Why the Change? Why in Enterprise, Alabama ?
Where is a copy of the ?Draft Report? ?
Engagement Letter for TDC review ?Before? and ?After? a review of the draft report by Scott Brannon and George Ralph Miller on 9/30/2010 in Enterprise Alabama with CRI.
Before
SCHEDULE OF AGREED-UPON PORCEDURES TO BE APPLIED TO EXPENDITURES CHARGED TO TDC CREDIT CARD FROM APRIL 1, 2007 TO MARCH 31,2010
The following TDC cardholders' credit card activity was selected for the procedures noted below: Charles (Sonny) Mares Executive Director, Kriss Titus Executive Director, Tracy Louthain, Pamela Watkins, Loretta Schaffer, Vicki Kitahara, Amy Harrison and the general administrative card.
Based on conversations with management it was determined the following procedures would be performed:
1. Carr, Riggs and Ingram (CRI) will summarize all transactions charged and credited to the above noted credit cards from April 1, 2007 through March 31, 2010. The summary will include the date, amount and purpose of the expenditure if noted or discernable from source documents provided.
2. CRI will review each transaction to determine if the transaction was adequately documented and, when applicable, complied with the TDC's Expense and Travel Policy, Section 125.0104 Florida Statutes and related Florida Statutes and or Florida Attorney General Opinions.
3. Review undocumented activity with management and request invoice documentation from vendors as deemed warranted by management to achieve the purpose of the engagement.
4. CRI will prepare a report documenting the results of the procedures performed and other relevant disclosures CRI feels should be brought to the attention of management.
After
The additional or restated procedures are as follows:
Based on documentation maintained by the Clerk of Court Walton County, Florida, the following procedures would be performed:
1. Carr, Riggs and Ingram (CRI) will summarize Florida Statute 125.0104 and the various County ordinances that established and govern the Walton County Tourist Development Council (TDC).
2. CRI will obtain credit card statements from April 1, 2007 through March 31 , 2010 for all TDC credit card holders, with the exception of David Sell and Tiffany McCaskill .
3. CRI will review documentation provided by the Clerk of Court for each transaction to determine if the transaction appears to be adequately documented and complied with the TDC's Expense and Travel Policy, with the exception of determining whether the expenditure is reasonable and necessary which is at the sole discretion of the TDC per its general guidelines, County policies and Section 125.0104 Florida Statutes.
4. CRI will prepare a report summarizing the findings of the above-noted procedures and determine whether the transactions meet TDC policies, County policies, or Section 125.0104 Florida Statutes.
Excerpts from Billing invoice detailing draft review, participants, location and cost.
Date Employee CST SubCat Service Memo Hrs. Billed
8/31/2010 Galloway OTSVC AGRPR 37400 Review TDC Credit Card Report 29.50 8,280.00
9/30/2010 Galloway OTSVC AGRPR 37400 Meetings with County attorney GRM and BCC Chmn Scott Brannon in Enterprise Office of CRI ? discussed Draft of AGRPR report 5.00 1.400.00