As in any business there are, to my knowledge, two types of credit cards used. There are the fleet credit cards, where for example, the card is used for all vehicle maintenance and gas. This fleet card is use by all authorized personnel in the employment of that business.
Then there are the individual cards used by an employee. Only those whose name is on the card may use it for specific business expenses. They also must be in the employment of that company.
According to the Rushton’s Audit Report for 2018, 2019, and 2020, City Administrator Dickerson, now City Manager, does not have Watkinsville’s City credit cards activity under control.
Rushton noted for those years that adequate supporting documentation is not maintained for credit card transactions. Effective internal controls require that all transactions be property supported by appropriate supporting documentation. And failure to maintain proper supporting documentation for transactions subjects the assets of the City to greater risk of misappropriation.
Rushton’s findings was employees at the city are not maintaining a monthly statement for each account and individual receipts for each purchase made during the month.
Management concurred with Rushton’s finding for those three years, and responded that the city would take immediate action, and personnel would implement a process to maintain individual receipts for each credit card transaction. If action was implemented, why year-after-year does Rushton show the same findings? Why hasn’t the City Manager been held accountable for this failure.
As an example of no control over credit cards, Watkinsville ex-Mayor Dave Shearon lost the November 2019 election to Bob Smith. Shearon’s term of office ended January 1, 2020. Yet a Watkinsville City credit card issued to Shearon shows it being used for 4-months after his leaving office.
When Mayor Smith brought up the issue of Shearon's name still on the City credit card statement, the issue was down played, and they tried to make the Mayor look like a trouble maker. But according to then City Council Pro Tem Brodrick, now Mayor, it was only used for several months for gas. That reminded me when Secretary of State Clinton said about the four Americans killed in Benghazi, "What does it matter?" It matters because the funds were used for personal reason and not an official City business.
If someone used Shearon’s Watkinsville credit card after he left office, there was a fraud committed, and must be investigated by an outside agency. If Shearon used it then it is a misappropriation of city funds, and Sheron must reimburse the City for those 4-months of personal usage.
But the main questions would be, after 3-years in office why did City Manager Dickerson allow a credit card to be used by an unauthorized person, even if he is an ex-mayor? When Mayor Smith brought up the issue of Shearon’s credit card, why didn't Dickerson investigated and appropriate action taken?
I Guess upsetting the apple cart when there is only a few rotten apples in the cart doesn't matter. The Main Street liberal, good-old-boy network is alive and well in Watkinsville.
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