A forensic audit by KPMG documented widespread violations of DeKalb County's purchasing rules. Companies that were paid millions of dollars either lacked contracts or got more than their contracts stipulated.

The accounting firm gathered data in connection with 33 vendors of everything from recreational equipment to computer services. They also interviewed vendors and county employees in six departments plus the offices of Chief Executive Officer Vernon Jones and the Board of Commissioners. These are among their findings released last week:

FINDINGS

Professional services firms in the auditor's sample were collectively paid $10.9 million more than their contracts stipulated. Firms without contracts were paid another $5.4 million. In many cases, purchases entered into a computer monitoring system contained no maximum spending limit.

The county code and the county administration's procurement policy were inconsistent. This led to confusion about the requirements. For instance, employees didn't always know whether competitive bidding was necessary.

Contracts involving both goods and services were awarded based on the process for goods, which was less stringent than the one for services. KPMG recommended splitting such contracts and awarding them separately.

HIGHEST-PAID COMPANIES

Paid: $3,665,030

Contracted: $50,000

EMA Inc., a computer services company, got 11 orders of $49,000 apiece on one day, in one example the auditor cited. That's just below the $50,000 threshold for a competitive selection process.

Paid: $3,220,403

Contracted: $0

ISPA Inc. got six purchase orders for over $268,000, all on one day, for example. The orders were approved by county Executive Assistant Richard Stogner.

KEY PLAYERS

• Mike Bell: DeKalb County finance director. He spotted the violations last year.
• Burrell Ellis: DeKalb County commissioner. He pushed for the forensic audit by KPMG.
• Richard Stogner: DeKalb County executive assistant. He approved purchase orders and contracts without bids. He said the purchase orders were consistent with prices paid by the state for similar services.
• Vernon Jones: DeKalb County chief executive officer. He said he's trying to get to the bottom of the problem.

WHAT'S BEING DONE ABOUT IT

The Jones administration will set spending limits on contracts and enter them into a computer monitoring system.

The administration is developing a purchasing manual for employees and is requiring more training.

The administration is conducting its own audit by an outside team that includes Wayne Hill, the former chairman of the Gwinnett County Board of Commissioners.