be ordered, he/ she should advise the
supplier of the following conditions:
No sales tax to all transactions ( The County is exempt from paying

any State of Georgia sales tax. This applies to out of state purchases
as well.)
If applicable, the shipping address, including the name and phone

number of the person to whom the material is to be delivered, and
the words," Purchasing Card", should be marked on the outside of all

boxes and other shipping containers.
Invoices are not required.
3.
Backorders should be billed at time of shipping.

For each transaction, the Cardholder is to complete the Transaction Log ( see
Addendum III).
9. 0
Transaction Log
1.
The Transaction Log( see Addendum III) is to be maintained monthly by the

Cardholder. Each Cardholder is to complete all fields of the transaction log after they
have made their purchase and attach applicable receipts.
2.
The Transaction Log is to be printed at the end of the statement period, checked for
accuracy,
reconciled against
the Electronic
Cardholder Statement ( see
section
12. 0),
DEKALB COUNTY
POLICY/ PROCEDURE
P/ P# 305
Page 5 of 12
Revision#
Date: 3/ 12/ 2004
Policy Owner:
Doyle Shaw

signed by the Cardholder' s Manager, and forwarded with the statement and
transaction log to the Department Purchasing Card Representative.
3.
10. 0
The Department Director must maintain appropriate files in the event of an

audit. Files must contain at a minimum, copies of the Monthly Transaction
Log Monthly Electronic Cardholder Statement, and anv receipts/ supporting
documentation.
Receiving Materials or Services

1.
The receiving department will identify purchasing card transactions by the words
2.
by the P- Card are to be delivered to the addressee unopened.

Cardholder will verify that the material or service received is what was ordered and
should verify the accuracy of all receipts/ packing lists.
Purchasing Card" on the outside of the boxes/shipping containers. Goods ordered
11. 0
Returns and Credits/ Supplier Discrepancies
1.
Cardholder is responsible for resolving all discrepancies with suppliers. Returns of

material to suppliers must be handled as" credits". A separate transaction must be
placed to re- order the correct material.
2.
12. 0
Cash refunds are not allowed under any circumstance.
Statement Reconciliation
1.
The Cardholder will receive a monthly Electronic Cardholder Statement from the
2.
Dept. P- Card Representative of all the Cardholder' s transactions for the billing cycle.
Cardholder is to review the statement against the Transaction log for discrepancies. If
a discrepancy is noted, Cardholder should immediately notify the supplier. All

disputed transactions should be resolved through the supplier. If unable to resolve
3.
4.
with the supplier, contact the Purchasing Card Administrator.

If there is a discrepancy, note this on the Transaction Log.
Cardholder is to attach their statement to the log and secure his/ her Manager' s
signature. Discrepancies/ disputed charges will be paid by Accounts Payable to BOA

within the specific contractual arrangements once the discrepancy/ dispute is resolved,
5.
supplier will issue appropriate credit on the following months statement.

Cardholder is to ensure that the Transaction Log' s total charge amount matches the
Statement' s charge amount for the billing cycle month.
6. Transaction. Logs, receipts, and statements are to be forwarded to the DPCR who will
in tam forward them to his/ her Director for final review and approval.
13. 0
Invoice Processing and Remittance

I.
The P- Card billing system is a single bill ( invoice)/ central pay arrangement.
Although each Cardholder receives a monthly informational account statement,
payment is centrally executed through DeKalb County' s Accounts Payable
department. The grand total of all charges.to DeKalb County is to be paid to the card
carrier within
the terns of the
contract.
DEKALB COUNTY
POLICY/ PROCEDURE
P/ P# 305
Page 6 of 12
Revision#
Date: 3/ 12/ 2004
Policy Owner:
Doyle Shaw
A2proved By: Richard Sto ner

2.
14. 0
Accounts Payable will receive a summary of the monthly charges from Bank of
America, along with detail billings by Cardholder account, and pay the entire bill
according to terms and County policy.
Lost and/ or Stolen Cards

1.
The Cardholder is to report the loss/ theft of their card, or account number
2.
immediately to Bank of America Visa.

After the card provider has been notified, the Cardholder is to notify the Purchasing
Card Administrator and their Director immediately. Upon notification, the card
provider will block further use of the card.
Cardholder should contact the Purchasing Card Administrator for issuance of a new
3.
card.
15. 0
Contacts
KEY CONTACTS:
Purchasing Card Administrator
Purchasing Card Mgr.
Accounts Payable
Dale Dague
Jeff Allen
Jude
Policy
Supplier Issues/ disputes
and procedures
Spending
Lost/ stolen
Participants in program
cards
Billing issues
Payment to Card Provider
Limits
Card issuance/ cancellations
Address changes
Statement issues/ copies
Training
16. 0
Addendums
1.
NIGP/ Category Allowable Expenditures
2.
P- Card Flow
3.
P- Card Transaction Log( Contact the Purchasing Card Administrator for the Excel
file)
ADDENDUM I
4.
Cardholder Users' Agreement
5.
Purchasing Card Request

ALLOWABLE NIGP/ CATEGORY CODE EXPENDITURES
The following represent expenditure guidelines for which the Purchasing Card may be used. Proper
justification must be available by the Cardholder when procuring any products or services with the PCard. Where Countywide agreements for products and services exist it is expected Departments will
utilize' those agreements as they generally provide a greater value to DeKalb County. Exercising good
management judgment is paramount when making buying decisions.
Code
Description
Expense Type
Sort
Sort
Sort
Heatin , Plombin , Air
Conditioning
Contractors
Heat, Plum., Air Cond. Contractors
DEKALB COUNTY
POLICY/ PROCEDURE
P/ P# 305
Pa e 7 of 12
Revision#
Date: 3/ 12/ 2004
Policy Owner:
Doyle Shaw

Electrical Contractors
Masonry, Stonework, Tile Setting, Plastering,
Masonry Contractors
Insulation
Ca
Tools
ent
Roofin
And
and
lCarpentry
Supplies
Siding,
lRoof, Siding, Sheet Metal Work
Sheet Metal Work
IfContractors Concrete Work
Contractors, Concrete Work

S
ecial
Trade Contractors- Special
Trade Contractors- not Elsewhere Classified
Miscellaneous Publishin
F-- 7rS-pecialty Cleaning,
uick Co y and Reproduction Svcs.
And Printin
Cleaning and Maintenance
Polishing, And Sanitation Prep
Courier Services- Air& Ground, Freight Forwarders

Communication Su
Com
uter
lies Those
Courier Services
Communications
exempted)
I Information Systems
Related Supplies Those Exem te
Construction Materials Not Elsewhere Classified
---
Office, Photographic, Photocopy, And Microfilm
Industrial Su
111
I Business
Supply
Equipment
0 Commercial Equipment Not Elsewhere Classified

F- Im-
etal
ui
ment
Hardware Equipment And Supplies
F-- 7[Plumbing And Heatin
ui
11ndustrial Supply
11ndustrial Supply
Service Centers And Offices
Electrical Parts And E
Industrial Su
111ndustrial Supply
Industrial Supply
ment
Industrial Supplies Not Elsewhere Classified
11ndustrial Supply
Durable Goods Not Elsewhere Classified
IlRetail General
F-- 7lStationery, Office Supplies, Printing And Wn7fi_n_g__ 7jStationery, Office, School Supply
Pierce Goods, Notions, And Other
Dry Goo
Chemicals And Allied Products Not Elsewhere Classi

Books, Periodicals, And News
F-
IFlorists
Supplies,
Nursery
ers
Stock, And Flowers
Nondurable Goods Not Elsewhere Classified
Supply
jBooks, Periodicals, Subscriptions

1IFlorists
Retail General
lRetail General
Warehouse
r__7113ullding Materials, Lumber Stores
11ndustrial Supply
Industrial Supply
Glass, Paint, Wallpaper Stores

Hardware Stores
Industrial Supply
Wholesale Clubs
Retail General
Discount Stores
lRetail_ General
De
artment
Variet
F-
Industrial Supply
11ndustrial Supply
Paints, Varnishes, And Supplies
Home
IRetail Specialty
Retail General
Stores
Retail General
Stores
IMiscellaneous General
Merchandise S
Used Merchandise Stores, Second Hand Stores
F__ Book Stores

r--- 7lStationery, Office, And School Supply Stores
Camera And Photographic
Supply
Stores
lRetail General
Retail General
Books, Periodicals, Subscri lions
fStationery, Office, School Supply

Photo
DEKALB COUNTY
POLICY/ PROCEDURE
P/ P# 305
Page 8 of 12
Revision#
Date: 3/ 12/ 2004
Policy Owner:
Doyle Shaw

Gift, Card,
Novelty, And Souven
Mail Order Houses
Sho
Including Catalog
Retail Specialty
Order Stores,
71Catalog Merchants
Combination
Continui /
mail
subscr
Phone/ Mail Order Catalog

hones And Retail Merchants

tion
Merchants
Rubber
Stamp Stores
Business Supply
Florists
Florists
Miscellaneous And S
rP
hotographic
ecialt
Retail Stores
F
F ] Buying/shopping Services, Clubs
F-- 7FB
lueprinting And Photocopying Services
Commercial
uick
Retail General
l[ Blueprinting and Photoco
F-- 7lExterrninating
And
Disinfecting
Services
JFQuickCopy and Reproduction Svcs.

Maintenance
I Cleanini
And Maintenance, Janitorial
Services
Computer Maintenance, Repair, And

Services
Equipment Rental And
Photo
Leasing" Services,
finishing Laboratories, Photo
Equipment and Tool Rental
71
eveloping
Business Services- not Elsewhere Classified

Air
Conditioning And
Refri
eration
Re
air
Cleaning
g and Maintenance
11computer Maintenance, Repair and Services
Tool Rental
F71I)
Photo
Business Services
Shops
Electrical And Small Appliance Repair Shops
Or
111ndustrial Svcs.
JILndustrial Svcs.
jPhoto
Video Tape Production

Membershi
anizations- not
Bakeries
Elsewhere Classified
Membershi s
Food Retail
n Svcs.
Commercial Photography, Art,& Graphics
Art, Graphics
Photography,
Copy And Reproduction Services
Cleaning
Retail Specialty
jPhoto
Studios
DEKALB COUNTY
POLICY/ PROCEDURE
P/ P# 305
Page 9 of 12
Revision#
Date: 3/ 12/ 2004
Policy Owner:
Doyle Shaw

ADDENDUM II
P- CARD FLOW
Record Spend
Charge Spend
on
Transaction Log
Statement
Received from
Bank
of
America
Match/ Reconcile
Log
Against
Secure Signature/
Approval
of
Director
Statement
DPCR
EntersG/ L for
AP Remits
P- Card
Payment
Transactions
Maintain File with
Copy of Log/
Statement/ Receipts
Carryover Disputes
to Neut Statement
Period Until
Resolved
with
Supplier
Disputed Charges are Paid

Within Statement Period.
Supplier will Issue Credit

Once Resolved.
DEKAL
UNTY
P/ P# 305
POLICY/ PROCEDURE
age 10 of 12
Revision#
Date: 3/ 12/ 2004
Policy Owner:
Doyle Shaw

P/ P #
ADDENDUM III
PURCHASING CARD TRANSACTION LOG
Cardholder:
For the Month:
Approved By
Date
Dept
Date
Trans#
Requestor
Name
GIL Account
Cost
Center
Supplier
Contact
Buying
What?
Amount
Reconciliation/ Comment
305
DEKALB COUNTY
POLICY/ PROCEDURE
P/ P # 305
Page I 1 of 12
Revision#
Date: 3/ 12/ 2004
Policy Owner:
Doyle Shaw
Aeproved B : Richard Sto ner
ADDENDUM IV
CARDHOLDER USERS' AGREEMENT

I acknowledge receipt of the Cardholder Users' Agreement and confirm that 1 have read and understand their terms
and conditions. I understand that DeKalb County is liable to Bank of America and MasterCard/ Visa for all DeKalb
County charges. I further acknowledge and agree that I am liable to DeKalb County for all unauthorized charges.
I agree to use this card for DeKalb County approved purchases only and agree not to charge personal purchases. I
understand that DeKalb County will audit the use of this card and report any discrepancies.
I further understand that improper use of this card may result in civil action, criminal prosecution, and/ or
disciplinary action, up to and including termination of employment. Should I fail to use this card properly, I
authorize DeKalb County to deduct from my salary an amount equal to the total of the discrepancy. I also agree to
allow DeKalb County to collect any amounts owed by me if DeKalb County no longer employs me.
I understand that DeKalb County may terminate my right to use this card at any time for any reason at its sole
discretion.
I agree to return the card to DeKalb County immediately upon request or upon termination of
employment.
Cardholder:
Signature:
Date:
Print Name:
Location
Approving Officer:
Signature:
Date:
Print Name:
Phone:
DEKALB COUNTY
POLICY/ PROCEDURE
PIP# 305
Page 12 of 12
Revision#
Date: 3/ 12/ 2004
Policy Owner:
Doyle Shaw
Lkpproved By: Richard Sto ner

ADDENDUM V
DeKalb County
Purchasing Card
Request
Request to issue a DeKalb County Purchasing Card for:

Employee name
Employee Payroll ID number

Department Name:
Department Administration/Procurement Address:
Department Purchasing Card Representative Name:

Department Purchasing Card Representative Email:
Department Purchasing Card Representative Telephone#:

Default General Ledger Account#( Cost Ctr+ Object Code+ Fund):
Single Purchase Limit Requested:
Thirty- Day Purchase Limit Requested: $

Date:
Department Director:
Signature
FOR PURCHASING& CONTRACTING USE ONLY

Card Number:
Single Purchase Limit $
Thirty- Day Limit:

Purchasing
$
Date:
Authorization:
Purchasing Card Manager or

designated
representative
EXHIBIT
X21
CARDHOLDER USERR$AGREEMENT
I acknowledge receipt ofthe Cardholder Users' Agreement and confirm that I have reader
terms and
and understand their
Bank
o America
and
conditions.
understand
MasterCard/ Visa for
all
liable
that DeKalb
DeKalb
County
g.
charges.
isI
acknowledge and agree that I am liable to DeKalb County for all unauthorized charges.
I agree to use this card for DeKalb^County approved purchases only and agree not to
charge personal purchases: I understand that DeKalb County will audit the use of this
card and report any discrepancies.
I
further
understand
prosecution,
and/ or
Should I fall to
that improper
disciplinary
use
this
card
use of
action,
prop
Y.
this
card
may
result
up to and including
unatiorn
of
employment
I authorizea DeKalb County-to deduct from my
salary an amount equal to the .total of the discrepancy.
I also agree to allow DeKalb
County to collect any amounts owedbyme ifDeKalb County no longer employs mo.
I understand that DeKalb Countymayterminate my rightto use this bard at any time for .
any reason at its sole discretion. I agreeto return the card toDeKalb Countyimmediately
upon request or upon termination of employment.
i
Cardholder:
QA
Signature:
Date:
tJ k...
Print Name:
1
Location
Approving Officer:
Date:
Signature:
Phone:
Print Name: .
e L Da e
24 O
( 4041371-/&
Business Record Certification
In the Matter of a DeKalb County Board of Ethics complaint.

De Kallb County, Georgia
6t//)Z
z;W4
C/ O Custodian of Records
ame of Organization to W om Sent)
GISG S
Type of record
L
I,
hereby certify that I have
personal knowledge of the business filing record system of the business known as
14117 UJ
Lr
171a
C.9F Afl'/I
71
441,
located at the following address:
and
certify that these business records were taken from the ordinary business records of the entity
named herein.
I certify further that based upon my review of these records:

A.
The records were made at or near the time of the described event or
occurrence,
B. The records were made by or from information transmitted by a person with

personal knowledge and a business duty to report,
C.
The records were kept in the course of a regularly conducted business

activity, and
D.
It
was
the regular practice of that
business activity to
make the records.
In accordance with the Official Code of Georgia Annotated 24-8- 803( 6) and
24- 9- 902( 11), 1 declare, verify, under penalty of perjury, that the foregoing is true and correct.
Executed this
ja
Sig
day
of
A't
2016.
Date)
NGjcI
Title)
4=
1)
Telephone Number)
EXHIBIT
b
Z 2.
DeKalb County Government
Purchasing Card Program

Policy and Procedures
1822
Department of Finance
Gwendolyn Brown- Patterson
Interim Chief Financial Officer

April 2014
P- Card Program
Polity and Procedures

April 2014
Cardholder Initials
9. 0
SCOPE
The scope of this policy/procedure ( p/p) covers DeKalb County and its functional divisions
and/or operating business units ( defined as" the County" throughout this p/ p).
2. 0
POLICY OVERVIEW
DeKalb County has established a Purchasing Card ( P- Card) Program that provides charge
cards to a select group of employees. The P-Card gives employees the ability to make
purchases of supplies, materials, equipment, and services for County business use. This
program streamlines payments by eliminating the administrative burdens and costs
associated with traditional methods of payment.
The P-Card Program utilizes Visa charge cards issued by Bank of America ( BOA). This
is pursuant to a State of Georgia contract administered by the State Purchasing Division of
the Department of Administrative Services ( DOAS) that contains a provision allowing local
governments to use the program. The County manages the program using a BOA Works
Application for card administration, account maintenance, and monthly billing statement
reconciliation. All County departments participating in the P-Card Program are required to
use this system.
Georgia exempts purchases made by local governments from State Sales and Use Tax
when payment is made with appropriated funds. As such, DeKalb County is not required to
pay State Sales and Use Tax to any suppliers. The requirement for out of state suppliers to
charge Sales and Use Tax on shipments to purchasers in the State of Georgia does not
apply to tax-exempt local governments. Cardholders must present the Department of

Revenue Sales and Use Tax Exemption, Form ST- 5, to suppliers upon request.
The PCard is the property of DeKalb County. Cardholders are prohibited from using the
P- card for the purchase of any goods or services not directly related to job responsibilities
or official County business. Cardholders are liable to DeKalb County for all unauthorized
charges. The improper use of a P- Card may result in civil action, criminal prosecution,
and/or disciplinary action, up to and including termination of employment. The County may
deduct from a Cardholder's salary an amount equal to the total of any unauthorized
charges.
Elected Officials and Constitutional Officers who elect to participate in the P-Card Program
are also liable for all unauthorized charges. The improper use of a P- Card may result in
civil action, criminal prosecution, and/or disciplinary action, which will result in P- Card
privileges being suspended and revoked. Additionally, all P- Card transactions require
maintaining proper documentation. If the cardholder fails to provide proper documentation,
P- Card Program

April 2014
Cardholder Initials
P- Card privileges may be revoked at the discretion of the Department Head, Chief
Executive Officer, or Executive Assistant.
i
P- Cards must be surrendered upon termination or separation from employment for any
reason, or upon
demand
by
DeKalb
County Government.
Internal controls are essential for detection and deterrence of fraud, cardholder misuse or
abuse. In addition to internal controls, training, spending limits and Merchant Category
Code restrictions, any audit or review of the P- Card Program must address the adequacy
of internal policies and procedures; cardholder spending limits; monthly reconciliation
procedures; and documentation for transactions.
All P- Card Program official forms mentioned in this policy can be found on the DeKalb
County website at htt-p_//indekalb/ departments/purchasina/ forms. htm . The versions on the

website will always be the latest versions.
i
DEFINITIONS/ ROLES
3. 0
t
Accounts Payable Manager:
Authenticates P- Card data transmitted into the general ledger.

Auditor:
Conducts detailed assessments on departments enrolled in the P- Card Program,
Card Provider:
Bank of America ( BOA).

f
Cardholder:
DeKalb County employee issued a BOA Visa P- Card.

Elected Official I Constitutional Officers.
I
Department P- Card Representative( DPCR):
Individual identified by the Department Director who has the responsibility for collecting
and coding P- Card transactions and data for all Cardholders in the department.
P- Card Administrator:
Employee
assigned
by
the Department
of
Finance to monitor and administer the P- Card
Program.
1
P- Card Manager:
Finance Department Manager:
Processes payment to bank via banking wire transfer.
a
I
P< ard Program
Policy
and Procedures
April 2014
Cardholder Initial,
u
i
Transaction Log:
Spreadsheet used to log all monthly P- Card transactions.
Allowable NIGPICategory Code Expenditures for Employees
The following represent expenditure guidelines for which the Purchasing Card may be used.
Proper justification must be available by the Cardholder when procuring any products or services
with the P- Card. Where Countywide agreements for products and services exist, it is expected
Departments will utilize those agreements as they generally provide a greater value to DeKalb
County. Exercising good management judgment is paramount when making buying decisions.
v
Electrical Contmctors
Eleclncal Contractors
Masonry, Stonework, Tile Setting, Plaste ng,
Masonry Contractors
Insulation
Carpentry Tools and Supplies

Roofing And Siding, Sheet Metal Work
Roof, Siding, Sheet Metal Work
ContractorsConcrete Work
Special Trade Contractors- not Elsewhere Classified
Trade Contractors- Special
Miscellaneous
S
ecialt
Publishing
And
Carpentry
Quick Copy and Reproduction Svcs.
Printing
Cleanin g, --.Polishin 9, And Sanitation Pre
and
t Cleaning
9
P- y=
Courier Services-Air 8 Ground, Freight Forwarders

Communication Supplies( Those
Maintenance
Courier Services
Communications
exempted)
a
Computer Related Supplies( Those Exempted)
Information Systems
Industrial Supply
Office, Photographic,
Photocopy, And Microfilm Equipment
Business Supply
Industrial Supply =_
Commercial Equipment Not Elsewhere Classified

4
Metal Service Centers And Offices
Industrial Supply
Electrical Parts And Equipment
Industrial Supply = _
Hardware Equipment And Supplies --
Industrial Supply
Plumbing
And
Heating
Industrial Supply
Supply
Equipment
Industrial
rDurable Goods Not Elsewhere

Stafionery,
Office Supplies,
Printing And Wnting _
Pierce Goods, Notions And Other
6 Chemicals And Allied
RetailGeneral
Classified
Retail Specialty
Dry Goods
Products Not Elsewhere Classified
Florists
Industrial Supply
RetailGeneral
Home
Supply Warehouse
P Card Program
April 2014
Nursery
Stock And Flowers
lnduslnal Supply
l Books Periodicals Subscriptions
Books, Periodicals, And Newspapers

Flonsts Supplies,
Stationery Office School Supply
Cardholder oid-
It-
RetailGeneral
Budding
Industrial
Supply
Ijlndustrlal Supply
Materials Lumber Stores
Glass Paint, Wallpaper Stores
T^
jIndustnal Supply
Hardware Stores
s
JI
General
etad
Wholesale Clubs
Retail General
Discount Stores
Retail General
Department Stores
Variety Stores
Retail General
Retail General
Miscellaneous General Merchandise Stores
Retail- General

m
Book
Books, Periodicals, Subscriptions
Stationery. Office, And School Supply Stores

Camera And Photographic Supply Stores
Stationery
Phone/Mail Order
Catalog
Phone/ Mail Order
Catalog
Phone/Mail Order Catalog
nes And Retail Merchants

mail/ phones
PhonelMail Order
Continuity/ subscription Merchants
Rubber Stamp Stores
Business
Florists
Florists _
Specialty
Retail- Specialty
Novelty And Souvenir Shops

yMail Order Houses Including Catalog Order Stores
i Catalog Merchants
Miscellaneous And
Supply
Photo
Gift Card
Combination
Office School
7
1
Catalog
Supply
Retail- Specialty
Retail Stores
Photo
Photographic Studios
w
I Retail- General _
Buying/ shopping Services, Clubs

Blueprinting And Photocopying Services
Photography,
Quick
And Reproduction Services
Copy
Exterminating And Disinfecting

Cleaning And
fLlueprinting and Photocopying Svcs.
Art, Graphics
Commercial
Services _
W
Maintenance, Janitorial Services
Computer Maintenance, Repair, And Services
Leasing
Computer Maintenance, Repair and Services
Services, Tool Rental
Photofinishing Laboratories, Photo Developing

Services- not Elsewhere Classified
Buss
sine
Air
Conditioning And Refrigeration
Bakeries
P- Card Program

April 2014
Cardholder
Initial
Business Services
Industnal Svc
Repair Shops
Video TapeTape Production

MembershipOrganizations-

Photo
gj Electrical And Small Appliance Repair Shops

i
Commercial Photography, Art,& Graphics

Copy and Reproduction Svcs.
notElsewhereClassified
11
Industrial Svcs.
Photo
Memberships
z
JjFood
Retail
Allowable NIGPICategory Code Expenditures for Elected Officials and Constitutional Officers
The following represents expenditure guidelines for which the Purchasing Card may be used.
Proper justification must be available by the Cardholder when procuring any products or services
with the P- Card. Where County-wide agreements for products and services exist, it is expected
Departments will utilize those agreements as they generally provide a greater value to DeKalb
County. Exercising good management judgment is paramount when making buying decisions.
Electncal Contractors_ _
k, Tile
Setting' Plastering
p Masonry Contractors
I
Carpentry
Supplies
Carpentry Tools and

Roofing And Siding Sheet Metal Work
1 RoofSldmg
LContractorsConcrete Work
at
Quick Copy and Reproduction Svcs

Publishing And Printing _
Specialty Cleaning, Polishing, And Sanitation Prep
yCourier SeNces
Courier Services- Air& Ground Freight Forwarders
Communication Supplies( Those
JCommunications
exempted)
Computer Related Supplies( Those Exempted)
y Information Systems _
gFIndustrial Supply
Office, Photographic, Photocopy And Microfilm Equipment
Business Supply
Commercial Equipment Not Elsewhere Classified
Industrial Supply
Metal Service Centers And Offices
Industrial Supply
sr.
Electrical Parts And Equipment
Hardware Equipment And Supplies
Plumbing
And
Heating
IndustralSupply
11ndustrial Supply
Equipment
Industrial Supply

e
Durable Goods Not Elsewhere Classified
RetailGeneral
Stationery, Office Supplies, Printing And Writing

Pierce Goods, Notions, And Other Dry Goods
Stationery, Office, School Supply
Chemicals And Allied Products Not Elsewhere Classified

T
Florists Supplies,
RetailSpecialty
T dustdal Supply
Books, Penodicals Subscriptions
Books, Periodicals, And Newspapers _
Florists _
Nursery Stock And
l industrial Supply

RetailGeneral
f
4_
Home
RetailGeneral
Warehouse {
Supply
Building Materials
Lumber Stores
T
Glass, Paint, Wallpaper Stores

Hardware Stores
x
Discount Stores _
P- Card Program

April 2014
Cardholder
Initials
I Industrial Supply
J Industrial Supply
industrial Supply
Retail General
Wholesale Clubs
Work
Trade Contractors- Special _
Special Trade Contractors- not Elsewhere Classified

Miscellaneous
Sheet
Retail General
Department Stores
Retail General
Vadety Stores
: _.
Retail General
Retail General
Miscellaneous General=Merchandise Stores

E
Retail General
Book Stores
Books Periodicals Subscriptions
Office And School Su
Statione
Camera And Photographic

Gift Card
Novelty
Mall Order Houses
Supply
Stationery Office School Supply
Stores
Photo
Stores
And Souvenir Shops
Retail
Including Catalog Order Stores
PhonelMail Order Catalog
peciafty
Catalog Merchants Phone/-Mail Order Catalog

IfCombmabonmaillphones
tR
ConTnu ty/
8A
Rubber
subscription
Stamp
PhonelMail Order Catalog
And RetadMerchants
Merchants
Business Supply
Stores
Florists
Flonsts
Miscellaneous And
Specalty
Retail
Retail Stores
yRetail General
Sernces, Clubs
w
Blueprinting And Photocopying Services

Copy And
Exterminating
Cleaning
sy
Quick Copy and Reproduction Svcs.
Reproduction Sernces
And
Disinfecting
it
Bluepdnfing and Photocopying Svcs.

Commercial Photography, Ad,
Ad,& Graphics
Commercial Photography, Ad, Graphics

Quick
Photo
holographic Studios
Buyinglshoppmg
Specialty
j Cleaning and Maintenance
Services
And Maintenance, Janitorial Services

9
Computer Maintenance, Repair and Services
Computer Maintenance, Repair, And Services
Photofinishing
Leasing
Services, Tool Rental
Laboratories, Photo
Developing
Photo
TM
Business Services- not Elsewhere Classified =

Air
Conditioning And
MBusiness Services
Refrigeration Repair Shops
Industr ial Svcs.
Electrical And Small Appliance Repair Shops
Industrial Svcs.
Video Tape Production
Photo__
Membership
Classified
Memberships
anizations- not Elsewhere

O
Bakeries
Food
Restaurants/ Food( Business Related)

Travel( Business Related AccommodationsvTransponation)
d
Gasoline( Business Related)
P- Card Program

April 2014
Cardholder
Initial
Retail
4. 0
PROCEDURES
i
P Card Restrictions
4.0. 1
Restrictions for P- Card
usage
are
determined
by
the Director
of
the Department of
Restrictions may vary, depending on the departmental requirements and

intended purchases, and are at the discretion of the Director of the Department of Finance.
Restrictions will be established using Merchant Category Codes ( MCC) that are assigned
Finance.
to suppliers based on the type of goods and services they provide:

i
a. Personal Purchases Prohibited
The P- Card is to be used only for the purchase of County business-related goods
and services. Under no circumstances is a cardholder permitted to use the P- Card
for personal purchases, ( Personal purchases are defined as purchases of goods
or services intended for non- work related use or use other than official county
business.)
b. Split Purchases Prohibited
Cardholders are prohibited from splitting a transaction between two or more

transactions on a single account, two or more transactions on multiple accounts,
or two or more transactions using the P- Card and a purchase order in order to
circumvent competitive solicitation requirements, or to circumvent the Single
Transaction limit imposed on the P- Card.
c. Purchases Requiring a Special Approver

If a purchase requires a special approver when purchased through the Oracle
iProcurement Process, the same approval must be obtained for P- Card purchases
prior to the use of the P- card. ( Refer to the County Computer Hardware, Software
and Related Maintenance/ Support Purchasing Policy, Communications Equipment
and Related Maintenance/ Support Purchasing Policy, Finance Special Approval
Purchasing Policy for AH Accounts, Grants, CIP Accounts, and the Travel,
Training, or Local Meeting Authorization.) The latest versions can be found on the
DeKalb County website at:
http// indekalb/ departments/ purchasing/ forms.htm)
j
i
4.0. 2
Transaction Limits
Current Cardholder transaction and monthly limits will fall within the below ranges, as
determined by the Department Director. The Department Director or elected official may
request in writing that the County' s Executive Assistant authorize different per transaction
limit and monthly limit( within Adopted Annual Budget):
a. Per Transaction: Up to$ 1000
b. Monthly Limit: Up to$ 2000
i
P- Card Program

April 2014
Cardholder
Initial
F
J
4.0. 3
Cardholder Responsibilities
a. Acknowledge responsibilities under the DeKalb County P- Card Policy and
agree to comply with the requirements set forth in this policy by signing the
Cardholder
User
Agreement. ( See
Attachment 2,
Cardholder User
Agreement.)
b. The P- Card is non- transferable. Cardholders shall not give the P- Card or PCard number to any other individual to place orders with suppliers.
c. Only the employee whose name is shown on the face of the card is authorized
to make purchases with the card. Use by any other person, even if for County
business purpose, is considered a misuse of the card.
d. Maintain security of the account number, expiration date, and security code at
all times.
c. Notify the P-Card issuer( BOA) immediately of any lost or stolen P- Card. ( BOA
Telephone Number: 1- 888- 449-2273). Contact your Department Director,

Department P-Card Representative, and the P- Card Administrator to notify
them and to request a replacement card.
f. Submit documentation in the form of a receipt for each transaction made by
completing the P-Card Transaction Log. ( See Attachment 3, P-Card

Transaction Log).
g. Receive and inspect all ordered material and verify services.

h. Successful completion of annual training in person or online.
i. Subject to expenditure audit at any time with a minimum of once per year.
j. Monthly reconciliation.
k.
41.4
Sign off of all expenditures.
Elected Officials/Constitutional Officers/ Key Staff Cardholder

Responsibilities
a. Acknowledge responsibilities under the DeKalb County P- Card Policy and
agree to comply with the requirements set forth in this policy by signing the
Cardholder User Agreement. ( See
Attachment 2,
Cardholder
User
Agreement.)
b. The P- Card is non-transferable. Cardholders shall not give the P- Card or PCard number to any other individual to place orders with suppliers.
c. Only the employee whose name is shown on the face of the card is authorized
to make purchases with the card. Use by any other person, even if for County
business purpose, is considered a misuse of the card.
d. Maintain security of the account number, expiration date, and security code at
all times.
P- Card Program

April 2014
Cardholder Initials-
1
v
e. Notify the P- Card issuer( BOA) immediately of any lost or stolen P- Card. ( BOA
Telephone Number: 1. 888-449- 2273). Contact your Department Director,
Department P- Card Representative, and the P- Card Administrator to notify
them and to request a replacement card.
f. Submit documentation in the form of a receipt for each transaction made by
completing the P- Card Transaction Log. ( See Attachment 3, P- Card

Transaction Log).
g. Receive and inspect all ordered material and verify services.
h. Successful completion of annual training in person or online.
i- Subject to expenditure audit at any time with a minimum of once per year.
j. Monthly reconciliation.
k.
4. 0. 5
Sign off of all expenditures.
P- Card Administrator Responsibilities
a.
Coordinate with the Department Director to establish spending limits and other
restrictions.
b.
Complete applicable sections on P- Card applications. Ensure all required
forms are completed properly and submit the appropriate forms to the Card
provider for card issuance.
c.
Issue new P- Cards and replacement of lost or stolen cards.
d. Answer, direct, and investigate all questions pertaining to the P- Card Program.
e.
Ensure that lost or stolen cards are handled properly and expeditiously.
f.
Change Cardholder information as required.
g. Cancel Cardholder accounts.

h. Maintain P- Card Cardholder files and the P- Card Policy.
i.
Synchronize formatting for any interfaces between Visa' s InfoSpan and Oracle
for payment purposes.
j.
k.
Coordinate and conduct training associated with the P- Card.

Receive, review, and file the consolidated monthly statement from BOA to
synchronize any interfaces.
I.
Process accounting data (journal entries) into the Oracle Accounting System.
m. Cooperate with Internal Auditors on the Annual Comprehensive P- Card

Review and any other reporting conducted.
4.0. 6
Cardholder' s Department Director Responsibilities
a.
u
Complete and sign the P- Card Request form, which authorizes employees in
their department to become a Cardholder. ( See Attachment 1, P- Card
Request Form);
b. Select a Department P- Card Representative ( DPCR).

c. Review, approve and sign the P- Card Transaction Log ( with attached receipts)
and monthly Electronic Cardholder Statements. ( See Attachment 3, P-Card

Transaction Log).
l
P- Card Program

April 2014
p
lk
I
Cardholder Initials
Nld
d.
Monitor and ensure that all transactions comply with the Purchasing policy
guidelines.
e. Notify the P- Card Administrator via email when a cardholder resigns,

transfers, is terminated or otherwise separated from employment.
f. Immediately report cancelled cards to the P- Card Administrator.

4. 0. 7
Department P-Card Representative Responsibilities ( DPCR)

a.
Prepare and complete P- Card Request Forms ( See Attachment 1, P- Card

Request Form) for Department Director signature. .
b. Generate the Electronic Cardholder Statement and make a copy for the
appropriate Cardholder.
c.
Upon receipt of all information from the Cardholder, verify the correct General
Ledger account numbers for each department Cardholder transaction and
enter the information into BOA Works Application via the Electronic
Cardholder Statement by the 20th of each month.
d. Verify transactions with valid documentation in the form of a receipt or invoice

from the Cardholder.
e. Present the P- Card Transaction Log ( See Attachment 3, P- Card Transaction
Log) and Electronic Cardholder Statement to the Department Director for

approval and signature.
f.
Notify the Purchasing Card Administrator when a cardholder resigns,

transfers, is terminated or otherwise separated from employment.
g. Report lost, stolen, cancelled or expired cards to the P- Card Administrator

immediately.
h.
Retain copies of all Electronic Card Statements and P- Card Transaction Logs
for the departmental file.
4. 0. 8
P- Card Issuance Requirements
a. Issuance is limited to one active P- Card per cardholder. Requests for

additional P- Card accounts must be approved by the Director of the
Department of Finance. Justification for the additional P- Card account is
required at the time of the request.
b. Cardholders must be County employees ( regular, part- time, or full-time) or

elected officials whose job requires the use of a P- card. There will be no
exceptions to the following:
i.
P- Cards will not be issued to student employees, interns, time limited
employees, temporary workers, or contractors.
ii.
P- Cards will not be issued in the name of a Department or work unit to

be shared by multiple employees.
c. The Department Director and the Director of the Department of Finance and
Contracting must approve all applications for P- Cards.

d. Cardholders must complete training prescribed by the Department of Finance
before a P- Card will be issued.
P- Card Program
Pollry and Praaedwr r

r
April 2014
Nr
Cardholder Initials
lU\
h
4. 0. 9
P-Card Training
P- Card training will include the following:

the P- Card Program Policies
a.
Overview
b.
c.
Review of the Cardholder User Agreement;

Review of the Electronic Cardholder Statement, P- Card
of
and
Bank of America Works Application
d.
and
e.
ProcedurelForm;
Review of the Department of Revenue Sales and Use Ta

A review of all required forms and materials.
4.0. 10Discrepancies, Returns and Exchanges
a. Cardholder is responsible for resolving all discrepancies with suppliers. If there

is a discrepancy, note it on the Transaction Log. Cardholder should contact
the P-Card Administrator when Cardholder is unable to resolve a discrepancy
with a supplier. Returns of goods to suppliers must be handled as credits.
J. Credits can only be made to the P- Card. When making a return or exchange,
Cardholder may not accept cash refunds, store credits, gifts cards, etc. under
any circumstance.
c.
A separate transaction is required for repurchases.
4.0. 11 Statement Reconciliation for Employees, Elected Officials, Constitutionals

and Key Staff
a. Cardholder will receive a monthly Electronic Cardholder Statement from the

Department P- Card Representative listing all the Cardholder's transactions for
the billing cycle.
b. Cardholder is to review the statement against the P- Card Transaction log for
discrepancies.
c. Cardholder is to attach their monthly Electronic Cardholder Statement and

receipts to the P- Card Transaction Log and forward all of the items to the
Department P- Card Representative.
d. Cardholder is to ensure that the P- Card Transaction Log' s total charge amount
matches the monthly Electronic Cardholder Statement's charge amount for the
billing cycle month, and personally sign within 14 business days.

4.0. 12 Bank of America( BOA) Invoice Processing and Remittance
a. The P-Card billing system is a single bill ( invoice) and central pay
arrangement. Although each Cardholder receives a monthly informational
account statement, BOA remits a single bill to the Finance Department.
P- Card Program

April 2014
((((
Cardholder Initial3
b. The grand total of all charges to DeKalb County is to be paid by the Finance
Department to the BOA per the terms of the contract.
c.
The Accounts Payable Manager will receive a summary of the monthly

charges from BOA and detailed billing information by Cardholder account, and
will ensure proper coding into the general ledger from the data transfer.
P- CARD REPRESENTATIVES AND CONTACT INFORMATION
5.0
Director of the Finance:

Gwen Brown- Patterson
aobrown@qdekalbcounfvc a. cov
1
P- Card Manager:
Felton Williams fawilliarns4dekalbcoun ycta.eL
I
I
P- Card Administrator:
Travis Cherry tccherrv@,dekalbcountvda. 9ov

I
i
Accounts Payable Manager:
Alan Silver ASilver@dekalbc0intv9a.gov

t
Finance Department Manager:
Stephanie Brantley sdbranilf@dekalbcoun'Lyc
ov
ATTACHMENTS
6. 0
1,
P- Card Request Form
2.
Cardholder User Agreement
3.
P- Card Transaction Log
4.
Lost Receipt Form

I
Cardholder User Agreement
7. 0
acknowledge receipt of
the Cardholder Users' Agreement
and confirm
that I have
ti
read
and understand their terms and conditions. I understand that DeKalb County is liable to
Bank of America and MasterCard/ Visa for all DeKalb County charges. I further
acknowledge and agree that I am liable to DeKalb County for all unauthorized charges.
I
I agree to use this card for DeKalb County approved purchases only and agree not to
charge personal purchases. I understand that DeKalb County will audit the use of this card
and report any discrepancies.
I further understand that improper use of this card may result in civil action, criminal
prosecution, and/or disciplinary action, up to and including termination of employment.

Should I fail to use this card properly, I authorize DeKalb County to deduct from my salary
I
i
P- Card Program
Policy
and Procedures
April 1014
Cardholder Initials
i
I
i
an amount equal to the total of the discrepancy. I also agree to allow DeKalb County to
collect any amounts owed by me if DeKalb County no longer employs me.
I understand that DeKalb County may terminate my right to use this card at any time for
any reason at its sole discretion. I agree to return the card to DeKalb County immediately
upon request or upon termination of employment. Existing cardholders have 14 business
days to acknowledge and accept this agreement. Any cardholder who does not agree in
this time frame will lose their P- card privileges.
Cardholder:
Date:
Signature"
lee
Print Nam
bq( '
Location
Approving
Officer:
Date:
Signature:
Print Name:
fi '
CF
5I9 f
Phone:
I
P- Card Program
Pali"
and Procedures
April 20"
Cardholder Initials
I:.
KII
L.
r-
il
Dr. Michael J. Bell

Director
toullly.
Nathan Fowler
Deputy
Director
Kiji Burstoo
PL
o,,
Records Manaeer
IH27
Division of Risk Management and Employee Services
Records Management Office
DeKalb County Records Center was established with the signing of a

board approved executive order on September 24, 1984. The order charged
the Department of Finance with the responsibility of creating and directing

the Dekalb County Records Program in a fashion that achieves legal, efficient
and economical management practices relating to the creation, maintenance,
utilization, retention, preservation, and disposition of all county records.

The Program was established in accordance with the Official Code of Georgia
50- 18- 99. The law requires all Local Governments to implement a records
management program, adopt legally valid retention schedules, as well as, provide
security and protection for its public records.
The Department of Finance in turn created the DeKalb Records Center whose
responsibility is to manage the records of the DeKalb County in a fashion that

protects the County from any adverse actions.
DeKalb County Records

Mission Statement
To provide DeKalb County Stakeholders with an effective and efficient

records management program that ensures compliance with both federal
and state regulations and laws.
Purpose
The purpose of the records program is to provide quality records

management services to its customers both internally and externally through
the referencing and retrieval of records, transporting of records for storage

and destruction, maintenance of data and inventory systems, maintenance of
county records throughout their lifecycle, destruction of records, the

conversion of paper records into microfilm or optical images, and through
the maintenance and implementation of legally valid retention schedules.

The program also ensures county wide compliance with state regulations and
laws through training, audits, and assessments of departmental record

programs.
About Records Management

Information is at the center of everything an organization does: strategy management;
research
and
development;
and
compliance.
How the
organization
manages that
information and its records can directly impact its ability to function, comply with
regulations, recover from disaster, or operate efficiently. For that reason, records must
be maintained and managed orderly, effectively, and consistently. The needs perpetuate
the need for Standard Operating Procedures ( SOP), which in turn elicits best practices.
What are records?
Records are the evidence of what the organization does. They capture its business
activities and transactions such as contract negotiations, business correspondence,
personnel files, and financial statements.
Records come in many formats:
Physical paper such as memos, contracts, marketing materials, and

reports
Electronic messages such as e- mail content and their attachments and instant
messages
Content on the Website, as well as the documents that reside on flash

drives, desktops, servers, and document management systems
Information captured in the organization' s various databases

Microfilm documents such as maps and plans, real estate transactions, and
minutes.
Why is records management important?
Records are information assets and hold value for the organization.
Organizations
have a duty to all stakeholders to manage records effectively in order to maximize

profit, control cost, and ensure the vitality of the organization. Effective records
management ensures that the
accurate. This requires
information
needed
is
retrievable, authentic, and
setting and following organizational policies and best practices
identifying who is responsible and accountable for managing records

creating, communicating, and executing procedures consistently
integrating
best
practices
and
process
flows
with
other
departments throughout the organization
Employees use records and information daily to

perform daily business transactions
deliver goods and services consistently and with integrity

identify vital records and establish guidelines and resources to maintain
business continuity after a disruption or disaster
comply with legislative and regulatory requirements
manage risk
protect the interests of all stakeholders inside and outside of the organization
provide
documentation
of research
for the development of products and
services
preserve
the
organizational
identity
and
history
DeKalb County Records Management

A Commitment to Excellence"
Gat
P=
pa(faoTF N
E7Ef TtG,SP
Standard
Operating Procedures
Index
Retention Schedule Management.........................................................
DeKalb
County
Adopted Retention Schedules.................................
1- 3
4- 118
Department Record Coordinators..........................................................
119
Access to
120
Transfer
records............................................................................
of
Records.........................................................................
121-
123
Preparation
Storage container
Labeling a box
Records Disposal.............................................................................
124
Records Request..............................................................................
125 - 126
Microfilming..................................................................................
127- 128
Imaging......................................................................................................................129
Train ing/ Assessments..........................................................................
VitalRecords................................................................................
Historical Records...........................................................................
Glossary....................................................................................................................
130
DeKalb County Records Retention Process

Statutory Basis
The Georgia Secretary of State Archives Division as part of its statutory obligation is
required to " provide local governments ( DeKalb County) with a list of common types of
records
maintained
together
with
recommended
retention
periods" (
O. C. G. A. 50- 18-
99( 0)
For specific information about the statutory obligations, please refer to O. C. G. A. 50- 18- 99,
below.
O. C. G. A. 50- 18- 99
a) As used in this Code section, the term:

l) "
Governing body" means the governing body of any county, municipality, or
consolidated government. The term includes school boards of this state.
2) " Office or officer" means any county office or officer or any office or officer under
the jurisdiction of governing body which maintains or is responsible for records.
b) This article shall apply to local governments, except as modified in this Code section.
c) All records created or received in the performance of a public duty or paid for by
public funds by a governing body are deemed to be public property and shall constitute a
record of public acts.
d) Prior to July 1, 1983, each office or officer shall recommend to the governing body a
retention schedule. This schedule shall include an inventory of the type of records
maintained and the length of time each type of record shall be maintained in the office or
in a record-holding area. These retention periods shall be based on the legal, fiscal,
administrative, and historical needs for the record. Schedules previously approved by the
State Records Committee will remain in effect until changed by the governing body.
e) Prior to January 1,
1984, each governing body shall approve by resolution or
ordinance a records management plan which shall include but not be limited to:
1)
The name of the person or title of the officer who will coordinate and perform the
responsibilities of the governing body under this article;

2) Each retention schedule approved by the governing body; and
3) Provisions for
maintenance and
security
of
the
records.
f) The Secretary of State, through the department, shall coordinate all records
management matters for purposes of this Code section.
The department shall provide
local governments with a list of common types of records maintained together with
recommended retention periods and shall provide training and assistance as required.
The department shall advise local governments of records of historical value which may
be deposited in the state archives. All other records shall be maintained by the local
government.
g) Except as otherwise provided by law, ordinance, or policy adopted by the office or

officer responsible for maintaining the records, all records shall be open to the public or
the state or any agency thereof.
Executive order
The DeKalb County Record Center was established with the signing of an executive
order on September 24, 1984. The order charged the Department of Finance, through the
appointment of a Records Manager, with the efficient and effective implementation and
management of the Counties records program. The order requires the DeKalb County
Records Manager to adopt State- wide common records retention schedules, create
schedules for non- existing ones, amend schedules as needed and required, submit
schedules to the proper authority for approval, and assist departments with the creation
and maintenance of said schedules.
General Guidelines
Certain guide lines apply to all DeKalb County Records Retention Schedules:
Retention periods apply to all record formats. The retention period shown in the
records retention schedules apply to all records and information created by the
local government, regardless of physical format( paper, film, electronic, etc.)
The assigned retention periods are the minimum requirements.
Each retention
period in the records retention schedule is the minimum length of time the record
must be retained. The decision to retain specific information longer than the
minimum retention period should be made by individual departments in

conjunction with guidance from the DeKalb County Records Manager as well as
legal counsel.
The retention schedules are intended to guide DeKalb County Government. Each
local
government
must
adopt a
retention
schedule [ O. C. G. A. 50- 18- 99( d)].
Records retention periods should be established to serve the needs of the local
government, but the retention period can never be less than the minimum
retention periods adopted
in these
schedules.
The retention periods apply to records under normal business conditions. The
retention periods in this schedule apply to records created and used under normal
business conditions.
If a particular series of records is required for litigation,
audit, or other special administrative needs, it must be retained for as long as

needed.
There must be a retention schedule in place before records are accepted for
storage
or
destruction
by
the
DeKalb
County
Records Center.
Any record
transferred to the DeKalb Record Center must be covered under an adopted
records retention schedule. Any record not covered by an adopted schedule will
not be accepted for storage or destruction and should not be destroyed per Official
Code of Georgia Annotated 50- 18- 102 ( Please see DeKalb Records SOP for
disposal of records).
Adopted DeKalb County records retention schedules fall in to two categories:
Specific schedules are separated further by County

County Courts. Common Record Categories include
records, such as budget and accounting records, which may be created by any
common
and
Departments
specific.
and
The
department. The retention period provided applies to the record, regardless of
which department created it and may be used by any department. Specific Record
Categories include records, such as parking tickets, which are created for a
specific department.
Records Not Covered By an Adopted Records Schedule

A department may have unique or specialized records not addressed by any schedule.
These records must be addressed by retention schedules initiated by the department and
created by the DeKalb County Records Manager. Once created, the schedule must be
approved by the Chief Executive Officer. DeKalb County Record Schedules will be
approved on an annual basis; at that time all revisions and additions will be presented for
inclusion to the
adopted
DeKalb
County
Record Retention Schedules.
ntroduction
eKalb County common records retention schedules fall into two categories: common and specific. Common Record Categories include
ecords, such as budget and accounting records, which may be created by any local government agency. The retention period
rovided applies to the record, regardless of which agency created it. Specific Record Categories include records, such as
arking tickets, which are created by a specific government agency and no other agency will use it. Retention schedules
apply to all records regardless of format. Dekalb County records must have a valid retention schedule associated with it for storage
it the county records center and before it can legally be destroyed. Destruction of County Records without a valid retention schedule
a misdemeanor punishable by law; 0.C. G. A. 50- 18- 102.For records not covered under a current retention schedule, contact the
ounty RecordsCenter at 404- 508- 7618.
Common Record
Specific Record
Categories
Categories
Accounting
Administration
Administrative Support
Audits
lections
ealth Services
ibrary, Archives, Museums
Budgeting
Information
3uilding
edical Examiner
Technology
Legal
Payroll
Personnel
Property
Records Management
ermits
tanning and Zoning

ublic Safety
ublic Works
axation
Tourism and Recreation

Transportation
Common Schedules
Accounting
Retention
Retention
Record Title
Description
Retention
Legal Citation
Classification
Accounts Payable Files
Records
O. C. G. A. 11- 2- 725;
Temporary - Short
36- 11- 1
Term
O. C. G. A. 11- 2- 725
Temporary -
made
documenting payments
by agency for services
years
Number
07- 001
rendered or items purchased
Accounts Receivable
Records
documenting
Files
owed to
and
collected
monies
by
years
the
Short
07- 002
Term
agency
Annual Financial
Annual
Statements
income and liabilities of an agency
reports of
the accounts,
Permanent
Permanent
07- 003
Accounfing
Accounting
Retention
Record
Title
Description
Bank Loan Records
Bank Statements
Retention
Include outstanding financial

obligations
incurred
in the form
of
bank
by
an
agency
loans
Periodic computations
of
Legal Citation
years after
Retention
Classification
Temporary -
Short
Bids and Competitive
Records
vendors
documenting
07- 004
Term
settlement of
loan
deposits
years
O. C. G. A. 9- 3- 25
Temporary -
O. C. G. A. 9- 3- 24; 93- 5 1; 11- 2- 725
Temporary - Short
O. C. G. A. 9- 3- 25
Temporary -
Short
and credits to a bank account
Selection Records
Number
by
quotes
to supply products
services to an agency
or
Capital
Improvement
Projects:
Term
07- 005
07- 006
11
years
All Other
Records: 7 years
Cancelled Checks,
Copies ( or originals) of paid
Vouchers, and EFrs
warrants
Capital Improvement
Document the
Bonds, Retired
raised
Cash Balances
Records
and
Reconciliations
years
Short
07- 007
Term
repayment of
funds
Temporary -
years
through bond issues
documenting
balances,
cash
Short
07- 008
Short
07- 009
Term
Temporary -
years
Term
receipts and
disbursements completed during

the day
Accounting
Accounting
Retention
Record Title
Description
Collection Records
Records
efforts
documenting
to collect
an
agency' s
unpaid accounts.
Includes PeopleSoft
collection
reports
Contracts
and
Agreements
Legal Citation
Classification
O. C. G. A. 9- 3- 25
Temporary - Short
years after
account paid in
Number
07- 010
Term
full or deemed
uncollectible
Records
and
Retention
Retention
documenting
products provided
agency for
services
to
an
a specified cost and
period of time
Capital
Improvement
O. C. G. A. 9- 3- 24; 93- 26
Short
07- 011
Temporary - Short
07- 012
Temporary Term
Projects: 10
years after
expiration.
Other Contracts:
7 years after
expiration
Contracts, Employee
Service
contracts
between
an
individual and government agency
Cost
Accounting
Financial
reports
Reports
all expenditures
by
years after
expiration
Term
3 years
Temporary - Short
Credit Card
Records
Administration
administration of credit cards
Records
issued to individual agency staff
documenting
07- 013
Term
cost center of
7years
O. C. G. A. 9- 3- 25
Temporary -
Short
07- 014
Term
or offices
Accounting
Accounting
Retention
Retention
Record Title
Description
Retention
Legal Citation
Classification
Deposit Slips and
Documents recording transaction

in a bank account
O. C. G. A. 9- 3- 25
Temporary -
Reconciliations
Federal
and
State
Grant Project Files-
Records document
state
funded
federally
and
projects
years
years after
of
final financial
Agencies
Short
07- 015
Short
07- 016
Term
submission
Non- Education
Number
report
Uniform
Temporary -
Administrative
Term
Requirements for
Grants and
Cooperative
Agreements
Between State and

Local Governments
Common Rule)
Federal and State
Records
Grant Project Files,
school
Education Agencies
state agencies
documenting
systems
grants
to
from federal and
years after
34 CFR 74. 53( b)
submission of
Short
07- 017
Temporary - Short
07- 018
Temporary Term
final report or
denial of
application
Federal Revenue
Records
Sharing
state,
Records
documenting federal,
county
and municipal
revenue- sharing;
includes
years after
submission of
Term
final report
summaries, expenditures, and
investments
Accounting
In The Matter of a DeKalb County Board of Ethics Complaint.

Ua
Name
vL+
of
Re+
( ,
m Sent)
Organization to
toy
th5&In1-ta
type of record)
Ja C a bS
Rees j
y-
t-j
30032
and
certify that these business records were taken from the ordinary business records of
the entity named herein.

A. The records were made at or near the time of the described event
or occurrence,
B. The records were made by or from information transmitted by a

person with personal knowledge and a business duty to report,
C. The records were kept in the course of a regularly conducted

business activity, and
D. It was the regular practice of that business activity to make the

records.
In accordance with the official Code of Georgia Annotated 24-8-803( 6) and
24-9-902( 11), 1 declare, certify, verify, under penalty of perjury, that the foregoing
is true and correct.
Executed this_
ate day
of
1 G7 6 } Q
Signatur
cJ
Date
4(
Tit
J ,?
C(
1 1f
OT
3- ( Telephon
Number)
02
EO
V 1 N C1 K CP,
i
2015.
EXHIBIT
DEKALB COUNTY BOARD OF COMMISSIONERS
COMMISSIONER DISTRICT NO. 4
REPORT ON AGREED-UPON PROCEDURES
FOR THE PERIODS APRIL 2004 TO APRIL 2014
DeKalb
County Board
of
Commissioners Purchase Card Review
District 4
O. H. PLUNKETT & CO., P.C.

1111-
IIli= 1111=
1111=
1111-
1111-
1111=
1111=
ACCOUNTANTS 8 CONSULTANTS 1800 PEACHTREE RD. NW SUITE 333 ATLANTA GEORGIA 30309 VOICE( 404) 351- 6770 FAX( 404) 351- 6845
1050 17TH ST., N. W. SUITE 600 WASHINGTON, DC 20036 VOICE( 202) 496- 5307 FAX( 202) 466-2400
EMAIL Munkett4chpMar.am
WEB WWWOHPCPA.COM
DeKalb County Georgia Board of Commissioners

Commissioner District No. 4
INDEPF,NDENT ACCOUNTANTS' REPORT ON AGREED- UPON PROCEDURES
We have performed the procedures engagement as listed in the Table of Contents, which were
agreed
to
by
the DeKalb
County Board
of
Commissioners (" the BOC"), solely to assist with
monitoring proper application of certain policies and procedures relating to analyzing the
expenditures of each member of the BOC and their staff for the years commencing April 2004
through April 2014.
These services are delivered by applying a set of agreed- upon queries to records contained in
your system database via computer-assisted data-mining technologies. The objective Of these
procedures was to identify within the database any anomalies or other matters that would require
further investigation. Such anomalies could be an indication of an error, either intentional or

unintentional, a need to refine your internal control framework or a need to improve operational
efficiencies.
The County' s management is responsible for the contents of the database and all related
accounting records. This procedures engagement was conducted in accordance with attestation
standards established by the American Institute of Certified Public Accountants. The sufficiency
of these procedures is solely the responsibility ofthe specified party to this report. Consequently,
we make no representation regarding the sufficiency of the procedures as listed in the "fable of
Contents either for the purpose for which this report has been requested or for any other purpose.
We were not engaged to, and did not conduct an audit, the objective of which would be the
expression of an opinion. Had we performed additional procedures, other matters might have
come to our attention that would have been reported to you.
This report is intended solely for the information and use of the BOC and its management and
should not be used by anyone other than those specified parties.
Atlanta, Georgi
October 3, 2014
21
Page
DeKalb County Board
of
Commissioners Purchase Card Review.
District 4
REPORT ON AGREED-UPON PROCEDURES
COMMISSIONER DISTRICT 4
DEKALB COUNTY GEORGIA BOARD OF COMMISSIONERS
FOR THE PERIOD APRIL 2004 to APRIL 2014
Table of Contents
PAGE NO.
4- 5
A.
Executive
B.
Agreed- Upon Procedures Defined.........................................................
C.
General Information .........................................................................
D.
DeKalb
E.
Summary
Summary.......................................................................
County Policies ..................................................................

Purchase Card Policy
Travel Policy
Mobile Policy
Retention Policy
of
Procedures Performed.....................................................
6- 7
7- 8
Purchase Card Expense Review

Non Purchase Card Expense Review
F.
Summary
of Findings
Purchase Card Transactions.................................
9- 12
General
Specific
Purchase Card Review Individuals................................................
G.
H.
I.
Summary of Key Transactions
Non Purchase Card Transactions.....................................................

General
Page
Exceptions..........................................
13- 16
17- 18
19- 21
DeKalb County Board
of
District 4
Executive Summary District 4
We performed those procedures stipulated in the DeKalb County' s Georgia Professional Service
Invitation to Bid, ( ITB No. 14- 100413) as mandated by the Board of Commissioners' resolution dated
April 22, 2014. The objective of these procedures were to review DeKalb' s County Procurement Card( PCard) expenditures to consider ( a) whether purchases were for appropriate material goods used by a
Commissioner in the normal functioning of a Commission office; (b) whether there is evidence of a valid
work product when a service is purchased; and ( c) what evidence exists that meals and travel expenses
were for County business. The scope of this review was to cover the periods commencing April 2004
through April 2014. The sufficiency of the procedures performed is solely the responsibility of those
parties specified in this report.
P- Cards offer a quick and efficient means of making business purchases. According to a National
Association of Purchasing Card Professionals( NAPCP) evaluation, typical savings resulting from P- Card
usage are $ 63 per transaction.' Efficiencies include the cost of vendor maintenance, purchase orders,
wages of employees that process payments, and resources for check disbursements. Inconsistent
compliance with P- Card policies provides a less than desirable internal control environment and reduces
level of transparency for County resources utilization.

During
our engagement, we
reviewed
internal
audit
reports
issued
by
the
Internal Audit &
Licensing
Division on all of the District and Central offices covering transactions from 20.09. to 2011. Deficiencies
cited in these reports included: ( a) improper or nonexistent transaction logs;( b) charges unsupported by
receipts or other documentation; ( c) lack of approval at the appropriate levels by authorized personnel as
identified in the Policies and Procedures Manual; and ( d) incorrect coding of transactions by budget line
categories. Our procedural review revealed deficiencies concurrent with those previously found by the
Internal
Audit
reports.
A substantial portion of the supporting documents including the P-Card
accounting logs were never prepared or submitted in accordance with the Policies and Procedures adopted
by the County.
This procedural review took into consideration the County' s five ( 5) year mandatory record retention
policy inclusive of the limited availability of any records prior to 2009. Additional efforts were therefore
made to secure any documentation still in possession by former employees. Letters were sent to addresses
on file with DeKalb County Human Resources requesting assistance in providing supporting
documentation.
Specifically, our review of District 4 covered a period for which there were two standing Commissioners;
former Commissioner Burrell Ellis through 2008, and current Commissioner Sharon Sutton-Barnes since
2009. to total, there were six ( 6) people within the district who were granted purchasing cards during the
scope period. Of the 6 cardholders observed, we received no supporting documentation for 4 individuals
whose District 4 related transactions totaled $ 11, 389. P- Card purchases commenced in 2006 and totaled
106, 342.
Individual card expenditures ranged from $ 285 for A. Parker-Dockins to $ 70, 605 for Commissioner
Sutton- Barnes. The concentration of P- card activity was applicable to county business related travel and
acquiring operating supplies. Purchase card usage within District 4 steadily increased from 2006 through
2011, decreased by approximately 30% in 2012, and reached a full year high total of approximately
30, 000 in 2013.
www.napcp. org
4
DeKalb
County Board
of
District 4
Our review of District 4 P- Card expenditures showed specific deficiencies in a lack of available, policy
recommended transactional support for both former and current District employees and the
Commissioner. In several instances for acquisitions of operational supplies, we noted the District' s
reliance on internal system enabled vendor transaction histories to provide evidence of purchases in lieu
of submitting original receipts. Although useful for transactional review for certain vendors, it is not
effective for all vendors in order to monitor the component included in large purchases since, there is no
itemization as is provided on a physical receipt. In brde' to maintain the integrity of the P- Card policy,
original invoices should be maintained for all transactions.
We observed transactions that although they were not in violation of the existing P- Card policy at the
time of purchase, were not clearly in line with the intention of the stated policy. Specifically, we reference
transactions for home office supplies, printers and a computer. We also observed specific charges for
individual meals neither related to business travel nor in conjunction With larger groups`while conducting
County business. These charges, totaling less than$ 100, have since been reimbursed to the County.
Additionally, we observed gift/cash cards purchased totaling approximately $ 1: 150, as a component of
larger purchases for operating supplies, 'yet no explanation or detail was provided within the monthly
transaction logs. Although not restricted by policy, the purchase of all cash cards and the identification of
their recipients should be properly documented to ensure transactional transparency. We viewed each of
the examples provided as an opportunity for further restriction and/ or emphasis of stricter policy
adherence within the District.
At the time of release of this report, the District has reached out to several vendors to obtain copies of
previously missing invoices; many have been obtained for review while others are still to be retrieved. IN
light of this, we reviewed corroborating information related to travel- related expenses which composed a
significant portion of the observed expenses. We observed the transactions to be County business related
based on the documentation provided. For not-travel-related expenses including business related meals
incurred during planning event meetings, community based activities, and operational supply purchases
from which invoices have yet to be obtained, we reviewed the vendor description and received
notification
of
specific
community activities
the
expenses
supported.
Based
on
this review,
we
determined the expenses to be County business related, except where otherwise noted, and with limited
reasonable assurance without the benefit of reviewing the actual invoices.
As a whole, we noted the District' s general compliance with existing County policies and its
opportunities for continued improvement.
Policies and procedures provide a valuable management control on P- Card operations. Mandatory
procedures help provide an essential framework for integrating financial and operational best practices.
Compliance by all levels of County staff, including the Commissioners is recommended to ensure
financial transparency and objective stewardship of County resources.
To mitigate non- compliance and exposure.,to fraud, waste and abuse, mandatory training on P-Card
Policies and Procedures should be implemented for all authorized users. A periodic reassessment of these
policies and procedures should be viewed as a means by which internal controls are enhanced on the use,
authorization, and documentation and approval process. Further, there should be a review of the P- Card
system integration with the County' s organizational structure. The current policy is vague on which
management position is accountable and appropriate to review and approve Commissioner level
transactions.
51
Page
DeKalb
County
Board
of
District 4
Agreed- Upon Procedures Defined
An agreed- upon procedures engagement differs from a financial statement audit. A financial statement
audit is a" snapshot' of the financial picture of an organization at a point in time. In an audit, the auditor
obtains reasonable assurance whether the financial statements are free of material misstatement, examines
evidence supporting the financial statements, and assesses both accounting principles used and overall
financial statement presentation. The auditor then renders an opinion on whether the financial statements
are presented fairly in conformity with generally accepted accounting principles.
This engagement, an agreed- upon procedures engagement, is defined as one in which we perform specific
procedures and report findings. We did not perform an audit or provide an opinion relating to the subject
matter or assertion about the subject matter. Rather, we performed only those procedures that have been
agreed upon with management and report findings. These procedures often are at a more detailed level
than is customary in a financial statement audit.
General Information
On April 22, 2014, the BOC passed a resolution by the governing authority of DeKalb County, Georgia
directing the Executive Assistant to obtain the services of a Certified Internal Auditor or a Certified
Government Audit professional to:
I.
Review the expenditures for the past ten years( 2004 through 2014) by each member of the Board
of Commissioners, his/her respective staff and office, and the central office of the Board of
Commissioners.
2.
The auditor shall review expenditures to consider ( a) whether purchases were for appropriate
material goods by a Commissioner in the normal functioning of a Commissioner office; ( b)

whether there is evidence of a valid work product when a service is purchased; and ( c) what
evidence exists that meals and travel expenses were for County business.
The review was conducted in accordance with the following DeKalb County policies in effect during the
procedural scope period, 2004 to 2014: Purchasing Card Policy, March 2004;' Mobile Policy; Travel
Policy; and the Retention Policy as required by the Georgia Records Act ( O.C. G.A 50- 18- 90 et seq.),
whose revised schedules were filed with the Division of Archives and History, Office of Secretary of
State as of July 30, 2010.
Purchase Card Policy
The 2004 Purchase Card Policy states that " DeKalb County has established a Purchasing Card ( P-Card)
program that allows designated employees the ability to purchase selected, business- related goods and
services whose value is less than $ 1, 000. This program is intended to be an alternative method for the
purchase of small dollar, miscellaneous expense materials and services. These policies and procedures
apply to the use ofthe Bank of America Visa Purchasing Card/ P-Card.
DeKalb County is exempt from paying State of Georgia sales tax. This infers that DeKalb County staff
may need to provide written documentation to vendors and service providers for recognition of the
exempt status on procured services and purchases.
Page
DeKalb
County
Board
of
District 4
The 2004 Purchasing Card policy has been updated and was replaced in April 2014. For the purposes of
our review, we followed the guidelines of the March 2004 policy which was in effect for the entire scope
period.
Travel Policy
The DeKalb County Travel Policy, revised April 2006, sets out the guidelines for approval for travel and
training expenses incurred while conducting authorized County business.
mobile Policy
The DeKalb County Wireless Policy, March 2009, sets out the guidelines for employees who require a
wireless device for performing essential job functions. Employees may be issued a Blackberry, PDA or
wireless card with monthly service paid by the department. Wireless devices and plans are to be used for
official County business only.
Records Retention Policy
The DeKalb County Records Retention Policy is filed with the Division of Archives and History, Office
of Secretary of State as of July 30, 2010. The policy and subsequent revised schedules stipulate the
mandatory minimum retention period for accounting records including: Accounts Payable Files; Invoices;
Journal Entries; Journals and Registers; Travel Registration Fee Payments; and Travel Authorization
and Reimbursement Records. All stated documents have a retention classification of" Temporary Short
Term". The stated accounting records have a 5- year minimum retention stipulation; the travel related
documentation has a 4- year minimum retention stipulation.
This procedural review factored the County' s 5- year minimum record retention policy inclusive of the
limited availability of any records prior to 2009. As a result, the transaction logs and receipts prior to
2009 were limited during our review.
Procedures
P-Card Expense Review
The P- Card review consisted of Board of Commissioners for Districts 1 through 7 ( past and current), their
staff, and the Board of Commissioner' s Central Office personnel who maintained a P-Card for any period
between April 2004 and April 2014. For each individual identified, a history of all P- Card transactions
was obtained and reviewed against established policies and procedures. We reviewed cardholder
transactions, cardholder statements, invoices, receipts and transaction logs to determine the following:
1) The P- Card Administrator maintained the transaction log on a monthly basis.
2) The cardholder attached applicable receipts to the monthly transaction log.
3) Transactions were for County business related goods and services and/ or appropriate for
department spend.
4) Individual transactions and monthly total transactions did not exceed guidelines established by PCard policy.
Transactions were approved in accordance with established policy.
5)
Non P- Card Expense Review
DeKalb
County Board
of
District 4
We reviewed both vendor payment activity for accounts where the percentage of P- Card expenditures in
relation to the accounts payable transactions was relatively small as shown in Fig. 2, RCard
Expenditures as Percentage of Annual Account Total. This review was targeted on the following
accounts:
Other Professional Services
Other Miscellaneous Charges

Travel-Airfare
Travel- Accommodations/ Hotel and, Training and Conference Fees
We identified select vendors with high payment activity and reviewed supporting documentation to assess
if expenditures were for County business and to the extent possible, actual service or product was
received by the County.
Page
DeKalb
County Board
of
Commissioners
Purchase Card Review
District 4
Review Results for District 4

District 4
Expense Avw,
Other
nt
2004 2614,,.,
Professional
I. . :
1004
PCad T6til,
..
I,
Services
...
3 819 63'
SS
H499
ZM
P- Cad`.
P- Card
2007
5
$
2008
P- Caid:',,
.)
P- Card
1595. 42
7110'.
OlherTelecommunlcationServices
7005
P- Card ..
7009
!'
2.1325 $
1Ztt8.'
3.
::::. $
, '.'>:
''
P- Card
iP
... .._
level- Atrfare
Tavel- Aapmodations/
Per Dlem
Travel-
r4scellaneous
Books
5:;
Conference
e Fee
vliscellaneous
Op..crab
..^
Y''
Hotel
Fees
Eatem6l $'
8 Su PPlms
and$ uMrnp[ iom
GrandTOml
is
1, 09667;
8698. 7@
..
C'
-_': $
i ;ll.
j: $
$I`^
r"`
11& 78 $
204
P- Card
1499 $.
103. 43
949.42
5
5
5 ' ''
5
75.00' 5
l4
900.58` $
14264
2437.00
,'
497. 67
i '476.94:
3, 790.98
s".
R2S23
sxsi
3533. 76'
5
I
Gi
5.
T.u..- '!
70. 00
221.99
441027.70 $
248.07
aj :,-.
3$
00' $
J; ;121740 $
tMao $
5
2158
2113
C5P- Casd rJ
06f95'.
Card
1 5
S
5-
r;
5
5
7550 71+
5563553'.
- $
P-
d,!
3: 1$
i:
i.6, 36158:
125. 23'
Travel-
and
1.
1:, 11773, 44,
x-
4455: 20
Travel: Car Rental
T( alni
Tra{
nlnB
52695'
51
Grd `
w5,
Pnnbng Semites
2012
2011
(
: :_':
CII $
2010
P.-Caid :'.
9753
769.90 $
18, 17919
11. 548.97:
X1,38446. $
690W
5'
wiV 7119.
d{
639734 $
525581
401. 14
1,220.08! $
1130.00
130. 662. 09` $
5575.82
44Y3G90'.
54$1. 04
97.84
u575
'.
c.14879
58'
379. 19 . ;
13,84638
at9,31zei"
39645.48
Fig, 1 Total P-Card Spendfor)) lslrlCr 4( April 2004 April 2014)

Key Observations
As shown in Figure I above, P- Card usage did not begin within District 4 until 2006. The concentration of P- Card expenditure occurs
within the Operating Supplies, Other Miscellaneous Charges,
Training and Conference Fees External and Travel accounts. Other
Miscellaneous Charges was observed to include but was not limited to the following: travel expenses ($ 3, 021), office supplies, food for
meetings, and other expenses. Operating Supplies was observed to contain approximately $24, 000 in travel expenses.
During our review, we noted 743 transactions totaling approximately $ 108, 720 during the April 2004 through April 2014 scope period.
Based on the documentation provided, 25% of transactions were supported by receipts.' Of the 6' persons that worked in District 4 who
obtained and used P-Cards during the scope period, 3 were observed to have no supporting documentation ( transaction logs or receipts)
available for review.
Per P- Card policy, transaction logs are to be submitted monthly, include a listing of all transactions and, be signed as evidence of its
review and approval. 53% of transactions were included on the transaction logs as directed by P- Card policy.
V6 noted.that 100% of the transaction logs providedrfoc review did have an approval signature as directed by the P- Card policy. Although
District 4' s available transaction logs were observed to include an authorizing.signature on each log, die lack of signed approval on the
transactions logs were observed as commonplace and occurring frequently within other Districts. A global recommendation for this
evidentiary measure. to he re- emphasized and clarified regarding who is required to do so. The P- Card policy states the cardholder' s
9
Page
DeKalb
County Board
of
Purchase Card Review
Commissioners
District 4
won
2012
wlq
P{
P GNTOmI -
Expense Aupunt
Other Prptessmrm15ervices
7. 80.
Postage_
15
Other TNecommuniration Services
I$
84: 99
Pnnhng5ervices
i3
576.95
1, 77344,
Travel- Car Rental

Travel-
ACCOmotlaHOni/
Hotel
at
38, 169.50
Training
14. 99
552. 51
2, 056 7,
and
Conference Pee
eo
2550612
sCharges
and
Subscnpdons
Grand Total
3:
5
rc208)
19; 78:
C% '$'
Page
5n 24300 -
7, 027, 70 ,$;
10Y7,
100% $
SA78- 94 ;$;
14] 894
690.00
7690.00
6397. 34
33600.33
19% -$
5, 531. 34'
95%
n/ a
581,456. 91
1796
7319';
51
221000 , 513
100% $
33.846. 39
125. 23 ':'. 5'.
10096
97.53
151. 24
2226282
30736. 90
51745, '
a:
18% "+;
F7096
%`
P Grd% of
Send
Total
Tout
4052. 50
n/ a
T- 220. 99
380. 99
5894
5 2. 497. 00
437A0
10096
497. 67 $
497. 67
200%
3, 790.98 $
4,061. 46
70.00
404. 14
1130.00 $
1, 5%. 00
5 5545. 82
$
100%
93%
n/ s
404. 14 $
sib `:" 5454.04

$
a1; 700 7b $
0%
Account
70.90
d096 '- $
n/
.;
88773 -
10,736%`;$
577. 45
DD%
.'
P CaN
10096 ,.
5]'
8Y !
n( a%' f5 $
7p ,!
106620a .$
29,312E
n/ a' :.
10094 $
F7%
I"
$,'
241. 00
of
idtal
00 :`
142. 64
Fig. 2- P- Card Expenditures as Percentage ojAnnual Account Total
12
1].
248. 07
S 5, 255. 81 $
$
5..
142. 64 $
97. 53,
55, 635. 89;
Operating Supplies
I 516933%
i5
.$
Tot21 :'.
".
130& 96
20M
P- UiGI%
AOCOUntI
24807 $
86'487Y. _ $
External $
Spend
100%
n/ a
Other Mismlla
BOOks
Total _
n/ e
Travel- Pe
Travel- Miscellaneous
PGrd' , ''
0%
14, 99 $
6, 361. 56, ._. $
, $
P- Card%
Total
Spend
3,819, 63(
2013
Account
erd
District 4
100%
5 6, 127. 91
91%
5, 454. 06
100%
94.84
94. 84
19, M.48
S25. 20.5s
71%
100-A$
78%
i.
DeKalb
County
Board
of
District 4
District Metrics and Breakdown of P- Card Spend for 20114 through 2014 By Individual
Total T
of 1'ronsactions
Distrid.4.;
Mistrict
Breakdown fiy"DistrWper'sonno !- q
gA 604
52%
S. Sutton- Bames
2F7
1. Brownlee
s--
38%
653
Current Administration Totals
S. Burley*'*
23
3%
V.
37
60?
0
Grig ley
24%
$--:-
94,718 b7
323
Totals
69%
3%
O 94
41%
0u/0
1%
A. Parker-Dockins
M1
N. Hall
Note: For individuals for whom no documentation was available through the current district
administration due to retirement or having been under a prior administration, we attempted to contact
them via mail to inquire of documentation availability. At the time of report release, no further
documentation was obtained or made available.
I Note: N. Hall charges were applicable to District 4 from October 2007 through November 2008. 37
Transactions totaled $ 3, 562. The balance of her transactions were applicable to cost centers for Chief
Executive Officer
and
Chief Executive Office
Operations. For the purpose of this report, her
transactions as a part of District 4 are shown separately. Her P-Card total was reviewed for availability of
supporting documentation as notated with the percentage of transactions with receipts but not included as
a component for calculating the District 4 metrics. We note that no supporting documentation was
received for N. Hall.
Total
S Sutton Barnes
Spend;
1%
988. 96
Other Telecommunication Services
70. 00
00%
Travel- Airfare
4, 455. 20
60%
Travel- Car Rental
1, 773. 44
2%
6,361. 58
8%
99. 58
0%
1, 045.91
2%
7, 658. 76
10%0
11, 251. 60
15%
41, 709.70
5-1.
55%
Travel- Accomodatiofts/ Hotel

Travel-
Per Diem
Travel-
M iscellancous
Training and
Conference Fee- E) Iernal
Operating Supplies
Books
and
Subscriptions
IS
434. 50
1%
General Observations
Commissioner Sutton- Barnes' s P-Card activity represented 69% of the overall District expenditures while
accounting for 52% of the transactions. The concentration of her spend was categorized as operating
13
DeKalb
County Board
of
District 4
supplies, travel-related, training and conferences, and other miscellaneous charges per the graphical
breakdown represented above.
We observed significant Travel-related purchases ( airfare, hotels and car rentals) included in both the
Other Miscellaneous Charges and Operating Supplies accounts totaling approximately $ 3, 021 and
24, 580 respectively which significantly understated the amount of dollars spent on travel during the
scope period. Based on these observations, approximately half of Commissioner Sutton-Barnes' purchase
card transactions would be related to travel.
Extended Review Details
The primary observation upon review of Commissioner Sutton-Barnes' s purchase card transactions is the
lack of supporting documentation in the form of requisite transaction logs and receipts. A total of 332
transactions totaling approximately $60,585 did not have receipts: Two hundred eleven( 211) transactions "
totaling approximately$ 33, 570 was not included on transaction logs.
From inception of her use of the P- Card in April 2009 through November 2011, there were 200
transactions totaling $ 33, 159 for which no transaction logs or receipts are available. The composition of
these charges included: travel expenses, conference fees, office supplies, meals, and to a lesser extent
custom awards and shirts for community events. Travel-related expenses accounted for approximately
18, 000 of the expenses lacking receipts during this period. To gain reasonable assurance for travel
related expenses, we reviewed expenses for identified conferences attended.
Although all activities appear County related, without accompanying receipts, reasonable assurance
cannot be determined for purchases related to meals or office supply purchases.
Total
I Brownlee
of:
`%
120. 00
0%6
14. 99
0%
578. 95
2%
Travel- Per Diem
25. 65
0%
Travel- Miscellaneous
50.76
0%
815. 00
3%
Printing
Services
Training and
Conference Fee- EUemal
Other M iscellaneous Charges
Operating Supplies
Books
and
Subscriptions
14, 123. 50
57%
9, 113. 95
37%
201. 03
1%
Total
J. Brownlee' s P- Card activity represented 24% of the overall District expenditures while also accounting
for 38% of the transactions. The concentration of her P- Card expenditures was in support of the office in
Other Miscellaneous Charges and Operating Supplies.
141
Page
DeKalb County Board
of
District 4
86 transactions totaling approximately $ 5, 399 did not have receipts. Approximately 55 transactions
totaling $ 5, 720 in total were observed as not included on a transaction tog. The composition of the
charges were primarily office supplies and business meals for community events and planning meetings.
Although all activities appear County related,. without accompanying receipts, reasonable assurance
cannot be determined for these transactions beyond the frequency from which they occur and the
descriptions provided
Gift Cards
The P- Card policy neither discusses the restriction nor acceptable use of cash/ gift cards. Specifically of
note within the cardholder' s transactions is the number of purchased cash/ gift cards. During the period
June 2012 through May 2014, 20 transactions were observed to purchase approximately 35 gift cards
totaling $ 1, 650 based on receipts provided. Of the 20 transactions, 3 totaling $ 500 were specifically
identified as a gift card purchases within the monthly transaction log.
The. purchase of the remaining 32 gift cards totaling $ 1, 150 were not specifically detailed within a
transaction log. In these instances, the total purchase amount was shown on the transaction log without
notification that a gift card was included.
We observed no notation or subsequent documentation
regarding the beneficiaries of these cards, as was the case with the 3 supported. All of the gift cards were
purchased from either Office Depot, Wal-Mart, or Staples. Per J. Brownlee,: these gift cards were.
purchased for volunteers contributing their time at community events including the Ovarian Cancer Walk,
Youth Empowerment Breakfast, Go Red for Woman, and Youth Commissioners amongst others.
Four ( 4) of the 32 cash' cards not specifically detailed within the monthly transaction logs and totaling
150 were purchased in lieu of employee mileage/gas reimbursement. Reimbursement of similar
employee expenses incurred while performing County business is normally submitted through the Oracle
IExpense system. In the future, all such reimbursement should be received through the established County
procedures.
Total
Suriey
2, 710.67

Total
SPeod.
100%
Z 710:7
Former employee S. Burley' s P- Card activity represented 3% of the overall District expenditures while
also accounting for 3% of the transactions. We were informed that no supporting documentation was
currently available related to her transactions. In a good faith effort to obtain said documentation, we
attempted to contact S. Burley. At the time of the report, no contact was made.
A card holder from September 2007 through December 2008, we received no transaction support in the
form of transaction logs or receipts for S. Burley' s purchases. The composition of the charges included
primarily office supplies, meals and to a lesser extent custom awards and shirts for community events.
The primary vendors observed were Office Depot, and Suburban Custom Awards. Although all
151Page
DeKalb
County Board
of
District 4
transactions appear County related, without accompanying receipts reasonable assurance cannot be
determined.
Training and Conference Fee- Fmcmal
175. 00 !
4M%
4, 655. 84
Operating Supplies
960/h
Total
Former employee V. Grigley' s P- Card activity represented 6% of the overall District expenditures while
also accounting for 4% of the transactions. We were informed that no supporting documentation was
attempted to contact V. Grigley. At the time of the report, no contact was made.
A card holder from February 2009 through September 2010, we received no transaction support in the
form of transaction logs or receipts for V. Grigley' s purchases. The composition of the charges included
primarily
office
supplies (
50%),
meals (
20%),
conference
and
and
event
fees ( 14%).
Although all
transactions appear County related, without accompanying receipts reasonable assurance cannot be
determined.
08
A. ParkerDockinsi:
S'
7. 80
Postage
d%
3%
Other M isrellaneous Charges
131. 01
46%
Op crating Supplies
146.40
51%
285.211
Former
employee
expenditures
A. Parker- Dockins' P- Card activity
while
also
accounting for less than 1%
represented
less
than
1%
of the overall District
of the transactions. We were informed that no
supporting documentation was currently available related to her transactions. In a good faith effort to
obtain said documentation, we contacted A. Parker-Dockins. We note she maintained no supporting
documentation for the transactions observed. All transactions appeared to be for County business
purposes.
16
DeKalb
County
Board
of
District 4
District 4 Summary of Key Transaction Exceptions

r])
l..
afeBitted>.
12- 16- 11
Amount 3'; Comments

1 - $ 100 gift
123. 76
Yendor
Office Depot
2.
6- 7- 2012
card was included in this purchase but
was not detailed as purchased on the transaction
96
93. 68
Office Depot
lb':;The transaction log was for office supplies.

1-$
50 gift card was included in this purchase but
591
log. The transaction log was for office sup lies.

histc9td was for miiea el aslreirnbursement
3.
8- 17- 2012
128. 04
Office Depot
5bgiftcard
was
included_Ii
is
chaseliut
96
log. The transaction log was for office supplies.

4.
9- 5- 7.012
69. 40
Office Depot
1 -$
96

This card as for Ovarian Cancer Walk volunteers.
5.
9- 17- 2012
Office Depot
151. 71
1-$
96

6.
12- 6- 2012
Office Depot
212. 18
3 - $ 50 gift cards were included in this purchase but
were not detailed as purchased on the transaction
96
log, The transaction log was for office supplies.

7.
12- 22- 2012
130. 62
Office Depot
96

1-$

8.
1- 21- 2013
86. 25
Office Depot
This gift card was for Tree of Love.

2 Gift cards were included in this purchase but were
not detailed as purchased on the transaction log.
496
The transaction log description was for office

supplies. These gift cards were for YEB Planning
Meeting,
9.
3- 27- 2013
5146
Office Depot
1-$
96
log. The transaction log description was for office

10.
5- 1- 2013
152. 67
Office Depot
supplies. This gift card was for an office volunteer.

1-$
2226
log. The t ans,s ctigt n_ togRdescnattomm

ioi wfftce
foTgas/
caard
supplies
asn
g1
reimbtusement:
11.
5- 10- 2013
Office Depot
176. 64
3- $ 50 gift cards were included- in this purchase but

42244

supplies. These gift cards were purchased for the
Youth Empowerment Breakfast.
t2.
10- 27- 2013
Office Depot
92296
149. 92
1-$

supplies. This gift card was purchased for the Youth
17
Page
DeKalb
13.
County
Board
1 12- 11- 2013
of
District 4
94. 60
Office Depot
Empowerment Breakfast wrap- up.

1-$
96
log. The transaction to descript o nriwas for office,

.
p
supplies
M is
lift card
was purchased for'
tl _ e, relm ursement.,.
14.
1- 17- 2014
Office Depot
127. 55
1- $
50 ggff card was included in this purchase but
96

supplies. This gift card was purchased for an office
volunteer.
15.
2- 5- 2014
Office Depot
150. 52
2-$
25 gift cards were included in this purchase but
96

supplies. This gift card was purchased for Go Red
for Women.
16.
3- 2- 2014
82. 68
Staples
1-$
00119107

supplies. This gift card was purchased for the
Conversations and Coffee event.
17.
5- 7- 2014
134. 73
Office Depot
Gift cards of indiscernible amounts based on receipt
observed were included in the purchase but were

not detailed within the monthly transaction log. The
496
transaction log descn tion was for office supplies.
Chts gift "caid was, kourchaseil , ford gaslmileage

amPtGa+
t4v
klim
18.
2- 21- 2014
Advantage Car
Rental Fine
130. 00
ent +t
A fine was automatically assessed to Commissioner

Barnes- Sutton' s P- card for a ticket she received
while in possession a rental car.
18 1 Page
DeKalb
County Board
of
District 4
Non P-Card Expense Review
During the scope period of 2004 2014, we reviewed invoices from larger volume District 4. vendor
activity to ascertain the nature of expenses or services provided. All paid vendor invoices reviewed were
identified with County business related expenses or services. The vendors provided a variety of services
including the following; graphic design, public relations consulting, travel services for County staff,
other consulting services, printing, catering for government meetings, technology equipment suppliers,
office supplies, legal and other services. No unusual activity was noted for the vendor invoice activity
reviewed.
For the purpose of this report, a vendor is classified as a person or business receiving payment from
DeKalb County through the Accounts Payable process. Employees( i.e. former Commissioner W. Burrell
Ellis) submitting reimbursement requests through the County' s Oracle IExpense System for expenses
incurred while conducting County business are shown as vendors.
Distriet0 .
Top Vendtirsby DoOais.( A
ri12004
ri12014)
tnvoi; es
BANK OF AMERICA NA
782
INFLUENCEFACTORYLLC
20
APEX COMMERCIAL PRINnNGINC
Iovtiiees
S
'
105,237.02
Nsotce Dajn range
August 2006 thru April 2014
47,80000 July 2011 thm Mamh2014
30. 680.00 March 2012 Ihm December 2012
27,590. 12 November2008thm December2W9
135
23, 18175 September 200."thru tkcerroer 2008
1 STRICK. ANo COMMUNICATION
t2
13974.00
October 2006 thm October 2007
JAND. IEROSS
22
12, 48360
Apn12010 thru Mny 2011
RSI SYSTEMS&
CONSULTANTS
W BURRELL 13LUS"
BELL& WASHINGTON LLP
RIGITNINK ASSOCIATES INC
KARENWRJAAMS
14
ASHLEEWRIGrr'
IS
11530.20 November2011 thm December.2012
$
S.
$
11. 375.00
November 20099 thm December 2010
10,680.00
January 2009 thm December 2008
9,010.00 September 2012 th: u August 2013
YASHETRn7S ANDERSON'
24
8, 320.50
August 20M thin December 2009
DELLMARKEFINGLP
16
9, 186.47
A pril 20051hm Novenbcr2010
Qia RLES DOZnRJR
8, 05000
Nave rLer? Ol3 thm December 2013
RIXTFR TATE PUBLIC RELATIONS
8,015.00
March 2010 to Jcly 201:
IA67
336, 115.66
Total
mote: We identified persons who worked with the Districts on a temporary or consistent basis without
the classification of full time DeKalb County employee. These individuals were identified as having a
1099 filing with the DeKalb County and are considered professional service providers. Where available,
we reviewed a sample of their invoices and note the description of professional services to include: IT
services, professional writing and public relations consulting, website design and maintenance, and
community strategy.
Note: We identified full time employees who incurred County business related expenses which were
submitted through the County' s Oracle lExpense System for reimbursement. District personnel can
submit items for reimbursement directly for approval through the Accounts Payable system. These
expenses are not Purchase Card initiated transactions, but instead out of pocket expenses which are
submitted with supporting documentation, and reviewed by the Accounts Payable Department using
similar stringent guidelines to ensure tlhey are valid prior to approval and reimbursement.
191Page
DeRdlb
County
Board
of
District 4
Comments for Each Vendor
Bank ofAmerica NA
Amount is for total payments to Bank of America for Purchase Card expenditures during the scope
period.
Influence Factory LLC
Political consulting services were provided by the hifluence Factory LLC from July 20I1 March
2014. We reviewed invoices that described the service provided as: " Revising press releases and
recapping stories; interviewing and interfacing with County staff for insight; researching and
drafting inserts for newsletter; and organizing highlights; staff support for Youth Leadership
Academy, coordinating photographers, and follow-up on media outreach and design for
Commissioner
media
tour. " The
vendor
invoice activity
reflected a range
from $ 800 $ 4, 500 for the
3- year period.
Apex Commercial Printing Inc.
Professional graphics and layout design services were provided by Apex Commercial Printing from
March 2012 December 2012. We reviewed an invoice totaling $8, 525 with service descriptions to
include: " Year- end 2012 newsletter graphics design and layout for 12,500 pieces to be mailed" The
vendor
invoice activity
HSI Systems&
reflected a range
from $ 6, 145$ 8, 525 for the 9- month period.
Consultants
by the HSI Systems & Consultants from November 2008

December 2009. We reviewed invoices with service descriptions to include: " Transition Advisory
Professional
services
were
provided
Capacity Direct to Commissioner Sutton; Review and Advise of District 4 Commission Office
Operations Plan for 2008; Commissioner-directed meeting support; and graphic layout services and
redesign for the District 4 newsletter. " The vendor invoice activity reviewed reflected a range from
415$ 10, 000 for the 1- year period.
Strickland Communication
The invoice for this expense item was subject to the 5- year retention policy and was removed from
records; no invoice was available for review.
Bell& Washington LLP
Legal
services
by Bell & Washington LLP from

December 2012. We reviewed two invoices. The first invoice for $ 5, 905. 20
were
November 2011
provided
to the Commissioners'
Office
included a detailed listing of services related to a Richard Belcher story. The second invoice dated
December 7, 2012 for $5,625 included a lone service description of " Legal services for the calendar
year 2012." No further description was observed.
Righthink Associates Inc.
Professional services were provided by the Righthink Associates Inc. from November 2009
December 2010. We reviewed invoices totaling $3, 375 with service descriptions to include: " Budget
consultation for the 2010 budget year and public and legislative policy consultation. " The vendor
invoice activity
reviewed reflected a range
from $ 600$ 4, 500 for the 1- year period.

I
201
Page
DeKalb County Board
of
District 4
Dell Marketing LP
l
Computer equipment was procured from Dell Marketing, April 2005 - November 2010. Total vendor
invoice
payment
activity
was $
8, 186. The
vendor
invoice activity
ranged
from $ 72 - $
1, 325. We
reviewed an April 2010 invoice for pc equipment purchased and installed for County staff.
Charles Dozier Jr.
Community Outreach services were provided by Charles Dozier Jr. from November 2013 December 2013. We reviewed both invoices; $ 4, 050 and $ 4, 000 respectively. Each invoice provided
the service description to include " Community outreach program, Fall 2013 for Commissioner
Sharon Sutton-Barnes, County District 4- Stone Mountain and surrounding area. " No further detail
was provided regarding specific activities provided.
R& ter- Tate Public Relations
Professional services were provided by Rixter-Tate Public Relations from March 2010 - July 2011.
We reviewed invoices totaling $5, 315 with service descriptions to include: " Media consulting, copy
and production services for District 4 newsletter; printing services to provide 1, 000 newsletters,
brochures and rack cards; and the development of press packets for distribution to media and
community
organizations."
the 1- year invoicing period.
21
Page
The
vendor
activity
reviewed reflected a range
from $ 950-$
3, 815 during
O. H. PLUNKE_
TT_& CO., P.C.
ACCOUNTANTS& CONSULTANTS 1800 PEACHTREE RD. NW SUITE 333 ATLANTA GEORGIA 30309 VOICE( 404) 351. 6770 FAX( 404) 351- 6645
1050 17TH ST., N. W SUITE 600 WASHINGTON, DC 20036 VOICE( 202) 496- 5307 FAX( 202) 466-2400
EMAIL
plunk8tt00hwpa. cpm
WEB WWW OHPCPA. COM
October 29, 2014

We are providing this supplemental letter on Commissioner District No. 4 in connection with those
procedures stipulated in the DeKalb County Georgia Professional Service Invitation to Bid, (ITB
No. 14- 100413) as mandated by the Board of Commissioners' resolution dated April 22, 2014.
The objective of these procedures was to review DeKalb County' s Procurement Card ( P- Card)
expenditures to consider ( a) whether purchases were for appropriate material goods used. by a
Commissioner in the normal functioning of a Commissioner office; (b) whether there is evidence
of a valid work product when a service is purchased; and ( c) what evidence exists that meals and
travel expenses were for County business. The scope of this review was to cover the periods
commencing April 2004 through April 2014. The sufficiency of the procedures performed is solely
the responsibility of those parties specified in this report.
We audited the P- Card expenditures for cardholding personnel within the DeKalb County
Commissioners'
offices and the Board of Commissioners Central Offices of Clerks and
Administrators for compliance with policies and procedures in place at the time of occurrence. The
scope period was April 2004 through April 2014. In addition, we identified top vendors within
each District, by dollars received and performed a sample-based review of their invoices to note
services performed for and received by DeKalb County during the same period.
As a whole and with limited exception, we found the Districts to be in compliance with established
policies and procedures. We further noted the process improvement opportunities and stricter
adherence to the policies and procedures covering the following areas:
The availability of all original receipts for each transaction initiated on a County issued PCard;
Inclusion of all P- Card initiated transactions on the requisite monthly transaction logs to
include full descriptions of all contents of purchases;
Proper notation of review of monthly transaction logs and integral expenses by the District
Commissioner;
Restriction of meals to only include County business related meetings; and

Proper
usage of established accounts
for
recording
of
P- Card incurred
expenses.

October 29, 2014

Page Two
As an integral part of our final procedures, we held an exit conference on October 14, 2014 in the
Commissioners' board room and provided draft copies for each Commissioner or their respective
representatives to review. All BOC Districts with the exception of District 4 reviewed their reports
and provided some immediate feedback. We then extended the open period for acceptance of any
additional information relative to exceptions noted in our draft reports until October 22, 2014. In
complying with the ninety ( 90) day completion as mandated in the resolution authorizing the
procedures, we released the final reports on October 23, 2014.
Subsequent to the release date of the final reports, District 4 presented a comprehensive assessment
with suggested corrections. We gave consideration to certain corrections and have presented them
as an addendum only to Board of Commissioner District No, 4. The corrections are accompanying
this correspondence as exhibits A &
B. However, this addendum does not materially change the
overall executive summary and general observations contained in our original report.
Based on the consistency of the above noted observations throughout all Districts, we recommend
a periodic reassessment of the existing policies and procedures as a means to ensure internal
controls are enhanced on the use, authorization, documentation, and approval process. We look
forward to working with DeKalb County to implement the process improvements to optimize the
P- Card system.
Very truly yours,
ii ' A
t^;.
O. H. Plunkett & Co., P. C.
In conjunction with the procedures stipulated within the DeKalb County Georgia Professional Service
Invitation to Bid,( ITB No. 14- 100413) as mandated by the Board of Commissioners' resolution dated April
22, 2014, we delivered to the County, on October 23, 2014, final reports on the DeKalb County Procurement
Card expenditures for all Districts and the Board ofCommissioners Central Office for the period April 2004
through April 2014.
Upon submission and release of these documents, we noted errors in the report for District 4 which would
be considered material to the end users of the report. In order to maintain the accuracy and integrity of the
information contained within our reports, and specifically the report on District 4, we have identified
requisite changes meant to supersede previously presented totals, percentages and wording related to our
review. As shown within the chart( Exhibit A) below are the details ofour changes.
Exhibit-A
P
0-
rWl
FeeCllem to De Re Ie[ 2iJ"'
e:-:.
inserted Ch
Besason.
_: .,
6P,s is the< aere[ t parentage mod: was w be

Isascd
so,
oethe
P...
drecuianuwn
provided, 2P, ofmossenons
Based
ore
IY+ cwpu
as
We dut,. un
tivn pmvidN,
SRs of
indudN within r.`.rcpe0 bmN car supuerting

dacunenotionrceervN. bo casoad aft
it.
fthe anpaaA repon: dcase. ab. a on
mmacdons; were ae spa redb y rnripa.
cull
hldvirWl Total P-C'nrdS,
ddlid A1o1ad P- GdSpend(

13
20a4
2014)
Bann-Srmon' S7"
Bunn- Su1[ on. 570,E04%
end(
2004- 2011)
49. 25
The revised aneu9ls xflcu the adjustN

mckiduo. ecoontw!ab fmbosh S. Borers.
t Dcoatake. 525, 043.33
Gtueenacd 1. Brownlxnshownmtho on; final
See PahiarD
r.
I, Faonnk.: 524, 119
nPM graphs fer cages 1;.,,

vpxbed
d 14
eedveb.
Td
hu nvia d ttsrannu reiken the p renugc
1'vW PCvd Spevdm vM MDdung.based
Taal P- CardSpendas
Cotntlssioner Ban.-
13
1
Coaanssioner Bamoknoo' TP
SS of Mutant
1. Bwnrdre'. M
Suuen 60%.
Bwnel, as slw.. r.in: he oriy-nu rpon

Ynplu far ysge, 11 and 14 yalllody. These
1. Bmrmke M' S
hanged
5<e Fibibit
Thu pmwry ubscrvatlon upon reviewol' COmrdssionn 0.tmea SunmYS
tl macheJ
gS60, 525
amowhua
did
nut
oFher.
se efdt,
PQhd its Apr] XM through
card
kekovbhg
farmof+qr'.
cu.
the
and reca'pu. A wW
r agn at,.
asst
to the
charge
origkI ponN 2RA. Addtooalsuppunrng

do
vom
in htiakl documcnutiur. nerved from
We DisMa
ectan+
ivN during
n4Ivor
wnfing apnvwrely S60,3i dive[

eips
sages ofourrevie.. whist ptoaedy rcfkc4d
Tswhundrcd
Ne percrnuge< knnge fron25Y. m W..f
akvan( 211(
apyrovnvcd1, 1
Novcnber 20.11, Jherc uR. 2pDrnnaaclpata msafmg$ 34, 1.a-9 for Whicg
14
dommmu0on in
togs
rear
lags.
Fronrceepriov
Surlvn"1,
mnseniom waa l6elnhiel
have+ ecoipss. Ttm huadw
mnsanisnshoulog apProdauhey D3.5' lOwas
pore
parcenug< touu retetl within mrh

cardhoders Qnc of Dbmaskns
The prirmry obsewnua upon reThe rcplaeed 9agaL. s& Dy, rcfkaed she
Comemaionn Bam.
Awul ofA2
dcrerr t= 111
be NjmNirdiviJwl
anugala for both S 3arao& voe and 1.
rnnsanlug
570uenotin
a. 0 reeeivN
M.'. 01on logs,
no vaa9anbn dgs or reecipts arc available.

Vpon raryess, the Divriet . basyarntly sarght wa
Thew:npxitien of the charges included navel aepeosn, confewnce
and provided a tignill. 0 rnubo of receipts
Ices.- tht- 1- 11has, ther4t. and w a ka. ecear., Day wm. wards and
p, evi0usy taut. osvble. Atehehimeafrcparaeleo.
shirrs for whou-nilyottms. Tuvel- rtived. screw, accounted fos
ppwvnecy S1g. 000

PeriN.
l' o
oruac ,
gimreasnnable
an...
assurance
kekngrecdpu
forvwel
during this
nlascJ c
cnses,.
eddiional invoices veto being provided by the

Disuict.Thenddhionaldau neduceddu niasim_
receipts to Ia. mtalmgappsoenacy sit"
Miowd apensn foriJendfied rnd'nenc<s anendeil aM relined

r yenw
See abias B unsalted
7incbdt
Icz Bmkr Jr
ar Onrcach
acr,
i.
Vwdu- Ohertes 0.
vets pavidN
by
Chalea Dozier Jr them
r 2013- Decerhb. 20U. We revieneJ both irnak.: S4,OSO

0+cspccsivdy, Each invoice Providedaheservicedescripdan
Cocmmnhy outreach progutn Fa02013 fm Corrmiuiaoer
swes-
Sauvn,
County District
4-
Shoo. Mau.
mu had
ing area" YO hhrahcr derall nu povidcd regardtq speti6c
6, J1
epm, a, viy Putrca[ h servius
dsuiption to htWde' Coemuudy outreach
progma, Fall 2013 for CoumissionerShe.. Bem.Stone hlcumain mad
ae o. ndin^ area"
In
Various
certain
inseerces, Comrcssioner Bacon S. ton
cured in the
repon
as
ms
Comrdssioner S. nn.- B3meS.
incorrectly
by
Chad. Dover lr fwm2.bvevberIDli- RCember

2M1. W. revkv. ed body invoices; S4M, ed P.Wt)'
msp. nrdy. Fact invoice provided the srnicc
Sutton, Count, Diarks 4-
proadrd
W. revkvvN theco+murdryn:pen ubcb vms

Here povided
Coeenlons have been nmdew prosody say

Cutrrr uionu BamesSuml
the Irani vyak, ndueorshc swdy pedoreed
by Mr. Boner. AS SUCC, rhthidhtu. rd

vrntmu rem reno,, d.
Attachment: Exhibit B
District Metrics and Breakdown of P- Card Spend for 2004 through 2014 By Individual
TotalP=Card
District, l
Transactions
Breakdown by District Personnel
20Ntfi.nt2014
S. 13ames- Sutton
37fi
J. Brownlee
277
TotalPCard
joof
District
12014
52% $ '
38% $
653

S.
l3urley***
23
V,
Grigley***
IT
A. Parker- Dockins *"'*
"/
OF
Spead2004zthru
wlReceipts::'
75, 849. 23-
70%
700/
c
25,043, 83:
23%
b8%
100,893: 06".
3%
10:
6%
Tr ansactions
District
69%
27t0.fi7''
2%
4, 830. 84-
501.
0%
1%
J
Totals
723
,:`
Halls
..
300'
N.
.. : -
10$ 719. 78
33, 325155'
10 af::
Total
S. Barnes utton
-+ `
Spend
1%
988.96
70.00
0%
Trovet- Airfae
4, 455.20
6%
Travel- C;
Peme,
1, 773. 44
2%
Tmvel- Accomodations/ Hotel
6. 361. 58
8%
Travel- Per Diem
Travel- M iseellaneous
Conference Fee- External
99. 58
0%
1, 045. 91
2%
7,658. 76
100/.
Other Nf iscellaneous CharMs
11, 251. 60
15%
Operating Supplies
41, 709. 70
55%
Training
Books
and
and
Subscriptions
Total
434. 50,
1%
5. .!:. 75,849.23:
Commissioner Barnes-Sutton' s P- Cud activity represented 70% of the overall District expenditures while
supplies, travel- related, training and conferences, and other miscellaneous charges per the graphical
We observed significant Travel- related purchases( airfare, hotels and car rentals) included hi both the Other
Miscellaneous Charges and Operating Supplies accounts totaling approximately S3, 021 and $ 24, 580
respectively which significantly understated the amount of dollars spent on travel during the scope period.
Based on these observations, approximately half of Commissioner Barnes- Sutton' s purchase card
transactions would be related to travel.
reviewed expenses
for identified
To gain reasonable assurance for travel related expenses, we
conferences attended.
The primary observation upon review of Commissioner Barnes- Sutton' s purchase card transactions was the
initial lack of supporting documentation in the form of requisite transaction logs and receipts. A total of
332 transactions totaling approximately $ 60, 585 did not have receipts. Two: hundred eleven ( 211)
transactions totaling approximately$ 33, 570 were not included on transaction logs.
Upon request, the District sought out and provided a significant number of receipts. At the time of report
release, additional invoices were being obtained by the District, however the total missing receipts
decreased to 112, totaling approximately$ 12, 996. The composition of charges missing receipts included:
office supplies, meals, and to a lesser extent custom awards and shirts for community events.
Although all activities appear County related, without accompanying receipts, reasonable assurance cannot
be determined for purchases related to meals or office supply purchases.
J. Brownlee
of
Total
0t her Profess ionaiServices
Speud.
120. 00
0%
IC99
0%
578. 95
2%
Travel- Pcr Diem
25. 65
0%
Travel- M iscellaneous
50J6
0%
815. 00
3%
Priming Services
Training and Conference
Fee- Daemal
Other; MiscelianeousCharges
OperaringSupplics
Books
and
Subscriptions
Total
14, 123. 50
57.x
9, 113. 95
37%
201. 03
1%
25,043.83:.
J. Brownlee' s P- Card activity represented 23% of the overall District expenditures while also accounting
for 38% of the transactions. The concentration of her P- Card expenditures was in support of the office in
Other Miscellaneous Charges and Operating Supplies.
o
1
O. H. PLUNKETT & CO., P.C.

1111..- 1111= 1111_ 1111= 1111._ 1111= 11( 1= 1111=
ACCOUNTANTS 5 CONSULTANTS 130D PEACHrREE RD. NW SUITE 339 ATLANTA GEORGIA 30309 VOICE( 404),' 1451- 6770 FAX( 404) 351. 0045
1050 17TH ST., N. W SUITE 000- WASHINGTON, DC 20090 VOICE( 202) 400. 5307 FAX( 202) 468. 240D
EMAIL
0kmkoJL%ais =,.
WEB W) W OOPCPALOM
October 29, 2014

C:ormnissioner District No. 4
We are providing this supplemental let(cr on Commissioner District No. 4 in connection with those
procedures stipulated in the DeKalb County Georgia Professional Service invitation to Bid, ( ITB
No. 14- 100413) as mandated by the Board of Commissioners' resolution dated April 22, 2014.
The objective of these procedures was to review DeKalb County' s Procurement Card ( P- Card)
expenditures to consider ( a) whether purchases were for appropriate material goods used by a
Commissioner in the normal functioning of It Commissioner office; (b) whether there is evidence
of a valid work product when a service is purchased; and ( c) what evidence exists that meals and
travel expenses were for County business. The scope of this review was to cover the periods
commencing April 2004 through Apt-it 2014. The sufficiency ol' the procedures performed is solely
Ilse responsibility of those parties specified in this report.
We audited the P- Card. expenditures for cardholding personnel within the DeKalb County
Commissioners'
offices and the Board of Commissioners Central Offices of Clerks and
Administrators for compliance with Policies and procedures in place at the time of occun ence. The
scope period was April 2004 through April 2014. fn addition, we identified top vendors within
each District, by dollars received and performed a sample-based reviow of their invoices to note
services performed for and received by DeKalb County dnrind the same period.
As a whole and with limiter[ exception, we found the Districts to be in compliance with established
policies and procedures. We further noted the process improvement opportunities and stricter
adherence to the policies and procedures covering the following areas:

The availability of all original receipts for each transaction initiated on a County issued PCard;
Inclusion of EIJI P- Card initiated transactions on the requisite montlily transaction logs to
include full descriptions of all contents of purchases;
Proper notation of review of monthly transaction logs and integral expenses by the District
Commissioner;
Restriction of meals to only include County business related meetings; and

a
Proper usage
of established accounts
for recording
of
P- Card
ntc.ured expenses.
yE
I
I
111

October 29, 2014
Page Two
As an integral part of our final procedures, we held an exit conference on October 14, 2014 in the
Commissioners' board room and provided draft copies for each Commissioner or their respective
representatives to review. All BOC Districts with the exception of Districl if reviewed their reports
and provided some immediate feedback. We then extended the open period for acceptance ofany
additional information relative to exceptions noted in our draft reports until October 22, 2014, In
complying with the ninety ( 90) day completion as mandated in die resolution authorizing the
procedures, we released the final reports on October 23, 2014.
Subsequent to the release date of the final reports, District 4 presented a comprehensive assessment
with suggested corrections. We gave consideration to certain corrections and have presented them
as an addendum only to Hoard of Commissioner District No. 4. The corrections are accompanying
this correspondence as exhibits A &
B. I-lowever, this addendiun does not materially change the
overall executive summary mud general observations contained in our original report.
Based on the consistency of the above noted observations throughout all Districts, we recommend
a periodic reassessment of the existing policies and procedures as a means to ensure internal
controls are enhanced on the use, authorization, documentation, and approval process. We loot:
forward to working with DeKalb County to implement the process improvements to optimize the
P- Card systetn.
Very truly yours,

L-
QLIF...
4',
to
_..
O. H. Plunkett & Co., P. C.
I
i
i
i
i
In conjunction with the procedures stipulated withh3 the De.Kalb County Georgia Professional Service
Invitation to Bid,( fPB No. 14- 100413) as mandated by the Board ofCommissioners' resolution dated April
22. 2014, we delivered to tha County, on October 23, 2014, final reports on the DeKalb County Procurement
Card expenilitures for all Districts and the Board of' Commissioners Central Office forthe period April 2004
Ihrough April 2014.
Upon submission and teleuse of these documents, we noted errors in the report for District 4 which would
be considered material to the end users of the report, In order to main( ain the accuracy and integrity orthe
information contained within our reports, and specifically the report on District 4, we have identified
requisite changes meant to supersede previously presented totals, percentages and hording rcla( ed to our
review. As shown within the chart( Exhibit A) below arc the details of our changes.
Exhibit A
Fagg ll
' '."
Ori
He- bit llemtC bC IW, IE[
rof
I ":
etl
Inseabd[ IIaMC
rV3Sis, ntm,rta pn[ misSe.+, isle uvt m L[
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ir:
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ecnM..
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ImudJUV IUNPC,rJS( urW( 300,-
13
x" bA. Jxllhln then'1, ml be,< tl 1,a upy[ AnY
111
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Smme amt 1. 11r4 n]"
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mmhq, Oppm, iwn1Y10U535 d( d, ml l3v0 ra6145
issko 0fanr mvinv,\, hl:h pm) IAY lcdu;ed
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0<w1 tuy
CmnnWm h"
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brmmW, m PUymdy. ny
2aunh. aimerp3ma Wwm
i
I
Attachment: Exhibit B
District Metrics and Breakdown of P- Cud Spend for 2004 ( hrangh 2014 By Indn Idi I
L;
District
runs
13reakdortn by Distvia Personae)
t. Biuwnlec
spell
Dislrnrl
2004 Oru
S. Barnes- Sutton
MAN
dot
et
A 4 thou
rH
or,
>
le msnrtfons
Unhrct
w/ Rocogns.?
76
52"
277
38!
37
6% $
75849? 3
70%
25043, b3::"
13%
1/.
Crigley+"`
A. Parker- Dockins
Tnlnla
3W
tlalll
S. Ban
123
acs
Suttipn
988. 96
0%
Travel- Airline
4, 455. 20
6%
Travel- Car"
1, 773. 44
2%0
rnvel-
Arcomodatious/ Howl
fTavel-
Per Diem
ifaVC1-
bt
l3ceilmlemis
frainingamrl Conference Fee- Faumal
6, 361. 58
8%
99.58
OVK
1,( 145. 91
2%
7,658. 76
lu%
Othertvriscellonmus Chtagg
11, 15L60
13%
Supplies
41, 709. 70
55%
Operating
Books
and
Subscriptions
U%
U%
108, 71 9. 78
1%
70. 00
I'
33. 325. 55: ..
nand
Bd
7otnI
Othv, Frofessionol Scrvius

Other Tciceomnmlimt ion Scrviatt-s
285.21!
I/"
x'
2, W;67:
4 330
434- 50
1";,
Tuud
Commissioner Barnes- Sutton' s P- Card activity represented 70% ofthe overall District expenditures while
supplies, travel- retaled, training and conferences, and other miscoliancous charges per the graphical
We observed significant Travel- rchi( ed ptnchases( airfare, hotels and car rentals) included in both the( Aber
Miscellaneous Charges and Operating Supplies accounts totaling approximately $ 3, 021 and $ 24, 580
respectively which significantly understated the amount of dollars spent on travel during the scope period.
rinsed on these observations, approximately half of Commissioner Barnes- Sutton' s purchase card
bansaetious would be related to travel. To gain reasonable assurance for travel related expenses, we
reviewed expenses lot identified conferences attended.
I
i
r/
The primary observation upon review ofComm assigner Barnes- Sutton' s purchase card transactions was the
initial lack of supporting documentation hn the form of requisite transaction logs and receipts. A total of
332 transactions totaling approximately $ 60, SSS did not have receipts. Two hundred eleven ( 211)
lransacl.ions totaling approximately$ 33, 570 were not included on transaction logs.
Upon request, the District sought. out and provided a significant number of receipts. At the time of report
release, additional invoices were being obtained by the District, however the total missing receipts
decreased to 112, totaling approximately$ 12,996. The composition of charges missing receipts included:
office supplies, meals, and to a lesser extent custom awards and shirts for community ovents.
Although all activities appear County related, without accompanying receipts, reasonable nssurancc cannot
be determined for purchases related to meals or office supply purchases.
J. 6ropvfec ..,
Tofal ` -
Other Proresstonal 3urvices
Other Tc1ccommuniwtion Services

print
9'
fagkrviacs
ravel-
Per Dien
Travel- Misceflancons
and
Total.
2%
15. 65
U. o
50. 76
0%
SI5.00
3%
S
.. . .. :::.:. .$:
0%
575. 93
Subscriptions
0%
14. 99
Operaiingsupplica
Books
120. 00
I' miningand Confeeece fare- Paeernnl
of
t4, 173. 50
57%
9, 113. 95
37%
201. 03
1%
t..:' 15;04}. A3:
1. Brownlee' s P- Card activity represented 23% of the overall District expendiuu'es while also accounting
for 38% of die transactions. The concentration of her P- Card expenditures was in support of the office in
Other Miscellaneous Charges and Operating Supplies,
Pa6e_l
Network. Solutions RE _Fwcl....Expense. QocumentPrintout
of
c .. ..._
a
10/ 16/ 2014, 9: 51 AM
wayne @ohpcpa. com < wayne @ohpcpa. com>
RE: Fwd: Expense Document

To Judy T Brownlee< jtbrownlee@dekalbcounlyga.gov> Cupy Sharon BarnesSutton < sbsutton @dekalbcounlyga. gov>
Judy,
Attached is a spreadsheet with expenses which are the missing receipts.
On October 10, 2014 at 3: 22 PM Brownlee. Judy T wrote:

Thanks.
Sent on a Sprint Samsung Galaxy S III
Original message--------
From: wavne(a)ohpcpa. com
Date: 10/ 10/2014 3: 10 PM ( GMT- 05: 00)
To: 'Brownlee, Judy T'

Cc: " Barnes- Sutton, Sharon"
Subject: Re: Fwd: Expense Document
Thanks Judy.
Unfortunately I' m receiving an error message when I attempt to open your document. We can discuss
it further on Monday.
Have an enjoyable weekend.
Wayne
On October 10, 2014 at 1: 55 PM Brownlee, Judy T wrote:
Sent on a Sprint Sainsung Galaxy S III
Missing Receipts.xlsx( 32 KB)
https://
webmail. iietworlcsolutionsemaii. com/ appsuite/ v= 7.
6. 2- 13. 20150414. 050408/ print. ht...
10/ 5/ 2015
Missing Documentation List Sent to Sharon Barnes Sutton and J. Brownlee on October 16, 2014.
Total was included in initial District 4 Report
Sutton- Barnes
Purchase Date
Item GL Combination
Vendor Name
Original Amount
4/ 11/ 2009 OFFICE DEPOT# 2296
00204. 531101. 100. 0000. 0000
112. 04
4/ 12/ 2009 OFFICE DEPOT# 2171
00204. 531101. 100. 0000. 0000
79. 88
00204.531101. 100. 0000. 0000
5134. 32
5/ 7/ 2009 OFFICE DEPOT# 96
00204. 531101. 100. 0000. 0000
43. 95
DEPOT 496
00204. 531101. 100. 0000. 0000
140.46
5/ 7/ 2009 MICHAELS# 2860
00204. 531101. 100. 0000. 0000
95. 13
5/ 10/ 2009 MICHAELS# 2860
00204. 531101. 100. 0000. 0000
70. 95
75. 00
5/ 7/ 2009
TUESDAY MORNING# 0004
5/ 7/ 2009 OFFICE
5/ 19/ 2009 PAYPAL
LEADERSHIPD
00204. 531101. 100. D000. 0000
6/ 15/ 2009 TARGET
00014860
00204. 531101. 100. 0000. 0000
219. 98
9/ 17/ 2009 OFFICE DEPOT# 137
00204.531101. 100. 0000. 0000
154. 56
9/ 28/ 2009 NATHALIE' S KEY WES
00204. 531101. 100. 0000. 0000
34. 46
9/ 29/ 2009 OFFICE DEPOT# 146
00204. 531101. 100. 0000. 0000
84. 57
10/ 3/ 2009 PUBLIX# 494
00204. 531101. 100. 0000. 0000
54. 69
00204. 531101. 100. 0000. 0000
27. 98
10/ 15/ 2009 WIRELESS ETC., INC.
00204. 531101. 100. 0000. 0000
77. 07
00204. 531101. 100. 0000. 0000
10/ 3/ 2009 DD/ BR# 302060
Q35
10/ 15/ 2009 CAFE LILY
2. 10)
00204. 531101. 100. 0000. 0000
72. 17
00204. 531101. 100. 0000. 0000
921. 95
2/ 4/ 2010 NATIONAL ASSC COUNTIES
00204. 531101. 100. 0000. 0000
490.00
2/ 5/ 2010 ACCG
00204. 531101. 100. 0000. 0000
215. 00
2/ 5/ 2010 NATL ASSOC COUNTY INFO OF
00204. 531101. 100. 0000. 0000
75. 00
00204. 531101. 100. 0000. 0000
189 40
2/ 10/ 2010 KANGAROO EXP# 3069
00204. 531101. 100. 0000. 0000
43 4T
00204. 531101. 100. 0000. 0000
2/ 10/ 2010 BENNETT' S CALABASH SEA
00204. 531101. 100. 0000. 0000
12/ 31/ 2009 WOLF CAMERA# 1402
2/ 8/ 2010 DELTA AIR
2/ 10/ 2010 QT 747
0067737236269
07007479
30. 56
00204. 531101. 100. 0000. 0000
00204. 531101. 100. 0000. 0000
P$ 99, 6$;
2/ 10/ 2010 HERTZ RENT- A- CAR
00204. 531101. 100. 0000. 0000
x$ 131 15
0068208419250
00204. 531101. 100. 0000. 0000
0062322056848
00204. 531101. 100. 0000. 0000
3/ 10/ 2010 DELTA AIR
0068208890266
00204. 531101. 100. 0000. 0000
37270'
3/ 11/ 2010 MARRIOTT337WO WARDMAN PK
00204. 531101. 100. 0000. 0000
3/ 10/ 2010 EINSTEIN BAGELS
00204. 531101. 100. 0000. 0000
8. 69
00204. 531101. 100. 0000. 0000
32. 05
00204. 531101. 100. 0000. 0000
59. 97
4/ 2/ 2010 BROOKSTONE
410004356
4/ 8/ 2010 TAQUERIA DEL SOL

0068211130973
00204. 531101. 100. 0000. 0000
23 00!
4/ 13/ 2010 DELTA AIR
0062176652043
00204. 531101. 100. 0000. 0000
791 40EE
4/ 13/ 2010 DELTA AIR
0060761647769
00204. 531101. 100. 0000. 0000
4/ 13/ 2010 DELTA AIR
0068211530418
00204. 531101. 100. 0000. 0000
4/ 13/ 2010 DELTA AIR
7$2100
00204. 531101. 100. 0000. 0000
2. 19
4/ 15/ 2010 MCDONALD' S F32266
00204. 531101. 100. 0000. 0000
4. 35
00204. 531101. 100. 0000. 0000
115A0
4115/ 2010 DELTA AIR
0068211960831
Of
1
Sutton- Barnes
Purchase Date
Item GL Combination
Vendor Name
Original Amount
4/ 15/ 2010 WASH NATL AIRPORT 2002
00204. 531101. 100.0000. 0000
4/ 15/ 2010 AUNTIEANNE' S DC107
00204. 531101. 100.0000. 0000
5. 60
4/ 15/ 2010 TIDEWATER LANDING REAGAN
00204. 531101. 100.0000. 0000
23. 10
4/ 15/ 2010 THE RITZ CARLTON WASHNGTN
00204. 531101. 100.0000. 0000
51814'
00204. 531101. 100. 0000. 0000
465. 00
5/ 7/
20101
DELTA AIR
0062177579798
5/ 7/ 2010 SPRINT STORE H938
5/ 6/ 2010 OFFICE DEPOT# 137
0060761579742
5/ 11/ 2010 DELTA AIR
0062326055410
5/ 27/ 2010 DELTAAIR
0068215081768
00204. 531101. 100.0000. 0000

00204. 53 1101. 100,0000. 0000
29. 99
00204. 531101. 100. 0000. 0000
147. 91
00204. 53 1101. 100.0000, 0000

00204. 531101. 100.0000. 0000
00204. 531101. 100, 0000. 0000
44. 49
00204. 531101. 100.0000. 0000
55. 00'.
00204. 531101. 100.0000. 0000
41. 52
0062178130659
00204.531101. 100.0000. 0000
Q02
00204. 531101. 100. 0000. 0000
97. 19
6/ 2/ 2010 CHART HSE MARINA DEL
00204. 531101. 100, 0000. 0000
28 76!;1
6/ 4/ 2010 CREATIVE CROIS10995850
00204. 531101. 100. 0000. 0000
12. 17
00204. 531101. 100. 0000. 0000
150 OOt
5/ 28/ 2010 DELTA AIR
5/ 28/ 2010 PARADIES ATL
0068216619728
6/ 5/ 2010 MARRIOTT 337T7 MARINA
00204. 531101. 1004000040000
6/ 5/ 2010 MARRIOTT 337T7 MARINA
00204. 531101. 100. 0000. 0000
6/ 6/ 2010 Blue Ribbon Grill
00204. 531101. 100.0000, 0000
6/ 4/ 2010 LA TAXI COOP INC
00204. 531101. 100.0000.0000
6/ 7/ 2010 JASON' S DELI#
056 Q29
6/ 9/ 2010 CONSTANT CONTACT 1

6/ 14/
20101 KROGER#
447
3:`50`:
60407
00204. 531101. 100.0000.0000
526.50
00204. 531101. 100. 0000. 0000
20.00
00204, 531101. 100. 0000. 0000
28. 18
6/ 14/ 2010 DAVIDO' S$ 3. 75 PIZZA SM
00204. 531101. 100.0000. 0000
20.00
6/ 15/ 2010 CHURCH' S CHICKEN STORE
00204, 531101. 100. 0000. 0000
57. 98
6/ 16/ 2010 DAVIDO' S$ 3. 75 PIZZA SM
00204. 531101. 100. 0000.0000
66. 94
6/ 17/ 2010 TICKETPRINTING. COM
00204.531101. 100. 0000.0000
93. 83
6/ 20/ 2010 OFFICE DEPOT# 137
00204. 531101. 100. 0000.0000
48. 20
6/ 21/ 2010 DAVIDO' S$ 3. 75 PIZZA SM
00204. 531101. 100. 0000. 0000
27. 81
6/ 30/ 2010 ORIGINAL PANCAKE H
002044531101. 100.0000.0000
36. 14
00204. 531101. 100. 0000. 0000
66. 94
00204. 531101. 100.0000. 0000
217.46
00204. 531101. 100.0000. 0000
20.00
7/ 8/ 2010 ELDORADO ADVANCE DEPOSITS
00204, 531101. 100.0000. 0000
66; 92:
7/ 9/ 2010 TUESDAY MORNING# 0004
00204. 531101. 100.0000.0000
50. 64
7/ 9/ 2010 CVS PHARMACY 42367 Q03
00204. 531101. 100.0000. 0000
228411
7/ 9/ 2010 UNITED AIR 0167849706815
00204. 531101. 100. 0000. 0000
822: 50'
7/ 9/ 2010 CTX AP270301T1JX56GY
00204. 531101. 100.0000. 0000
7/ 6/ 2010 SPRINT STORE# 938

7/ 9/ 2010 STAPLES
7/ 1412010 DELTA AIR
00105577
0068219575748
7/ 16/ 2010 TOUCAN CHARLIES BUFFET
6. 99
00204. 531101. 100.0000. 0000

00204. 531101. 100.0000. 0000
30. 15
7/ 15/ 2010 GLOBAL NEWS E910206274
00204. 531101. 100.0000. 0000
9. 66
0068220068195
00204. 531101. 100.0000. 0000
55: 00':
00204. 531101. 100.0000. 0000
1,031: 18--
7/ 19/ 2010 DELTA AIR
7/ 19/ 2010 GRAND SIERRA RESORT AND C
Sutton- Barnes
Purchase Date
Vendor Name
Original Amount
7/ 19/ 2010 ELDORADO FRONT DESK
00204.531101. 100. 0000. 0000
305. 34r
7/ 25/ 2010 RUBY TUESDAY# 4696
00204. 531101. 100. 0000. 0000
25. 25
00204. 53 1101. 100-0000- 0000
20. 00
00204. 531101. 100. 0000. 0000
204. 40;:

0062334119218
00204. 5 3110 1. 100. 0 000.0000
20. 00
9/ 8/ 2010 THE BREAKERS DEPOSITS
00204. 531101. 100.0000. 0000
350.00
00204. 531101. 100.0000. 0000
52.45
9/ 16/ 2010 CAUSEKEEPERS, INC.
00204. 531101. 100.0000.0000
258. 85
2. 99)
9/ 16/ 2010 CAUSEKEEPERS, INC.
00204. 531101. 100.0000. 0000
9/ 15/ 2010 CPC CAFEPRESS. COM
00204. 531101. 100.0000. 0000
587. 10
00204. 531101. 100. 0000. 0000
249. 40.
9/ 18/ 2010 STARBUCKS A AT10201531
00204. 531101. 100.0000. 0000
15. 07
00204. 531101. 100.0000. 0000
10. 77
0062334322552
9/ 16/ 2010 DELTA AIR
9/ 19/ 2010 ADDIS SEDAN & LIMOSINE SE

0062334640808
9/ 19/ 2010 DELTA AIR
00204. 531101. 100. 0000. 0000
35 00;
00204. 531101. 100. 0000. 0000
149 70.
9/ 19/ 2010 STARBUCKS TICK10572212
00204. 531101. 100. 0000. 0000
9/ 19/ 2010 HENLEY PARK HOTEL
00204. 531101. 100. 0000. 0000
3. 98
9/ 19/ 2010 MINUTE TAXI CAB 00 OF DO
00204. 531101. 100. 0000. 0000
9/ 19/ 2010 HENLEY PARK HOTEL
00204. 531101. 100. 0000. 0000
13.75.1
9/ 24/ 2010 SUBURBAN CUSTOM AWAR
00204. 531101. 100.0000.0000
75. 80
00204. 531101. 100. 0000. 0000
50.30
00204. 531101. 100. 0000.0000
9. 53
00204. 531101. 100.0000. 0000
20. 00
00204. 531101. 100.0000.0000
2300.'

10/ 11/ 20100ELTAAIR
0068227270203
10/ 12/ 2010 DELTA AIR
0068227283162
00204. 531101. 100,0000.0000
10/ 16/ 2010 DELTA AIR
0068227346887
00204. 531101. 100.0000. 0000
55, 00
10/ 15/ 2010 KLASS TRANSPORTATION
00204. 531101. 100.0000. 0000
10/ 16/ 2010 IL BELLAGIO
00204. 531101. 100.0000. 0000
68. 70
10/ 16/ 2010 CABANA WEST PALM
00204. 53 1101. 100.0000. 0000
48 85 .
10/ 17/ 2010 KLASS TRANSPORTATION
00204. 531101. 100.0000. 0000
560.00::.
10/ 16/ 2010 HOPE TAXI AND LIMO INC
00204. 531101. 100.0000. 0000
10/ 17/ 2010 THE BREAKERS HOTEL
00204. 531101. 100. 0000. 0000
1, 92696;;
7767731NT
10/ 18/ 2010 IMPERIAL TRANSPORTATION
00204. 531101. 100. 0000. 0000
10/ 22/ 2010 THE FLYING BISCUIT CAFE
00204. 531101. 100.0000. 0000
44. 77
10/ 23/ 2010 T.J. APPLEBEES# 5
00204. 531101. 100. 0000. 0000
58. 31
00204. 531101. 100. 0000. 0000
53. 48
11/ 8/ 2010 LOS BRAVOS MEX RESTR# 5
00204. 531101. 100. 0000. 0000
36. 84
00204. 531101. 100. 0000. 0000
20.00
12/ 2/ 2010 WATERSHED RESTAURANT
00204. 531101. 100. 0000.0000
55. 15
1/ 26/ 2011 PASTRIES A GO GO
00204. 531101. 100.0000.0000
24. 18
1/ 26/ 2011 PROVINOS# 10
00204. 531101. 100.0000.00OD
69. 17
00204. 531101. 100.0000.0000
249A01
00204. 531101. 100.0000.0000
490. 00
217 001
55. 001
0062343663853

I
Item GL Combination
0062186330853
00204. 531101. 100.0000. 0000
0068237028122
00204. 531101. 100.0000. 0000
Sutton- Barnes
Purchase Date
Item GL Combination
Vendor Name
3/ 5/ 2011 ALEXANDRIA UNION 803
0068237896650
3/ 9/ 2011 MARRIOTT 337WO WARDMAN PK
00204. 531101. 100-0000-0000
00204. 531101. 100.0000-0000
00204. 531101, 100. 0000- 0000
3/ 9/ 2011 MARRIOTT 337WO WARDMAN PK
00204. 531101. 100.0000. 0000
20111STAPLS7072369072000001
3/ 31/ 2011 ACCG
i7,.4-5
00204. 531101. 100. 0000-0000
3/ 9/ 2011 MEKONNEN DESTA TAX[ SERV
3/ 31/
Original Amount
19.25
121.30
00204. 531101. 100-0000- 0000

00204. 531101. 100-0000- 0000
400.00
0062347179168
00204. 531101. 100.0000-0000
WsAv
4/ 11/ 2011 DELTA AIR
0062347057809
00204. 523502. 100.0000. 0000
229. 40
4/ 11/ 2011 DELTA AIR
0062347225821
00204, 531101. 100.0000- 0000
4/ 11/ 2011 DELTA AIR
0062347879405
00204. 531101. 100.0000- 0000
4/ 14/ 2011 INTERNATIONAL SCHOOL FOUN
00204. 523909. 100.0000- 0000
4/ 21/ 2011 DELTA AIR
0062187394859
00204. 531101. 100. 0000. 0000
4/ 21/ 2011 DELTA AIR . 0062347879405
00204. 531101. 100. 0000-0000
4/ 28/ 2011 DELTA AIR
0068241306208
5/ 1/ 2011 CRACKER BARREL 446 MACON/

0068241964259
5/ 2/ 2011 HYATT HOTELS SAVANNAH
5185, 00
1.
W9-40)
00204. 531101. 100.0000, 0000
00204. 531101. 100.0000. 0000
4/ 30/ 2011 HOTELS. COM US
150. 00
0068242202294
00204. 531101. 100. 0000. 0000
34. 60
00204. 531101. 100.0000. 0000
00204. 531101. 100.0000. 0000

00204. 523502. 100. 0000. 0000
5/ 4/ 2011 RA @ LONGWORTH11187317
00204. 523506. 100. 0000. 0000
5/ 7/ 2011 YELLOW CAB CO. OF DC
00204. 531101. 100. 0000. 0000 - q1
5/ 6/ 2011 THE LIAISON CAPITOL HILL
00204. 531101. 100.0000.0000
5/ 6/ 2011 THE LIAISON CAPITOL HILL
00204. 531101. 100,0000-0000
5/ 9/ 2011 ARLINGTON YELLOW CAB
00204. 531101. 100.0000.0000
5/ 11/ 2011 DELTA AIR
0062349642562
00204. 531101. 100.0000.0000
5/ 11/ 2011 DELTA AIR
0062188895952
00204. 531101. 100.0000.0000
5/ 11/ 2011 DELTA AIR
0062188895951
00204. 523502. 100. 0000.0000
5/ 11/ 2011 DELTA AIR
0060763893268
00204. 531101. 100.0000.0000
5/ 12/ 2011 DELTA AIR
0068242708423
00204. 531101. 100.0000.0000
5/ 11/ 2011 DELTA AIR
0060763893267
00204. 531101. 100.0000.0000
5/ 12/ 2011 DELTA AIR
0068242516300
00204. 531101. 100. 0000.0000
5/ 14/ 2011 DELTA AIR
0068242341376
00204. 531101. 100. 0000-0000
23. 00
9. 50
S15: 50.
15&,
531. 40
3. 00",
B-P0
5/ 14/ 2011 YELLOW CAB
00204. 531101. 100.0000. 0000
5/ 12/ 2011 OMNI HOTEL FT WORTH
00204. 523504. 100.0000. 0000
217. 35
00204. 523504. 100.0000, 0000
217. 35
5/ 14/ 2011 DELTA AIR
0068242942224
00204. 531101. 100.0000. 0000
00204. 523504. 100. 0000. 0000
296. 97
00204. 523504. 100. 0000. 0000
217. 35
6/ 2/ 2011 PAYPAL NATIONALORG
00204. 523701. 100.0000. 0000
250. D0
00204. 523701. 100.0000. 0000
490.001
6/ 23/ 2011 FEAST RESTAURANT
00204. 523909. 100.0000, 0000
150.00
100204. 523701. 100.0000. 0000
490.00
7/ 13/ 2011 DECATUR
IFERENCE
00204. 523909. 100.0000. 0000
147.06
7/ 14/ 2011 DELTA AIR
68826
00204. 523502. 100.0000. 0000
35. 00
Sutton- Barnes
Purchase Date
Item GL Combination
Vendor Name
Original Amount
00204. 523502. 100. 0000.0000
23.00
7/ 15/ 2011 RESIDENCE INNS NO HARBOUR
00204. 523701. 100. 0000.0000
127. 13)
00204. 523701. 100.0000.0000
127. 13
7/ 18/ 2011 DELTA AIR
00204. 523502. 100.0000. 0000
55. 00
7/ 19/ 2011 HILTON HOTELS
00204. 523701. 100.0000. 0000
936. 27
00204. 523701. 100.0000. 0000
381. 39
0068247556389
7/ 14/ 2011 DELTA AIR
0068248045244
00204. 523909. 100.0000. 0000
25. 44
00204. 523701. 100. 0000. 0000
40. 20
00204. 523701. 100. 0000. 0000
10. 50
00204. 523701. 100. 0000. 0000
206.40
9/ 10/ 2011 WALDORF ASTORIA BOCA R
00204. 523701. 100. 0000. 0000
179. 00
9/ 15/ 2011 ACCG
00204. 523701. 100. 0000. 0000
175. 00
9/ 23/ 2011 KIN ATLBUSINESSLG
00204. 523701. 100. 0000. 0000
125.00
10/ 4/ 2011 KIN ATLBUSINESSLG
00204. 523701. 100. 0000. 0000
150.00

7/ 15/ 2011 BROADWAY
CAB
7/ 16/ 2011 RADIO CAB CO

0062358487371
10/ 25/ 2011 SQ DONALD EGBULONU

10/ 25/ 2011 DELTA AIR
0068255339833
00204. 531101. 100.0000. 0000
9000;a
00204. 531101. 100.0000. 0000
25, 00
10/ 26/ 2011 PALM BEACH TRANSPORTATION
00204. 531101. 100.0000.0000
10/ 26/ 2011 PALM BEACH TRANSPORTATION
00204. 531101. 100.0000.0000
10/ 27/ 2011 DELTA AIR
002o4. 53 1101. 100.0000.0000
0068255371482
10/ 29/ 2011 WALDORF ASTORIA BOCA R
00204. 531101. 100.0000. 0000
10/ 28/ 2011 SO DONALD EGBULONU
00204. 531101. 100.0000. 0000
10/ 28/ 2011 ATL AIRPORT N PLZ CASHIER
00204. 531101. 100.0000. 0000
00204. 531101. 100. 0000. 0000
11/ 1/ 2011 SPRINT STORE# 938

Total Items
200
566: 45'
52. 15.
33, 158. 67
Ig
I
Network Solutions Re
Page 1 of 1
Audit for District 4 Printout
10/ 27/2014, 8: 04 AM
wayne @ohpcpa. com <wayne @ohpcpa. com>
Re: Audit for District 4

I
Judy T Brownlee< jtbrownlee@dekalbcountyga. gov>
Per your request.
On October 23, 2014 at 8: 48 PM Brownlee, Judy T wrote:

Wayne,
Commissioner Sutton would like to discuss the report submitted for District 4. There are discrepancies
as it relates to the travel receipts.
Sent on a Sprint Samsung Galaxy S III
Sutton Receipts.xlsx( 18 KB)
Ny[{
fr
n
https://
webmail.networksoludonseniail. com/ appsuite/ v=
7. 6. 2- 13. 20150414. 050408/ print. lit...
If
10/ 5/ 201 S
Composition of Barnes- Sutton Missing Receipts

Included in District 4 Addendum
Item Total
Purchase Date Vendor Name

4/ 1212009 OFFICE DEPOT# 2171

5/ 7/ 2009 TUESDAY MORNING# 0004
5/ 7/ 2009 MICHAELS# 2860
5/ 10/ 2009 MICHAELS# 2860
Item GL Combination
Original Amount
79. 88
79. 88
00204. 531101. 100. 0000. 0000
43. 95
00204. 531101. 100. 0000. 0000
43. 95
134. 32 00204. 531101. 100. 0000. 0000
134. 32
95. 13 00204. 531101. 100. 0000. 0000
95. 13
70. 95
00204. 531101. 100. 0000. 0000
70. 95
219. 98
219. 98
00204. 531101. 100. 0000. 0000
9/ 28/ 2009 NATHALIE' S KEY WES
34.46
00204. 531101. 100. 0000. 0000
34.46
9/ 29/ 2009 OFFICE DEPOT# 146
84.57
00204. 531101. 100. 0000. 0000
84.57
10/ 3/ 2009 PUBLIX# 494
54. 69
00204. 531101. 100. 0000. 0000
54.69
27. 98
00204. 531101. 100. 0000. 0000
27. 98
77. 07
00204. 531101. 100. 0000. 0000
77. 07
00014860
6/ 15/ 2009 TARGET
10/ 3/ 2009 DD/ BR 4302060
Q35

10115/2009 WIRELESS ETC., INC.
2. 10
2. 10) 00204. 531101. 100. 0000. 0000

72. 17
00204. 531101. 100. 0000. 0000
72. 17
43. 47
00204. 531101. 100. 0000. 0000
43. 47
32. 05
00204. 531101. 100. 0000. 0000
32. 05
59. 97
00204. 531101. 100.0000. 0000
59. 97
5/ 7/ 2010 SPRINT STORE# 938
29. 99
00204. 531101. 100. 0000. 0000
29. 99
44. 49
00204.531101. 100. 0000.0000
44. 49
10/ 15/ 2009 CAFE LILY
2/ 10/ 2010 KANGAROO EXP# 3069

4/ 2/ 2010 BROOKSTONE
410004356
511312010 TAQUERIA DEL SOL
97. 19
00204. 531101. 100. 0000. 0000
97. 19
6/ 14/ 2010 DAVIDO' S$ 3. 75 PIZZA SM
20. 00
00204. 531101. 100. 0000.0000
20. 00
6/ 15/ 2010 CHURCH' S CHICKEN STORE

6/ 16/ 2010 DAVIDO' S$ 3. 75 PIZZA SM
57. 98
00204. 531101. 100. 0000. 0000
57. 98
66. 94
00204. 531101. 100. 0000. 0000
66. 94
93. 83
5/ 28/ 2010 PARADIES ATL
Q02

6/ 2012010 OFFICE DEPOT# 137
6/ 21/ 2010 DAVIDO' S$ 3. 75 PIZZA SM
00204. 531101. 100. 0000. 0000
93. 83
48. 20 00204. 531101. 100. 0000. 0000
48.20
00204. 531101. 100. 0000. 0000
27. 81
6/ 30/ 2010 ORIGINAL PANCAKE H
36. 14 00204. 531101. 100. 0000. 0000
36. 14
27. 81
7/ 6/ 2010 SPRINT STORE# 938
66.94
00204. 531101. 100. 0000. 0000
66.94
719/ 2010 TUESDAY MORNING# 0004
50.64
00204. 531101. 100. 0000. 0000
50.64
6. 99
00204. 531101. 100. 0000. 0000
6.99
217.46
00204. 531101. 100. 0000. 0000
217. 46
7/ 9/ 2010 CTX AP270301T1JX56GY

7/ 9/ 2010 STAPLES
00105577
228. 11
00204. 631 101A00. 0000 0000
22811
7/ 25/ 2010 RUBY TUESDAY# 4696
25. 25
00204. 531101. 100. 0000. 0000
25. 25
9110/ 2010 TICKETPRINTING. COM
52. 45
00204. 531101. 100. 0000. 0000
52. 45
75. 80
00204. 531101. 100. 0000. 0000
75. 80
101412010 Blue Ribbon Grill
50. 30
00204. 531101. 100. 0000. 0000
50. 30
9. 53
00204. 531101. 100. 0000. 0000
9. 53
58. 31
00204. 531101. 100.0000. 0000
58. 31
11/ 812010 LOS BRAVOS MEX RESTR# 5
36. 84
00204. 531101. 100.0000. 0000
36. 84
12/ 212010 WATERSHED RESTAURANT
55. 15
00204.531101. 100. 0000. 0000
55. 15
1/ 26/2011 PASTRIES A GO GO
24. 18
00204. 531101. 100. 0000.0000
24. 18
1/ 26/ 2011 PROVINOS# 10
69. 17
00204. 531101. 100. 0000. 0000
69. 17
121. 30
00204. 531101. 100. 0000. 0000
121. 30
7/ 15/ 2011 BROADWAY CAB
40. 20
00204. 523701. 100. 0000. 0000
40. 20
7/ 16/ 2011 RADIO CAB CO
10. 50 00204. 523701. 100. 0000. 0000
10. 50
25.44
00204. 523909. 100. 0000. 0000
25.44
90. 00
00204. 531101, 1 00. 0000. 0000
90. 00
52. 15
00204. 531101. 100. 0000. 0000
52. 15
314. 67 00204. 531101. 100. 0000. 0000
314. 67
7/ 9/ 2010 CVS PHARMACY# 2367 Q03
10/ 23/2010 T.J. APPLESEES# 5
3/ 31/ 2011 STAPLS7072369072000001
10/ 2512011 SO DONALD EGBULONU
11/ 1/ 2011 SPRINT STORE# 938

1/ 14/ 2012 OFFICE DEPOT# 434
1/ 1612012 OFFICE DEPOT# 137
72.93
00204. 523909. 100. 0000. 0000
72. 93
9/ 2212012 OFFICE DEPOT# 464
2, 371. 16
00204. 523909. 100. 0000. 0000
2, 371. 16
81. 28
00204. 523909. 100. 0000. 0000
81. 28
44. 42
00204. 531101. 100. 0000. 0000
44.42
361. 39
00204. 523909. 100. 0000. 0000
361. 39
11/ 1/ 2012 EVERYBODYS RESTAURANT

1/ 21/ 2013 EXXONMOBIL 42199299
2/ 8/ 20131 BARNES&
NOBLE# 2204
3i
s3
Composition of Barnes- Sutton Missing Receipts

Included In Dlstrlct 4 Addendum
Item Total
Purchase Date Vendor Name
2/ 9/ 2013 BARNES& NOBLE# 2204

2/ 11/ 2013 CRATE& BARREL# 851
2/ 1712013 OFFICE DEPOT# 434
4/ 17/ 2013 PICCADILLY
6/ 6/ 2013 BONEFISH 7107
6/ 7/ 2013 BOJANGLES 799 01007996
Item GL Combination
9/ 2/ 2013 BED BATH & BEYOND# 57
913/ 2013 OFFICE DEPOT# 137
160.77
00204. 531101. 100. 0000. 0000
43. 09
00204. 531101. 100. 0000. 0000
43.09
603. 95
00204. 523909. 100. 0000. 0000
603. 95
27. 24
00204. 531101. 100. 0000. 0000
27.24
19. 66
00204. 523909. 100. 0000. 0000
19. 66
33. 15
00204. 531101. 100. 0000. 0000
33. 15
8. 00
00204. 531101. 100. 0000.0000
41. 07 00204. 531101. 100. 0000. 0000
6/ 18/ 2013 TMG054 ATLANTA, GA
Original Amount
160. 77
8. 00.
41. 07
239. 97
00204. 531101. 100. 0000. 0000
239. 97
1, 463. 70
00204. 531101. 100. 0000. 0000
1, 46170
89. 94
00204. 523909. 100. 0000. 0000
89. 94
1, 100. 00
00204. 523909. 100. 0000. 0000
1, 100. 00
63. 00
00204. 53110 1. 100. 0000. 0000
63. 00
71. 00
00204. 531101. 100. 0000. 0000
71. 00
124. 49
00204.531101. 100. 0000. 0000
124. 49
11/ 20/ 2013 RUBY TUESDAY# 4548
4.1. 27 00204. 531101. 100. 0000. 0000
11/ 24/ 2013 ORIGINAL PANCAKE HOUSE
28. 34 00204. 531101. 100. 0000. 0000
41. 27
28. 34
10/ 16/ 2013 OFFICE DEPOT# 137
10/ 20/ 2013 SO AFRICA' S CHILDREN' S F

11/ 712013 FLN RH EXECUTIVE TRANSPO
11/ 14/ 2013 WAHOO GRILL

11/ 17/ 2013 OFFICE DEPOT# 591
34. 42
00204. 531101. 100. 0000. 0000
34.42
133. 65
00204. 531101. 100. 0000. 0000
133.65
23. 38
00204, 523909. 100. 0000. 0000
23.38
1/ 2312014 FRONT PAGE NEWS- MORELAN
64. 57
00204. 531101. 100. 0000. 0000
64.57
1/ 24/ 2014 J ALEXANDERS 02000297
31. 00
00204. 523909. 100. 0000. 0000
31. 00
6. 00
00204. 523909. 100. 0000. 0000
6. 00
19. 99
00204. 523909. 100. 0000. 0000
19. 99
31. 45
00204. 523909. 100. 0000. 0000
31. 45
2/ 19/2014 BIG TEX CANTINA
74. 49
00204. 523909. 100. 0000. 0000
74.49
2/ 21/ 2014J ALEXANDERS 02000248
52.64
00204. 523909. 100. 0000. 0000
52. 64
3/ 12/ 2014 RUBY TUESDAY# 4548
32. 29
00204. 523909. 100. 0000. 0000
32. 29
3/ 2012014 ARIZONA' S- STONECREST
79.98
00204. 523909. 100. 0000. 0000
79. 98
213. 26
00204. 523909. 100. 0000.0000
213.26
26. 95
00204. 523909. 100.0000. 0000
26. 95
119. 26
00204. 523909. 100. 0000.0000
119. 26
11/ 25/ 2013 JIM N NICKS CONYERS

12/ 1/ 2013 APPLE STORE # R184
1/ 10/ 2014 J ALEXANDERS 02000297
1/ 27/ 2014 CITY OF ATLANTA UNDERGROU
1/ 31/ 2014 NEXT STAR
COMMUNICATIONS
2/ 3/ 2014 SO LE PETIT MARCHE
312712014 TUESDAY MORNING#
0909
3/ 28/ 2014 SO LE PETIT MARCHE
3/ 28/2014 TUESDAY MORNING# 0653

3/ 29/2014 RHODES BAKERY
3/ 29/2014 TUESDAY MORNING# 0909
87. 36
00204. 523909. 100. 0000.0000
87. 36
274. 88
00204. 523909. 100. 0000. 0000
274. 88
42. 48
00204. 523909. 100. 0000. 0000
42. 48
134. 93
00204. 531101. 100. 0000.0000-
134. 93
4/ 1/ 2014 BARNES& NOBLE# 2204
159. 03
00204. 531101. 100. 0000.0000
159. 03
344. 56
00204. 523909. 100. 0000. 0000
344. 56
4/ 6/ 2014 OFFICE MAX
3/ 31/ 2014 STAPLES
00119107
127. 44
00204. 523909. 100. 0000. 0000
127. 44
4/ 12/ 2014 WHOLEFDS SAV# 10489
129. 67
00204.523909. 100.0000.0000
129. 67
4/ 14/ 2014 WHOLEFDS SAV# 10489
51. 64
00204.523909. 100. 0000. 0000
51. 64
4/ 14/ 2014 PUBLIX 4521
69. 02
00204. 523909. 100. 0000. 0000
69. 02.
4/ 18/ 2014 SHELL OIL 57529455800
20. 32
00204. 531101. 100. 0000.0000
20. 32
4/ 18/ 2014 AT&T SPRING MOBILE 814
32. 09
00204. 523909. 100. 0000.0000
32. 09
511812014 SO LE PETIT MARCHE
27. 32
00204. 523909. 100. 0000.0000
27. 32
5/ 19/ 2014 WAHOO GRILL
46. 00
00204.531101. 100. 0000. 0000
46. 00
28. 81
00204.531101. 100. 0000. 0000
28. 81
5/ 29/ 2014 PASTRIES AGO GO
14. 75
00204. 523909100. 0000. 0000
Totals
112 Transactions
14. 75
12,955. 94
G>
Page 1 of 1 1
Network Solutions Sutton Receipts Printout
Judy T
11/ 6/ 2014, 10: 53 AM
Brownlee< jfbrownlee@dekalbcountyga. gov>
Sutton Receipts
10 wayne @ohpcpa.com <wayne @ohpcpa. com>
Judy T. Brownlee
Chief of Staff
Commissioner Sharon Barncs Sutton
District 4
Phone: 404- 371
204
Cell: 678- 592- 7648
Pax: 404- 687-2412

jtbrownlee(&dekalbcountyaga. gov
NACIO Bomd Menrber-At Large
2014 NACIO Aivards ofExcellence Chair

www,sh a ron baruessutton. com
Working with YOUfm a Better DeKalb"
Believing,for Great Things in 2014"
Find us on
j lliutnr I i
1tl
Facebook
1mage001. png ( 17 KB)

image002.png ( 16 KB)
SBS Receipts 3. pdf( 4 MB) \
SBS Receiptsl. pdf( 7 MB)
SBS. pdf( 2 MB)
iNf
M/ 35rnf
AJCAUp(
E
0)
https://
webmail. networksolutionsemail. com/ appsuite/ v= 7.
6. 2- 13. 20150414. 050408/ print. ht...
10/ 5/ 2015
Network Solutions Updated Gift Cards Printout
Page 1 of 1
l
Judy
T Brownlee< jtbrownlee @dekalbcountyga. gov>
10121/ 2014, 11: 32 AM
Updated Gift Cards

To wayne @ohpcpa.com < wayne @ohpcpa. coin>
See attached updated copy.
Judy T. Brownlee
Chief of Staff
Commissioner Sharou Barnes Sutton
District 4
Phone: 404- 371- 2204.

Cell: 678- 592- 7648
Fax: 404- 687- 2412

jtbrownlee Ca dekalbeountyga. gov
NACIO Board 1Vleinher At Large
2014 NACIO Awards of E.veellence Choi],

www.sliai,onl) ariiesstitttiii.com
i4'oiking ivith YOG;for a Better DeKalb"

Believingf0l Great Things in 2014"
1
Fkeboclk
image001. png( 17 KB)

image002-png ( 16 KB)
Copy of Copy of Brownlee Transactions. xlsx( 20 KB)
s1 , 1
https://
webmail. networksolutionsemai1. com/ appsuite/ v= 7. 6. 2-
I120150414. 050408/ pritit. ht...
10/ 2/ 20I5
g
1
Purchase Date
Post Date
Vendor Name
Item GL Combination
Original Amount
6/ 7/ 2012
6/ 11/ 2012 OFFICE DEPOT# 591
00204. 531101. 100A000. 0000
93. 68
9/ 5/ 2012
00204. 523909. 100. 0000. 0000
69. 40
12/ 10/ 2012 WAL- MART# 2584
00204. 523909. 100. 0000. 0000
100. 00
12/ 24/ 2012 WM SUPERCENTER# 1184
Notes
1$
50. 00
$
mileage/ gas
25. 00 Ovarian Cancer Walk

Hope for the Holidays x2
12/ 8/ 2012
12/ 22/ 2012
$ 100. 00
at$50. 00 each
00204. 523909. 100. 0000. 0000
130. 62
50. 00 Tree of Love x 1 at$ 50
1/ 21/ 2013
1/ 23/ 2013 OFFICE DEPOT# 96
00204. 531101, 100. 0000. 0000
86. 25
3/ 27/ 2013
3/ 29/ 2013 OFFICE DEPOT# 96
30. 00 YEB Planning Meeting
00204. 531101. 100. 0000. 0000
52. 46
25. 00 Office Volunteer
5/ 3/ 2013 OFFICE DEPOT# 2226
00204. 531101. 100. 0000. 0000
152. 67
5/ 10/ 2013
5/ 13/ 2013 OFFICE DEPOT# 2244
00204. 523909. 100. 0000. 0000
176. 64
5/ 27/ 2013
5/ 28/ 2013 TARGET
00204. 521209. 100. 0000.0000
120. 00
$ 120. 00
5/ 112013
1$
25. 00
mileage/ gas
150. 00
at$ 25 each
Empowerment Breakfast x 6
Youth Commissioners x 4
00019646
at$ 40each
Youth Empowerment
10/ 27/ 2013
10/ 29/ 2013 OFFICE DEPOT# 2296
00204.523909. 100. 0000,0000
149. 92
11/ 26/ 2013
11/ 29/ 2013 OFFICE DEPOT# 96
100. 00 Breakfast Wrap-up$ 100
00204. 523909. 100. 0000.0000
187. 73
150. 00 Toys for Tots x3 at$ 50 each
12/ 11/ 2013
12/ 13/ 2013 OFFICE DEPOT# 96
00204. 531101. 100. 0000.0000
94. 60
25. 00 mileage/ gas
1/ 17/ 2014
1/ 20/ 2014 OFFICE DEPOT# 96
00204. 523909. 100. 0000. 0000
127. 55
50. 00
2/ 5/ 2014
00204. 523909. 100. 0000. 0000
150. 52
25. 00 Go Red for Women
3/ 2/ 2014
3/ 4/ 2014 STAPLES
00204. 523909. 100.0000.0000
82. 68
50. 00
event
5/ 7/ 2014
00204. 531101. 100.0000.0000
134. 73
50. 00
mileage/ gas
Office Volunteer
Conversations& Coffee
00119107
1, 909. 45 $ 1, 025. 00
00,UA
ir1
iA)
oca(
I(4jW
Del( atb County Board
of
District 4
86 transactions totaling approximately $ 5, 399 did not have receipts. Approximately 55 transactions
totaling $ 5, 720, in total were observed as not included on u transaction log. The composition of the
charges were primarily office supplies and business meads for community events and planning meetings.
Although all activities appear County related, without accompanying receipts, reasonable assurance
cannot be determine(l for these transactions beyond the frequency from which they occur and the
descriptions provided
Gift Curds
The P- Card policy neither discusses the restriction nor acceptable use of cash/ gift cards. Specifically of
note within the cardholder' s transactions is the number of purchased cash/ gift cards. During the period
Juno 2012 through May 2014, 20 transactions were observed to purchase approximately 35 gift cards
totaling $ 1, 650 bused on receipts provided. Of ate 20 transactions, 3 totaling $ 500 were specifically
identified as a gift card purchases within the monthly transaction log.
The purchase of the remaining 32 gill cards totaling $ 1, 150 were not specifically detailed within a
transaction log. In these instances, the total Purchase amount was shown on the transaction log without
notification that a gill card was included. We observed no notation or subsequent documentation
regnrding the beneficiaries of these cards, as was the case with the 3 supported. All of the gift cards were
purchased from either Office Depot, Wal- Mart, or Staplos, Por J. Brownlee, these gill cards were
purchased for volunteers contributing their time at community events including the Ovarian Cancer Wall(,
Youth Rutpowerment Breakfast, Go Red for Woman, and Youth Commissioners autongst,others.
Four ( 4) of the 32 cash cards not specifically detailed within the monthly transaction logs and totaling
150 were purchased in liou of employee mileage/gas reimbursement Reimbursement of similar
employee expenses incurred while performing County business is nonually submitted through the Oracle
113xpense
system.
In the future,
all such
reimbursement
should
be
received
through the established
County( t/
Y
procedures.
oftaas
5:$
urloy
Otmr Precessional SCrvices
lanai
.$
play,
2, 710. 67
100%
General Obsonvtious
Formor employee S. Burley' s P- Card activity represented 3% of the overall District expenditures while
also accounting for 3% of the transactions. We were informed that no supporting ( locuntentation was
attempted to contact S. Burley. At the time of the report, no contact was made.
A card holder from September2007 through December 2008, we received no transaction support in the
foray of transaction logs or receipts for S. Burley' s purchases. The composition of the charges included
primarily office supplies, menls and to a lesser extent custom awards and shirts for community events.
The primary vendors observed were Office f) epot, and Suburban Custom Awards. Although all
15
Page
District 4 Record
of
Transaction Logs Received
and
Signed
These documents were provided electronically by District 4 upon the first review request
JLog Date Signed
Log Date Signed
Log Date ISigned
12-Jan Signed
13-Jan Signed
12- Feb Signed
13- Feb Signed .
I 14-Jan no
14- Feb Signed
13- Mar Signed
14- Mar Signed
12- Apr Signed
13- Apr Signed
14-Apr Signed
12- May Signed
13- May Signed
14- May Signed
12- Jun Signed
13-Jun Signed
14-Jun Signed
12-Jul Signed
13-Jul Signed
12- Mar Signed
12- Aug Signed
13- Aug Signed
12- Sep Signed
12- Oct Signed
II
12- Nov Signed
12- Dec Signed
13- Sep Signed

13- Oct Signed
13- Nov Signed
13- Dec Signed
Notes
For years 2010- 2011, no transaction logs were observed as were very few physical receipts.
1 Systematic receipts printed from the Works system was provided as transaction support for the
overwhelming majority of Items.
Receipts Observed for period leading up to October 2013
June 2013 had very few physical vendor receipts.
2013 had a mix of physical and system generated receipts with no apparent large
July through
Or
2 gap in receipts provided.

In October 2013 specifically, there were 2 large purchases of Office Supplies from Office Depot and
Bed, Bath and Beyond that were supported by system receipts solely and not phyical receipts.
rf
I-
K---
E_.F..._ G
Food Other
Food
Other
Phone
Judy Brownlee P- Card Expenditures
1
2
Q64
6/ 1/ 11 JASON' S DELI # 056
OC
55. 48
OC
138. 04
OC
170. 00
OC
106. 99
55. 48
5/ 31/ 11
6/ 1/ 11
6/ 11/ 11
6/ 13/ 11 HEYS USA
6/ 13/ 11
6/ 15/ 11
6/ 14/ 11
6/ 15/ 11 NEXT STAR
Bi
6/ 25/ 11
6/ 27/ 11
7/ 8/ 11
10
Bi
7/ 15/ 11
7/ 18/ 11 CSI CRESTLINE CO INC
Bi
7/ 28/ 11
48. 55
Bi
7/ 28/ 11
OC
12
38. 41
8/ 1/ 11
OC
13
14
Bi
8/ 4/ 11
8/ 10/ 11
8/ 11/ 11 FEDEX OFFICE# 1563
OC
15
8/ 10/ 11
8/ 11/ 11 JASON' S DELI # 056 Q64
OC
16
$$
30
Bi
8/ 10/ 11
OC
17
8/ 25/ 11 DMI
175. 54
8/ 24/ 11
OC
18
19
8/ 23/
20
Bi
8/ 26/ 11
CUSTOM AWAR
8/ 29/ 11 SUBURBAN
21
9/ 9/ 11
22
9/ 12/ 11
Bi
9/ 13/ 11
9/ 14/ 11 JASON' S DELI # 056 Q64
OC
23
$$
9/ 28/ 11
OC
24
9/ 29/ 11
OC
25
26
10/ 20/ 11
27
10/ 31/ 11
28
11/ 10/ 11
AWAR
11/ 14/ 11 SUBURBAN CUSTOM
29
Bi
11/ 14/ 11
11/ 15/ 11 GODADDY. COM
30
11/ 14/ 11
11
BROOKSTONE
010000149
TICKETPRINTINGCOM
DELL BUS ONLINE

MAUD BAKER FLORIST
FLORIST
10/ 24/ 11 FTD MAUD BAKER
52. 98
52
COMMUNICATIONS
OC
96
$$
196. 60
OC
OC
07
00
OC
OC
7O70. 99
85. 95
219. 72
OC $
OC
70. 99
31
90.004
7
4.
74. 54
4. 00
96. 05
165. 00
OC
80. 57
OC
31. 00
OC
23. 24
OL_ $
111. 77
tabbfW
K
W

11/ 16/ 11
Bi
31
Food Other
Food
11/ 18/ 11 OFFICE DEPOT# 1165
OC
61. 62
61. 62
32
11/ 16/ 11
11/ 18/ 11 OFFICE DEPOT# 1165
OC
11/ 21/ 11 OFFICE DEPOT# 1214
130. 53
Bi
11/ 17/ 11
OC
33
130. 53
35
11/ 28/ 11
1214
11/ 21/ 11 OFFICE DEPOT#
11/ 17/ 11
OC
34
Bi
11/ 28/ 11
11/ 30/ 11 SPRINT STORE# 938
OC
36
11/ 30/ 11
OC
37
38
12/ 16/ 11
39
12/ 20/ 11
Q64
12/ 21/ 11 JASON' S DELI # 056
40
1/ 11/ 12
1113112 OFFICE DEPOT# 96
41
1/ 10/ 12
AWAR
275. 97
34. 23
34. 23
123. 76
43. 55
43.
05
0C
$$
OC
$$
401
OC
142. 96
21.
1/ 12/ 12
1/ 16/ 12 Decatur Atlanta Printing
43
1/ 19/ 12
1/ 20/ 12 FEDEXOFFICE
44
1/ 25/ 12
1/ 26/ 12 JASON' S DELI # 056 Q64
45
Bi
1/ 25/ 12
2/ 9/ 12 OFFICE DEPOT# 137,
214. 15
2/ 7/ 12
OC
46
2/ 9/ 12 JASON' S DELI # 056Q64
230. 86
2/ 8/ 12
OC
47
48
Bi
2/ 21/ 12
2/ 23/ 12
49
2/ 24/ 12
2/ 27/ 12 HEYS USA
50
3/ 9/ 12
51
B1
3/ 26/ 12
AWAR
52
3/ 26/ 12
53
4/ 4/ 12
54
B1
4/ 12/ 12
4/ 16/ 12 JASON' S DELI # 056 Q64
55
4/ 12/ 12
56
4/ 26/ 12
57
Bi
58
59
EDIBLEARRANGEMENTS-
Other
Phone
5. 30
OC
42
00015636
E F
0C
$$
990
90. 95
93
$
230. 86
72. 46
18750
0C $
OC
162. 17
OC
$$
196. 24
OC
258. 40
OC
$$
5/ 2/ 12
OC
14. 99
5/ 15/ 12
OC
5/ 28/ 12 OFFICE DEPOT# 96 _
14. 99
5/ 24/ 12
OC
32
6. 03$
OC
78.
33
106. 25
$ 258. 40
Judy
A-
Food
Food other
Phone
Other
Brownlee P- Card Expenditures
$ 93. 68
oc
60
Bi
6/ 7/ 12
6/ 8/ 12
AWAR
OC
61
52. 40
62
6/ 18/ 12
0C
23. 00
6/ 19/ 12
0C
63
64
6/ 20/ 12
6/ 22/ 12 OFFICE
65
6/ 25/ 12
66
67
184. 88
70. 05
6/ 26/ 12 BATTERIES PLUS # 12
OC
64. 19
6/ 29/ 12 APPLE STORE # R184
oc
6/ 27/ 12
7/ 22/ 12
7/ 23/ 12 WM SUPERCENTER# 3389
OC
68
8/ 1/ 12
8/ 3/ 12 SPRINT STORE # 884
8/ 8/ 12
8/ 9/ 12 BEST BUY MHT 00005041
oc
69
70
Bi
8/ 15/ 12
Q03
8/ 17/ 12 CVS PHARMACY # 2367
oc
$
128. 04
Bi
8/ 17/ 12
OC
71
OC
112. 92
72
Bi
8/ 23/ 12
Bi
9/ 4/ 12
9/ 6/ 12 JIMMY JOHNS- 1605
0C
73
69. 40
Bi
9/ 5/ 12
oc
74
31. 00
9/ 7/ 12
AWAR
0C
75
76
9/ 7/ 12
77
Bi
9/ 12/ 12
9/ 13/ 12
78
9/ 17/ 12
DEPOT# 96
9/ T9/ 12
I OFFICE
79
20/ 12
Bi
9/ 24/ 12
0C
80
9/ 26/ 12
0C
81
$$
236 96
9/ 26/ 12
OC
82
322. 00
Bi
9/ 28/ 12
OC
83
258. 93
Bi
10/ 1/ 12
OC
84
85
10/ 6/ 12
86
10/ 15/ 12
10/ 8/ 12 WM SUPERCENTE
10/ 17/ 12 SPRINT STORE # 938
Bi
10/ 16/ 12
FLORIST
10/ 18/ 12 FTD MAUD BAKER
0C
87
10/ 20/ 12
10/ 22/ 12 OFFICE DEPOT# 591
OC
88
8/ 27/ 12 STAPLES
POT# 96
FEDEXOFFICE
424/ 412 BEST PRINT&
17.44
oc
00105684
816.
55. 09
DESIGN
1 4
95
1Z. LV
41. 31
0C
00015636
10. 65
10. 65
62. 29
OC
134. 66
OC
151. 71
OC
240. 00
50. 19
21.
oc
43. 21
oc
47. 06
549. 17
$
213. 23
41. 31
Judy
10/ 25/ 12 WAL- MART# 2584
28. 44
Bi
10/ 24/ 12
OC
89
10/ 24/ 12
10/ 25/ 12 WAL- MART# 2584
54. 20
Bi
OC
90
10/ 25/ 12
OC
91
92
10/ 24/ 12
10/ 26/ 12 SPRINT STORE # 938
OC
Bi
Bi
10/ 29/ 12
OC
93
10/ 31/ 12 PARTY CITY 183
17. 08
10/ 29/ 12
OC
94
10/ 31/ 12 PARTY CITY 183
OC
95
10/ 29/ 12
50. 92
31. 67
65. 51
Bi
11/ 2/ 12
11/ 8/ 12
OC
97
11/ 9/ 12
11/ 12/ 12 OFFICE DEPOT# 2226
OC
98
25. 29
Bi
11/ 9/ 12
OC
99
11/ 12/ 12
OC
15. 97
100 B
80. 79
11/ 16/ 12
OC
101
11/ 20/ 12
OC
102
11/ 23/ 12 OFFICE DEPOT# 2296
oc
160. 50
21. 36
11/ 21/ 12
104
11/ 28/ 12 11/ 29/ 12 PASTRIES A GO GO
105
11/ 29/ 12
12/ 10/ 12 WAL- MART# 2584
Bi
12/ 8/ 12
OC
106
12/ 6/ 12
OC
107 B
OC
62. 44
OC
30. 36
12/ 10/ 12
12/ 11/ 12 JASON' S DELI # 056 Q64
109
Bi
12/ 10/ 12
12/ 12/ 12 CVS PHARMACY# 2367 Q03
12/ 12/ 12 12/ 13/ 12 MICHAELS# 2860
12/ 15/ 12
112
Bi
12/ 19/ 12 12/ 21/ 12 OFFICE DEPOT# 2226
113
Bi
12/ 21/ 12
114
12/ 22/ 12
12/ 24/ 12 DOMINO' S 4147
115
12/ 22/ 12
116
Bi
117
1/ 7/ 13
9 99
9 99
OC
$
21. 00
100. 00
212. 18
62. 44
111
1/ 4/ 13
25. 29
1$
Bi
OC
9. 7 8
9. 78
103
108
4 28
4. 28)
96
AWARDS
OC
184 601
00044081
OC
OC
Other
Phone
282. 66
OC
110 Bi
Food Other
Food
51. 53
130. 62
165. 03
OC
GO ______
1/ 8/ 13 PASTRIES A GO
OC
_$
45. 31
51. 53
gS. 31
H- --
E.. F
Food Other
Food
Other
Phone
118
1/ 8/ 13
119
1/ 7/ 13
1/ 9/ 13 PAYPAL NACIO
705 00
1/ 10/ 13 SPRINT STORE # 938
OC
67. 39
OC
37. 89
67. 39
120
Bi
1/ 8/ 13
121
Bi
1/ 10/ 13
122
1/ 14/ 13
1/ 15113 TARGET
1/ 16/ 13
OC
123
Bi
1/ 16/ 13
1/ 18/ 13 MCDONALD' S F21330
OC
124
1/ 16/ 13
1/ 18/ 13 OFFICE DEPOT# 2226
OC
125
126
1/ 19/ 13
1/ 21/ 13 CAPTAIN DS
1/ 21/ 13
86. 25
Bi
OC
127
59. 49
1/ 24/ 13
59. 49
OC
128
OC
11. 88
1/ 24/ 13
11. 88
129 B
00013904
00036400
OC
101. 44
1. 07
19.
9 16
1/ 24/ 13
OC
80. 04
Bi
1/ 30/ 13
1/ 31/ 13 PUBLIX# 752
14. 65
Bi
OC
131
1/ 31/ 13 SPRINT STORE# 1038
1/ 29/ 13
OC
132
73. 42
2/ 11/ 13 SPRINT STORE # 938
($
55. 62)
2/ 8/ 13
OC
133
2/ 11/ 13 SPRINT STORE # 938
1 I OC
55. 62
Bi
2/ 8/ 13
134
2/ 11/ 13 SPRINT STORE# 938
42. 78
2/ 8/ 13
OC
135
2/ 18/ 13
2/ 20/ 13 BARNES & NOBLE# 2204
48. 42
OC
136
2/ 18/ 13
2/ 20/ 13 OFFICE DEPOT# 2296
49. 46
Bi
OC
137
2/ 20/ 13
2/ 21/ 13 DECATUR ATLANTA PRINTING
OC
81. 00
138 Bt
2/ 20/ 13
30. 60
OC
139
2/ 21/ 13
2/ 25/ 13 EMORY CONTINUING ED
OC
140
141
Bi
3/ 4/ 13
3/ 8/ 13
3/ 11/ 13 EDIBLE ARRANGEMENTS-
143
Bi
3/ 7/ 13
3/ 11/ 1
ICVS
144
Bi
3/ 15/ 13
3/ 18/ 13 OFFICE DEPOT# 1214
145
Bt
3/ 15/ 13
3/ 18/ 13 OFFICE DEPOT# 1214
146
Bi
3/ 14/ 13
3/ 18/ 13 OFFICE DEPOT# 1214
1 1
9. 16
14. 65
73. 42
55. 62
1 $
30. 6
225. 00
OC
25. 65
OC
63. 13
OC
412. 97
OC
139. 09
6. 99
OC
PHARMACY # 2367 Q03
1. 07
07
130
142
56. 26
56. 26
OC
3/ 6/ 13 HILTON TDL RESTAURANT
37. 89
63. 13
42. 78
A
1
Judy
3/ 21/ 13
OC
18. 80
1 148
Bi
3/ 22/ 13
OC
16. 25
149
3/ 22/ 13
3/ 25/ 13 PAYPAL ADDEDPIZZAZ
OC
1150
3/ 23/ 13
3/ 25/ 13 OFFICE DEPOT# 2296
OC
14. 86
52. 46
147
151
Bi
3/ 27/ 13
152
3/ 30/ 13
4/ 1/ 13 WAL- MART# 1184
OC
53. 55
153
Bi
4/ 2/ 13
OC
35. 00
154
Bi
4/ 11/ 13
4/ 12/ 13 KROGER# 479
OC
33. 62
155
4/ 12/ 13
4/ 15/ 13 WAL- MART# 2584
OC
75. 20
77. 98
156
4/ 11/ 13
OC
157
4/ 17/ 13
4/ 18/ 13 PICCADILLY
OC
13. 02
158
4/ 16/ 13
4/ 18/ 13 OFFICE DEPOT# 1214
OC
61. 62
159
4/ 16/ 13
4/ 18/ 13 OFFICE DEPOT# 1214
OC
30.98
160
Bi
4/ 18/ 13
4/ 19/ 13 PAYPAL DANCENIA
161 B
4/ 20/ 13
4/ 22/ 13 AIRPT HILTON CAFE MAGN
OC
162
4/ 27/ 13
4/ 29/ 13 KROGER # 461
OC
163
5/ 1/ 13
164
Bi
5/ 8/ 13
165
5/ 10/ 13

5/ 10/ 13 ATLANTA BIZ CHRONICLE
5/ 13/ 13 OFFICE DEPOT
fizz 44
OC
OC
OC
5/ 14/ 13
5/ 16/ 13 CHICK- FIL- A # 01873
OC
167 Bi
5/ 15/ 13
OC
168
Bi
5/ 27/ 13
5/ 28/ 13 TARGET
169
6/ 7/ 13
00019646
OC
OC
6/ 10/ 13 BUSY BEE CAFE
217. 79
29. 94
152. 67
$
$
77. 95
176. 64
6. 07
6. 07
18. 00
18
120. 00
27. 01
27. 01
33. 46
14. 87
Bi
6/ 12/ 13
OC
171
Bi
6/ 12/ 13
6/ 14/ 13 BUSY BEE CAFE
OC
14. 87
172
6/ 14/ 13
6/ 17/ 13
OC
81. 03
OC
81. 59
00015636
13. 02
29. 94
170
33. 62
100. 00
217. 79
33. 46
TICKETPRINTINGCOM
18. 8
400.00
OC
166
Food Other
Food
E F
173
7/ 2/ 13
7/ 12/ 13
7/ 15/ 13 TMG054 ATLANTA, GA
OC
64. 47
64. 47
174
7/ 15/ 13
7/ 16/ 13 SOUTHERN SWEETS BAKERY
OC
42. 80
42. 8
175
Phone
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Other
p----- -
B -- -- -- A
F'-
H-- -- - -- - --
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Food Other
Food
27. 81
7/ 24/ 13 SO CALLE LATINA
OC
57. 78
57. 78
OC
33. 50
33. 5
7/ 25/ 13
7/ 24/ 13
OC
7/ 30/ 13
OC
180
181
8/ 1/ 13
8/ 2/ 13 TARGET
8/ 5/ 13 WAL- MART# 3775
$$
9. 27
Bi
8/ 4/ 13
OC
182
OC
42. 78
7/ 16/ 13
7/ 17/ 13 PUBLIX# 665
177
7/ 23/ 13
178
Bi
179
217. 94
61. 72
8/ 9/ 13
16. 25
8/ 20/ 13
OC
184 B
8/ 29/ 13 KRISPY KREME DOUGH
OC
52. 20
OC
185
Bi
8127113
186
Bi
9/ 6/ 13
187
9/ 9/ 13
188 B
9/ 12/ 13
189
Bi
9/ 21/ 13
9/ 23/ 13 KROGER 318
190
9/ 21/ 13
191
10/ 3/ 13
10/ 9/ 13
OC
192
10/ 10/ 13
10/ 14/ 13 PAYPAL LEADERSHIPD
75. 00
OC
193
10/ 11/ 13
10/ 14/ 13 OFFICE DEPOT# 96 .
98. 46
OC
194
10/ 18/ 13 OFFICE DEPOT H96
31. 16
Bi
10/ 16/ 13
OC
195
23. 37
Bi
10/ 17/ 13
OC
196
10/ 21/ 13 PAYPAL AFRICASCHIL
OC
197 B
10/ 19/ 13
10/ 28/ 13 OFFICE DEPOT# 2296
23' 98
10/ 24/ 13
OC
198
10/ 28/ 13 SPRINT STORE# 1038
32. 39
Bi
10/ 24/ 13
OC
199
Bi
10/ 27/ 13
10/ 29/ 13 OFFICE DEPOT# 2296
OC
200
10/ 30/ 13 SPRINT STORE# 938
32. 09
10/ 28/ 13
OC
201
73. 58
11/ 6/ 13
OC
202 B
9/ 11/ 13 SUBURBAN
11/ 7/ 13 TARGET
61. 72
00019646
183
Phone
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27. 81
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176
K--
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CUSTOM
42. 78
52. 2
143. 19
AWARDS
00013904
OC
85. 96
OC
60. 62
OOC $ 366.
Bi
11/ 9/ 13
11/ 11/ 13 WAL- MART# 2584
OC
203
11/ 9/ 13
11/ 11/ 13 WAL- MART# 2584
OC
204
60. 62
65
Rs
283. 05
240
240. 00
32. 39
149. 92
6. 90
53. 94
32. 09
Judy
8. 54
205 Bi
11/ 11/ 13
11/ 12/ 13 SMOOTHIE KING # 0441
OC
206 B
11/ 12/ 13
11/ 13/ 13 MICHAELS STORES 2860
OC
39. 50
11/ 14/ 13
OC
17. 38
208 B
11/ 14/ 13
OC
OC
207
209
11/ 14/ 13
11/ 18/ 13 SMOOTHIE KING# 1029
210
11/ 21/ 13
OC
OC
211
11/ 25/ 13
212
11/ 26/ 13
11/ 27/ 13 TARGET
213 B
11/ 26/ 13
11/ 27/ 13 SMOOTHIE KING # 1029
214 B
11/ 26/ 13
11/ 27/ 13 TARGET
215
11/ 26/ 13
00014860
00013904
OC
OC
6. 61
17. 23
8.40
8. 4
6. 40
187. 73
8. 54
12/ 2/ 13
12/ 3/ 13 WAL- MART# 1184
OC
79. 45
218 Bi
12/ 2/ 13
12/ 4/ 13 TUESDAY MORNING # 0004
OC
35. 67
219
Bi
12/ 5/ 13
12/ 6/ 13 PAYPAL ADDEDPIZZAZ
OC
220
12/ 9/ 13
00013904
OC
35. 67
66. 77
7. 48
221 B
12/ 11/ 13
12/ 12/ 13 SMOOTHIE KING # 0441
12/ 11/ 13
OC
94. 60
222 Bi
12/ 16/ 13
12/ 17/ 13 WAL- MART# 1184
OC
88. 85
12/ 18/ 13
12/ 19/ 13 PAYPAL GREATERLITH
OC
20. 00
224 B
B
12/ 21/ 13
12/ 23/ 13 MCDONALD' S F7679
OC
20. 33
225
226
12/ 20/ 13
12/ 23/ 13 WAL- MART# 2584
OC
227
12/ 23/ 13
12/ 26/ 13 CHICK- FIL- A# 00816
OC
228 B
1/ 4/ 14
00013904
8. 54
215. 00
OC
1/ 6/ 14 TARGET
6. 4
63. 13
12/ 3/ 13 SMOOTHIE KING # 0441
B.
17. 38
17. 23
12/ 2/ 13
223
8. 54
6. 61
216 B
12/ 10/ 13 TARGET
7. 48
20. 33
130. 60
8. 43
OC
29. 94
24. 84
8. 43
Bi
1/ 9/ 14
1/ 10/ 14 GODADDY. COM
OC
230 Bi
1/ 9/ 14
OC
26. 40
26. 4
58. 85
58. 85
229
231
1/ 10/ 14
1/ 13/ 14 KROGER 212
OC
232
Bi
1/ 10/ 14
1/ 13/ 14 EDIBLE ARRANGEMENTS 173
OC
1/17/ 141_
1/ 20/ 14 OFFICE DEPOT
233 Bi
Other
63. 13
OC
OC
Phone
103. 94
OC
217
Food Other
Food
Brownlee P Card Expenditures
154. 61
1/ 17/ 14
1/ 20/ 14 SPRINT STORE # 938
235
1/ 18/ 14
1/ 20/ 14 PUBLIX # 544
236 B
1/ 18/ 14
1/ 20/ 14 CHICK- FIL- A # 00816
1/ 20/ 14
1/ 21/ 14 PUBLIX# 544
238 B
1/ 21/ 14
239 B
2/ 5/ 14
240 B
2/ 5/ 14
2/ 6/ 14 SMOOTHIE KING # 0441
237
00015636
Bi
2/ 5/ 14
242
2/ 10/ 14
243
2/ 10/ 14
244
Bi
2/ 11/ 14
2/ 13/ 14 STAPLES
245
2/ 17/ 14
246
247
241
Food Other
Food
234
OC
OC
2 39
OC
7. 05
OC
5. 14
OC
75. 00
OC
85. 58
8.
2 39
7. 05
5. 14
8. 541
52
1$
00015636
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76
50. 76
0C
2/ 18/ 14 WAL- MART# 1184
OC
$$
34. 64
2/ 20/ 14 WAL- MART# 2584
OC
38. 52
2/ 19/ 14
2/ 24/ 14
2/ 26/ 14 STAPLES
0C
$$
33. 46
Bi
3/ 3/ 14 BIG TEX CANTINA
29. 61
29. 61
2/ 27/ 14
OC
248
6. 35
2/ 28/ 14
3/ 3/ 14 CHICK- FIL-A# 02799
6. 35
249
00119107
00119107
OC
3/ 2/ 14
3/ 4/ 14 STAPLES
00119107
OC
250 Bt
3/ 3/ 14
3/ 5/ 14 STAPLES
00119107
OC
251 B
82. 68
106. 99
11. 84
Bi
3/ 5/ 14
OC
252
26. 83
3/ 6/ 14
OC
253
254 B
3/ 7/ 14
3/ 10/ 14 STAPLES
Other
Phone
149. 78
149. 78
OC
E F
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11. 84
00119107
255
Bi
3/ 11/ 14
3/ 11/ 14 SPRINT WIRELESS
256
3/ 10/ 14
COMMUNICATIONS
3/ 12/ 14 NEXT STAR
257
3/ 12/ 14
3/ 13/ 14 FIVE GUYS-- GA# 02
258
3/ 13/ 14
3/ 14/ 14 USPS
259
3/ 13/ 14
3/ 14/ 14
260
3/ 19/ 14
3/ 21/ 14 WAL- MART# 3188
261
Bi
3/ 23/ 14
3/ 24/ 14 Amazon. com
262
3/ 26/ 14
3/ 27/ 14 Amazon. com_-
12244202228507002
SUBURBAN PICTURE FRAME
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88. 49)
26. 74
26. 74
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6. 40
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28. 50
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52. 00
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19. 52
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301. 35
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221. 29
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3/ 26/ 14
3/ 28/ 14 HOBBY LOBBY# 338
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108. 93
263 Bi
3/ 28/ 14
OC
160. 00
264 B
3/ 30/ 14
3/ 31/ 14 PUBLIX # 544
OC
442. 88
3/ 29/ 14
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41. 63
266 B
3/ 28/ 14
OC
90. 95
267 Bi
3/ 29/ 14
3/ 31/ 14 HOBBY LOBBY# 338
OC
($
19. 12)
268 B
4/ 2/ 14
4/ 3/ 14 TARGET
00013904
OC
32. 09
269 B
B
4/ 2/ 14
4/ 3/ 14 TARGET
00013904
OC
$
38. 10
265
270
00015636
4/ 7/ 14 THE FLYING BISCUIT CAFE
271 Bi
4/ 3/ 14
272 B
4/ 21/ 14
273
4/ 23/ 14
274
Bi
4/ 25/ 14
275
276
277
210. 11
OC
220. 99
4/ 28/ 14 PAYPAL CORNERSTONE
OC
250. 00
4/ 26/ 14
4/ 28/ 14 PUBLIX# 544
OC
46. 00
4/ 25/ 14
4/ 28/ 14 WAL- MART# 1184
OC
13. 55
Bi
5/ 7/ 14
5/ 10/ 14
5/ 12/ 14 CVS PHARMACY# 4698 Q03
OC
3. 09
278 B
5/ 10/ 14
5/ 12/ 14 CVS PHARMACY# 4698 Q03
OC
1. 42
Bi
280 B
6/ 10/ 14
6/ 11/ 14 JASON' S DELI # 056 Q64
OC
6/ 17/ 14
6/ 18/ 14 LITTLE CAESARS 1588 0002
OC
281 B
6/ 17/ 14
6/ 18/ 14 PUBLIX # 494
OC
282
283
6/ 20/ 14
6/ 23/ 14 STAPLES
284 Bi
6/ 21/ 14
Bi
286 B
285
287
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288 B
289
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5/ 9/ 14 OFFICE DEPOT# 96..
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442 88
38. 1
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259. 60
259. 6
51. 36
51. 36
13. 42
181. 43
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104. 17
6/ 24/ 14
6/ 25/ 14 LITTLE CAESARS 1588 0002
OC
49. 54
6/ 28/ 14
6/ 30/ 14 SM PARK EAST GATE
OC
35. 00
7/ 16/ 14
OC
114. 70
7/ 22/ 14 SUBURBAN PICTURE FRAME
OC
121. 10
7/ 21/ 14
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134. 73
OC
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5. 03
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279
Food Other
Food
25, 043. 83
13. 42
49. 54
$ 2, 322. 20
1228. 07
660. 02
286. 32
ORACLE IERPENSE
SUPPLIER NAME: JUDY T BROWNLEE- 033529

SUPPLIER NUMBER: 143081
Date
Invoke
Type
Me
Level.
Nunn
Invoke
Amount
Expense Report
30- SwI2 IM141418" $
72. 15
Expense Report
27JU4121EN141412 $
100. 22
Term.
Description
GLOM.
Match Arthur
ROME
Imethat
To She
Rerelved
Bath Manse
Pay Group
Payment
Pay
Method
AMne
Torms 0am
Nett
Mileage Reimbursement
9-Oct- 12 Purchase Order
HOME
EMOIN92012
EMPLOYEES
Check
Net]
Mllleage Reimbursement
16-00-12 Purchase Order
HOME
EMOICOS2012 458601
EMPLOYEES
Check
HOME
EMD092420I2- 1511424
EMPLOYEES
Check
31- Jon2
31- Lan- 121"
141307
198. 50
Nett
Employee Reimbursement
Expense Repent
224) ct- 11 IE% 136926
184.95
Nett
28- Oct- 11 Purchase Order
HOME
emd10282011
EMPLOYEES
Check
22- Oct- 11
Expense Report
20- Aug- 101E%129088 $
162. 50
Nett
2OAUg- 10
Expense Report
IDApr-] O IE%126894 $
55. 40
Nett
Reimbursement for Ribbon
Expense Report
Expense Report
4-0t091E%124266
2&
Aug-091E%124430 $
92. 90
Nett
Relmbursementformdeage
14. 00
NO2
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9- Sepp10 Purchase Order
HOME
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purchase Order
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HOME
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HOME
IY$- 1104094
EMPLOYEES Check
SN.
Settlement
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Into
Oat.
Amount
224u412
Expense Report
15- AGr-10
Rddbbnal
Type
30- SeP12
26- Sep- 12 Purchase Order
CbMing Ceremony
Prepayment
IGApr- 10
4. 00tU
29- Aug 0
tabblg
mx
x
ao

kh16 '
Fno r)"
AI
Name of Organ'
4l ( 24 . E C/ O Custodian of Records
Toh"
tion to Whom Sent)
f(fA( Jlmin
type of record)
I
1,
0ui S
l fYn 6J1 Cl)
f(r f
iVm(ttc
C` ti`
Cr, t `
irnY(
fGut
iYw +
titl
40K1
des
P2
ZLC<3
and

k The records were made at or near the time of the described event
or occurrence,


records.
In accordance with the Official Code of Georgia Annotated 24- 8- 803( 6) and
24-9- 902( 11), 1 declare, certify, verify, under penalty of perjury, that the foregoing
is true and correct
Executed this _
day of
Signature)
Date)
fiUlN
J// Coto /'
Title)
Telephone Number)
a n-
00- 6k-e,-
2015.
EXH/
n
Affidavit
State of Georgia
County of DeKalb
PERSONALLY appeared before the undersigned officer authorized to administer oaths,
Natasha Kennedy, who states on oath that she has personal knowledge of the following facts and
the facts are true to the best of her knowledge and belief.
1.
I am over the age of twenty-one and am legally competent to testify to the matters stated
in this affidavit. I am providing this affidavit for use in the Board of Ethics complaint of Viola
Davis and Joel Edwards against Judy Brownlee and all other purposes allowed by law.
2.
I am currently employed by DeKalb County as a Deputy Clerk in the County Clerk' s

Office which is located in the Maloof Center in Decatur, Georgia.
3.
On June 29, 2012, I attended a political fundraiser for Commissioner Sharon Bames-
Sutton at the Mystery Valley Golf Course. I was assisting in staffing the event.
4.
I witnessed Judy Brownlee staffing the event as well. The fundraising event took place
during
regular
business hours.
Page 2, Kennedy Affidavit

Further affiant sayeth not.
This
! (
day of
/'
12016.
Signed
Sworn to and subscribed before me

this
/?"
2016
of
y'
Notary Public
My commission g1p%e& 0 A RY': y

PUBV o i c
Z;.;'"
a .
Gcr
EXHIBIT
a

DeKalb County, Georgina
iel A2T J
1''
NFog
naT"
TPLhro\%C 0 Custodian of Records

a
Name of Organization to Whom Sent)
I\ Roe o`
i to x Sued.
type of record)
aVqN
aT ugk
Wi
v1
et.lAeON
6"
oi'c

w 108
eca
Eszpc
3 t>
and

or occurrence,


records.
In accordance with the Official Code of Georgia Annotated 24- 8- 803( 6) and
24- 9- 902( 11), 1 declare, certify, verify, under penalty of perjury, that the foregoing
Executed this
3'0
Anaturer
30 SeP
ewi
oho i S
Date)
n(
Tlitle)
371 (oa LO
Telephone Number)
day of
eP i
fn
g ge
2015.
Data
Time Detail
9/ 29/2015 3:47: 55PM
to Date:
9/ 29/2015
Printed:
6123/ 2012 -
Query:
Previously
Actual/ Adjusted:
Actual Only
Brownlee,
Primary Account
7/27/ 2009
Forever
Pay
Status Date:
Active
Status:
Eastern
Timezone:
033529
ID:
Judy T
End
No
Insert Page Break After Each Employee:
Selected Employee( s)
Start
3:47: 57PM
msliburd
Printed for:
7/ 06/ 2012
Time Period:
Employee:
Up
7/ 27/ 2009
EXEMPT 1 hr lunch
Rule:
00002/ 0204/COMMISSION/ 666

0/ 0/ 0/ 0
Apply To-'
Date
In Punch
In Exc
'.
Out
OuY Exc
Punch
Xfr7Moue : Labo_
r Level
8. 30: OOAM
S. 00.00PM
6/ 26/ 2012
8: 30: OOAM
5: 00: OOPM
6/ 27/ 2012
8: 30:OOAM
5: 00: OOPM
6128/ 2012
8: 30: OOAM
5: 00: OOPM
8: 30: OOAM
S: OO: OOPM
7/ 2/ 2012
8: 30: OOAM
5: 00: OOPM
7/ 312012
8: 30: OOAM
5: 00: OOPM
7/ 4/ 2012
8: 30: OOAM
5: 00:OOPM
7/ 5/ 2012
8: 30: OOAM
5: 00: OOPM
7/ 6/ 2012
8: 30: OOAM
5: 00: OOPM
Labor Account
Ad)IEnt
Amount! ,.
Amount
Cum i-.'
at
7Tomled
Amount
rÀ
aunt
c uaa=
Xfr Workrule
Comment "
6/25/ 2012
6/ 29%
2012"1
Money
Summary
8: 00
800
8: 00
16:00
8: 00
24:00
8: 00
32: 00
8: 00
40:00
8:00
48: 00
8: 00
56: 00
8: 00
64: 00
8: 00
72:00
8: 00
80:00
IHours;
0000210204/ COMMISSION/6660101010
80: 00
001
80: 00
Grand Total
rMoneY;.>'
Combined Pay Code Summary
80:00
Grand Total
Pay Code Summary

001
80: 00
r--
Page 1
of
7/ 06/ 2012
Time Period:
612312012 -
Query:
Previously Selected
Aclual/ Adjusted:
Actual Only
Employee:
9/ 29/ 2015
3:47:55PM
Printed:
9129/2015
3: 47: 57PM
Printed for:
mslourd
Data
Time Detail
Chavis,
Stacey
End
12/ 27/ 2011
9/ 1/ 2012
No
Eastern
Timezone:
036804
ID:
10/5/2012
Status Date:
Status:
Terminated
Pay Rule:
EXEMPT 1 hr lunch
Primary Account
Start
to Date:
Employee( s)
up
00002/ 0204/ MALOOF/ 6660/0/0/

0
G1.
Apply To
Date
In Punch
Iri Exe
:,
Out
Out Exc ;,
Money -
Ad11Ent
Totaled
am wt
t
6/ 25/ 2012
8: 30: OOAM
5: 00 OOPM
6/ 26/ 2012
8: 30: OOAM
5: 00: OOPM
6/ 27/ 2012
8: 30: OOAM
5: 00: OOPM
6/ 28/ 2012
8: 30: OOAM
5: 00: OOPM
6/ 29/ 2012
8: 30: OOAM
5: 00:OOPM
7/ 212012
8: 30: OOAM
5: 00: OOPM
7/ 3/ 2012
8: 30: OOAM
5: 00: OOPM
16:00
8: 00
24:00
8: 00
32:00
8: 00
40:00
8: 00
48:00
8: 00
56: 00
64:00
8: 00
005
7/ 4/ 2012
8: 00
7/ 512012
8: 30: OOAM
5: 00: OOPM
7/ 6/ 2012
8: 30: OOAM
5:00: OOPM
8: 00
72: 00
8: 00
80:00
Labor Account Summary
zPay;Code
00002102041MALOOF/ 6660101010
72:00
001
8: 00
005
Grand Total
PayCode. .._
Money.
Mi
Hours

Grand Total
Pay Code Summary

001
005
72: 00
8: 00
Page 2
of
9/29/ 2015
3:47: 55PM
Printed:
9129/2015
3:47: 57PM
Printed for:
msliburd
Data
Time Detail
7/ 06/ 2012
Time Period:
6/ 23/ 2012 -
Query:
Previously
Actual/ Adjusted:
Actual Only
Pay_Code
to Date:
No
Selected Employee( s)
Up
one
Hours,
160:00
Grand Total
Pay
Code Summary
Pay;Code
Money::',;
Hours
152:00
001
8: 00
005
Totals
0 00 ,
16D.00
Total Number of Employees: 2
Page 3
of
DeKalb County Purchasing t Contracting Department

The Maloof Center
Second Floor, Suite 202

1300 Commerce Drive
Decatur, Georgia 30030
Purchase Card Request Form
4a
INauIS1Y Purphasin card fpr. .
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Employee Payroll ID Number.
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Purchasing& Contracting use only

Card Number
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Thirty Day Purchase Umit

Date:
Purchasing Authorization
Purchasing Card Manager or

Designated Representative
In The Matter of a DeKalb County Board of Ethics Complaint

jy
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Name of Organization to Whom Sent)
type of record)
hereby certify that 1 have
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and
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records.
In accordance with the official Code of Georgia Annotated 24-87803( 6) and
24-9- 902( 11), 1 declare, certify,verify, under penalty of perjury, that the foregoing
is true and correct
Executed this
Signature)
Date)
Title)
Telephone Number)
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day of
C-
6\aO'
2015-
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In The Matter of a DeKalb County Board of Ethics Complaint

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A. The records were made at or near the time ofthe described event
or occurrence, .

C. The records were kept in the course of aregularly conducted
D. It was the regular practice ofthat business activity to make the

records.
in accordance with the Official Code of Georgia Annotated 24- 8- 803( 6) and
24-9- 902( 11), 1 declare; certify,verify, under penalty of pedIury, that the foregoing
Executed this
Signature)
Date)
Title
Telephone Number)
day of
L" i"
2Di5.
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(_,
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and

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records.
In accordance with the Official code of Georgia Annotated 24-8-803( 6), and
24-9- 902( 11), 1 declare, certify, verify, under penalty of perjury,that the foregoing
is true and correct
Executed this
Sign atur
as
day
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2015.

DeKalb Board of Ethics Hearing On Judy Brownlee - May 25, 2016

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DeKalb Board of Ethics Hearing On Judy Brownlee - May 25, 2016

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DeKalb County Board of Ethics Agenda

Wednesday, May 25, 2016

Welcome and Introductions

Review and Approve Meeting Minutes from April 21, 2016

Rhea Johnson against Burrell Ellis - Tabled

Viola Davis against Kelvin Walton

Viola Davis against Nina Hall

William Perry against Sharon Barnes Sutton - Tabled

6. Viola Davis/Joel Edwards against Judy Brownlee Set for Hearing

Thomas M. Owens against Robert Lundsten

Rhea Johnson against Vaughn Irons

Jerry Jackson against Michelle Waldorf

2. Advisory Opinion Request for Advisory Opinion by Commissioner Jeff Rader

E& O Insurance for the Board

Pledges for Employees, Volunteers and Officials

Contractor Disclosure Form

Conference Room A, Clark Harrison Building

Clara Black DeLay, Chair

Edwinett Murphy, Secretary

Gene Chapman, Board Counsel

Sharon Barnes- Sutton

Clara DeLay, Chair, called the meeting to order at 6: 35 p.m.

DeKalb County Board of Ethics

Meeting minutes September 22, 2015

Adoption of the Agenda

Review and Approve Meeting Minutes from August 13 2015

Report Financial Report

favor of denying the request.

DeKalb County Board of Ethics

0 in favor of finding probable cause.

favor of finding probable cause.

motion passed with a vote of

DeKalb County Board of Ethics

DeKalb County Board of Ethics

BEFORE THE DEKALB COUNTY BOARD OF ETHICS

VIOLA DAVIS AND JOEL EDWARDS

May 25, 2016

The hearing date, time, and location are:

May 25, 2016

You are requir

r place the Board of Ethics may announce.

ies may apply if you fail

DeKalb County Board of Ethics

QUESTIONS ABOUT THIS SUBPOENA

you must contact

serving it, who

2016, this subpoena was served

on Wayne Williams in person/ by certified

Name; Stacey Kalberman

Proof of the method of service must be

BEFORE THE DEKALB COUNTY BOARD OF ETHICS

VIOLA DAVIS, JOEL EDWARDS,

SHARON BARNES SUTTON,

ATTACHMENT TO SUBPOENA RECORDS TO BE PRODUCED

BEFORE THE DEKALB COUNTY BOARD OF ETHICS

VIOLA DAVIS AND JOEL EDWARDS

May 25, 2016

The hearing date, time, and location are:

May 25, 2016

Or, other lace the Board of Ethics may announce.

You are required t attend

penalti s may apply if you fail to show.

ZAy Schail, Board Chair