This assignment will help you learn about data analytics by giving you the opportunity to explore data options for a city planning decision.
Skim ADA module 1 (1-1 to 1-19), module 9 (9-1 to 9-6), and read ADA module 9, pages 9-6 to9-9 of the Midwest Golf Carts Case. (see the attached file)
Complete the questions in ADA module 9 (pages 9-8) using the Midwest Golf Carts Data. (see the attached file)
1. Run descriptives on the disbursements and identify any data exceptions (data totals that do not conform to the totals provided by IT).
2. List expenditures by month for each year.3. Identify expenditures for the top three vendors for each year.4. Identify the largest 10 disbursements made over the sample period.5. List any expenditures not made on a business day.6. List any duplicate payments (payments in the same amount made to the same vendor on the same day).7. List any duplicate check numbers.8. List any duplicate vendors.9. List any payments for round numbers (such as thousands, hundreds, and so on).
Summarize your report in a memo using the data from your analysis. This should be created in such a way that the reader can see the facts without needing to use Excel to do so.
MODULE 1
An Introduction to Data Analytics
Module Contents
A Tale of Two Staff Auditors………………………………………………………….
1-1
Data, Data Everywhere…………………………………………………………………
1-3
Data Analytics…………………………………………………………………………………
1-3
The Unicorn…………………………………………………………………………………….
1-7
The REAL Mindset………………………………………………………………………….
1-7
References……………………………………………………………………………………….
1-9
ASSIGNMENT – Questions…………………………………………………………… online
Navigation TIPS:
Table of Contents entries are hyperlinked to corresponding pages.
Also, the
symbol in the bottom left corner of each page
links back to the Table of Contents.
MODULE 1
An Introduction to Data Analytics
A Tale of Two Staff Auditors
Chris and Mel, recent accounting graduates with high GPAs, have been hired by the same
international public accounting firm. Both recently passed all four parts of the CPA exam
and are working as first-year audit staff. The only real difference in their backgrounds is
that Mel took some additional courses in statistics and data analysis.
Chris and Mel were both assigned to the audit of Parts Supply, Inc., a company that provides
raw materials to a number of manufacturing entities. Chris and Mel were assigned to work
on accounts receivable. The firm’s initial assessment of accounts receivable overstatement
risk was sufficiently high that sampling would not be appropriate. Because Parts Supply
has thousands of customers, each with hundreds of credit sales, testing 100 percent of
transactions would require the review of millions of records. When Chris and Mel met
with the supervisor on the job, Stacy, to discuss the accounts receivable audit program,
the following conversation took place:
Chris:
We only have two weeks for this portion of the work, so how can we
possibly look through every transaction?
Mel:
Do we have access to visualization software like Tableau?
Stacy:
Yes, the firm has a customized version of Tableau, why?
Mel:
I took a course in college where I learned that presenting data visually can
make it easier to analyze. Maybe we could use Tableau to do that for Parts
Supply’s accounts receivable.
Chris:
Wait, are you saying that we not only have to examine millions of
records, but then we have to build graphs?
Stacy:
Don’t panic, Chris. In our planning meeting last month, I heard
some of the IT audit specialists saying that data visualization using
software tools like Tableau is a good way to deal with large data sets,
but I don’t know much about it. Maybe this is a good opportunity to
learn more. Mel, tell us what you know.
Mel:
Well, I’m no expert.
Stacy:
I’ll bet we can get the firm to allocate some experts’ time if we
can save staff hours on this audit. How do you think we might get
started?
1-1
MODULE 1
An Introduction to Data Analytics
Mel:
OK. In my class, we used a REAL approach to data analytics. It involved
four steps:
1. Recognize the boundaries by developing questions that address user
needs and that use the data we can obtain.
2. E
xtract, transform, and load the data (ETL) suggested in the first step.
3. Analyze the data using an appropriate tool.
4. L
aunch the results of the analysis by clearly communicating these results to the appropriate decision-makers.
Chris:
Actually, I think the audit plan already provides a pretty good idea
of the basic who, what, where, when, why, and how types of questions that lie within our boundaries.
Stacy:
Agreed. And based on the more detailed questions we develop, I’ll
bet the client’s staff can help us find the data we’d want to analyze.
Mel:
We might want to use software to stratify the data several ways to get a better feel for the condition of accounts receivable.
Chris:
Stratify?
Mel:
That means to break the data into different strata, or groupings. For example, we could group the data on levels of outstanding amounts such as under
$10,000, between $10,000 and $30,000, over $30,000, or any dimension
we think might help us understand what’s going on with their receivables.
Chris:
Really?
Stacy:
Yes, we could use visualization software to create a “viz” or view for
each stratification. Right, Mel?
Mel:
I think so, and we can generate “vizzes” on multiple strata at once.
Chris:
Can we use these vizzes to report our findings, too?
Stacy:
I don’t see why we couldn’t. Let’s get started on formulating our
questions so we can begin finding the data we’ll need.
Chris:
You bet! You know, this sounds like it could save tons of time. I wish
I had taken one of those analytics classes, Mel. You are going to be a
big help on this audit!
1-2
MODULE 1
An Introduction to Data Analytics
Data, Data Everywhere
Being able to analyze 100% of all client data is becoming the norm rather than the exception
in an audit. One reason for this change is that data stores are growing and the computing
resources to analyze this volume of data now exist. The dictionary definition of “data” is
output from a sensing device or organ that includes both useful and irrelevant facts and
must be processed to be meaningful (Merriam-Webster). Today, most data exist in digital
form and the volume of data is increasing exponentially. Just today, for example, Google
processed 25 petabytes of data. A petabyte is about 1,000 terabytes, which is, about 1,000
gigabytes. A new professional-grade laptop comes with one or two terabytes of internal
memory, so Google is procesing the equivalent of 25,000 laptops every day. Large data
stores, or “Big Data”now exist across most large enterprises.
An everyday stroll through the Internet could include a Google search to learn about
petabytes, watching a show on Netflix, playing an online game, checking e-mail, visiting
an online university library to complete an assignment, and shopping on Amazon. Each
of these activities not only adds to the data being collected at each site, but it also leaves
behind data, which Dictionary.com calls “data exhaust.”
During a typical Google search, Google will use the search term and subsequent user
actions, such as selecting one of the results or refining the search, to improve the site’s
knowledge base for future inquiries. Google will also store data about the user through
cookies, which are small text files stored on the user’s computer with information about
their preferences and website usage. This simple search adds to the 25 petabytes of data
that Google processes each day. Netflix requires users to create accounts and then retains
data about each show watched and each search performed to make suggestions for future
viewing choices. An online game network like Xbox Live provides both a gaming and
a social center. Xbox hosts thousands of games and allows members to form social and
competitive groups within the site. Most universities maintain a digital library that provides
students and faculty access to thousands of digitally-stored journals, digital books and
magazines, and many other forms of digital media. All of these digital resources are
obtained through search engines used by libraries. Finally, an Amazon shopping trip starts
with the user searching for an item and might continue with a list of items purchased by
others who performed a similar search.
Data Analytics
The preceding discussion about the Internet depicts the volume, variety, velocity, variability,
and value of data, which are components of what is known as “The Seven V’s of Big Data,”
as shown in Table 1.
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An Introduction to Data Analytics
Table 1 – The Seven V’s of Big Data
Element of
Big Data
Description
Volume
Data is being collected by the petabyte and stored by the exabyte. An exabyte
is 1,000 petabytes.
Variety
The source and form of data. The source includes everything from business
transactions to the “Internet of things.” The form can either be structured and
easily manipulated or unstructured.
Velocity
The speed at which data is created, collected, and changed.
Variability
The ways data change over time.
Veracity
How reliable data may be to a given process.
Volatility
The length of time over which data is available.
Value
Data itself is of little value but can be translated into information that
becomes useful to decision-making.
The collection of all this data is of little value unless the data is somehow formulated
and communicated as information that may be used to make well-informed decisions.
At the heart of the science of data analytics is the process of finding the questions to ask
of data stores, obtaining verifiable data, using software to analyze the data, and clearly
communicating the results of the analysis to help in decision-making processes. This
process describes data analytics.
How is Data Used in Organizations?
Some practical examples of how data analytics is used will provide context. A grocery store
collects data about each purchase: the day and time of a visit, price discounts used, and
characteristics (size, color, weight, etc.) of each item purchased. In addition, if the shopper
uses a loyalty card, personal data about the shopper (name, age, address, telephone number,
length of card ownership) can be combined with data about each purchase. As stores collect
this data for every item purchased by each customer for every card swipe, stores obtain the
data needed to determine when sales discounts are most effective, how to order inventory
and stock shelves in the most efficient volumes, and which product mixes customers are
most likely to make.
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An Introduction to Data Analytics
Analysis of these large sets of data allows decision-makers to see:
•
associations between the discounted items and the regularly-priced items in ways
that make future discounts a more probable way of increasing profits.
•
when items are purchased most frequently, and in which combinations and volumes,
which will allow the decision-makers to determine the minimum volumes to buy
and stock with each order to minimize costs and still have sufficient inventory on
hand to meet demand.
•
customer product mixes, which help managers decide the quantity of one product
to buy if a complementary item is placed on sale. The sale of one item will likely
increase the demand for both.
Understanding when two or more items tend to be complementary can also help in setting
up a store. Chips and salsa are complementary, and stores tend to stock these items near
each other. If a customer goes to the chip aisle to buy chips, that customer is also likely to
buy the salsa from a nearby shelf. On the other hand, because milk and bread are often on
the same grocery list and are generally considered to be necessities, grocery stores are likely
to place these items as far apart as possible to force shoppers to go through the entire store
and, perhaps, make unplanned purchases.
The grocery store example focuses on internal data, but the analysis of data for decisionmaking often involves data that organizations obtain both internally and externally.
Starbucks, for example, collects data with every sale it makes. Starbucks also combines
this data with weather information from NOAA and data from local events and national
activities. One question Starbucks might ask of all this data is how sales are affected by
local temperatures and by weather conditions. Finding that the sales of hot beverages
increase due to cold temperatures helps Starbucks effectively manage inventories. Combining
that knowledge with the fact that all sales decrease during winter storms helps Starbucks
effectively manage how stores are staffed. Store locations near conference centers can rely
on expected conference attendance when deciding the types of beverages to order and how
to staff.
Why is Data Analytics Important?
An article in Ink.com (Kiersz and Gillett), which predicts the top 21 professions of the
future, implies the need to be able to address data analytics in three of the top-ten
professions (accounting and auditing, management, and marketing). The World Economic
Forum (2020) ranks analytical thinking and innovation as the number one skillset in terms
of future demand. These resources and the opening dialog earlier in this module show that
the development of a data analytics mindset can only benefit an accountant’s career.
What types of analytical problems will you likely face as an accountant? Table 2 describes
how data analytics might be used in audits, managerial accounting, and tax.
1-5
MODULE 1
An Introduction to Data Analytics
Table 2 – Uses of Analytics in the Real World
Business
Area
Audits
Common Use of Data Analytics
Audits are rapidly evolving to analyze 100% of a client’s transactions rather
than a sample of transactions. This may decrease the cost of an audit in two
ways. The analysis is driven by algorithms and an examination of 100% of the
records will reduce uncertainty, and therefore audit risk. These types of audits
also supply data that the audit firms may use in advising their clients.
Managerial Managerial accountants are using big data to better estimate costs. Better
Accounting estimation of these costs will increase the accuracy of cost estimation, the
meaningfulness of variance analysis, and under/over applications or overhead.
In addition, cost analysis within large data stores, in conjunction with other
internal and external data, will make activity-based costing and identification of
more refined cost drivers available.
Tax
Tax preparers are using IRS data stores to predict how likely an individual return
will be identified for possible noncompliance. State and local governmental
accountants are using online and publicly reported data stores to analyze
in-compliance and out-of-compliance transactions for purchases made by
holders of governmental purchase cards.
At a recent accounting information systems conference (Accounting Information Systems
Educators Conference 2017), one of the Big Four accounting firms spoke about analytics
and accountants’ roles in the process. Accountants are trained to understand and document
an organization’s business processes. Accountants understand the data produced and the
flows of this data throughout an organization. Through this understanding, accountants
can identify potential threats, structure data within a system, and provide information to
decision-makers. Accountants develop expertise in business processes, as well as how
the data in the accounting system captures the effects of these processes. Development of
this expertise is the typical emphasis of most accounting programs. However, the need to
develop an understanding of the role of data analytics has not been a typical component
of most business programs until recently.
The Association to Advance Collegiate Schools of Business (AACSB), the top accrediting
body of business schools, has addressed the lack of data analytics education by changing
the accreditation standards for its member schools over the past several years. Most recently,
the AACSB issued standard A5, which requires accredited schools to design accounting
programs to “include learning experiences that develop skills and knowledge [and . . .]
1-6
MODULE 1
An Introduction to Data Analytics
that relate to emerging technologies.” One emerging technology specifically addressed by
the AACSB is data analytics (AACSB, 2020.)
Accounting Data Analytics provides students with a resource to help them develop a
strong analytics mindset with hands-on experience using the tools of analytics. A student
who develops an analytics mindset, in addition to their deep understanding of the data and
business processes, is one who is ready to meet the current and future market expectations.
Understanding business rules, the systems that embed and apply the rules, and the business
processes from which data are extracted are foundational to analytics. The ability to
Recognize the boundaries of the questions involved in analytics; Extract, Transform,
and Load the data needed in analysis; Analyze the data using the appropriate tools; and
Launch the results of their analysis in a clear and concise communication add the ability
to integrate analytics with this foundation. A student with these analytics competencies
can bring priceless contributions to business efforts, much like those ascribed to unicorns
in mythological tales.
The Unicorn
According to mythology (Gonzolas, 2013), a unicorn is a magical horse-like creature that
can heal illnesses, purify contaminated water, move silently, and is a symbol of peace,
power, and majesty (American Museum of Natural History). Through an understanding
of the data, the business processes, and the analytical mindset, you will be able to help
businesses heal some of their shortcomings, provide purified data explanations of current
activities, and be a force that adds to the power and well-being of the business world.
Accounting firms and business enterprises of all types are seeking employees who are, in a
way, unicorns. Unicorns do not really exist, but accounting professionals with unicorn-like
analytic competencies will always be in demand.
The REAL Mindset
In creating this resource, we want to help you become unicorns, REAL ones. Throughout
this resource, the REAL framework will be used to help you develop a mindset that will
help you to be the unicorns sought by accounting firms and other organizations. The REAL
framework consists of the following steps:
Recognize the
boundaries
The questions a data analyst must ask resemble those of a journalist
who asks “who, what, when, where, and why.” Who needs to know
what about a situation, where will the data exist, what is the time
frame, and why do our questions matter?
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MODULE 1
An Introduction to Data Analytics
Extract, transform,
Data exist in many stores and in many forms. Data are often unstructured and “dirty,” and must be taken from several sources. Once the
data is collected, it must be converted into a form that can be loaded
and manipulated by a software tool such as a spreadsheet or
specialized visualization and modeling software. While IT experts
may typically perform the bulk of the extraction and some of the
transformation tasks, accounting experts need to understand what
makes up this phase of analytics work. In most analytics projects, the
data extraction, transformation, and loading activities can require
more than half the total effort expended in performing data analysis.
Technological tool advancements such as Alteryx are beginning to
push these tasks into the self-service realm of accounting professionals rather than relying upon an IT specialist for the work of data
sourcing and preparation. Further, it is this step in the REAL method
that determines and bounds the data actually used in later analysis
and decision-making tasks. Understanding how the data is identified,
selected, manipulated, and prepared for analysis is key knowledge for
assessing system control risks from data sources—as well as applying
professional skepticism to the results from data analytic projects.
Analyze the data
This step involves picking the best set of analytics techniques and tools
for the job at hand. Common analytic techniques include exploratory
and simple data analyses, trend and forecasting analyses, inferential
univariate and multivariate statistical analyses, as well as many
data-wrangling and preparation techniques, which are dependent
upon the types of data involved in the analytic project. Current tools
include spreadsheets, databases, statistical software, and specialized
modeling and visualization software. The analyst must know how to
use the correct technique, find the best tool(s) to employ, prepare data
properly for the technique(s) and tool(s), acquire the data within the
tool(s), and understand the output from the completed analyses.
Launch the results
In the first step, the who was determined. Launching means that the
analyst must clearly communicate the results of the analysis (often
in nontechnical terms) so that decision-makers can understand the
analysis process well enough to make the best possible decisions.
and load the data
(ETL)
A student with the ability to Recognize; Extract, Transform, and Load; Analyze; and
Launch the analysis of data will be the unicorn demanded today.
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An Introduction to Data Analytics
References*
AACSB. 2018. 2018 Eligibility Procedures and Accreditation Standards for Accounting
Accreditation. Tampa, FL. Page 27.
“Accounting Information Systems Educators Conference.” June 2017.
American Museum of Natural History. n.d. https://www.amnh.org/explore/ology/ology-cards/279-unicorn (Accessed March 11, 2019).
Gonzolas, Dave. 10 Magical Facts About Unicorns. June 27, 2013. Retrieved from http://
mentalfloss.com/article/51424/10-magical-facts-about-unicorns.
Kiersz, Andy and Gillett, Rachel. 21 High-Paying Jobs of the Future. 2017. https://www.inc.
com/business-insider/best-jobs-of-the-future-2017.html (Accessed March 11, 2019).
Merriam-Webster On-line Dictionary. https://www.merriam-webster.com/dictionary/data.
(Accessed March 11, 2019).
World Economic Forum. 2020. The Future of Jobs Report 2020. https://www.weforum.org/
reports/the-future-of-jobs-report-2020. (Accessed June 16, 2022)
2018 Eligibility Procedures and Accreditation Standards for Accounting Accreditation.
* All references current as of our publication date.
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MODULE 9
Data Analytics for Internal Auditing
Module Contents
Introduction……………………………………………………………………………………
9-1
The Issue………………………………………………………………………………………….
9-2
The Expenditure Cycle…………………………………………………………………..
9-3
Audit Analytics……………………………………………………………………………….
9-7
References……………………………………………………………………………………….
9-9
ASSIGNMENT PART I – Questions………………………………………………. online
ASSIGNMENT PART II – Step it Up! Critical Thinking Issues…… online
Navigation TIPS:
Table of Contents entries are hyperlinked to corresponding pages.
Also, the
symbol in the bottom left corner of each page
links back to the Table of Contents.
MODULE 9
Data Analytics for Internal Auditing
Introduction
You just celebrated your first-year anniversary as an internal auditor for GO Golf Carts (GGC).
GGC is a 30-year-old manufacturer of golf carts with more than 20 authorized dealers and
over 100 locations nationwide. Authorized dealers are contractually granted exclusive access
to new makes and models at dealer pricing, as well as other incentives, when abiding by operating policies and procedures as specified by the manufacturer. The dealers’ main customers
are typically area golf courses and country clubs, maintenance departments of large apartment
complexes, and individual consumers who often reside in subdivisions and communities that
are golf cart friendly.
Midwest Golf Carts is an authorized dealer of GGC and started selling GGC golf carts at the
beginning of 2015. Midwest Golf Carts quickly emerged as a top dealer, with one of the highest annual sales in the Midwest region. Midwest Golf Carts has four locations in St. Louis and
surrounding areas. Midwest Golf Carts sells three different models from the GGC line: an
efficiency model (two seats with a standard 10-horsepower engine and standard features), a
pro model (two seats with upgraded wheels, a 12-horsepower engine, deluxe golf bag holders, storage compartment, drink holders, and headlights), and a luxury model (four seats with
12-horsepower engine, upgraded paint, padded steering wheel, deluxe seat cushions, locking
storage compartments, LED headlights, and integrated sound system with Bluetooth connectivity). GGC sets the manufacturer’s suggested retail price (MSRP) of 25% over delivered cost
on all models. As a dealer, Midwest Golf Carts, however, can reduce their selling price or offer
discounts as desired. Table 1 shows Midwest Golf Carts’ cost (to acquire from GGC) of each
model by year.
9-1
MODULE 9
Data Analytics for Internal Auditing
Table 1 – Midwest Golf Carts Dealer Cost Ranges by Model and Year
Golf Cart Model
Data Elements
2020 Efficiency
$
4,500 – 5,250
2021 Efficiency
$
5,000 – 5,780
2020 Pro
$
5,500 – 6,340
2021 Pro
$
6,000 – 6,790
2020 Luxury
$
6,500 – 7,340
2021 Luxury
$
7,000 – 7,910
The Issue
GGC is considering expanding the existing dealer contract with Midwest Golf Carts on a test
basis to include a service component because they have established themselves as a reputable dealer with continued, stable growth. Midwest Golf Carts could become the first dealer in
GGC’s network to offer authorized parts and service and warranty work on any model of GGC
golf carts, regardless of where the golf cart was initially purchased. GGC does not currently
have any dealers who offer servicing of any kind and offering such services could lead to an
increase in profitability for both GGC and their respective authorized dealers. While there is
demand for servicing golf carts, there currently are limited servicing options for golf cart owners in the Midwest, where golf carts are used more seasonally instead of year-round. Before
expanding the existing dealer contract with Midwest Golf Carts, GGC wants to ensure that the
partnership will be sustainable. Midwest Golf Carts’ owner, Guy Middleton, has expressed recent cash flow concerns to the manufacturer, despite steadily increasing sales. Failure to collect
on sales is not an issue, however, as Midwest Golf Carts does not extend internal financing to
their customers. While Midwest Golf Carts does not allow customers to pay on account, the
dealer does accept credit cards and has various relationships with local and national lenders.
As a result, all payments are received at the time of sale (for the sale of parts or golf carts).
Because the ability to generate sales is not an issue for Midwest Golf Carts, cash outflows, not
inflows, appear to be the key reason for concern. The internal audit manager for GGC asked
you to join the engagement team for the expenditure cycle for this year’s internal audit of
Midwest Golf Carts. As part of the first phase of the audit, audit planning, the team supervisor
asked you to become familiar with the auditee.
GGC performs regular financial and compliance audits on all dealers. Compliance audits
are comprehensive reviews of an organization’s key business processes to test adherence to
standards or regulatory requirements. GGC’s internal audit team performs compliance audits
to determine whether GGC’s dealers comply with contractual requirements. Recent financial
statements required by GGC show that sales have been steadily increasing as Midwest Golf
Carts gains local market share and brand awareness. GGC’s internal auditors are concerned,
however, that the sales increase is not causing a corresponding increase in profit at Midwest
Golf Carts.
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MODULE 9
Data Analytics for Internal Auditing
Any business process area that results in the custody, recording, or authorization of transactions that impact highly liquid assets, such as cash, have a higher inherent risk. As such, they
are more susceptible to fraud. As a result, GGC will focus on cash disbursements in the upcoming audit. Brittany, the audit supervisor at GGC, interviewed Guy Middleton, the owner
of Midwest Golf Carts, who said, “Sales keep increasing year after year. I know the golf carts
we buy from GGC increase in cost some each year, but I still cannot figure out why our profitability is going down and not staying stable, or even increasing. Somehow more seems to be
going out than in, even with increased sales.” Brittany recalls a recent study by SCORE and US
Bank found 82% of small businesses go out of business due to poor cash management skills
(smallbiztrends.com) and is hopeful she and her team will be able to identify the root cause of
Midwest Golf Carts’ cash flow shortages.
Figure 1 – Expenditure Cycle Activities
The Expenditure Cycle
Brittany wants to start with an audit of the expenditure cycle to examine Midwest Golf Carts’
cash disbursements and look for any apparent trends. Brittany asks you to list some common
expenditure cycle threats that the team might want to keep in mind as they select the appropriate audit tests to perform for the engagement. You know the main expenditure cycle activities
and associated documents usually include (See Figure 1):
•
Purchasing goods or services (documented on a Purchase Order)
•
Receiving those goods or services (documented on a Receiving Report)
•
Being billed for those goods or services (documented on an Invoice)
•
Paying for those goods or services (documented on a Check or Electronic Funds
Transfer)
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MODULE 9
Data Analytics for Internal Auditing
Because the audit team has already assessed cash disbursement risk to be very high, you
identify threats that often occur in the expenditure cycle that may lead to cash flow problems
like those occurring at Midwest Golf Carts (See Figure 2):
Figure 2 – Common Expenditure Cycle Threats and Related Controls
•
Paying the same invoice more than once.
•
Paying for items not received or ordered.
•
Theft of cash.
•
Failing to take discounts for prompt payment.
Additionally, should there be fraud present in the expenditure cycle, the following are common
billing fraud schemes to consider and test for:
1.
Invoicing via a shell company (a company with no legitimate purpose, that may
otherwise appear legitimate).
m
Common use of PO boxes for vendor addresses.
2. Invoicing via an existing vendor (which might be an accomplice).
m Pay and return schemes.
3.
Purchasing of personal items with company funds.
9-4
MODULE 9
Data Analytics for Internal Auditing
Table 2 describes common audit objectives and tests to better understand cash disbursements
and potential anomalies in a typical expenditure cycle. This list is not exhaustive and while
these tests and objectives should be considered, for brevity and accessibility issues, you will
not be asked to specifically perform all of these.
Table 2 – Audit Objectives to Understand the Expenditure Cycle at Midwest
Golf Carts
1. Verify that an approved vendor list exists.
a. Who is allowed to add or remove vendors from the vendor list?
b. What is the approval process for adding a vendor? Are the contact details of the vendor
confirmed for legitimacy?
c. Can payments be made to vendors not on the list?
d. Has the vendor list been audited recently?
e. Are any employees included as vendors in the vendor file? If so, why?
f. Are there any duplicate vendors in the vendor file?
g. Are there any vendors with missing contact details?
h. Are there many vendors with PO box addresses?
2. Assess the payment approval process.
a.
Are all invoices validated? Do the invoices have appropriate logos? Are they free from
misspellings?
b. Are all invoices compared to the initial purchase order that generated the transaction?
c. Are all invoices compared to a receiving report that specified what items were received?
d. How are discrepancies in quantities or items ordered handled?
e. Can the same person who ordered the goods or services remit payment?
f. Are cash disbursements that exceed a certain threshold subject to additional approval or do
they require two signatures?
g. Are all payments made to vendors on the approved vendor list?
3. Examine any anomalies or trends in the expenditure data.
a. Are there any missing checks?
b. Are there regular disbursements made outside of business days?
c. Are there any duplicate payments or multiple payments made to the same vendor(s) on the
same day?
d. Are there any unusually large payments to any vendors?
e. Are there any regular overpayments to any vendors?
f. Are there many invoices just below specified approval limits?
g. Are there any payments to vendors not on the approved vendor list?
h. Are there any regular disbursements for round numbers?
i. Are there any vendors that are also employees of the company or who have contact details
that are the same as an employee of the company?
9-5
MODULE 9
Data Analytics for Internal Auditing
GGC already has data about Midwest Golf Carts’ expenditures for inventory replenishment of
GGC’s golf carts, which are a substantial percentage of the dealer’s cash disbursements. Since
GGC is already familiar with that data and those cash disbursements are not the concern of
this audit, the team will focus on all other expenditures. Additionally, Brittany has assigned
payroll expenditures to another audit team member, so that you may focus solely on cash
disbursements that are not to GGC, nor a result of payroll (which has remained steady over
the years). Figure 3 shows Midwest Golf Carts’ expenditures by year (excluding expenditures
to GGC and for payroll). While sales have increased steadily since opening in 2015, expenditures, while elevated in the year the company began operations, leveled out in the three years
following. In the last two years, however, there has been a marked increase in expenditures.
Additionally, 2020 expenditures only include data through the third quarter of the year.
Figure 3 – Expenditure Data by Year*
*Excludes expenditures to GGC and payroll expenditures.
**Expenditure data through Quarter 3 of 2020.
9-6
MODULE 9
Data Analytics for Internal Auditing
Audit Analytics
Upon reviewing the expenditure data with Brittany, the two of you begin brainstorming tests
that should be performed that could uncover the cause of the cash flow problems:
Brittany:
With revenues up and net income down, we could be looking for a variety
of things here: an increase in other expenditures, poor cash management,
or even some sort of an embezzlement. Frauds that could occur in the
accounts payable process include: billing schemes, check fraud, automatic
clearing house (ACH) fraud, expense reimbursement fraud, and kickback
schemes. These should all go on our list. We have seen some of these
types of frauds in other dealerships in the past. If we don’t find fraud, our
audit tests will let us know if Midwest Golf Carts is mismanaging assets by
unintentionally paying for items not received or paying invoices more than
once.
You:
You’re right. We should make sure Midwest Golf Carts has an approved
vendor list that they actually use. We should look for cash disbursements
to be approved at the right level and paid only to those authorized
vendors.
Brittany:
Exactly. Let’s start with cash payments to vendors. Unless we identify
additional reasons to expand the audit’s scope, that could satisfy our
objectives. The use of audit analytics will really help us discover any
potential anomalies or issues. We will need to use a variety of audit
analytics to understand not only what happened, which are descriptive
analytics, but also why it happened, which involves diagnostic analytics.
I don’t mean to sound like a walking billboard for the AICPA’s Guide to
Audit Data Analytics, but the guide recommends enhancing traditional
audit processes, as we’re planning here, with data analytic techniques.
Jon, Midwest Golf Carts’ IT administrator, gave us a collection of data files
and control totals that run from the 2019 fiscal year through Q3 of 2020
already.
You:
I can get started on understanding the data and performing some
analytics right away.
Brittany:
Perfect. I’ll get the data to you. Be sure to validate the data and ensure the
data matches Jon’s control totals. If you can work the cash disbursements,
I’ll get the rest of the team onto open invoices and possibly payroll. See
if you can create visualizations of the findings to help us “see” the data.
Remember, Guy does not have an accounting background. We’ll want to
give him visualizations he can understand. I will send you an email later
this afternoon with some ideas for analytics you can start with.
9-7
MODULE 9
Data Analytics for Internal Auditing
Later that day, you receive the following email from Brittany.
From: Salter, Brittany
Sent: Mon 9/21/2020 4:38 PM
To: staffaud11@gogolfcarts.com
Subject: RE: Guy’s audit initial analytics
Can you help perform some descriptive analytics like we discussed to help us understand the data and what
might be happening at Midwest Golf Carts? Use the data for 2019 and the data provided through 2020. I
know you don’t have all the data for 2020, but that’s not a problem. Thus far, 2020 expenditures seem to be
trending up as well. Be sure to do the following:
1. Run descriptives on the disbursements and identify any data exceptions (data totals that do not conform to the totals provided by IT).
Midwest Golf Carts’ Data
Number of Records
Financial Totals
Vendor File
387
Not applicable
Paid Vendor File
3626
$6,573,625.19
Employee File
102
Not applicable
2. List expenditures by month for each year.
3. Identify expenditures for the top three vendors for each year.
4. Identify the largest 10 disbursements made over the sample period.
5. List any expenditures not made on a business day.
6. List any duplicate payments (payments in the same amount made to the same vendor on the same
day).
7. List any duplicate check numbers.
8. List any duplicate vendors.
9. List any payments for round numbers (such as thousands, hundreds, and so on).
Please include all findings as a chart or graph and let me know your initial thoughts or what additional
analysis may be warranted.
Brittany
Brittany Salter
Audit Supervisor
GO Golf Carts
736-387-3487
bsalter@gogolfcarts.com
Brittany needs your help performing a comprehensive analysis of Midwest Golf Cart’s cash
disbursements. When completing the homework for this module, your analysis should consider all data provided by Jon. This will better enable Go Golf Carts to better understand the root
cause(s) of Midwest Golf Cart’s cash flow problems before further consideration of entering
into an exclusive servicing provider agreement with this dealer.
9-8
MODULE 9
Data Analytics for Internal Auditing
References*
AICPA. (2017). Guide to Audit Data Analytics. Wiley, New York, New York.
Small Business Trends. (2019). Available at:
https://smallbiztrends.com/2019/10/small-business-funding-statistics.html
Accessed 13 November 2020.
* All references current as of our publication date.
9-9
VendorID
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046
Vendor_Name
Vendor_Contact_Lastname
Vendor_Contact_Firstname
Gutter Cleaners
O’Quinn
Olivia
St. Louis Best Films & Coatings
O’Brien
Oliver
St Charles Hyundai
Taylor
Steve
Office Systems Division
Hidel
Welm
First Community Credit Union
Boswel
Lark
Budget Towing
Bearden
Waylan
Lowe Automotive Warehouse
Lowe
Jill
Score Card Sisters
Moses
Giles
Dean Team of Kirkwood
Dean
Randy
CJC Auto Transport
Golf Girls Supplies
Molloy
Lucian
Republic Services
Johnson
Jacob
Jon-Don LLC
Nelson
Jon
Mobile Rim Repair
Marquez
Lucy
Audi Kirkwood
Jones
Rebecca
Spirit West Auto Body
Evans
Taylor
Warehouse Direct Supply
Donald
Drake
Francotyp-Postalia, Inc
Mourn
Nelson
Tech Electronics
Bobby
Neal
Factory Motor Parts Co.
Bodendiek
Tristan
Tire Profiles, LLC
Moon
Zeke
1-800-Radiator & A/C
Midendork
Tyler
NTW
Lewburg
Walton
KMOV
Caldwell
Brandon
Cardmember Services
Charles
Stella
Hole In One Lighting
Tyson
Yusef
Myers Tire
Myers
Lou
Advanced Turf Solutions Inc
Addie
Jean
MO Dept of Revenue
Minuteman Press
Ferendzo
Brett
Original One Parts
Fren
Cal
River Lan Management Experts
Kaur
Lily
Metropolitan Supply, Inc
Summers
Xao
Reinhold Electric
Reinhold
Cathleen
McCarthy Leonard Kaemmerer
McCarthy
Donald
Acertus
Kieth
Wam
Equifax Information Services
Noel
Jay
Interstate Safety & Environmental Anderton
Carrie
S.J. Hollander Architect PC
Lance
Ty
PNC Bank Consumer Loan Center
Autco Dist
Smith
Charles
Woltman Trophies & Awards
Woltman
Andrew
KTVI-TV
Combs
Frankie
Friend Tire
Childers
Vance
ISPFCU
Sommer
Wayne
Pencil Pushers
Callaghan
Ellen
047
048
049
050
051
052
053
054
055
056
057
058
059
060
061
062
063
064
065
066
067
068
069
070
071
072
073
074
075
076
077
078
079
080
081
082
083
084
085
086
087
088
089
090
091
092
093
Century Motor Corp
Stevens
Total Automotive Inc
Daniels
Libery Auto Parts Co.
Dickey
CJS Express Corp
Moarl
Grainger, Inc
Hudson
Complete Auto & Custom Exhaust Wiley
Go Auto Supply
Ervin
Sherman Towing
Sherman
Advanced Automotive Industries Collins
Hubbard Radio St Louis LLC
Hubbard
Delta Meadows Property Maintenance
Young
Entercom Communications Corp Sunders
Linek Plumbing Company, Inc
Linek
Elco Chevrolet
Elco
Craftsmen Ind.
Greer
Solar Solutions Tint Company
Von
Ameren MO
Gate
Woodhouse Mazda
Hunter
RBFCU
Reymond
Community Wholesale Tire Dis.
Kirk
ILL Secretary of State
KSDK
Connors
US Bank
Holtz
Auto Trim Restyling
Trieb
All Pro Enterprises
Hayward
Color Match Auto Interiors
Lewis
COSTCO Wholesale Corporation Trotter
Johnsonville Electric Signage
Anderson
Suntrup Volkswagen
Griffith
Ben Hogan Golf
Sanford
Spire
Dawson
Minuteman Press of Kirkwood
Styles
Mid-Nite Auto Supply
Weekly
Eagle Business Products, LLC
Hart
A1 Maintenance
Fischer
Missouri Valley Federal Cr Union Cross
Visor Advisors
Roberson
St Luke’s Workplace Health
Harding
Fore Score Carts
Romero
Industrial Shelving Co.
Henson
Hertz Rental Cars
Hertz
Tee Time Tea
Wyatt
LKQ Metro
Quinn
Direct Energy
Greenaway
Precision Detailing, LLC
Preston
Capital One Auto Finance
Greenaway
United Credit Union
Duff
Megan
Kirk
Summer
Lao
Alisha
Lance
Mikayla
Kieth
Mary
Quinn
Gregg
Deb
Harry
Bree
Alicia
Samantha
Luke
Daniel
Ryan
Mark
Miles
Christina
Carson
Yousif
Ally
Salena
Mina
Bart
Arda
Hommer
Nerr
Samuel
Noil
Sophia
Ruth
Lorna
Kelly
Nakita
Logan
Orion
Sam
Larry
Evan
Vye
Louis
Barbara
094
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140
Midway Auto Inc
Fett
Dean Team Kirkwood Inc
Finch
Lawn Sprinklers of St Louis
Sid
Firestone
Crypt
Aramark Uniform Services
Wright
GFL Environmental Services USA, Inc
Valentine
Landtech Property Maintenance Arias
Ecotech Import Auto
Stoddard
Vogue Tyre & Rubber Co
Vogue
Illinois Dept. of Revenue
Curt’s Tire Hauling
Hall
Insignia Group LLC
Townsold
Enterprise Bank and Trust
Ash
Gary Lang Auto Group
Lang
Courtyard Cleaning
Wolfe
Hico of St. Louis
Theriot
Gibb’s Technology Company
Gibbs
Rim Recon +
Davids
American Classifieds
Fieldman
Water Doctors of St. Louis, Inc
Nietz
Mo Dept. of Revenue
Napleton Chrysler Dodge Jeep
Ervin
All Type Compressor
Jones
TR Wholesale Solutions LLC
Jarret
Greener Greens Lawn Care
Foreman
Mini of St. Louis
Dawson
Newton Digital
Molina
Easycare
Sewman
1st Class Cleaning
Walters
Moore Computing, LLP
Phelps
Pro-Cut International LLC
Weymouth
Molle Volkswagen
Molle
Auffenburg Volkswagen
Bergman
Performance Radiator
Joun
Missouri Auto Auction
Niles
Don Brown Chevrolet
Brown
All Star Dodge Chrysler Jeep
Goldman
The Club Club
Welch
Crazy Fore Golf Carts
Bradford
Cee Kay Supply
Baker
Goodyear Tires
Meyer
St Louis Windshield Repair LLC
Smith
Augie’s Towing and Transportation Wilkerson
Hank’s Quality Care
Richman
Windmills Express
Palmer
Ideal Lawn Care
Ranierez
Affinity Automotive Products
Schreiber
Alexi
Dean
Lonny
Mark
Cathleen
Wesley
Allan
Ally
Sara
Curt
Drew
Freddy
Gary
Eddy
John
Tony
Pat
Noah
Imeta
Trey
Jamie
Julie
Kristy
Andrew
Chandi
Ulian
Jeff
Trey
Hannah
Bret
Eli
Lirk
Taylor
Don
Vance
Jenna
Mylee
Mary
Jiya
Howie
Jade
Hank
Linda
Maya
Emily
141
142
143
144
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182
183
184
185
186
187
Hertz Local Edition
Hertz
Trans Union
Pierce
Alldata
Hook
Ryan Lawn & Tree
Jones
Alloy Wheel Repair Specialists
Alloy
Fed Ex
Jones
Crest Industries, Inc
Davis
Cable TV Pros
Davis
Bright Lights
McCormick
Santanda Consumer USA
Williams
Golf Ball Retrieval Services
Lee
Pappas Toyota
Johnson
Born Again Restoration
LaBell
Golf Marketers INC
Roberts
18 Holes Maintenance
Jacobs
Dobbs Tire & Auto Centers
Clarkson
Golf Pride
Moore
A1 Electricity
Olson
Nation & Fletcher
Fletcher
Weir Chevrolet
Riddle
Wells Fargo
Seaton
Ace Studio
Watts
Valvoline LLC
Hutcherson
The Golf Gopher
Jones
Baldwin Priesmeyer
Priesmeyer
Action Maids
Melton
City of St Peters
Hiel
Cool Shades Express
Valentine
Capitol One
Stewart
A Cleaning Service
McBride
Joe Machins Cadillac
Machins
Drinks on a Dime
Leal
Royal Gate Dodge Chrysler Jeep Ram
Campbell
Superior Transport Services
Howard
Infinity Land Management
Wilkinson
St Louis Post Dispatch
Noel
Fly Media
Oakley
JC Auto & Truck Parts
Copeman
Pundmann Ford
Riess
Crystal Clear Water Maintenance Cohen
Piros Signs
Piros
American Building Janitorial
Cruz
Weber Chevrolet
Adams
Digital and Beyond
Tucker
Snap-On Business Solutions
Colyotte
Verizon
Lawman
Clean Air Lawn Care
Tuner
Callie
Claudia
Grace
Ryan
Allan
Fred
Rodney
Ann
Sarah
Racheal
Jim
Steph
Margaret
Brittany
Andrew
Taylor
Clarissa
Rui
Jose
Bob
Jill
Naomi
Milo
Nathan
Nathaniel
Megan
Pam
Grace
Penny
Jade
Joe
Lonnie
Katie
Chris
Emily
Carol
David
Jeremy
Mike
Tyler
Edward
Ally
Mark
Breanna
Pam
Chip
Tom
188
189
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227
228
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232
233
234
Total Customs
Jacobs
First Choice Power
Adams
Mada
Miles
First Mid-America Credit
Knope
Golf Mate Caddie
Smith
Precision Dent Removal
Parker
Green Glove Guys
Medrano
West County Volvo
Huseman
Advantage Parts Solutions
Latham
Reynolds & Reynolds
Reynolds
Bridgestone Golf
Parker
AT&T
Dixon
Zisser Tire
Zisser
Mungenast Acura
Mungenast
Vista Ink Services
Pate
O’Reilly Auto Parts
Smith
VIP Distributing
Nelson
C & C Restaurants
Montez
Countrywide Cart Delivery
Blancharrd
Jim Trenary
Trenary
St Louis Community Credit Union White
Global Printing & Signs
Hayes
Niksic Air Conditioning & Heating Bolton
Tee Off Carts
James
Pur Performance Center
Fulmer
5 Star Janitorial
Wright
Architectural Graphics Inc
Kinnipel
Activengage, Inc
Espienschied
Bommarito Nissan
Risley
Jim Moran & Associates
Moran
American Tire Dist.
Lewis
First Community Credit Union
Scott
Gold Supply Emporium
Plummer
Spirit West
West
Magna Motors
James
AT&T Mobility
Underwood
Mcgard
McCormick
3D Supply & Distribution
Spade
Big Star Cleaning
Hills
Al’s Automotive Supply
Patterson
Market Done
Easton
Professional Transport Services
Mallard
Worldwide Environmental Products,Gaw
In
Christmas Light Guys LLC
Jackson
Cheapies 1 LLC
Owens
Floral Events
Stephenson
Suntrup Buick
Fienz
Quill
Kyle
Edward
Carol
Chelsea
LouAnn
Cassie
Michelle
Jane
Kaylee
Tim
Robin
Alexis
Catherine
Arwen
Jhon
Mark
Troy
Kamilia
Jim
Tasha
Carrie
Chad
Nick
Keith
Alicia
Ronnie
Carry
Dwaine
Jim
Mark
Myre
Butch
Ethan
Lynord
Walker
Wyatt
James
Taylor
Al
Macey
Lydia
Manny
Chris
CD
Josh
Lance
235
236
237
238
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240
241
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269
270
271
272
273
274
275
276
277
278
279
280
281
Manheim-Acct. Recv
Manheim
Mats and More
Snider
America’s Auto Auction St Louis IncLamansol
Terry’s Machine Shop Service
Marion
Lowe’s Automotive Warehouse
Bryan
AE Works Enterprises
Eddison
Market Your Market Marketing
Cassidy
Home Depot
Tedrow
Instrument Sales and Service, Inc Greggory
A Sound & Video, LLC
Addison
Vintage Parks Inc.
Holloway
Midwest Recyclers
Stewart
Polos Made Easy
Castro
Enterprise Leasing Co of St Louis Gour
Cintas Fire Protection
Hudson
American Stamp
Quillete
Putt Putt Galaxy
Frank
Tailored Media
Taylor
Alpha Commercial
Hanks
Silver Fox Marketing, LLC
Fox
BNJS Cafes & Bakeries LLC
Stonely
Cuts and Edges
Donald
Yipe’s Stripes
Yipe
LeadCo Community Credit Union Waltz
Oak Mill Bakery
Foley
D&S Car Wash Systems, LLC
Daniels
Yancey Autoparts, Inc
Yancey
Chips and More
Horne
Bumper Man, Inc
Leftwhich
N & J MGMT LLC
Young
Interstate Billing Service
James
Bluestone Mexico LLC
Fernandez
Blue Chip Exterminating
Colllins
City Water
Watts
Pedros Planet
Wallace
Triple L Heating and Cooling
Larson
Green Godess Trendsetters
Kent
SimplePart, LLC
Donaldson
10 Missions Media
Haynes
Dean Team of Ballwin
Harmon
Plum Good Plumbing
Patrick
Porsche St. Louis
Phillipi
NCM Associates
Miller
Car Keys Express
Nour
Dealertrack Inc
Grant
Snap On Bus Solutions
Ishum
Restora Glass
Ruester
Cody
Aadam
Adam
Terry
Simpson
Alexander
Betsy
Collin
Liam
Alfred
Sandy
Pat
Cadence
Jack
Donna
Lowe
Coco
Edd
Hunter
Albert
Zena
Willis
Mallon
Norman
Zachary
Winry
James
Amar
Austin
Eric
Howie
Tristan
Chip
Alaya
Pedro
Lance
Firat
Ben
Greg
Chad
Alexis
Sierra
Jeff
Lak
Wan
Lilly
Furl
282
283
284
285
286
287
288
289
290
291
292
293
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296
297
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308
309
310
311
312
313
314
315
316
317
318
319
320
321
322
323
324
325
326
327
328
Cal-Tex Protective Coatings, Inc
Cruz
GFI Digital
Page
St James Auto And Truck Parts LLC Goi
Marxam
Lea
Blade Technologies, Inc
Blade
Crestview Cadillac
Froun
Sprinkler Systems Unlimited
Edmonds
B Auto Parts
Gerlads
Bosch Auto Svc Solutions
Belcher
Roto-Rooter Services Co.
Roto
Mike Zuke Enterprises
Zuke
Paper Products Productions
Santiago
Coin Data LLC
Hernandez
The Key Guy
Klingman
Wheel City Wholesalers
Von
Golf Supplies International
Marshall
Superior Asphalt Maintenance Inc Poie
Neumayer Equipment
Klien
Jim Trenary Chevrolet
Trenary
Dominion Dealer Solutions, LLC
Patterson
Golf Ball Buddies
Henderson
Ellis Battery Specialists
Ellis
On-Site Alloy Wheel Repair
Hendricks
BMO Harris Bank
Harris
Lee’s Lift Kits
Meddoze
Hughes Customat Inc.
Hughes
Midtronics
Bateman
SDDStl
Ernest
Protection Plus
Hinderson
Sounds Abound
Singleton
Computer St. Louis
Pretz
Sick Tints
Newson
Specmo Enterprises
Speckmo
Toy Tires
Kaiser
Nelson Mazda
Nelson
National Tire Wholesale
Green
Earl’s Production
Goodman
Consumer Glass Inc
Weldon
AJR International
Reynolds
RC Logistics LLc
Downey
JPR Towing and Transportation
Cullen
Stonewheel, Inc
Stone
Together Credit Union
Paul
Car People Marketing C/O ProbillingJackson
City Credit Union
Melody
Dale Sign Service Inc
Grey
Johnny Londoff Chevrolet
Londoff
Cal
Ashley
Nell
Brandi
Jackson
Kim
Evalyn
Cheyanne
Penelope
Dweight
Mike
Chanel
Robert
Chic
Stan
Ollie
Lamu
Jole
Jim
Gwen
Cain
Wilford
Fay
Bonn
Ember
Brady
Newl
Maggie
Luke
Hadassah
Donna
Leroy
Howard
Danish
Newel
Eddie
Earl
Bonnie
Alexander
Dean
Stella
Dylan
Benton
Laurence
Mellisa
Dale
Johnny
329
330
331
332
333
334
335
336
337
338
339
340
341
342
343
344
345
346
347
348
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355
356
357
358
359
360
361
362
363
364
365
366
367
368
369
370
371
372
373
374
375
Volkswagen of Springfield
Melton
Green Greens Food Service
Archer
Frank Leta Honda
Newton
Cox Automotive Rates & IncentivesCox
Charter Communications
Fulkenburg
Snap On Tools
Miller
Butler Supply
Bishop
AI Waste Management
Cochran
American Parts Warehouse
Santiago
SRC Autobody
Callaway
The Edelen Co, Inc
Meyer
Black Book
Mads
Dealer Tire
Valadez
Mercy Corporate Health
Garceia
JJS Reconditioning LLC
Sowemien
D&L Towing Inc.
Larson
Autographics
Nile
Heritage Crystal Clean
Fulton
Green Clean
Green
Licavoli Electric Co
Licavoli
Auto Zone Store 236
Latigan
Mid America Collisions
Miesner
Keytrak
Melmon
Aramark
Howe
Coast to Coast Transport Services Silva
Oeconnection LLC
Holloway
Marquard’s Cleaners
Marquad
Wells Fargo Auto Finance
Faust
Huntington National Bank
Volcanno
Pro Source
Gallay
MK Lawn Care, Inc
Templeton
Occupational Health Centers
Conray
Spectrum Reach
Washington
Jay Electric
LeYang
Trophies, T’s & More
Jeffers
United Radio Service
Miles
Ed Napleton Honda
Riess
EverGolf Clubs
Maddox
Arbon’s Pressure Washing
Arbon
Plaza Motor Co.
Fitz
St Charles Automotive
Clark
Automotive Technology
Stevens
GCS Federal Credit Union
Suan
On Demand Transport
Inkleman
The Window Man, Inc
Skaggs
Partstrader LLC
Nietz
Countryside Auto & Truck Parts
Wallace
Josh
Arlene
Jessica
Noah
Bryar
Kendal
Timothy
Jerry
Q
Sean
Edelen
Kelly
Vanessa
Lou
Juewl
Dann
Matt
Crystal
George
Blake
Mike
Elaine
Nancy
Roberta
Barney
Sierra
Arthur
Anne
Murr
Nerl
Vivvie
Melvin
Logan
Jay
Mable
Ned
Ned
Seth
Ned
Chelsey
Carol
Miles
Goi
Quay
Abbey
Illiah
Cole
376
377
378
379
380
381
382
383
384
385
386
387
CTI LLC
Dean Team Volvo
Dealeron Inc
Crown Volkswagen
King Automotive Equipment, Inc
Napleton Mid Rivers Kia
NLV Dealer Supply Company
ASAP Lock & Key, LLC
GreatAmerica Financial Services
Earl Green Towing Service
Midwest Keyless Inc
Zumwalt Corporation
Inglemen
Tomlinson
Davis
Degenhart
King
Kent
Applegate
Qortez
Jowes
Green
Wright
Zumwalt
Carl
Athena
Joe
Derek
Hudson
William
Wanda
Anothony
Bowie
Earl
Alyssa
Keli
Address
970 E Lockwood Ave
17813 Edison Ave
5701 Veterans Memorial Parkway
1615 2nd Ave
17151 Chesterfield Airport Rd
Po Box 364
1000 Camera Ave Ste D
913 N Main
10205 Manchester Rd
275 Corporate Woods Ct
2200 59th St
PO Box 9001099
430 Medinah Rd
2908 Eagle Pointe Rd
10230 Manchester Rd
1883 S Old Hwy 94
PO Box 41622
PO Box 157
PO Box 790379
BIN 139107
3010 Story Rd W
107 Weldon Pkwy
15 Commerce Dr
27410 Network Plae
PO Box 6294
1197 S Old Hwy 141
24377 Network Place
12955 Ford Dr
4217 Old Hwy 94 South
4135 Mexico Rd
1431 Kinksland Ave.
4254 Telegraph Rd
PO Box 129
2511 Lemay Ferry Rd
825 Maryville Center Dr
8033 Flint St
PO Box 71221
1292 Robertridge Dr
519 1st Capitol Dr
PO Box 5570
10900 Midwest Ind Dr
12462 Natural Bridge Rd
12848 Collection Center Dr
205 Fountain Lake Ind Dr
730 Engineering Ave
1109 Hartman Lane
City
State
St. Louis MO
ChesterfieldMO
St. Peters MO
Des MoinesIA
ChesterfieldMO
Wentzville MO
St. Louis MO
Columbia IL
Kirkwood MO
Bridgeton MO
St. Louis MO
Louisvile KY
Roselle
IL
Godfrey IL
Kirkwood MO
St. Charles MO
MinneapolisMN
Bedford Park
IL
St Louis
MO
MinneapolisMN
Irving
TX
Maryland Heights
MO
OFallon
MO
Chicago IL
Carol Stream
IL
Fenton
MO
Chicago IL
Fishers
IN
St. Charles MO
St. Peters MO
St. Louis MO
St. Louis MO
ChanhassenMN
St. Louis MO
St. Louis MO
Lenexa
KS
Charlotte NC
St. Charles MO
St Charles MO
Cleveland OH
St. Louis MO
Bridgeton MO
Chicago IL
St. Charles MO
Springfield IL
Shiloh
IL
Zip
Phone
63119 314-294-0993
63005 636-262-6923
63376 636-441-4481
50314 515-244-1911
63005 314-605-6864
63385 636-322-1200
63126 314-752-7477
62236 618-356-2498
63122
63044 314-865-2600
63110 314-648-0294
40290 636-947-5959
60172 800-556-6366
62035 618-420-6492
63122 314-965-7711
63303 636-947-1413
55442
60499 800-341-6052
63179 314-645-6200
55480 636-379-7110
75038 847-232-7380
63043 314-205-8424
63366 636-272-9090
60673 621-4444
60197
63026 636-269-3901
60673 314-781-7610
46038 314-993-6700
63304
63376 636-928-5529
63133 877-441-0001
63129 314-649-2696
55317 800-844-3008
63125 314-631-1158
63017 314-392-5221
66214 913-236-9923
28272 800-944-6000
63304 636-441-4985
63301 636-947-4140
44101 888-762-2265
63132 926-8057
63044 314-291-5750
60693 647-2222
63301 888-950-0017
62703 800-255-0886
62221 618-354-2666
13500 Veterans Memorial Pkwy
2431 Galpin Ct
3628 Cass Ave.
PO Box 3712
Dept. 847008539
214 Mcmenamy Dr
931 Pine St
203 S. Main
7161 55th St N
PO Box 959270
9711 Clayton Rd
1220 Olive St
24 Kirkham Industrial Ct
15110 Manchester Rd
3101 Elm Point Industrial Dr
125 Fisher Forest Ln
P.O. Box 88068
8410 S 145th Street
1 Ikea RBFCU Pkwy
9124 Pershall Rd
501 2nd St #629
PO Box 637386
1850 Osborn Avenue
901 Howard George Dr.
5214 Chain of Rocks Rd
13570 NW Industrial Dr
PO Box 34783
2021 Mascoutah Ave
6000 S Lindbergh Blvd
1 Aspen Circle Drive
Drawer 2
939 S Kirkwood Rd
4009 S. Cloverleaf Dr
202 Brown Ln
8850 Steling Place
PO Box 1543
4265 Rusty Road
PO Box 505252
1500 Olive Blvd
455 East Elliot
4316 N. Service Rd
5720 West Main St
15726 Collections Center Dr
9757 Clayton Rd
124 Trade Center Dr
PO Box 60511
802 E Breckenridge St
Wentzville MO
ChanhassenMN
St. Louis MO
Ballwin
MO
Kansas City MO
Saint PetersMO
St Croix FallsWI
O’Fallon MO
St. Paul
MN
St. Louis MO
St. Louis MO
St Louis
MO
St. Louis MO
Ballwin
MO
St. Charles MO
OFallon
MO
Chicago IL
Omaha
NE
Live Oak TX
Hazelwood MO
Springfield IL
Cincinnati OH
Oshkosh WI
ManchesterMO
EdwardsvilleIL
Bridgeton MO
Seattle
WA
Mascoutah IL
St. Louis MO
Innsbrook MO
St Louis
MO
Kirkwood MO
St. Peters MO
Louisiana MO
Caseyville IL
St. Peters MO
St. Louis MO
St Louis
MO
Creve CoeurMO
Kirkwood MO
St. Peters MO
Belleville IL
Chicago IL
St. Louis MO
St Peters MO
City of Industry
CA
Mexico
MO
63385 636-332-2800
55317 800-450-7750
63113 531-4141
63011 636-227-3664
64141 1-800-472-4643
63376 636-916-0505
54024 844-277-8929
63366 278-4400
55128 800-626-1457
63195
63124 314-589-2435
63103 314-444-3291
63119 314-962-0956
63011 636-227-5333
63301 636-940-8400
63366
60680 877-426-3736
68138 402-592-1000
78233 210-945-5300
63042 314-241-3737
62756 217-782-0594
45263
54902 800-374-4235
63021 636-200-7000
62025 618-565-1439
63044 314-739-0221
98124 636-970-4040
62220 618-255-1439
63123 314-892-8200
63390 636-269-1259
63171
63122 314-821-1841
63376 636-477-4301
63353 573-754-4466
62232 618-249-1234
63376 636-978-8800
62128 314-395-3582
63150 314-205-6474
63141 209-695-9900
63122 314-965-6500
63376 636-447-4607
62226 618-135-1938
60693 866-266-0097
63124 314-265-2698
63376
91716 800-946-0332
65265 573-581-8651
4210 Gardner Ave
10205 Manchester Rd
12812 Portulaca Dr
1010 Cave Springs Blvd
26792 Network Place
19701 S 97th Ave
7301 Tulane Ave
8512 Watson Rd
1101 Feehanville Dr
Kansas City MO
Kirkwood MO
St Louis
MO
St. Peters MO
Chicago IL
Mokena IL
St. Louis MO
Mount Prospect
IL
64120 816-241-0500
63122
63146 314-450-0342
63376 928-7477
60673 800-554-9691
60448 708-479-6900
63130 314-626-2608
314-729-1100
60056 847-297-1900
9913 Hayward Dr
PO Box 63363
1281 N Warson Rd
1107 S State Rte 31
14319 Manchester Rd
3060 Mercantile Ind Dr
PO Box 742
2301 E Broadway
PO Box 1026
PO Box 148
St Louis
MO
Charlotte NC
St. Louis MO
Mchenry IL
ManchesterMO
Saint Charles
MO
Jefferson City
MO
Alton
IL
St. Peters MO
Troy
IL
63137
28263 1-888-579-4458
63132
60050 815-669-4637
63011 636-355-1985
63301 636-946-4111
65102 314-497-6300
62002
63376
62294 314-581-7325
4951 Veterans Memorial Pkwy
1712 North Main St
7015 Vorden Pkwy
1509 Washington Ave
40 Sunnen Dr
4324 Weber Rd
6010 Atlantic Blvd
1166 Sunny Ridge Dr
317 N 11th St
10 Technology Dr
808 W 103rd St
1708 New Car Dr
PO Box 11224
421 N Rangeline Road
2244 S. Kingshighway
11503 Saint Charles Rock Rd
1600 North Broadway
203 E 1st St
PO Box 840015
425 Clark St
1107 Pinewood Dr
4125 Elm Point Rd
6 Oak Ridge Ct
1452 Cantwell Ln
PO Box 1164
PO Box 193
St. Peters MO
Dupo
IL
South BendIN
St. Louis MO
Saint Louis MO
Affton
MO
Norcross GA
O’Fallon MO
St. Louis MO
West Lebanon
NH
Kansas City MO
O’Fallon IL
Tacoma WA
Columbia MO
St. Louis MO
Bridgeton MO
St. Louis MO
O’Fallon IL
Kansas City MO
St. Charles MO
Pacific
MO
St. Charles MO
O’Fallon MO
Swansea IL
St. Peters MO
Troy
MO
63376 636-928-8000
62239 314-241-4283
46628 800-445-0179
63103 314-258-4380
63143 314-644-6464
62123 346-829-7500
30071 1-888-327-9400
63366 314-267-4222
63101 314-621-5585
03784 603-298-5200
64114 816-941-2400
62269 618-624-2277
98411 253-471-4203
65201 573-777-2909
63110 314-772-1400
63044 314-291-2050
63102 314-265-2969
62269 618-250-2597
64184 636-272-3400
63301 636-359-2538
63069 314-809-2048
63301 636-724-7315
63366 636-240-8004
62226 618-145-2493
63376 636-699-0330
63379 636-462-3314
P O Box 121154
PO Box 99506
P.O. Box 848379
18285 Edison Ave
PO Box 936712
PO Box 94515
231 Larkin Williams Ind Ct
1910 Carlyle Ave
6201 S Lindbergh Blvd
PO Box 660663
2101 Locust St
10011 Spencer Rd
2544 Amber Willow Ct
9801 Natrual Bridge Rd
1 Metropolitan Sqaure 1300
PO Box 952387
508 North 42nd St
5701 West Main St
4345 Bridgeton Ind Dr.
1450 W Market St
PO Box 997517
2604 S Brentwood Blvd
P.O. Box 74008513
2800 North Illinois St
1011 Hanley Industrial Ct
1483 St. Louis Galleria
P.O. Box 9
2220 Leibler Rd
PO Box 60511
4300 Hoffmeister Ave
500 Vandiver Drive
41 Royal Heights Center
15502 Manchester Rd
11 Elaine Dr
1215 Wentzville Parkway
PO Box 4690
3409 Roger Place
901 County Line Rd
2727 W Clay
1000 Eastport Plaza Dr
1818 Old State Road M
313 Augustine Rd
12015 Olive Blvd
441 John Deere Dr
23756 Network Place
PO Box 15043
3639 Scarlet Oak Blvd
Dallas
TX
Chicago IL
Dallas
TX
ChesterfieldMO
Atlanta
GA
Palatine IL
Fenton
MO
Belleville IL
St. Louis MO
Dallas
TX
St. Louis MO
Saint PetetsMO
Lake St Louis
MO
St. Louis MO
St. Louis MO
St. Louis MO
Mt. VernonIL
Belleville IL
Bridgeton MO
Red Bud IL
SacramentoCA
St. Louis MO
Chicago IL
Swansea IL
St. Louis MO
St. Louis MO
St. Peters MO
Troy
IL
City of Industry
CA
St. Louis MO
Columbia MO
Belleville IL
Ellisville MO
O’Fallon MO
Wentzville MO
Carol Stream
IL
St. Louis MO
Monroe CityMO
St. Charles MO
Collinsville IL
Barnhart MO
Eureka
MO
Creve CoeurMO
Troy
MO
Chicago IL
Albany
NY
Kirkwood MO
75312 888-777-3700
60693 241-4333
75284 800-829-8727
63005 636-327-4779
31193 816-220-0399
60094 800-622-1147
63026 636-203-9108
62221 618-269-2469
63123 314-358-0358
75266 888-222-4227
63103 314-284-8590
63376 636-928-1212
63134 314-005-1599
63102 314-334-4598
63195 636-677-2101
62864 618-135-1985
62226 618-356-2946
63044 314-291-0700
62278 618-282-2311
95899 800-289-8004
63144 314-265-2598
60674 859-357-2179
62226 618-359-0299
63144 314-535-2800
63117 314-305-3629
63376 477-6600
62294 618-243-1283
91716 800-946-0332
63119 314-649-3059
65202 573-875-5000
62226 618-234-1233
63011 636-394-3400
63366 636-946-3870
63385 636-256-2689
60197 314-340-8000
63116 314-612-5389
63456 800-678-4900
63301 636-946-6611
62234 618-091-3931
63012 636-464-0200
63025 636-235-1254
63141 314-567-3300
63379 246-296-9773
60673 800-221-5362
12212 314-787-7646
63122 636-293-1589
751 Hoff Rd
6000 Old Collinsville Rd
3322 American Avenue
5301 Godfrey Rd.
5524 Virginia Ave
105 Elaine Drive
1103 Frontage Rd
14410 Manchester Rd
Dept Ch 19850
PO Box 182206
12 Selma St
PO Box 5019
9990 West Florissant
13720 Manchester Road
521 N Viriginia Ave
PO Box 9464
1424 Ashby Rd
146 Shelburne Dr
6185 Olive Blvd
200 Professional Parkway
3641 Forest Park
15803 Manchester Road
3419 Gratiot St
1 Convention Center Plz
3725 Harry S Truman Rd
139 Chesterfield Industrial Blvd
2655 International Pkwy
2701 Maitland Center Pkwy
661 Dunn Rd
PO Box 204644
13261 Corporate Exchange Drive
15715 Manchester Rd
2188 Hwy 111
1883 S Old Hwy 94
4500 Division St
PO Box 6463
3875 California Rd
12203 Aberdeen St NE
832 N Jefferson
1217 Camp Jackson Rd
216 East A St
420 S Truman Blvd
1100 Beacon St
2013 Alexandria Rd
1230 Milton Rd
11100 Olive Blvd
4200 N Service Rd
O’Fallon MO
Fairview Heights
IL
Jefferson City
MO
Godfrey IL
St. Louis MO
O’Fallon MO
O’Fallon IL
ManchesterMO
Palatine IL
Columbus OH
Elsah
IL
Carol Stream
IL
Dellwood MO
ManchesterMO
Eureka
MO
Springfield MO
St. Louis MO
St Chalres MO
St. Louis MO
Troy
MO
St. Louis MO
Ellisville MO
St Louis
MO
St. Charles MO
St. Charles MO
ChesterfieldMO
Virginia Beach
VA
Maitland FL
Hazelwood MO
Dallas
TX
Bridgeton MO
Ellisville MO
Granite CityIL
St. Charles MO
Evansville IN
Carol Stream
IL
Orchard Park
NY
Blaine
MN
Mascoutah IL
Cahokia IL
Belleville IL
Crystal City MO
Brea
CA
O’Fallon MO
Alton
IL
St. Louis MO
St. Peters MO
63366 636-474-8468
62208 618-980-3355
65102 573-634-5187
62035 618-258-3168
63111 314-230-0399
63366 314-614-8933
62269 618-321-2583
63011 636-227-8303
60055 800-203-5583
43218 1-800-344-0996
62028 618-532-2606
60197 800-235-7524
63136 314-869-0600
63011 314-822-2872
63025 636-254-2958
65801 417-862-3333
63132 314-428-3900
63301
63130 314-368-2408
63379 636-528-8234
63108 314-534-7610
63011 636-579-5442
63103 314-631-6177
63303 636-258-1034
63301 636-946-8554
63005 636-219-1490
23452
32751 800-441-7779
63042 314-731-2228
75320
63044 800-737-3239
63011 636-728-3333
62040 618-153-1536
63303
47715 812-479-3131
60197 800-331-0500
14127 716-662-8980
55449
62258 618-269-1589
62206 636-447-9125
62220 618-496-2496
63019 636-464-5300
92821 714-990-2700
63368 314-267-0688
62002 618-463-2388
63141 314-253-2539
63376 636-939-5600
PO Box 105511
623 Broadmoor Dr
721 S 54th Street
3732 Mc Kelvey Rd Rear
3432 W. Lime Kiln
PO Box 4016
2902 Milton Blvd
PO Box 9001030
17880 NE Airport Way
711 Meramec Station Rd
120 Corporate Drive
2940 North River Rd
1123 E B St
10144 Page Avenue
634 Lambert Pointe Dr
PO Box 1446
16 Hampton Village Pizza
PO Box 269
838 Northlake Blvd
P.O. Box 20615
1320 Triad Center Drive
22 Lawndale Dr
1324 Clarkson/Clayton Center
820 East Main
9757 Clayton Rd
4200 Brandi Ln
24067 Highway J
2500 Green Mount Commons Dr
1432 Airport Blvd
4510 Towne Ct
PO Box 2208
4200 Mexico Road
1623 Headland Ave
8312 Olive Blvd
290 Axminister Dr
P.O. Box 93
7302 Summerview Manor Ln
84 Walton St
571 Snelling Ave N
15121 Manchester Rd
1126 West Pearce Blvd
2970 S Hanley Rd
4717 Grand Ave
PO Box 775714
P O Box 6129
27001 Network Place
1304 South Dr
Atlanta
GA
ChesterfieldMO
Centerville IL
Bridgeton MO
St. Charles MO
ChatsworthCA
St. Louis MO
Louisville KY
Portland OR
Valley Park MO
Beaver DamWI
St. Charles MO
Belleville IL
St. Louis MO
Hazelwood MO
Maryland Heights
MO
St. Louis MO
ChesterfieldMO
North Palm FL
Beach
St. Louis MO
St. Peters MO
Belleville IL
Ellisville MO
Park Hills MO
St. Louis MO
High Ridge MO
Perry
MO
Belleville IL
Mesquite TX
St Peters MO
Decatur AL
St Peters MO
Fenton
MO
St. Louis MO
Fenton
MO
Cottleville MO
St. Louis MO
Atlanta
GA
St Paul
MN
Ballwin
MO
Wentzville MO
St. Louis MO
Kansas City MO
Chicago IL
New York NY
Chicago IL
St Charles MO
30348 866-626-4346
63017 636-295-1293
62207 618-332-1227
63044 314-739-4426
63301 636-299-0192
91313 818-477-4080
63104 314-595-9292
40290 800-685-6691
97230 800-666-5469
63099 636-225-8806
53916 877-846-8243
63301 946-6919
62220 618-317-2698
63132 636-936-3669
63042 314-426-7100
63043 314-872-7840
63109 314-496-2698
63017
33408 877-246-4853
63139 314-250-3422
63376 636-477-6708
62220 239-833-5849
63011 314-368-7246
63601 573-431-1882
63125 314-284-2840
63049 800-844-3442
63461 800-492-6239
62221 618-948-2444
75181 314-313-2189
63304 636-352-5271
35609 800-332-9140
63376 636-317-1111
63326 636-343-7900
63132 314-253-2534
63026 314-423-3898
63338 636-398-8110
63129 314-268-2495
30303
55104
63011 636-227-0100
63385 636-345-2989
63143 314-312-1970
64412 913-649-7830
60677 502-526-5848
10249 877-357-8725
60673
63303 618-604-5967
7455 Natural Caverns Rd
P.O. Box 775010
14655 County Rd 3610
732 Crown Industrial Ct.
P.O. Box 29229
555 S. Rodchester
435 Hecker St
500 Madison Rd
P.O. Box 71479
5672 Collections Center Dr
430 Norman Gate Dr
5825 W State Route 161
PO Box 4346
10 Briar Meadow Ct
74 Algana Ct
2468 Old Dorsett Rd
109 Ackerman Rd
PO Box 419161
501 Auto Mall Dr
PO Box 775523- Dept 600
5112 Blaise Ln
6764 Highway 67
P.O. Box 22483
PO Box 5735
1314 Mid Rivers Mall
170 Boulder Industrail
7000 Monroe Street
P.O. Box 411492
300 Brooks Dr
548 E Washington
1650 Headland Dr
2115 Parkway Dr
1200 E. Avis Dr
9220 Shortline Dr
7104 S Springs Dr
609 Lawrence St.
804 Peach Tree Ct
3416 E Terra Ln
300 Regency Dr
5765 Portsmouth Ln
P.O. Box 462
7675 S. Quincy Street
423 Lynch St
PO Box 2222
7474 Ferguson Rd
13652 Manchester Rd
1375 Dunn Rd
Schertz
TX
St. Louis MO
St James MO
ChesterfieldMO
St. Louis MO
RodchesterMI
Belleville IL
E St Louis IL
Chicago IL
Chicago IL
Ballwin
MO
Belleville IL
Houston TX
Moscow Mills
MO
St. Peters MO
Maryland Heights
MO
Winfield MO
St. Louis MO
O’Fallon MO
Chicago IL
Belleville IL
Fredericktown
MO
St Louis
MO
Carol Stream
IL
St. Peters MO
Bridgeton MO
Willow Brook
IL
St. Louis MO
Hazelwood MO
Millstadt IL
Fenton
MO
St Peters MO
Madison Heights
WI
St. Louis MO
Franklin TN
Potosi
MO
Pacific
MO
O’Fallon MO
Glendale Heights
IL
House Springs
MO
Barnhart MO
Willow Brook
IL
St. Louis MO
Decatur AL
TX
St. Louis MO
Florissant MO
78154 210-564-3200
63177 573-659-8888
65559 573-265-3294
63005 636-532-2525
63126 314-752-7999
48307 248-656-9500
62221 618-235-2049
62201 618-877-5981
60694 866-640-7305
60693
63011 636-256-4798
62223 618-153-6498
77210 888-969-0356
63362 314-280-6315
63376 314-739-9473
63043 636-201-5099
63389 636-668-8658
63141 800-843-4563
63368 636-946-6300
60677 850-350-7855
62220 618-359-2095
63645 800-455-0206
63126 314-566-6069
60197 877-435-7330
63376 636-253-2958
63044 314-291-1800
60527 630-323-2800
63141 314-795-0004
63042
62260 618-325-1248
63026 314-821-3237
63376
48071 800-545-7910
63132 314-267-2732
37067 513-375-4877
63664 573-631-1761
63069 636-938-1389
63366 636-397-6800
60139 800-232-3965
63051
63012 636-223-2427
60527 636-939-3477
63118 314-771-7700
35609 866-227-7337
75228
63131 314-966-2620
63031 314-837-1800
3145 S Campbell Ave
11229 Concord Village Ave
500 Auto Mall Dr
PO Box 6129
PO Box 94188
1 El Caballo
P.O. Box 17415
2604 S Brentwood Blvd
2515 White Bear Ave
3023 Hwy 79
4170 Shoreline Dr
P.O. Box 404040
P.O. Box 73261
P.O. Box 504222
PO Box 1471
2103 Old Hwy 94 South
P.O. Box 363
13621 Collections Center Dr
1658 N Milwakee
54450 Columbia
PO Box 10
14 Algana Dr
PO Box 4346
PO Box 734677
3015 Lemay Ferry Rd
P.O. Box 92315
10730 Indian Head Ind Blvd
PO Box 29715
5555 Cleveland Ave
7161 55th St N
1010 Cordova St
PO Box 369
PO Box 207818
12643 Rott Rd
706 US Hwy 50 W
5703 Enterprise Pkwy
4780 North Service Road
1717 N Illinois
1200 Lake St Louis Blvd
4365 River Green Pkwy
5625 Veterans Memorial Pkwy
544 Mae Ct.
3970 Maryville Rd
PO Box 6641
332 S Fillmore Ave
3490 Momentum Place
392 Zoar Church Rd
Springfield MO
St. Louis MO
O’Fallon MO
New York NY
Palatine IL
Weldon Springs
MO
St. Louis MO
St. Louis MO
MaplewoodMN
O Fallon MO
Earth City MO
Atlanta
GA
Cleveland OH
Saint Louis MO
St Charles MO
St. Charles MO
ChesterfieldMO
Chicago IL
Chicago IL
St. Louis MO
Memphis TN
Saint PetersMO
Houston TX
Dallas
TX
St. Louis MO
Cleveland OH
St. Louis MO
Phoenix AZ
Columbus OH
St. Paul
MN
St. Louis MO
Lombard IL
Dallas
TX
Sunset HillsMO
Union
MO
East Syracuse
NY
St. Peters MO
Swansea IL
Lake St. Louis
MO
Duluth
GA
St. Peters MO
Fenton
MO
Granite CityIL
McKinney TX
Kirkwood MO
Chicago IL
Wright City MO
65807 417-886-6000
63123 314-464-2659
63368 636-336-5000
10249 888-792-6252
60094 1-800-314-7195
63304 314-795-2973
63178 928-1133
63144 314-849-2048
55109
63366 636-379-3566
63045 314-521-2060
30384 800-554-1026
44193 866-898-4731
63150 314-364-4308
63302 314-598-1928
63303 636-946-4700
63006 314-954-7345
60693 877-938-7948
60647 773-669-4543
63139 314-647-0302
38101 636-397-1533
63376 636-498-1899
77210 888-969-0356
75373 314-739-4110
63125 314-256-1465
44193 330-523-1655
63132 314-428-3700
85038 800-559-3557
43231 800-445-8460
55128 866-478-3439
63138 314-741-4674
60148 888-378-2566
75320 314-394-2500
63127 314-822-4406
63084 636-583-6937
13057 800-448-0944
63376 636-928-1155
62226 618-259-1538
63367 314-363-6556
30096 678-542-1282
63376 636-441-4481
63026 636-343-8101
62040 618-797-7993
75071 903-599-3286
63122 314-965-2221
60689 855-932-7278
63390 636-928-6792
3030 Harbor Ln
7700 Manchester Rd
7361 Calhoun Place
3400 Iowa St
867 Huckleberry Rd
4955 Veternas Memorial Pkwy
P.O. Box 1140
1040 Country Club Rd
P.O. Box 660831
PO Box 5883
2414 Highview St
1617 Lafayette Ave
Plymouth MN
St Louis
MO
Derwood MD
Lawrence KS
Strafford MO
St. Peters MO
Union
KY
St Charles MO
Dallas
TX
St Louis
MO
Spring Grove
IL
St Louis
MO
55447 763-553-2989
63143 773-669-4543
20855 877-338-6657
66046 785-843-7700
65757 800-430-9599
63376 636-926-2110
41091 866-824-5464
63303 636-757-5515
75266 888-313-9779
63134 314-388-3688
60081 815-675-0404
63104 314-772-6500
Name
NCM ASSOCIATES
MO DEPT. OF REVENUE
AMERICA’S AUTO AUCTION ST LOUIS INC
EARLS PRODUCTION
CARDMEMBER SERVICES
TAILORED MEDIA
1ST CLASS CLEANING
EQUIFAX INFORMATION SERVICES
ALLDATA
ALLDATA
ALLDATA
FED EX
JON-DON LLC
HICO OF ST LOUIS
REPUBLIC SERVICES
AT&T MOBILITY
SNAP-ON BUSINESS SOLUTIONS
OECONNECTION LLC
THE WINDOW MAN, INC
NATIONAL TIRE WHOLESALE
THE EDELEN CO, INC
ROYAL GATE DODGE CHRYSLER JEEP RAM
HOME DEPOT
GIBBS TECHNOLOGY COMPANY
AMEREN MO
A SOUND & VIDEO, LLC
NEUMAYER EQUIPMENT
BLACK BOOK
BNJS CAFES & BAKERIES LLC
ADVANTAGE PARTS SOLUTIONS
SPIRE
SPIRE
COIN DATA LLC
AMEREN MO
AMEREN MO
AMEREN MO
D&S CAR WASH SYSTEMS, LLC
VERIZON
AMERICAN TIRE DIST.
REYNOLDS & REYNOLDS
CRAFTSMEN IND.
CARDMEMBER SERVICES
CTI LLC
AMERICAN CLASSIFIEDS
VALVOLINE LLC
LKQ METRO
Name Type
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Year
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
2019
2019
Check Amount
193.00
925.00
1,449.04
1,703.00
4,159.71
6,000.00
7,100.00
87.12
156.68
156.68
157.76
203.56
328.00
436.75
465.44
591.26
801.26
815.00
825.00
868.25
868.75
885.31
916.97
948.02
971.65
977.58
997.00
1,206.00
1,233.48
1,300.00
1,424.13
1,865.03
1,907.96
2,187.80
2,312.61
2,510.77
2,550.00
2,894.51
3,465.06
3,503.27
3,922.90
4,015.20
4,614.00
5,700.00
6,799.08
1,550.00
Check#
152918
152917
152919
152916
152915
152920
152921
152942
152935
152936
152934
152923
152960
152931
152941
152952
152950
152954
152932
152955
152929
152949
152924
152928
152943
152959
152933
152953
152958
152951
152947
152948
152956
152946
152945
152944
152957
152938
152937
152922
152930
152925
152940
152927
152939
152963
REYNOLDS & REYNOLDS
CREST INDUSTRIES, INC
PROTECTION PLUS
BUMPER MAN, INC
GLOBAL PRINTING & SIGNS
DEALERTRACK INC
WAREHOUSE DIRECT SUPPLY
D&S CAR WASH SYSTEMS, LLC
TRANS UNION
MO DEPT OF REVENUE
FED EX
SILVER FOX MARKETING, LLC
TRANS UNION
MADA
MO DEPT OF REVENUE
SUPERIOR TRANSPORT SERVICES
HICO OF ST LOUIS
O’REILLY AUTO PARTS
SUNTRUP BUICK
GIBBS TECHNOLOGY COMPANY
INTERSTATE BILLING SERVICE
PLAZA MOTOR CO.
BLUESTONE MEXICO LLC
DEAN TEAM OF BALLWIN
CJC AUTO TRANSPORT
LOWE’S AUTOMOTIVE WAREHOUSE
AJR INTERNATIONAL
ST LOUIS WINDSHIELD REPAIR LLC
HUGHES CUSTOMAT INC.
AUGIE’S TOWING AND TRANSPORTATION
DEAN TEAM OF KIRKWOOD
AUTO ZONE STORE 236
METROPOLITAN SUPPLY, INC
MID-NITE AUTO SUPPLY
LOWE AUTOMOTIVE WAREHOUSE
JIM TRENARY CHEVROLET
NAPLETON MID RIVERS KIA
PARTSTRADER LLC
ST JAMES AUTO AND TRUCK PARTS LLC
GFI DIGITAL
LOWE AUTOMOTIVE WAREHOUSE
ELLIS BATTERY SPECIALISTS
ACTIVENGAGE, INC
CAR KEYS EXPRESS
FRIEND TIRE
PEDROS PLANET
HERTZ LOCAL EDITION
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
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
2019
2019
2019
2019
2019
2019
2019
2019
2019
2,192.62
3,459.26
8,222.00
735.00
738.90
884.59
944.00
2,550.00
9.99
39.11
206.76
568.14
1,033.89
12.00
39.11
68.00
71.25
130.94
133.72
193.63
206.85
229.08
290.00
294.00
400.00
616.15
660.00
750.00
781.12
788.00
805.17
831.98
859.00
911.92
916.15
939.00
944.82
953.66
965.00
966.82
976.54
1,011.16
1,158.00
1,313.90
1,349.60
2,085.07
2,445.43
152961
152962
152964
152965
152968
152967
152970
152969
152971
152974
152973
152975
152972
152979
153001
153000
152998
153004
152982
152995
153005
152980
153011
152983
153013
152992
152987
153002
152985
152999
152993
153008
153014
152976
152990
152981
153007
153009
153010
152984
152989
152986
153012
153006
152994
152988
153003
CONSUMER GLASS INC
SPIRIT WEST
ARAMARK
COLOR MATCH AUTO INTERIORS
LOWE’S AUTOMOTIVE WAREHOUSE
NEUMAYER EQUIPMENT
MO DEPT. OF REVENUE
MO DEPT. OF REVENUE
TRIPLE L HEATING AND COOLING
ALLOY WHEEL REPAIR SPECIALISTS
AUTO ZONE STORE 236
FACTORY MOTOR PARTS CO.
CITY OF ST PETERS
SPIRE
BUMPER MAN, INC
SPECTRUM REACH
GREATAMERICA FINANCIAL SERVICES
CJC AUTO TRANSPORT
LICAVOLI ELECTRIC CO
NTW
CEE KAY SUPPLY
PRECISION DENT REMOVAL
TAILORED MEDIA
MADA
SNAP ON BUS SOLUTIONS
DOMINION DEALER SOLUTIONS, LLC
SPECTRUM REACH
BLUE CHIP EXTERMINATING
EASYCARE
AL’S AUTOMOTIVE SUPPLY
TOTAL CUSTOMS
FED EX
AMERICAN STAMP
ARAMARK UNIFORM SERVICES
LINEK PLUMBING COMPANY, INC
CJC AUTO TRANSPORT
NATION & FLETCHER
MADA
EARLS PRODUCTION
MCCARTHY LEONARD KAEMMERER
ACERTUS
AT&T MOBILITY
CHARTER COMMUNICATIONS
BNJS CAFES & BAKERIES LLC
WAREHOUSE DIRECT SUPPLY
MARQUARD’S CLEANERS
ADVANCED TURF SOLUTIONS INC
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
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
2019
2019
2019
2019
2019
2019
2019
2019
2019
2,676.00
2,833.08
4,049.59
5,362.82
9,176.54
358.34
1,310.96
1,483.77
1,496.80
2,980.00
823.96
1,188.43
1,361.01
1,651.07
1,735.00
1,934.60
2,587.48
400.00
3,884.00
404.16
915.33
1,070.00
3,000.00
3,050.00
789.64
895.00
6,205.84
139.00
3,368.99
5,198.36
5,740.00
26.48
120.96
3,187.50
152.75
525.00
937.16
23.00
385.00
475.00
35.00
209.87
235.82
536.28
987.50
354.46
961.20
152997
152978
152996
152977
152991
153015
153018
153017
153019
153016
153025
153022
153020
153024
153023
153021
153026
153028
153027
153033
153029
153031
153032
153030
153035
153036
153034
153037
153040
153038
153039
153042
153043
153041
153045
153046
153044
153047
153048
153049
153054
153050
153051
153052
153053
153057
153058
KTVI-TV
CARDMEMBER SERVICES
FED EX
FED EX
INDUSTRIAL SHELVING CO.
S.J. HOLLANDER ARCHITECT PC
AMERICAN STAMP
FED EX
CEE KAY SUPPLY
ST LOUIS POST DISPATCH
SPIRIT WEST
TAILORED MEDIA
FED EX
SPECTRUM REACH
MARXAM
ALLDATA
ALLDATA
ALLDATA
MERCY CORPORATE HEALTH
ALPHA COMMERCIAL
NLV DEALER SUPPLY COMPANY
HERITAGE CRYSTAL CLEAN
THE WINDOW MAN, INC
REPUBLIC SERVICES
D&S CAR WASH SYSTEMS, LLC
BNJS CAFES & BAKERIES LLC
AT&T MOBILITY
LICAVOLI ELECTRIC CO
COMMUNITY WHOLESALE TIRE DIS.
N & J MGMT LLC
OECONNECTION LLC
HOME DEPOT
A SOUND & VIDEO, LLC
SIMPLEPART, LLC
SNAP ON BUS SOLUTIONS
SNAP-ON BUSINESS SOLUTIONS
PUNDMANN FORD
INSTRUMENT SALES AND SERVICE, INC.
AMEREN MO
ADVANTAGE PARTS SOLUTIONS
THE EDELEN CO, INC
SPIRE
SPIRE
VALVOLINE LLC
AMEREN MO
AMEREN MO
AMEREN MO
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
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
2019
2019
2019
2019
2019
2019
2019
2019
2019
11,400.00
16,405.34
271.91
947.92
70.55
12,790.00
32.30
28.03
127.14
16,925.00
500.00
6,000.00
353.45
2,291.03
30.00
156.68
156.68
157.76
210.00
343.60
391.84
511.32
525.00
525.19
550.00
658.95
724.22
725.00
800.00
805.00
815.00
829.16
877.58
931.71
939.03
954.07
960.37
1,111.00
1,182.95
1,300.00
1,939.02
2,031.37
2,175.73
2,528.72
2,541.53
2,563.00
2,818.55
153056
153055
153059
153060
153061
153062
153063
153066
153064
153065
153067
153068
153069
153070
153081
153084
153085
153083
153105
153074
153103
153076
153080
153090
153108
153109
153099
153104
153077
153107
153102
153075
153110
153106
153082
153097
153073
153100
153093
153098
153079
153095
153096
153089
153092
153094
153091
VERIZON
AMERICAN TIRE DIST.
VALVOLINE LLC
REYNOLDS & REYNOLDS
1ST CLASS CLEANING
CREST INDUSTRIES, INC
PROTECTION PLUS
FED EX
SILVER FOX MARKETING, LLC
CHRISTMAS LIGHT GUYS LLC
REYNOLDS & REYNOLDS
EQUIFAX INFORMATION SERVICES
MOLLE VOLKSWAGEN
PLAZA MOTOR CO.
DEAN TEAM OF BALLWIN
INTERSTATE BILLING SERVICE
VIP DISTRIBUTING
PRO-CUT INTERNATIONAL LLC
GIBBS TECHNOLOGY COMPANY
NATIONAL TIRE WHOLESALE
LOWE’S AUTOMOTIVE WAREHOUSE
O’REILLY AUTO PARTS
PARTSTRADER LLC
LOWE AUTOMOTIVE WAREHOUSE
MID-NITE AUTO SUPPLY
DEALERTRACK INC
ST JAMES AUTO AND TRUCK PARTS LLC
COUNTRYSIDE AUTO & TRUCK PARTS
PAPPAS TOYOTA
JON-DON LLC
ELLIS BATTERY SPECIALISTS
CONSUMER GLASS INC
LOWE AUTOMOTIVE WAREHOUSE
LOWE’S AUTOMOTIVE WAREHOUSE
CTI LLC
LKQ METRO
LICAVOLI ELECTRIC CO
COIN DATA LLC
AL’S AUTOMOTIVE SUPPLY
BUDGET TOWING
DEALERON INC
TRANS UNION
WEBER CHEVROLET
AMERICAN STAMP
PUR PERFORMANCE CENTER
SUPERIOR TRANSPORT SERVICES
WOLTMAN TROPHIES & AWARDS
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
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
2019
2019
2019
2019
2019
2019
2019
2019
2019
2,832.34
4,104.31
5,503.93
6,618.89
7,100.00
7,921.16
8,222.00
282.11
621.88
3,562.00
7,611.70
6.78
94.95
127.13
292.72
353.17
358.79
402.30
448.02
649.35
743.26
745.21
841.93
843.26
879.89
888.34
935.00
940.00
994.60
1,151.80
2,345.27
3,599.00
3,639.75
3,639.75
3,830.00
4,392.94
5,510.00
6,762.48
8,669.97
101.00
999.00
4.99
19.55
96.40
123.21
474.00
1,061.41
153087
153086
153088
153071
153078
153072
153101
153112
153114
153113
153111
153135
153129
153117
153118
153137
153122
153131
153128
153140
153125
153136
153138
153123
153115
153134
153142
153132
153116
153143
153119
153130
153124
153126
153133
153127
153139
153141
153120
153144
153145
153148
153149
153153
153151
153152
153154
INDUSTRIAL SHELVING CO.
TRANS UNION
WHEEL CITY WHOLESALERS
ROYAL GATE DODGE CHRYSLER JEEP RAM
BUMPER MAN, INC
HUGHES CUSTOMAT INC.
FRIEND TIRE
PEDROS PLANET
AL’S AUTOMOTIVE SUPPLY
JIM TRENARY
ST CHARLES AUTOMOTIVE
MID AMERICA COLLISION
MERCY CORPORATE HEALTH
HERTZ RENTAL CARS
SUNTRUP BUICK
ORIGINAL ONE PARTS
MARQUARD’S CLEANERS
DEAN TEAM OF KIRKWOOD
AJR INTERNATIONAL
3D SUPPLY & DISTRIBUTION
SNAP-ON BUSINESS SOLUTIONS
BLUESTONE MEXICO LLC
CENTURY MOTOR CORP
VINTAGE PARTS INC.
ELCO CHEVROLET
AE WORKS ENTERPRISES
PRECISION DENT REMOVAL
ARAMARK
AUGIE’S TOWING AND TRANSPORTATION
GREATAMERICA FINANCIAL SERVICES
CAR KEYS EXPRESS
SPIRE
ALLOY WHEEL REPAIR SPECIALISTS
ARAMARK UNIFORM SERVICES
FED EX
AUTO ZONE STORE 236
AUTO ZONE STORE 236
CEE KAY SUPPLY
BOSCH AUTO SVC SOLUTIONS
INTERSTATE SAFETY & ENVIRONMENTAL
AUTO ZONE STORE 236
FED EX
ACTIVENGAGE, INC
ST LOUIS POST DISPATCH
MADA
HICO OF ST LOUIS
GIBBS TECHNOLOGY COMPANY
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
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
2019
2019
2019
2019
2019
2019
2019
2019
2019
1,167.50
1,200.95
3,821.00
645.82
940.00
963.65
966.00
3,180.70
8,669.97
72.12
98.10
103.70
140.00
163.93
280.75
323.00
336.73
482.68
510.00
510.31
801.26
820.00
833.20
839.64
892.99
983.03
1,195.00
1,349.60
1,400.00
1,703.75
2,353.10
2,464.36
3,840.00
5,045.39
9.13
29.99
57.99
95.33
278.54
300.00
307.70
325.16
1,158.00
14,975.00
11.00
92.39
195.45
153146
153147
153150
153160
153159
153155
153158
153156
153157
153166
153162
153171
153180
153169
153163
153185
153179
153167
153165
153184
153177
153182
153168
153164
153172
153183
153175
153170
153173
153181
153178
153176
153174
153161
153188
153194
153193
153186
153191
153190
153192
153189
153195
153187
153197
153201
153199
HERITAGE CRYSTAL CLEAN
BMO HARRIS BANK
JON-DON LLC
TOTAL CUSTOMS
EASYCARE
FACTORY MOTOR PARTS CO.
COIN DATA LLC
COLOR MATCH AUTO INTERIORS
ISPFCU
NATION & FLETCHER
MADA
BNJS CAFES & BAKERIES LLC
TAILORED MEDIA
MADA
MO DEPT. OF REVENUE
MADA
MO DEPT OF REVENUE
AT&T MOBILITY
FED EX
MCCARTHY LEONARD KAEMMERER
AMERICAN CLASSIFIEDS
BLUE CHIP EXTERMINATING
CAL-TEX PROTECTIVE COATINGS, INC
FED EX
NATION & FLETCHER
CARDMEMBER SERVICES
MO DEPT OF REVENUE
MO DEPT OF REVENUE
SPIRIT WEST
TRIPLE L HEATING AND COOLING
CARDMEMBER SERVICES
EASYCARE
EARLS PRODUCTION
TAILORED MEDIA
GRAINGER, INC.
RYAN LAWN & TREE
ALLDATA
ALLDATA
ALLDATA
FRANCOTYP-POSTALIA, INC
CHARTER COMMUNICATIONS
ADVANCED TURF SOLUTIONS INC
REPUBLIC SERVICES
BNJS CAFES & BAKERIES LLC
AT&T MOBILITY
HOME DEPOT
SNAP-ON BUSINESS SOLUTIONS
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
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
2019
2019
2019
2019
2019
2019
2019
2019
2019
429.10
600.00
694.00
1,731.00
1,925.00
3,537.09
5,879.53
7,014.92
7,580.85
8,646.92
23.00
643.56
3,000.00
23.00
25.00
23.00
39.11
158.57
254.41
670.50
950.00
139.00
142.08
251.11
264.54
6,867.90
39.11
39.11
412.50
688.00
1,214.03
1,906.41
831.00
6,000.00
96.22
129.75
156.68
156.68
157.76
161.93
235.82
330.60
465.44
643.56
656.22
692.54
798.85
153198
153205
153207
153202
153204
153200
153206
153196
153208
153203
153209
153210
153211
153212
153213
153215
153218
153219
153214
153217
153216
153220
153221
153222
153224
153223
153227
153228
153225
153230
153226
153229
153231
153232
153267
153247
153240
153241
153239
153245
153261
153266
153249
153263
153258
153235
153256
OECONNECTION LLC
SILVER FOX MARKETING, LLC
LINEK PLUMBING COMPANY, INC
ALPHA COMMERCIAL
AMERICAN CLASSIFIEDS
AMEREN MO
DEALERON INC
ADVANTAGE PARTS SOLUTIONS
THE EDELEN CO, INC
AMEREN MO
AMEREN MO
SPIRE
AMEREN MO
SPIRE
D&S CAR WASH SYSTEMS, LLC
TAILORED MEDIA
AMERICAN TIRE DIST.
VERIZON
REYNOLDS & REYNOLDS
SNAP ON BUS SOLUTIONS
VALVOLINE LLC
PROTECTION PLUS
FED EX
EQUIFAX INFORMATION SERVICES
FED EX
HICO OF ST LOUIS
DEALERON INC
GIBBS TECHNOLOGY COMPANY
THE WINDOW MAN, INC
JON-DON LLC
NATIONAL TIRE WHOLESALE
PUNDMANN FORD
COIN DATA LLC
CAR KEYS EXPRESS
REYNOLDS & REYNOLDS
ON DEMAND TRANSPORT
1ST CLASS CLEANING
PRO-CUT INTERNATIONAL LLC
MADA
MADA
EAGLE BUSINESS PRODUCTS, LLC
SILVER FOX MARKETING, LLC
ELLIS BATTERY SPECIALISTS
AUTO TRIM RESTYLING
CITY OF ST PETERS
CONSUMER GLASS INC
MO DEPT. OF REVENUE
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
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Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
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
2019
2019
2019
2019
2019
2019
2019
2019
2019
815.00
860.65
872.60
897.60
950.00
988.32
999.00
1,300.00
1,516.96
2,274.04
2,276.08
2,282.74
2,405.75
2,461.29
2,550.00
3,000.00
3,031.17
3,203.38
4,088.39
4,422.83
5,827.20
8,222.00
9.13
89.43
90.79
96.39
299.00
448.02
525.00
687.00
860.75
890.55
1,267.73
1,933.60
2,277.90
2,650.00
7,100.00
9,815.20
23.00
23.00
323.62
345.49
676.78
925.00
1,261.59
2,740.75
25.00
153260
153264
153246
153234
153236
153252
153248
153257
153237
153251
153253
153254
153250
153255
153262
153265
153242
153243
153233
153238
153244
153259
153269
153278
153270
153274
153277
153273
153276
153283
153281
153271
153282
153279
153268
153280
153272
153275
153284
153285
153290
153291
153287
153288
153286
153289
153303
MO DEPT. OF REVENUE
TOTAL AUTOMOTIVE INC
MIDWEST RECYCLERS
METROPOLITAN SUPPLY, INC
AMERICA’S AUTO AUCTION ST LOUIS INC
ST JAMES AUTO AND TRUCK PARTS LLC
WEBER CHEVROLET
LOWE AUTOMOTIVE WAREHOUSE
INTERSTATE BILLING SERVICE
DEALERTRACK INC
COX AUTOMOTIVE RATES & INCENTIVES
LOWE’S AUTOMOTIVE WAREHOUSE
VIP DISTRIBUTING
DEAN TEAM OF BALLWIN
SUPERIOR TRANSPORT SERVICES
PLAZA MOTOR CO.
LOWE AUTOMOTIVE WAREHOUSE
PRECISION DENT REMOVAL
LOWE’S AUTOMOTIVE WAREHOUSE
NAPLETON MID RIVERS KIA
WHEEL CITY WHOLESALERS
TRANS UNION
GFI DIGITAL
SIMPLEPART, LLC
O’REILLY AUTO PARTS
SUNTRUP BUICK
AUGIE’S TOWING AND TRANSPORTATION
AUTO ZONE STORE 236
MARQUARD’S CLEANERS
NLV DEALER SUPPLY COMPANY
3D SUPPLY & DISTRIBUTION
TR WHOLESALE SOLUTIONS LLC
TRANS UNION
GREATAMERICA FINANCIAL SERVICES
LKQ METRO
REYNOLDS & REYNOLDS
ARAMARK
ST LOUIS POST DISPATCH
MO DEPT. OF REVENUE
CEE KAY SUPPLY
COMPLETE AUTO & CUSTOM EXHAUST
SPIRE
FED EX
MADA
MADA
MID-NITE AUTO SUPPLY
SHERMAN TOWING
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
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
2019
2019
2019
2019
2019
2019
2019
2019
2019
25.00
86.37
100.00
117.84
205.00
300.00
790.89
821.00
857.12
876.34
885.00
891.00
895.91
958.51
965.00
1,109.45
1,158.90
1,450.00
7,158.90
976.21
8,540.00
8.99
86.29
90.15
136.44
197.14
204.00
261.92
368.26
808.66
845.88
974.75
1,254.47
1,703.75
2,739.69
2,797.17
2,963.83
13,300.00
25.00
94.53
252.21
2,175.46
8.28
23.00
23.00
91.92
93.00
153304
153311
153300
153310
153306
153309
153292
153296
153307
153305
153308
153298
153295
153294
153302
153293
153297
153301
153299
153313
153312
153317
153319
153329
153324
153318
153323
153325
153327
153326
153330
153322
153316
153328
153320
153314
153321
153315
153332
153331
153333
153334
153340
153343
153344
153335
153358
FED EX
MID AMERICA COLLISION
BLUESTONE MEXICO LLC
JPR TOWING AND TRANSPORTATION
GIBBS TECHNOLOGY COMPANY
MERCY CORPORATE HEALTH
ST CHARLES AUTOMOTIVE
FED EX
HERITAGE CRYSTAL CLEAN
FRIEND TIRE
ROYAL GATE DODGE CHRYSLER JEEP RAM
CENTURY MOTOR CORP
DEAN TEAM OF KIRKWOOD
INTERSTATE SAFETY & ENVIRONMENTAL
CJC AUTO TRANSPORT
HUGHES CUSTOMAT INC.
HICO OF ST LOUIS
COMMUNITY WHOLESALE TIRE DIS.
BUMPER MAN, INC
ARAMARK UNIFORM SERVICES
CTI LLC
PEDROS PLANET
TOTAL CUSTOMS
ALLOY WHEEL REPAIR SPECIALISTS
FACTORY MOTOR PARTS CO.
AL’S AUTOMOTIVE SUPPLY
SPIRIT WEST
CREST INDUSTRIES, INC
COIN DATA LLC
COLOR MATCH AUTO INTERIORS
MADA
AMERICAN STAMP
A SOUND & VIDEO, LLC
ST LOUIS WINDSHIELD REPAIR LLC
PARTSTRADER LLC
BNJS CAFES & BAKERIES LLC
ACTIVENGAGE, INC
EASYCARE
TRIPLE L HEATING AND COOLING
N & J MGMT LLC
FED EX
MO DEPT. OF REVENUE
FED EX
AT&T MOBILITY
DEALERON INC
SPECTRUM REACH
CARDMEMBER SERVICES
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
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
2019
2019
2019
2019
2019
2019
2019
2019
2019
94.19
98.70
140.00
170.00
195.45
280.00
297.94
318.42
429.10
432.00
485.56
533.93
534.60
560.00
575.00
781.12
856.53
892.39
1,095.00
2,184.36
3,041.80
3,342.88
3,379.00
3,480.00
4,188.03
5,312.03
5,375.10
5,739.81
6,126.47
9,733.17
93.00
84.01
77.58
485.00
774.19
965.34
1,158.00
1,925.00
1,974.60
3,410.00
9.04
25.00
82.14
158.03
999.00
3,023.19
39.98
153339
153356
153368
153365
153355
153366
153345
153341
153347
153351
153364
153353
153350
153352
153369
153346
153359
153354
153360
153337
153363
153348
153362
153361
153357
153349
153342
153338
153367
153336
153370
153371
153378
153372
153375
153377
153379
153373
153374
153376
153381
153383
153380
153385
153384
153382
153389
CARDMEMBER SERVICES
BLUE CHIP EXTERMINATING
MCCARTHY LEONARD KAEMMERER
S.J. HOLLANDER ARCHITECT PC
CARDMEMBER SERVICES
FED EX
ACERTUS
FED EX
HERITAGE CRYSTAL CLEAN
EARLS PRODUCTION
EASYCARE
MO DEPT OF REVENUE
MO DEPT OF REVENUE
MO DEPT OF REVENUE
TAILORED MEDIA
HOME DEPOT
ADVANCED AUTOMOTIVE INDUSTRIES
SUNTRUP VOLKSWAGEN
SIMPLEPART, LLC
ALPHA COMMERCIAL
NLV DEALER SUPPLY COMPANY
ALLDATA
ALLDATA
ALLDATA
CHARTER COMMUNICATIONS
SNAP ON BUS SOLUTIONS
CJC AUTO TRANSPORT
BNJS CAFES & BAKERIES LLC
REPUBLIC SERVICES
AT&T MOBILITY
SNAP-ON BUSINESS SOLUTIONS
OECONNECTION LLC
AMEREN MO
HERTZ RENTAL CARS
MO DEPT. OF REVENUE
AMERICAN CLASSIFIEDS
ADVANTAGE PARTS SOLUTIONS
THE EDELEN CO, INC
SPIRE
SPIRE
AMEREN MO
AMEREN MO
AMEREN MO
D&S CAR WASH SYSTEMS, LLC
HANKS QUALITY CARE
TAILORED MEDIA
VERIZON
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
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
2019
2019
2019
2019
2019
2019
2019
2019
2019
135.00
139.00
312.00
4,570.00
9,855.42
32.60
67.00
324.88
510.87
2,046.00
1,523.67
39.11
39.11
39.11
6,000.00
77.15
77.75
82.50
90.15
97.60
144.43
156.68
156.68
157.76
237.98
480.91
575.00
643.56
654.56
656.22
798.85
815.00
843.54
863.93
876.91
950.00
1,300.00
1,312.94
1,810.23
1,853.48
2,236.08
2,256.32
2,276.08
2,550.00
2,555.00
3,000.00
3,528.51
153387
153386
153392
153393
153391
153394
153398
153395
153396
153397
153399
153400
153402
153403
153404
153406
153439
153407
153434
153405
153432
153415
153416
153414
153433
153413
153438
153436
153420
153429
153427
153431
153423
153410
153419
153408
153428
153412
153426
153425
153422
153421
153424
153435
153411
153437
153417
VALVOLINE LLC
1ST CLASS CLEANING
PROTECTION PLUS
FED EX
AUGIE’S TOWING AND TRANSPORTATION
3D SUPPLY & DISTRIBUTION
ST. LOUIS BEST FILMS & COATINGS
AMERICAN TIRE DIST.
WHEEL CITY WHOLESALERS
A SOUND & VIDEO, LLC
MUNGENAST ACURA
LKQ METRO
THE WINDOW MAN, INC
AUTOGRAPHICS
NATIONAL TIRE WHOLESALE
DEALERTRACK INC
REYNOLDS & REYNOLDS
COIN DATA LLC
PEDROS PLANET
TOTAL CUSTOMS
REYNOLDS & REYNOLDS
TRANS UNION
MO DEPT. OF REVENUE
EQUIFAX INFORMATION SERVICES
SUPERIOR TRANSPORT SERVICES
LOWE AUTOMOTIVE WAREHOUSE
SILVER FOX MARKETING, LLC
HERTZ RENTAL CARS
PAPPAS TOYOTA
SUPERIOR TRANSPORT SERVICES
LOWE’S AUTOMOTIVE WAREHOUSE
TRANS UNION
LOWE AUTOMOTIVE WAREHOUSE
LOWE’S AUTOMOTIVE WAREHOUSE
PLAZA MOTOR CO.
CEE KAY SUPPLY
NAPLETON CHRYSLER DODGE JEEP
TERRY’S MACHINE SHOP SERVICE
NAPLETON MID RIVERS KIA
STONE WHEEL, INC
O’REILLY AUTO PARTS
DEAN TEAM OF BALLWIN
ST JAMES AUTO AND TRUCK PARTS LLC
AUTO ZONE STORE 236
VIP DISTRIBUTING
ARAMARK
CONSUMER GLASS INC
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
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
2019
2019
2019
2019
2019
2019
2019
2019
2019
6,188.34
7,100.00
8,222.00
309.72
330.00
399.50
3,000.00
5,510.30
5,533.00
77.58
179.75
405.00
525.00
577.00
627.15
889.09
977.68
1,071.36
2,252.48
2,646.00
7,369.40
8.99
25.00
36.79
89.00
113.14
130.52
163.93
336.10
564.16
913.14
1,388.85
5,048.74
5,048.74
12.53
16.17
48.08
50.00
120.54
185.27
320.13
383.70
750.00
839.96
1,457.16
3,759.40
4,979.54
153418
153409
153430
153440
153442
153444
153445
153443
153441
153457
153454
153449
153451
153450
153455
153453
153447
153456
153448
153452
153446
153459
153468
153469
153467
153461
153470
153465
153458
153466
153463
153460
153462
153464
153472
153471
153478
153474
153481
153480
153479
153473
153483
153482
153475
153476
153477
MADA
MO DEPT OF REVENUE
COMPLETE AUTO & CUSTOM EXHAUST
SUNTRUP BUICK
AUTO ZONE STORE 236
GFI DIGITAL
DEAN TEAM OF KIRKWOOD
FED EX
SDDStl
SNAP-ON BUSINESS SOLUTIONS
ACTIVENGAGE, INC
FIRST COMMUNITY CREDIT UNION
SPECTRUM REACH
MADA
MADA
MADA
MADA
MADA
AMERICA’S AUTO AUCTION ST LOUIS INC
MERCY CORPORATE HEALTH
MADA
INTERSTATE BILLING SERVICE
SPIRE
JPR TOWING AND TRANSPORTATION
ROYAL GATE DODGE CHRYSLER JEEP RAM
INTERSTATE SAFETY & ENVIRONMENTAL
N & J MGMT LLC
FRIEND TIRE
GIBBS TECHNOLOGY COMPANY
HICO OF ST LOUIS
ST LOUIS WINDSHIELD REPAIR LLC
HUGHES CUSTOMAT INC.
JON-DON LLC
FACTORY MOTOR PARTS CO.
BUMPER MAN, INC
GREATAMERICA FINANCIAL SERVICES
COIN DATA LLC
COMMUNITY WHOLESALE TIRE DIS.
CTI LLC
CREST INDUSTRIES, INC
AL’S AUTOMOTIVE SUPPLY
SPIRIT WEST
COLOR MATCH AUTO INTERIORS
ST CHARLES AUTOMOTIVE
ST CHARLES HYUNDAI
ALLOY WHEEL REPAIR SPECIALISTS
SNAP ON BUS SOLUTIONS
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
Vendor
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Vendor
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Vendor
Vendor
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
2019
2019
2019
2019
2019
2019
2019
2019
2019
23.00
39.11
64.00
94.85
97.99
98.96
324.03
349.67
453.60
798.85
1,158.00
4,980.39
16,294.50
23.00
23.00
23.00
23.00
23.00
80.00
280.00
450.00
680.83
888.65
85.00
86.41
400.00
405.02
432.82
643.47
720.91
775.00
781.12
806.00
1,563.38
1,670.00
1,703.75
2,397.38
3,095.41
3,232.75
5,072.21
5,844.03
5,932.00
6,860.41
350.12
424.98
3,900.00
940.80
153484
153491
153492
153486
153494
153487
153489
153485
153495
153493
153496
153488
153490
153498
153499
153500
153501
153502
153504
153506
153497
153505
153503
153522
153521
153513
153525
153512
153515
153517
153519
153510
153526
153516
153518
153523
153524
153514
153520
153508
153511
153509
153507
153527
153529
153528
153531
SPECTRUM REACH
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ARAMARK UNIFOR…
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