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ALEX ALFORDApril 5, 2022Mr. Alex Alford, Clerk of Courts & County ComptrollerRE: Examination of Potential Asset MisappropriationPursuant to the provisions of Section 125.01(1)(s), Florida Statutes, Article V, Section 16 and Article VIII, Section1(d), Constitution of the State of Florida, the Internal Audit Department has conducted examination proceduresfor the Clerk of Courts & County Comptroller (the Clerk). This examination was predicated upon an anonymousreport to Clerk's Fraud, Waste, and Abuse hotline alleging improprieties on the part of Walton County Board ofCounty Commissioners.Our examination was conducted in accordance with lawful fraud examination techniques, which include, but arenot limited to, examination of books and records, voluntary interviews of appropriate personnel, and other suchevidence-gathering procedures necessary under the circumstances.Attached is Internal Audit's report which outlines the results of our examination.Respectfully,Kelly Cornelius, CPA, CFE, CFF, CVA, CGMA, CPMDirector of Internal AuditWalton County Clerk of Courts and County Comptroller0571 U.S. HIGHWAY 90 EAST P.O. BOX 1260 DEFUNIAK SPRINGS, FLORIDA 32435-1260(850) 892-8115 FAX (850) 892-8130 SUNCOM 676-8118 FL TOLL FREE l-800-342-0141D25220 U.S. HIGHWAY 331 SOUTH P.O. BOX 1327(850) 267-3066 FAX (850) 267-1335REPLY TO: SANTA ROSA BEACH, FLORIDA 32459
I.BackgroundOn January 31, 2022, the Clerk of Court & County Comptroller (the Clerk) and Internal Audit received ananonymous report to the Fraud, Waste & Abuse hotline from an unidentified source. The reporter allegedcertain improprieties regarding the use of County vehicles and purchasing cards by certain members of theWalton County Board of County Commissioners.Based upon this initial predication, a fraud examination was conducted, which included reviews of relevantrecords and interviews of appropriate personnel.Executive SummaryII.The fraud examination commenced when the Clerk and Internal Audit received a report from an unidentifiedreporter who provided the following statements: Primary Issue: Theft Person's Engaged in this Behavior: William McCormick, County Commissioner, District 1Danny Glidewell, County Commissioner, District 2 Specific or Approximate Time this Incident Occurred: Since January 2019 Details: "Since January 2020, the caller has seen Danny and William abuse their privileges by usingCounty vehicles for personal use and as well as obtaining mileage payment for their personal vehicles.Danny and William use the County's vehicles to go to the liquor store and use the County's credit cardto purchase alcohol."Internal Audit requested additional details from the reporter on February 2, 2022. Specifically, Internal Auditrequested photos of vehicle usage, dates/times of vehicle usage, asset numbers observed on vehicles,dates/times of improper purchases, etc. to aid in our examination. As of April 5, 2022 additional informationhas not been provided.To provide a comparative analysis, Internal Audit included all current commissioners in the scope of ourexamination. Internal Audit reviewed purchasing card transactions and supporting documentation for allcurrent commissioners for the period of October 1, 2018 through January 31, 2022. All transactions werecompared to the County Purchasing Card Policy. While not specifically mentioned in the anonymous report,all available travel vouchers for the period of October 1, 2019 through January 31, 2022 were also reviewed.Purchasing card transactions were identified that are unallowable per the County Purchasing Card Policy, andin certain instances, Florida Statute. Purchasing card transactions were also identified that violated the CountyTravel Policy by lacking travel vouchers. Details of these transactions are included at Section V.Internal Audit reviewed available documentation regarding the use of County vehicles along with AnnualMileage Certifications for all current commissioners for the period of October 1, 2018 through January 31,2022. Based on the limited documentation available and the lack of policies and procedures, Internal Auditwas unable to substantiate the reporter's claim; however, we did summarize the information we were ableto collect. Details of our examination are included at Section V.2
Ill.ScopeThe objectives of Internal Audit were as follows: Determine the existence of possible misuse of County purchasing cards by County Commissioners aspredicated upon an anonymous report alleging improprieties on the part of two commissioners. Determine the existence of possible misuse of County vehicles by County Commissioners aspredicated upon an anonymous report alleging improprieties on the part of two commissioners. Internal Audit's investigation of purchasing card transactions and vehicle usage will cover October 1,2018 through January 31, 2022 for all current County Commissioners in order to review completefiscal years to present. Internal Audit will review Reimbursement of Travel Expense Vouchers for the abbreviated period ofOctober 1, 2019 through January 31, 2022, as these were not included in the initial report but mayprovide additional substantive information. To provide a comparative analysis, Internal Audit will include all current County Commissioners in thescope of our examination.IV.ApproachTeam Members: Kelly Cornelius, Director of Internal AuditLindsay Barnes, Internal AuditProcedures: As part of the examination of this matter, the team took the following actions: Obtained, reviewed, and analyzed memoranda pertaining to the anonymous report describedpreviously Obtained, reviewed, and analyzed the following documents:o Walton County Purchasing Card Policy PP-025o Walton County Travel Policy-10.25.16o Purchasing Card Transactions and supporting documentation for the period of October 1,2018 through January 31, 2022 for each of the following current County Commissioners: District 1: William McCormick District 2: Danny Glidewell District 3: Michael Barker District 4: Trey Nick District 5: Tony Andersono Reimbursement of Travel Expenses Vouchers (Travel Vouchers) and supportingdocumentation for the period of October 1, 2019 through January 31, 2022 for each currentCounty Commissioner, along with each Commissioner's Aide as follows: District 1: Breezy Adkinson District 2: Teresa Lowery District 3: Teresa Crawford District 4: Scott Brannon District 4: Gary Mattison District 5: Laura Ekstromo Annual Mileage Certifications for all current County Commissioners for fiscal years 2019through 2021o Payments of monthly mileage stipends for all current County Commissioners for the periodof January 1, 2019 through January 31, 2022o Asset numbers of vehicles located at County Commissioner offices3
oMaintenance records of vehicles located at County Commissioner offices for the period ofoJanualy l, 2020 through January 31, 2022Fuel records of vehicles located at County Commissioner offices for the period of October 1,2018 through January 31, 2022oFuel usage logs for all current County Commissioners and Aides for the period of October 1,2018 through January 31, 2022Individuals Interviewed: Internal Audit interviewed the Clerk of Courts Director of Administration and the Clerkof Courts Finance Manager to gain an understanding of how purchasing card payments and monthly mileagestipends are processed. Documentation requests were also made through the Clerk of Courts FinanceManager.V.FindingsBased on the documentation reviewed, information collected, and interviews conducted during the course ofthe examination, Internal Audit finds as follows:Improper Use of Purchasing CardsBased on review of purchasing card transactions for all current County Commissioners for the period ofOctober 1, 2018 through January 31, 2022 Internal Audit found the following discrepancies which aresummarized below.a. Purchasing Cards Utilized for Una/lowed ExpensesPurchases of individual meals on purchasing cards are prohibited. Per the Walton County Purchasing CardPolicy, personal charges (such as room service) should not be charged on the purchasing card (P-Card).Additionally, meals are covered under the Travel Policy's per diem rules and should not be charged on theP-Card. Meal charges have been outlined below, including one instance where the individual meal alsoincluded alcohol. We noted another instance where an itemized receipt for a bar and liquor store purchasewas not provided. Per the memo provided by the cardholder, this purchase was for snacks. Unallowablemeals that were reimbursed by the cardholder are identified at Attachment A - Purchasing CardDiscrepancies.,,.t1i,\ '-dtr1c1""""rff''''''U ,Kli, \ r. Q. [,,, tn:te, .,,.Danny GlidewellDanny GlidewellTony AndersonTrey NickTrey NickTrey NickTrey NickTrey NickWilliam McCormickWilliam McCormickWilliam .d·.,.The Embassy Row HotelAC Hotel TallahasseeHutchinson Shores Resort & SpaHutchinson Shores Resort & SpaWashington Court HotelAloftAC Hotel TallahasseeAres Hotels and TicketBootlegger's Bar and LiquorMaderasBoardwalk Burgers?;I?iir ,; a-1:7Amount I 18.98Per the Walton County Purchasing Card Policy, all purchasing card transactions are exempt from state andlocal use tax. The policy also states that it is the responsibility of the cardholder to ensure that no salestax is charged when making purchases. Upon interviews with Clerk Finance, this only applies to purchasesmade within the state of Florida and, while the card holder may request exemption, it does not have to be4
honored in other states. The transactions identified in the table below were purchases within the State ofFlorida that included sales tax. Taxes that were reimbursed by the card holder are identified at AttachmentA - Purchasing Card Discrepancies.1:{ rdholder Narf!j,ftpaf -'Danny GlidewellDanny GlidewellDanny GlidewellDanny GlidewellDanny GlidewellDanny GlidewellMichael BarkerTony AndersonTrey NickTrey NickTrey NickTrey NickTrey NickWilliam McCormickWilliam McCormickWilliam McCormickWilliam McCormickWilliam McCormickWilliam McCormickWilliam McCormickWilliam McCormickWilliam McCormick.··vendor. /28/2109/30/2111/23/2101/19/22. q ,)\11Residence Inn TallahasseeWalgreens.comPGA National ResortReservations.comRenaissance World GolfRemarkableReservations.comHyatt Regency OrlandoHilton SandestinThe Bay RestaurantWalmart Community/SYNCBAC Hotel TallahasseeAC Hotel TallahasseeDollar GeneralPublixMcDonald'sDollar GeneralDollar General98 BBQSweet Southern ComfortPublixAC Hotel TallahasseeSales TaxAmo urit f:2.263.1422.75172.06Unknown - no support38.29172.061.7618.0411.384.9251.13Unknown - memoUnknown - memo0.843.183.060.2117.992.804.8483.01We also identified charges for preferred seating on airline flights. Per the Walton County Travel Policy, alltravel by common carrier shall be reimbursed only at the coach fare rate, except when the coach fare isnot available, as certified in writing by the common carrier. Section 112.061(7), Florida Statute alsostipulates that the most economical method of travel should be utilized for each trip. If transportationother than the most economical class is incurred the statute states that the charges in excess of the mosteconomical class shall be refunded by the traveler. The transactions identified below did not includejustification to substantiate that the purchase was the most economical option available at time ofbooking.;f{; rdholde'r a'rrie'Danny GlidewellDanny GlidewellDanny GlidewellDanny GlidewellDanny GlidewellDanny GlidewellDanny GlidewellTony AndersonTony AndersonTony AndersonTony AndersonTony AndersonTony AndersonTony Anderson·.,; 1::)jte1:;. '.-; . . '· ·".'f3t}\Jendor.1··;., ,,t,,\;American AirlinesAmerican AirlinesDeltaDeltaDeltaAmerican Airlines - Buisness ClassAmerican Airlines - Buisness ClassAmerican AirlinesAmerican AirlinesAmerican AirlinesAmerican AirlinesAmerican AirlinesAmerican AirlinesAmerican 8/1907/12/1907/12/195 '····Amount,,5,},-''. 9.30157.05162.8219.6644.1244.12
'.it: ·rdholder Naijie'.; .Tony AndersonTony AndersonTony AndersonTony AndersonTony AndersonTony AndersonTrey NickTrey NickTrey NickTrey NickTrey NickTrey NickTrey NickTrey NickTrey NickTrey NickTrey NickTrey NickTrey NickTrey NickTrey NickTrey NickTrey NickTrey NickTrey NickWilliam McCormick·. '.;r:fate.·:l; lVerictor . .· ,;iii\':'i '::.: :.Amount · eltaDeltaDeltaDeltaAmerican AirlinesAmerican AirlinesAmerican AirlinesAmerican AirlinesDeltaAmerican AirlinesAmerican AirlinesDeltaDeltaDeltaDeltaAmerican AirlinesAmerican AirlinesAmerican AirlinesAmerican AirlinesAmerican AirlinesAmerican AirlinesAmerican AirlinesAmerican Airlines - Buisness ClassAmerican Airlines - Buisness 31/2201/31/22The Purchasing Card Policy prohibits fuel purchases for County vehicles while traveling locally.Additionally, the County maintains fuel sites across the County that are to be utilized to fuel Countyvehicles. We noted that following instances where purchasing cards were used at local fuel pumps whenthe initial point of travel was DeFuniak Springs, Florida.William McCormickTrey NickTrey NickTrey NickCEFCO #0407 Defuniak SpringsTexaco 035942376-Big Boss 3055Circle K # 0908301/18/2212/03/2012/08/2007 /08/21SO.OS16.305.0168.67We identified two charges for airline baggage that were incurred for someone who was not a Countyemployee. Per policy, only authorized business purchases may be completed with a P-Card. These chargeswere identified by the Clerk Finance Department and refunded.Danny GlidewellDanny GlidewellAmerican AirlinesAmerican Airlines03/06/1903/06/1930.0030.00Per Walton County Travel Policy, it is the sole responsibility of the traveler to cancel any reservationsmade for a trip and document the reason for the cancellation with the approving authority. It furtherstates that any expenses/reservations not refunded by the vendor to the County will be due to be repaidto the County by the traveler.6
A transaction for a hotel room was identified where no itemized receipt was submitted. The memoprovided for support states that the room was cancelled and that the charge would be refunded. As ofMarch 2, 2022 a refund has not been received.:tczardholder Name .Danny Glidewell,'' ,Jl)ateRenaissance World Golf12/10/21A transaction was identified where a hotel was booked in December but the conference to be attendedwas scheduled for January. The error was not identified by the card holder prior to the hotel check-in date,thus a cancellation fee was incurred. As of March 14, 2022 a refund has not been received.' 1ie;irdnolderName'lMichael BarkerAC Hotel Tallahassee Florida12/04/21We identified two charges for attending the 2019 Florida Association of Counties Legislative Conferencewhere the flight times do not correspond with the conference dates. Per the conference materialsprovided, the conference dates were March 4, 2019 at 9:00am to March 6, 2019 at 5:00 pm. The flightspurchased were for an arrival of March 4, 2019 at 2:45pm and a departure of March 6, 2019 at ll:42am.A luggage charge was incurred on March 3, 2019 that does not correspond with the purchased flights.Only one hotel stay was incurred for the trip with charges beginning March 3, 2019 through March 5,2019, which is also inconsistent with the purchased arrival flights. A hotel no-show fee for the secondroom was incurred on March 6, 2019. As of March 14, 2022, evidence of a refund could not be located.No explanation could be found in supporting documentation for the inconsistent dates.;iz: . ·raholder Na''ffie\ , .Trey NickTrey NickTrey NickTrey NickTrey Nick': (l:Date.::;:,, .:,1,;;t\, 'Mendor}Ii:(American AirlinesAmerican AirlinesAmerican AirlinesThe Embassy Row HotelThe Embassy Row Hotel01/16/1901/16/1903/03/1903/06/1903/06/19'\ :1:Arnourit ?:I:419.80419.8030.00841.44280.48We identified two charges for attending the 2020 Florida Association of Counties Legislative Conferencewhere the dates of the hotel stays were inconsistent with the conference materials. The materials citeconference dates of December 2, 2020 through December 4, 2020, however the hotel stays wereNovember 30, 2020 through December 3, 2020. Additional documentation was not provided with thepurchasing card statement or the travel vouchers to justify an additional hotel night prior to theconference. : 5::;oateDanny GlidewellDanny GlidewellHyatt Regency JacksonvilleHyatt Regency Jacksonville12/04/2012/04/20707.56662.56We noted a hotel charge for the 2020 National Association of Counties Conference that was inconsistentwhen compared to other commissioners who attended. One Commissioner's rooms for himself and hisaide was significantly more than the other attendees. The Travel Policy states that the traveler shall selectlodging which is the most economical available. The original two flights purchased for the conferencewere 597 .60. Changes were made to the original flight reservations incurring additional fees of 850.02.Preferred seating fees of 174.80 were also incurred. Justification for the fees in excess of other travelerswas not provided nor was a travel voucher submitted.7
· . 1 ·.··· 0 t\;:·· \?t:'"-:ights'.Cat'ciff laer Name . ayed,1'Trey Nick4Trey Nick. ,'Hdtltl,,t \i ' :.l t'.C sf f ::. Origirialll' aaitio"nal Preferread: st; : 't,,,/('"''''c? {:i;i\"f ',,,'- : }?\'',,: r."i - TotalCo t'.ir\x1,,} Night!,'.· Flight Cost Flight Cost s tihg of Fligt,1) .Total CQst682.8042, 731.20555,462.401,494.351,494.35Total Trip Cost\,i;:.:yJfb ''2,731.20Total Trip CostComparative Trip 1Comparative Trip 1 , :,:f:,:t:· ,Tota1 ::·.'\}:'",, .40174.80298.87298.87597.60248.61248.61Comparative Trip 2 unknownComparative Trip 272,988.701,494.35 unknown2,092.09298.87497.22298.60Total Trip 5.962,097.95-902.202,390.694,488.64One Commissioner's charges incurred for the 2021 Florida Association of Counties Trust (FACT) RiskManagement Conference were inconsistent with other travelers. Neither itemized hotel folios nor travelvouchers were submitted for the charges. Per the memos provided by the cardholder, the six chargeswere for three hotel rooms and two sets of parking fees. The charges identified as hotel rooms were morethan those of other attendees' who were charged 40 after the portion paid by FACT. The hotel did notcharge parking for the event. The 40 charge identified as parking in the memo is indicative of anadditional room fee. Internal Audit was unable to determine who stayed in each of the rooms or thenature of the 65.24 charge. At time of charge, the Commissioner employeed 2 aides. Additionally, thecharges appear to include sales tax. ;:J:ts! 'Caraholaer l\l fo1!'Trey NickTrey NickTrey NickTrey NickTrey NickTrey NickCounty Employee 1County Employee 2County Employee 3County Employee 4.;'!\lights Stayed'.;t; · . Cost Per. NightunknownunknownunknownunknownTotal g'o'm' Cost . '' ;ct?ijrk:ing 80.0080.0080.0080.00-The Purchasing Card Policy states that the P-Card is to be used for business related expenses and serviceswith no greater than a 500 per transaction limit depending on departmental needs, with the exceptionof travel expenses. We noted the following charge that did not include authorization or justification toexceed the 500 limit.'}!,DateDanny GlidewellRemarkable01/07/22A charge for an additional return flight ( 368) on November 6, 2019 for the Housing and Health PeerExchange was incurred. The original flight ( 558) was purchased on October 17, 2019 with a return flightof November 7, 2019. Neither the submitted travel voucher nor supporting documentation provideexplanation for incurring the cost of an additional return flight.Tony AndersonDelta8
Four charges were incurred where the cardholder has indicated that the parking charges wereunauthorized and that a refund would be received. The Purchasing Card Policy states that in cases ofdisputed transactions, the card holder must complete a Statement Dispute Form documenting the reasonfor the disputed item and other transaction details. The card holder must submit the form to the P-CardAdministrator who will deal directly with the bank and the vendor. The card holder will assist in ensuringthat appropriate credits for the reported disputed items or billing errors appear on subsequentstatements. Statement Dispute Forms were not completed by the cardholder. As of March 15, 2022, arefund has not been received nor has the cardholder requested a new card as a result of unauthorizedcharges.: Ca.rdholder erBarker'.!'IPate)1 .;:% i&i Vend or '' ',Wj3\'./·IlArrioun't . ,.: 8/2216.0012.0012.0012.00A charge incurred on August 10, 2021 did not have an itemized receipt. Per the memo provided onSeptember 17, 2021, this was an accidental personal charge for a funeral arrangement. The charge wasnot reimbursed until January 25, 2022.'))fCar:dholder NameTrey NickSw *Soiree LLC08/10/21A charge was incurred at a hotel within Walton County. No documentation was provided to justify thenecessity of the charge. Taxes incurred for the stay were reimbursed on January 4, 2020.: ]ieardholder NatneTrey NickTrey NickHilton SandestinHilton Sandestin12/03/1912/06/19165.3916.65The Purchasing Card Policy also states that online purchases are not allowed. The majority of transactionsreviewed were via online transactions. As such, these charges were not separately identified.b. Purchasing Card Transactions Without Itemized ReceiptsWalton County's Purchasing Card Policy states that when a receipt can not be found or reprinted by avendor a Missing Documentation Form must be completed. Per policy, a Missing Documentation Formmay only be used twice in one fiscal year. If use of the form occurs more than twice in one fiscal year, thecardholder's account will be suspended until the end of the fiscal year.No Missing Documentation Forms were utilized during the period of our review, but rather memos wereprovided. The table below notes cardholder's who exceeded two missing receipts within a fiscal year. Perthe Clerk Finance Department, cardholder accounts were not suspended by County Purchasing.\':V,&l;;,, , 'Cardholc( fNameDanny GlidewellDanny GlidewellDanny GlidewellDanny GlidewellMichael BarkerMichael BarkerTony AndersonTony Anderson ?·,,,, ':.Perirl'a;:,:,10/01/18 - 09/30/1910/01/19 - 09/30/2010/1/20 - 9/30/2110/01/21- 01/31/2210/1/20 - 9/30/2110/1/21 - 1/31/2210/1/18 - 9/30/1910/1/19 - 9/30/209. ii: , ·:Nurrib.e'.f'cif MemosI:':'517030200
. . t]t%kf\ Cardholden,Namef,\\0(.t,. ' . p'eno a!s!t,1. \\,. ,,i.,,Tony AndersonTrey NickTrey NickTrey NickTrey NickWilliam McCormickWilliam McCormick: ;ZS{ . .10/1/20 - 9/30/2110/01/18 - 09/30/1910/01/19 - 09/30/2010/01/20 - 09/30/2110/01/21- 01/31/2210/01/20 - 09/30/2110/01/21 - 01/31/22Number'.tof: Memos''0:'I0945848The Purchasing Card Policy requires an itemized receipt, not just a credit card transaction slip. Thefollowing table summarizes purchasing card transactions identified by Internal Audit where itemizedreceipts were not provided.· , 1:(;a'rallolder Namlai: ·Danny GlidewellDanny GlidewellDanny GlidewellTony AndersonTrey NickTrey NickTrey NickTrey NickTrey NickWilliam McCormickWilliam McCormickc.···· ·. :'Oate\, «"'"'"'···"'Sf'en d'or. · ;;;,is,,'?\:!'.\.'? .Hilton I nternationa IPGA National ResortRenaissance World GolfHilton I nternationa IAmericana HotelAmericana HotelHotels.comYoung, MichaelAC Hotel TallahasseeSweet Southern ComfortAres Hotels and 1/1902/07/2003/02/2001/20/2209/30/2101/31/22. ,'. Amount ' ··: 4020.50460.1349.221,656.97Purchasing Card Transactions with No Supporting DocumentationThe following purchasing card transactions had no supporting documentation, Missing DocumentationForm, or memo provided. Per discussion with the Clerk Finance Department, the cardholder account wasnot suspended by County Purchasing.'J;i,J:i'ardho1c1er:Na'm'e "'.Trey NickTrey NickTrey NickTrey NickTrey NickTrey NickTrey Nick. ::': oate. ·""':*':"s',,. :?6 11:'iVenaor ·· .,11:'ii.'.;,:tAmount l''i\ :American AirlinesAmerican AirlinesAmerican AirlinesAmerican AirlinesAmerican AirlinesExxonMobil 47925037American 0d. Use of Purchasing Cards by OthersWalton County's Purchasing Card Policy states:The only person entitled to use the card is the person whose name appears on the faceof the card. The card may not be lent to another person for any reason. Delegating theuse of the P-Card to another employee is strictly prohibited.Internal Audit identified the following instances where it appears that a Walton County employee otherthan the cardholder initiated a purchase.Danny GlidewellDanny GlidewellAmerican AirlinesAmerican Airlines01/16/1907/15/1910246.6144.12
\ t;ardholder Narrie,Danny GlidewellDanny GlidewellTony AndersonTony AndersonTony AndersonTony AndersonTony AndersonTony AndersonTony AndersonTony AndersonTony AndersonTony AndersonTony AndersonTrey NickTrey NickTrey NickTrey NickTrey NickTrey NickTrey NickTrey NickTrey NickTrey NickTrey NickTrey NickTrey NickTrey NickTrey NickTrey NickTrey Nick.· ·\,oate··' . ' tr. n.dor*:;;.;;;,}. /i rnountAmerican AirlinesNationa I Association of CountiesAmerican AirlinesAmerican AirlinesNACOAmerican AirlinesAmerican AirlinesNACOAmerican AirlinesAmerican AirlinesDeltaDeltaNational Association of CountiesAmerican AirlinesAmerican AirlinesNational Association of CountiesAmerican lf Power CompanyDeltaNationa I Association of CountiesFlorida Association of Counties, Inc.American .99479.00275.00373.001,030.0075.0017.64e. OtherThe following section outlines other charges identified that, while not specifically addressed in thePurchasing Card Policy, Internal Audit considers to be inconsistent with best practices.We identified charges that were described as meals for Board of County Commissioner meetings, othermeetings during business hours, or snacks for a commissioner's office. The policy does not specificallyaddress meals for commissioners during scheduled Board meetings, other meetings, or snacks for theiroffices, however it does disallow individual meals .,1 "·,w 'dh.r: o Id.er. Na in''J!;: .Michael BarkerTrey NickTrey NickWilliam McCormickWilliam McCormickWilliam McCormickWilliam McCormickWilliam McCormickWilliam McCormickWilliam McCormickWilliam McCormick :'.Date.·,:'\'··,;; .Jflendor!.: ::;.,Wal martThe Bay RestaurantWalmart Community/SYNCSDollar GeneralPublixMcDonald'sDollar GeneralDollar GeneralPublix98 BBQDollar 25/2104/05/2108/12/2109/28/2109/28/2109/28/2111' ;·:AmountJ 3.543.21
{ fdholder Nami:\1 William McCormickWilliam McCormickWilliam McCormick. }:Pate :· .,,, ,,·. . I\.·· ·'.')( endor ·'\.if;:;.s rnounf . - '!Sweet Southern ComfortPublixDollar General09/30/2111/23/2112/06/2149.22103.9754.55Car wash charges were identified during our review. In accordance with Florida Statute 112.061(7){f), foreach year of our review all current County Commissioners completed an Annual Mileage AllowanceCertification to receive a stipend to mitigate the cost of driving their personal vehicle for local business.Policy states that when a stipend is received, a County vehicle should only be utilized when travelingoutside Walton County. As such, use of a County vehicle should be limited. Justifications for the need formonthly, recurring car wash memberships was not provided with the purchasing card support.\:'.:earaholi:ler Narn·e'William McCormickWilliam McCormickWilliam McCormickWilliam McCormickTrey Nick. :,\\\Date '?f .:·Si\i:yendor ,l :. Jzi mount 'lf,.A Proper WashA Proper WashQuick & CleanQuick & CleanQuick & Clean - 39.9939.9939.9939.9925.00A complete detail of all purchasing card discrepancies is included at Attachment A - Purchasing CardDiscrepancies.Lack of Reimbursement of Travel Expense Vouchers (Travel Vouchers)The Purchasing Policy states that any travel expenditures that are charged to the P-Cards should also be includedon the employee's Travel Voucher form to account for the total trip cost. Additionally, the Walton County TravelPolicy states:The Walton County travel reimbursement form shall be used by all travelers when requestingreimbursement
Danny Glidewell 09/23/21 PGA National Resort 22.75 Danny Glidewell 11/08/21 Reservations.com 172.06 Danny Glidewell 12/10/21 Renaissance World Golf Unknown -no support
