Agenda Item   



                                                                                                                        ASR Control  22-000572




legal entity taking action:

Board of Supervisors

board of supervisors district(s):


SUBMITTING Agency/Department:

Sheriff-Coroner   (Approved)

Department contact person(s):

Brian Wayt (714) 647-1803 



Dave Fontneau (714) 704-7919



Subject:  Retroactive Payment of Dell Marketing L.P. Invoices


      ceo CONCUR

County Counsel Review

Clerk of the Board


No Legal Objection




3 Votes Board Majority




    Budgeted: Yes

Current Year Cost: $660,626

Annual Cost: N/A




    Staffing Impact:


# of Positions:

Sole Source: N/A

    Current Fiscal Year Revenue: N/A

  Funding Source: State: 100%  (Proposition 172)

County Audit in last 3 years: No



    Prior Board Action: N/A





Retroactively approve payment of Dell Marketing L.P. invoices for emergency purchase of various critical audio-visual components and computer hardware an amount not to exceed $660,626.








Retroactive approval of the Dell Marketing L.P. invoices will allow the Sheriff-Coroner Department to pay the vendor for the emergency purchase of various critical audio-visual components and computer hardware.






Critical purchases were made for the construction and development of the new Technology building located in Tustin (Bell Building). Among these purchases were several audio-visual (A/V) components needed for internal communications with staff throughout the new facility. An encumbrance was generated for purchases for the new building within FY 2020-21 and secured with delivery orders (DO’s) to cover invoices from Dell Marketing L.P., (Dell).  The order dates of the items were not clearly specified by our order processor to Dell and the invoices listed with the shipping date as the order date. Thus, invoice dates did not fall within the dates the funds were encumbered for FY 2020-21. Additionally, staff did not process the invoice for payment immediately. The order was very large with over fifty deliveries of computer hardware and A/V components. County guidelines state invoices should not be processed until all goods and services have been received and accepted. Due to the multiple shipments, and Accounts Payable unaware of the encumbrance, invoice processing was delayed until all goods and services were delivered and accepted. This was months after the date of the invoices. Once invoice processing began and all packing slips were collected from the multiple shipments, the issue with the order date on the invoice, and the encumbrance date for FY 2020-21 not coinciding, was discovered. Due to poor internal communications, the invoice was not processed timely or correctly, and a retroactive event occurred.


The Sheriff-Coroner Department (Sheriff) requests retroactive approval of invoices from Dell in the amount of $660,626 for the purchase of critical audio-visual and computer hardware for the Sheriff's Information Technology Division. 


Tighter internal controls have been established at the Division level. A team of three staff members are now responsible for invoice processing and order placement.  Further development of a relationship between the Information Technology Division and key personnel within the Sheriff’s Financial Division have improved. This has resulted in better communication, more support with assistance on invoice inquiries as well as in all other areas pertaining to financials. 


The following invoices are pending:


Invoice #

Date of Invoice









Total Invoice Amount:







The total cost of the invoices can be absorbed within the existing appropriations in Sheriff-Coroner's FY 2022-23 Budget for Budget Control 060. 










Attachment A - Invoices