[{"_1":2,"_98":-5,"_99":-5},"loaderData",{"_3":4,"_26":27},"root",{"_5":6,"_17":10,"_18":19,"_20":21,"_22":10,"_23":-5,"_24":-5,"_25":10},"user",{"_7":8,"_9":10,"_11":10,"_12":-5,"_13":-5,"_14":15,"_16":-5},"roles",[],"isAuthenticated",false,"isPremium","planName","subscriptionStatus","featureFlags",{},"insightsBudget","isDevelopmentHost","userPreferences",{},"recaptchaSiteKey","6LcvOJcUAAAAAHsB-gPGfGktcRlKpH7OTIU_dMTD","isImpersonating","impersonation","affiliateStatus","isFreedomPortal","routes/v2/article/layout",{"_28":29,"_30":31},"notFound",true,"relatedArticles",[32,74,86],{"_33":34,"_35":36,"_37":38,"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_55":56,"_57":58,"_59":60,"_61":62,"_63":64,"_65":66,"_67":68,"_69":70,"_71":68,"_72":56,"_73":56},"mediaId",6160798,"mediaKeyId","5448461-f4641f7a47579f926647b227bf05f72a","parentId",5448461,"title","Baker Tilly review finds widespread P-card policy lapses; recommends tighter controls and reconsideration of issuing cards to elected officials","audioSeconds",822,"startMs",3604000,"endMs",4426000,"viewUrl","/Search/View?dp=1&key=5448461-f4641f7a47579f926647b227bf05f72a&start=3604&end=4426","thumbnailUrl","https://assets.pipeline.soar.com/5448461-f4641f7a47579f926647b227bf05f72a/thumbnail_3604000.jpg","articleUrl","/articles/6160798/South-Fulton/Fulton-County/Georgia/Baker-Tilly-review-finds-widespread-P-card-policy-lapses-recommends-tighter-controls-and-reconsideration-of-issuing-cards-to-elected-officials","mediaUrl","https://secure.pipeline.soar.com/6160798-400eb8964d1e594ddaecf7a960c01996/orig.mp4?Expires=1775537037&Signature=H302J5Z37q~woKwEZ9XkK~fsHs0Sdc8H3PEBsAPRu5cmuE5-SWAdxT2o5Jhm-ugw3brfU21X4rmgz8ctHikA4rO5JAh4R5O6KhG1Gw8aIBdJbxtGtEOI-ektADTKBXjUxPuiPOmySf-X0FXc~d0r5jghcdskmWwTBJR-GsgrKUSMIjHH6vn~wphC-2cqy-21RpX7r63MRqxpzf55zoRN2PZLHCg4dghlqrBaI4mr~-UmtnPZz911bIoKCsQtH-M3dfVFgykjZeg3qjT6UZKq5dbe9VIhFYZ5-yDy16gPxKM~O-ao1cUG6CLmuv0fEc~Rqa2wQpwTeIO2EMj5hV0lDQ__&Key-Pair-Id=KUT5TJCACFTXG","author","","date","2025-07-23T07:27:04.51Z","article","A best-practice review of the City of South Fulton's purchasing card (P-card) program conducted by Baker Tilly found continued policy violations, concentrated spending in higher-risk categories (food, travel, lodging, events and equipment), and inconsistent compliance enforcement. The firm recommended structural changes, stricter rules for elected officials' card use and stronger inventory and oversight controls.

The nut graf: Baker Tilly's review examined 25 months of P-card transactions and found nearly $2.86 million in spend; about $840,000 of that amount came from cards issued to the mayor and council members. The firm told council that policy was in place but lacked an accountable structure to enforce rules and recommended either cancelling mayor/council cards or implementing zero-tolerance enforcement and alternative ways to support constituent outreach.

What the review found: Baker Tilly said it reviewed 85 cardholders over a 25-month period (Jan. 2023'Jan. 2025). Of cardholders, roughly 11% were council or mayoral cardholders; the remaining 89% were staff. Total P-card transactions in the review period were about $2.86 million; the staff cohort accounted for roughly $2.02 million and the mayor/council cohort about $840,000. Spending tended to be concentrated in a few departments (economic development, fire, police and public works) and in higher-risk categories such as food, travel, lodging, events and equipment.

Baker Tilly said policy violations identified in prior work (2022/2023) were still observed and that auditors found 13 of 18 prior audit recommendations were not fully addressed. Presenters told council that many P-card purchases appeared inconsistent with best practices for internal controls and that both staff and elected-cardholders had instances of noncompliance.

Recommendations and practical options: The review offered a range of steps to improve controls, including:
- Reassess mayor and council use of P-cards (options include canceling cards for elected officials, requiring staff to make constituent purchases, publication or public review of P-card statements, or a strict suspension policy for misuse).
- Implement a four-part test (public purpose test) for purchases that claim a primary public purpose before using public funds for constituency giveaways.
- Build an accountable P-card program structure (cardholder training, compliance officer, threshold-based approvals, stronger reconciliation and enforcement processes).
- Add inventory and controls for equipment and supplies to reduce risk and identify consolidation or contract purchasing opportunities.

City response: City staff provided written responses to each recommendation and said several changes were under way: procurement and IT were working on inventory control improvements; a compliance officer role would be hired to enforce P-card compliance; Truist Bank was being asked to print tax-exempt wording on new cards; and the city planned additional training and a documented approval process for new cards. Baker Tilly noted a substantial portion of travel/lodging transactions were for police and fire training and recruitment.

Council reaction: Council members asked for implementation timelines and emphasized stricter controls for elected officials' cards and transparency about district-level spending. Baker Tilly said the practice of issuing P-cards to elected officials is uncommon and increases oversight risk, though state law permits such use when strict controls exist.

Ending: Baker Tilly recommended urgent adoption of an accountable program structure and active enforcement. City staff told council they were already working on several of the recommendations and that procurement and finance would return with implementation details.","mediaType","Video","parentTitle","City Council Meeting 7/22/25","oneSentenceSummary","A Baker Tilly review of South Fulton's P-card program found repeated policy violations, concentrated high-risk spending, and inadequate enforcement structures; the firm recommended cancelling or tightly restricting mayor/council cards and strengthening compliance controls.","taxTitle","South Fulton, Fulton County, Georgia","taxId",2961,"location","headline","shortSummary",{"_33":75,"_35":36,"_37":38,"_39":76,"_41":77,"_43":78,"_45":79,"_47":80,"_49":81,"_51":82,"_53":83,"_55":56,"_57":58,"_59":84,"_61":62,"_63":64,"_65":85,"_67":68,"_69":70,"_71":68,"_72":56,"_73":56},6160803,"External auditors give South Fulton an unmodified opinion but flag five material weaknesses and long filing delays",3458,603000,4061000,"/Search/View?dp=1&key=5448461-f4641f7a47579f926647b227bf05f72a&start=603&end=4061","https://assets.pipeline.soar.com/5448461-f4641f7a47579f926647b227bf05f72a/thumbnail_603000.jpg","/articles/6160803/South-Fulton/Fulton-County/Georgia/External-auditors-give-South-Fulton-an-unmodified-opinion-but-flag-five-material-weaknesses-and-long-filing-delays","https://secure.pipeline.soar.com/6160803-2f3fe5c8e04b03d565ca946a58b774d8/orig.mp4?Expires=1775537037&Signature=e9zv3k450035VkCBLtP1L9opmJJMVQERDioa0X4vAWJJKAF2o2U3OVqYwWLy8SJ78WGF3WrRgdbp3HKdrlImW9fEJJSL9dgi3t4iMGOpiMwe2MTKYwgDf6s9uCV6HGfSFVSaXkixk5gxW1y0RUdQft1G43cJmiRNahshDcgcPM7HE-Y~Ly2KMzsdKRoTe0UNNPzmQ9dXAuXgvfKNabGHgJzwsCEcZWIR1e33~Y~0Wq7r66xxfgVQN5NPRhfBtQbKvzT5p1ZIFb3X-UBTe9CzDwcMPtA4eRD~ljpVCQNzg1KJfMUXj2W1QwJwYG7GPsTVjV5JrNvHNnxsH1GK6WuudA__&Key-Pair-Id=KUT5TJCACFTXG","Marlon & Jenkins LLC presented the City of South Fulton's FY2023 audited financial statements and issued an unmodified (clean) opinion, but the audit report identified five material weaknesses in accounting processes and noted the city's financial reports have been issued late for several years.

The auditor, engagement partner Doug Moses of Marlon & Jenkins LLC, told the council the firm ''did issue an unmodified opinion is what you hope to get from the external and independent audit.'' The report nonetheless lists repeated weaknesses: untimely bank reconciliations, errors in revenue recognition and grant reporting, understated accounts payable and accruals, unrecorded receivables and allowances in the newly created sanitation enterprise fund, and a restatement to correct a previously recorded receivable in a capital grant fund.

Why this matters: The nut graf -- the audit shows the city's financial position has improved (auditors reported a large, liquid fund balance as of Sept. 30, 2023) but also documents systemic control failures that prompted material adjustments and require process changes to avoid recurrence.

Key findings and figures: Moses said the city's general fund balance rose to roughly $102.6 million at Sept. 30, 2023, and auditors reported about $118 million in cash and cash equivalents on that date (a figure the presentation described as a snapshot of liquidity). The single-audit work identified two major federal award programs (Coronavirus State and Local Fiscal Recovery Fund and Highway Planning and Construction) that accounted for roughly 99.7% of the city's federal awards in the year under audit.

The five material weaknesses described in the report included:
- Bank reconciliations: auditors found eight of 20 bank accounts were not accurately reconciled as of Sept. 30, 2023, and audit adjustments (totaling in the low millions) were required to correct general ledger cash, TSPOS and capital grant balances.
- Revenue and grant accounting: multiple adjustments were required to receivables, deferred inflows and revenue recognition across the general fund, grant funds and the TSPOS fund; auditors noted one federal highway grant had not been included on the schedule of federal expenditures used to determine single-audit coverage.
- Accounts payable and cutoffs: auditors identified understated accrued liabilities in several funds and recommended stronger year-end cutoff controls and procedures for departments to submit invoices promptly to accounting.
- Sanitation enterprise fund setup: after the city moved sanitation operations from the general fund to a dedicated enterprise fund, auditors helped record receivables and an allowance for doubtful accounts that had not been recognized.
- Restatement of beginning fund balance: auditors removed a previously recorded receivable for an alleged vendor overpayment once follow-up work showed it was not owed, necessitating a prior-period restatement for the affected fund.

Management points and recommendations: The audit listed management points (transaction support for P-card/PCAR transactions, timely invoice payment, segregation of duties for invoice entry and approval, and adoption of a formal investment policy). Auditors reiterated upcoming GASB implementation deadlines (for example GASB 96, and other standards) and encouraged improved MD&A disclosures that explain why balances changed year-over-year rather than only reporting dollar and percent changes.

City response and next steps: City Manager Sharon Subedon and CFO Althea Phillip-Bradley told council they have added staff and used contract help to clear backlog and are working with auditors to address findings. Subedon emphasized the audit period largely reflects work done before her arrival and told council the city is training staff, stabilizing finance personnel and expects to begin the FY2024 audit work in September with a goal to be current for subsequent years.

Council reaction and follow-up: Council members pressed staff on details: how the adjustments arose (turnover and pooled-cash issues), what steps are being taken to reconcile accounts monthly, and when the city expects to be caught up. Moses said the FY2023 audit was issued in June 2025 after prior years' reports were delayed (some reports were many months late) and that the city should target timelier issuance going forward. City management said recruitment is ongoing and the city has used contracted accounting resources to reduce risk while positions are filled.

Ending: Auditors emphasized the improvements needed in basic accounting controls (reconciliations, grant coding, cutoffs and segregation of duties) even as they noted the city's improved fund balance and liquidity. Council directed staff to continue work on corrective actions and to return with progress updates as the city moves to bring audits up to a regular schedule.","Marlon & Jenkins LLC presented the City of South Fulton's FY2023 financial audit and issued an unmodified opinion, but the report lists five material weaknesses and multi-year delays in issuing audited financials.",{"_33":87,"_35":36,"_37":38,"_39":88,"_41":89,"_43":90,"_45":91,"_47":92,"_49":93,"_51":94,"_53":95,"_55":56,"_57":58,"_59":96,"_61":62,"_63":64,"_65":97,"_67":68,"_69":70,"_71":68,"_72":56,"_73":56},6160793,"Forensic audit of the mayor's P-card lists travel and purchase concerns, city and mayor dispute some findings",1377,9392000,10769000,"/Search/View?dp=1&key=5448461-f4641f7a47579f926647b227bf05f72a&start=9392&end=10769","https://assets.pipeline.soar.com/5448461-f4641f7a47579f926647b227bf05f72a/thumbnail_9392000.jpg","/articles/6160793/South-Fulton/Fulton-County/Georgia/Forensic-audit-of-the-mayors-P-card-lists-travel-and-purchase-concerns-city-and-mayor-dispute-some-findings","https://secure.pipeline.soar.com/6160793-d9fac984638c2abe72605b16f289651b/orig.mp4?Expires=1775537037&Signature=J50H1EcfJNJYWzqtV2kiKMo3EsGJE1I-zBGvdX~mujZUUz1lIaS9z266V8iE3~mFhhlsumiA3VGfW-cVbWVtrbHZ5Ol6F8AtIsfJw4CkvFH7VQF~EMDP9n3WJirqCnf4Jg~l6AS2qhCtIUDTf5iSST2RwpgZfTkp6jXyy7m2t5PG3CiAWNam7FmZFNcbuI8a~ApwQi3GgCSZp0PJvErjeXyvMZZ54Lkc2HZkmNSQm7i2bJ~fgwD4SrxyuNA451mR99qarRWqZjzLNpMnJ-wasB7sX7rsuV4dUHN64ha1b3-2eKrja0PZNxUlL~eH95FLs4C5GKuVoVqcOw5BiSmVig__&Key-Pair-Id=KUT5TJCACFTXG","Baker Tilly delivered a forensic audit of purchases made on the mayor's purchasing card covering a roughly two-year period and reported multiple items that the firm said were inconsistent with city travel and P-card policies or lacked the required approvals and documentation.

The firm's executive summary:
The forensic engagement, led by partner Chris Calafatis of Baker Tilly, examined more than 700 transactions totaling about $109,000 on the mayor's card and cataloged items the report's authors said lacked required approvals, were not supported by required travel forms, or appeared to pay for non-city employees on international trips. Calafatis described the audit purpose as ''to review the p card purchases of the mayor and to determine if the purchases were made for personal purposes or if there were other violations of state or city regulations or policies.''

Legal and policy context: Senior manager Randy Sherritt cited Georgia Code Title 36, specifically ''36-80-24,'' as the statute the firm used to frame allowable purchasing-card use for elected officials, and he quoted city travel and P-card rules that require city-manager or city-clerk approval for elected-official travel and prohibit certain purchases (e.g., Cash App-style transfers, sales tax where exempt, equipment and software without IT review and preapproved entertainment/food exceptions).

Audit findings (as summarized in the report presented to council):
- Travel approvals and per diems: The forensic report lists roughly 20 trips totaling about $70,000 and said per-diem payments were issued in advance in many instances. The firm said it found ''no documented approval by the city manager or city clerk for any travel taken by the mayor,'' while noting some per-diem entries showed system approvals by finance staff but not the policy-required city manager or clerk approvals. The report flagged a $459 per-diem disbursement related to an Ethiopia trip that the audit said was canceled but for which the firm found no repayment record in city files.
- Travel paid for non-city employees: The report cites international travel where airfare for a Penn State exchange student/intern was paid on the mayor's card for a trip to Colombia (Bogot\u0000), which the auditors said lacked documented approval.
- Seat upgrades and other travel charges: The firm documented more than 20 airline-seat upgrades that were not preapproved in writing, and it reported international-seating upgrades and other travel expenses that may exceed policy limits unless explicitly authorized.
- Purchases auditors flagged as questionable: examples include subscriptions (streaming and publications), some software and technology purchases the report says should have flowed through the IT department, office furniture purchases (one described in the report as a desk that converts to a pool table) and maintenance items such as vehicle washes and electric-vehicle charging. The audit also found instances of sales tax paid on Georgia purchases and Cash App-style transfers that the P-card policy disallows.

City and mayor responses at the meeting: The mayor disputed blanket characterizations of wrongdoing, said many of the expenses supported civic promotion and outreach (film, marketing and constituent events) and said the individual named interns were paid and worked as part-time staff and that much of the mayor's publicity work produced material used to promote tourism and events. City Manager Sharon Subedon and city staff acknowledged there were gaps in procedures and said the city already is implementing some controls; Subedon said part of the account activity predated her tenure and emphasized staff is working to stabilize finance and procurement processes.

Legal, administrative next steps: The forensic report offered specific recommendations that mirror earlier P-card program suggestions: tighten travel authorization and per-diem processes; clarify that purchases of technology or software be routed through IT; require written manager or clerk approvals for elected-official travel; and seek repayment or other corrective measures where policy violations left city funds used improperly.

Ending: The report cataloged items the firm said require further inquiry and potential recovery. The mayor said he would review the documentation and repay funds where appropriate; council members said they would consider the report and next steps but also urged consistent citywide enforcement of P-card rules so no single office is treated differently.","Baker Tilly's forensic review of purchases made on the mayor's purchasing card identified travel charges, some upgrades and per diems, payments for non-city employees on international trips and purchases auditors flagged as potentially inconsistent with city policy. The mayor denied wrongdoing, said many purchases served city publicity or program","actionData","errors"]

Article not found

Baker Tilly review finds widespread P-card policy lapses; recommends tighter controls and reconsideration of issuing cards to elected officials

External auditors give South Fulton an unmodified opinion but flag five material weaknesses and long filing delays

Forensic audit of the mayor's P-card lists travel and purchase concerns, city and mayor dispute some findings