PID Tama Co Dept of Conservation R 3DF5982924497

OFFICE OF AUDITOR OF STATE
STATE O F I OWA
Rob Sand
Auditor of State
State Capitol Building
Des Moines, Iowa 50319-0006
Telephone (515) 281-5834
NEWS RELEASE
Contact: Rob Sand
515/281-5835
Or Melissa Finestead
FOR RELEASE October 2, 2024 515/281-5834
Auditor of State Rob Sand today released a report on a special investigation of the Tama County
Department of Conservation (Department) for the period March 1, 2021 through August 14, 2023.
The special investigation was requested by County and Department officials as a result of concerns
regarding certain financial transactions processed by the former Conservation Department Director,
Stephen Mayne.
Sand reported the special investigation identified $1,570.93 of improper disbursements and
$75,293.34 in unsupported disbursements. The improper disbursements identified includes
$1,029.16 of personal purchases made using the Department’s credit card, $86.98 of personal
purchases at John Deere, $114.89 of personal purchases at Staples, and $339.90 of personal
purchases at other vendors.
The $75,293.34 of unsupported disbursements identified includes $55,759.04 of net purchases
which includes returns and rebates received from Menards and $19,534.30 of purchases made using
the Department’s credit card or charge accounts at various vendors. Because sufficient records were
not available, it was not possible to determine if the purchases were for Department operations or
personal in nature.
In addition, Sand reported it was not possible to determine if all collections were properly
deposited because adequate records were not available to determine amounts to be collected and
deposited with the County Treasurer.
Sand recommended County and Department officials implement procedures to ensure the
Department’s internal controls are strengthened, including segregation of duties, performing
independent reviews of the credit card statements and charge accounts, ensuring all fundraisers, fees,
and/or donations are collected and deposited with the County Treasurer, and ensuring all
disbursements are properly supported and approved by the Board.
Copies of this report have been filed with the Tama County Attorney’s Office, the Attorney
General’s Office and the Division of Criminal Investigation. A copy of the report is available for review
on the Auditor of State’s website at Special Interest Reports.
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REPORT ON SPECIAL INVESTIGATION
OF THE
TAMA COUNTY DEPARTMENT OF CONSERVATION
FOR THE PERIOD

MARCH 1, 2021 THROUGH AUGUST 14, 2023
2310-0086-BE00
Table of Contents
Page
Auditor of State’s Report 3-4
Investigative Summary:
Background Information 5-6
Detailed Findings 6-13
Recommended Control Procedures 14-15
Exhibits: Exhibit
Summary of Findings A 18
Unsupported Menards Purchases B 19-43
Unsupported Menards Returns C 45-50
Improper VISA Credit Card Charges D 51-52
Unsupported VISA Credit Card Charges E 53-56
Improper and Unsupported Home Depot Purchases F 57-59
Unsupported Purchases using John Deere Financial G 61-63
Unsupported Amazon Purchases H 65-66
Unsupported Ultimate Image Purchases I 67-71
Improper and Unsupported Purchases From Other Vendors J 73-78
Staff 79
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OFFICE OF AUDITOR OF STATE
STATE O F I OWA
Rob Sand
Auditor of State
State Capitol Building
Des Moines, Iowa 50319-0006
Telephone (515) 281-5834
Auditor of State’s Report
To the Tama County Board of Supervisors and

the Tama County Conservation Board:
As a result of concerns regarding certain financial transactions and at the request of County Officials,
we conducted a special investigation of the Tama County Department of Conservation (Department). We
have applied certain tests and procedures to selected financial transactions of the Department for the
period March 1, 2021 through August 14, 2023. Based on a review of relevant information and
discussions with County officials and personnel, we performed the following procedures.
(1) Evaluated the County and Department’s internal controls to determine whether adequate
policies and procedures were in place and operating effectively.
(2) Interviewed County officials and Department personnel to obtain an understanding of

Department operations.
(3) Obtained and examined credit card statements to determine if purchases were supported by
adequate documentation, appropriate for the Department’s operations, and properly approved
for payment.
(4) Examined the Department’s general ledger records for disbursements to various vendors to
determine if purchases made by the Department were appropriate, reasonable, and properly
approved. Also, we determined if purchases were supported by adequate documentation.
(5) Calculated and compared the amounts which should have been collected and deposited with
the County for shooting range fees, nature center fees, and other miscellaneous revenues to
amounts recorded in the Department’s records to determine if they were properly remitted to
the County Treasurer’s Office.
(6) Interviewed County officials and Department personnel to determine the purpose of certain
disbursements to vendors.
(7) Interviewed Mr. Mayne to obtain a better understanding of his job and explanations for certain
financial transactions.
These procedures identified $1,570.93 of improper disbursements and $75,293.34 in unsupported

disbursements for the period of March 1, 2021 through August 14, 2023. We were unable to determine
if additional amounts were improperly disbursed or if additional collections were properly deposited
because adequate supporting documentation was not available. Several internal control weaknesses
were also identified. Our detailed findings and recommendations are presented in the Investigative
Summary and Exhibits A through J of this report.
The procedures described above do not constitute an audit of financial statements conducted in
accordance with U.S. generally accepted auditing standards. Had we performed additional procedures,
or had we performed an audit of financial statements of the Tama County Department of Conservation,
other matters might have come to our attention that would have been reported to you.
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Copies of this report have been filed with the Tama County Sheriff’s Office, the Division of Criminal
Investigation, Tama County Attorney’s Office, and the Attorney General’s Office.
We would like to acknowledge the assistance extended to us by County officials and staff during our
investigation.
Rob Sand
Auditor of State
August 5, 2024
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Report on Special Investigation of the
Tama County Department of Conservation
Investigative Summary
Background Information
The Tama County Conservation Department (Department) is a department of Tama County. The
Department is governed by a 5-member Board of Conservation which reports to the County Board of
Supervisors (BOS). The Conservation Board is responsible for oversight of the Department’s operations
which includes approving the official actions of the Department and monthly approval of all Department
disbursements during Board meetings.
According to the Department’s website, the Department provides services to Tama County residents
including:
• Parks and Wildlife Areas
• Shooting Ranges
• Educational Programming
• Nature Center
The Department employs a Director who oversees the operations of the Department, a naturalist, a park
officer, and a conservation technician who are responsible for safety, education, and maintenance of the
park, facilities, visitors, and wildlife. In addition, the Department also employed a Maintenance
Supervisor who was responsible for overseeing the security and maintenance of facilities and premises
of the County Conservation Department. This includes the maintenance of equipment, machinery and
tools used in various maintenance, operational, and enforces Department policies and rules. The
Supervisor is also responsible for overseeing the maintenance staff.
Stephen Mayne was hired as the Department’s Director in March 2021. As the Director, Mr. Mayne was
responsible for:
• opening mail, collecting payments, and preparing deposits.
• approving and reporting purchases of supplies and equipment to the Board for payment.
• Preparing and presenting a program budget to the Conservation Board and the Board of
Supervisors for approval.
• Maintaining all departmental records and files.
• Overseeing the procurement, maintenance, and dispersal of Conservation Board Property.
The Department’s primary revenue sources include funding from the County, fees from the shooting
range, park camping fees, nature center rental fees, equipment sales, donations, and fundraisers.
According to Department staff, receipt documentation such as registration slips for campsite
reservations, was kept in Mr. Mayne’s office and personal residence. In addition, Department staff
thought Mr. Mayne stored information in a “cloud” server; however, Department staff did not have access
to the “cloud” server.
As the Director, Mr. Mayne was responsible for the collecting and depositing revenues with the County
Treasurer. According to County officials and Department staff, Mr. Mayne kept the collections in a safe
located in the Nature Center until he was able to deposit the collections with the County Treasurer.
According to Department staff we spoke with, Mr. Mayne made deposits as necessary, as there was no
policy regarding the frequency of deposits. In addition, there was no independent monthly
reconciliations prepared by Mr. Mayne or Department staff comparing the revenues collected to deposits
with the County Treasurer.
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According to Department staff, when Mr. Mayne began employment with the Department, maintenance
staff received approval from the maintenance supervisor for equipment and supply purchases. After
verbal approval by the maintenance supervisor, Mr. Mayne verbally approved the purchases before they
were made. Once a month, Mr. Mayne provided the receipt documentation such as invoices and
receipts, to the Conservation Board for approval and payment by the County Auditor.
The Department has multiple charge accounts with local vendors for equipment and supplies purchases
and maintained a credit card. According to the Department staff we spoke with, Mr. Mayne was the
custodian of credit card. However, Department staff also stated Mr. Mayne allowed others to use the
Department’s credit card to make purchases. According to Department officials, Mr. Mayne received the
credit card statements and charge account invoices, reviewed the statements, and provided the
statements along with the supporting documentation for all charges incurred to the Conservation Board
each month for their review and approval.
In October 2021, the maintenance supervisor left employment with the Department. According to
Department officials we spoke with, during the November 2021 Conservation Board Meeting, Mr. Mayne
proposed revising the job descriptions of the maintenance staff which would result in showing the
maintenance supervisor position was no longer needed. Specifically, Mr. Mayne stated the supervisor’s
responsibilities could be dispersed throughout the staff and himself (including purchasing equipment
and supplies for the Nature Center projects). Subsequently, the Conservation Board approved the
changes and as a result, park maintenance and purchasing duties were split between the park officer,
maintenance technician, and the Director.
On August 1, 2023, Department maintenance staff went to Menard’s in Marshalltown to print an invoice
from the Department’s corporate account for supplies purchased to be included with the monthly bills
list. While there, Department employees identified multiple receipts from another account established
in Cedar Rapids which had Mr. Mayne’s name on the account. Because Department staff were not
aware of the account established in Cedar Rapids, Department staff printed off the receipts from the
charges that occurred at the Cedar Rapids Menards locations.
Since the concerns identified were regarding possible purchases made by Mr. Mayne using County funds
at the Cedar Rapids Menards, Department staff notified a County official. As a result, a County official
and Department staff started reviewing Menard’s receipts and any other supporting documentation
available. During their review, a County official and Department staff noticed items purchased from
various other vendors that occurred outside of the county for which supplies purchased seemed
excessive and did not appear related to Department operations. As a result, Mr. Mayne was placed on
administrative leave effective immediately on August 1, 2023.
After Mr. Mayne was placed on administrative leave on August 1, 2023, he subsequently started
returning some items he purchased using Department’s credit card to the County. According to County
officials, Mr. Mayne stated the items were for Department projects that he was storing at his home.
Because of the concerns identified, Conservation officials and County officials subsequently requested
the Office of Auditor of State to review the Department’s financial records. We performed the procedures
detailed in the Auditor of State’s Report for the period March 1, 2021 through August 14, 2023.
Detailed Findings
Procedures performed identified $1,570.93 of improper disbursements and $75,293.34 in unsupported

disbursements for the period of March 1, 2021 through August 14, 2023. The improper disbursements
identified include:
• $1,029.16 of personal purchases made on the Department’s VISA credit card and
• $541.77 of personal purchases from other vendors.
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The $75,293.34 of unsupported disbursements identified includes purchases made using the
Departments credit card, charge accounts, and checks issued by the County for which adequate
supporting documentation was not available to determine if the purchases were related to Department
operations or personal in nature.
We were unable to determine if additional funds were improperly disbursed or if additional collections
were properly deposited because adequate supporting documentation was not available. All findings
are summarized in Exhibit A and a detailed explanation of each finding follows.
We contacted Mr. Mayne through his attorney to obtain an understanding of his job duties and certain
transactions. During the interview, he provided information regarding his job duties as the Director and
answered questions related to certain transactions. The information Mr. Mayne provided are described
in the following sections of the report.
IMPROPER AND UNSUPPORTED DISBURSEMENTS
As previously stated, when Mr. Mayne began employment with the Department, maintenance staff
received approval from the maintenance supervisor for equipment and supplies purchases. After
approval by the maintenance supervisor, Mr. Mayne approved the purchases before they were made and
would provide the purchase documentation to the Conservation Board for approval and payment by the
County Auditor.
However, according to Department officials we spoke with, during the Conservation Board Meeting in
November 2021, the Conservation Board approved redistributing the maintenance supervisor’s duties
to the park officer, maintenance technician, and the Director. According to Department staff, the change
in purchasing allowed the Director to make purchases without the consent or discussion with any other
staff.
According to the Department staff we spoke with, Mr. Mayne was the custodian of the credit card.
However, Department staff also stated Mr. Mayne allowed others to use the Department’s credit card to
make purchases. According to Department officials, Mr. Mayne received the credit card statements,
reviewed the statements, and provided the statements along with the supporting documentation for all
charges incurred to the Conservation Board each month for their review and approval.
During the period of Mr. Mayne’s employment, the Department had multiple maintenance projects in
the County’s Nature Center as well as other projects that required the purchase of various equipment
and supplies by maintenance staff which included but were not limited to the following:
• Three nature exhibits (Live Animal Display, Aquaponics Exhibit, and Batcave Exhibit)
• OSHA Building Inspection Upgrades
• Server Rack Construction
However, according to County officials and Department staff, Mr. Mayne was also remodeling his
personal residence and another residence he owned during this time.
Using supporting documentation available from the Department’s records; County’s records; internet
searches; discussions with County officials and Department staff; and the vendors, frequency, and
amount of the payments, we classified payments as improper, unsupported, or reasonable.
Disbursements were classified as improper if they were personal in nature or not necessary or
reasonable for Department operations. Disbursements were classified as unsupported if appropriate
documentation was not available or it was not possible to determine if disbursements were related to
Department operations. Other disbursements were classified as reasonable based on supporting
documentation or discussions with Department personnel and/or frequency and amount of payments.
The improper and unsupported disbursements are detailed below.
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Menard’s Purchases, Return’s, and Rebates
As previously stated, Department staff identified multiple invoices from the Department’s corporate
account for supplies purchased at a Menards in Cedar Rapids that were made by Mr. Mayne. Because
Department staff were not aware of the account established in Cedar Rapids, Department staff printed
off the receipts from the charges that occurred at the Cedar Rapids Menards locations. According to
Department staff and County officials, they believed Mr. Mayne was purchasing supplies to renovate
houses he owned and sold using the Department’s Menard’s account. Due to the concerns identified,
we obtained copies of receipts and other supporting documentation for all purchases made at Menards
locations for the period March 1, 2021 through August 14, 2023.
During our review, we identified $62,301.75 of purchases made on the Department’s Menard’s account
for the period of our review. The $62,301.75 of purchases are listed in Exhibit B. We reviewed Menard’s
receipts and claim documents submitted to the County Auditor for payment to determine if the
purchases were reasonable for Department operations. In addition, we discussed certain items
purchased with Department staff and County officials to determine if the items purchased were
reasonable.
According to Department staff we spoke with, the Department had multiple projects which included
projects related to various exhibits inside of the Nature Center. In addition, Department staff stated
Mr. Mayne was working on completing OSHA required building upgrades and the construction of a
server rack. However, Department staff were unable to provide a list of materials necessary for the
exhibit constructions, a list of OSHA required repairs and/or improvements, or a list of materials needed
for the server rack construction.
Because the Department was not able to provide a list of items necessary to complete Department
projects and does not maintain an inventory tracking system, we were unable to determine if the
purchases from Menard’s were for Department operations or personal in nature. Therefore, the
$62,301.75 of Menard’s purchases are included in Exhibit A as unsupported disbursements.
In addition, during our review of the Menard’s account activity, we identified $4,194.75 of items returned
to Menards which were purchased between April 26, 2021 and July 25, 2023. These purchases are
listed on Exhibit C. According to Department staff, the items were returned to Menards as they were
not needed. Because these were returned for a credit on the Department’s account, the $4,194.75 has
been included in Exhibit A as a return.
During our review, we also identified rebates earned from purchases made on the Department’s account.
Department staff stated that they were eligible for rebates on certain purchases from any Menards store,
including the Cedar Rapids location. The Department provided a report showing the number and
amount of rebates earned on purchases made by Department staff for the period October 2022 through
August 14, 2023. Rebate information was not available prior to October 2022.
During our review of the available rebate records, we determined 48 rebates totaling $2,347.96 which
were subsequent mailed to Mr. Mayne’s personal address. According to Department staff we spoke with,
rebates were to be mailed to the Department not a personal residence. However, we were unable to
determine if the rebates were redeemed for Department purchases or personal purchases due to lack of
adequate supporting documentation.
According to Department staff, the rebate tracking system did not have any additional information on
what was purchased with the redeemed rebates, location the rebates were redeemed, or who redeemed
the rebates. Because we were unable to determine if the rebates were used, for Department operations
or personal purchases, the $2,347.96 of rebates are included in Exhibit A as a reduction of the amount
paid to Menards.
During our interview with Mr. Mayne, we asked Mr. Mayne about the additional account that was opened
in Cedar Rapids and the unsupported equipment and supplies purchases. According to Mr. Mayne, the
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additional account that Department staff identified was opened prior to him being employed with the
Department and that inventory that was purchased for Department projects was either stored in the
Nature Center basement or in the Conservation’s shop as needed. However, because there was no
inventory tracking mechanism in place, we were unable to determine if items purchased were for
Department projects or personal in nature.
In addition, during our interview with Mr. Mayne, Mr. Mayne was asked about the earned rebates.
According to Mr. Mayne, the rebates he received at his home were subsequently provided to the former
Department Naturalist to maintain and use as needed to purchase supplies and equipment for the
Department. However, due to lack of supporting documentation, we were unable to determine if rebates
were for Department purchases or purchases personal in nature.
Visa Credit Card Purchases
The Conservation Department maintains a Visa credit card that is used to make purchases for
equipment and supplies that are used for Department operations and projects. According to Department
staff, Mr. Mayne was the custodian of the credit card and was not always required to provide copies of
receipts or other documentation for the charges made on the credit cards. The County’s Credit Card
Use Policy requires each employee to sign a credit card agreement which requires employees to agree to
provide supporting documentation for all charges on County credit cards. However, according to a
County official, Mr. Mayne did not sign one of these agreements.
During our review of the Department’s credit card statements and related payment documents, we
identified 512 transactions totaling $43,581.88. These transactions were paid from March 1, 2021
through August 14, 2023 and ranged from $0.16 to $3,499.99.
Of the 512 credit card transactions, we identified 7 improper transactions between April 20, 2022 and
June 22, 2023. The 7 improper transactions totaled $1,029.16 and are listed on Exhibit D. As
illustrated by the Exhibit, improper purchases included a purchase for Ubiquiti Wi-Fi Equipment for
$800.54 because the County has its own IT network and operations; therefore, did not require the
Director to purchase additional IT equipment. Also, according to Department staff, the remaining
improper purchases would not be needed or used for Department operations. As a result, the $1,029.16
has been included in Exhibit A as improper disbursements.
We also identified 57 transactions totaling $3,974.14 for supplies, equipment, and Amazon purchases.
The 57 transactions are listed in Exhibit E. Due to lack of sufficient supporting documentation and/or
because we were unable to determine if the purchases were for Department operations or personal in
nature, the 57 transactions were classified as unsupported disbursements. The $3,974.14 has been
included in Exhibit A as unsupported disbursements.
Home Depot
During our review of disbursements, we identified 114 items purchased at Home Depot totaling
$7,936.90 for the period April 26, 2021 through March 22, 2023. The 114 items purchased included
two discounts related to these items. We identified 81 items purchased for which supporting
documentation was not available.
Because the Department had several projects during this period and Mr. Mayne was also remodeling
personal property, we were unable to determine if the items purchased were for Department operations
or personal in nature. As a result, the 81 items totaling $2,225.09 are included in Exhibit A and
Exhibit F as unsupported disbursements.
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John Deere Financial
In addition to Menards and Home Depot, we identified 109 transactions from John Deere Financial
charge account during the period of our review. Of the 109 transactions identified; we identified two
improper transactions totaling $86.98 which are summarized in Table 1.
Table 1
Transaction Description per
Date Supporting Documentation Amount
08/10/22 PUMP, BATTERY POWERED FUEL TRANSFER $ 69.99

04/22/23 AMMO, 22LR FEDERAL BIRD SHOT 50 RNDS 16.99
Total $ 86.98
As illustrated by the Table, the items purchased included a battery powered fuel transfer pump and
ammunition. According to Department staff we spoke with, the Department does not have a need for
either of the items purchased nor could they locate the items in the Department facilities. Because the
items identified in the Table were not needed for Department operations, the $86.98 is considered
improper and included in Exhibit A as an improper disbursement.
During our review, we identified 84 purchases totaling $3,155.92 which had supporting documentation;
however, the Department does not have an inventory tracking mechanism. The 84 transactions are
listed in Exhibit G. As illustrated by the Exhibit, items purchased included clothing, glasses, tools,
worms, and seed. However, the Department does not have a policy regarding purchasing or
reimbursements for unforms. As previously stated, the Department had several projects during this
period, but Mr. Mayne was also remodeling personal property; therefore, we were unable to determine if
the items purchased were for Department operations or personal in nature. As a result, the 84 items
purchased totaling $3,155.92 are included in Exhibit A as unsupported disbursements.
Amazon Capital Services
During our review of disbursements, we identified 43 unsupported purchases from Amazon Capital
Services totaling $ 3,625.82 for the period April 22, 2021 through November 26, 2021 which are listed
in Exhibit H. As illustrated by the Exhibit, items purchased included Business Prime Essentials
Membership fee, port switches, and label placement tape.
As previously stated, the Department had several projects during this period; however, Mr. Mayne was
also remodeling personal property. Therefore, we were unable to determine if the items purchased were
for Department operations or personal in nature. As a result, the 43 items purchased totaling $3,625.82
are included in Exhibit A as unsupported disbursements.
Ultimate Image
During our review of disbursements, we identified three bulk purchase transactions totaling $1,227.00
to Ultimate Image. The items purchased are listed in Exhibit I. We discussed the items purchased with
Department staff to determine if the items included in the Exhibit were provided to them for their
uniform. According to Department staff, they recall Mr. Mayne providing them clothing to wear for their
uniform but could not recall if these specific items were the ones provided nor where the additional
clothing items were located.
Because these items could not be located at Department facilities and Department staff could not recall
if these clothing items were provided as part of their uniform, we classified the $1,227.00 as unsupported
disbursements and the $1,227.00 has been included on Exhibit A.
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During our interview with Mr. Mayne, we asked Mr. Mayne about the uniform purchases, and he stated
that he returned all of the items to the Nature Center.
Casey’s
During the period of Mr. Mayne’s employment, the Department maintained a business account with
Caseys’ and used fuel cards to purchase fuel for the Department's vehicles when traveling. During
discussions with County and Department staff, concerns were communicated that Mr. Mayne used his
assigned card to fill up his personal vehicle and used the gas card for personal use.
Due to the concerns identified, we reviewed purchases made by Mr. Mayne at Caseys to determine if the
purchases were reasonable for Department operations. During our review, we identified the following
fuel purchases did not have adequate supporting documentation.
• August 10, 2022 for $43.24,
• May 8, 2023 for $71.39, and
• August 14, 2023 for $201.73.
Because adequate supporting documentation was not available for these three purchases, we were
unable to determine if the fuel purchases were for Department operations or personal in nature. As a
result, the $316.36 is included in Exhibit A as unsupported disbursements.
Staples
The Department has a Staples business account for purchasing office supplies for the Department such
as printer paper, paper clips, staplers, etc. According to Department staff, Mr. Mayne purchased printer
products and services such as printer ink through Staples; however, these items were to be serviced
through Koch Brothers.
We reviewed the Department’s documentation for Staples and reviewed items purchased from Koch
Brothers. During our review of Koch Brothers disbursements, we confirmed the Department paid for
printing usage, copier usage, and a printer contract. Because printing products including ink were to
be purchased through Koch Brothers, we determine any ink purchases from Staples would not be
reasonable for Department operations. As a result, we identified a purchase of black, cyan, magenta,
and yellow ink cartridges on May 10, 2021 for $114.89. Since Koch Brothers was the provider of ink
for the Department, the $114.89 of ink cartridges purchased has been included in Exhibit A as an
improper disbursement.
In addition, we identified four purchases, totaling $587.05, which did not have adequate detailed
supporting documentation. The four purchases including dates and amount are as follows:
• July 12, 2021 for $20.09,
• November 22, 2021 for $43.68,
• August 1, 2022 for $316.34, and
• August 1, 2022 for $206.94.
Because adequate detailed supporting documentation was not available, we were unable to determine if
these purchases were for Department operations or personal in nature. As a result, the $587.05 has
been included in Exhibit A as an unsupported disbursement.
Other Vendor Purchases
As previously stated, we reviewed the Department’s disbursements to determine if purchases were

reasonable for Department operations. During our review, we identified payments to various vendors
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such as Allan’s Orchard, Bear’s Inc., Gall’s, Paul’s Ace Hardware, and Tama Toledo Ace. The purchases
made from these vendors are listed in Exhibit J.
As illustrated by the Exhibit, we identified one improper purchase totaling $339.90 to Bear’s Inc. for a
battery purchase that Department staff stated should have been made at Napa Auto Parts. According
to Department staff, they indicated the Department does not use this vendor for these services. During
our interview with Mr. Mayne, this purchase was made over a year into his employment with the
Department. According to staff, at this point, he should have known the protocol for battery purchases.
As a result, the $ 339.90 has been included in Exhibit A as an improper disbursement.
We also identified 71 purchases totaling $4,422.92 which had supporting documentation available for
our review which are listed in the Exhibit. However, due to the lack of inventory records and lack of
listings for materials needed for the Department projects, we were unable to determine if the items
purchased were for Department operations for personal in nature. As a result, the $4,422.92 has been
included in Exhibit A as unsupported disbursements.
REVENUES AND RECEIPTS
As previously discussed, the Department’s primary revenue sources include funding from the County,
fees from their shooting range, park camping fees, nature center rental fees, fundraisers, and equipment
sales. When revenues are collected, funds were given to Mr. Mayne who was responsible for depositing
them with the county Treasurer on a regular basis using a claim sheet. The claim sheet was supposed
to show how much was deposited and from what activity, and Mr. Mayne was also responsible for
maintaining all documentation such as camping receipts and donation forms, to support the revenues
that were generated from the Department’s activities. Below are the different types of revenue collected
by the Department and the general ledger account for which the funds are to be recorded in:
• Donations – According to staff, Mr. Mayne was responsible for receiving all donations and
they have no way of knowing how much the Department received during his employment
because donation forms were not created to track when donations were received or deposited
with the County Treasurer. According to staff, donations are received in the form of cash
and/or checks and should be recorded in the Department’s Nature Center Fund in the
miscellaneous reimbursements account.
• Nature Center Rental Fees – Citizens can reserve the nature center for $125.00 per day with
a $100.00 refundable deposit; however, both the fee and deposit must be paid by the day of
event to the Director. The reservation form contains a section for documenting the payment
that requires the payment date and payment form to be completed. Subsequent to the event,
the deposit is returned pending any damage. Rental fee receipts are kept in a safe until they
were deposited with the Treasurer. According to staff, Nature Center rental fees should be
recorded in the Department’s Nature Center fund in the miscellaneous reimbursements
account.
• Campsite Rentals Fees – According to the Department’s March meeting minutes, camping
fees for the 2021 season were set at $20.00 for all units on the east side of the Otter Lake
and the west side was $10.00 for tents and $20.00 for fold-downs, truck campers, and mini
camping trailers. According to staff, current campsite fees are $25.00 per night for those
with electrical access and $15.00 per night for nonelectrical sites. Camping typically happens
in the spring, summer, and fall months.
Campers will complete a camping form located at the site and deposit the required fee with
the form into a locked drop box that Mr. Mayne or the Park Officer would retrieve and deliver
to Mr. Mayne at the nature center. Camping fee deposit slips do not require campers to
document the day that they paid, only the days that they intend to camp. Rental fee tracking
sheets were prepared by the Park Officer/Maintenance Supervisor and provided to Mr. Mayne
when the fees were dropped off. However, in November 2021, rental fee tracking sheets were
no longer prepared and submitted with fees for unknown reasons. According to staff,
camping fees should be recorded in the County’s general fund.
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• Shooting Range Fees – Shooting range classes are offered year-round and/or on demand
based on need. At the end of the class, participants pay a $50.00 fee, sign a user agreement,
and receive a numbered key that gives them access to the shooting range which is kept on
file at the Department. Every year users are required to pay a $50.00 renewal fee. According
to staff, shooting range fees should be recorded in the Department’s Nature Center fund in
their own account labeled “Ike’s”.
• Fundraisers – There were several fund raisers throughout Mr. Mayne’s employment:
1. The 2021 Fall Festival and Fun Night which occurred on October 9, 2021 and
October 10, 2021.
2. 2023 Fun Night Fundraiser on April 1, 2023.
These fundraisers included games, prizes, meal tickets, and auctions. Funds received during
these fundraisers were given to Mr. Mayne for depositing with the Treasurer. According to
staff, fundraiser collections are recorded in the Department’s Nature Center fund in the
miscellaneous reimbursements account.
• Equipment Sales – Periodically, the Department will sell equipment and use the proceeds to
fund other projects. According to staff, these collections are recorded in the Department’s
Machinery and Motor Vehicle fund in the miscellaneous reimbursements account.
During our review of the Department’s revenue documentation, we were unable to determine if all
collections were properly deposited because the Department does not have supporting documentation
such as fundraising collection forms and/or receipt books. In addition, we were unable to determine if
all the collections were properly deposited for the additional following reasons:
• Unable to determine how much revenue was earned for equipment sales and donations
because the Department had no way to track equipment sales and donations.
• Unable to trace nature center, shooting range, fundraiser, and campsite revenues that were
earned for the four remaining revenue streams to the deposits in the County accounts due
to a lack of claim documentation.
OTHER ADMINISTRATIVE ISSUE
Oversight – County and Board officials have a fiduciary responsibility to exercise authority over its
funds, efficiently and effectively achieve its mission, provide oversight of the County’s operations, and
maintain the public trust. Oversight is typically defined as the “watchful and responsible care” a
governing body exercises in its fiduciary capacity. Based on our review, we determined the Department
officials did not provide sufficient oversight of the County’s financial transactions and did not:
• Provide a bill listing with or a sighed copy of the Board’s meeting minutes that were provided
for public inspection.
• Compare the bill listings to supporting documentation and checks.
• Require and maintain original, itemized receipts for all disbursements and revenues.
• Review the supporting documentation to ensure an appropriate purpose of the
disbursements and verify accuracy of reported revenues.
• Request and review bank reconciliations.
13
Recommended Control Procedures
As part of our investigation, we reviewed the procedures used by the Tama County Department of
Conservation to ensure all disbursements to vendors were reasonable and properly calculated. An
important aspect of internal control is to establish procedures which provide accountability for assets
susceptible to loss from errors and irregularities. These procedures provide the actions of one individual
will act as a check on those of another and provide a level of assurance errors or irregularities will be
noted within a reasonable time during normal operations. Based on our findings and observations
detailed below, the following recommendations are made to strengthen the Department’s internal
controls.
A. Segregation of Duties – An important aspect of internal control is the segregation of duties among
individuals to prevent one person from handling duties which are incompatible. The former
Director had control over each of the following areas:
• Receipts – opening mail, collecting receipts, and preparing and making deposits with
the County Treasurer.
• Disbursements – making purchases, receiving goods and services, approving
purchases, maintaining supporting documentation, and presenting disbursements to
the Conservation Board.
Recommendation – We realize segregation of duties is difficult with a limited number of staff.

However, the duties within each function listed above should be segregated between the
administration staff and other Department officials. In addition, Department and County
officials should review financial records, perform reconciliations, and examine supporting
documentation for accounting records on a periodic basis.
Also, monthly reconciliations should be performed between amounts collected and amounts
deposited with the County Treasurer.
B. Disbursements – During our review of the County’s disbursements, the following were identified:
• Disbursements made to vendors were not consistently supported by invoices or other
documentation.
• Disbursements were not regularly reviewed and approved by Department officials to
ensure that all purchases were for County operations.
• The Department did not have an inventory management system to monitor the
inventory and supplies costs for the Department and how they were being used.
• The County did not require all County staff to sign credit card use agreements.
• Staff uniform items that were purchased that Department Staff could not verify were
used for Department operations.
Recommendation – County officials in conjunction with the Department officials should

implement procedures to review purchases made on behalf of the Department to ensure
purchases are reasonable and necessary for Department operations and are not personal in
nature. In addition, the Department should:
• Implement an inventory tracking system to ensure an appropriate level of supplies

are available on hand and to provide a threshold for which supplies need to be
purchased.
• Ensure that all Department staff sign a County credit card use agreement upon being
hired.
14
• Implement policies procedures that outlines and monitors Department Staff uniform
issuance to include: the types of unfirm items that will be issued to staff and the
frequency that these items will be issued to them. In addition, monetary allowances
for Staff to purchase uniforms should also be addressed in policies and procedures.
C. Revenues and Receipts – During our review of the Department’s receipts, we were unable to verify
the amount deposited with the County Treasurer was accurate.
Recommendation – County officials in conjunction with the Department officials should

implement procedures to ensure that Department revenues are properly accounted for and
deposited with County Treasurer. Department officials and staff should continue implementing
a new claims sheet that would require supporting documentation to include dates funds were
collected, source before funds are deposited with the County Treasurer.
D. Oversight – County and Department officials have a fiduciary responsibility to exercise authority
over its funds, efficiently and effectively achieve its mission, provide oversight of the County’s
operations, and maintain the public trust. Oversight is typically defined as the “watchful and
responsible care” a governing body exercises in its fiduciary capacity. Based on our review, we
determined the County officials did not provide sufficient oversight of the County’s financial
transactions and did not:
• Compare the bill listings to supporting documentation.
• Require and maintain original, itemized receipts for all disbursements, including
review of the supporting documentation to ensure an appropriate purpose of the
disbursements and that they comply with appropriate grant expense guidance.
Recommendation – Oversight by County officials is essential and should be an ongoing effort.

County officials should exercise due care and review all pertinent information. County officials
should also ensure sufficient information is prepared and provided to them for making decisions
and appropriate policies and procedures are adopted, implemented, and monitored to ensure
compliance with County policies and procedures.
15
Exhibits
16
17
Exhibit A
___________________________________________________________________________________________________
Report on Special Investigation

of the Tama County Conservation Department
Summary of Findings
For the Period March 1, 2021 through August 14, 2023
Exhibit/Table/
Description Page Number Improper Unsupported Total
Improper and unsupported disbursements:
Menard's Exhibit B $ - 62,301.75 62,301.75
Menard's Returns Exhibit C - (4,194.75) (4,194.75)
Menard's Rebates Page 8 - (2,347.96) (2,347.96)

Exhibit D/
Visa 1,029.16 3,974.14 5,003.30
Exhibit E
Home Depot Exhibit F - 2,225.09 2,225.09
Table 1/
John Deere Financial 86.98 3,155.92 3,242.90
Exhibit G
Amazon Capital Services Exhibit H - 3,615.82 3,615.82
Ultimate Image Exhibit I - 1,227.00 1,227.00
Casey's Page 11 - 316.36 316.36
Staples Table 3 114.89 587.05 701.94
Other Vendors Exhibit J 339.90 4,422.92 4,762.82
Total $ 1,570.93 75,283.34 76,854.27
_________________________________________________________________________________________________
18
Exhibit B
____________________________________________________________________________________________________

Unsupported Menards Purchases

Transaction
Date Description Per Supporting Documentation Amount
02/12/21 MISC SUPPLIES $ 84.93

03/20/21 MISC SUPPLIES 7.97
04/08/21 SUPPLIES FOR NATURE EXIBI 2.58
04/15/21 ELECTRICAL SUPPLIES 22.65
04/15/21 PAINTING SUPPLIES FOR PAR 733.62
04/19/21 SUPPLIES FOR OFFICE FRAM 26.99
04/20/21 PAINTING SUPPLIES FOR PAR 92.94
05/13/21 PLUMBING SUPPLIES 38.57
06/14/21 SAW 14.99
____________________________________________________________________________________________________
19
Exhibit B
____________________________________________________________________________________________________


Transaction

07/13/21 SUPPLIES 7.96
07/15/21 SUPPLIES 119.58
07/19/21 SUPPLIES 210.10
07/23/21 SUPPLIES 158.06
07/26/21 SUPPLIES 550.76
07/29/21 SUPPLIES 99.62
07/29/21 SUPPLIES 225.13
07/30/21 SUPPLIES 8.75
07/01/21 SUPPLIES 532.42
07/07/21 SUPPLIES 78.04
____________________________________________________________________________________________________
20
Exhibit B
____________________________________________________________________________________________________


Transaction

11/05/21 2 3/4" EMT S.SCRW CONNCTR 5.96
11/05/21 1-1/4" KNOCKOUT SEAL 3.28
11/05/21 3/4" KNOCK OUT SEAL 2.16
11/05/21 1/2" KNOCKOUT SEAL 1.80
11/05/21 3/4" STEEL EMT COMP CPLR 3.18
11/05/21 3/4" EMT STEEL COMP CNCTR 3.58
11/05/21 1/2" EMT COMP CPLR 3.98
11/05/21 2 1/2" EMT S.SCRW CONNCTR 4.48
11/05/21 1-1/2" KNOCKOUT SEAL 3.92
11/05/21 1/2" EMT STEEL COMP CNCTR 3.18
11/05/21 l" KNOCKOUT SEAL 2.60
11/05/21 1-7/8" STEEL HANDYBOX 1.15
11/05/21 HANDY BOX COVER TOGGLE 1.00
11/05/21 2 4-11/16" SQR BLANK COVER 2.88
11/05/21 2 4-11/16'' SQR BOX 2-1/8'' D 10.36
11/05/21 3/4" RGD RAINTIGHT HUB 4.78
11/05/21 1/2" RGD RAINTIGHT HUB 3.60
11/05/21 GRY 20A SP BACKWRE TOGGLE 2.98
11/05/21 60W Al9 RED 20KHR 3.94
11/05/21 VAPORTIGHT METAL LIGHT 21.89
11/05/21 ORIGINAL COVERT LG 19.98
11/05/21 8X1" GRK CABNT SCRW lOOPC 5.28
____________________________________________________________________________________________________
21
Exhibit B
____________________________________________________________________________________________________


Transaction
11/05/21 1 GANG UNIV COVER GRAY 3.48

11/05/21 1/2" 3HL 1 GANG BOX 3.32
11/05/21 4 1/2" EMT 2-HOLE STRAP 4.40
11/05/21 2 1/2" X 10' EMT CONDUIT 13.86
11/11/21 6-0UT SRG TAP 1080JL 13.99
11/11/21 2 16-3 12' WHT TRINECTOR 17.98
11/11/21 75W Al9 27K llKHR LED 4PK 9.99
11/11/21 60W Al9 27K LED llKHR -4 5.99
11/11/21 100W Al9 SK llKHRLED 4PK 14.99
11/14/21 27 GALLON TOTE 6451501 14.98
11/14/21 12 GALLON TOTE 6451500 12.98
11/16/21 6X6X4 ELEC ENCLSR INDR 18.65
11/16/21 VAPORTIGHT METAL LIGHT 21.89
11/16/21 11 3/4" X 5' EMT CONDUIT 75.13
11/16/21 3/4" EMT 1-HOLE STRAP 8.48
11/16/21 3/4" EMT S SCRW CPLR 8.98
11/16/21 60W A19 RED 2DKHR 3.94
11/16/21 BLUE 3/8" RING TERM -4 2.09
11/16/21 BLUE 1/4" RING TERM -4 2.09
11/16/21 IV 30A SP SPEC TOGGLE 11.48
____________________________________________________________________________________________________
22
Exhibit B
____________________________________________________________________________________________________


Transaction
11/16/21 GRY 20A SP BACKWRE TOGGLE 2.98

11/16/21 IV 20A 250V SINGLE OUTLET 3.99
11/16/21 IV 20A/125V TR SINGLE OUT 3.48
11/16/21 6 20A ST GFCI -BLACK 95.82
11/16/21 2 1-7/8" STEEL HANDYBOX 2.30
11/16/21 2 HANDY BOX COVER DUPLEX 2.76
11/16/21 5 HANDY BOX COVER GFCI 3.45
11/16/21 HANDY BOX COVER 1-13/32" 1.15
11/16/21 2 HANDY BOX COVER 2 DUPLEX 2.80
11/16/21 2G STEEL OUTLET PLATE 1.95
11/16/21 2 4X4 COVER TOGGLE 4.74
11/16/21 4X1-1/2" DRAWN 1/2&3/4 KO 1.25
11/18/21 5 4X4 COVER BLANK 3.40
11/18/21 4 4X1-1/2" DRAWN 1/2&3/4 KO 5.00
11/23/21 4 1/2" X 24" GALV NIPPLE 33.16
11/23/21 4 1/2" X 18" GALV NIPPLE 32.76
11/23/21 2 1/2" 3HL 1 GANG BOX 8.76
11/23/21 2 1 GANG WP BLANK COVER 2.64
11/23/21 1/2 4HL 1 GANG BOX 4.78
11/23/21 3 1/2 X 6" RGD COND NPPL 6.45
11/23/21 7 1/2 RGD RAINTIGHT HUB 27.72
11/23/21 1/2 RGD-RGD PULL ELBOW 3.46
11/23/21 1/2 XCLS RGD COND NPPL 2.18
11/23/21 3 1/2 X 3" RGD COND NPPL 5.34
11/23/21 3/4 RGD-RGD PULL ELBOW 4.62
11/23/21 3 1/2 X 36" GALV NIPPLE 35.25
11/23/21 1 GANG WP BLANK COVER (1.32)
11/23/21 1 GANG WP BLANK COVER 1.32
12/01/21 3 1/2" X 36'' GALV NIPPLE 35.25
12/01/21 5 1/2" X 24" GALV NIPPLE 41.45
____________________________________________________________________________________________________
23
Exhibit B
____________________________________________________________________________________________________


Transaction
12/01/21 6 1/2" X 18" GALV NIPPLE 49.14

12/01/21 2 1 GANG VIP BLANK COVER 2.64
12/01/21 1/2" CORO GRIP CNNCJR 3.68
12/01/21 FILL AND SEAL 2.99
12/01/21 1/2" 3HL 1 GANG BOX 4.38
12/01/21 1 /2" 3HL 1 GANG DEf P BOX 8.93
12/01/21 1/2" SP PVC CNNCTR 2.39
12/01/21 1 /2'' PVC CORD GRIP CNNCl 2.64
12/01/21 1/2" CONDUIT HANGER 9.98
12/01/21 1/2" EMT RAINNIGHT CPLR 1.29
12/01/21 1/2" X 3" RGD COND NPPL 16.02
12/01/21 1 /2" RGD THREADED CPLR 6.28
12/01/21 1 /2" RGO COMP CONNCTR 17.46
12/05/21 SLATER 1-GANG OLDWORK BOX 1.19
12/05/21 3/4" 66' 3M 33+ ELECTAPE 4.49
12/05/21 5 1/2" SP PVC CNNCTR 11.95
12/09/21 4 1/2" X 5' EMT CONDUIT 19.68
12/09/21 1-l/2X2' SOLID CO PVCPIPE 6.15
12/09/21 1-1/2" 90DEG PVC LG SWEEP 2.39
12/09/21 1-1/2" PVC MALE ADAPTER 1.41
12/09/21 1-1/2"PVC REPAIR COUPLING 1.79
12/19/21 360 MOTION SENSOR 29.94
12/19/21 2 3/4" X 60 " GALV NIPPLE 30.78
____________________________________________________________________________________________________
24
Exhibit B
____________________________________________________________________________________________________


Transaction

01/14/22 4 X 3 PVC CLOSET FLANGE 2.93
01/14/22 IV lG OUTLETPLATE 0.42
01/14/22 IV 2G SWITCHPLATE 0.59
01/14/22 3" 90DEG PVC LONG SWEEP 4.58
01/14/22 3" X 3 11 FLEX COUPLING 4.45
01/14/22 1-1/2 X 1-1/2 FLEX COUPLE 3.37
01/14/22 LOCTITE PWG ULTIMATE 9.33
01/14/22 LOC 2IN1 TUB & TILE CLEAR 3.82
01/14/22 3" PVC TEE 4.33
01/14/22 3" PVC REPAIR COUPLING 5.60
01/14/22 IV 20A BACKWIRE OUTLET 2.44
01/14/22 IV 20A BACKWIRE OUTLET 2.44
____________________________________________________________________________________________________
25
Exhibit B
____________________________________________________________________________________________________


Transaction

01/14/22 LA 2G OUTLETPLATE 0.67
01/14/22 3 1 / 2X4X8 GYPSUM-LIGHTWT 26.94
01/14/22 ALL PURPOSE PAIL-GRN LID 16.55
01/14/22 1 / 2 X 4X4 OSB NOM 21.99
01/14/22 6 2X4 - 8 1 STUD/ #2+BTR SPF 35.88
01/14/22 3 3 X 2 1 CELL CORE PVC PIPE 29.97
01/27/22 6 1 / 4X4X8 GYPSUM 62.58
01/27/22 6 2X4-8' STUD/#2+BTR SPF 43.14
01/27/22 3 5GALLON MENARD PAIL 11.34
01/27/22 SELF-LEVEL UNDERLAYMENT 31.99
01/27/22 2 1/2 "X10'PEX RED STICK 6.78
01/27/22 2 3/4"X10 'PEX RED STICK 10.38
01/27/22 2 1 /2 "X10' PEX BLUE STICK 6.78
01/27/22 6 5 / 8 11 X6 1 PIPE INS SLF SEAL 17.76
01/27/22 3 3 /4 "X10 ' PEX BLUE STICK 15.57
01/27/22 3 3/4 " PIPE INSUL 90 ELBOW 9.57
01/27/22 3 / 4QC X 3/4MGH W/ DE 11.47
01/27/22 2 1 -7/8 11 STEEL HANDYBOX 2.58
01/27/22 2 HANDY BOX COVER DUPLEX 3.56
01/27/22 WH 15A SP TOGGLE W/ PILOT 7.85
01/27/22 TOILET REPAIR KIT 19.98
01/27/22 3 PL TUB & SHOWER 10 OZ . 11.37
01/27/22 2 PL400 SUBFLOOR ADHES 10oz 8.76
01/27/22 4 3/4" X 3/4" X 1/2" BRASS TEE 51.96
01/27/22 4 OZ ALL PURP HANDY PACK 6.99
01/27/22 2 3/4" QC DROP EAR BALLVALVE 37.98
01/27/22 2 1/2" QC DROP EAR BALLVALVE 33.98
01/27/22 1/2 11 X 260 11 TEFLON TAPE 0.54
01/27/22 2 1G 8 11 PVC BOX W/ BRKT 3.62
____________________________________________________________________________________________________
26
Exhibit B
____________________________________________________________________________________________________


Transaction
01/27/22 3/4 11 BRASS QC ELBOW 5CT 39.99

01/27/22 1/ 2 11 BRASS TEE 5 PACK 45.99
01/27/22 12' PIPE HEATING CABLE 24.29
01/27/22 2 4X4 COVER BLANK 1.76
01/27/22 3 3/4" X 1/2" BRASS COUPLING 26.91
01/27/22 2 IV 20A BACKWIRE OUTLET 5.74
01/27/22 IV 15A SP TOGGLE 0.68
01/27/22 2 COMPOSITE SHIM - 12 CT 3.96
01/27/22 20 " TOILT SPLY W/ ANGL VLV 17.99
01/27/22 HANDY BOX COVER TOGGLE 1.65
01/27/22 2 4X4X1-1/2" 1/2 &3 / 4 KO 3.20
01/27/22 7-1/4" 24T CIRC SAW BLADE 8.99
02/01/22 2 GREAT STUFF GAPS & CRACKS 6.38
02/01/22 EZ ANCOR ZINC-DRYWALL 16.18
02/01/22 2 3/4" X 12" NPT HYDRANT 69.98
02/01/22 3/32" TITANIUM DRILL BIT 2.99
02/01/22 3/4" FEM BRASS ADAPT 8.57
02/01/22 3/4" BRASS FEMALE ELBOW 10.99
02/01/22 3/4" QC DROP EAR BALLVALVE 18.99
02/01/22 1/2" BRASS QC ELBOW 5CT 29.99
____________________________________________________________________________________________________
27
Exhibit B
____________________________________________________________________________________________________


Transaction
02/01/22 2 2" 45DEG PVC STRT ELBOW 3.68

02/01/22 1-1/2" PVC REPAIR COUPLING 1.79
02/01/22 3 2" 45DEG PVC ELBOW 4.47
02/01/22 1-1/4 X 3/4 PVC BUSHING 1.79
02/01/22 1-1/2 X 1-1/4 PVC BUSHING 1.49
02/01/22 3 X 3 X 1-1/2 PVC TEE 3.89
02/01/22 2 2" 90DEG PVC VENT ELBOW 5.98
02/01/22 1-1/4 X 1/2 PVC BUSHING 1.29
02/17/22 VOLK lH P-DOWN SPRING SS 169.99
02/17/22 UTILITUB 19 73.49
02/17/22 3/4"X25' PEX BLUE COIL 13.99
02/17/22 3/4"X100' PEX BLUE COIL 44.89
02/17/22 3" FLEXIBLE TEE 12.30
02/17/22 3"/4"WALLCAP-NOT 4 DRYERS 24.99
02/17/22 8Xl-l/4" GRK R4 llOPC 7.98
02/17/22 TAPCON HEX 3/16Xl-l/4 15.98
02/17/22 2 3/4"X1/2" BRASS COUPLING 17.94
02/17/22 1/2" PEX SNAP CLIP 25/BAG 6.29
02/17/22 2 3/4" PEX SNAP CLIP 25/BAG 14.78
02/17/22 2 3" PVC COUPLING 3.78
02/17/22 3 X 3 X 1-1/2 PVC TEE 3.89
02/17/22 1-1/2X1/2 FLUSH BUSHING 1.99
02/17/22 1-1/2X3/4 FLUSH BUSHING 1.79
02/17/22 5 3/4" BRASS TEE 69.85
02/17/22 3/4"X3/4"X1/2" BRASS TEE 12.99
02/17/22 3/4" BRASS QC ELBOW 5CT 39.99
02/17/22 3/4"X1/2"X3/4" BRASS TEE 13.67
02/17/22 2 3/4" PUSH-ON BALL VALVE 35.96
02/17/22 3/4QC X 3/4MGH W/ DE 11.47
02/17/22 3/4QC X 3/4MGH HOSE BIBB 12.97
____________________________________________________________________________________________________
28
Exhibit B
____________________________________________________________________________________________________


Transaction
02/21/22 UTILATUB LAUNDRY TUB 54.00

02/21/22 260ZWINDEX M/S DISINFECT 6.58
02/21/22 20" TOILT SPLY W/ANGL VLV 35.98
02/21/22 1/2" SHALLOW FLANGE WHITE 1.59
02/21/22 1/2" BRASS QC ELBOW 5CT 29.99
02/21/22 3/4" 90 DEG BRASS ELBOW 10.87
02/23/22 2 20" FAUCT SPLY W/ANGL VLV 23.98
03/28/22 LARGE ANGLE BROOM 8.93
03/28/22 3M ORIGINAL 14DAY 6PAK 29.79
03/28/22 4 LAG SCREW EYE 3/8"X8" 4.84
03/28/22 BIG DUST PAN 4.99
03/28/22 2 3/8" MC/FLEX CNNCTR 3.56
03/28/22 4 4" OCT COVER BLANK 6.12
03/01/22 2 3/8" FLEX SCREW-IN CONCTR 5.78
03/01/22 3/8" AC/ MC/ FLEX STRAP 1.89
03/01/22 RAZOR BLADE SCRAPER 3.97
03/01/22 2 2X SPRAYPAINT SAT B.WHITE 4.58
03/01/22 DAP SILICONE CAULK CLR 10.98
03/01/22 DUAL WH ELEMENT WRENCH 6.29
03/01/22 12-2 25' SOL MC ALM- CLAD 29.56
03/01/22 12G BRWN 500' SOLID THHN 101.11
____________________________________________________________________________________________________
29
Exhibit B
____________________________________________________________________________________________________


Transaction

03/01/22 3/4 EMT STEEL S.SCRW CON 12.33
03/01/22 3/4 EMT STEEL S.SCRW CPL 10.09
03/01/22 1/2 KNOCKOUT SEAL 33.67
03/01/22 3/4 EMT 1-HOLE STRAP 9.63
03/01/22 3/4 KNOCK OUT SEAL 14.01
03/01/22 3/4 FLEX SCREW-IN CNNCTR 18.50
03/01/22 3/4 X 100' FLEX AL COND 109.00
03/01/22 12G RED 500' STR THHN 99.00
03/01/22 12G ORANGE 500' STR THHN 99.00
03/01/22 1" X 100' ENT CONDUIT 119.95
03/01/22 500' 18/2 SHIELDED CABLE 81.62
03/01/22 4PC OSCILLATING BLADE SET 19.99
03/01/22 3 1 " ENT COUPLER 8.22
03/01/22 5 3/4" CONDUIT HANGER 16.00
03/10/22 500' 14/2 SPKER WIRE CL3 170.57
03/10/22 1.88"X120 YD BFX DUCTTAPE 13.99
03/10/22 15 11 LED RND HIBAY 30524L 179.99
03/10/22 2 1 11 LOCKNUT 2.12
03/10/22 3 1" CONDUIT HANGER 4.74
03/10/22 6 1-1/4" CONDUIT HANGER 6.30
03/10/22 4 1" ENT THREAD TRM ADPTR 10.96
03/10/22 1-7/8" STEEL HANDYBOX 1.47
03/10/22 HANDY BOX COVER DUPLEX 1.78
03/10/22 2 3/4 11 NM CNNCTR 6.60
03/10/22 20A ORANGE ISOLATED GRND 9.98
03/10/22 3/4 11 66 1 VINYL ELEC-BLU 2.99
03/10/22 12G WHITE 500' STR THHN 99.00
____________________________________________________________________________________________________
30
Exhibit B
____________________________________________________________________________________________________


Transaction
03/18/22 3 11.5" LED NYAD 3CCT NTLT 149.97

03/18/22 2 15" LED RND HIBAY 30524L 359.98
03/18/22 2 11" LED RND FLAT CCT 79.94
03/18/22 3 IV 20A BACKWIRE TR DUPEX 14.97
03/18/22 5 IV 20A SP COM TOGGLE 14.90
03/18/22 ELECTRICAL WIRE MARKERS 9.98
03/18/22 BREAKER PANEL MARKER BOOK 3.99
03/18/22 10-PK IV DUPLEX WALLPLATE 4.99
03/18/22 IV 2G SWITCHPLATE 0.89
03/18/22 5 IV lG SWITCHPLATE 2.45
04/06/22 DURACELL ALK. AA-20 PK 17.99
04/06/22 2 IV 2G BLANK PLATE 1.78
04/06/22 12-2 100' SOL MC AL-CLAD 87.00
04/06/22 2 3/8" SNPLCK SCRW-IN CNCTR 44.90
04/06/22 3/4"X54'' FLEX BIT 39.98
04/06/22 13 6" LED MV NOCAN LM SLCT 454.87
04/13/22 3M ORIGINAL 14DAY 6PAK 29.79
04/13/22 2 CONTRACTR BNDL 12"-14.75" 11.96
04/13/22 4 SELECTRONIC CH TOUCHLESS 599.96
04/13/22 BUILDERS PAPER 10.25
04/13/22 MINWAX POLYURETHANE GLOSS 39.98
04/13/22 CHIP BRUSH 2" 24 PACK 9.97
04/13/22 4 2-1/2" BOX 1/2" KO OLDWRK 31.80
04/13/22 20A ST GFCI -IV -3 41.25
04/13/22 20A ST GFCI -IV 18.99
04/13/22 4 IV lG DECOR PLATE 2.56
04/13/22 15 HANDY BOX COVER BLANK 26.70
04/13/22 8 1-7/8" STEEL HANDYBOX 11.76
____________________________________________________________________________________________________
31
Exhibit B
____________________________________________________________________________________________________


Transaction
04/15/22 6 2X4-8 STUD/#2+BTR SPF 44.70

04/15/22 8X1-1/2" GRK R4 110PC 10.98
04/15/22 2 3/8" AC/MC/FLEX STRAP 3.78
04/15/22 2 1/4" BLK PLAS CLAMP 18/PK 3.98
04/15/22 10 3-1/2'' HINGE RM PIN-STEE 24.90
04/15/22 SCREW-6X5/8 ZINC FLATHEAD 2.50
04/15/22 2 SCREW-10X3/4 ZN FLATHEAD 5.00
04/15/22 8X1" GRK CABNT SCRW lOOPC 7.98
04/15/22 INVIS PICT WIRE 50LB 2.89
04/16/22 4 PACK SURGE PROTECTOR 14.99
04/16/22 6-0UT SRG USB BLK 6 ' CRD 24.99
04/16/22 25 ' 12/3 ALL-RUBBER CORD 24.99
04/16/22 2 SCREW- 10X1 ZINC FLATHEAD 5.00
04/16/22 2 SCREW-10X3/4 ZN FLATHEAD 5.00
04/20/22 DISHWASHER FC SS 944.00
04/20/22 MENARD REBATE (203.42)
04/20/22 MENARD REBATE (207.33)
04/20/22 PAYMENT / CREDIT (513.61)
04/20/22 3 INNSBRK CH TOUCHLESS .5 449.97
04/20/22 6' 14/3 POWER SUPPLY CORD 7.99
04/20/22 3/80D 72" SS DW LINE 14.99
04/22/22 3 PRO SPRAY PAINT GLS BLACK 20.94
04/22/22 3 RO PRO SPRAY PRIMER GRAY 20.94
04/22/22 3 MINWAX POLYURETHANE GLOSS 23.88
04/22/22 4 SELECTRONIC CH TOUCHLESS (599.96)
05/09/22 4 12 GALLON TOTE 43.92
05/09/22 1-1/2" TELE EO 5/8 BRANCH 8.49
____________________________________________________________________________________________________
32
Exhibit B
____________________________________________________________________________________________________


Transaction
05/09/22 40" SAFETY CHAINS 19.99

05/09/22 4 BRASS COUPLER LATCH LOCK 37.96
05/09/22 QUICK LINKS 4.99
05/09/22 3/8 X3 /8X3/8 EXTENDER TEE 6.48
05/09/22 PVC DRAIN HOSE 6' 8.79
05/09/22 3 / 80D 120 " SS DW LINE 19.99
05/09/22 5 27 GALLON TOTE 64.90
05/09/22 1-1/2" TELE EO 5/8 BRANCH 8.49
05/09/22 1-1/2 " TELE EO 5/8 BRANCH (8.49)
05/16/22 RUP W&G MAX 365 RTU 1.33G 36.99
05/16/22 3 PRO SPRAY PRIMER ALUMINUM 20.94
05/16/22 2 550 P-CORD BLK 5 / 32Xl00 12.98
05/16/22 4 2X6-10 ' AC2 GREEN TREATED 47.92
05/16/22 STAPLES - CEILING TILES 4.37
05/16/22 SQR U- BOLT 3/8" X 3-5 / 8"X4" 3.49
05/16/22 SQR U-BOLT 3/8" X 4" X 5" 2.59
05/16/22 SQR U-BOLT 3/8" X 4" X 3" 2.49
05/16/22 72 AUTOMARINE 6FT TURF 38.88
05/19/22 ALUMINUM FILTER FOR 5.99
05/19/22 2 CM 84" ST STANDARD 37.96
05/19/22 2 CM 6' X 12" SS WIRE SHELF 27.96
05/19/22 3/4 X 2X2 ACX NOM 13.79
05/19/22 12X6 SIDEWALL GRILLE 5.89
05/19/22 2 12X4 SIDEWALL REGISTER 16.98
05/19/22 7 4X1-1/2" DRAWN 1/2&3/4 KO 13.86
05/19/22 5 6"LED 5CCT GMBL WAFER 850 124.95
05/19/22 5.6# RAPID GRASS s/s 26.99
05/19/22 14-2 250 ' NM W/ GR WIRE 124.00
____________________________________________________________________________________________________
33
Exhibit B
____________________________________________________________________________________________________


Transaction
05/19/22 6 CM ST SHOE BRACKET 53.94

05/19/22 RED SPADE TERM -20 1.99
05/19/22 YLW RING TRM STUD 8-12/14 2.95
05/19/22 BLUE SPADE TERM -20 1.99
05/19/22 3 1/2 " LOCK WASHER 9PC 5.25
05/19/22 1/2" HEX NUT 28PC 7.69
05/19/22 1/2 " FLAT WASHER 26PC 5.49
05/19/22 BL RING TRM-STUD 8-11 -17 2.95
05/19/22 BL RING TRM-STUD 8-10 -22 2.99
05/19/22 YELLOW SPADE TERM -14 2.95
05/19/22 5-WIRE LEVER-NUT 25 BOX 14.99
05/12/22 MlSC SUPPLIES 138.29
05/28/22 2 10 PC STORAGE HOOK ASSORT 12.98
05/28/22 CM 4' X 12" SS WIRE SHELF 9.98
05/28/22 HD STEEL 3 STEP 49.57
05/28/22 2 CM ST SHOE BRACKET 17.98
05/28/22 2 CM 12" ST BRACKET 10.96
06/05/22 2 27 GALLON TOTE 27.96
06/05/22 6 JUMBO STORAGE HANGER 17.94
06/05/22 3/4" X 180" BLACK RECLOSABL 15.97
06/05/22 6 3 - 0UT SRG USB BLK 6 ' CRD 107.88
06/05/22 3 20UT 2USB RCSSD PWR STRP 38.97
06/05/22 2 PROPANE CYLINDER 14.l OZ 9.94
06/05/22 9' 16/2 BRAID CORD BLK 6.98
06/05/22 16-3 12' WHT TRINECTOR 8.99
____________________________________________________________________________________________________
34
Exhibit B
____________________________________________________________________________________________________


Transaction
06/05/22 2 7' 16/3 BRAID CORD BLK 13.76

06/05/22 12 GALLON TOTE 10.99
07/21/22 4 9/32"X54" SAFETY CHAIN 83.96
07/21/22 2 LED UNDER 80 11 LEFT 44.98
07/21/22 CABLE LOCK 1/2 "X5 ' KEYED 12.98
07/21/22 2/0 STRAI GHT LINK C0IL 20' 15.99
07/21/22 2 LED RUNNING LIGHT - AMBER 19.98
07/21/22 DIEHARD 2 AMP CHARGER 29.99
07/21/22 1.5A ON BOARD MAINTAINER 28.99
07/21/22 5 INNSBRK CH TOUCHLESS .35 549.95
07/21/22 4 1/2" BLACK SPLITFLEX 7' 11.96
07/21/22 EASY-PULL 4 FLAT EXT(48") 12.99
07/21/22 16/18 GA 4 WIRE BOND(25') 13.49
07/21/22 12 X 3/4 HEX HEAD SDS SS 7.09
07/21/22 3 QUICK LINKS 14.97
07/21/22 2 HEAT SHRINK 1/4 11 -1/8 11 4.18
07/21/22 3 BL WP BTT SPLC 16-14AW-25 29.97
07/21/22 3 3/4 " 66' 3M 33+ ELECTAPE 17.91
07/21/22 8 1/2 11 RUBBER INSUL CLAMP-2 14.80
07/21/22 IV 15A SP TOGGLE 0.74
07/21/22 10 QUICK LINK 3/16 11 10.90
____________________________________________________________________________________________________
35
Exhibit B
____________________________________________________________________________________________________


Transaction

08/09/22 MISC SUPPLIES 1,517.70
08/10/22 MISC SUPPLIES 1,220.57
08/21/22 1 /2 " BRS DROPEAR ELBOW 8.49
08/21/22 VENOM STEEL NITRILE 50 CT 15.98
08/21/22 DUST PAN 3.98
08/21/22 LARGE ANGLE BROOM 8.93
08/21/22 3/4" BENDER HEAD & HANDLE 41.98
08/21/22 1X4-3' #3 STANDARD 1.59
08/21/22 1X2X8 ' WHITE PVC TRIM 49.20
08/21/22 PLAS-TEX PANEL . 06 LINER 26.99
08/21/22 3/4 X 2X8 ACX NOM 152.76
08/21/22 1/2" X 5' PEX RED STICK 5.68
08/21/22 1/2" X 5' PEX BLUE STICK 5.68
08/21/22 2 11 - 4 II METAL CLAMP 7.08
08/21/22 POWER GRAB EXP ALL PURPSE 7.58
08/21/22 1/2" BRASS COUPLING 7.93
08/26/22 2 1/2" BRASS MALE ELBOW 17.14
08/26/22 LA 15A SP TOGGLE 0.74
08/26/22 1/2" X 5" GALV NIPPLE 1.83
08/26/22 1/2 " X 3" GALV NIPPLE 1.17
08/26/22 1/2" X 6" GALV NIPPLE 2.49
08/26/22 1/2" BRASS QC COUPLING 5CT 31.99
08/26/22 5 PK BR 1/2" FE ADTR QC 27.99
08/26/22 1/2" BRS DROPEAR ELBOW 8.49
08/26/22 CLX CLEAN UP REFILL 1280Z 13.28
08/26/22 4 5/8"X6' PIPE INSULATION 6.56
____________________________________________________________________________________________________
36
Exhibit B
____________________________________________________________________________________________________


Transaction
08/26/22 3 1/2" X 10' PEX RED STICK 11.94

08/26/22 3 1/2" X 10' PEX BLUE STICK 11.94
08/26/22 2X4-8 STUD/#2+BTR SPF 4.64
08/26/22 1X4-10' #3 STANDARD 5.59
08/26/22 #6 X1-5/8" ALL PURP SCREW 3.29
08/26/22 2 KWIKSEAL ULTRA CLEAR 13.58
08/26/22 LIQUID NAILS FUZE*IT MAX 11.74
08/26/22 1/2" X 8" GALV NIPPLE 3.96
08/26/22 8X1-1/4" GRK R4 110PC 10.98
08/26/22 WH CABINET 8X1-1/2 80PK 7.92
08/26/22 2 1/2" X 4" GALV NIPPLE 2.90
08/26/22 1/2" 90DEG GALV ELBOW 1.39
08/26/22 15A TR NTL GFCI -LA 24.61
08/26/22 4 1/2" PUSH-ON BALL VALVE 65.56
08/26/22 4 1/2" BRASS FEMALE ELBOW 31.96
08/26/22 LA 2G SWITCHPLATE 1.69
08/26/22 LA 2G DECOR PLATE 1.35
08/26/22 4 1/4" COAX SCREW CLAMP - 20 11.92
08/26/22 6A USB A-C DUAL OUTLET LA 29.97
08/26/22 LA 15A SP LIGHTED TOGGLE 4.79
08/26/22 2 20" FAUCT SPLY W/ STRT VLV 39.98
08/26/22 RND 18CI OLD-WRK PVC BOX 3.50
08/26/22 5 PK BR 1/2" M ADTR QC 25.99
____________________________________________________________________________________________________
37
Exhibit B
____________________________________________________________________________________________________


Transaction

09/15/22 EZ ANCOR ZINC-DRYWALL 16.98
09/15/22 30" MAGNETIC SWEEPER 49.99
09/19/22 MISC SUPPLIES 1,376.48
10/05/22 MISC SUPPLIES 1,616.07
11/08/22 MISC SUPPLIES 1,138.81
11/25/22 3 SLATER 1-GANG OLDWORK BOX 10.86
11/25/22 DUAL-VOLTAGE OLD WRK BOX 4.68
11/25/22 2 2-1/2" X 10' PVC CONDUIT 124.66
11/25/22 4 2-1/2" PVC MALE ADAPTER 9.24
11/25/22 4 2-1/2" LOCKNUT 7.12
11/25/22 6A USB A-C DUAL OUTLET WH 29.97
11/25/22 4 6X6X4 PVC ENCLOSURE 68.52
11/25/22 RJ45 CAT5E KEYINSERT-BLUE 3.49
11/25/22 2 15A TR ST GFCI-LA 32.78
11/25/22 4 4X1-1/2" DRAWN 1/2&3/4 KO 7.92
11/25/22 4 4X4 COVER BLANK 3.92
11/25/22 LA 2TOG/1DECOR WALLPLATE 3.88
11/25/22 WH 2G DECOR PLATE 1.35
____________________________________________________________________________________________________
38
Exhibit B
____________________________________________________________________________________________________


Transaction

12/09/22 MISC SUPPLIES 1,467.27
01/11/23 2 ACRYLIC SHEET-COMM GRADE 349.98
01/11/23 2 ACRYLIC SHEET-COMM GRADE 481.98
01/11/23 1/4(5.2MM)4X8 NOM B4 42.99
01/11/23 2 3/4X4X8NOM B2 RED OAK VC 179.98
01/11/23 2 1/2X4X8 NOM B2 ROAK VC 175.98
01/11/23 MINWAX POLYURETHANE S-G 12.72
01/11/23 KNOB 1-1/2" DIA 2.80
01/11/23 KNOB 1-1/2" DIA 2.80
01/11/23 KNOB 1-1/2" DIA 2.80
01/11/23 KNOB 1-1/2" DIA 2.80
01/11/23 KNOB 1-1/2" DIA 2.80
01/11/23 KNOB 1-1/2" DIA 2.80
01/11/23 KNOB 1-1/2" DIA 2.80
01/11/23 KNOB 1-1/2" DIA 2.80
01/24/23 4 PLTD SLTD ANG 1-1/2"-5FT 63.96
01/24/23 GARAGE DOOR SPRAY 7.98
01/24/23 5-WAY SPLI TTER 9.99
01/24/23 REPLACEMENTCAR OV/AG/P100 18.97
01/24/23 RG6F/Q-CONN CMPRS-10 11.89
01/24/23 F CONN SPLICE 3.0 - 2 5.99
01/24/23 1/4X1/8 SADDLE VALVE 8.49
01/24/23 50' RG6 QUADCOAX CABLE 26.97
____________________________________________________________________________________________________
39
Exhibit B
____________________________________________________________________________________________________


Transaction
01/24/23 2023 OUTDOOR LIVING 1.00

01/24/23 2-1/2 GALLON KEROSENE 53.98
01/24/23 5-WAY SPLITTER 9.99
01/24/23 5-WAY SPLITTER (9.99)
03/05/23 MISC SUPPLIES 1,134.48
03/14/23 MISC SUPPLIES 1,239.36
05/15/23 2 WD FINISH STAIN SPCL WLNT 25.94
05/15/23 RAIN-X SILICONE 22" 26.96
05/15/23 20# SHZ SUN/ SHADE SEED 55.05
05/15/23 2 16X24 WETCAST YORKSTONE 27.94
05/15/23 4MIL 8'X25' POLY CLEAR 10.99
05/15/23 4" PRO GARDEN STAPLE- 50PK 4.99
05/15/23 EZ LEVER SPLITTER 9.99
05/15/23 3M WORKTUNES AM/FM 55.94
05/19/23 2 5/8 X 150 SUPR DUTY HOSE 159.98
05/19/23 3 TSTRS ACRYL PNT MT ISLBRZ 6.27
05/19/23 2 MARIANNA 2H 8 11 LAV BN 218.00
____________________________________________________________________________________________________
40
Exhibit B
____________________________________________________________________________________________________


Transaction
05/19/23 60W Al9 27K LED llKHR -4 6.69

05/19/23 36 COLOR ACRYLC PAINT SET 29.98
05/19/23 SR SPRAY PAINT GLS BLACK 6.98
05/19/23 2 12PK 2I N1 PAINT TOWELS 21.98
05/19/23 CHIP BRUSH 2 11 24 PACK 11.97
05/19/23 5 GALLON METAL JERRY CAN 49.99
05/19/23 52" AP LOWPRO LED 99.97
05/19/23 4 ADJUSTABLE SAWHORSE 1300# 199.92
05/19/23 ADJUSTABLE SAWHORSE 1300# 49.98
05/19/23 ADJUSTABLE SAWHORSE 1300# (49.98)
05/19/23 2 TORRENT HIFLO NOZZLE 43.98
05/19/23 2 WD FIN SPECWAL GAL 85.96
05/19/23 ULTRA EXT FLT PAINT WHITE 13.98
05/30/23 4 1/2" X 4-3/4" CLEVIS PIN 19.96
05/30/23 QUICK LINKS 4.99
05/30/23 3T HEAVY DUTYFLOOR JACK 289.99
05/30/23 1150A POWER STATION 168.53
05/30/23 2 WD FIN SPECWAL GAL 85.96
05/30/23 2 HEAVY DUTY SHACKLE W/PIN 29.98
06/05/23 BLDG SUPPLIES 309.21
06/08/23 4 LID FOR 5 GALLON PAIL 9.92
06/08/23 1 3M WORKTUNES AM/FM/BT 72.99
06/08/23 2 260ZWINDEX M/ S DISINFECT 7.98
06/08/23 1 24 PACK FOAM BRUSHES 6.97
____________________________________________________________________________________________________
41
Exhibit B
____________________________________________________________________________________________________


Transaction
06/08/23 1 10-PK IV DUPLEX WALLPLATE 4.83

06/08/23 2 SMART WI-FI TIMER & HUB 139.96
06/08/23 1 10-PK IV TOGGLE WALLPLATE 4.83
06/08/23 1 EZ LEVER SPLITTER 9.99
06/08/23 8 FLUSH- FIT LEVL PLATE 3PK 28.16
06/08/23 2 3.5 GAL MENARD PAIL 6.38
06/08/23 1 DURACELL ALK. AAA- 20 PK 19.99
06/08/23 1 MECHANIX 4X GLOVE 27.97
06/08/23 2 5 GALLON MENARD PAIL 8.38
06/08/23 4 MINWAX POLYURETHANE S-G 195 195.92
06/08/23 1 PURDY XL 3PK BRUSH 21 21.96
06/12/23 BLDG SUPPLIES 1,541.20
06/16/23 BLDG SUPPLIES 1,111.56
07/25/23 FROTH-PAK 620 SEALANT B 449.00
07/25/23 FROTH-PAK GHA 15' 99.99
07/25/23 3 6000L 5K TRI-FOLD LED 44.97
07/25/23 2 DOUBLE ROLLER HOOK NICKEL 39.98
07/25/23 SN PRIVACY GEORGIAN KNOB 26.47
07/25/23 CLEAR CHOICE DISPR 3 CHRM 29.98
07/25/23 BREEZE FAB SHWR CURTAIN 24.99
07/25/23 2 HVY WT PEVA 70X78 FROSTY 33.98
07/25/23 SOL BLK HANA II STEP BIN 79.99
07/25/23 3 MB ENCODE LVR LAT CEN 929.97
07/25/23 FROTH-PAK 620 SEALANT A 449.00
07/25/23 MF 4-LVL RACK 77WX72HX24D 279.99
____________________________________________________________________________________________________
42
Exhibit B
____________________________________________________________________________________________________


Transaction
07/25/23 5 SHELF HEAVY DUTY 49.99

07/25/23 40 GALLON TOTE 157.15
Total $ 62,301.75
____________________________________________________________________________________________________
43
44
Exhibit C
____________________________________________________________________________________________________

Unsupported Menards Returns

Transaction
Date Description per Supporting Documentation Amount
04/26/21 OLDWRK SWTCHBOX W/NMCLAMP $ 4.98

05/13/21 1" PVC UNION 4.29
05/19/21 2-GANG LOW-VOLT BRACKET 2.50
08/12/21 1/4" IP NIPPLES ASSORTED 2.98
08/12/21 1/4" IP NIPPLES ASSORTED 2.98
08/12/21 THREADED NIPPLES l/8"IP 2.99
09/14/21 STEEL LOCKNUTS 12PACK 2.77
09/14/21 1/8'' X 2'' NIPPLES 1.38
09/14/21 1/8'' X 2'' NIPPLES 1.38
09/14/21 CANDLEBASE PORC SOCKET 2.99
10/26/21 1-1/2" 90DEG PVC ELBOW 0.94
10/26/21 1-1/2" 90DEG PVC ELBOW 0.94
01/14/22 3" X 3 11 FLEX COUPLING 4.45
02/15/22 DOOR LATCH MORTISE TOOL 10.97
02/17/22 3 X 3 X 1-1/2 PVC TEE 3.89
02/21/22 20" TOILT SPLY W/ANGL VLV 17.99
03/15/22 2-1/2" BOX 1/2" KO OLDWRK 7.95
03/18/22 IV 20A SP COM TOGGLE 2.98
03/18/22 IV lG SWITCHPLATE 0.49
04/06/22 IV 2G BLANK PLATE 0.89
____________________________________________________________________________________________________
45
Exhibit C
____________________________________________________________________________________________________


Transaction
04/13/22 2-1/2" BOX 1/2" KO OLDWRK 7.95

04/13/22 2-1/2" BOX 1/2" KO OLDWRK 7.95
04/13/22 2-1/2" BOX 1/2" KO OLDWRK 7.95
04/13/22 2-1/2" BOX 1/2" KO OLDWRK 7.95
04/15/22 3-1/2'' HINGE RM PIN-STEE 2.49
04/15/22 3-1/2'' HINGE RM PIN-STEE 2.49
04/15/22 3-1/2'' HINGE RM PIN-STEE 2.49
04/15/22 3-1/2'' HINGE RM PIN-STEE 2.49
04/15/22 3-1/2'' HINGE RM PIN-STEE 2.49
04/15/22 3-1/2'' HINGE RM PIN-STEE 2.49
04/15/22 3-1/2'' HINGE RM PIN-STEE 2.49
04/16/22 SCREW-10X3/4 ZN FLATHEAD 2.50
05/25/22 16X20 MEDIUM DUTY TARP 27.99
08/09/22 20PK 3 / 4" PVC COND STRAP 6.41
08/09/22 100A 6SP MAIN LUGS OUTDR 47.28
08/29/22 HANDY BOX W/ BRACKET 2.50
08/29/22 2" 90DEG PVC LONG SWEEP 3.21
08/31/22 1-1/2" PVC COUPLING 0.83
08/31/22 1-1/2 11 90DEG PVC ELBOW 1.49
08/31/22 1-1/2 " 90DEG PVC LG SWEEP 3.97
08/31/22 1-1/2 " 90DEG PVC LG SWEEP 3.97
08/31/22 1 -1/2 " PVC TEE 2.22
09/19/22 3/4''X300'PEX RED COIL 139.99
09/19/22 3/4''X300' PEX BLUE COIL 139.99
10/05/22 CANDELABRA THREAD SOCKET 3.48
11/08/22 46" LED TUBE LT 1600LM 16.99
____________________________________________________________________________________________________
46
Exhibit C
____________________________________________________________________________________________________


Transaction
11/08/22 3 / 4" X 12" NPT HYDRANT 37.99

11/16/22 24QT DRAIN CONTAINER 38.99
12/09/22 100' 14/2 SPKER WIRE CL3 32.99
12/09/22 IV 20A SP COM TOGGLE 4.09
01/02/23 DAP SILICONE MAX KB&P CLR 8.31
01/02/23 DAP SILICONE MAX KB&P CLR 8.31
01/02/23 1-1/2" PVC COUPLING 0.82
01/02/23 3/4" 45DEG PVC ELBOW 1.26
02/23/23 15A TR NTL GFCI -LA 24.61
02/23/23 LA lG DECOR PLATE 0.79
02/28/23 FOLDING SAWHORSE 1100# 39.98
02/28/23 FOLDING SAWHORSE 1100# 39.98
03/05/23 HAND CORNER FLUSHER 15.99
03/05/23 1-1/2" OR 1-1/4" P-TRAP 4.99
03/05/23 3/4" PUSH-ON BALL VALVE 22.99
03/05/23 1-1/2 11 45DEG PVC WYE 4.99
03/14/23 ALL PURPOSE PAIL-GRN LID 18.58
03/14/23 100' 14/2 SPKER WIRE CL3 19.98
03/14/23 2-PORT WH DECO STRAP 2.99
03/14/23 KEYSTONE WALL PLATE -WH 0.98
03/14/23 STRAP BRACKET MB 16 6.98
03/14/23 STRAP BRACKET MB 16 6.98
03/14/23 HANDY BOX COVER BLANK 1.78
____________________________________________________________________________________________________
47
Exhibit C
____________________________________________________________________________________________________


Transaction

03/14/23 DUAL-VOLTAGE OLD WRK BOX 4.68
03/14/23 15A WR USB AC WH 39.99
03/14/23 WH 2G DECOR PLATE 1.35
03/14/23 12" FAUCT SPLY W/ANGL VLV 18.99
03/20/23 IV lG BLANK PLATE 0.95
____________________________________________________________________________________________________
48
Exhibit C
____________________________________________________________________________________________________


Transaction
03/29/23 56" GANNON DC RMT 199.99

03/29/23 LA 15A SP BCKWIRE TOGGLE 2.97
03/29/23 ENERGIZER 3V 2032-4 9.97
05/08/23 ALUM HD PISTOL GREASE GUN 19.99
05/19/23 TORRENT HIFLO NOZZLE 21.99
05/19/23 MARIANNA 2H 8 11 LAV BN 109.00
05/19/23 MARIANNA 2H 8 11 LAV BN 109.00
05/25/23 5/8 X 150 SUPR DUTY HOSE 79.99
06/05/23 3" 45DEG PVC WYE 14.99
06/08/23 1 EZ LEVER SPLITTER 9.99
06/08/23 SMART WI-FI TIMER & HUB 69.98
06/08/23 SMART WI-FI TIMER & HUB 69.98
06/08/23 PURDY XL 3PK BRUSH 21 21.96
06/12/23 3/8"X50' RUBBER AIR HOSE 22.45
06/12/23 3/8"X50' AIR HOSE REEL 129.99
06/12/23 46" LED TUBE LT 1600LM 16.99
06/12/23 46" LED TUBE LT 1600LM 16.99
06/12/23 46" LED TUBE LT 1600LM 16.99
06/12/23 SMOKE/CO-PE-WIC-BATT 74.97
06/12/23 12-2 1000' NM W/GR WIRE 512.00
06/12/23 DUPONTRED 20X25Xl MllFLTR 9.99
07/25/23 SN PRIVACY GEORGIAN KNOB 26.47
07/25/23 6000L 5K TRI-FOLD LED 14.99
____________________________________________________________________________________________________
49
Exhibit C
____________________________________________________________________________________________________


Transaction
07/25/23 6000L 5K TRI-FOLD LED 14.99

07/25/23 6000L 5K TRI-FOLD LED 14.99
07/25/23 FROTH-PAK 620 SEALANT A 449.00
07/25/23 FROTH-PAK 620 SEALANT B 449.00
07/25/23 FROTH-PAK GHA 15 ' 99.99
07/25/23 SOL BLK HANA II STEP BIN 79.99
07/25/23 DOUBLE ROLLER HOOK NICKEL 19.99
07/25/23 CLEAR CHOICE DISPR 3 CHRM 29.98
Total $ 4,194.75
____________________________________________________________________________________________________
50
___________________________________________________________________________________________________

Improper VISA Credit Card Charges

Per Credit Card Statement
Post Date Vendor Name/Description Amount
04/20/22 AMZN Mktp US'1A24U6IC2 Amzn.com/bill WA 28.97
06/03/22 AMZN Mktp US* J36NM5423 Amzn.com.bill WA 18.99
01/13/23 Amazon.com.*B44HV25U3 Amzn.com/bill WA 326.55

02/12/23 Amazon.com.*l85IU1BH3 Amzn.com/bill WA 199.00
02/14/23 Amazon.com.*HE38H1 IJ0 Amzn.com/bill WA 274.99
06/22/23 AMZN Mktp US*0B6UY06Q3 Amzn.com/BILL WA 117.81
06/22/23 AMAZON.COM*KG8WN5013 AMZN AMZN.COM/BILL WA 62.85

Total $ 1,029.16
_________________________________________________________________________________________________
51
Exhibit D
___________________________________________________________________________________________________
Description per Supporting Documentation
PowerSource 19.5V 65W 45W UL Listed 14Ft Long HP Smart Blue

Tfp AC Adapter for Many Models Including: X360 Pavilion. For
Work Laptop)
FXC Rocker Switch Aluminum Panel 4 Gang Toggle Switches Boat
Car)
Ubiquiti Lite Access Point For Wifi
Ubiquiti UniFi Cloud Key (UC-CK),White

Ubiquti Unifi Security Gateway {USG)
PLUGABLE USB 3.0 LAPTOP DOCKING STATION FOR WINDOWS
Apple USB-C Digital AV Multiport Adapter
_________________________________________________________________________________________________
52
___________________________________________________________________________________________________

Unsupported VISA Credit Card Charges

Post Date Description per Credit Card Statement Amount
08/25/21 TOOLOTS INC 844-866-5687 CA $ 1,062.33

10/15/21 TAMA TOLEDO ACE INC TAMA IA 16.79
07/04/22 B2B Pnrne*QD0NG5FY3Amzn.com/bill WA 179.00
08/05/22 MENARDS MARSHALLTOWN, IA 55.95
08/09/22 MENARDS MARION, IA 10.90
01/05/23 Amazon.com.*W87Y42ZT3 Amzn.com/bill WA 635.00
01/13/23 Amazon.com.*PG3W9JE3 Amzn.com/bill WA 34.30
02/12/23 Amazon.com.*l85IU1BH3 Amzn.com/bill WA 155.69
04/27/23 AMZN MKTP US'HF1ZD21D0 AM AMZN.COM/BILL WA 52.48
04/28/23 AMZN Mktp US'HF2YX12G1 Amzn.com/bill WA 34.91

_________________________________________________________________________________________________
53
Exhibit E
___________________________________________________________________________________________________
Description Per Supporting Documentation
No supporting documentation available for this transaction.

24 Hardware's and 1 Cable Tie 11.8" (Toggles and ZipTies)
PEX Adapter, Hose Barb, Spot Sprayer
GRADE STAKE 1X2X48 I PKL (Wooden Stakes)
Wire Connectors, Splice Connectors, Crimps, Flex Tubing
Hardware
4 SPRYPNT 2X GLS ORANGE
Business Prime membership fee: Essentials - up to 3 users
Receiver Tube, Flex Tubing, Hitch Pin
Touchless Faucet
SPLIT LOCKWASH, FIN HX NT USS Z 3/8-16, FLAT WASHER USS 3/8" & A HARDWARE
Bit Drill and PVC Pipe
IMPACT LCKING SIT HLCR 6" AND MAGNET DRV GOLD SET
FENDER WASH Z 5/32X7/8
25 Hardware, Bolt EYE LAG 7/16" X5-1/4, ANCHOR SHACKLE 1/4TON, & ANCHOR SHACKLE5/16 3/4TN
Core Drill and Core Bit rentals
Trencher rental fee and deposit
Polyurethane sprays, caulk, blade set, and industrial strength adhesive
Miniwax Polyeuritane sprays
Hose clamps and hardware
MASON WHEEL 4.5X
WALLBOARD
Misc. Hardware
Lift Master Rolling Sheet Door Operator
Lift Master Garage Door Opener
Lift Master 893Max, Black (4-Pack) Garage Door Openers, "Flush Only Toilet Paper Sign.
Hook Cup
Sandpaper, primer, toggle bolts and angle valves
Toggle bolts, pvc pipe, PEX expansion pipes
Oscil Blade Set and pull elbows
Two Black Nike Dri-Fit Short Sleeve Men's Polos (Large) and one Nike Team Short Sleeve Women's Black Polo
Medium.
Three Port Authority Core Soft Shell Jackets L Black
_________________________________________________________________________________________________
54
___________________________________________________________________________________________________

Unsupported VISA Credit Card Charges

Post Date Description per Credit Card Statement Amount

06/16/23 TAMA TOLEDO ACE INC 20.99
06/22/23 AMAZON.COM*7S0365G83 AMZN AMZN.COM/BILL WA 16.99

07/14/23 B2B Prime*441FV34Z3 Amzn.com/bill WA 179.00
$ 3,974.14
_________________________________________________________________________________________________
55
Exhibit E
___________________________________________________________________________________________________
Description Per Supporting Documentation
FILM POLY BLK6MIL 10X25, JUMBO MINI KIT, PNTBRSH XL DALE 2.5", And 20 56MISC
74142 ROUNDUP W&G CONC 36.8 OZ, VALVE CAPS BLK PLSTC 4PK, AND 26 56MISC
BATTERY ALKALINE 9V 2PK
BALL VALVE BRASS 1/2"
2 Couple 2' DWV X2" SCH40HXH, 2 RAID ANT KILLER 17.5 oz, and INDOOR INSECT KILLER 1G
RE - RENTAL
DP RENTAL DEPOSIT - CLEANING
2207470 RECIP BLD DMND GRIT 6"
PEX 90 ELB 1/2" BR 10PK
PEX CRIMP RING 1/2" PK25
HEX BUSH 1/2" F
COMP CONTR5/16X1/4MPT LF
15 56 MISC
8 56 MISC
RING WAX EXTENDER KIT
CLOSET FLANGE PVC 3"HUB
CIRCLR SAW BLDE 12" 2PK
56 MISC
Additional Payment
PNY 256GB Elite-X Class 10 U3 V30 m\croSDXC Flash Memory Card -100MB/s, Class 10, U3, V30, A 1, 4K
UHD, Full HO, UHS-1, micro SD
CLIP MAGNETIC 1-1/4" CO2
20 56 MISC
BOLT EYE W/NUT 1/2"X8"
SNAP CAP RNDEYE 4-5/8BLK
Business Prime Essentials - Memembership Fee at Amazon.com
_________________________________________________________________________________________________
56
Exhibit F
___________________________________________________________________________________________________

Unsupported Home Depot Purchases

Transaction
04/26/21 ALL-IN-1 PRECISION SCREWDIRVER SET WITH CASE $ 29.97
04/27/21 25 Foot 12/3 GAUGE TRIPLE T 26.88
05/27/21 DEWALT IMPACT SCREW SET 19.97
05/27/21 KLEIN DATA CABLE CRIMPER 49.66
06/23/21 DRYWALL T-SQUARE 13.97
06/23/21 RIDGID TOOL STORAGE BOX @ 24.97 X 3 74.91
06/23/21 I BEAM LEVEL 24.97
06/23/21 UTILITY KNIFE 14.97
06/23/21 EXTRA KNIFE BLADES 14.97
06/23/21 BIT SET 25.97
06/23/21 RIGHT ANGLE SQUARE 10.97
06/23/21 HDMI WALL PLATE 9.88
06/23/21 CE WALL PLATE 0.98
06/23/21 LOW VOLTAGE VOX@ 1.81x5 9.05
07/20/21 22 INCH PRO STORAGE BOX 24.97
07/20/21 1/2 SCHEDULE 40x 10 23.60
07/20/21 DRYWALL BLADES 15.97
07/20/21 1/2" 90 Degree Elbow Bend 4.50
07/20/21 1/2" 45 Degree Elbow Bend 1.80
07/20/21 CONDUIT OFFSET 8.25
07/20/21 COUPLING 1/2" 1.20
07/20/21 Box 1 Gang 3 Hole 1/2" Silver 6.64
07/20/21 Box 1-Gang 3 Hole 1/2" Silver 3.32
07/20/21 Rect CVR Silver Cover 1.20
07/20/21 Rect CVR Silver Cover 1.20
07/20/21 Clamp NM 2-Hole Strap 1/2" 8.40
07/20/21 PRO SYSTEM 10-COMPARTMENT SMALL PARTS ORGANIZER X2 49.94
08/15/21 TOUGH CHEST 38 IN. 63 GAL MOBILE TOOL BOX 79.97
09/10/21 CRESCENT 13-15/32 LONG NOSE STRT PLI 20.97
09/10/21 RIDGID 25' POWER SPIN DRAIN GUN 43.76
_________________________________________________________________________________________________
57
Exhibit F
___________________________________________________________________________________________________


Transaction
09/10/21 SB HEAVY DUTY SCRUB SPONGE 7.98
11/13/21 RIGID 22IN CLEAR LID PRO ORGANIZER 29.98
11/13/21 HEAVY DUTY WIRE STRIPPER 31.97
11/17/21 50 FT. FIBERGLASS FISH TAPE 92.97
11/17/21 1QT CLEAR PREM SYNTH WIRE LUBE 9.97
11/26/21 RECHARABLE LIGHT ARRAY HEADLAMP WI 29.97
11/26/21 BLK NYLON ELECTRICIAN'S TOOL BELT 52.00
12/19/21 KNIFE BLADE PACK 15.92
12/28/21 PHILLIPS FLATHEAD PLATED ZINC MACHINE SCREW 1.28
01/24/22 SCOTCH 3/4 X 66 FT X .007 IN #35 ELETRICAL TAPE ORANGE 5.47
01/24/22 SCREWDRIVER SET, 1000-VOLT INSULATED 39.97
01/24/22 SCOTCH 3/4 X 66 FT ELECTRICAL TAPE - VIOLET 5.47
01/24/22 SCOTCH 3/4 IN X 66FT X .007 IN #35 VINYL ELECTRICAL TAPE RED 5.47
01/24/22 3.5 IN MULTIMETER CARRYING TOOL CASE 15.97
01/24/22 CIRCUIT BREAKER FINDER ACCESSORY KIT 16.97
01/24/22 SKU 443186 (Scotch Electrical Tape) 5.47
01/24/22 DIGIRTAL CIRCUIT BREAKER FINDER 49.97
01/24/22 3/4 IN X 66FT VINYL COLOR CODING ELECTRICAL TAPE GRAY 5.47
01/24/22 SCOTCH .75 IN X 66FT X 7 MIL #35 ELECTRICAL TAPE, WHITE 5.47
01/24/22 3.5 IN MULTIMETER CARRYING TOOL CASE 15.97
01/24/22 SCOTCH 3/4 IN X 66FT X .007 IN #35 VINYL ELECTRICAL TAPE YELLO 5.47
01/24/22 SUPER 33+ 3/4IN X 66FT X .007 VINYL ELECTRICAL TAPE BLACK 5.47
01/24/22 3/4 IN X 66FT X .007 IN #35 VINYL ELECTRICAL TAPE GREEN 5.47
01/24/22 SUPER 33+ 3/4IN X 66FT X .007 VINYL ELECTRICAL TAPE BLACK 5.47
01/26/22 H STEEL SAWHORSE AND JOBSITE TABLE 34.97
_________________________________________________________________________________________________
58
Exhibit F
___________________________________________________________________________________________________


Transaction
02/01/22 T-SHANK JIG SAW TABLE SAW WITH STAND 19.97
03/03/22 MULTI-TOOL BARE TOOL 129.00
03/03/22 DIGITAL ANGLE GAUGE AND LEVEL 29.97
03/03/22 ORBIT SANDER TOOL 129.00
03/11/22 STAND-UP ZIPPER TOOL BAGS, 2PK 14.98
03/11/22 #2 RND SHANK SQ RECESS TIP SCRWDRVR 9.92
08/07/22 32PC BIT SET W/MAGNETIC SCREWDRIVER ] 29.97
08/07/22 6-PIECE APPRENTICE TOOL SET 99.97
08/07/22 3-1/2" ELECTRICIAN'S CARRYING CASE 16.97
09/16/22 RECHARGEABLE LIGHT ARRAY 29.97
09/16/22 1.5 X 23 inch SDS Max Carbide 115.00
09/16/22 Screwdriver Set, 1000 V Insulated, 6P 39.97
09/16/22 Milwaukee 3/4" DRILL BIT 26.37
03/22/23 DUAL RANGE NCVT WITH FLASHLIGHT 29.97
03/22/23 RIDGID HI-EFFCNY FLTR 18.97
03/22/23 OSCILLATING MULTI-TOOL BLADE KIT 41.97
03/22/23 RECHARGEABLE LIGHT ARRAY HEADLAMP WI 29.97
$ 2,225.09
_________________________________________________________________________________________________
59
60
Exhibit G
____________________________________________________________________________________________________

Unsupported Purchases using John Deere Financial

Transaction
04/20/21 COMBO KIT, DRILL/DRIVER & IMPAC $ 179.99

04/20/21 BIT SET, SHOCKWAVE DRILL DRIVE 29.99
04/20/21 PANT, CARGO RIP STOP COTT BARK 42.99
07/15/21 JEANS, RUGGED FLEX 4PKT GRAVEL 44.99
07/15/21 JEANS, RIGBY DUNGAREE PEAT 44.99

07/15/21 LEVEL, TORPEDO MAG 5.99
07/15/21 RECIP BLADE KIT, 12PC W CASE 29.99

07/15/21 BIT, 5PC PERCUSSION SET W/TGH C 28.99
07/29/21 HOSE, NEVERKINK 5/8"X50' COMMER 29.99
08/02/21 ENTRY LEVEL HELMET 57.99

08/15/21 GLASSES, TIMBERSPORTS SERIES 13.99
08/15/21 GLASSES, BLACK WIDOW SMOKE 13.99
08/30/21 CASE, CARRYING WOODSMAN 009L-M 43.99
09/01/21 STICK ALUMINUM 4043-3/32 11.99
09/04/21 JUMP STARTER, JUMPBOOST V8 99.99
09/07/21 JEAN, RUGGED FLEX 5PKT HICKORY 38X32 44.99
09/07/21 SHIRT, SS TEK POLO BLACK 39.95
09/29/21 WIRE E711 23.99
10/16/21 SHOE LACE, ROUND BOOT WAXED BLK. 72" 4.99
10/21/21 JACKET, CROWLEY ZIP FRONT BLACK L 99.99

03/22/22 SET, 74PC IMPACT SET SHOCKWAVE 39.99
03/22/22 BTE SET, 29 PC 11N SHOCKWAVE 89.99
05/23/22 WORK BOOTS AND JEANS FOR CONSERVATION STAFF 49.98
05/23/22 SPEED ZONE HERBICIDE 29.99

05/23/22 FARMGENERAL WEED SPRAY 94.99
06/07/22 XP FORCE STRING TRIMMER 59.99

06/29/22 2 HERBICIDE, CROSSBOW 1 GAL 139.98
06/29/22 SPRAY, WEED FARM GENERAL GLY41 2 89.99
____________________________________________________________________________________________
61
Exhibit G
____________________________________________________________________________________________________


Transaction
07/25/22 TARGET, BULLSEYE 10" 10PK SHOT SEEK 16.99

07/28/22 MEMORY CARD, 1683 TRAILCAM 2PK 18.99
08/10/22 GREASE, MARINE WHEEL BEARING 14 0Z 9.98

08/10/22 FUNNEL, SUPER LONG NOSE 1.99
08/11/22 3 WORM, NIGHT CRAWLER 13 CT 12.57
09/14/22 TARGET, REVERSA CORRUGATED 31"X 23.5 9.98
09/19/22 WORM, NIGHT CRAWLER 18 CT 25.14
09/27/22 TARGET, 6"REACTIVE BULLEYES 5P 9.98
09/27/22 2 TARGET, REVERSA CORRUGATED 31"X 9.99
04/08/23 TRAP, HEAVY DUTY HAVAHART 139.99
04/22/23 GUARD, DRAIN HAIR SNARE 4.99

05/01/23 TRAP, LIVE 32" RACCOON 1-DR 69.99
05/01/23 TRAP, STEEL # 2 COIL SPRING 11.99
05/09/23 BLO-GUN, 2 FT W/2 TIPS 32.99
05/09/23 PLUG, 3/8" FX3/8MPT QC 5.29

05/09/23 SOCKET, 3/8" MNPT X3/8 QUICK CONNECT 7.49
06/01/23 2 SPRAY, WEED FARM GENERAL GLY41 2.5G 139.98
06/01/23 SPREADER, 25 LB. BROADCAST W/CANVAS 44.99

06/01/23 SEED, NO PLOW 5LB ANU 21.99
06/01/23 SEED, NO SWEAT NO TILL 13.99

06/01/23 SEED, RADISH THROW & GRO 16.99
06/01/23 SEED, FALL/WINTER/SPRING BLEND 29.99
06/01/23 SEED, GRASS ANNUAL RYEGRASS 11.85
06/12/23 2 SEED, TURFBUILDER SUN/SHADE GRASS 179.98
06/15/23 SPRAY, NEEM OIL 32 OZ 10.99
06/15/23 2 JEAN, RIGBY DUNGAREE GRAVEL 36X34 99.98
06/15/23 BOOT, 6" LACE PLAIN TOE DK.BRN. 11.5W 109.99
____________________________________________________________________________________________
62
Exhibit G
____________________________________________________________________________________________________


Transaction
06/20/23 TIMER, INDOOR -OUTLET ELECTROMECH 10.99

06/20/23 BATTERY, AAA ALKALINE BFK CARDED 6.99
06/20/23 SEED, BARRIDE COVER MIX FOOD PLOT 19.99
06/20/23 SEED, MEDIUM RED CLOVER 13.28
06/20/23 SEED, LADINO CLOVER 11.60
07/01/23 TARGET, REVERSA CORRUGATED 31"X 23.5 9.98
07/01/23 TARGET, 8" REACTIVE BULLSEYES 5PK 9.99

07/03/23 WEDGE, SKIN PACK 7.5 9.99
07/03/23 2 WEDGE, SKIN PACK 5.5 13.98

07/03/23 JEAN, RUGGED FLEX 5PKT GRAVEL 36X34 49.99
07/03/23 JEAN, RIGBY DUNGAREE GRAVEL 36X34 49.99

07/03/23 2 OIL, BAR & CHAIN NEW WOODCUTTER GAL 43.98
07/05/23 FIRE STARTER, GEL 32 OZ 13.49

07/05/23 BB, .177 CAT 4000 10.99
07/08/23 2 OIL, LOG SPLITTER HYDRAULIC 2 GAL 51.98

07/13/23 WORM, NIGHT CRAWLER 18 CT 9.98
Total $ 3,155.92
____________________________________________________________________________________________
63
64
Exhibit H
____________________________________________________________________________________________________

Unsupported Amazon Purchases

Transaction
04/27/21 Nutrafin Aqua Plus Water Container 23.06
05/07/21 SDS Display Rack 43.97
05/07/21 Mikede Neodymmium Magnets 10.99

05/22/21 Business Prime Essentials- Membership Fee 179.00
06/08/21 UNISEAL Flexible Tank Adapter 8.99
06/22/21 Multi-Vendor Rack Mount Kit 13.67
06/22/21 NavePoint Steel Panel Light 28.66
06/22/21 StarTech.com 8 Outlet 39.00
06/22/21 Tripp Lite Battery BackUp 225.70
06/22/21 NavePoint 12U Wall Mount 142.15
06/22/21 Discount (1.95)
06/23/21 8 Inch Adhesive Shooting Targets 79.71
07/09/21 Vertical Cable CAT5E 183.34
07/09/21 CIMPLE Company Cable Clips 12.97
07/09/21 Tupavco CAT5E Plug Crimp Jack 24.49
07/09/21 RW Routers Mount Kit 10.98
07/09/21 Marathon Flat Free Tire 119.46
07/09/21 Marathon Flat Free Lawnmower Tire 28.31
07/12/21 NavePoint Server Shelf 26.19
07/12/21 NavePoint AC FanKit 16.52
08/03/21 Zoo Med Reptile Basking Spot Lamp 29.50
08/03/21 Office Connect Port Switch 288.60
08/03/21 HPE Office Connect Switch 288.60
08/05/21 SafeCO Acrylic Collection Box 49.30
08/05/21 Star Micronics Receipt Printer Stand 559.95
08/10/21 Three Columbia Men's Pullovers 64.95
08/19/21 Plasticade folding Double Sided Sign 269.99
08/30/21 Chainsaw Bar scabbard Cover 32.90
09/10/21 Ninja Battery For HP 30.99
09/10/21 Max Gear Ballot Box 50.89
09/15/21 Kendall Wall Cabinet 65.49

____________________________________________________________________________________________
65
Exhibit H
____________________________________________________________________________________________________

Unsupported Amazon Purchases

Transaction
09/15/21 BioHazard Disposable Container 22.99
10/01/21 Bee Paper Sketch Roll 24.63
10/01/21 OakRidge Containers 24.97
10/01/21 Double Wall Mount Glove Box 19.95
10/01/21 King Seal Glove Box Holder 13.29
10/13/21 Key Cabinet With Digital Lock 199.99
11/04/21 New Pig Small Wall Mount 256.00
11/26/21 Industiral Pro-Cutting Fluid 9.45
11/26/21 P-Touch Label Maker 19.22
11/26/21 Pipe Threading tool 59.99
11/26/21 Label Placement Tape 14.98
11/26/21 5 Pack Label Maker 13.99
Total $ 3,625.82
____________________________________________________________________________________________
66
Exhibit I
____________________________________________________________________________________________________

Unsupported Ultimate Image Purchases

Transaction
06/02/21 T-Shirt with Black Logo on Left Chest $ 8.00

06/02/21 T-Shirt with Black Logo on Left Chest 8.00
06/10/22 LC10 Adjustable Mossy Oak Hat 12.00
06/10/22 CBI305 Hi-Vis Trim Cap - ^
____________________________________________________________________________________________
67
Exhibit I
____________________________________________________________________________________________________


Transaction

____________________________________________________________________________________________
68
Exhibit I
____________________________________________________________________________________________________


Transaction

05/22/23 Long Sleeve T-Shirt with Black Logo on Left Chest 11.00
____________________________________________________________________________________________
69
Exhibit I
____________________________________________________________________________________________________


Transaction
05/22/23 DRI-DUCK Pheasant Cap 17.00
05/22/23 Outdoor Pony-tail Mesh Back Cap 13.00
____________________________________________________________________________________________
70
Exhibit I
____________________________________________________________________________________________________


Transaction

05/22/23 The Game-Ultralight Booney Hat 20.00
$ 1,227.00
^ - Promotional items provided free of charge.
____________________________________________________________________________________________
71
76
___________________________________________________________________________________________________

Improper and Unsupported Purchases From Other Vendors

Transaction
Date Vendor Name Description Per Supporting Documentation
04/12/21 Gall's Tru-Spec 24-7 Performance Short Sleeve Polo

TUBE COPPER, VLV BALL 1" THREADEDLF, COUPLING GLV 1X1, HEX
BRISHINGS 1X3/4 GLV, NIPPLE GALV 1 "XCLOSE, NIPPLE GALV 1X2,
04/14/21 TAMA TOLEDO ACE
ELBOW 90 3/4 & 2/4 COPR, ADAPTER 3/4 COPR3/4 MPT, UNION C
TO C 3/4 COPPER
PROTECTANT AMR ALL 160Z, HARDWARE, LED FEIT MR16 EQ SW,

CURVED SCRUB BRUSH
05/17/21 TAMA TOLEDO ACE SINGLE CUT KEY
05/26/21 TAMA TOLEDO ACE SINKTRAP, J BEND, FAUCT SPRAY HEAD/HOSEBLK
06/04/21 TAMA TOLEDO ACE SWITCH
SPRING SNAP, VLV BALL, GALV NUTS CARR SCREW, CTRL PUMP AND
GO
06/10/21 TAMA TOLEDO ACE UNION SCH40 PVC 1" ELBOW 45 1.5"
06/23/21 TAMA TOLEDO ACE SPRYNT, ACE BETTER BRSH, PAINT BRUSH, PAINT TRAY, VOCOILENM
FLEX TUBING, ELEC TAPE, TERM RING, HARDWARE SCEWS AND

BOLTS
ACETONE, WD40, BOLT, J W/NUT, HARDWARE FOR TRUCK UTILITY

BOX
07/06/21 PAUL'S ACE HARDWARE PLUMBING SUPPLIES
07/08/21 PAUL'S ACE HARDWARE ELECTRICAL NUTS, LEVEL, DIGITAL T-BEVEL
ZIP-TIES, CABLE CLAMPS, TERM RINGS, NUTS AND BOLTS, SPRAY

07/12/21 PAUL'S ACE HARDWARE
PAINT
07/16/21 PAUL'S ACE HARDWARE DUMP STATION SEPTIC SUPPLIES
07/26/21 PAUL'S ACE HARDWARE FAUCET AND VALV, SWITCH PRESSURE, FILTER
07/26/21 TAMA TOLEDO ACE GROUND ROD, WIRE, ELEC CONDUIT, GROUNDING CLAMPS
07/28/21 PAUL'S ACE HARDWARE FLEX TUBING, ELEC TAPE, WIRE CONNECTORS
07/28/21 PAUL'S ACE HARDWARE PEX PIPE, SHARKBITES, CRIMS, EMT CONNECTORS
07/29/21 PAUL'S ACE HARDWARE PIPE CUTTER, ELBOW GLV, NIPPLE GALV, STRAIT VALVE
07/30/21 PAUL'S ACE HARDWARE JUNCTION BOX, JUNCTION COVER, EMT CONNECTORS
_________________________________________________________________________________________________
73
Exhibit J
___________________________________________________________________________________________________
Amount Improper Unsupported
$ 34.95 - 34.95
34.95 - 34.95
34.95 - 34.95
58.01 - 58.01
34.95 - 34.95
34.95 - 34.95
45.99 - 45.99
30.06 - 30.06
24.90 - 24.90
26.97 - 26.97
9.99 - 9.99
34.95 - 34.95
34.95 - 34.95
255.58 - 255.58
9.78 - 9.78
169.33 - 169.33
19.40 - 19.40
30.64 - 30.64
47.24 - 47.24
86.76 - 86.76
43.59 - 43.59
60.50 - 60.50
59.26 - 59.26
77.67 - 77.67
35.44 - 35.44
76.78 - 76.78
45.63 - 45.63
16.73 - 16.73
_________________________________________________________________________________________________
74
___________________________________________________________________________________________________


Transaction
08/03/21 Gall's B39 Blackinton Customized Badge with Upgrades
08/17/21 TAMA TOLEDO ACE HARDWARE
08/20/21 TAMA TOLEDO ACE NEW KEY
HOSE CLAMPS, CLAMP, WASHER SPLIT JOINT, PLUG INSERT POLY

3/4, PLUG INSERT POLY 1
RTSP VOCOILENM FLTWHT GL, TOGGLE SWITCH WALPLT1GWH,

WALLPLAT BLANK 2G WHT, ACE BETTER RLR 9X3/8 3 PK
08/31/21 TAMA TOLEDO ACE WATER HOSE NOZZLE, HARDWARE
09/07/21 # ALLAN'S ORCHARD Stihl Chainsaw
09/13/21 TAMA TOLEDO ACE SINGLE CUT KEY
09/23/21 TAMA TOLEDO ACE CM FILTER RED PUSH ON
CABLE COILED 1/4 "X6", MAG 2' COV LCK 2' SHKL, LOCKING CABLE
6' PYTHON
COUPLE 1.5DWVI .5SCH40HXH, ELBOW 45 PVC DWV STR1 .5",

10/26/21 TAMA TOLEDO ACE ELBOW90PVC DMV 1.5" STREET, SHARKBITE COUPLE 3/8"
HARDWARE
11/22/21 # ALLAN'S ORCHARD Chains
11/22/21 TAMA TOLEDO ACE RIGID CONDUIT, 90 DEGREE ELBOWS
12/02/21 TAMA TOLEDO ACE HARDWARE, NIPPLE OFFSET RIGID 1/2", ELBOW PULL 90D RGD 1/2"
HARDWARE, TERMINAL RING 12-10AWG, CONN CUTT INS 12-10G

PK50, CONNECTOR COMPT EMT 1/2', WIRE CONN OR 25PK
SCREWON, CONDUIT COUPLING SLV 1/2", CONDUIT COUPLING SLV
1/2"
12/07/21 TAMA TOLEDO ACE PUSH ADPTR 1/2" FPT 4PK, S6 ELBOW 1/2X
PLUMBERS PUTTY 3W, NIPPLE OFFSET RIGID 1/2", HEX BUSHING

GLV 3/4X1/2"
PIPE PEX 3/4 X 5 RED, CLEANR GOO GONE 32OZ, COUPLE 3"DWV X3
02/02/22 TAMA TOLEDO ACE SCH40HXH, BUSHING1.5X1 .25SXS SCH40, BUSHING .25SP .5PPT
SCH40
02/07/22 TAMA TOLEDO ACE ELECTRICAL BOX, CEILING PAIN, 3" DRAIN PIPE
02/09/22 TAMA TOLEDO ACE SHRK 3/4" Elbow, Elbow Flex 3", Elbow 90 PVC DWV, LED A15 2 Pack
_________________________________________________________________________________________________
75
Exhibit J
___________________________________________________________________________________________________
100.54 - 100.54
32.99 - 32.99
1.80 - 1.80
2.49 - 2.49
12.01 - 12.01
71.44 - 71.44
20.55 - 20.55
650.00 - 650.00
4.98 - 4.98
19.99 - 19.99
64.96 - 64.96
1.05 - 1.05
45.27 - 45.27
650.00 - 650.00
23.34 - 23.34
10.12 - 10.12
67.08 - 67.08
36.98 - 36.98
15.45 - 15.45
4.80 - 4.80
3.54 - 3.54
20.55 - 20.55
24.06 - 24.06
10.66 - 10.66
106.05 - 106.05
_________________________________________________________________________________________________
76
___________________________________________________________________________________________________


Transaction
02/18/22 TAMA TOLEDO ACE PEX BALL VALVE, PEX BUSHING, NIPPLE BLACK 1/2"
02/24/22 TAMA TOLEDO ACE PEX PIPE, PEX ADAPTER
05/27/22 TAMA TOLEDO ACE PAINT ROLLER AND PAIN STICK
05/27/22 TAMA TOLEDO ACE PAINT ROLLER AND PAINT STICK
06/03/22 TAMA TOLEDO ACE LED BULB WHITE GREASE
06/28/22 TAMA TOLEDO ACE ACE RSTP SPRAY
07/13/22 TAMA TOLEDO ACE HARDWARE FOR FLAGS
07/14/22 TAMA TOLEDO ACE HARDWARE FOR FLAGS
07/19/22 TAMA TOLEDO ACE HARDWARE FOR FLAGS AND STING LINE
07/20/22 TAMA TOLEDO ACE HARDWARE FOR FLAGS AND LEVEL FOR STING LINE
07/22/22 TAMA TOLEDO ACE ELECTRIC TAPE, WATERPROOF CRIMPS, BUTT SPLICE
07/29/22 TAMA TOLEDO ACE ROPE, PLATIC COVER FOR PAINTING
08/20/22 TAMA TOLEDO ACE 14-IN-1 PAINTERTOOL, PUTTY KNIFE
05/11/23 BEAR'S INC. - OK TIRE INTERSTATE BATTERY
06/19/23 # AMG N/A
#- Transaction date was not available so used claim date.
_________________________________________________________________________________________________
77
Exhibit J
___________________________________________________________________________________________________
21.24 - 21.24
41.96 - 41.96
34.95 - 34.95
34.95 - 34.95
13.58 - 13.58
13.58 - 13.58
32.57 - 32.57
20.97 - 20.97
3.40 - 3.40
1.60 - 1.60
14.69 - 14.69
6.09 - 6.09
66.40 - 66.40
32.47 - 32.47
2.98 - 2.98
47.94 - 47.94
339.90 339.90 -
557.95 - 557.95
$ 4,762.82 339.90 4,422.92
_________________________________________________________________________________________________
78
of the
Staff
This special investigation was performed by:
Richard D. Flenory, CFE, CIA, Staff Auditor

Julius Cooper, Staff Auditor
Gono Quaye, Staff Auditor
Melissa J. Finestead, CFE

Deputy Auditor of State
79

PID Tama Co Dept of Conservation R 3DF5982924497

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OFFICE OF AUDITOR OF STATE

$75,293.34 in unsupported disbursements. The improper disbursements identified includes

purchases at other vendors.

The $75,293.34 of unsupported disbursements identified includes $55,759.04 of net purchases

deposited with the County Treasurer.

Department’s internal controls are strengthened, including segregation of duties, performing

disbursements are properly supported and approved by the Board.

on the Auditor of State’s website at Special Interest Reports.

FOR THE PERIOD

Auditor of State’s Report 3-4

Auditor of State’s Report

To the Tama County Board of Supervisors and

(2) Interviewed County officials and Department personnel to obtain an understanding of

These procedures identified $1,570.93 of improper disbursements and $75,293.34 in unsupported

Procedures performed identified $1,570.93 of improper disbursements and $75,293.34 in unsupported

IMPROPER AND UNSUPPORTED DISBURSEMENTS

The improper and unsupported disbursements are detailed below.

Visa Credit Card Purchases

08/10/22 PUMP, BATTERY POWERED FUEL TRANSFER $ 69.99

Amazon Capital Services

Other Vendor Purchases

As previously stated, we reviewed the Department’s disbursements to determine if purchases were

REVENUES AND RECEIPTS

OTHER ADMINISTRATIVE ISSUE

Recommendation – We realize segregation of duties is difficult with a limited number of staff.

Recommendation – County officials in conjunction with the Department officials should

• Implement an inventory tracking system to ensure an appropriate level of supplies

Recommendation – County officials in conjunction with the Department officials should

Recommendation – Oversight by County officials is essential and should be an ongoing effort.

Report on Special Investigation

Improper and unsupported disbursements:

Menard's Exhibit B $ - 62,301.75 62,301.75

Menard's Returns Exhibit C - (4,194.75) (4,194.75)

Menard's Rebates Page 8 - (2,347.96) (2,347.96)

Ultimate Image Exhibit I - 1,227.00 1,227.00

Casey's Page 11 - 316.36 316.36

Staples Table 3 114.89 587.05 701.94

Other Vendors Exhibit J 339.90 4,422.92 4,762.82

Total $ 1,570.93 75,283.34 76,854.27

Report on Special Investigation

Unsupported Menards Purchases

02/12/21 MISC SUPPLIES $ 84.93

Report on Special Investigation

Unsupported Menards Purchases

06/22/21 MISC SUPPLIES 490.52

Report on Special Investigation

Unsupported Menards Purchases

08/20/21 MISC SUPPLIES 33.67

Report on Special Investigation

Unsupported Menards Purchases

11/05/21 1 GANG UNIV COVER GRAY 3.48

Report on Special Investigation

Unsupported Menards Purchases

11/16/21 GRY 20A SP BACKWRE TOGGLE 2.98

Report on Special Investigation

Unsupported Menards Purchases

12/01/21 6 1/2" X 18" GALV NIPPLE 49.14

Report on Special Investigation

Unsupported Menards Purchases

12/06/21 MISC SUPPLIES 258.00