Parchment Audit

City of Parchment
February 21, 2017
Analysis of Credit Card Purchases
PRIVILEGED AND CONFIDENTIAL

ATTORNEY WORK PRODUCT
TABLE OF CONTENTS
Attachments .................................................................................................................................. 2
Background ................................................................................................................................... 3
Analysis......................................................................................................................................... 4
Credit Card Statements/Supporting Documentation .............................................................. 4
101-000.000-040.000 General Ledger Detail ........................................................................ 6
Ms. Maartens Tracking Sheet ............................................................................................... 6
Bank Account Deposits/Payroll Withholdings ........................................................................ 7
Results .......................................................................................................................................... 8
Conclusion .................................................................................................................................... 9
ATTACHMENTS
Attachment 1 Individual Sub-Schedules of Personal Expenses and Repayments
Attachment 2 Purchases without Supporting Documentation

ATTORNEY WORK PRODUCT
February 21, 2017
Robert A. Soltis, Esq.

Ford, Kriekard, Soltis, and Wise, PC
8051 Moorsbridge Road
Portage, MI 49024
Re: City of Parchment Analysis of Credit Card Purchases
Dear Mr. Soltis:
As requested, we performed an analysis of purchases made using the City of Parchment (the
City) credit cards and related reimbursements to the City. For credit card statements paid
between August 2014 and November 2016, the objective of our work was to determine the loss,
if any, incurred by the City from the result of personal expenses paid using a City credit card.
BACKGROUND
Prior to the summer of 2015, the City Commission approved credit card statements during
Commission meetings and documented this approval in meeting minutes. Beginning in the
summer of 2015, credit card statement approval was no longer documented in meeting minutes.
As a result, a citizen requested the credit card statements, and identified purchases which he
alleged were not City-related. We obtained credit card statements, interviewed select City
employees, and reviewed cash receipts in order to investigate these allegations.
According to Dennis Durham, City Manager, the City has had a credit card policy since the mid-
1990s. According to Mr. Durham, as well as Shannon Stutz, City Clerk/Treasurer, and Carol
Maartens, Bookkeeper, the common practice was for City employees to use City credit cards
for personal purchases and repay the City for those purchases. There was no strict timeline on
repaying the City. Since these employees indicated this has been a common practice, it is likely
additional personal purchases prior to our scope period were made, and possibly repaid; however,
we did not investigate those periods.
PRIVILEGED AND CONFIDENTIAL ATTORNEY WORK PRODUCT

Mr. Robert A. Soltis, Esq. February 21, 2017
City of Parchment Analysis of Credit Card Purchases Page 2 of 7
ANALYSIS
Attachment 1 consists of sub-schedules created by us for each individual identified as using the
City credit card account for personal expenses, detailing the amounts and dates of expenditures,
and repayments. These sub-schedules were created by compiling data from four sources:
1) Our review of credit card statements and supporting documentation;

2) General Ledger (GL) detail for account #101-000.000-040.000;
3) Ms. Maartens tracking sheet for personal expenses; and
4) Bank account deposit/payroll withholding information.
Credit Card Statements/Supporting Documentation

We performed on-site fieldwork at City Hall on January 26, 2017, during which we reviewed the
supporting documentation for credit card expenses. Separated into folders by fiscal year, the
monthly credit card statements are attached to the available receipts/invoices for purchases. We
found notes/comments on the supporting documentation made by Ms. Maartens denoting
personal purchases, and also indicating which GL accounts are impacted by the purchases. Upon
reviewing the supporting documentation, we learned personal purchases identified by Ms.
Maartens from credit card statements are recorded in GL account #101-000.000-040.000,
Accounts Receivable; this account is described in further detail in the next section.
While reviewing the statements and receipts/invoices, we identified $9,403.74 of purchases which
lacked supporting documentation. A list of these transactions is provided in Attachment 2. These
transactions were purchases with multiple vendors, including Sprint Wireless, Amazon, United
Airlines, and various hotels, restaurants, and taxi services. Only two of these transactions (both
with Sprint Wireless) were identified by Ms. Maartens as a personal expense; of those, the total
purchase was $1,347.13 but the amount marked as personal was $662.48. An example of one
of these transactions is provided below, for a purchase from Sprint Wireless on August 7, 2016
for $1,120.75, of which $500.23 was designated as a personal expense.

The purchase was made using Ms. Stutzs City card; however, the personal expense was charged
to Mr. Durham. After discussions with Ms. Maartens and Ms. Stutz, as well as reviewing other
Sprint Wireless invoices, Mr. Durham had added personal lines to the Sprint invoices (allegedly
for family members) which were paid using multiple City credit card accounts This particular
Sprint bill was significantly larger than other Sprint bills. To determine the amount allocated to

personal expense, Ms. Stutz, Ms. Maartens, and Mr. Durham concurred this purchase was for
various months of service, and agreed to a personal expense amount charged to Mr. Durham of
$500.23. Without the supporting receipt/invoice, it is impossible to verify the purpose of this
purchase and confirm the amount deemed personal is accurate.
Due to the number of transactions (over 900) during our scope period, we did not confirm
supporting documentation exists for every purchase. The transactions listed in Attachment 2
were identified by us due to the nature of the transactions. Based on our initial understanding of
the situation and the individuals involved (namely Ms. Stutz and Mr. Durham), we focused on
potential personal expenses such as restaurants and travel, but did not confirm receipts for
vendors such as Lowes, where employees such as Joe Bonhomme in the Department of Public
Works, would have legitimate City purposes for purchases.
As a result of missing documentation, it is possible the amounts listed on sub-schedules in

Attachment 1 do not include all personal expenses. Without documentation, we are unable to
confirm the business purpose for the purchase.
101-000.000-040.000 General Ledger Detail

As noted above, Ms. Maartens recorded personal transactions on City cards in the GL by debiting
account #101-000.000-040.000 when a personal purchase was made, and crediting the account
when amounts were repaid. We obtained a download of this account from the accounting system,
and reviewed all transactions in this account. Since this account is used to record all accounts
receivable by the City, we filtered out items unrelated to credit card purchases, such as utility
billing, taxes, City mowing of unkempt properties. The remaining transactions were utilized to aid
in creating the sub-schedules in Attachment 1.
There were instances of personal expenses on a City card which were not recorded in the General
Ledger but were identified and documented by one of the other steps performed.
Ms. Maartens Tracking Sheet

Beyond recording personal purchases in the GL, Ms. Maartens also tracked personal purchases
and repayments in a Microsoft Word document. We obtained a printed version of this document
and compared it to the supporting documentation reviewed, as well as the GL detail. Similar to
the GL detail above, we identified transactions which were not recorded in this tracking sheet but
identified via other methods.

Bank Account Deposits/Payroll Withholdings

After reviewing the General Ledger detail and Ms. Maartens tracking sheet, we identified 71
recorded cash/check deposits or payroll withholdings applied against personal purchases in the
GL account or tracking sheet. For check deposits, we confirmed receipt of the check by viewing
the deposit detail onscreen with Ms. Stutz in the Mercantile Bank online system, which included
a copy of the cancelled check. For cash deposits, we reviewed the City cash receipt showing the
amount of cash received and the name of the individual from whom the cash was received. We
then verified the cash receipt was deposited in the bank by tracing the receipt to the deposit slip.
For payroll withholdings, we reviewed paystubs showing deducted amounts for ARREC which
agreed to the amounts recorded as credits in the GL. For amounts repaid via debit/credit card,
we reviewed the card processor register receipt.
Upon reviewing receipts, we identified certain payments were not from the individual, but from
third-party checks and applied against the individuals outstanding balance. These checks are
listed below:
We did not confirm the appropriateness of these checks from those organizations perspectives.
We were informed that the $38.50 payment for Mr. Bonhomme was related to the vending
machine at the fire station. For Ms. Stutz, nearly $3,000 was paid from two athletic clubs
Kalamazoo Soccer Club and Parchment Athletic Boosters. Research revealed she is the
Treasurer of the Kalamazoo Soccer Club and President of the Parchment Athletic Boosters via
their respective websites, screenshots of which are shown below:

We also identified two payments for which a corresponding expense was not recorded on the GL
or Ms. Maartens tracking sheet, nor was it identified in review of the supporting documentation.
However, it is illogical for an employee to have paid the City for expenses not incurred, and
therefore, an expense has been added to that employees sub-schedule on Attachment 1.
RESULTS
As shown on Attachment 1, at the time of this analysis, all employees have repaid identified
personal expenses in full. In fact, three employees have actually repaid more to the City than the
identified expenses they incurred.

Ms. Stutz repaid $68.00 more than she incurred due to a miscalculation in Ms. Maartens
tracking sheet which was not identified until our fieldwork.
Mr. Bonhomme repaid $1.02 more than he incurred. In July/August 2015, Mr. Bonhomme
made a personal purchase of $7.85 using his City card, but repaid $17.85. The additional
$10 was applied to an $8.98 personal purchase made on August 11, 2015, and the $1.02
remaining credit was left unapplied.
Mr. Durham appears to have repaid $89.74 more than he incurred. Ms. Maarten and Ms.
Stutz indicated this is likely due to the $1,120.75 Sprint invoice for which no supporting
documentation was available; while $500.23 was recorded as personal, Mr. Durham paid
above that amount.
As stated above, a limitation to this analysis is the lack of supporting documentation for
certain purchases listed in Attachment 2. If receipts for those purchases reveal personal
purchases, the City may have incurred a loss.
In addition, we have not performed any calculations related to time value of money. As can be
seen on Attachment 1, two individuals accumulated over $1,000 of purchases over several
months before repaying the City. If requested, we can perform this calculation.
CONCLUSION
With the exception of (a) potential personal expenses not identified due to a lack of supporting
documentation and (b) lost interest for the time value of money, we identified a net loss of $0.
We would be pleased to update these findings, upon request, should additional information
become available.
Very truly yours,
PLANTE & MORAN, PLLC
Michelle D. McHale-Adams, CPA/CFF, CFE

City of Parchment
Analysis of Credit Card Purchases Attachment 1 - Individual Subschedules
Joe Bonhomme
Cumulative
Date Vendor GL Description* Amount Balance PM Notes
07/02/14 N/A Gloves $ 9.50 $ 9.50
07/08/14 N/A Joe Bonhomme-Gloves (Top Quality Glove) (9.50) - Cash Receipt - Cash
07/28/14 N/A Ink Cartridges 24.97 24.97
07/29/14 N/A Joe Bonhomme - Pers Purch on CC (24.97) - Cash Receipt - Cash
11/09/14 Paypal - Carolyn Chan N/A 13.99 13.99
11/14/14 Firedog Jewelry N/A 29.00 42.99
12/09/14 N/A Joe-Personal Purchase on CC- Pay Pal (13.99) 29.00 Cash Receipt - Cash
12/11/14 N/A Joe Bonhomme-Personal Share of Award (29.00) - Cash Receipt - Cash
02/10/15 Sam's Club N/A 45.00 45.00
02/12/15 N/A Sam's Club-Joe & John (45.00) - Cash Receipt - Cash
02/17/15 CPR Cell Phone Repair N/A 35.00 35.00
02/23/15 N/A Joe Bonhomme-Pers Purch on CC-Phone Repa (35.00) - Cash Receipt - Cash
06/17/15 N/A City Hall-Dehumid Water-Lights FIFTH THIRD BANK
INV#: 0191 1546 AP REF# (VND#: 1111 ) 4.99 4.99
06/17/15 N/A Joe B-Personal Purch on CC (Lowe's) (4.99) - Cash Receipt - Cash
07/06/15 N/A N/A 4.75 4.75
07/16/15 Okun Brothers Shoes N/A 9.96 14.71
07/22/15 Glove World N/A 4.75 19.46
07/22/15 N/A Joe B- Gloves & Balance on Work Boots (9.96) 9.50 Cash Receipt - Cash
07/22/15 N/A Joe B- Gloves & Balance on Work Boots (4.75) 4.75 Cash Receipt - Cash
07/28/15 N/A Joe B.-Fire Dept on CC (38.50) (33.75) Cash Receipt - Check
07/28/15 N/A Joe B-Locks for vending machine on cc (17.85) (51.60) Cash Receipt - Cash
07/29/15 VendNet Vending N/A 38.50 (13.10)
07/31/15 Sam's Club N/A 28.07 14.97
08/04/15 N/A Joe B-Vending Mach Supplies on CC (28.07) (13.10) Cash Receipt - Cash
08/05/15 N/A Vending Machine Locks 7.85 (5.25)
08/11/15 N/A Softball Field Benches 8.98 3.73
01/04/16 N/A Sam's Club 45.00 48.73
01/28/16 N/A Keys 8.00 56.73
02/09/16 N/A Joe Bonhomme-Sam's Club Dues Feb 2016-17 (45.00) 11.73 Cash Receipt - Cash
02/17/16 N/A Joe Bonhomme-Pers Purch-CC-J&J Locksmith (8.00) 3.73 Cash Receipt - Cash
07/06/16 N/A Joe B - Box of Gloves (4.75) (1.02) Cash Receipt - Cash
07/18/16 N/A Latex Gloves FIFTH THIRD BANK INV#: 0191 1546 AP 9.50 8.48
07/20/16 N/A Joe Bonhomme - Gloves (9.50) (1.02) Cash Receipt - Cash
07/22/16 N/A 1 Yard U Cart 75.00 73.98
08/08/16 N/A Joe B.-Quality Precast Purchase-DEBIT (75.00) (1.02) Cash Receipt - Cash
08/10/16 N/A Shirts for City Employees T-SHIRT PRINTING PLUS,
INC./// INV#: 58790 AP REF# (VND#: 8629 ) 50.00 48.98
08/31/16 N/A Joe B-2 Shirts-T Shirts Plus $ (50.00) $ (1.02) Cash Receipt - Cash
Schedule created in combination with GL detail, review of credit card purchases supporting documentation, and Ms. Maarten's tracking sheet.
*Description copied directly from the accounting system. Syntax and spelling errors have remained unaltered.

Attorney Work Product 1 of 11
City of Parchment
Bill Cahill
Cumulative
07/02/14 N/A Gloves $ 9.50 $ 9.50
07/15/14 N/A Bill Cahill - Gloves (9.50) - Cash Receipt - Cash
01/27/15 N/A Paycheck Advance 1,258.95 1,258.95
01/28/15 N/A Bill Cahill-Return of Payroll Advance (1,258.95) - Cash Receipt - Cash
03/10/15 Rathco Safety & Supply N/A 14.25 14.25
03/24/15 N/A Bill Cahill - Gloves (4.75) 9.50 Cash Receipt - Cash
03/24/15 N/A Bill Cahill - Gloves (4.75) 4.75 Cash Receipt - Cash
03/24/15 N/A Bill Cahill - Gloves (4.75) - Cash Receipt - Cash
07/22/15 Glove World N/A 19.00 42.46
08/11/15 N/A Bill Cahill-Work Boots & Gloves - CC (42.46) - Cash Receipt - Cash
07/18/16 N/A Latex Gloves FIFTH THIRD BANK INV#:
0191 1546 AP REF# (VND#: 1111 ) 9.50 9.50
08/31/16 N/A Move employee A/R from Pay to Gen $ (87.96) $ - Cash Receipt - Cash

City of Parchment
Jim Duby
Cumulative
09/16/14 Okun Brothers Shoes N/A $ 52.96 $ 52.96
10/28/14 N/A Jim Duby-Payroll Ded for Work Boots (52.96) - Cash Receipt - Payroll Withholding
11/25/14 Etna Personal Purchase 1,599.34 1,599.34
12/05/14 N/A N/A (1,599.34) - Cash Receipt - Check
12/27/14 Joe's Pizza N/A 32.99 32.99
02/12/15 N/A Jim Duby - Pers. Purch on CC (32.99) - Cash Receipt - Check
06/29/15 N/A N/A (64.65) - Cash Receipt - Payroll Withholding
11/20/15 Shine N Drive Car Wash N/A 15.00 15.00
11/20/15 Marathon N/A 41.00 56.00
12/09/15 N/A Jim Duby-Pers Purch on City CC by mistak $ (56.00) $ - Cash Receipt - Check

City of Parchment
Dennis Durham
Cumulative
06/30/14 N/A N/A $ 278.05 $ 278.05 Balance prior to scope period
06/30/14 Crooked Lake Market N/A 3.71 281.76
07/03/14 Water Street Coffee N/A 5.41 287.17
07/03/14 Shell Oil N/A 60.02 347.19
07/07/14 Subway N/A 10.34 357.53
07/08/14 Walmart N/A 11.91 369.44
07/09/14 McDonald's N/A 2.64 372.08
07/09/14 Citgo N/A 60.02 432.10
07/09/14 Shell Oil N/A 7.51 439.61
07/09/14 Walmart N/A 33.42 473.03
07/11/14 Shell Oil N/A 11.84 484.87
08/07/14 Parchment Party Store N/A 36.35 521.22
08/08/14 Starbucks N/A 2.49 523.71
08/12/14 N/A Dennis Durham-CC Purch-Mar,Apr,May,July (392.20) 131.51 Cash Receipt - Check
09/02/14 Big T N/A 43.31 174.82
09/04/14 Pri Mart Fuel Center N/A 75.10 249.92
10/16/14 Shell Oil N/A 7.19 257.11
10/20/14 Black Owl Caf N/A 7.29 264.40
10/20/14 McDonald's N/A 9.41 273.81
10/20/14 Shell Oil N/A 5.82 279.63
10/20/14 Speedway N/A 51.99 331.62
01/27/15 Sprint Wireless N/A 58.30 389.92
02/26/15 Marathon N/A 9.99 399.91
02/26/15 Shell Oil N/A 11.74 411.65
04/01/15 Sprint Wireless N/A 162.25 573.90 Recorded on John Frake's credit card
04/13/15 Black Owl Caf N/A 7.29 581.19
04/15/15 Marathon N/A 49.99 631.18
04/16/15 Black Owl Caf N/A 7.29 638.47
05/14/15 Tali's Market N/A 11.28 735.23
06/01/15 Speedway N/A 34.62 855.38
06/09/15 Portage Printing N/A 98.02 953.40
06/19/15 Starbucks N/A 2.49 955.89
07/01/15 Sprint Wireless N/A 85.53 1,041.42
07/06/15 Target N/A 5.00 1,046.42
07/07/15 Marathon N/A 50.04 1,096.46
07/10/15 Citgo N/A 50.00 1,146.46
07/23/15 Sprint Wireless N/A 85.53 1,231.99 Recorded on Shannon Stutz's credit card
09/05/15 Lowes N/A 45.19 1,447.67

City of Parchment
Dennis Durham
Cumulative
09/23/15 N/A W/H of A/R to Correct Fund/Acct (1,402.48) 45.19 Cash Receipt - Payroll Withholding
09/26/15 Sprint Wireless N/A 150.75 195.94
10/16/15 Citgo N/A 50.00 245.94
10/21/15 Sprint Wireless N/A 150.75 396.69 Recorded on Shannon Stutz's credit card
08/10/16 N/A Shirts for City Employees T-SHIRT PRINTING
PLUS, INC./// INV#: 58790 AP REF# (VND#: 8629 ) 23.00 1,975.23
08/31/16 N/A Move employee A/R from Pay to Gen (1,605.11) 370.12 Cash Receipt - Payroll Withholding
11/7/2016 Sprint Wireless N/A 185.06 915.30 After Scope, invoice not reviewed
12/7/2016 Sprint Wireless N/A 218.88 1,134.18 After Scope, invoice not reviewed
After Scope N/A N/A $ (1,223.92) $ (89.74) Cash Receipt - Cash

City of Parchment
John Frakes
Cumulative
06/30/14 N/A N/A $ 25.56 $ 25.56 Balance prior to scope period
08/05/14 N/A Payroll Fund-Frakes-Coffee & File Cabine (25.56) - Cash Receipt - Payroll Withholding
12/03/14 Quill Corporation N/A 25.95 25.95
01/05/15 N/A John Frakes-Purchase of Coffee-Quill-CC (25.95) - Cash Receipt - Cash
02/10/15 Sam's Club N/A 45.00 45.00
02/12/15 N/A Sam's Club-Joe & John (45.00) - Cash Receipt - Cash
01/04/16 N/A Sam's Club 45.00 45.00
03/29/16 N/A John Frakes-Sam's Club Dues-2016-Debit $ (45.00) $ - Cash Receipt - Credit Card

City of Parchment
Steve Smith
Cumulative
07/02/14 N/A Gloves $ 4.75 $ 4.75
09/02/14 N/A Payroll Fund-Smitty-4.75 Gloves-21.96 Bo (4.75) 21.96 Cash Receipt - Payroll Withholding
09/02/14 N/A Payroll Fund-Smitty-4.75 Gloves-21.96 Bo (21.96) - Cash Receipt - Payroll Withholding
05/07/15 Steensma Lawn & Power N/A 190.00 190.00
05/07/15 N/A Steve Smith-Bal due on Retirement Gift (190.00) - Cash Receipt - Cash
07/22/15 Glove World N/A 4.75 4.75
07/28/15 N/A Steve Smith-Gloves purchased on CC $ (4.75) $ - Cash Receipt - Cash

City of Parchment
Shannon Stutz
Cumulative
07/11/15 Avis N/A $ 122.95 $ 122.95
07/12/15 Eurostar Rail N/A 422.11 545.06
07/12/15 National Railway Company of Belgium N/A 970.05 1,515.11
07/29/15 N/A Shannon Stutz - Personal Purchase (500.00) 1,015.11 Cash Receipt - Check
08/13/15 N/A Shannon Stutz-Personal Purchase on CC (500.00) 515.11 Cash Receipt - Check
08/24/15 N/A Copy Paper and Paper Towels 7.49 522.60
08/26/15 N/A Shannon Stutz-Pers Purch on CC-Bal 215.1 (300.00) 222.60 Cash Receipt - Check
09/09/15 N/A Shannon Stutz-Bal on Pers Purch on CC (215.11) 7.49 Cash Receipt - Check
09/15/15 N/A Shannon Stutz-Gloves-PP on CC (7.49) 0.00 Cash Receipt - Cash
10/28/15 N/A Shannon (Pers Purch-Quill-CC) (105.99) 0.00 Cash Receipt - Check
11/22/15 Budget Rental Car N/A 78.69 78.69
12/07/15 N/A Personal Purch on CC (78.69) 0.00 Cash Receipt - Check
01/27/16 N/A Shannon - Personal Purchase - Quill (481.97) - Cash Receipt - Check
02/08/16 Holiday Inn Express N/A 92.25 92.25
02/09/16 Enterprise N/A 66.11 158.36
02/20/16 PF Changs N/A 36.99 195.35
02/21/16 Food Basics N/A 14.26 209.61
02/21/16 McDonald's N/A 8.25 217.86
02/21/16 Viva Taqueria and Cantina N/A 34.00 251.86
02/22/16 Fairfield Inn & Suites N/A 157.07 408.93
02/22/16 Sunoco N/A 28.42 437.35
02/23/16 Enterprise N/A 87.84 525.19
02/27/16 Sunoco N/A 21.90 547.09
03/01/16 IHG N/A 40.00 623.29
03/02/16 N/A Shannon Stutz-Pers. Purch 5/3 CC-Feb '16 (569.03) 54.26 Cash Receipt - Check
03/10/16 Orioles Baseball N/A 221.00 275.26
03/12/16 George's Appliance N/A 911.60 1,186.86
03/18/16 N/A Shannon Stutz-Personal Purch on CC (1,186.86) - Cash Receipt - Check
04/03/16 The Country Store N/A 45.02 45.02
04/05/16 Naval Academy N/A 167.35 212.37
04/07/16 Citgo N/A 40.00 252.37

City of Parchment
Shannon Stutz
Cumulative
04/09/16 AL Goodies N/A 84.77 337.14
04/09/16 Sunoco N/A 40.06 377.20
04/10/16 IKEA N/A 130.54 507.74
04/12/16 Shell Oil N/A 28.24 535.98
04/15/16 Modern Tile & Carpet N/A 565.81 1,101.79
04/16/16 Gazelle Sports N/A 251.21 1,353.00
04/16/16 Hope College N/A 145.90 1,498.90
05/03/16 Eurowings N/A 147.57 1,646.47
05/03/16 Travelocity N/A 35.00 1,681.47
05/16/16 N/A Shannon-Personal Purchase (500.00) 1,181.47 Cash Receipt - Check
05/23/16 Budget Rental Car N/A 120.94 1,302.41
06/06/16 Budget Rental Car N/A 65.02 1,367.43
06/07/16 N/A Shannon - Personal Purchase (500.00) 867.43 Cash Receipt - Check
06/14/16 N/A Shannon - Personal Purchase (435.43) 432.00 Cash Receipt - Check
06/29/16 Challenger Sports Team N/A 1,150.80 1,582.80
06/29/16 N/A Shannon - Personal Purchase (1,150.80) 432.00 Cash Receipt - Check
07/27/16 N/A Shannon - Personal Purchase (CC) (250.00) 182.00 Cash Receipt - Check
08/01/16 DK Baseball N/A 243.00 425.00
08/09/16 N/A Shannon-Pers Purch on CC-Balance 00 (250.00) 175.00 Cash Receipt - Check
08/15/16 Hampton Inn N/A 473.31 648.31
09/06/16 N/A Shannon-Pers. Purch on CC (200.00) 605.80 Cash Receipt - Check
09/14/16 Qdoba N/A 24.80 630.60
10/03/16 FTD Flowers N/A 117.65 748.25
10/03/16 N/A Shannon Stutz - Personal Purchase-Reimb. (300.00) 448.25 Cash Receipt - Check
10/10/16 N/A Parch Ath Boost-Dick Gregory Flowers-CC (117.65) 330.60 Cash Receipt - Check
10/23/16 Budget Rental Car N/A 38.52 369.12
After Scope N/A N/A $ (437.12) $ (68.00) Cash Receipt - Check

City of Parchment
Phil Wolthuis
Cumulative
06/05/15 One Way Products Inc. N/A $ 45.32 $ 45.32
07/01/15 N/A Phil W-Garbage Bags on CC-One Way (45.32) - Cash Receipt - Cash
07/22/15 Glove World N/A 9.50 40.46
08/11/15 N/A Phil W-Work Boots & Gloves - CC (40.46) - Cash Receipt - Cash
06/06/16 One Way Products Inc. N/A 45.77 45.77
07/18/16 N/A Latex Gloves FIFTH THIRD BANK INV#:
0191 1546 AP REF# (VND#: 1111 )
9.50 55.27
08/02/16 N/A Phil W-Gloves & Garbage Bags (On CC) $ (55.27) $ - Cash Receipt - Cash

City of Parchment
Ralph Herrick (No City credit card)

Cumulative
12/31/14 N/A Ralph Herrick-2015 Sam's Club Membership $ (45.00) $ (45.00) Cash Receipt - Check
02/10/15 Sam's Club N/A 45.00 -
01/04/16 N/A Sam's Club 45.00 45.00
04/26/16 N/A Ralph Herrick - Sam's Club Dues $ (45.00) $ - Cash Receipt - Cash
Jeremie Bular (No City credit card)

Cumulative
09/30/15 N/A Turnout Gear-Bular & Stacey $ 100.00 $ 100.00
10/05/15 N/A To correctly account for $ WHeld from (50.00) 50.00 Cash Receipt - Payroll Withholding
11/02/15 N/A Move Fire W/H to em AR-Stacey&Bular $ (50.00) $ - Cash Receipt - Payroll Withholding
Brandon Stacey (No City credit card)

Cumulative
09/30/15 N/A Turnout Gear-Bular & Stacey $ 100.00 $ 100.00
10/05/15 N/A To correctly account for $ WHeld from (50.00) 50.00 Cash Receipt - Payroll Withholding
11/02/15 N/A Move Fire W/H to em AR-Stacey&Bular $ (50.00) $ - Cash Receipt - Payroll Withholding
Schedules created in combination with GL detail, review of credit card purchases supporting documentation, and Ms. Maarten's tracking sheet.

City of Parchment
Analysis of Credit Card Purchases Attachment 2 - Transactions with No Supporting Documentation
Post Transaction Personal

Name Date Date Vendor Name PM Category Amount Amount* PM Notes from Review of "Support"
DENNIS DURHAM 09/16/14 09/14/14 Brazz Carvery and Steakhouse Dining $ 29.84 $ - ICMA Conference
DENNIS DURHAM 09/17/14 09/15/14 Carolina Ale House Dining 29.34 - ICMA Conference
DENNIS DURHAM 09/18/14 09/17/14 All Town Chauffeur Travel - Taxis 31.20 - ICMA Conference
DENNIS DURHAM 09/19/14 09/17/14 Westin Travel - Lodging 859.79 - ICMA Conference
DENNIS DURHAM 06/09/15 06/08/15 Webhostinghub.com Web Hosting 107.88 - N/A
DENNIS DURHAM 06/19/15 06/17/15 PODS Storage Equipment Rental 314.40 - Festival storage
DENNIS DURHAM 06/23/15 06/22/15 ICMA Dues/Conferences 655.00 - Conference in Seattle
DENNIS DURHAM 06/24/15 06/22/15 American Travel - Rail/Airfare 606.20 - Conference in Seattle
DENNIS DURHAM 07/20/15 07/17/15 Amazon Online Sales 22.83 - N/A
DENNIS DURHAM 07/20/15 07/19/15 Amazon Online Sales 310.88 - Movie screen/projector
DENNIS DURHAM 07/20/15 07/20/15 Amazon Online Sales 347.92 - Movie screen/projector
DENNIS DURHAM 07/22/15 07/21/15 Golf Cars Vehicles/Equipment 1,036.00 - Festival-related
DENNIS DURHAM 09/29/15 09/27/15 Yellow Card Services Travel - Taxis 54.65 - ICMA Conference
DENNIS DURHAM 10/01/15 09/30/15 Takele Turuneh Taxi Travel - Taxis 56.62 - ICMA Conference
DENNIS DURHAM 10/02/15 10/01/15 Westin Travel - Lodging 1,235.35 - ICMA Conference
DENNIS DURHAM 10/16/15 10/15/15 Shakespeares Pub Dining 24.85 - Meal with Rob Britigan
DENNIS DURHAM 06/09/16 06/08/16 Expedia Travel - Booking 4.00 - ICMA Conference
DENNIS DURHAM 06/10/16 06/08/16 American Travel - Rail/Airfare 210.60 - ICMA Conference
DENNIS DURHAM 06/10/16 06/08/16 Hilton Travel - Lodging 1,011.71 - ICMA Conference
DENNIS DURHAM 06/10/16 06/08/16 United Travel - Rail/Airfare 210.60 - ICMA Conference
DENNIS DURHAM 09/27/16 09/26/16 ExecuCar Shuttle Travel - Taxis 46.80 - ICMA Conference
DENNIS DURHAM 09/30/16 09/28/16 President Hotel Travel - Lodging 12.00 - ICMA Conference
DENNIS DURHAM 09/30/16 09/28/16 President Hotel Travel - Lodging 85.85 - ICMA Conference
JOHN L FRAKES 04/01/15 04/01/15 Sprint Wireless Telephone 226.38 162.25 Dennis cell phone + additional line
SHANNON STUTZ 06/24/16 06/23/16 PODS Storage Equipment Rental 291.96 - Festival storage
SHANNON STUTZ 07/18/16 07/17/16 PODS Storage Equipment Rental 210.34 - Festival storage, balance due
SHANNON STUTZ 08/08/16 08/07/16 Sprint Wireless Telephone 1,120.75 500.23 Dennis cell phone + additional lines
SHANNON STUTZ 09/05/16 08/30/16 FTD Flowers Flowers 50.00 - Flowers in memory of Esther Drenth,
purchased over phone call
$ 9,203.74 $ 662.48
*Computed by City staff


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City of Parchment

February 21, 2017

Analysis of Credit Card Purchases

PRIVILEGED AND CONFIDENTIAL

PRIVILEGED AND CONFIDENTIAL

Robert A. Soltis, Esq.

Re: City of Parchment Analysis of Credit Card Purchases

Dear Mr. Soltis:

PRIVILEGED AND CONFIDENTIAL ATTORNEY WORK PRODUCT

1) Our review of credit card statements and supporting documentation;

Credit Card Statements/Supporting Documentation

PRIVILEGED AND CONFIDENTIAL ATTORNEY WORK PRODUCT

PRIVILEGED AND CONFIDENTIAL ATTORNEY WORK PRODUCT

As a result of missing documentation, it is possible the amounts listed on sub-schedules in

101-000.000-040.000 General Ledger Detail

Ms. Maartens Tracking Sheet

PRIVILEGED AND CONFIDENTIAL ATTORNEY WORK PRODUCT

Bank Account Deposits/Payroll Withholdings

PRIVILEGED AND CONFIDENTIAL ATTORNEY WORK PRODUCT

PRIVILEGED AND CONFIDENTIAL ATTORNEY WORK PRODUCT

Very truly yours,

PLANTE & MORAN, PLLC

Michelle D. McHale-Adams, CPA/CFF, CFE

PRIVILEGED AND CONFIDENTIAL ATTORNEY WORK PRODUCT

PRIVILEGED AND CONFIDENTIAL

PRIVILEGED AND CONFIDENTIAL

PRIVILEGED AND CONFIDENTIAL

PRIVILEGED AND CONFIDENTIAL

PRIVILEGED AND CONFIDENTIAL

PRIVILEGED AND CONFIDENTIAL

PRIVILEGED AND CONFIDENTIAL

PRIVILEGED AND CONFIDENTIAL

PRIVILEGED AND CONFIDENTIAL

PRIVILEGED AND CONFIDENTIAL

Ralph Herrick (No City credit card)

Jeremie Bular (No City credit card)

Brandon Stacey (No City credit card)

PRIVILEGED AND CONFIDENTIAL

Post Transaction Personal

*Computed by City staff

PRIVILEGED AND CONFIDENTIAL

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