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

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…