9-1 Project Two

Competencies

In this project, you will demonstrate your mastery of the following competencies:

Identify fraudulent activity through the use of detection techniques

Develop optimal fraud prevention strategies for implementation in an organization

Scenario

You are an internal auditor working in mergers and acquisitions for a large international corporation. The corporation recently acquired Brainiac Toys, a midsize, family-owned company. As part of the standard due diligence required in acquisitions, you will be conducting an audit of the acquired Brainiac Toys. Your manager has asked you to evaluate Brainiac Toys’s internal controls and financial reporting against accepted accounting standards. While conducting your audit, you found evidence of fraud with the accounts payable department, namely with some invoices you have acquired. Using the supplemental materials, you have been asked to create a presentation to stakeholders with your findings and solutions for Brainiac Toys.

This project will enable you to practice creating a fraud hypothesis after fraud has been identified and developing fraud prevention strategies for the future.

Directions

For this project, you will create a 14-slide presentation for the next steps for the corporation to present to stakeholders. In your presentation, you will:

Identify information that would indicate fraudulent activity from Brainiac Toys.

Describe how the fraud risk assessment applied in the audit is used to determine fraud.

Summarize ethical considerations for the fraud risk assessment used in the audit.

Build a fraud hypothesis based on the reports. Include the following:

How this hypothesis was developed

Information

that was used to support your hypothesis

Type of data analysis used

Describe potential levels of impactthis fraud would have internally for Brainiac Toys.

Propose a strategy based on the fraud risk assessment to prevent future fraud incidents.

Suggest strategies that Brainiac Toys could use to be considered compliant, based on standard accounting practices.

Determine the impact of the recommended fraud prevention strategies on the company.

Determine parties responsible for the implementation of the new strategies.

Propose a schedule for implementation of the suggestions provided.

Fraud Assessment

Using the Project Two

Fraud Risk Assessment

Template, you will complete the fraud assessment, based on the data you have from the Project One Company Introduction and the other supporting materials.

Supporting Materials

The following resources support your work on the project:

Resource: Project Two Brainiac Toys Accounts Payable

This Excel document will clarify the data needed to assess internal controls to complete the presentation.

Resource: Project One Company Introduction

This Word document will clarify the background, the characters, and other information needed to complete the fraud report.

Project Two Rubric

CriteriaExemplary (100%)Proficient (90%)Needs Improvement (70%)Not Evident (0%)Value

Information

Exceeds proficiency in an exceptionally clear, insightful, or sophisticated mannerIdentifies information that would indicate fraudulent activity from Brainiac ToysShows progress toward proficiency, but with errors or omissions; areas for improvement may include adding details related to information that would indicate fraudulent activity from Brainiac ToysDoes not attempt criterion9

Fraud Risk Assessment

Exceeds proficiency in an exceptionally clear, insightful, or sophisticated mannerDescribes how the fraud risk assessment applied in the audit is used to determine fraudShows progress toward proficiency, but with errors or omissions; areas for improvement may include adding details related to how the fraud risk assessment applied in the audit is used to determine fraudDoes not attempt criterion9

Ethical Considerations

Exceeds proficiency in an exceptionally clear, insightful, or sophisticated mannerSummarizes ethical considerations for the fraud risk assessment used in the auditShows progress toward proficiency, but with errors or omissions; areas for improvement may include adding details related to ethical considerations for the fraud risk assessment used in the auditDoes not attempt criterion9

Fraud Hypothesis

Exceeds proficiency in an exceptionally clear, insightful, or sophisticated mannerBuilds a fraud hypothesis based on the reportsShows progress toward proficiency, but with errors or omissions; areas for improvement may include adding details related to building a fraud hypothesis based on the reportsDoes not attempt criterion9

Impact

Exceeds proficiency in an exceptionally clear, insightful, or sophisticated mannerDescribes potential levels of impact this fraud would have internally for Brainiac ToysShows progress toward proficiency, but with errors or omissions; areas for improvement may include adding details related to potential levels of impact this fraud would have internally for Brainiac ToysDoes not attempt criterion9

Future Fraud

Exceeds proficiency in an exceptionally clear, insightful, or sophisticated mannerProposes a strategy based on the fraud risk assessment to prevent future fraud incidentsShows progress toward proficiency, but with errors or omissions; areas for improvement may include adding details related to a strategy based on the fraud risk assessment to prevent future fraud incidentsDoes not attempt criterion9

Compliant

Exceeds proficiency in an exceptionally clear, insightful, or sophisticated mannerSuggests strategies that Brainiac Toys could use to be considered compliant, based on standard accounting practicesShows progress toward proficiency, but with errors or omissions; areas for improvement may include adding details related to strategies that Brainiac Toys could use to be considered compliant, based on standard accounting practicesDoes not attempt criterion9

Prevention Strategies

Exceeds proficiency in an exceptionally clear, insightful, or sophisticated mannerDetermines the impact of the recommended fraud prevention strategies on the companyShows progress toward proficiency, but with errors or omissions; areas for improvement may include adding details related to the impact of the recommended fraud prevention strategies on the companyDoes not attempt criterion9

Parties Responsible

Exceeds proficiency in an exceptionally clear, insightful, or sophisticated mannerDetermines parties responsible for the implementation of the new strategiesShows progress toward proficiency, but with errors or omissions; areas for improvement may include adding details related to parties responsible for the implementation of the new strategiesDoes not attempt criterion9

Schedule

Exceeds proficiency in an exceptionally clear, insightful, or sophisticated mannerProposes a schedule for implementation of the suggestions providedShows progress toward proficiency, but with errors or omissions; areas for improvement may include adding details related to a schedule for implementation of the suggestions providedDoes not attempt criterion9

Clear Communication

Exceeds proficiency with an intentional use of language that promotes a thorough understandingConsistently and effectively communicates in an organized way to a specific audienceShows progress towards proficiency, but communication is inconsistent or ineffective in a way that negatively impacts understandingShows no evidence of consistent, effective, or organized communication5

Citations and Attributions

ACC 691 Project One Company Introduc�on
Internal Controls for Brainiac Toys
You are an internal auditor for Con�nental Holdings Corp., a holding company that owns controlling
shares in many businesses. While Con�nental holds a controlling interest in its subsidiaries, it has le� the
individual companies alone to manage opera�ons and accoun�ng func�ons independently. Each
subsidiary submits a quarterly report with ﬁnancial results to Con�nental. Con�nental has had a strong
track record over the past several years in picking winners out of the various business en��es for sale. It
has grown past the funding limits of its private partners and is taking the steps needed to go public
within the next several months. As part of this process, Con�nental is reviewing the opera�ons of each
of its subsidiary companies. The biggest concern is to ensure that each of the subsidiaries has a clean set
of books and accoun�ng procedures. When a company goes public, its ﬁnancials are open to increased
scru�ny, so Con�nental wants to be sure that there are no “skeletons in the closet.” You have been
assigned the task of overseeing the review of Brainiac Toys. Your teammate, Jill, has conducted the
interviews and gathered other informa�on for you to review. Below is the informa�on she has collected
for you to aid in the report.
Brainiac Toys
Brainiac Toys started opera�ons in the garage of Hans Schuler in 2008. Hans no�ced that his kids were
bored with simple games and puzzles, so he created more challenging ac�vi�es for them. As his kids
started showing their friends what he had made, Hans received requests from parents around the
neighborhood. Hans soon had a lucra�ve part-�me job on his hands. Over the next few years, Hans
rented space in a local manufacturing facility to produce toys and games at a faster pace. He purchased
the rights to other products and expanded his product line.
Fast forward to 2018. Hans, now working full-�me for the company, had a thriving produc�on facility
with over 50 products. He distributed the products through various retail stores in the region. He
decided it was �me to increase his market reach by developing a website and selling products online.
Hans recognized that he did not have the capital needed to invest in an online infrastructure. Brainiac
Toys was already organized as a private corpora�on, so he started looking for a corporate partner.
Con�nental Holdings was interested, but only if it could hold a majority ownership interest in the
company. Con�nental assured Hans that he would be retained as the company CEO for at least 10 years,
at which point Hans would likely want to re�re anyway. Hans swallowed hard and made the decision to
sell.
Brainiac Toys currently has a produc�on division and a sales division. Corporate headquarters houses the
accoun�ng department, human resources, central IT, and research and development.
Accounting Department
The accoun�ng department for Brainiac Toys handles the accoun�ng func�ons for the whole
corpora�on. While the overall company has grown, the accoun�ng department is s�ll a rela�vely small
opera�on.
Hans was not an accountant by trade, so he decided to oﬄoad most of the accoun�ng work to his CFO,
Barry Black. Barry was a local CPA used by Hans to ﬁle his taxes when he started the company. A�er a
few years, the work Barry was doing became complex enough that Hans hired him to be the full-�me
1
company accountant. Barry later was named the CFO when Brainiac Toys started as a private
corpora�on.
Barry was a CPA for 20 years before star�ng to work full-�me for Brainiac Toys. He set up the company
accoun�ng system and expanded it as the company grew. The accoun�ng staﬀ consists of Barry, the CFO;
Angela, the controller; Jose, who is the accounts receivable manager; Julie, who is the accounts payable
manager; and two clerks, Larry and Maria, who handle data entry and other tasks.
Barry developed accoun�ng procedures as the department grew. At ﬁrst, he handled all the accoun�ng
func�ons, with authority to disburse all checks. Barry started wri�ng down accoun�ng procedures as
they were needed. Old procedures were removed only when new ones superseded them. The following
are some of the rules regarding accoun�ng func�ons.
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
All disbursement checks must have two signatures from among the following posi�ons: CEO,
CFO, controller, accounts receivable manager, or accounts payable manager.
A. The CFO has a signature stamp from Hans that was used periodically before the accoun�ng
staﬀ grew to suﬃcient size to allow for others to sign checks.
All disbursements must be authorized by one of the following posi�ons: CEO, CFO, or controller.
All incoming mail must be opened by two employees, with one of them being either the CFO,
the controller, or the accounts receivable manager.
The monthly checking account statement needs to be reconciled within ﬁve business days of
receipt, by either the CFO, the controller, or one of the clerks.
The accounts receivable manager is responsible for matching up all checks received against the
A/R records detailing which customers have outstanding balances.
Incoming checks are either deposited nightly by two employees in the bank’s night depository
or are locked in the safe in the CFO’s oﬃce un�l the next business day.
The CFO is the only person authorized to have a key to the safe in the CFO’s oﬃce.
Customers who order products online must pay for the product before it is shipped.
The accounts receivable manager will receive an electronic ﬁle of all online customer payments
daily. This ﬁle needs to be matched up against shipping records to be sure all payments were
received prior to shipment. This reconcilia�on can be delegated to one of the clerks.
The accounts payable manager will receive invoices for delivery of raw materials and supplies as
well as bills of lading. These need to be matched up with the receiving report created by the
receiving department and the original purchase order.
All payments for raw materials and supplies should be made within the cash discount period, if
applicable.
Inventory of raw materials and ﬁnished goods should be counted at least quarterly.
A pety cash fund of no more than $500 is kept for non-standard expenses. Only the pety cash
custodian keeps a key to the lockbox.
Employees are allowed two weeks of vaca�on annually, with unused balances required to be
cashed out a�er one year.
All documents need to be ﬁled in the central oﬃce ﬁling room within two weeks of month-end
closing.
Passwords to the IT system should be changed every three months. Passwords should not be
reused.
All oﬃcial company correspondence should use the company leterhead. It looks more
professional and carries more authority that way.
2
Interviews
Interview With Hans, the CEO
Jill: Congratula�ons on building up such a successful company. At Con�nental, we have been very
pleased with the posi�ve returns on our investment.
Hans: Thank you. At ﬁrst, I was skep�cal about giving up my ownership interest, but Con�nental has
been true to its word about being a “hands-oﬀ” owner. We wouldn’t be in as great of shape today
without the added investments from your company.
Jill: I see that you oversee product development and are very ac�ve in the produc�on side of the
business. How have you managed the ﬁnancial aspects and demands of the company?
Hans: I was very lucky to have a great CPA do my taxes those ﬁrst few years. Barry has been wonderful to
work with. I trust him en�rely to run the ﬁnances. He has never let me down. As you can atest, he has
led us forward with great proﬁts.
Jill: How o�en do you review ﬁnancial statements?
Hans: I receive a monthly report with es�mates of our proﬁt, and a quarterly report that I go over
together with Barry.
Jill: Does this happen every quarter? Do you sign oﬀ on the results?
Hans: I don’t need to sign anything oﬃcial. We are not a publicly traded company, so Barry says we don’t
need to follow the SOX rules, or whatever they are called.
Jill: Do you s�ll review the disbursement requests and sign checks?
Hans: Oh, I haven’t done that regularly in years. I do ﬁll in occasionally when Barry or Angela is sick, but I
don’t think I have had to do that in several months now.
Jill: I no�ce in the accoun�ng procedures that there is a signature stamp for you that Barry has used in
the past. Is that s�ll in use?
Hans: We needed that when there was only the two of us and I was too busy to sign the checks in a
�mely manner. But we do not use it anymore. I do not even know where that stamp ended up. I believe
the last �me I saw it was a couple of years ago, when we were s�ll using Flecker Supplies.
Interview With Barry, the CFO
Jill: Barry, how long have you been with the company?
Barry: I joined the company full-�me about ten years ago. Before that I was a prac�cing CPA for 20 years.
3
Jill: How did you develop the accoun�ng system at Brainiac Toys?
Barry: I started with a simple accoun�ng system using QuickBooks. When we outgrew that system, I had
a custom system developed for us by an accoun�ng so�ware company. It is ﬂexible and we can add
modules to it as needed.
Jill: One of the policies states that you are the only one with a key to the safe in your oﬃce. What
happens if you are sick or out of town?
Barry: I give the key to my daughter Julie. She is very trustworthy and can get whatever is needed from
the safe.
Jill: Do you keep the signature stamp with Hans’s signature in the safe in your oﬃce?
Barry: I guess it is in there. That’s where I always kept it, but I don’t think I’ve seen it for a while now.
Jill: Who prepares the ﬁnancial statements for the company?
Barry: Angela, the controller, does that for us. She downloads the informa�on from the accoun�ng
system and organizes the data into a more user-friendly reading format.
Jill: Does anyone work with her on that task?
Barry: No, it’s prety easy to do. The basic format is generated by the accoun�ng so�ware. She just needs
to add the relevant informa�on that’s not oﬃcially entered into the accoun�ng system to get the
statements to represent what actually happens here.
Interview With Angela, the Controller
Jill: How o�en do you reconcile the checking account?
Angela: I only do it when there has been a high volume of ac�vity, typically around the holidays.
Otherwise, I assign it to one of the clerks. I think Maria has been doing it recently.
Jill: Where are the company leterhead and other pre-numbered documents kept?
Angela: I keep those supplies here in my oﬃce.
Jill: Under lock and key?
Angela: Only the pre-numbered checks. Who would want to steal company leterhead or invoices?
Jill: I understand from Barry that you prepare the ﬁnancial statements that are sent up to Con�nental
Holdings on a regular basis.
Angela: That’s right. I download the basic informa�on from the accoun�ng so�ware and adjust the data
for other relevant events.
4
Jill: Could you give me an example of one of these other events?
Angela: Sure. We all know that research and development costs need to be expensed for tax purposes as
they are spent. However, why are we really spending that money? To beneﬁt future revenues. So, I
increase the assets on the balance sheet and reduce the expenses on the income statement to show this
reality.
Jill: But that’s a viola�on of GAAP principles.
Angela: Yes, but that’s ok in this case. We don’t put these entries into the accoun�ng system, so the
taxes we ﬁle using the so�ware are s�ll correct. Since we are not a publicly traded company, we don’t
have to follow all the rules of GAAP anyway. This method beter reﬂects economic reality.
Jill: You do understand that you will be a part of a publicly traded company in a few months, right?
Angela: Yes, I do. We will have to stop making those adjustments to the statements at that point, I guess.
Interview With Jose, the Accounts Receivable Manager
Jill: As manager of the accounts receivable, what do you do on most days?
Jose: We have two types of customers. The ﬁrst type is what we have had for years, accounts with the
stores and retail outlets who buy our product in bulk. We sell to them on credit, with generous payment
terms. We tailor these to the size and importance of each customer. While most of the �me, we oﬀer
terms of 2/10, net 30, with some of our bigger customers we will oﬀer 3/45, net 90. And believe me,
some of them take 90 days to pay some�mes.
Jill: What is the other type of customer you have?
Jose: Those are the individual customers that buy from our online website. We don’t have to worry
about wai�ng for the money from them, as they usually pay with a credit card. We have had some pay
with an electronic check at �mes. I don’t like it when they use that method because occasionally their
checks will bounce. We s�ll need to match up the payment with the shipping records to be sure we have
been paid before the product has shipped. There are some that slip through from �me to �me. We then
must send out leters asking for payment.
Jill: With your retail customers, what is your history with bad debt? How o�en do you write oﬀ a
receivable as uncollec�ble?
Jose: We really try to work with those customers who have trouble paying for one reason or another. I
would prefer that we create a standard �me frame before we commence with the write-oﬀ, something
like 150 days past due. However, Barry asks me to send him the really late ones so he can talk to them
personally. I guess his method works because he is successful in ge�ng payment more o�en than not.
5
Jill: I see that it is company policy to get two weeks of vaca�on �me each year. Does everyone take
vaca�ons? What happens if mul�ple accoun�ng department employees want to take a vaca�on at the
same �me?
Jose: That would be a problem. However, Angela hates to take vaca�ons, so she will pick up any slack in
the oﬃce. I don’t think I’ve ever seen her take a vaca�on day, in fact. I know I am not that dedicated to
my job!
Interview With Julie, the Accounts Payable Manager
Jill: Julie, how long have you been with the company?
Julie: I graduated college two years ago. At ﬁrst, I struggled to ﬁnd a job, but my dad—sorry, Barry—let
me know about an opening here. He helped me get through the interview process and I got the job.
Jill: What was your degree in?
Julie: I graduated with a degree in poli�cal science, with a minor in history.
Jill: How did you learn how to do this job?
Julie: My dad—umm, Barry—showed me what to do. It’s really easy to follow the procedures that he
wrote down for me.
Jill: One of the company policies is to pay all invoices within the cash discount period, if applicable. Does
the company always follow this procedure?
Julie: Of course, if we have the money.
Jill: What does that mean?
Julie: Well, I always check the bank account balance before making payments. If there isn’t enough
money in there, I wait un�l there is before releasing the checks. Some�mes that means we miss the cash
discount period.
Jill: How do you check the balance? Do you ask Angela what the spendable amount is?
Julie: No, I just go online to the bank website to see what’s in the account. My dad has the password and
lets me use it. He thinks it’s smart of me to be sure we don’t bounce any checks.
Interview With Larry, an Accounting Clerk
Jill: What are some of your job func�ons?
Larry: I always seem to get stuck with matching up the payable documents. It’s supposed to be Julie’s
job, but she doesn’t seem to know which document is which some�mes. She’s a daddy’s girl. If you ask
6
me, she gets paid much more than she’s worth. How about spreading some of that money around to the
people who are really doing the work?
Jill: Sorry to interrupt, but could you describe the process you use?
Larry: Sorry about that. Anyway, I put together the invoice, the purchase order, the bill of lading, and the
report from the receiving department. Some�mes these don’t match up and I have to hunt down the
missing informa�on. More o�en than not, it involves someone in the receiving department not
recording the receipt of materials on the clipboard on the desk. “It was missing,” they say. They really
need to put a string on that thing so it stays in one place.
Jill: Do you have any other job func�ons that you do regularly?
Larry: Yes, I am the one who ﬁles all the documents in the ﬁling room. What a boring job! I have o�en
wondered why we bother. No one seems to look at them once they are ﬁled. The whole room could
catch ﬁre and no one would even care, in my opinion.
Jill: Are the documents photocopied or digi�zed in some way?
Larry: Well, of course some of them are only in digital form. But the paper ones are the only copies we
have.
Interview With Maria, an Accounting Clerk
Jill: What are some of your job func�ons?
Maria: I prety much help whoever is busy with things. Some�mes I reconcile the bank account.
Some�mes I match up the online customer payments with the shipping logs. I will go and count the
inventory each quarter to make sure it matches with our accoun�ng records.
Jill: Are you the only one who reconciles the bank account?
Maria: Mostly. Although some�mes Angela wants to do it herself, when there have been a lot of
transac�ons, like around the holiday season.
Jill: I’m told that you are the custodian of the pety cash fund.
Maria: That’s correct.
Jill: How o�en does that need to be replenished?
Maria: It depends. Most of the �me it will go two to three months before it almost runs out. But a few
�mes last year it needed to be replenished a�er only a week or two.
Jill: Why was that?
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Maria: Angela had some immediate expenses that needed to be paid and didn’t have �me to wait for
the check disbursement process to be completed.
Jill: Did she provide the proper receipts?
Maria: Of course! Everything was done according to procedure. The expenses seemed to be legi�mate to
me.
8
Fiscal Year
Vendor Name
Vendor Address
2017
2017
2017
2017
2017
2017
2017
2017
2017
2017
2017
2017
2017
2017
2017
2017
2017
2017
2017
2017
2017
2017
2017
2017
2017
2017
2017
2017
2017
2017
2017
2017
2017
2017
2017
2017
2017
2017
2017
2017
2017
2017
2017
2017
2017
2017
2017
2017
2017
2017
Oregon Public Utilities
Flecker Supplies
IRS
Oregon Employment Department
Gilbert Supplies
Wholesale Craft Supplies
Garcia Office Supplies
Castcom Internet
P-Mobile Company
Better Electronics
Oregon Public Utilities
IRS
Better Electronics
Oregon Employment Department
Gilbert Supplies
Garcia Office Supplies
Castcom Internet
P-Mobile Company
Portland Fabricators
Better Electronics
Wholesale Craft Supplies
IRS
Oregon Employment Department
Gilbert Supplies
Garcia Office Supplies
Castcom Internet
P-Mobile Company
Barnaby Suppliers
Oregon Public Utilities
IRS
Oregon Employment Department
Kobayashi Company
Gilbert Supplies
Garcia Office Supplies
Castcom Internet
P-Mobile Company
Oregon Public Utilities
IRS
Oregon Employment Department
Wholesale Craft Supplies
Garcia Office Supplies
Castcom Internet
P-Mobile Company
Gilbert Supplies
Oregon Public Utilities
Flecker Supplies
IRS
Oregon Employment Department
Garcia Office Supplies
Castcom Internet
3500 Front Street, Portland, OR
5207 Highlands Way, Bend OR
1973 Rulon White Blvd, Ogden UT
875 Union St. NE, Salem, OR
15 Sullivan Way, Boise, ID
35 Capital Ave, Sparks, NV
155 W. Hunter Street, Vancouver, WA
1000 First Street, Portland, OR
1433 35th Street, Beaverton, OR
4501 Joy Street, Salt Lake City, UT
3500 Front Street, Portland, OR
1973 Rulon White Blvd, Ogden UT
4501 Joy Street, Salt Lake City, UT
875 Union St. NE, Salem, OR
15 Sullivan Way, Boise, ID
155 W. Hunter Street, Vancouver, WA
1000 First Street, Portland, OR
1433 35th Street, Beaverton, OR
2500 Pine Street, Portland, OR
4501 Joy Street, Salt Lake City, UT
35 Capital Ave, Sparks, NV
1973 Rulon White Blvd, Ogden UT
875 Union St. NE, Salem, OR
15 Sullivan Way, Boise, ID
155 W. Hunter Street, Vancouver, WA
1000 First Street, Portland, OR
1433 35th Street, Beaverton, OR
32 S. Harbor Road, Tacoma, WA
3500 Front Street, Portland, OR
1973 Rulon White Blvd, Ogden UT
875 Union St. NE, Salem, OR
1842 Delta Drive, Sacramento, CA
15 Sullivan Way, Boise, ID
155 W. Hunter Street, Vancouver, WA
1000 First Street, Portland, OR
1433 35th Street, Beaverton, OR
3500 Front Street, Portland, OR
1973 Rulon White Blvd, Ogden UT
875 Union St. NE, Salem, OR
35 Capital Ave, Sparks, NV
155 W. Hunter Street, Vancouver, WA
1000 First Street, Portland, OR
1433 35th Street, Beaverton, OR
15 Sullivan Way, Boise, ID
3500 Front Street, Portland, OR
5207 Highlands Way, Bend OR
1973 Rulon White Blvd, Ogden UT
875 Union St. NE, Salem, OR
155 W. Hunter Street, Vancouver, WA
1000 First Street, Portland, OR
2017
2017
2018
2018
2018
2018
2018
2018
2018
2018
2018
2018
2018
2018
2018
2018
2018
2018
2018
2018
2018
2018
2018
2018
P-Mobile Company
Gilbert Supplies
Portland Fabricators
Better Electronics
Oregon Public Utilities
Wholesale Craft Supplies
IRS
Oregon Employment Department
Gilbert Supplies
Garcia Office Supplies
Castcom Internet
P-Mobile Company
Barnaby Suppliers
Oregon Public Utilities
IRS
Vandalay Industries
Oregon Employment Department
Gilbert Supplies
Garcia Office Supplies
Castcom Internet
P-Mobile Company
Oregon Public Utilities
Wholesale Craft Supplies
IRS
1433 35th Street, Beaverton, OR
15 Sullivan Way, Boise, ID
2500 Pine Street, Portland, OR
4501 Joy Street, Salt Lake City, UT
3500 Front Street, Portland, OR
35 Capital Ave, Sparks, NV
1973 Rulon White Blvd, Ogden UT
875 Union St. NE, Salem, OR
15 Sullivan Way, Boise, ID
155 W. Hunter Street, Vancouver, WA
1000 First Street, Portland, OR
1433 35th Street, Beaverton, OR
32 S. Harbor Road, Tacoma, WA
3500 Front Street, Portland, OR
1973 Rulon White Blvd, Ogden UT
1450 W. 53rd, New York, NY
875 Union St. NE, Salem, OR
15 Sullivan Way, Boise, ID
155 W. Hunter Street, Vancouver, WA
1000 First Street, Portland, OR
1433 35th Street, Beaverton, OR
3500 Front Street, Portland, OR
35 Capital Ave, Sparks, NV
1973 Rulon White Blvd, Ogden UT
Invoice
2186774
Number
Invoice
Date 1/12/2017
2304
473774
4140
320017
371
32108
11041674
9757167
429049
2186826
473833
431451
4167
320030
32132
11041893
9757188
58325
433854
384
473892
4194
320043
32156
11042111
9757208
12875
2186931
473951
4222
3204
320056
32180
11042330
9757229
2186983
474010
4249
397
32204
11042548
9757250
320069
2187036
2561
474069
4276
32228
11042766
1/16/2017
1/16/2017
1/20/2017
1/24/2017
1/26/2017
1/30/2017
1/30/2017
1/30/2017
2/8/2017
2/12/2017
2/16/2017
2/19/2017
2/20/2017
2/24/2017
2/28/2017
2/28/2017
2/28/2017
3/1/2017
3/4/2017
3/16/2017
3/16/2017
3/20/2017
3/26/2017
3/30/2017
3/30/2017
3/30/2017
3/30/2017
4/9/2017
4/16/2017
4/20/2017
4/21/2017
4/25/2017
4/30/2017
4/30/2017
4/30/2017
5/12/2017
5/16/2017
5/20/2017
5/20/2017
5/30/2017
5/30/2017
5/30/2017
5/30/2017
6/12/2017
6/16/2017
6/16/2017
6/20/2017
6/30/2017
6/30/2017
9757271
320082
58470
436256
2187088
411
474128
4304
320095
32252
11042985
9757291
14148
2187140
474187
3550
4331
320109
32276
11043203
9757312
2187193
424
474246
6/30/2017
6/30/2017
7/1/2017
7/7/2017
7/12/2017
7/16/2017
7/16/2017
7/20/2017
7/22/2017
7/30/2017
7/30/2017
7/30/2017
7/30/2017
8/12/2017
8/16/2017
8/16/2017
8/20/2017
8/24/2017
8/30/2017
8/30/2017
8/30/2017
9/11/2017
9/12/2017
9/16/2017
2018
2018
2018
2018
2018
2018
2018
2018
2018
2018
2018
2018
2018
2018
2018
2018
2018
2018
2018
2018
2018
2018
2018
2018
2018
2018
2018
Oregon Employment Department
Gilbert Supplies
Better Electronics
Garcia Office Supplies
Castcom Internet
P-Mobile Company
Portland Fabricators
Better Electronics
Oregon Public Utilities
IRS
Oregon Employment Department
Gilbert Supplies
Garcia Office Supplies
Castcom Internet
P-Mobile Company
Barnaby Suppliers
Better Electronics
Oregon Public Utilities
Wholesale Craft Supplies
IRS
Vandalay Industries
Oregon Employment Department
Gilbert Supplies
Garcia Office Supplies
Castcom Internet
P-Mobile Company
Barnaby Suppliers
875 Union St. NE, Salem, OR
15 Sullivan Way, Boise, ID
4501 Joy Street, Salt Lake City, UT
155 W. Hunter Street, Vancouver, WA
1000 First Street, Portland, OR
1433 35th Street, Beaverton, OR
2500 Pine Street, Portland, OR
4501 Joy Street, Salt Lake City, UT
3500 Front Street, Portland, OR
1973 Rulon White Blvd, Ogden UT
875 Union St. NE, Salem, OR
15 Sullivan Way, Boise, ID
155 W. Hunter Street, Vancouver, WA
1000 First Street, Portland, OR
1433 35th Street, Beaverton, OR
32 S. Harbor Road, Tacoma, WA
4501 Joy Street, Salt Lake City, UT
3500 Front Street, Portland, OR
35 Capital Ave, Sparks, NV
1973 Rulon White Blvd, Ogden UT
1450 W. 53rd, New York, NY
875 Union St. NE, Salem, OR
15 Sullivan Way, Boise, ID
155 W. Hunter Street, Vancouver, WA
1000 First Street, Portland, OR
1433 35th Street, Beaverton, OR
32 S. Harbor Road, Tacoma, WA
4358
320122
438659
32300
11043422
9757333
58633
441061
2187245
474305
4386
320135
32324
11043640
9757354
14806
443464
2187298
437
474364
3668
4413
320148
32348
11043858
9757374
15235
9/20/2017
9/21/2017
9/22/2017
9/30/2017
9/30/2017
9/30/2017
10/1/2017
10/4/2017
10/12/2017
10/16/2017
10/20/2017
10/21/2017
10/30/2017
10/30/2017
10/30/2017
10/30/2017
11/8/2017
11/12/2017
11/16/2017
11/16/2017
11/16/2017
11/20/2017
11/21/2017
11/30/2017
11/30/2017
11/30/2017
11/30/2017
2018
2018
2018
2018
2018
2018
2018
2018
2018
2018
2018
2018
2018
2018
2018
2018
2018
2018
2018
2018
2018
2018
2018
2018
2018
2018
2018
2018
2018
2018
2018
2018
2018
2018
2018
2018
2018
2018
2018
2018
2018
2018
2018
2018
2018
2018
2018
2018
2018
Portland Fabricators
Oregon Public Utilities
Singh Lumber
IRS
Oregon Employment Department
Better Electronics
Gilbert Supplies
Garcia Office Supplies
Castcom Internet
P-Mobile Company
Oregon Public Utilities
IRS
Barnaby Suppliers
Kobayashi Company
Oregon Employment Department
Gilbert Supplies
Wholesale Craft Supplies
Garcia Office Supplies
Castcom Internet
P-Mobile Company
Better Electronics
Oregon Public Utilities
IRS
Oregon Employment Department
Gilbert Supplies
Garcia Office Supplies
Castcom Internet
P-Mobile Company
Portland Fabricators
Oregon Public Utilities
Wholesale Craft Supplies
IRS
Oregon Employment Department
Gilbert Supplies
Garcia Office Supplies
Castcom Internet
P-Mobile Company
Vandalay Industries
Better Electronics
Oregon Public Utilities
IRS
Oregon Employment Department
Gilbert Supplies
Garcia Office Supplies
Castcom Internet
P-Mobile Company
Barnaby Suppliers
Oregon Public Utilities
IRS
2500 Pine Street, Portland, OR
3500 Front Street, Portland, OR
1333 Industrial Rd, Bend, OR
1973 Rulon White Blvd, Ogden UT
875 Union St. NE, Salem, OR
4501 Joy Street, Salt Lake City, UT
15 Sullivan Way, Boise, ID
155 W. Hunter Street, Vancouver, WA
1000 First Street, Portland, OR
1433 35th Street, Beaverton, OR
3500 Front Street, Portland, OR
1973 Rulon White Blvd, Ogden UT
32 S. Harbor Road, Tacoma, WA
1842 Delta Drive, Sacramento, CA
875 Union St. NE, Salem, OR
15 Sullivan Way, Boise, ID
35 Capital Ave, Sparks, NV
155 W. Hunter Street, Vancouver, WA
1000 First Street, Portland, OR
1433 35th Street, Beaverton, OR
4501 Joy Street, Salt Lake City, UT
3500 Front Street, Portland, OR
1973 Rulon White Blvd, Ogden UT
875 Union St. NE, Salem, OR
15 Sullivan Way, Boise, ID
155 W. Hunter Street, Vancouver, WA
1000 First Street, Portland, OR
1433 35th Street, Beaverton, OR
2500 Pine Street, Portland, OR
3500 Front Street, Portland, OR
35 Capital Ave, Sparks, NV
1973 Rulon White Blvd, Ogden UT
875 Union St. NE, Salem, OR
15 Sullivan Way, Boise, ID
155 W. Hunter Street, Vancouver, WA
1000 First Street, Portland, OR
1433 35th Street, Beaverton, OR
1450 W. 53rd, New York, NY
4501 Joy Street, Salt Lake City, UT
3500 Front Street, Portland, OR
1973 Rulon White Blvd, Ogden UT
875 Union St. NE, Salem, OR
15 Sullivan Way, Boise, ID
155 W. Hunter Street, Vancouver, WA
1000 First Street, Portland, OR
1433 35th Street, Beaverton, OR
32 S. Harbor Road, Tacoma, WA
3500 Front Street, Portland, OR
1973 Rulon White Blvd, Ogden UT
58755
2187350
27
474423
4440
445866
320161
32372
11044077
9757395
2187403
474482
15902
3231
4467
320174
450
32396
11044295
9757416
448269
2187455
474541
4495
320187
32420
11044514
9757437
58957
2187507
463
474600
4522
320200
32444
11044732
9757457
3820
450671
2187560
474658
4549
320213
32468
11044951
9757478
16654
2187612
474717
12/1/2017
12/12/2017
12/12/2017
12/16/2017
12/20/2017
12/24/2017
12/24/2017
12/30/2017
12/30/2017
12/30/2017
1/12/2018
1/16/2018
1/16/2018
1/19/2018
1/20/2018
1/24/2018
1/26/2018
1/30/2018
1/30/2018
1/30/2018
2/3/2018
2/12/2018
2/16/2018
2/20/2018
2/25/2018
2/28/2018
2/28/2018
2/28/2018
3/1/2018
3/8/2018
3/16/2018
3/16/2018
3/20/2018
3/26/2018
3/30/2018
3/30/2018
3/30/2018
3/30/2018
4/7/2018
4/12/2018
4/16/2018
4/20/2018
4/28/2018
4/30/2018
4/30/2018
4/30/2018
4/30/2018
5/12/2018
5/16/2018
2018
2018
Oregon Employment Department
Wholesale Craft Supplies
875 Union St. NE, Salem, OR
35 Capital Ave, Sparks, NV
4577
476
5/20/2018
5/20/2018
2018
2018
2018
2018
2018
2018
2018
2018
2018
2018
2018
2018
2018
2019
2019
2019
2019
2019
2019
2019
2019
2019
2019
2019
2019
2019
2019
2019
2019
2019
2019
2019
2019
2019
2019
2019
2019
2019
2019
2019
2019
2019
2019
2019
2019
2019
2019
2019
2019
2019
2019
Gilbert Supplies
Garcia Office Supplies
Castcom Internet
P-Mobile Company
Oregon Public Utilities
Singh Lumber
IRS
Vandalay Industries
Oregon Employment Department
Garcia Office Supplies
Castcom Internet
P-Mobile Company
Gilbert Supplies
Portland Fabricators
Oregon Public Utilities
Wholesale Craft Supplies
IRS
Oregon Employment Department
Gilbert Supplies
Garcia Office Supplies
Castcom Internet
P-Mobile Company
Barnaby Suppliers
Oregon Public Utilities
IRS
Oregon Employment Department
Gilbert Supplies
Garcia Office Supplies
Castcom Internet
P-Mobile Company
Wholesale Craft Supplies
Oregon Public Utilities
IRS
Oregon Employment Department
Gilbert Supplies
Garcia Office Supplies
Castcom Internet
P-Mobile Company
Portland Fabricators
Oregon Public Utilities
IRS
Barnaby Suppliers
Oregon Employment Department
Gilbert Supplies
Garcia Office Supplies
Castcom Internet
P-Mobile Company
Vandalay Industries
Oregon Public Utilities
Wholesale Craft Supplies
IRS
15 Sullivan Way, Boise, ID
155 W. Hunter Street, Vancouver, WA
1000 First Street, Portland, OR
1433 35th Street, Beaverton, OR
3500 Front Street, Portland, OR
1333 Industrial Rd, Bend, OR
1973 Rulon White Blvd, Ogden UT
1450 W. 53rd, New York, NY
875 Union St. NE, Salem, OR
155 W. Hunter Street, Vancouver, WA
1000 First Street, Portland, OR
1433 35th Street, Beaverton, OR
15 Sullivan Way, Boise, ID
2500 Pine Street, Portland, OR
3500 Front Street, Portland, OR
35 Capital Ave, Sparks, NV
1973 Rulon White Blvd, Ogden UT
875 Union St. NE, Salem, OR
15 Sullivan Way, Boise, ID
155 W. Hunter Street, Vancouver, WA
1000 First Street, Portland, OR
1433 35th Street, Beaverton, OR
32 S. Harbor Road, Tacoma, WA
3500 Front Street, Portland, OR
1973 Rulon White Blvd, Ogden UT
875 Union St. NE, Salem, OR
15 Sullivan Way, Boise, ID
155 W. Hunter Street, Vancouver, WA
1000 First Street, Portland, OR
1433 35th Street, Beaverton, OR
35 Capital Ave, Sparks, NV
3500 Front Street, Portland, OR
1973 Rulon White Blvd, Ogden UT
875 Union St. NE, Salem, OR
15 Sullivan Way, Boise, ID
155 W. Hunter Street, Vancouver, WA
1000 First Street, Portland, OR
1433 35th Street, Beaverton, OR
2500 Pine Street, Portland, OR
3500 Front Street, Portland, OR
1973 Rulon White Blvd, Ogden UT
32 S. Harbor Road, Tacoma, WA
875 Union St. NE, Salem, OR
15 Sullivan Way, Boise, ID
155 W. Hunter Street, Vancouver, WA
1000 First Street, Portland, OR
1433 35th Street, Beaverton, OR
1450 W. 53rd, New York, NY
3500 Front Street, Portland, OR
35 Capital Ave, Sparks, NV
1973 Rulon White Blvd, Ogden UT
320227
32492
11045169
9757499
2187665
137
474776
3889
4604
32516
11045387
9757520
320240
59201
2187717
489
474835
4631
320253
32540
11045606
9757540
17910
2187769
474894
4659
320266
32564
11045824
9757561
502
2187822
474953
4686
320279
32588
11046043
9757582
59638
2187874
475012
18846
4713
320292
32612
11046261
9757603
3948
2187927
515
475071
5/29/2018
5/30/2018
5/30/2018
5/30/2018
6/12/2018
6/16/2018
6/16/2018
6/16/2018
6/20/2018
6/30/2018
6/30/2018
6/30/2018
6/30/2018
7/1/2018
7/12/2018
7/16/2018
7/16/2018
7/20/2018
7/22/2018
7/30/2018
7/30/2018
7/30/2018
7/30/2018
8/12/2018
8/16/2018
8/20/2018
8/21/2018
8/30/2018
8/30/2018
8/30/2018
9/12/2018
9/14/2018
9/16/2018
9/20/2018
9/21/2018
9/30/2018
9/30/2018
9/30/2018
10/1/2018
10/12/2018
10/16/2018
10/16/2018
10/20/2018
10/22/2018
10/30/2018
10/30/2018
10/30/2018
11/1/2018
11/12/2018
11/16/2018
11/16/2018
2019
2019
2019
2019
2019
2019
2019
2019
2019
2019
2019
2019
2019
2019
2019
2019
2019
2019
2019
2019
2019
2019
2019
Barnaby Suppliers
Oregon Employment Department
Garcia Office Supplies
Castcom Internet
P-Mobile Company
Portland Fabricators
Oregon Public Utilities
IRS
Oregon Employment Department
Garcia Office Supplies
Castcom Internet
P-Mobile Company
Oregon Public Utilities
IRS
Oregon Employment Department
Wholesale Craft Supplies
Garcia Office Supplies
Castcom Internet
P-Mobile Company
Oregon Public Utilities
IRS
Oregon Employment Department
Vandalay Industries
32 S. Harbor Road, Tacoma, WA
875 Union St. NE, Salem, OR
155 W. Hunter Street, Vancouver, WA
1000 First Street, Portland, OR
1433 35th Street, Beaverton, OR
2500 Pine Street, Portland, OR
3500 Front Street, Portland, OR
1973 Rulon White Blvd, Ogden UT
875 Union St. NE, Salem, OR
155 W. Hunter Street, Vancouver, WA
1000 First Street, Portland, OR
1433 35th Street, Beaverton, OR
3500 Front Street, Portland, OR
1973 Rulon White Blvd, Ogden UT
875 Union St. NE, Salem, OR
35 Capital Ave, Sparks, NV
155 W. Hunter Street, Vancouver, WA
1000 First Street, Portland, OR
1433 35th Street, Beaverton, OR
3500 Front Street, Portland, OR
1973 Rulon White Blvd, Ogden UT
875 Union St. NE, Salem, OR
1450 W. 53rd, New York, NY
19793
4740
32636
11046479
9757623
59858
2187979
475130
4768
32660
11046698
9757644
2188032
475189
4795
529
32684
11046916
9757665
2188084
475248
4822
4042
11/16/2018
11/20/2018
11/30/2018
11/30/2018
11/30/2018
12/1/2018
12/12/2018
12/16/2018
12/20/2018
12/30/2018
12/30/2018
12/30/2018
1/12/2019
1/16/2019
1/20/2019
1/26/2019
1/30/2019
1/30/2019
1/30/2019
2/12/2019
2/16/2019
2/20/2019
2/20/2019
2019
2019
2019
2019
2019
2019
2019
2019
2019
2019
2019
2019
2019
2019
2019
2019
2019
2019
2019
2019
2019
2019
Garcia Office Supplies
Castcom Internet
P-Mobile Company
Portland Fabricators
Oregon Public Utilities
Wholesale Craft Supplies
IRS
Oregon Employment Department
Garcia Office Supplies
Castcom Internet
P-Mobile Company
Barnaby Suppliers
Kobayashi Company
Better Electronics
Oregon Public Utilities
IRS
Better Electronics
Oregon Employment Department
Garcia Office Supplies
Castcom Internet
P-Mobile Company
Kobayashi Company
155 W. Hunter Street, Vancouver, WA
1000 First Street, Portland, OR
1433 35th Street, Beaverton, OR
2500 Pine Street, Portland, OR
3500 Front Street, Portland, OR
35 Capital Ave, Sparks, NV
1973 Rulon White Blvd, Ogden UT
875 Union St. NE, Salem, OR
155 W. Hunter Street, Vancouver, WA
1000 First Street, Portland, OR
1433 35th Street, Beaverton, OR
32 S. Harbor Road, Tacoma, WA
1842 Delta Drive, Sacramento, CA
4501 Joy Street, Salt Lake City, UT
3500 Front Street, Portland, OR
1973 Rulon White Blvd, Ogden UT
4501 Joy Street, Salt Lake City, UT
875 Union St. NE, Salem, OR
155 W. Hunter Street, Vancouver, WA
1000 First Street, Portland, OR
1433 35th Street, Beaverton, OR
1842 Delta Drive, Sacramento, CA
32708
11047135
9757686
60037
2188136
542
475307
4850
32732
11047353
9757706
20288
3259
453074
2188189
475366
455476
4877
32756
11047571
9757727
3286
2/28/2019
2/28/2019
2/28/2019
3/1/2019
3/12/2019
3/16/2019
3/16/2019
3/20/2019
3/30/2019
3/30/2019
3/30/2019
3/30/2019
4/4/2019
4/12/2019
4/12/2019
4/16/2019
4/17/2019
4/20/2019
4/30/2019
4/30/2019
4/30/2019
5/2/2019
2019
2019
2019
2019
2019
2019
2019
2019
2019
2019
2019
2019
2019
2019
2019
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
Oregon Public Utilities
IRS
Vandalay Industries
Oregon Employment Department
Wholesale Craft Supplies
Kobayashi Company
Garcia Office Supplies
Castcom Internet
P-Mobile Company
Oregon Public Utilities
IRS
Oregon Employment Department
Garcia Office Supplies
Castcom Internet
P-Mobile Company
Portland Fabricators
Oregon Public Utilities
Wholesale Craft Supplies
IRS
Oregon Employment Department
Garcia Office Supplies
Castcom Internet
P-Mobile Company
Oregon Public Utilities
IRS
Oregon Employment Department
Garcia Office Supplies
3500 Front Street, Portland, OR
1973 Rulon White Blvd, Ogden UT
1450 W. 53rd, New York, NY
875 Union St. NE, Salem, OR
35 Capital Ave, Sparks, NV
1842 Delta Drive, Sacramento, CA
155 W. Hunter Street, Vancouver, WA
1000 First Street, Portland, OR
1433 35th Street, Beaverton, OR
3500 Front Street, Portland, OR
1973 Rulon White Blvd, Ogden UT
875 Union St. NE, Salem, OR
155 W. Hunter Street, Vancouver, WA
1000 First Street, Portland, OR
1433 35th Street, Beaverton, OR
2500 Pine Street, Portland, OR
3500 Front Street, Portland, OR
35 Capital Ave, Sparks, NV
1973 Rulon White Blvd, Ogden UT
875 Union St. NE, Salem, OR
155 W. Hunter Street, Vancouver, WA
1000 First Street, Portland, OR
1433 35th Street, Beaverton, OR
3500 Front Street, Portland, OR
1973 Rulon White Blvd, Ogden UT
875 Union St. NE, Salem, OR
155 W. Hunter Street, Vancouver, WA
2188241
475425
4148
4904
555
3313
32780
11047790
9757748
2188294
475484
4932
32804
11048008
9757769
60412
2188346
568
475543
4959
32828
11048227
9757789
2188398
475602
4986
32852
5/12/2019
5/16/2019
5/16/2019
5/20/2019
5/20/2019
5/22/2019
5/30/2019
5/30/2019
5/30/2019
6/3/2019
6/16/2019
6/20/2019
6/30/2019
6/30/2019
6/30/2019
7/1/2019
7/12/2019
7/16/2019
7/16/2019
7/20/2019
7/30/2019
7/30/2019
7/30/2019
8/12/2019
8/16/2019
8/20/2019
8/30/2019
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
Castcom Internet
P-Mobile Company
Barnaby Suppliers
Vandalay Industries
Singh Lumber
Wholesale Craft Supplies
Oregon Public Utilities
IRS
Singh Lumber
Oregon Employment Department
Garcia Office Supplies
Castcom Internet
P-Mobile Company
Portland Fabricators
Oregon Public Utilities
IRS
Oregon Employment Department
Garcia Office Supplies
Castcom Internet
P-Mobile Company
Barnaby Suppliers
Oregon Public Utilities
Kobayashi Company
Wholesale Craft Supplies
IRS
Vandalay Industries
Oregon Employment Department
1000 First Street, Portland, OR
1433 35th Street, Beaverton, OR
32 S. Harbor Road, Tacoma, WA
1450 W. 53rd, New York, NY
1333 Industrial Rd, Bend, OR
35 Capital Ave, Sparks, NV
3500 Front Street, Portland, OR
1973 Rulon White Blvd, Ogden UT
1333 Industrial Rd, Bend, OR
875 Union St. NE, Salem, OR
155 W. Hunter Street, Vancouver, WA
1000 First Street, Portland, OR
1433 35th Street, Beaverton, OR
2500 Pine Street, Portland, OR
3500 Front Street, Portland, OR
1973 Rulon White Blvd, Ogden UT
875 Union St. NE, Salem, OR
155 W. Hunter Street, Vancouver, WA
1000 First Street, Portland, OR
1433 35th Street, Beaverton, OR
32 S. Harbor Road, Tacoma, WA
3500 Front Street, Portland, OR
1842 Delta Drive, Sacramento, CA
35 Capital Ave, Sparks, NV
1973 Rulon White Blvd, Ogden UT
1450 W. 53rd, New York, NY
875 Union St. NE, Salem, OR
11048445
9757810
20643
4221
273
581
2188451
475661
278
5013
32877
11048663
9757831
60533
2188503
475720
5041
32901
11048882
9757852
21000
2188556
3341
594
475779
4270
5068
8/30/2019
8/30/2019
8/30/2019
9/1/2019
9/12/2019
9/12/2019
9/12/2019
9/16/2019
9/18/2019
9/20/2019
9/30/2019
9/30/2019
9/30/2019
10/1/2019
10/12/2019
10/16/2019
10/20/2019
10/30/2019
10/30/2019
10/30/2019
10/30/2019
11/12/2019
11/16/2019
11/16/2019
11/16/2019
11/16/2019
11/20/2019
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
Barnaby Suppliers
Garcia Office Supplies
Castcom Internet
P-Mobile Company
Portland Fabricators
Oregon Public Utilities
IRS
Oregon Employment Department
Garcia Office Supplies
Castcom Internet
P-Mobile Company
Oregon Public Utilities
IRS
Kobayashi Company
Oregon Employment Department
Wholesale Craft Supplies
Garcia Office Supplies
Castcom Internet
P-Mobile Company
Barnaby Suppliers
Oregon Public Utilities
32 S. Harbor Road, Tacoma, WA
155 W. Hunter Street, Vancouver, WA
1000 First Street, Portland, OR
1433 35th Street, Beaverton, OR
2500 Pine Street, Portland, OR
3500 Front Street, Portland, OR
1973 Rulon White Blvd, Ogden UT
875 Union St. NE, Salem, OR
155 W. Hunter Street, Vancouver, WA
1000 First Street, Portland, OR
1433 35th Street, Beaverton, OR
3500 Front Street, Portland, OR
1973 Rulon White Blvd, Ogden UT
1842 Delta Drive, Sacramento, CA
875 Union St. NE, Salem, OR
35 Capital Ave, Sparks, NV
155 W. Hunter Street, Vancouver, WA
1000 First Street, Portland, OR
1433 35th Street, Beaverton, OR
32 S. Harbor Road, Tacoma, WA
3500 Front Street, Portland, OR
21076
32925
11049100
9757872
60711
2188608
475838
5095
32949
11049319
9757893
2188661
475897
3368
5123
607
32973
11049537
9757914
21489
2188713
11/20/2019
11/30/2019
11/30/2019
11/30/2019
12/1/2019
12/9/2019
12/16/2019
12/20/2019
12/30/2019
12/30/2019
12/30/2019
1/12/2020
1/16/2020
1/17/2020
1/20/2020
1/26/2020
1/30/2020
1/30/2020
1/30/2020
1/30/2020
2/12/2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2020
2021
2021
2021
2021
2021
2021
2021
2021
2021
2021
2021
2021
2021
2021
2021
2021
IRS
Oregon Employment Department
Garcia Office Supplies
Castcom Internet
P-Mobile Company
Portland Fabricators
Kobayashi Company
Singh Lumber
Oregon Public Utilities
Wholesale Craft Supplies
IRS
Oregon Employment Department
Garcia Office Supplies
Castcom Internet
P-Mobile Company
Vandalay Industries
Better Electronics
Oregon Public Utilities
IRS
Oregon Employment Department
Better Electronics
Garcia Office Supplies
Castcom Internet
P-Mobile Company
Better Electronics
Oregon Public Utilities
IRS
Oregon Employment Department
Wholesale Craft Supplies
Garcia Office Supplies
Castcom Internet
P-Mobile Company
Better Electronics
Oregon Public Utilities
IRS
Oregon Employment Department
Garcia Office Supplies
Castcom Internet
P-Mobile Company
Portland Fabricators
Singh Lumber
Oregon Public Utilities
Wholesale Craft Supplies
IRS
Vandalay Industries
Oregon Employment Department
Garcia Office Supplies
Castcom Internet
P-Mobile Company
Barnaby Suppliers
Oregon Public Utilities
IRS
Oregon Employment Department
Garcia Office Supplies
Castcom Internet
1973 Rulon White Blvd, Ogden UT
875 Union St. NE, Salem, OR
155 W. Hunter Street, Vancouver, WA
1000 First Street, Portland, OR
1433 35th Street, Beaverton, OR
2500 Pine Street, Portland, OR
1842 Delta Drive, Sacramento, CA
1333 Industrial Rd, Bend, OR
3500 Front Street, Portland, OR
35 Capital Ave, Sparks, NV
1973 Rulon White Blvd, Ogden UT
875 Union St. NE, Salem, OR
155 W. Hunter Street, Vancouver, WA
1000 First Street, Portland, OR
1433 35th Street, Beaverton, OR
1450 W. 53rd, New York, NY
4501 Joy Street, Salt Lake City, UT
3500 Front Street, Portland, OR
1973 Rulon White Blvd, Ogden UT
875 Union St. NE, Salem, OR
4501 Joy Street, Salt Lake City, UT
155 W. Hunter Street, Vancouver, WA
1000 First Street, Portland, OR
1433 35th Street, Beaverton, OR
4501 Joy Street, Salt Lake City, UT
3500 Front Street, Portland, OR
1973 Rulon White Blvd, Ogden UT
875 Union St. NE, Salem, OR
35 Capital Ave, Sparks, NV
155 W. Hunter Street, Vancouver, WA
1000 First Street, Portland, OR
1433 35th Street, Beaverton, OR
4501 Joy Street, Salt Lake City, UT
3500 Front Street, Portland, OR
1973 Rulon White Blvd, Ogden UT
875 Union St. NE, Salem, OR
155 W. Hunter Street, Vancouver, WA
1000 First Street, Portland, OR
1433 35th Street, Beaverton, OR
2500 Pine Street, Portland, OR
1333 Industrial Rd, Bend, OR
3500 Front Street, Portland, OR
35 Capital Ave, Sparks, NV
1973 Rulon White Blvd, Ogden UT
1450 W. 53rd, New York, NY
875 Union St. NE, Salem, OR
155 W. Hunter Street, Vancouver, WA
1000 First Street, Portland, OR
1433 35th Street, Beaverton, OR
32 S. Harbor Road, Tacoma, WA
3500 Front Street, Portland, OR
1973 Rulon White Blvd, Ogden UT
875 Union St. NE, Salem, OR
155 W. Hunter Street, Vancouver, WA
1000 First Street, Portland, OR
475956
5150
32997
11049755
9757935
60910
3395
360
2188765
620
476015
5177
33021
11049974
9757955
4381
457878
2188818
476074
5205
460281
33045
11050192
9757976
462683
2188870
476133
5232
633
33069
11050411
9757997
465086
2188923
476192
5259
33093
11050629
9758018
61157
491
2188975
646
476251
4477
5286
33117
11050847
9758038
21826
2189027
476310
5314
33141
11051066
2/16/2020
2/20/2020
2/28/2020
2/28/2020
2/28/2020
3/1/2020
3/12/2020
3/12/2020
3/12/2020
3/16/2020
3/16/2020
3/20/2020
3/30/2020
3/30/2020
3/30/2020
3/30/2020
4/12/2020
4/12/2020
4/16/2020
4/20/2020
4/26/2020
4/30/2020
4/30/2020
4/30/2020
5/3/2020
5/8/2020
5/16/2020
5/20/2020
5/20/2020
5/30/2020
5/30/2020
5/30/2020
6/12/2020
6/12/2020
6/16/2020
6/20/2020
6/30/2020
6/30/2020
6/30/2020
7/1/2020
7/2/2020
7/12/2020
7/16/2020
7/16/2020
7/16/2020
7/20/2020
7/30/2020
7/30/2020
7/30/2020
7/30/2020
8/12/2020
8/16/2020
8/20/2020
8/30/2020
8/30/2020
2021
2021
2021
2021
2021
2021
2021
2021
2021
2021
2021
2021
2021
2021
P-Mobile Company
Wholesale Craft Supplies
Oregon Public Utilities
IRS
Oregon Employment Department
Kobayashi Company
Better Electronics
Garcia Office Supplies
Castcom Internet
P-Mobile Company
Portland Fabricators
Oregon Public Utilities
Wholesale Craft Supplies
IRS
1433 35th Street, Beaverton, OR
35 Capital Ave, Sparks, NV
3500 Front Street, Portland, OR
1973 Rulon White Blvd, Ogden UT
875 Union St. NE, Salem, OR
1842 Delta Drive, Sacramento, CA
4501 Joy Street, Salt Lake City, UT
155 W. Hunter Street, Vancouver, WA
1000 First Street, Portland, OR
1433 35th Street, Beaverton, OR
2500 Pine Street, Portland, OR
3500 Front Street, Portland, OR
35 Capital Ave, Sparks, NV
1973 Rulon White Blvd, Ogden UT
9758059
660
2189080
476369
5341
3422
467488
33165
11051284
9758080
61953
2189132
664
476428
8/30/2020
9/12/2020
9/12/2020
9/16/2020
9/20/2020
9/26/2020
9/30/2020
9/30/2020
9/30/2020
9/30/2020
10/1/2020
10/12/2020
10/16/2020
10/16/2020
2021
2021
2021
2021
2021
Barnaby Suppliers
Oregon Employment Department
Garcia Office Supplies
Castcom Internet
P-Mobile Company
32 S. Harbor Road, Tacoma, WA
875 Union St. NE, Salem, OR
155 W. Hunter Street, Vancouver, WA
1000 First Street, Portland, OR
1433 35th Street, Beaverton, OR
21903
5368
33189
11051503
9758101
10/16/2020
10/20/2020
10/30/2020
10/30/2020
10/30/2020
2021
2021
2021
2021
2021
2021
2021
2021
2021
2021
2021
2021
2021
2021
2021
2021
2021
2021
2021
2021
2021
2021
2021
2021
2021
2021
2021
2021
2021
2021
2021
2021
2021
2021
2021
2021
2021
2021
2021
2021
2021
2021
2021
2021
2021
2021
2021
2021
2021
2021
2021
2021
2021
2021
2021
2021
2021
JBC
Oregon Public Utilities
Wholesale Craft Supplies
IRS
Oregon Employment Department
Garcia Office Supplies
Castcom Internet
P-Mobile Company
JBC
Portland Fabricators
Vandalay Industries
Barnaby Suppliers
Oregon Public Utilities
IRS
Oregon Employment Department
Garcia Office Supplies
Castcom Internet
P-Mobile Company
Oregon Public Utilities
IRS
Barnaby Suppliers
Kobayashi Company
Oregon Employment Department
Wholesale Craft Supplies
Garcia Office Supplies
Castcom Internet
P-Mobile Company
Better Electronics
Oregon Public Utilities
JBC
IRS
Vandalay Industries
Oregon Employment Department
Garcia Office Supplies
Castcom Internet
P-Mobile Company
Flecker Art Supplies
Portland Fabricators
Kobayashi Company
Oregon Public Utilities
Wholesale Craft Supplies
IRS
Oregon Employment Department
JBC
Garcia Office Supplies
Castcom Internet
P-Mobile Company
Barnaby Suppliers
Better Electronics
Oregon Public Utilities
Flecker Art Supplies
IRS
JBC
Oregon Employment Department
Garcia Office Supplies
Castcom Internet
P-Mobile Company
PO Box 6662, Bend, OR
3500 Front Street, Portland, OR
35 Capital Ave, Sparks, NV
1973 Rulon White Blvd, Ogden UT
875 Union St. NE, Salem, OR
155 W. Hunter Street, Vancouver, WA
1000 First Street, Portland, OR
1433 35th Street, Beaverton, OR
PO Box 6662, Bend, OR
2500 Pine Street, Portland, OR
1450 W. 53rd, New York, NY
32 S. Harbor Road, Tacoma, WA
3500 Front Street, Portland, OR
1973 Rulon White Blvd, Ogden UT
875 Union St. NE, Salem, OR
155 W. Hunter Street, Vancouver, WA
1000 First Street, Portland, OR
1433 35th Street, Beaverton, OR
3500 Front Street, Portland, OR
1973 Rulon White Blvd, Ogden UT
32 S. Harbor Road, Tacoma, WA
1842 Delta Drive, Sacramento, CA
875 Union St. NE, Salem, OR
35 Capital Ave, Sparks, NV
155 W. Hunter Street, Vancouver, WA
1000 First Street, Portland, OR
1433 35th Street, Beaverton, OR
4501 Joy Street, Salt Lake City, UT
3500 Front Street, Portland, OR
PO Box 6662, Bend, OR
1973 Rulon White Blvd, Ogden UT
1450 W. 53rd, New York, NY
875 Union St. NE, Salem, OR
155 W. Hunter Street, Vancouver, WA
1000 First Street, Portland, OR
1433 35th Street, Beaverton, OR
PO Box 6662, Bend, OR
2500 Pine Street, Portland, OR
1842 Delta Drive, Sacramento, CA
3500 Front Street, Portland, OR
35 Capital Ave, Sparks, NV
1973 Rulon White Blvd, Ogden UT
875 Union St. NE, Salem, OR
PO Box 6662, Bend, OR
155 W. Hunter Street, Vancouver, WA
1000 First Street, Portland, OR
1433 35th Street, Beaverton, OR
32 S. Harbor Road, Tacoma, WA
4501 Joy Street, Salt Lake City, UT
3500 Front Street, Portland, OR
PO Box 6662, Bend, OR
1973 Rulon White Blvd, Ogden UT
PO Box 6662, Bend, OR
875 Union St. NE, Salem, OR
155 W. Hunter Street, Vancouver, WA
1000 First Street, Portland, OR
1433 35th Street, Beaverton, OR
1345
2189185
673
476487
5396
33213
11051721
9758121
1417
62120
4712
22085
2189237
476546
5423
33237
11051939
9758142
2189290
476604
22203
3450
5450
686
33261
11052158
9758163
469891
2189342
1566
476663
4821
5478
33285
11052376
9758184
1640
63010
3477
2189394
699
476722
5505
1527
33309
11052595
9758204
22321
472293
2189447
1643
476781
1555
5532
33333
11052813
9758225
11/1/2020
11/12/2020
11/16/2020
11/16/2020
11/20/2020
11/30/2020
11/30/2020
11/30/2020
12/1/2020
12/1/2020
12/1/2020
12/1/2020
12/12/2020
12/16/2020
12/20/2020
12/30/2020
12/30/2020
12/30/2020
1/12/2021
1/16/2021
1/16/2021
1/17/2021
1/20/2021
1/26/2021
1/30/2021
1/30/2021
1/30/2021
2/12/2021
2/12/2021
2/16/2021
2/16/2021
2/16/2021
2/20/2021
2/28/2021
2/28/2021
2/28/2021
3/1/2021
3/1/2021
3/12/2021
3/12/2021
3/16/2021
3/16/2021
3/20/2021
3/20/2021
3/30/2021
3/30/2021
3/30/2021
3/30/2021
4/11/2021
4/12/2021
4/16/2021
4/16/2021
4/16/2021
4/20/2021
4/30/2021
4/30/2021
4/30/2021
2021
2021
2021
2021
2021
2021
2021
2021
2021
2021
2021
2021
2021
2021
2021
2021
2021
2022
2022
2022
2022
2022
2022
2022
2022
2022
2022
2022
2022
2022
2022
2022
2022
2022
2022
2022
2022
2022
2022
2022
2022
2022
2022
JBC
Oregon Public Utilities
IRS
Oregon Employment Department
Wholesale Craft Supplies
Vandalay Industries
Garcia Office Supplies
Castcom Internet
P-Mobile Company
Flecker Art Supplies
JBC
Oregon Public Utilities
IRS
Oregon Employment Department
Garcia Office Supplies
Castcom Internet
P-Mobile Company
JBC
Portland Fabricators
Oregon Public Utilities
Wholesale Craft Supplies
IRS
Oregon Employment Department
Garcia Office Supplies
Castcom Internet
P-Mobile Company
JBC
Kobayashi Company
Oregon Public Utilities
IRS
Oregon Employment Department
Better Electronics
Garcia Office Supplies
Castcom Internet
P-Mobile Company
Flecker Art Supplies
Kobayashi Company
Wholesale Craft Supplies
Oregon Public Utilities
IRS
Oregon Employment Department
Better Electronics
Better Electronics
PO Box 6662, Bend, OR
3500 Front Street, Portland, OR
1973 Rulon White Blvd, Ogden UT
875 Union St. NE, Salem, OR
35 Capital Ave, Sparks, NV
1450 W. 53rd, New York, NY
155 W. Hunter Street, Vancouver, WA
1000 First Street, Portland, OR
1433 35th Street, Beaverton, OR
PO Box 6662, Bend, OR
PO Box 6662, Bend, OR
3500 Front Street, Portland, OR
1973 Rulon White Blvd, Ogden UT
875 Union St. NE, Salem, OR
155 W. Hunter Street, Vancouver, WA
1000 First Street, Portland, OR
1433 35th Street, Beaverton, OR
PO Box 6662, Bend, OR
2500 Pine Street, Portland, OR
3500 Front Street, Portland, OR
35 Capital Ave, Sparks, NV
1973 Rulon White Blvd, Ogden UT
875 Union St. NE, Salem, OR
155 W. Hunter Street, Vancouver, WA
1000 First Street, Portland, OR
1433 35th Street, Beaverton, OR
PO Box 6662, Bend, OR
1842 Delta Drive, Sacramento, CA
3500 Front Street, Portland, OR
1973 Rulon White Blvd, Ogden UT
875 Union St. NE, Salem, OR
4501 Joy Street, Salt Lake City, UT
155 W. Hunter Street, Vancouver, WA
1000 First Street, Portland, OR
1433 35th Street, Beaverton, OR
PO Box 6662, Bend, OR
1842 Delta Drive, Sacramento, CA
35 Capital Ave, Sparks, NV
3500 Front Street, Portland, OR
1973 Rulon White Blvd, Ogden UT
875 Union St. NE, Salem, OR
4501 Joy Street, Salt Lake City, UT
4501 Joy Street, Salt Lake City, UT
1575
2189499
476840
5559
712
4936
33357
11053032
9758246
16511
1639
2189552
476899
5587
33381
11053250
9758267
1693
63144
2189604
725
476958
5614
33405
11053468
9758287
1725
3504
2189656
477017
5641
474696
33429
11053687
9758308
2048
3532
738
2189709
477076
5669
477098
479501
5/12/2021
5/12/2021
5/16/2021
5/20/2021
5/20/2021
5/20/2021
5/30/2021
5/30/2021
5/30/2021
6/1/2021
6/1/2021
6/9/2021
6/16/2021
6/20/2021
6/30/2021
6/30/2021
6/30/2021
7/1/2021
7/1/2021
7/9/2021
7/16/2021
7/16/2021
7/20/2021
7/30/2021
7/30/2021
7/30/2021
8/1/2021
8/8/2021
8/12/2021
8/16/2021
8/20/2021
8/22/2021
8/30/2021
8/30/2021
8/30/2021
9/1/2021
9/3/2021
9/12/2021
9/12/2021
9/16/2021
9/20/2021
9/26/2021
9/30/2021
2022
2022
2022
2022
2022
2022
2022
2022
2022
2022
2022
2022
2022
2022
2022
2022
2022
2022
2022
2022
2022
2022
2022
2022
Garcia Office Supplies
Castcom Internet
P-Mobile Company
Oregon Public Utilities
IRS
JBC
Oregon Employment Department
Garcia Office Supplies
Castcom Internet
P-Mobile Company
Better Electronics
Oregon Public Utilities
IRS
Portland Fabricators
Oregon Employment Department
Garcia Office Supplies
Castcom Internet
P-Mobile Company
Oregon Public Utilities
IRS
Oregon Employment Department
Garcia Office Supplies
Castcom Internet
P-Mobile Company
155 W. Hunter Street, Vancouver, WA
1000 First Street, Portland, OR
1433 35th Street, Beaverton, OR
3500 Front Street, Portland, OR
1973 Rulon White Blvd, Ogden UT
PO Box 6662, Bend, OR
875 Union St. NE, Salem, OR
155 W. Hunter Street, Vancouver, WA
1000 First Street, Portland, OR
1433 35th Street, Beaverton, OR
4501 Joy Street, Salt Lake City, UT
3500 Front Street, Portland, OR
1973 Rulon White Blvd, Ogden UT
2500 Pine Street, Portland, OR
875 Union St. NE, Salem, OR
155 W. Hunter Street, Vancouver, WA
1000 First Street, Portland, OR
1433 35th Street, Beaverton, OR
3500 Front Street, Portland, OR
1973 Rulon White Blvd, Ogden UT
875 Union St. NE, Salem, OR
155 W. Hunter Street, Vancouver, WA
1000 First Street, Portland, OR
1433 35th Street, Beaverton, OR
33453
11053905
9758329
2189761
477135
1802
5696
33477
11054124
9758350
481903
2189814
477194
85527
5723
33501
11054342
9758370
2189866
477253
5751
33525
11054560
9758391
9/30/2021
9/30/2021
9/30/2021
10/12/2021
10/16/2021
10/18/2021
10/20/2021
10/30/2021
10/30/2021
10/30/2021
10/31/2021
11/12/2021
11/16/2021
11/16/2021
11/20/2021
11/30/2021
11/30/2021
11/30/2021
12/12/2021
12/16/2021
12/20/2021
12/30/2021
12/30/2021
12/30/2021
Invoice
Amount
Primary Signer
Cosigner
Check Number
$ 2,614.23
$ 1,681.77
$ 8,333.33
$2,083.34
$ 1,500.00
$ 16,850.00
$ 3,002.66
$ 933.16
$ 732.87
$ 4,197.35
$ 2,454.61
$ 6,250.00
$ 5,442.42
$2,278.86
$ 1,495.36
$ 701.18
$ 899.75
$ 841.16
$ 28,541.13
$ 5,546.10
$ 15,833.33
$ 6,208.33
$2,583.34
$ 1,106.19
$ 2,780.14
$ 853.66
$ 762.34
$ 3,533.68
$ 2,751.91
$ 7,225.00
$1,041.67
$ 2,507.23
$ 1,456.01
$ 667.80
$ 724.24
$ 992.82
$ 2,379.08
$ 7,500.00
$1,583.34
$ 15,620.83
$ 1,185.08
$ 943.65
$ 998.55
$ 848.55
$ 2,271.71
$ 837.13
$ 6,895.83
$1,283.34
$ 2,537.57
$ 858.21
Angela
Angela
Angela
Barry
Barry
Barry
Angela
Angela
Angela
Barry
Barry
Barry
Angela
Angela
Angela
Barry
Barry
Barry
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Barry
Barry
Barry
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Barry
Barry
Barry
Hans
Hans
Hans
Barry
Barry
Barry
Hans
Hans
Hans
Barry
Barry
Barry
Hans
Hans
Hans
Barry
Barry
Barry
Barry
Barry
Hans
Barry
Barry
Barry
Barry
Barry
Hans Stamp
Hans Stamp
Hans Stamp
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Hans Stamp
Hans Stamp
Hans Stamp
Barry
Barry
Barry
Barry
Barry
Barry
Barry
2401
2403
2402
2404
2405
2406
2409
2408
2407
2410
2412
2413
2414
2415
2416
2419
2418
2417
2420
2421
2423
2422
2424
2425
2429
2428
2427
2426
2430
2432
2433
2434
2435
2438
2437
2436
2439
2440
2442
2441
2446
2445
2444
2443
2447
2449
2448
2450
2454
2453
$ 836.38
$ 1,420.82
$ 22,330.83
$ 5,660.58
$ 1,714.64
$ 20,266.67
$ 6,826.67
$1,100.00
$ 1,266.67
$ 2,175.58
$ 964.08
$ 741.71
$ 3,030.04
$ 2,695.82
$ 6,757.50
$ 4,833.99
$916.67
$ 1,450.83
$ 2,386.39
$ 884.28
$ 937.28
$ 1,835.33
$ 23,200.00
$ 8,333.33
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Barry
Barry
Barry
Angela
Angela
Angela
Barry
Barry
Hans Stamp
Barry
Barry
Hans Stamp
Hans Stamp
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Hans Stamp
Hans Stamp
Hans Stamp
Barry
Barry
Barry
2452
2451
2455
2456
2457
2460
2459
2461
2462
2466
2465
2464
2463
2467
2469
2468
2470
2471
2474
2473
2472
2476
2475
2477
$1,166.67
$ 1,363.51
$ 4,311.16
$ 789.63
$ 826.45
$ 758.68
$ 26,560.58
$ 6,167.86
$ 2,588.88
$ 6,250.00
$1,416.67
$ 1,600.18
$ 1,904.68
$ 781.22
$ 841.94
$ 4,601.68
$ 4,750.43
$ 2,727.52
$ 16,283.33
$ 6,208.33
$ 3,604.15
$1,875.00
$ 1,514.98
$ 2,852.78
$ 985.93
$ 682.69
$ 2,857.78
Angela
Angela
Angela
Angela
Angela
Angela
Barry
Angela
Angela
Angela
Angela
Barry
Angela
Angela
Angela
Angela
Angela
Angela
Barry
Barry
Barry
Angela
Angela
Angela
Angela
Angela
Angela
Barry
Barry
Barry
Barry
Barry
Barry
Hans Stamp
Barry
Barry
Barry
Barry
Hans Stamp
Barry
Barry
Barry
Barry
Barry
Barry
Hans Stamp
Hans Stamp
Hans Stamp
Barry
Barry
Barry
Barry
Barry
Barry
2478
2479
2480
2483
2482
2481
2484
2485
2486
2487
2488
2489
2493
2492
2491
2490
2494
2495
2498
2497
2496
2499
2500
2504
2503
2502
2501
$ 24,758.08
$ 2,012.06
$ 93.65
$ 7,225.00
$2,083.34
$ 4,755.35
$ 1,618.34
$ 2,713.80
$ 941.75
$ 833.93
$ 2,055.18
$ 7,500.00
$ 1,638.65
$ 2,941.32
$1,875.00
$ 1,407.30
$ 10,000.00
$ 460.63
$ 807.09
$ 941.03
$ 5,510.92
$ 1,704.78
$ 6,895.83
$2,583.34
$ 1,308.78
$ 179.48
$ 792.37
$ 968.94
$ 22,029.56
$ 2,907.28
$ 11,983.33
$ 6,826.67
$1,041.67
$ 1,267.78
$ 142.49
$ 984.37
$ 713.87
$ 4,278.11
$ 4,602.43
$ 2,424.80
$ 6,757.50
$1,583.34
$ 1,353.41
$ 1,774.81
$ 915.03
$ 800.41
$ 3,825.47
$ 2,909.95
$ 8,333.33
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Barry
Barry
Angela
Barry
Angela
Barry
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Hans Stamp
Hans Stamp
Hans Stamp
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Hans Stamp
Hans Stamp
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
2505
2507
2506
2508
2509
2511
2510
2514
2513
2512
2515
2517
2516
2518
2519
2520
2521
2524
2523
2522
2525
2526
2527
2528
2529
2533
2532
2531
2534
2535
2537
2536
2538
2539
2543
2542
2541
2540
2544
2545
2546
2547
2548
2552
2551
2550
2549
2553
2554
$1,283.34
$ 19,166.67
Angela
Angela
Barry
Barry
2556
2555
$ 955.10
$ 2,325.56
$ 793.71
$ 957.48
$ 2,423.37
$ 172.39
$ 6,250.00
$ 923.20
$1,100.00
$ 1,575.72
$ 971.28
$ 978.97
$ 1,473.06
$ 25,248.17
$ 2,298.54
$ 13,227.50
$ 6,208.33
$916.67
$ 1,310.92
$ 3,441.76
$ 709.28
$ 750.78
$ 3,591.63
$ 2,141.78
$ 7,225.00
$1,166.67
$ 1,194.35
$ 1,897.31
$ 811.25
$ 794.83
$ 19,547.32
$ 1,834.93
$ 7,500.00
$1,416.67
$ 1,400.83
$ 96.34
$ 844.03
$ 963.50
$ 23,380.20
$ 2,555.53
$ 6,895.83
$ 1,688.37
$1,875.00
$ 930.93
$ 732.54
$ 688.34
$ 858.27
$ 922.15
$ 2,767.71
$ 10,322.86
$ 8,333.33
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Barry
Barry
Barry
Barry
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Barry
Barry
Barry
Barry
Barry
Barry
Angela
Angela
Angela
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Hans Stamp
Hans Stamp
Hans Stamp
Hans Stamp
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Angela
Angela
Angela
Angela
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Angela
Angela
Angela
Angela
Angela
Angela
Barry
Barry
Barry
2557
2560
2559
2558
2561
2564
2563
2562
2565
2569
2568
2567
2566
2570
2571
2573
2572
2574
2575
2579
2578
2577
2576
2580
2581
2582
2583
2586
2585
2584
2587
2588
2589
2590
2591
2594
2593
2592
2595
2596
2598
2597
2599
2600
2603
2602
2601
2604
2605
2608
2607
$ 3,969.79
$2,083.34
$ 2,738.13
$ 905.38
$ 966.55
$ 24,663.48
$ 2,472.48
$ 6,250.00
$1,875.00
$ 1,343.92
$ 968.28
$ 837.41
$ 2,813.80
$ 6,208.33
$2,583.34
$ 14,241.12
$ 3,137.29
$ 994.14
$ 999.62
$ 2,037.06
$ 7,225.00
$1,041.67
$ 2,155.17
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Barry
Barry
Angela
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Angela
Angela
Barry
Angela
Angela
Angela
Angela
2606
2609
2612
2611
2610
2613
2614
2615
2616
2621
2618
2617
2622
2623
2624
2625
2628
2627
2626
2629
2630
2632
2631
$ 2,757.15
$ 732.64
$ 738.76
$ 30,514.86
$ 2,386.25
$ 11,379.10
$ 8,333.33
$1,583.34
$ 1,183.98
$ 908.64
$ 687.75
$ 2,255.61
$ 3,221.89
$ 5,784.98
$ 2,619.94
$ 6,250.00
$ 4,579.06
$1,283.34
$ 438.79
$ 984.00
$ 998.08
$ 2,612.08
Barry
Barry
Barry
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
2635
2634
2633
2636
2637
2640
2638
2641
2645
2644
2643
2642
2646
2648
2647
2649
2650
2651
2654
2653
2652
2655
$ 1,781.44
$ 6,208.33
$ 4,152.99
$1,100.00
$ 16,036.58
$ 2,242.76
$ 1,639.97
$ 764.68
$ 866.26
$ 2,663.04
$ 7,225.00
$916.67
$ 2,697.71
$ 785.06
$ 848.06
$ 24,180.19
$ 2,771.28
$ 15,248.62
$ 7,500.00
$1,166.67
$ 3,551.53
$ 780.09
$ 793.23
$ 1,825.53
$ 8,333.33
$1,416.67
$ 2,811.24
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Angela
Angela
Barry
Angela
Angela
Angela
Angela
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Barry
Barry
Angela
Barry
Barry
Barry
Barry
2656
2658
2657
2660
2659
2661
2664
2663
2662
2665
2666
2667
2670
2669
2668
2671
2672
2674
2673
2675
2678
2677
2676
2679
2680
2681
2685
$ 976.20
$ 973.18
$ 2,042.68
$ 4,418.88
$ 246.18
$ 11,834.91
$ 1,699.91
$ 6,250.00
$ 197.22
$1,875.00
$ 3,112.14
$ 725.89
$ 991.76
$ 25,858.70
$ 2,179.18
$ 6,208.33
$2,083.34
$ 2,085.30
$ 772.89
$ 889.68
$ 3,851.18
$ 2,418.04
$ 2,414.08
$ 10,268.25
$ 7,225.00
$ 4,457.53
$1,875.00
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
2684
2683
2682
2686
2689
2688
2687
2690
2691
2692
2695
2694
2693
2696
2697
2698
2699
2703
2702
2701
2700
2704
2708
2707
2706
2705
2710
$ 3,758.78
$ 2,653.06
$ 700.52
$ 940.07
$ 27,247.53
$ 1,851.04
$ 7,500.00
$2,583.34
$ 2,957.05
$ 825.20
$ 954.39
$ 1,877.27
$ 6,895.83
$ 2,696.98
$1,041.67
$ 6,153.55
$ 1,230.91
$ 716.76
$ 948.56
$ 1,475.23
$ 2,700.50
Angela
Barry
Barry
Barry
Barry
Barry
Barry
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Barry
Angela
Angela
Angela
Angela
Angela
Angela
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
2709
2713
2712
2711
2714
2715
2716
2717
2720
2719
2718
2721
2722
2723
2724
2725
2729
2728
2727
2726
2730
$ 6,826.67
$1,583.34
$ 3,144.48
$ 788.28
$ 824.23
$ 26,769.29
$ 3,206.75
$ 157.43
$ 2,123.60
$ 17,855.95
$ 6,757.50
$1,283.34
$ 517.78
$ 844.98
$ 986.68
$ 1,656.98
$ 5,863.03
$ 2,213.50
$ 4,544.17
$1,100.00
$ 5,763.50
$ 2,560.78
$ 755.84
$ 898.18
$ 5,221.02
$ 2,303.85
$ 4,475.00
$916.67
$ 5,783.02
$ 1,583.35
$ 933.25
$ 816.92
$ 5,006.54
$ 2,314.05
$ 8,333.33
$1,166.67
$ 325.29
$ 670.62
$ 796.39
$ 25,679.74
$ 232.33
$ 2,824.18
$ 344.81
$ 6,250.00
$ 1,619.27
$1,416.67
$ 2,058.82
$ 758.35
$ 971.84
$ 2,851.32
$ 2,657.54
$ 6,208.33
$1,875.00
$ 3,471.45
$ 921.30
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Barry
Angela
Angela
Angela
Barry
Barry
Barry
Barry
Barry
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Angela
Barry
Barry
Barry
Angela
Angela
Angela
Angela
Angela
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Barry
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Barry
Barry
2731
2732
2735
2734
2733
2736
2739
2738
2737
2741
2740
2742
2746
2745
2744
2743
2748
2747
2749
2750
2751
2754
2753
2752
2755
2756
2757
2759
2758
2762
2761
2760
2764
2763
2765
2766
2769
2768
2767
2770
2771
2772
2775
2774
2773
2776
2780
2779
2778
2777
2781
2782
2783
2786
2785
$ 955.85
$ 18,769.52
$ 2,707.28
$ 7,225.00
$2,083.34
$ 1,698.30
$ 5,787.97
$ 1,151.11
$ 967.20
$ 785.91
$ 26,841.14
$ 2,614.30
$ 15,495.28
$ 7,500.00
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Angela
Barry
Barry
Barry
Angela
Angela
Angela
Angela
Angela
Angela
Barry
Barry
Barry
Barry
2784
2788
2787
2789
2791
2792
2796
2795
2794
2793
2797
2798
2801
2800
$ 3,524.22
$1,875.00
$ 861.98
$ 853.82
$ 961.15
Julie
Julie
Julie
Julie
Julie
Barry
Barry
Angela
Angela
Angela
2799
2802
2805
2804
2803
$ 11,067.86
$ 1,790.30
$ 18,769.52
$ 6,895.83
$2,583.34
$ 1,497.87
$ 875.39
$ 771.23
$ 10,639.67
$ 22,817.50
$ 1,581.50
$ 4,627.26
$ 2,004.31
$ 8,333.33
$1,041.67
$ 1,374.02
$ 806.35
$ 777.73
$ 2,181.46
$ 6,250.00
$ 1,819.89
$ 1,864.98
$1,583.34
$ 1,393.53
$ 3,219.42
$ 848.84
$ 857.20
$ 6,098.83
$ 2,023.53
$ 9,962.03
$ 6,208.33
$ 2,801.68
$1,283.34
$ 2,871.27
$ 988.58
$ 974.14
$ 13,567.99
$ 30,851.93
$ 2,200.37
$ 2,767.12
$ 1,008.09
$ 7,225.00
$1,100.00
$ 9,486.58
$ 3,438.96
$ 985.73
$ 705.53
$ 2,654.41
$ 4,982.69
$ 2,639.17
$ 12,616.91
$ 7,500.00
$ 8,489.28
$916.67
$ 2,924.43
$ 950.77
$ 710.38
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Hans Stamp
Angela
Barry
Barry
Barry
Angela
Angela
Angela
Hans Stamp
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Barry
Barry
Barry
Barry
Angela
Angela
Angela
Angela
Angela
Angela
Hans Stamp
Angela
Angela
Angela
Angela
Angela
Angela
Hans Stamp
Angela
Angela
Angela
Angela
Angela
Angela
Hans Stamp
Angela
Angela
Angela
Angela
Angela
Angela
Hans Stamp
Angela
Hans Stamp
Angela
Angela
Angela
Angela
3100
2806
2808
2807
2809
2812
2811
2810
3101
2815
2814
2813
2817
2818
2819
2822
2821
2820
2823
2825
2824
2826
2827
2828
2831
2830
2829
2833
2832
3102
2836
2834
2837
2840
2839
2838
2842
2841
2844
2843
2846
2845
2848
2847
2852
2851
2850
2849
2854
2853
2857
2856
2855
2858
2861
2860
2859
$ 8,867.47
$ 1,735.68
$ 6,895.83
$1,166.67
$ 729.89
$ 4,471.88
$ 835.52
$ 836.30
$ 857.38
$ 4,793.30
$ 11,570.54
$ 2,596.43
$ 1,826.67
$1,416.67
$ 1,295.18
$ 971.07
$ 958.68
$ 6,948.13
$ 30,624.25
$ 2,137.98
$ 1,493.38
$ 8,333.33
$1,875.00
$ 2,448.72
$ 814.72
$ 678.03
$ 6,194.13
$ 2,594.95
$ 1,901.82
$ 6,250.00
$2,083.34
$ 6,182.83
$ 1,373.57
$ 985.18
$ 705.38
$ 5,657.69
$ 2,607.42
$ 20,852.85
$ 2,475.57
$ 6,208.33
$1,875.00
$ 6,144.19
$ 6,310.92
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Hans Stamp
Angela
Angela
Angela
Angela
Angela
Barry
Barry
Barry
Hans Stamp
Hans Stamp
Angela
Angela
Angela
Angela
Angela
Angela
Hans Stamp
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Hans Stamp
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Hans Stamp
Angela
Angela
Angela
Angela
Angela
Angela
Angela
3103
2862
2864
2867
2866
2865
2870
2869
2868
2872
2871
2873
2874
2875
2878
2877
2876
2880
2879
2881
2883
2882
2884
2887
2886
2885
2888
2889
2890
2891
2892
2893
2896
2895
2894
2897
2898
2900
2899
2901
2902
2903
2907
$ 3,219.67
$ 950.24
$ 710.45
$ 2,900.27
$ 7,225.00
$ 3,045.76
$2,583.34
$ 2,871.10
$ 836.38
$ 857.38
$ 4,363.78
$ 1,823.50
$ 7,500.00
$ 31,250.16
$1,041.67
$ 3,439.15
$ 971.52
$ 958.51
$ 2,753.47
$ 6,895.83
$1,583.34
$ 1,295.35
$ 814.44
$ 678.03
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Julie
Angela
Angela
Angela
Angela
Angela
Hans Stamp
Barry
Barry
Barry
Barry
Barry
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
Angela
2906
2905
2904
2908
2909
2910
2911
2914
2913
2912
2915
2916
2918
2917
2919
2922
2921
2920
2923
2924
2925
2928
2927
2926
Potential Types of Fraud Risks and Schemes
Altered Productivity Reports
Bribery of Governmental Officials
Compliance – Environmental, health, and safety reporting
Compliance – Falsely reporting compliance information on contracts
Conflicts of Interest – Undisclosed relationships or related-party transactions that negatively impact an organization’s reputat
Cash Skimming
Cash Theft by Cyberfraud – Professional fraudsters use phishing to obtain an organization’s online banking login credentials an
Commercial Bribery/Illegal Gratuities
Disclosures – Improper or inadequate disclosures of material facts, circumstances, and events
Fraudulent Disbursements – Billing schemes; use of phony vendors
Fraudulent Disbursements – Check tampering and expense reimbursement schemes
Inappropriate Journal Entries
Manipulation of Liabilities/Expenses – Unrecorded vendor invoices
Overstated/False Employee Qualifications or Certifications
Quality – Employee certification test score tampering
Quality – Material testing results altered
Revenue Recognition – Backdating sales agreements
Revenue Recognition – Channel stuffing
Revenue Recognition – Delivery of product prior to customer’s requested delivery date or prior to receipt of customer’s order
Revenue Recognition – Holding books open to record in the current period revenue from sales made in the next period
Revenue Recognition – Manipulation of bill and hold arrangements
Revenue Recognition – Manipulation of secondary revenue streams (e.g., service and support revenue)
Revenue Recognition – Partial shipments
Revenue Recognition – Recording revenue for items shipped after books closed for period end (e.g., late shipments)
Revenue Recognition – Round-trip transactions
Revenue Recognition – Side letters/agreements with concessions (e.g., extended payment terms, price reductions, rebates, u
Theft or Diversion of Inventory
Risk Level
High, Medium, or, Low; N/A if not able to
be identified with documentation
Existing Control Activities
n organization’s reputation and may cause financial harm while benefiting the person with the relationship
king login credentials and severely deplete the bank accounts
ipt of customer’s order
n the next period
te shipments)
e reductions, rebates, unusual sales/marketing support funding for dealers, distributors, or retailers)
relationship
Preventive [P], Detective
[D], or Combined [C]
Responsible Person(s)
Suggested Strategy
ACC 691 PROJECT TWO TEMPLATE
[COMPLETE THIS TEMPLATE BY REPLACING THE BRACKETED TEXT WITH THE RELEVANT INFORMATION. REMOVE THIS
INSTRUCTION BEFORE SUBMITTING.]
[INSERT STUDENT NAME HERE.]
INTRODUCTION

[Insert text here.]
INFORMATION

[Insert text here.]
FRAUD RISK ASSESSMENT

[Insert text here.]
ETHICAL CONSIDERATIONS

[Insert text here.]
FRAUD HYPOTHESIS

[Insert text here.]
IMPACT

[Insert text here.]
FUTURE FRAUD

[Insert text here.]
COMPLIANT

[Insert text here.]
PREVENTION STRATEGIES

[Insert text here.]
PARTIES RESPONSIBLE

[Insert text here.]
SCHEDULE

[Insert text here.]
CONCLUSION

[Insert text here.]
APA REFERENCES
[Insert references here.]

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9-1 Project Two

In this project, you will demonstrate your mastery of the following competencies:

Identify information that would indicate fraudulent activity from Brainiac Toys.

Fraud Risk Assessment

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