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****PRELIMINARY AND TENTATIVE FINDINGS**** particular expenditure serves to further the identified public purpose, should be present at the point in time when the voucher is presented for payment of funds. The Attorney General has further indicated that unless such documentation is present, the request for payment should be denied. We judgmentally selected and reviewed 59 expenditures made during the period October 2012 through June 2014 totaling $358,029 and noted 16 expenditures totaling $28,297 for which FMPA records did not evidence the public purpose, as follows. Employee Activities, Awards. and Recognitions. The FMPA charged and coded $82,354 to "Employee Activities" or "Awards and Recognition." Of the 52 expenditures tested, 11 expenditures totaling $23,844 were charged to these accounts for which FMPA records did not evidence the public purpose served, as noted in Table 12. Table 12 Expenditures Coded to Employee Activities or Awards and Recognition Amount Description $12,688 Holiday parties 4,627 Purchase of 86 adult and 13 child tickets to a local tourist attraction for FMPA's sumtner picnic 3,270 Gift cards given to staff for birthdays, anniversaries, overall appreciation 2,098 For 2 Orlando Magic season tickets to be used each game by an employee and guest 905 Luncheon to raise funds for charity purchases 256 Retirement party $23844 Total Source: FMPA Records ➢ Flowers. The FMPA charged and coded $12,030 to "flowers." One of the 59 expenditures tested of $1,517 was for rental of a Christmas tree and decorations for the FMPA's office building. The FMPA's records did not evidence the public purpose served by this expenditure. ➢ Meetings. The FMPA charged and coded $106,850 to "meetings." Of the 59 expenditures tested, one expenditure for $1,206 was a payment to a refreshment services company for one month of beverages, and another was a $965 payment to another vendor for various utensils, paper products such as plates and cups, and other various supplies, all of which are monthly recurring expenditures for stocking the FMPA catering and break rooms. A total of $44,809 was paid to these two companies during the period October 2012 through June 2014. ➢ Other. One of the 59 expenditures tested was a $616 payment to a restaurant for an employee fun day/field day for which FMPA records did not evidence the public purpose. Absent documentation evidencing how expenditures serve an authorized public purpose, there is an increased risk that expenditures may not be reasonable or necessary to serve a public purpose. Recommendation: The FMPA should strengthen its procedures to require documentation that expenditures serve an authorized public purpose and retain such documentation in its records prior to payment. 18 20