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HomeMy WebLinkAboutItem VI (C) Discussion/Action re: Results of the Agreed-Upon Procedures from McDirmit, Davis, Lauteria & Company, P.A. AGENDA 3-5-96 "CENTER OF GOOD LIVING - PRIDE OF WEST ORANGE" Item VI C Ocoee .7..71-1./1 1 VPUN 1-/a.V..aa Q\ �ti 5 O D COMMISSIONERS _ y CITY OF OCOEE RUSTY JOHNSON SC .... OTT ANDERSON Co O 150 N.LAKESHORE DRIVE SCOTT A.GLASS l+� OCOEE,FLORIDA 34761-2258JIM GLEASON y `` (407)656-2322J )44.1 CITY MANAGER 't OF GpOD ELLIS SHAPIRO MEMORANDUM DATE: February 27, 1996 TO: The Honorable Mayor and Board of City Commissioners FROM: Montye E. Beamer, Director Administrative Services SUBJECT: Results of the Agreed-Upon Procedures from McDirmit, Davis, Lauteria & Company, P.A. On February 6, 1996, the City Commission authorized McDirmit, Davis, Lauteria & Company, P.A. to perform agreed-upon procedures on the City Manager's travel and credit card expenditures for the last five years. The attached report dated February 26, 1996, represents a detail of those procedures and the results of this effort. MEB/jbw Attachment a CDIRMIT AVIS AUTERIA & COMPANY, P.A. CERTIFIED PUBLIC ACCOUNTANTS INDEPENDENT ACCOUNTANT'S REPORT ON APPLYING AGREED-UPON PROCEDURES Honorable Mayor and City Commissioners City of Ocoee, Florida We have performed the procedures enumerated below, which were agreed to by the Mayor and City Commissioners of the City of Ocoee, Florida, solely to assist you with respect to the travel and credit card expenses of the City Manager of the City of Ocoee for each of the five years ended September 30, 1991 through 1995. This engagement to apply agreed-upon procedures was performed in accordance with standards established by the American Institute of Certified Public Accountants. The sufficiency of the procedures is solely the responsibility of the Mayor and the Commissioners. Consequently, we make no representations regarding the sufficiency of the procedures described below either for the purpose for which this report has been requested or for any other purposes. Our procedures and findings are as follows: 1. We examined all Travel Request and Expense Vouchers for the City Manager in order to determine that amounts paid were in accordance with the applicable travel policy. 2. We prepared schedules which detail amounts on Travel Request and Expense Vouchers for the City Manager including registration fees, lodging, transpor- tation, meals and miscellaneous. We indicated if expenses are in accordance with travel policy. 3. We examined all American Express bills and supporting documentation for the City Manager's card and determined the nature of the expenditure, the public purpose, and for whom the expenditure was paid. 4. We prepared a schedule by month which itemizes amounts paid on American Express bills and listed the following: a. Date paid, b. Payee and description of goods or services, including location, c. Amount, d. Documentation of attendees, and e. Documentation of public purpose. 612 E.COLONIAL DRIVE•SUITE 350.ORLANDO,FLORIDA 32803-4603•(407)648-0713•FAX(407)839-3975 PRIVATE COMPANIES PRACTICE SECTION•AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS•FLORIDA INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS -1- The schedules described above are attached to this report. Our findings are described in the following paragraphs. Until October 5, 1993, travel and entertainment policies were outlined in Section 10.03 of The City of Ocoee, Florida Personnel Rules and Regulations. These rules and regulations were adopted by the Board of City Commissioners on November 21, 1989 as Ordinance Number 89-44. This Ordinance stated that the City will reimburse the cost of meals and attendance at professional training meetings"only if it is established that the meeting is for a professional and not social purpose and the fee for the meal is at a standard rate per attendee." However, the Ordinance did not define "standard rate per attendee." The Ordinance also went on to state that entertainment on behalf of the City requires prior approval by the City Manager and "in instances where prior approval is granted, it is specifically required that the nature of the entertainment, those present and brief summary of the business discussed must be provided for inclusion in the City's records." The attached schedule of travel request expenses and American Express bills for Ellis Shapiro for the year ended September 30, 1991 shows that the documentation of public purpose as well as documentation of those present (attendees) was lacking on many American Express bills. As part of the audit of the City's financial statements for the year ended September 30, 1991, we issued a management letter comment relating to travel expense documentation which stated: "During our audit, we noted several instances where there was not proper documentation on file for travel and meal expenses. In addition, there was inadequate documentation relating to the City's per diem allowances." In 1991, the City Manager was receiving $50 per diem for meals and miscellaneous expenses and charging meals to the City's American Express card. However, travel expense reports were not always completed, and we saw no documentation of any excess per diem amount returned to the City. The Ordinance Number 89-44 was not clear on treatment of per diem amounts. We continued to include management letter comments relating to travel expense documentation for the years ended September 30, 1992 and 1993. The attached schedules do show that documentation of public purpose improved during the years ended September 30, 1992 and 1993; however, documenta- tion of those present for meals was missing on many American Express bills. On October 5, 1993, the City Commission adopted Ordinance Number 93-18, Personnel Rules and Regulations, which covers all employees and has a section on travel policy. Also, on December 7, 1993, the City Commission adopted Ordinance Number 93-20 which provided policies relating to travel expenses incurred by the Mayor and City Commissioners, City Manager, City Attorney and members of Boards and Commissions. There are several changes in the new Ordinance 93-20. This Ordinance defines the "standard rate per attendee". It states, "All travelers may be allowed for subsistence the cost of meals determined by the Runzheimer Meal Lodging Index. No receipts are required; however, meal expenses for travelers exceeding the Runzheimer rate must be accompanied by a receipt for reimbursement with an explanation." The new Ordinance also makes it clear that per diem is an alternative to reimbursement for lodging and meals. -2- The other change in the new Ordinance is that it states, 'While entertainment on behalf of the City, under certain circumstances and conditions, clearly meets a public purpose, these instances require prior approval by the Finance Department, of the nature, purpose and anticipated cost of entertainment, before it is undertaken with public funds." In 1994 and 1995, the City Manager was completing the Travel Request and Expense Voucher prior to attending a conference and the Finance Department was approving it. However, often the City Manager would incur entertainment expenses on behalf of the City while at a conference which were not approved in advance. The attached schedules for the years ended September 30, 1994 and 1995 include several meal expenses where there is no documentation of the number of individuals present, therefore it is not possible to determine whether or not the amounts exceeded the Runzheimer rate. We saw no American Express bills where there was an explanation of why meal expenses exceeded the Runzheimer rate as required by Ordinance 93-20. The American Express receipts often only list attendees and indicate the conference they are attending. There are many receipts also that simply indicate the conference and do not say who was present for the meal. We did see considerable improvement in the completion of Travel Request and Expense Vouchers. In 1995, there were several times when the City Manager reimbursed the City for advances received, but not spent. We were not engaged to, and did not, perform an audit, the objective of which would be the expression of an opinion on the specified elements, accounts or items. Accordingly, we do not express such 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 use of the Mayor and City Commissioners and should not be used by those who have not agreed to the procedures and taken responsibility for the sufficiency of the procedures for their purposes. 1'!k nit, Doutno, ktdm.a. a 7)t a*t lRR. McDIRMIT, DAVIS, LAUTERIA & COMPANY, P.A. February 26, 1996 -3- c c_ O a) r W C a) Z co CA E C 0 U)) 0 0 F- 2 V C CI- 15 c ' U Z o a iA c U_ La- LU D m c c .G d o E- O0 a E u 2 c a U) o ¢ -J 0 CM c a 0 0 0 E U cccc a -J w Z Z Z W LL LL. LL I.L. 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