9-1 Project Two

Competencies

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

Identify fraudulent activity through the use of detection techniques

Develop optimal fraud prevention strategies for implementation in an organization

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

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

Directions

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

Identify information that would indicate fraudulent activity from Brainiac Toys.

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

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

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

  1. How this hypothesis was developed
  • Information
  • that was used to support your hypothesis

    1. Type of data analysis used

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

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

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

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

    Determine parties responsible for the implementation of the new strategies.

    Propose a schedule for implementation of the suggestions provided.

    1. Fraud Assessment

    Using the Project Two

    Fraud Risk Assessment

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

    1. Supporting Materials

    The following resources support your work on the project:

    1. Resource: Project Two Brainiac Toys Accounts Payable

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

    1. Resource: Project One Company Introduction

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

    1. Project Two Rubric

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

      Information

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

    Fraud Risk Assessment

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

    Ethical Considerations

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

    Fraud Hypothesis

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

    Impact

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

    Future Fraud

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

    Compliant

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

    Prevention Strategies

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

    Parties Responsible

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

    Schedule

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

    Clear Communication

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

    Citations and Attributions

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

    [Insert text here.]
    INFORMATION

    [Insert text here.]
    FRAUD RISK ASSESSMENT

    [Insert text here.]
    ETHICAL CONSIDERATIONS

    [Insert text here.]
    FRAUD HYPOTHESIS

    [Insert text here.]
    IMPACT

    [Insert text here.]
    FUTURE FRAUD

    [Insert text here.]
    COMPLIANT

    [Insert text here.]
    PREVENTION STRATEGIES

    [Insert text here.]
    PARTIES RESPONSIBLE

    [Insert text here.]
    SCHEDULE

    [Insert text here.]
    CONCLUSION

    [Insert text here.]
    APA REFERENCES
    [Insert references here.]

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