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 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), 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.