Centre For Local Research into Public Space (CELOS)
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You are on the [Pcard Documentation] page of folder [Financial Records]
For the cover page of this folder go to the Pcard documentation
Sample problem with open data about City Pcard spending
May 10, 2017, email to the City's Accounting Services Division:
On Dec.14 2016, a purchase of $2020.29 for pucks and hockey tape from Eagle Beaver was attributed twice to Dufferin Grove, once for cost centre 13001 and once for cost centre 13057. I just happened to come across this one but perhaps there are others like it.
The response:
The City of Toronto has robust procedures and tools (both system and manual) available for detecting error/duplicate purchases.
The noted items are not duplicates/mistakes. The noted purchases were made by two different cardholders to accommodate the needs of their respective Cost Centres.
It was suggested that I would have to find out the story behind the duplications through Freedom of Information, so I made the application.
Application for information to Corporate Access, City of Toronto, May 9, 2017:
Please provide me with the reason why there are two orders for $2020.29 to Eagle Beaver Sports on the city's Open Data Pcard expenditures list for Dec.14, 2016. The 13001 cost centre calls the order "drop-in skate" and the 13057 cost centre calls the order "recreational and educational supplies." But both cost centres refer to Dufferin Grove Park, for exactly the same items (pucks and hockey tape offered for sale at the skate lending outlet).
I contacted Janet Buck of the Accounting Services Division, asking if there might have been a mistake in data entry, but she wrote back: "The information recorded on the Open Data website accurately reflects the PCard purchases for the month of December 2016....I would recommend that you contact the City Clerk's Office and submit a "Freedom of Information Request". Based on your FOI submission, the division will be requested to provide you with answers"
Email from Corporate Access assistant registrar Thelia-Lee Cole to Laurie Owens, manager of PFR Financial Services, May 16, 2017
fee for FOI returned, June 15, 2017
Further to confirmation from our office by way of Manager Susan Campbell, concerning the need to handle questions raised by Jutta Mason, routinely. I am forwarding you Ms. Mason's contact information (she is also cc'd on this e-mail), so she may speak with you directly.
Ms. Mason is seeking an explanation as to why there are two orders for $2020.29 to Eagle Beaver Sports on the City's Open Data Pcard expenditures list for Dec.14, 2016. The 13001 cost centre calls the order "drop-in skate" and the 13057 cost centre calls the order "recreational and educational supplies." But both cost centres refer to Dufferin Grove Park, for exactly the same items (pucks and hockey tape offered for sale at the skate lending outlet).
May 19, 2017, Response from Laurie Owens, Manager Financial Services, Parks, Forestry and Recreation
I have investigated the Pcard transactions you questioned and suspected were errors, however there is a business explanation for the purchases.
In December, Community Recreation staff ordered supplies based on estimated usage for the 2016/2017 rink season. One staff ordered supplies for Wallace AIR and Campbell AIR, another staff ordered supplies for Dufferin Grove AIR, therefore the purchases were not duplicated but made for different locations by different staff.
I understand how two purchases in the same period would have appeared much different than previous years and warranted your question.
Additionally, there was fewer requests for these supplies, which has resulted in a quantity of stock remaining to be used for the next season, possibly sufficient that an order will not have to be made for the next season.
May 22, 2017, email from Jutta to Laurie Owens
so the staff ordered large quantities of pucks and tape, not only for Dufferin Rink but also for Wallace Rink and Campbell Rink. Do your know why they didn't use the Wallace and the Campbell cost centre codes, but put everything under the Dufferin Grove cost centre codes?
And also why the GL Account descriptions were different for identical supplies?
The story will get even more complicated when I get the 2016 "income by day" for Dufferin Grove from you. Since some expenditures for the other parks are attributed to Dufferin Grove, does that mean the income would also be listed under Dufferin Grove?
June 6, 2017, email from Laurie Owens
One of the [pucks and tape] purchases should have been against Wallace account code, the intended area for the supplies to be used, making the transaction an error to P13057. The current supervisor has been made aware of this and will be diligent in ensuring the correct account is charged for future expenditures at his locations.