FIU Critically Evaluate the PC Card Program Manual Risk Control Matrix Essay

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Florida International University

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This is our group project, I need to do assignment 2 only with the Excel file!!!

The fourth attached files is for my group member to fill in.

Assignment 2

Your second task is to critically evaluate the PCard Program Manual for the University by completing the following steps:

1. Figure 2 provides a Risk-Control Matrix. Complete the following columns in the providedRisk-Control Matrix: Risk, Control from the University PCard Program Manual, Person Performing the Control, Frequency (columns A–D in Excel). You must map the internal controls outlined in the University’s PCard Program Manual to the risks, as well as the person (or area) who is performing the control and how frequently the control is to be performed. Not all risks necessarily have a corresponding internal control (hint: these would be internal control weaknesses), and not all internal controls mitigate an identified risk.

2. Identify weaknesses, inconsistencies, and missing information in the provided PCard Program Manual. Write a memo (not to exceed two pages) to Dr. Keith Newerla, President of the University Board of Regents, outlining necessary changes, additions, and deletions. Use appropriate grammar, spelling, and formatting (i.e., headers, footers, titles/descriptions of tests).

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ISSUES IN ACCOUNTING EDUCATION Vol. 28, No. 4 2013 pp. 913–927 American Accounting Association DOI: 10.2308/iace-50508 Understanding the Links Between Audit Risks and Audit Steps: The Case of Procurement Cards Kevin E. Dow, Marcia Weidenmier Watson, and Vincent J. Shea ABSTRACT: This case requires students to conduct an internal audit of a procurement card (PCard) program at a fictitious university. The primary objective of this case is to help students (1) understand the link between risks and controls for a given organization and then (2) link those risks and controls with the appropriate substantive and control tests. Students must complete a Risk-Control Matrix, develop an audit plan, and then conduct substantive audit tests on PCard transactions using Excel or generalized audit software. This audit provides a rich setting for students to complete a variety of realworld audit tasks to identify compliance (or non-compliance) with the PCard Program rules and to prepare business memos to communicate findings. Student feedback indicates that the case not only is realistic, interesting, and a positive learning experience, but also encourages critical thinking. In addition, the case significantly increased students’ perceptions regarding their familiarity with PCards, use of generalized audit software (GAS) in compliance audits, and understanding of internal audit uses of GAS. Keywords: PCard; internal audit; risks; internal controls; generalized audit software. CASE The Dilemma A midsize university in the Midwest (hereafter, the University) recently adopted a PCard Program. The procurement supervisor, Paul Cardswell, spearheaded the Program, convincing University administrators that PCards would streamline purchases and save the University lots of money. Paul first researched PCard Programs at other universities and created a university PCard Program Manual by taking what he believed to be the best parts of the other policy manuals and using a cut-and-paste technique (see the attached University PCard Program Manual). The manual and PCards were then provided to designated employees and departments in Kevin E. Dow is an Assistant Professor at the University of Nottingham Ningbo, Marcia Weidenmier Watson is an Associate Professor at Mississippi State University, and Vincent J. Shea is an Assistant Professor at St. John’s University. The authors thank participants at the 2011 AAA IS Section Midyear Meeting and 2011 AIS Educators Conference for their helpful comments. Published Online: April 2013 913 914 Dow, Watson, and Shea December 2009. No formal employee training has been provided yet. To date, the only review that has been done has been simply to verify adequate documentation at the departmental level. The University President has recently contacted Paul. The President has just returned from a meeting of university administrators at which one of the topics of conversation was PCard abuse. Apparently, some administrators, staff, and professors at other universities use PCards inappropriately to enjoy free meals, supplies, and travel. The President is sure that the same thing is not happening here at his University, because human resources conducts a thorough background check on all employees prior to hiring. However, given tight university budgets and the fact that University-issued PCards have charged almost $20 million in transactions, he wants to be sure. Therefore, he asks Paul his opinion. Paul tells the President that he will investigate the situation and get back to him. First, Paul does some research. He discovers that the most likely way an employee can misuse organizational assets is via asset misappropriation, such as submitting an invalid or inflated expense reimbursement (ACFE 2012). He also learns that 85 percent of employees misusing organizational assets have never done that before (ACFE 2012). These newly learned facts make Paul more concerned about compliance with University PCard Program policies. Unfortunately, Paul does not have time to investigate the situation himself. Therefore, he hires you as an intern to perform an independent, risk-based internal audit of the PCard Program. To help get you started, Paul provides you with the following background information on PCards and PCard audits that he gathered when he started the Program. Reengineering the Expenditure Cycle with PCards The Expenditure Cycle may involve processing purchase requisitions and purchase orders, matching internal documents with vendor documents, preparing checks, stuffing and mailing payments, and posting entries into a variety of journals and ledgers. This makes the traditional processing of the Expenditure Cycle labor-intensive, long, and costly. In fact, the average administrative cost for a purchase order is $91, and the average time to complete transactions is 32 days (Palmer and Gupta 2007). Given that most vendor invoices are for small dollar amounts (less than $1,000) (IOMA 2009b), the cost and associated transaction time seem excessive and can be significantly reduced. One way to reengineer both the procurement and cash disbursement activities of the Expenditure Cycle is through the use of procurement credit cards (also known as corporate purchasing cards, PCards, or P-Cards), which streamline much of the process. The PCard is an alternative to the existing procurement and cash disbursement processes, and provides an efficient method of purchasing and paying for small-dollar, routine purchases. Rather than purchase using the cumbersome, traditional purchase requisitions, purchase orders, invoices, and checks, a PCard Program that issues PCards to employees can streamline the process. A typical PCard Program enables employees to conveniently purchase low-dollar goods and services directly from any vendor that accepts a credit card. Individual spending limits are established for each PCard based on the employee’s needs. The direct buying by employees eliminates the need for purchase requisitions, purchase orders, and vendor invoices, as well as the upfront review and preapprovals built into the traditional Expenditure Cycle, thereby significantly reducing processing costs and time. In fact, the cost of a PCard transaction is usually less than $10 (versus the traditional $91) with only 20 days to complete the transaction (versus the traditional 32 days) (IOMA 2009b). Therefore, a PCard Program saves considerable money, time, and effort. Many organizations are taking advantage of these savings as evidenced by more than 70 percent of organizations having a PCard Program by 2008 (Palmer and Gupta 2007). The potential benefits of the PCard are significant for both the card holder and the organization, as is described below. Issues in Accounting Education Volume 28, No. 4, 2013 Understanding the Links Between Audit Risks and Audit Steps: The Case of Procurement Cards 915 Benefits to the Card Holder/Employee    Eliminates the need to use personal funds for purchases and then obtain reimbursements. Provides convenience, flexibility, and security. Allows the employee/organization to obtain goods faster than through the traditional procurement process. Benefits to the Organization    Reduces the number of purchase orders, vendor invoices, checks, reviews, and preapprovals. The typical procurement/payables function has 80 percent of its purchase transactions accounting for less than 20 percent of total purchase dollars (Schaeffer 2002). Thus, the procurement function traditionally spends much of its time on small purchase transactions. The use of the PCard allows the procurement function to focus its efforts on large dollar transactions. Capitalizes on the worldwide acceptance of credit cards. Implementing a PCard Program Procurement, which is often responsible for administering the PCard Program, selects a financial institution (usually American Expresst, MasterCardt, or Visat) to provide program services to the organization. The organization sets predetermined limits on PCards and then issues the PCards to employees in the Program. When an employee makes a purchase (in person, by phone, or over the Internet), the vendor requests a purchase authorization at the point of sale. As with any credit card, the PCard system validates the transaction against the preset limits. Unique internal controls can also be established within a PCard Program. For example, transactions are instantaneously approved or declined based on PCard authorization criteria such as:     Number of transactions allowed per month and per day; Single-purchase limit, including shipping costs, not to exceed preset limits; Monthly spending limits; and Approved commodity types (for example, office supplies are allowed, while travel expenses are not allowed) using Merchant Category Codes (MCCs). MCCs are four-digit numbers used by the bank card industry to classify vendors/industries into market segments. There are approximately 600 MCCs, which denote various types of businesses (e.g., 4215, Courier Services; 5111, Office Supplies; and 5722, Household Appliance Stores). Each unit (or department) often has a designated PCard administrator, who is responsible for the coordination and administration of the PCard Program. The PCard administrators also serve as reviewers, who are responsible for the coordination and administration of a designated group of PCard holders within their unit (or department). Reviewers make sure that all transactions for which they are responsible are reviewed in the settlement system prior to being moved from the settlement database into the general ledger to update account balances. Reviewers also maintain PCard receipts for these transactions. All receipts are kept on file locally in accordance with record retention policy (often for four or five years). The PCard Program should provide clear communication of policies via a PCard policy manual that contains the following items (IOMA 2007, 2009b):    Card issuance: Which employees are eligible for a PCard? Card usage: How should the PCard be used? Allowable and restricted transactions: What items can be purchased? Issues in Accounting Education Volume 28, No. 4, 2013 Dow, Watson, and Shea 916        Adjustments and disputed purchases: What happens if adjustments to the purchase price need to be made (e.g., sales tax incorrectly incurred, alcohol purchased, wrong amount charged by vendor)? Recordkeeping requirements: What receipts should be submitted? How long should receipts be kept? Account reconciliation and maintenance: Who is in charge of account reconciliation? Who maintains PCard limits and restrictions? Penalties for abuse and fraud: What happens if a PCard is misused? Lost cards: What to do if a PCard is lost? Internal controls: What internal controls are in place to help ensure compliance? PCard audits: What type of PCard audits will be performed, how frequently, and by whom? In addition to having a clear policy manual, best-in-class PCard Programs typically also have the following characteristics (IOMA 2007, 8; Anonymous 2008):          Top management support with good communication; Traditional expenditure cycle activities are first studied, reengineered, and streamlined to create the PCard Program; Employee training on PCard usage; Established benchmarks and metrics (such as targets in the reduction in total purchasing costs); Mandated card use for certain types of employee spending, specified suppliers, and transaction amounts; Enforcement policies for violations of PCard policies (e.g., charge back to department or employee, termination, criminal charges, and legal action); Integration with enterprise resource planning (ERP) systems and/or e-procurement software; Combination of credit cards and supplier/ghost cards;1 and An audit process. PCard Audits As highlighted above, best-in-class PCard Programs include an audit process. PCard audits should consider both compliance with the Program’s regulations and the effectiveness of the Program’s processes. Thus, PCard audits should look for errors and irregularities, misuse, fraud, and ways to improve the efficiency of the PCard Program. Potential PCard errors and irregularities include incorrect foreign currency translations or the incurring of sales tax on non-taxable transactions. Potential PCard misuse includes not providing required documents, use of the card by the wrong person, and pyramiding (i.e., splitting transactions into multiple purchases to circumvent transaction limits). Potential PCard fraud includes purchasing prohibited or personal items via the PCard. To detect these anomalies, the internal audit function periodically performs audits to verify that items purchased are received and that organizational policies and procedures are followed. A PCard audit may be performed as a separate audit or as part of a Sarbanes-Oxley Section 404 audit on internal controls. PCard audits should ‘‘use risk-based auditing to identify PCard risk and evaluate how effective the risks are being managed with existing PCard controls’’ (IOMA 2003, 10). A riskbased internal audit identifies key controls that are ‘‘required to provide reasonable assurance that risks are effectively managed’’ (IIA 2010, part 5). Key controls are the combination of manual and automated internal controls that work together to mitigate business risks within an acceptable level for the organization. Key controls need to be properly designed and fully functioning to mitigate 1 A supplier/ghost card is a high-limit charge account with a vendor that consolidates all charges on a single statement (similar to a monthly credit card statement) (Accounts Payable Channel 2008). Issues in Accounting Education Volume 28, No. 4, 2013 Understanding the Links Between Audit Risks and Audit Steps: The Case of Procurement Cards 917 risks. Thus, the audit should examine whether (1) the PCard Program has appropriately designed internal controls to mitigate organizational risks efficiently and effectively; (2) all employees and information technology systems actually follow the prescribed controls; and, ultimately, (3) only valid transactions are in the system (i.e., the controls are effective). To assess the design of PCard controls, internal auditors will often first examine the policies and procedures of the PCard Program Manual. A Risk-Control Matrix of organizational objectives and identified risks should be mapped to the internal control policies to ensure that all risks are mitigated so that organizational objectives can be achieved. To assess whether designed controls are in place, the internal auditor will conduct control tests, which may include (1) interviewing the Program director, Program administrators (reviewers), and employees about their PCard activities; (2) observing the participants as they conduct their PCard activities; (3) performing a basic analysis to gain an understanding of the data and client; and (4) examining controls defined in information technology systems. Finally, to assess the effectiveness of the PCard controls, the internal auditor will conduct substantive tests of transactions by using generalized audit software (GAS) to data mine (i.e., examine) the PCard transactions for anomalies. CASE REQUIREMENTS Assignment 1 You have been hired to perform a risk-based internal audit of the PCard Program for the first four months of 2010 (IIA 2010, part 5). Prior to the formal assignments of this case, you are required to gain an understanding of the data and the client by performing some basic analysis. As part of your preliminary fact gathering, you learn that card holders have the following limits: $2,500 maximum per transaction, a $2,500 daily maximum, and a monthly maximum of $10,000. With this information in hand, you now request the PCard Program files. a. First, review all provided information. Verify that you have the PCard Transactions Excel data file, the PCard Program Manual Word file, and the Risk-Control Matrix Excel file. b. Validity of data file: 1. Verify that all fields are in the proper format (DATE is a Date Field, etc.). 2. Verify that all fields needed for analysis are included. c. Completeness of data file: Procurement has provided control totals. Recalculate the totals to confirm that all records are included. See Figure 1. d. Conduct some preliminary analysis on the dataset (this analysis may be done using Excel or GAS). Such analyses may include but should not be limited to: 1. Perform a Benford’s Law Analysis. 2. Determine how many card holders used their cards during the audit period. 3. Determine who are the top five users of/spenders with the PCard for: a. total purchases during the audit period; b. monthly purchases (for each month); c. daily purchases. 4. Determine which card holders (if any) have multiple cards. 5. Determine whether card holders have duplicate transactions. Note: You may identify seemingly duplicate transactions that may need to be manually verified. e. Write a memo (not to exceed two pages) to Dr. Keith Newerla, President of the University Board of Regents, highlighting the current status of the project. Use appropriate grammar, spelling, and formatting (i.e., headers, footers, titles/descriptions of tests). Issues in Accounting Education Volume 28, No. 4, 2013 Dow, Watson, and Shea 918 FIGURE 1 Control Totals Provided by Telecommunications Assignment 2 Your second task is to critically evaluate the PCard Program Manual for the University by completing the following steps: 1. Figure 2 provides a Risk-Control Matrix. Complete the following columns in the provided Risk-Control Matrix: Risk, Control from the University PCard Program Manual, Person Performing the Control, Frequency (columns A–D in Excel). You must map the internal controls outlined in the University’s PCard Program Manual to the risks, as well as the FIGURE 2 Risk-Control Matrix Issues in Accounting Education Volume 28, No. 4, 2013 Understanding the Links Between Audit Risks and Audit Steps: The Case of Procurement Cards 919 person (or area) who is performing the control and how frequently the control is to be performed. Not all risks necessarily have a corresponding internal control (hint: these would be internal control weaknesses), and not all internal controls mitigate an identified risk. 2. Identify weaknesses, inconsistencies, and missing information in the provided PCard Program Manual. Write a memo (not to exceed two pages) to Dr. Keith Newerla, President of the University Board of Regents, outlining necessary changes, additions, and deletions. Use appropriate grammar, spelling, and formatting (i.e., headers, footers, titles/descriptions of tests). Assignment 3 Develop a plan for the PCard audit covering the first four months of 2010. Document your plan by completing the Test Plan and Information Required columns (columns E and F in Excel) in the Risk-Control Matrix. A sample PCard audit program (in a slightly different format) can be found at: http://www.ignet.gov/pande/faec/caguidegpc.pdf. Write a memo (not to exceed one page) to Dr. Keith Newerla, President of the University Board of Regents, highlighting the current status of the project. Use appropriate grammar, spelling, and formatting (i.e., headers, footers, titles/descriptions of tests). Assignment 4 Conduct substantive tests of the PCard transactions by analyzing the PCard data provided by Procurement using GAS. As you analyze the data, think about how your findings impact the organization. Your deliverable for Assignment 4 is to (1) complete the Manual Review Test Results and Analytical Review Test Results columns (columns G and H in Excel) of the Risk-Control Matrix and (2) write a memo (using Microsoft Word; not to exceed two pages) to Dr. Keith Newerla, President of the University Board of Regents, highlighting each of the tests performed and the results of each test. If you do not have the necessary information to complete a specified test, state so. Incorporate an unlimited number of appendices as supporting documentation. Use appropriate grammar, spelling, formatting (i.e., headers, footers, titles/descriptions of tests), and subtotals to summarize detail records. A sample audit report can be found at: http://www.wmata.com/about_ metro/docs/p_card_audit.pdf. Overall Guidance The Procurement Department has provided you with the necessary files containing all of the PCard transactions and related information required for your analysis. The three files consist of: (1) the PCard Transactions file; (2) the PCard Program Manual for the University; and (3) a RiskControl Matrix. The PCard Transactions file consists of approximately four months of purchasing records for the University from January 1, 2010 through April 30, 2010. Table 1 provides the record layout for this file. The PCard Program Manual lists the policies governing the PCard Program. Any deviation from those policies is considered an internal control violation. The third file, the RiskControl Matrix, identifies one example of a risk applying to the PCard Program. Finally, Table 2 provides a list of Prohibited MCCs, which helps determine whether a purchase is in violation of University (and PCard Program) policy. Issues in Accounting Education Volume 28, No. 4, 2013 Dow, Watson, and Shea 920 TABLE 1 Transaction Table Layout Field Name Card Holder Card Number Posted Date Transaction Date Transaction Description Vendor MCC Exchange Document Amount U.S. Source Amount Foreign Source Currency Source Description Data Type Card Holder Name Card Holder Number Date transaction was submitted by vendor to financial institution Date of transaction Description of transaction (vendor name) Vendor primary MCC Conversion rate to U.S. dollars if a foreign transaction Transaction amount in U.S. dollars Transaction amount in local currency Currency used for source amount (e.g., USD) Transaction type: Purchase, debit, credit Character Numeric Date Date Character Numeric Numeric Numeric Numeric Character Character TABLE 2 Prohibited Merchant Category Codes (MCCs) 3000–3299 3351–3440 3501–3744 4121 4131 4411 4722 5541–5542 5813 5921 6010–6300 7011 7012 7261 7273 7276 7297 7298 All Airlines All Rental Car Agencies All Hotels Taxicabs and Limousines Bus Lines Cruise Lines Travel Agencies Service Stations, Fuel Dispensers Bars, Cocktail Lounges, Discotheques Package Stores, Beer, Wine, Liquor Financial Institutions and Cash Disbursements Lodging Hotels, Motels, Resorts Timeshares Funeral Services and Crematories Dating and Escort Services Tax Preparation Services Massage Parlors Health and Beauty Spas REFERENCES Accounts Payable Channel. 2008. Reducing paper invoices with ghost cards. Available at: http://www. theapchannel.com/accounts-payable/node/259 Anonymous. 2008. Ten tips to preventing p-card fraud. Purchasing (June): 26. Association of Certified Fraud Examiners (ACFE). 2012. Report to the Nations on Occupational Fraud and Abuse. Available at: http://www.acfe.com/uploadedFiles/ACFE_Website/Content/rttn/2012-reportto-nations.pdf Institute of Internal Auditors (IIA). 2010. Practice Advisory 2200-2: Using a top-down, risk-based approach to identify the controls to be assessed in an internal audit engagement. Available at: http://www. Issues in Accounting Education Volume 28, No. 4, 2013 Understanding the Links Between Audit Risks and Audit Steps: The Case of Procurement Cards 921 theiia.org/guidance/standards-and-guidance/ippf/practice-advisories/list-items/index.cfm? i¼12967&Site¼iia (members only) Institute of Management & Administration (IOMA). 2003. How to audit your P-Card program, assess its risks, limit losses, and comply with S-O. Managing Accounts Payable (December 1): 10–11. Institute of Management & Administration (IOMA). 2007. Best in-class P-Card programs. Managing Accounts Payable (December 1): 8. Institute of Management & Administration (IOMA). 2009a. 7 key factors for building a strong P-Card policy manual. Managing Accounts Payable (February 1): 2–3. Institute of Management & Administration (IOMA). 2009b. Metrics reveal how much P-Cards streamline P2P. Managing Accounts Payable (August 1): 12–13. Palmer, R., and M. Gupta. 2007. The 2007 purchasing card benchmark survey results. RPMG Research Corporation. Available at: http://www.rpmgresearch.net/product-view.php?product_id¼29 Schaeffer, M. S. 2002. Essentials of Accounts Payable. New York, NY: John Wiley & Sons, Inc. Issues in Accounting Education Volume 28, No. 4, 2013 RISK Control from the University PCard Program Manual PCards are not issued in accordance with PCard Program policies. Training in the proper use of the card is required and provided by Procurement to all prospective cardholders. You must schedule a one-hour training session with the System Administrator prior to receiving your card. The University Risk Control Matrix PCard Program Person Performing the Control System Administrator Frequency Test Plan Information Required As needed -Review training log/schedule. -Interview card holders to see if they were trained and understand Program policies. PCard manual and training documentation Manual Review Test Results Analytical ReviewTest Results -A review of the schedules suggests that training is not being done -Interviews are beyond the scope of this audit and should be conducted later. -No Analytical test required University Purchasing Card Manual The Univeristy Purchasing Card is a Mastercard credit card to be used for making departmental purchases OVERVIEW: The University Purchasing Card offers many advantages for both the employee and the university: • Elimination of purchase orders and check requests for purchases less than $2,500 • Reduction of processing and archiving paperwork • Reduction of postage and mailing costs • Orders for goods can be made in person, by phone, fax, mail, or on the internet • Timely shipment of goods • Expedited payments to vendors • Opportunities for discounts on Internet orders GETTING STARTED You can begin enjoying the advantages of the Purchasing Card as soon as you receive your card. Training in the proper use of the card is required and provided by Procurement to all prospective cardholders. You must schedule a one-hour training session prior to receiving your card. Your new Purchasing Card will arrive in 7-10 working days following the completion of the mandatory training. Accounts Payable will call you when the card arrives. You can pick up your card in person, have it mailed to your office via interoffice mail, or mailed directly to your home address. CARD INFORMATION AND AUTHORIIZATION Purchasing Cards are issued in the name of a University employee and are to be used for university related purchases only. As a cardholder, you are authorized to sign receipts for purchases made on your card and you may, at your discretion, designate others who may also sign for purchases. You are encouraged to use the Departmental Purchase Log to document who has possession of your card and/or card number at all times. No personal charges may be made on the card at any time for any reason. In using the card, you are authorizing the commitment of University funds and are accountable in the same way you would be held accountable for authorizing a purchase order or check request. Repeated violations of this policy may result in suspension of revocation of your Purchasing Card. CARD CAPABILITIES, LIMITATIONS AND RESTRICTIONS Capabilities The Purchasing Card can be used to purchase the same goods that can be obtained using a check request or purchase order, as long as the purchase is under $2,500 and not prohibited by University policy (e.g., alcohol). Purchases over $2,500 must be made via a purchase order. Please consult Procurement for assistance in making purchases over $2,500. Repeated violations of this policy may result in suspension of revocation of your Purchasing Card. Page 1 of 9 Limitations The Purchasing Card may be used for daily transactions up to $2,500 and for a monthly limit of $25,000. The total number of transactions allowed per day is 8 and a monthly limit not to exceed 100. If you exceed any of these limits, the transaction will be denied. Restrictions All merchants are classified with a Merchant Category Code (MCC). All merchants with travelrelated MCC’s are blocked for purchases on the card. This restriction includes expenses for lodging, restaurants, rental cars, airlines, buses, trains, gasoline stations, and parking lots. State law prohibits using State funds to pay for travel expenses. The Purchasing Card MUST NOT BE USED for the below items even if the purchase is below the $2,500 limit. • Alcoholic Beverages • Insurance of any type • Animals (live) • Laptop Computers • Automotive Fuel • Leases or Rentals • Cash Advances • Memberships • Charitable Donations • Personal Items • Computer Monitors • Postage Stamps • Consulting (e.g. accounting, • Printers architect, attorney, engineering, • Radioactive Materials etc.) • Telephone Equipment & services • Controlled Substances, (e.g. Blackberry) Prescription Drugs • Temporary Personnel • Desktop Computers • Travel & related expenses • Entertainment • Utilities (phone & electric) • Gift Cards • Weapons, ammunition • Hazardous chemicals or materials The Purchasing Card MUST NOT BE USED for the below items when the single unit value is more than $500. • Camcorders • Cameras • Data projectors • DVD players • Stereo Systems • Televisions • VCRs Repeated violations of this policy may result in suspension of revocation of your Purchasing Card. TAX INFORMATION Page 2 of 9 Sales Tax The University is a tax-exempt public university. No taxes should be charged on your Purchasing Card with the exception of Federal Excise Tax on items such as vehicle tires. Merchants should be informed of our tax-exempt status at the time of the transaction. Merchants may request a copy of our tax exemption certificate to keep on file. The tax exemption certificate can be obtained at the Procurement website. A copy of the certificate is included in this document and may be reproduced, faxed, mailed, or e-mailed as needed. If sales tax is charged to your card, you are required to immediately dispute the charge by contacting the merchant to have the tax removed. Tax credits will appear on your next Mastercard statement. PURCHASES FOR PERSONAL SERVICES (1099 TAX REPORTING) The use of the Purchasing card for purchases from a 1099 reporting entity is discouraged. A 1099 reporting entity is an unincorporated individual or partnership that provides personal services such as consulting. The University is required to report to the IRS all payments for this category of vendor and as such all such services must be purchased through a check request. RECORD KEEPING AND RECONCILIATION Obtain itemized receipts for all purchases made. The individual making the purchase should note on the back of the receipt the item description, date, reason for purchase, and the purchaser’s name. The optional Departmental Purchase Log Form may be used as an on-going record of the transactions made on your card. Individual departments may choose to develop their own method for recording and tracking departmental purchases. In either case, receipts should be recorded and kept with a log of purchases in the department. Remember that receipts obtained from Purchasing Card purchases are the only original documents that the university possesses to substantiate these financial transactions. Therefore, they are subject to the same record retention policy that is required for all university payments. The State and the Office of Management and Budget require that we enforce statutory regulation regarding record retention and as such, retain records up to a minimum of four years for most transactions. CONTROL PROGRAM COMPLIANCE Consistent adherence to the Procurement Card Program's controls and rules is required of all Cardholders and Card Managers. Failure to comply with these controls and rules will result in the following actions: VIOLATIONS OF UNIVERSITY POLICY All violations of university policy have been assigned points. Cardholders accumulating 6 points must be retrained. Any Cardholder that accumulates 8 points over a two year period will have their purchasing card privileges permanently terminated. Points are assigned as follows: Level I - Improper Record Keeping (1 point each) Page 3 of 9 • • • • • • • • • • • • • • Missing Transaction Log, or Log not completed correctly. Transaction Log was submitted without proper signatures, or the signatures were not authorized signatures Supporting documentation is not sorted in the correct order The Transaction Log and bank statement to not balance Missing "transferred to" Index/Account code on Transaction Log An attempt to reallocate a transaction to an unauthorized Index/Account code The purchase of hazardous chemicals/radioactive materials was not reported to Safety & Risk Services by the department The source of supporting documentation does not provide line item information including item description, quantity, and dollar amounts Dollar amounts on supporting documentation were altered File not received within 30 days of the Mastercard statement date Non-original source of supporting documentation provided (fax, photocopy, or online order form) The Cardholder has left the department and the Purchasing Card Administrator was not notified to close the Card The Cardholder has failed to respond to requests from the Purchasing Card office for vendor info Missing source of supporting documentation (original packing slip, paid invoice, or register receipt) For these violations, a notice of violation is sent to the Cardholder and/or supervisor with required response/corrective action and due date. Level II - Incremental Purchase/Prohibited Purchase (2 points each) • Sales tax was assessed and paid and Cardholder has not requested a credit or submitted a personal reimbursement • The Card was used to pay for an unallowable service • A purchase was made for more than $2,500.00 without prior authorization from Purchasing • It appears that an individual other than the Cardholder used the Card • It appears that there was an incremental/split purchase (i.e., pyramiding) • It appears that there was a purchase of a prohibited item • Airline ticket purchased for unauthorized traveler For these violations, a notice of violation is sent to the Cardholder and/or supervisor with required response/corrective action and due date. Level III - Personal and/or unauthorized purchase (8 points each) • There appears to be a personal purchase made • There appears to be an unauthorized purchase made Page 4 of 9 For these violations, immediate cancellation of the purchasing card and immediate personal reimbursement. Potential disciplinary action up to and including termination of employment will be considered. LOST OR STOLEN CARDS The Purchasing Card is the property of the University and should be protected and secured just as you would protect and secure your own credit cards. Cardholders are discouraged from carrying the purchasing card. The card should be stored in a locked room or cabinet when not in use. If your card is lost, misplaced, or stolen, notify one of the System Administrators or Procurement (555-672-2607) immediately and contact Mastercard Card Services at (1-800-3215245). The cardholder is not held responsible for unauthorized purchases. FORMS • Departmental Purchase Log • Cardholder Application Form • Exemption Certificate Page 5 of 9 Page 6 of 9 PURCHASING CARD DEPARTMENTAL PURCHASE LOG CARDHOLDER:_______________________________ USER DATE MERCHANT ITEM DESCRIPTION PURCHASING CARD NUMBER:_______________________ $ AMOUNT Other TAX SHIPPING INDEX NUMBER ACCOUNT RECEIPT Received? University Purchasing Card Cardholder Application Form Card applications should not be initiated until after the prospective cardholder has attended a one-hour mandatory training session in the proper use of the Purchasing card. Contact the Procurement Department (555-672-2607) or one of the System Administrators to schedule an appointment. Completed applications will not be processed until such training has occurred. After attending a training session, the prospective cardholder should fill out this form and obtain all necessary signatures through the appropriate executive officer level. The application form should then be forwarded to the Procurement Department. After receipt of your approved application, your Purchasing card will arrive in the Procurement Department within 7-10 working days. You will be contacted to pick up and sign for your Purchasing card in person. First Name Middle Initial Employee Signature Date Last Name Department Head/Approving Authority Date N/A Mother’s Maiden (Last) Name (for inquiry verification) Dean/Chair Date THE UNIVERSITY Organization Vice President/Provost Date Department Name System Administrator Procurement Department Date Department FRS Account Number Department Address PER TRANSACTION LIMIT $2,500 MONTHLY LIMIT $25,000 City OH State Zip + 4 Phone FAX _________________________________ Template Number _________________________________ Hierarchy Level _________________________________H ierarchy ID E-mail FOR PROCUREMENT DEPARTMENT USE ONLY: Account Number THE UNIVERSITY EXEMPTION CERTIFICATE (For use by United States, States, Territories, or political subdivisions thereof or the District of Columbia.) __________________, 20_______ The undersigned hereby certifies that he is the Director of Procurement of THE UNIVERSITY, and that he is authorized to execute this certificate and that the article or articles specified in the accompanying order or on the reverse side hereof, are purchased from _________________________________________________________________ (Name of Company) _________________________________________________________________ (Address) _________________________________________________________________ for the exclusive use of THE UNIVERSITY. It is understood that the exemption from tax in the case of articles under this exemption certificate to the United States, States, etc., is limited to the sale of articles purchased for their exclusive use, and it is agreed that if articles purchased tax free under this exemption certificate are used otherwise or are sold to employees or others, such fact will be reported by me to the manufacturer of the article or articles covered by this certificate. It is also understood that the fraudulent use of this certificate to secure exemption will subject the undersigned and all guilty parties to a fine of not more than $10,000.00, or to imprisonment for not more than five (5) years, or both, together with costs of prosecution. Paul Cardswell ______________________________ Paul Cardswell, CPM Manager of Procurement Federal Tax ID: 31-6402080 reduced (Y/N) N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N card holder SKEEN, BAILEY LASWELL, AMANADA MOON, BARTHOLEMEW STEWART, EDDIE MANSON, BILLY ROYCE, CHRISTINE MANSON, BILLY MANSON, BILLY PACKER, MARY GRISMER, SARA JONES, BETTY MANSON, BILLY TYLER, NIKKI LONDON, TYLER SEARGENT, HENRY NORRIS, LOIS TYLER, NIKKI ZIMMERMAN, PETER TYLER, NIKKI BAKER, SKYLER FRANK, CORY TYLER, NIKKI NORRIS, LOIS TYLER, NIKKI TYLER, NIKKI RAULIE, KATIE LASWELL, AMANADA TYLER, NIKKI MANSON, BILLY FERN, CAROLYN TYLER, NIKKI PICK, GEOFF PERRY, MELISSA ROSE, WENDY PULTZ, JORDAN WOLF, JACOB MATTHEWS, TINA O'REILY, SAMUEL MANSON, BILLY TYLER, NIKKI RAIDER, DANE CANDLE, TIM MCLAUGHLIN, TRACY VIDA, VICTOR TYLER, NIKKI BEDOVA, GLENN card number posted date transaction date 1169 1/5/2010 1/3/2010 1165 1/5/2010 1/3/2010 1146 1/5/2010 1/3/2010 5554 1/5/2010 1/3/2010 1253 1/5/2010 1/3/2010 7778 1/6/2010 1/4/2010 1253 1/7/2010 1/5/2010 1253 1/7/2010 1/5/2010 4445 1/6/2010 1/5/2010 1275 1/6/2010 1/5/2010 6666 1/7/2010 1/5/2010 1253 1/7/2010 1/5/2010 4440 1/6/2010 1/5/2010 5559 1/6/2010 1/5/2010 3336 1/6/2010 1/5/2010 1125 1/7/2010 1/5/2010 4440 1/6/2010 1/5/2010 5551 1/7/2010 1/5/2010 4440 1/6/2010 1/5/2010 4441 1/9/2010 1/6/2010 1204 1/6/2010 1/6/2010 4440 1/9/2010 1/6/2010 1125 1/7/2010 1/6/2010 4440 1/6/2010 1/6/2010 4440 1/9/2010 1/6/2010 6660 1/7/2010 1/6/2010 1165 1/6/2010 1/6/2010 4440 1/7/2010 1/6/2010 1253 1/9/2010 1/6/2010 4447 1/9/2010 1/6/2010 4440 1/9/2010 1/6/2010 1197 1/9/2010 1/6/2010 7777 1/9/2010 1/6/2010 1271 1/7/2010 1/6/2010 1231 1/9/2010 1/6/2010 8886 1/7/2010 1/6/2010 1268 1/9/2010 1/6/2010 1118 1/7/2010 1/6/2010 1253 1/9/2010 1/6/2010 4440 1/7/2010 1/6/2010 1210 1/7/2010 1/6/2010 6663 1/7/2010 1/6/2010 1209 1/9/2010 1/6/2010 1264 1/9/2010 1/6/2010 4440 1/7/2010 1/6/2010 1262 1/7/2010 1/6/2010 N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N RAIDER, DANE AKAD, ROY SWIFT, FAITH TYLER, NIKKI MASELLA, MURRAY KUTTLER, BEN TYLER, NIKKI PARLET, EBONY MANSON, BILLY PLUG, BARB TYLER, NIKKI LASWELL, AMANADA STARTEN, BRANDY KUTTLER, BEN RADE, YOKO TYLER, NIKKI CASTLE, HEATHER VIDA, VICTOR MAGRO, KATHRYN AKAD, ROY MANSON, BILLY TYLER, NIKKI CAMP, ROGER SURO, COLLEEN DUNN, BRADLEY KEAN, DENISE ROSE, WENDY MOON, BARTHOLEMEW EXS, AARON DUNN, BRADLEY GEISS, MARK HILL, JAY TYLER, NIKKI LASWELL, AMANADA ARNOLD, MITCHELL CASPER, JOHN FOSSEE, THEO PEPPER, ELLEN RADE, YOKO COOPE, KARLY SCHMIDT, BRITTANY MANSON, BILLY TYLER, NIKKI LEONARD, JUDE NORRIS, LOIS RUSSEL, GERALD DOOREY, JANE 1210 1163 1153 4440 1279 1128 4440 1260 1253 8883 4440 1165 1216 1128 1278 4440 1189 1264 1199 1163 1253 4440 8887 1249 1113 6669 1270 1146 1192 1113 1148 1121 4440 1165 1131 2222 1248 1127 1278 1139 1198 1253 4440 1236 1125 5550 1233 1/7/2010 1/9/2010 1/9/2010 1/6/2010 1/6/2010 1/9/2010 1/7/2010 1/9/2010 1/9/2010 1/9/2010 1/9/2010 1/9/2010 1/9/2010 1/9/2010 1/9/2010 1/9/2010 1/9/2010 1/9/2010 1/9/2010 1/9/2010 1/9/2010 1/9/2010 1/9/2010 1/9/2010 1/9/2010 1/9/2010 1/9/2010 1/9/2010 1/9/2010 1/9/2010 1/9/2010 1/9/2010 1/9/2010 1/9/2010 1/9/2010 1/9/2010 1/9/2010 1/9/2010 1/9/2010 1/9/2010 1/9/2010 1/9/2010 1/9/2010 1/9/2010 1/9/2010 1/9/2010 1/9/2010 1/6/2010 1/6/2010 1/6/2010 1/6/2010 1/6/2010 1/6/2010 1/6/2010 1/6/2010 1/7/2010 1/7/2010 1/7/2010 1/7/2010 1/7/2010 1/7/2010 1/7/2010 1/7/2010 1/7/2010 1/7/2010 1/7/2010 1/7/2010 1/7/2010 1/7/2010 1/7/2010 1/7/2010 1/7/2010 1/7/2010 1/7/2010 1/7/2010 1/7/2010 1/7/2010 1/7/2010 1/7/2010 1/7/2010 1/7/2010 1/7/2010 1/7/2010 1/7/2010 1/7/2010 1/7/2010 1/7/2010 1/7/2010 1/7/2010 1/7/2010 1/7/2010 1/7/2010 1/7/2010 1/7/2010 N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N TYLER, NIKKI RUSSEL, GERALD RUBEN, CARMEN CURTIZ, JIM STEWART, EDDIE ACOYIN, ED KEAN, DENISE GEISS, MARK LANE, IVY TOMLIN, BEN MANSON, BILLY NORRIS, LOIS TYLER, NIKKI LASWELL, AMANADA PEPPER, ELLEN GALIVER, CHARLES BELLETTO, RALPH MONKER, GRIFFIN LEGER, MARILYN MANSON, BILLY TYLER, NIKKI PARLET, EBONY VAUGHN, ADAM GERARD, MICHAEL CASTLE, HEATHER ARNOLD, MITCHELL TYLER, NIKKI MANSON, BILLY ARRYO, CATHY SEARGENT, HENRY CASTLE, HEATHER SMITH, JACK MANSON, BILLY PARLET, EBONY MANSON, BILLY ARRYO, CATHY MANSON, BILLY MANSON, BILLY CAMP, ROGER ACOYIN, ED MANSON, BILLY RODKEY, MELISSA SCHMIDT, BRITTANY LEONARD, JUDE CASTLE, HEATHER TYLER, NIKKI YOUNG, MARY 4440 5550 1162 1206 5554 1225 6669 1148 1226 1203 1253 1125 4440 1165 1127 8885 1200 1244 9997 1253 4440 1260 1122 1140 1189 1131 4440 1253 1115 3336 1189 1119 1253 1260 1253 1115 1253 1253 8887 1225 1253 1124 1198 1236 1189 4440 9999 1/9/2010 1/9/2010 1/9/2010 1/9/2010 1/9/2010 1/11/2010 1/9/2010 1/9/2010 1/9/2010 1/9/2010 1/12/2010 1/12/2010 1/11/2010 1/11/2010 1/11/2010 1/12/2010 1/11/2010 1/11/2010 1/11/2010 1/12/2010 1/12/2010 1/12/2010 1/12/2010 1/12/2010 1/12/2010 1/12/2010 1/11/2010 1/12/2010 1/11/2010 1/12/2010 1/12/2010 1/11/2010 1/12/2010 1/11/2010 1/12/2010 1/11/2010 1/12/2010 1/12/2010 1/11/2010 1/12/2010 1/12/2010 1/11/2010 1/11/2010 1/11/2010 1/11/2010 1/11/2010 1/12/2010 1/7/2010 1/7/2010 1/7/2010 1/8/2010 1/8/2010 1/8/2010 1/8/2010 1/8/2010 1/8/2010 1/9/2010 1/10/2010 1/10/2010 1/10/2010 1/10/2010 1/10/2010 1/10/2010 1/10/2010 1/10/2010 1/10/2010 1/10/2010 1/10/2010 1/10/2010 1/10/2010 1/10/2010 1/10/2010 1/10/2010 1/10/2010 1/10/2010 1/10/2010 1/10/2010 1/10/2010 1/10/2010 1/10/2010 1/10/2010 1/10/2010 1/10/2010 1/10/2010 1/10/2010 1/10/2010 1/10/2010 1/10/2010 1/10/2010 1/10/2010 1/10/2010 1/10/2010 1/10/2010 1/11/2010 N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N MANSON, BILLY CANDLE, TIM MALEC, VLAD CAMP, ROGER MANSON, BILLY WOLF, JACOB MOON, BARTHOLEMEW TYLER, NIKKI TYLER, NIKKI MAGRO, KATHRYN MORRIS, KYLE GROVE, MICHAELANNE PERRY, MELISSA CASTLE, HEATHER RUBEN, CARMEN STARTEN, BRANDY NORRIS, LOIS WOLF, JACOB PALAZOLA, DAISY PICK, GEOFF PICK, GEOFF PACKER, MARY NORRIS, LOIS WOLF, JACOB BAUCH, LAYLEE MAGRO, KATHRYN ROSE, WENDY ACOYIN, ED MANSON, BILLY TYLER, NIKKI MANSON, BILLY CASTLE, HEATHER RUSSEL, GERALD WOODS, PANDORA LEONARD, JUDE MANSON, BILLY RADE, YOKO TERRY, SHERI MAGRO, KATHRYN PEPPER, ELLEN TYLER, NIKKI TYLER, NIKKI TYLER, NIKKI CRANE, MATILDA CASTLE, HEATHER CURTIZ, JIM GALE, EMILY 1253 6663 1242 8887 1253 8886 1146 4440 4440 1199 1130 7772 7777 1189 1162 1216 1125 8886 1159 1197 1197 4445 1125 8886 1173 1199 1273 1225 1253 4440 1253 1189 5550 4443 1236 1253 1278 3337 1199 1127 4440 4440 4440 7774 1189 1206 1191 1/13/2010 1/12/2010 1/13/2010 1/12/2010 1/13/2010 1/13/2010 1/13/2010 1/12/2010 1/12/2010 1/13/2010 1/12/2010 1/13/2010 1/13/2010 1/12/2010 1/12/2010 1/12/2010 1/13/2010 1/12/2010 1/13/2010 1/13/2010 1/13/2010 1/13/2010 1/12/2010 1/12/2010 1/12/2010 1/13/2010 1/13/2010 1/12/2010 1/13/2010 1/13/2010 1/13/2010 1/13/2010 1/13/2010 1/12/2010 1/12/2010 1/13/2010 1/13/2010 1/13/2010 1/13/2010 1/12/2010 1/13/2010 1/12/2010 1/13/2010 1/13/2010 1/13/2010 1/13/2010 1/13/2010 1/11/2010 1/11/2010 1/11/2010 1/11/2010 1/11/2010 1/11/2010 1/11/2010 1/11/2010 1/11/2010 1/11/2010 1/11/2010 1/11/2010 1/11/2010 1/11/2010 1/11/2010 1/11/2010 1/11/2010 1/11/2010 1/11/2010 1/11/2010 1/11/2010 1/11/2010 1/11/2010 1/11/2010 1/11/2010 1/11/2010 1/11/2010 1/11/2010 1/11/2010 1/11/2010 1/11/2010 1/11/2010 1/11/2010 1/11/2010 1/11/2010 1/11/2010 1/11/2010 1/11/2010 1/11/2010 1/11/2010 1/11/2010 1/11/2010 1/11/2010 1/11/2010 1/11/2010 1/12/2010 1/12/2010 N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N CASPER, JOHN PACKER, MARY MANSON, BILLY ACOYIN, ED SMITH, JACK GALIVER, CHARLES MANSON, BILLY GRISMER, SARA PACKER, MARY MANSON, BILLY MANSON, BILLY WOODS, PANDORA MANSON, BILLY WOODS, PANDORA MANSON, BILLY WOLF, JACOB TYLER, NIKKI PACKER, MARY BAUCH, LAYLEE FERN, CAROLYN ROSE, WENDY MANSON, BILLY JONES, BETTY SKEEN, BAILEY PLUG, BARB ACOYIN, ED PEHL, LENNY SELLERS, WANDA DOOREY, JANE CANDLE, TIM BELLETTO, RALPH BELLETTO, RALPH PULTZ, JORDAN CURTIZ, JIM CASTLE, HEATHER MANSON, BILLY BAUGHMAN, LAUREN MANSON, BILLY LASWELL, AMANADA MAGRO, KATHRYN MANSON, BILLY VIDA, VICTOR MANSON, BILLY MANSON, BILLY CANDLE, TIM SELLERS, WANDA BLUSKY, ANNABELLE 2222 4445 1253 1225 1119 8885 1253 1275 4445 1253 1253 4443 1253 4443 1253 8886 4440 4445 1173 4447 1271 1253 6666 1169 8883 1225 1240 3334 1233 6663 1200 1200 1231 1206 1189 1253 8889 1253 1165 1199 1253 1264 1253 1253 6663 3334 1215 1/13/2010 1/13/2010 1/14/2010 1/13/2010 1/13/2010 1/13/2010 1/14/2010 1/14/2010 1/13/2010 1/14/2010 1/14/2010 1/12/2010 1/14/2010 1/14/2010 1/14/2010 1/13/2010 1/14/2010 1/13/2010 1/14/2010 1/14/2010 1/13/2010 1/14/2010 1/14/2010 1/14/2010 1/13/2010 1/13/2010 1/14/2010 1/13/2010 1/14/2010 1/13/2010 1/13/2010 1/14/2010 1/14/2010 1/13/2010 1/14/2010 1/14/2010 1/13/2010 1/14/2010 1/13/2010 1/13/2010 1/14/2010 1/14/2010 1/14/2010 1/14/2010 1/13/2010 1/13/2010 1/14/2010 1/12/2010 1/12/2010 1/12/2010 1/12/2010 1/12/2010 1/12/2010 1/12/2010 1/12/2010 1/12/2010 1/12/2010 1/12/2010 1/12/2010 1/12/2010 1/12/2010 1/12/2010 1/12/2010 1/12/2010 1/12/2010 1/12/2010 1/12/2010 1/12/2010 1/12/2010 1/12/2010 1/12/2010 1/12/2010 1/12/2010 1/12/2010 1/12/2010 1/12/2010 1/12/2010 1/12/2010 1/12/2010 1/12/2010 1/12/2010 1/12/2010 1/12/2010 1/12/2010 1/12/2010 1/12/2010 1/12/2010 1/12/2010 1/12/2010 1/12/2010 1/12/2010 1/12/2010 1/12/2010 1/12/2010 N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N WOLF, JACOB MANSON, BILLY TYLER, NIKKI MANSON, BILLY MAGRO, KATHRYN CASPER, JOHN BANKS, ISABELLA GERARD, MICHAEL MANSON, BILLY PACKER, MARY MORRIS, KYLE MANSON, BILLY FORTUNA, ARMOND WOODS, PANDORA TYLER, NIKKI MANSON, BILLY WOLF, JACOB WOLF, JACOB GEISS, MARK BENEKER, REINA SCHMIDT, BRITTANY TYLER, NIKKI VIDA, VICTOR MAGRO, KATHRYN ROSE, WENDY MELAUN, CINDY ACOYIN, ED NORRIS, LOIS PARLET, EBONY MANSON, BILLY MANSON, BILLY TYLER, NIKKI MAGRO, KATHRYN CASTLE, HEATHER MASELLA, MURRAY BAYON, HAILEY BELLETTO, RALPH MAGRO, KATHRYN MAGRO, KATHRYN LONDON, TYLER VIDA, VICTOR TYLER, NIKKI TYLER, NIKKI MANSON, BILLY TYLER, NIKKI WOLF, JACOB QUINN, PATRICIA 8886 1253 4440 1253 1199 2222 1126 1140 1253 4445 1130 1253 1217 4443 4440 1253 8886 8886 1148 1245 1198 4440 1264 1199 1272 1168 1225 1125 1260 1253 1253 4440 1199 1189 1279 1151 1200 1199 1199 5559 1264 4440 4440 1253 4440 8886 1114 1/13/2010 1/14/2010 1/13/2010 1/14/2010 1/14/2010 1/14/2010 1/13/2010 1/14/2010 1/14/2010 1/13/2010 1/16/2010 1/16/2010 1/14/2010 1/14/2010 1/14/2010 1/16/2010 1/16/2010 1/16/2010 1/14/2010 1/16/2010 1/14/2010 1/14/2010 1/14/2010 1/16/2010 1/16/2010 1/16/2010 1/16/2010 1/14/2010 1/14/2010 1/16/2010 1/16/2010 1/16/2010 1/16/2010 1/14/2010 1/16/2010 1/16/2010 1/14/2010 1/14/2010 1/14/2010 1/16/2010 1/14/2010 1/14/2010 1/14/2010 1/16/2010 1/14/2010 1/16/2010 1/16/2010 1/12/2010 1/12/2010 1/12/2010 1/12/2010 1/12/2010 1/12/2010 1/12/2010 1/12/2010 1/12/2010 1/12/2010 1/13/2010 1/13/2010 1/13/2010 1/13/2010 1/13/2010 1/13/2010 1/13/2010 1/13/2010 1/13/2010 1/13/2010 1/13/2010 1/13/2010 1/13/2010 1/13/2010 1/13/2010 1/13/2010 1/13/2010 1/13/2010 1/13/2010 1/13/2010 1/13/2010 1/13/2010 1/13/2010 1/13/2010 1/13/2010 1/13/2010 1/13/2010 1/13/2010 1/13/2010 1/13/2010 1/13/2010 1/13/2010 1/13/2010 1/13/2010 1/13/2010 1/13/2010 1/13/2010 N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N BAKER, SKYLER MANSON, BILLY PARRY, STEVEN DURNAN, BILLY STARTEN, BRANDY TYLER, NIKKI CURTIZ, JIM TYLER, NIKKI STARTEN, BRANDY EDMEIER, MARGO CANDLE, TIM WERRY, LELAND TYLER, NIKKI MANSON, BILLY O'REILY, SAMUEL CURD, JEAN MORRIS, KYLE VIDA, VICTOR ROSE, WENDY CASPER, JOHN MAGRO, KATHRYN BELLETTO, RALPH ARY, MELISA MANSON, BILLY COOPE, KARLY PICK, GEOFF WOODS, PANDORA PARLET, EBONY HILL, JAY BERRY, TIFF O'REILY, SAMUEL THOMASINO, PAUL TERRY, SHERI TOMPKIN, LUCY ACOYIN, ED MORRIS, KYLE CASTLE, HEATHER TYLER, NIKKI COLORADO, KATHERINE CRANE, MATILDA SANDERS, PENELOPE WILKES, ALICE GALE, EMILY KEAN, DENISE DUNN, BRADLEY GALE, EMILY ROSE, WENDY 4441 1253 1184 3335 1216 4440 1206 4440 1216 1156 6663 1232 4440 1253 1118 1178 1130 1264 1271 2222 1199 1200 1158 1253 1139 1197 4443 1260 1121 1195 1118 1252 3337 1147 1225 1130 1189 4440 1208 7774 6662 3332 1191 6669 1113 1191 1273 1/16/2010 1/16/2010 1/14/2010 1/14/2010 1/16/2010 1/14/2010 1/16/2010 1/14/2010 1/16/2010 1/16/2010 1/16/2010 1/14/2010 1/16/2010 1/16/2010 1/18/2010 1/14/2010 1/16/2010 1/16/2010 1/16/2010 1/16/2010 1/16/2010 1/16/2010 1/16/2010 1/16/2010 1/16/2010 1/16/2010 1/14/2010 1/16/2010 3/26/2010 1/16/2010 1/14/2010 1/16/2010 1/16/2010 1/16/2010 1/16/2010 1/16/2010 1/16/2010 1/16/2010 1/16/2010 1/16/2010 1/14/2010 1/16/2010 1/16/2010 1/16/2010 1/16/2010 1/16/2010 1/16/2010 1/13/2010 1/13/2010 1/13/2010 1/13/2010 1/13/2010 1/13/2010 1/13/2010 1/13/2010 1/14/2010 1/14/2010 1/14/2010 1/14/2010 1/14/2010 1/14/2010 1/14/2010 1/14/2010 1/14/2010 1/14/2010 1/14/2010 1/14/2010 1/14/2010 1/14/2010 1/14/2010 1/14/2010 1/14/2010 1/14/2010 1/14/2010 1/14/2010 1/14/2010 1/14/2010 1/14/2010 1/14/2010 1/14/2010 1/14/2010 1/14/2010 1/14/2010 1/14/2010 1/14/2010 1/14/2010 1/14/2010 1/14/2010 1/15/2010 1/15/2010 1/15/2010 1/15/2010 1/15/2010 1/15/2010 N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N YOWLER, CHRYSTEL TOMLIN, BEN DEBLE, NICOLE ROSE, WENDY ILEY, DIDI EXS, AARON DEBLE, NICOLE MOON, BARTHOLEMEW PULTZ, JORDAN LANE, IVY ARRYO, CATHY PICK, GEOFF MALEC, VLAD GALE, EMILY PALAZOLA, DAISY PARKER, LAURA ARRYO, CATHY CASPER, JOHN PALAZOLA, DAISY LAKE, JON VIDA, VICTOR FOSSEE, THEO PLUG, BARB MANSON, BILLY HUMMEL, BROOKE CAMP, ROGER MAGRO, KATHRYN AKAD, ROY MAGRO, KATHRYN MANSON, BILLY DOPP, ANDY LASWELL, AMANADA TRENTON, REIN BENEKER, REINA TYLER, NIKKI MANSON, BILLY FARGO, JARVIS DAVIS, MOLLY CASPER, JOHN MANSON, BILLY MANSON, BILLY TYLER, NIKKI MAGRO, KATHRYN BENEKER, REINA BERNER, MARCUS TYLER, NIKKI MANSON, BILLY 1157 1203 6667 1273 1129 1192 6667 1146 1231 1226 1115 1197 1242 1191 1159 7776 1115 2222 1159 2228 1264 1248 8883 1253 1116 8887 1199 1163 1199 1253 1246 1165 2220 1245 4440 1253 1183 2221 2222 1253 1253 4440 1199 1245 1120 4440 1253 1/16/2010 1/16/2010 1/16/2010 1/16/2010 1/16/2010 1/16/2010 1/16/2010 1/16/2010 1/16/2010 1/16/2010 1/16/2010 1/19/2010 1/16/2010 1/16/2010 1/16/2010 1/16/2010 1/16/2010 1/16/2010 1/16/2010 1/18/2010 1/19/2010 1/19/2010 1/19/2010 1/19/2010 1/18/2010 1/18/2010 1/19/2010 1/18/2010 1/19/2010 1/19/2010 1/18/2010 1/18/2010 1/19/2010 1/19/2010 1/19/2010 1/19/2010 1/18/2010 1/19/2010 1/18/2010 1/19/2010 1/19/2010 1/18/2010 1/18/2010 1/18/2010 1/18/2010 1/18/2010 1/19/2010 1/15/2010 1/15/2010 1/15/2010 1/15/2010 1/15/2010 1/15/2010 1/15/2010 1/15/2010 1/15/2010 1/15/2010 1/15/2010 1/15/2010 1/15/2010 1/15/2010 1/16/2010 1/16/2010 1/16/2010 1/16/2010 1/16/2010 1/17/2010 1/17/2010 1/17/2010 1/17/2010 1/17/2010 1/17/2010 1/17/2010 1/17/2010 1/17/2010 1/17/2010 1/17/2010 1/17/2010 1/17/2010 1/17/2010 1/17/2010 1/17/2010 1/17/2010 1/17/2010 1/17/2010 1/17/2010 1/17/2010 1/17/2010 1/17/2010 1/17/2010 1/17/2010 1/17/2010 1/17/2010 1/17/2010 N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N PERRY, MELISSA MANSON, BILLY COLORADO, KATHERINE TRENTON, REIN MANSON, BILLY ROYCE, CHRISTINE STARTEN, BRANDY CASPER, JOHN CASTLE, HEATHER CASTLE, HEATHER MANSON, BILLY SELLERS, WANDA STEWART, EDDIE REED, DAVID PLUG, BARB TYLER, NIKKI HILJ, GIA HILL, JAY MANSON, BILLY GROVE, MICHAELANNE CRANE, MATILDA MANSON, BILLY CRANE, MATILDA ARY, MELISA RUSSEL, GERALD RUSSEL, GERALD WOLF, JACOB MANSON, BILLY MANSON, BILLY ACOYIN, ED WOLF, JACOB BERRY, TIFF PALAZOLA, DAISY KORNUC, ALANA COOPE, KARLY TYLER, NIKKI MANSON, BILLY MANSON, BILLY AKAD, ROY ROYCE, CHRISTINE CASTLE, HEATHER FARGO, JARVIS SMITH, TRACY ACOYIN, ED TYLER, NIKKI JOHANSON, SALLY MANSON, BILLY 7777 1253 1208 2220 1253 7778 1216 2222 1189 1189 1253 3334 5554 4448 8883 4440 1138 1121 1253 7772 7774 1253 7774 1158 5550 5550 8886 1253 1253 1225 8886 1195 1159 1164 1139 4440 1253 1253 1163 7778 1189 1183 1111 1225 4440 1180 1253 1/18/2010 1/19/2010 1/18/2010 1/18/2010 1/19/2010 1/19/2010 1/19/2010 1/18/2010 1/18/2010 1/19/2010 1/19/2010 1/19/2010 1/19/2010 1/19/2010 1/19/2010 1/20/2010 1/19/2010 1/20/2010 1/21/2010 1/20/2010 1/19/2010 1/20/2010 1/19/2010 1/20/2010 1/19/2010 1/19/2010 1/19/2010 1/21/2010 1/20/2010 1/19/2010 1/19/2010 1/19/2010 1/20/2010 1/20/2010 1/20/2010 1/19/2010 1/21/2010 1/21/2010 1/19/2010 1/20/2010 1/20/2010 1/20/2010 1/19/2010 1/19/2010 1/20/2010 1/21/2010 1/21/2010 1/17/2010 1/17/2010 1/17/2010 1/17/2010 1/17/2010 1/17/2010 1/17/2010 1/17/2010 1/17/2010 1/17/2010 1/17/2010 1/18/2010 1/18/2010 1/18/2010 1/18/2010 1/18/2010 1/18/2010 1/18/2010 1/18/2010 1/18/2010 1/18/2010 1/18/2010 1/18/2010 1/18/2010 1/18/2010 1/18/2010 1/18/2010 1/18/2010 1/18/2010 1/18/2010 1/18/2010 1/18/2010 1/18/2010 1/18/2010 1/18/2010 1/18/2010 1/18/2010 1/18/2010 1/18/2010 1/18/2010 1/18/2010 1/18/2010 1/18/2010 1/18/2010 1/18/2010 1/19/2010 1/19/2010 N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N PINKERTON, JAMIE TYLER, NIKKI CAMP, ROGER TYLER, NIKKI MANSON, BILLY GALE, EMILY GALIVER, CHARLES MANSON, BILLY SCHMIDT, BRITTANY GILLA, HILLARY MORRIS, KYLE WOLF, JACOB TYLER, NIKKI EXS, AARON LAM, VICTOR HILL, JAY FORTUNA, ARMOND MANSON, BILLY PLUG, BARB PARLET, EBONY GROVE, MICHAELANNE TYLER, NIKKI ROSE, WENDY MANSON, BILLY LAKE, JON FERN, CAROLYN ACOYIN, ED PEHL, LENNY QUIN, KATE PALAZOLA, DAISY TYLER, NIKKI MANSON, BILLY MASELLA, MURRAY TYLER, NIKKI ROSE, WENDY TYLER, NIKKI RADE, YOKO NORRIS, LOIS MANSON, BILLY MELAUN, CINDY TERRY, SHERI AKAD, ROY BAUGHMAN, LAUREN PLUG, BARB TYLER, NIKKI KORNUC, ALANA BELLETTO, RALPH 1161 4440 8887 4440 1253 1191 8885 1253 1198 1214 1130 8886 4440 1192 8884 1121 1217 1253 8883 1260 7772 4440 1273 1253 2228 4447 1225 1240 4444 1159 4440 1253 1279 4440 1271 4440 1278 1125 1253 1168 3337 1163 8889 8883 4440 1164 1200 1/20/2010 1/21/2010 1/20/2010 1/20/2010 1/21/2010 1/21/2010 1/21/2010 1/21/2010 1/21/2010 1/21/2010 1/21/2010 1/20/2010 1/21/2010 1/20/2010 1/21/2010 1/21/2010 1/21/2010 1/28/2010 1/20/2010 1/20/2010 1/21/2010 1/21/2010 1/21/2010 1/21/2010 1/20/2010 1/21/2010 1/20/2010 1/21/2010 1/20/2010 1/20/2010 1/21/2010 1/21/2010 1/19/2010 1/20/2010 1/21/2010 1/21/2010 1/20/2010 1/20/2010 1/21/2010 1/21/2010 1/21/2010 1/23/2010 1/23/2010 1/21/2010 1/21/2010 1/21/2010 1/21/2010 1/19/2010 1/19/2010 1/19/2010 1/19/2010 1/19/2010 1/19/2010 1/19/2010 1/19/2010 1/19/2010 1/19/2010 1/19/2010 1/19/2010 1/19/2010 1/19/2010 1/19/2010 1/19/2010 1/19/2010 1/19/2010 1/19/2010 1/19/2010 1/19/2010 1/19/2010 1/19/2010 1/19/2010 1/19/2010 1/19/2010 1/19/2010 1/19/2010 1/19/2010 1/19/2010 1/19/2010 1/19/2010 1/19/2010 1/19/2010 1/19/2010 1/19/2010 1/19/2010 1/19/2010 1/19/2010 1/19/2010 1/19/2010 1/20/2010 1/20/2010 1/20/2010 1/20/2010 1/20/2010 1/20/2010 N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N LEONARD, JUDE LEONARD, JUDE KIL, JOLYN O'REILY, SAMUEL TYLER, NIKKI MOON, BARTHOLEMEW MONKER, GRIFFIN TYLER, NIKKI BANKS, ISABELLA ACOYIN, ED O'REILY, SAMUEL TYLER, NIKKI MOON, BARTHOLEMEW TYLER, NIKKI TYLER, NIKKI MANSON, BILLY LASWELL, AMANADA GILLA, HILLARY NELSON, ANNA PHILLIPS, ERIC MANSON, BILLY WILKES, ALICE REED, DAVID MANSON, BILLY ELMER, GABRIELLE CRANE, MATILDA TYLER, NIKKI MANSON, BILLY TYLER, NIKKI CRANE, MATILDA PLUG, BARB HOOD, TINA CASTLE, HEATHER MALEC, VLAD WOODS, PANDORA MANSON, BILLY MAGRO, KATHRYN QUIN, KATE PEHL, LENNY PICK, GEOFF MANNON, IKE GROVE, MICHAELANNE TYLER, NIKKI RUBEN, CARMEN HUMMEL, DAVID QUINN, PATRICIA FREDERICKS, VALLERIE 1236 1236 1265 1118 4440 1146 1244 4440 1126 1225 1118 4440 1146 4440 4440 1253 1165 1214 6668 1190 1253 3332 4448 1253 1211 7774 4440 1253 4440 7774 8883 1220 1189 1242 4443 1253 1199 4444 1240 1197 1176 7772 4440 1162 1228 1114 1193 1/21/2010 1/21/2010 1/23/2010 1/21/2010 1/21/2010 1/21/2010 1/23/2010 1/21/2010 1/21/2010 1/21/2010 1/23/2010 1/21/2010 1/23/2010 1/21/2010 1/21/2010 1/23/2010 1/23/2010 1/23/2010 1/23/2010 1/23/2010 1/23/2010 1/23/2010 1/21/2010 1/23/2010 1/23/2010 1/21/2010 1/23/2010 1/23/2010 1/21/2010 1/20/2010 1/21/2010 1/23/2010 1/23/2010 1/21/2010 1/20/2010 1/23/2010 1/23/2010 1/23/2010 1/23/2010 1/23/2010 1/23/2010 1/23/2010 1/23/2010 1/23/2010 1/25/2010 1/23/2010 1/23/2010 1/20/2010 1/20/2010 1/20/2010 1/20/2010 1/20/2010 1/20/2010 1/20/2010 1/20/2010 1/20/2010 1/20/2010 1/20/2010 1/20/2010 1/20/2010 1/20/2010 1/20/2010 1/20/2010 1/20/2010 1/20/2010 1/20/2010 1/20/2010 1/20/2010 1/20/2010 1/20/2010 1/20/2010 1/20/2010 1/20/2010 1/20/2010 1/20/2010 1/20/2010 1/20/2010 1/20/2010 1/20/2010 1/20/2010 1/20/2010 1/20/2010 1/20/2010 1/21/2010 1/21/2010 1/21/2010 1/21/2010 1/21/2010 1/21/2010 1/21/2010 1/21/2010 1/21/2010 1/21/2010 1/21/2010 N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N LOWRY, BART TYLER, NIKKI LASWELL, AMANADA LOWRY, BART WOLF, JACOB JONES, BETTY THOMASINO, PAUL GROVE, MICHAELANNE TYLER, NIKKI FENEMORE, KARL LAKE, MONTY ACOYIN, ED PLUG, BARB CASTLE, HEATHER STARTEN, BRANDY PORTWOOD, BERNIE TYLER, NIKKI LOWRY, BART O'REILY, SAMUEL LANE, IVY CRANE, MATILDA SMITH, JACK CASTLE, HEATHER PROCK, ELLEN YOUNG, MARY FETNER, JAKI LEONARD, JUDE PEHL, LENNY CITY, LINSEY BAUCH, LAYLEE CAMP, ROGER WOODS, PANDORA BURNS, MILLIE TOMLIN, BEN BRISBAN, NEAL CASTLE, HEATHER ELMER, GABRIELLE LASWELL, AMANADA CAMP, ROGER MOON, BARTHOLEMEW BELLETTO, RALPH REAL, GUY BRISBAN, NEAL CRANE, MATILDA CITY, LINSEY NORRIS, LOIS BEDOVA, GLENN 6665 4440 1165 6665 8886 6666 1252 7772 4440 1223 7773 1225 8883 1189 1216 1201 4440 6665 1118 1226 7774 1119 1189 1222 9999 1258 1236 1240 1143 1173 8887 4443 9993 1203 1266 1189 1211 1165 8887 1146 1200 1175 1266 7774 1143 1125 1262 1/23/2010 1/23/2010 1/23/2010 1/23/2010 1/23/2010 1/23/2010 1/23/2010 1/23/2010 1/23/2010 1/23/2010 1/21/2010 1/23/2010 1/23/2010 1/23/2010 1/23/2010 1/23/2010 1/23/2010 1/23/2010 1/23/2010 1/23/2010 1/23/2010 1/23/2010 1/23/2010 1/23/2010 1/25/2010 1/23/2010 1/23/2010 1/23/2010 1/23/2010 1/23/2010 1/23/2010 1/23/2010 1/23/2010 1/26/2010 1/23/2010 1/25/2010 1/26/2010 1/25/2010 1/26/2010 1/25/2010 1/25/2010 1/25/2010 1/26/2010 1/26/2010 1/26/2010 1/26/2010 1/25/2010 1/21/2010 1/21/2010 1/21/2010 1/21/2010 1/21/2010 1/21/2010 1/21/2010 1/21/2010 1/21/2010 1/21/2010 1/21/2010 1/21/2010 1/21/2010 1/21/2010 1/21/2010 1/21/2010 1/21/2010 1/21/2010 1/21/2010 1/21/2010 1/21/2010 1/21/2010 1/21/2010 1/21/2010 1/21/2010 1/21/2010 1/22/2010 1/22/2010 1/22/2010 1/22/2010 1/22/2010 1/22/2010 1/23/2010 1/23/2010 1/23/2010 1/23/2010 1/24/2010 1/24/2010 1/24/2010 1/24/2010 1/24/2010 1/24/2010 1/24/2010 1/24/2010 1/24/2010 1/24/2010 1/24/2010 N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N WEST, STACY MATTHEWS, TINA TYLER, NIKKI GALIVER, CHARLES BAUGHMAN, LAUREN TYLER, NIKKI DURNAN, BILLY CASTLE, HEATHER WOODS, PANDORA TYLER, NIKKI TYLER, NIKKI CAMP, ROGER AKAD, ROY O'REILY, SAMUEL MONKER, GRIFFIN BURNS, MILLIE RUBEN, CARMEN TYLER, NIKKI PICK, GEOFF LEONARD, JUDE TYLER, NIKKI ROSE, WENDY BERRY, TIFF CASTLE, HEATHER PALU, KEIKA FORTUNA, ARMOND TYLER, NIKKI PEHL, LENNY TOMLIN, BEN BERNER, MARCUS LILLIS, CARRIE CRANE, MATILDA PEHL, LENNY WOODS, PANDORA COLORADO, KATHERINE SWIFT, FAITH KENT, LINSEY TYLER, NIKKI MONROE, ALEX FOSSEE, THEO DUNN, BRADLEY MANSON, BILLY WOLF, JACOB TYLER, NIKKI MURRAY, JONAS ROYCE, CHRISTINE MALEC, VLAD 8882 1268 4440 8885 8889 4440 3335 1189 4443 4440 4440 8887 1163 1118 1244 9993 1162 4440 1197 1236 4440 1270 1195 1189 1186 1217 4440 1240 1203 1120 1259 7774 1240 4443 1208 1153 1143 4440 2229 1248 1113 1253 8886 4440 8888 7778 1242 1/26/2010 1/26/2010 1/25/2010 1/26/2010 1/27/2010 1/27/2010 1/26/2010 1/26/2010 1/26/2010 1/26/2010 1/26/2010 1/26/2010 1/26/2010 1/26/2010 1/27/2010 1/26/2010 1/26/2010 1/26/2010 1/26/2010 1/26/2010 1/26/2010 1/26/2010 1/26/2010 1/27/2010 1/27/2010 1/26/2010 1/27/2010 1/26/2010 1/26/2010 1/26/2010 1/26/2010 1/26/2010 1/26/2010 1/26/2010 1/26/2010 1/27/2010 1/26/2010 1/26/2010 1/26/2010 1/27/2010 1/28/2010 1/28/2010 1/27/2010 1/27/2010 1/28/2010 1/27/2010 1/28/2010 1/24/2010 1/24/2010 1/24/2010 1/25/2010 1/25/2010 1/25/2010 1/25/2010 1/25/2010 1/25/2010 1/25/2010 1/25/2010 1/25/2010 1/25/2010 1/25/2010 1/25/2010 1/25/2010 1/25/2010 1/25/2010 1/25/2010 1/25/2010 1/25/2010 1/25/2010 1/25/2010 1/25/2010 1/25/2010 1/25/2010 1/25/2010 1/25/2010 1/25/2010 1/25/2010 1/25/2010 1/25/2010 1/25/2010 1/25/2010 1/25/2010 1/25/2010 1/25/2010 1/25/2010 1/25/2010 1/25/2010 1/26/2010 1/26/2010 1/26/2010 1/26/2010 1/26/2010 1/26/2010 1/26/2010 N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N CAMP, ROGER BELLETTO, RALPH GALIVER, CHARLES BANE, JOANNA MOON, BARTHOLEMEW MANSON, BILLY GROVE, MICHAELANNE KEAN, DENISE PEHL, LENNY ORTIZ, ANNE HAWKINS, HAROLD TYLER, NIKKI HUMMEL, DAVID NORRIS, LOIS CASTLE, HEATHER PARRY, STEVEN MANSON, BILLY WEST, STACY PATTERSON, ROSE MANSON, BILLY BROOKS, DUSTY TYLER, NIKKI MANSON, BILLY CANDLE, TIM MANSON, BILLY MANSON, BILLY CAMP, ROGER CASPER, JOHN MANSON, BILLY CAMP, ROGER PARLET, EBONY NORRIS, LOIS FORTUNA, ARMOND YOWLER, CHRYSTEL BRISBAN, NEAL GALE, EMILY HAWKINS, HAROLD TYLER, NIKKI HUMMEL, DAVID RUSSEL, GERALD FARGO, JARVIS MASELLA, MURRAY KOLKER, MIKE MANSON, BILLY RUBEN, CARMEN MANSON, BILLY DAVIS, MOLLY 8887 1200 8885 9998 1146 1253 7772 6669 1240 9996 6664 4440 1228 1125 1189 1184 1253 8882 5558 1253 1207 4440 1253 6663 1253 1253 8887 2222 1253 8887 1260 1125 1217 1157 1266 1191 6664 4440 1228 5550 1183 1279 1241 1253 1162 1253 2221 1/27/2010 1/27/2010 1/28/2010 1/27/2010 1/28/2010 1/28/2010 1/27/2010 1/28/2010 1/27/2010 1/27/2010 1/27/2010 1/27/2010 1/28/2010 1/27/2010 1/27/2010 1/28/2010 1/28/2010 1/27/2010 1/28/2010 1/28/2010 1/27/2010 1/27/2010 1/28/2010 1/27/2010 1/28/2010 1/28/2010 1/27/2010 1/27/2010 1/28/2010 1/27/2010 1/28/2010 1/28/2010 1/30/2010 1/28/2010 1/30/2010 1/30/2010 1/27/2010 1/28/2010 1/30/2010 1/30/2010 1/28/2010 1/30/2010 1/28/2010 1/30/2010 1/28/2010 1/30/2010 1/28/2010 1/26/2010 1/26/2010 1/26/2010 1/26/2010 1/26/2010 1/26/2010 1/26/2010 1/26/2010 1/26/2010 1/26/2010 1/26/2010 1/26/2010 1/26/2010 1/26/2010 1/26/2010 1/26/2010 1/26/2010 1/26/2010 1/26/2010 1/26/2010 1/26/2010 1/26/2010 1/26/2010 1/26/2010 1/26/2010 1/26/2010 1/26/2010 1/26/2010 1/26/2010 1/26/2010 1/26/2010 1/26/2010 1/27/2010 1/27/2010 1/27/2010 1/27/2010 1/27/2010 1/27/2010 1/27/2010 1/27/2010 1/27/2010 1/27/2010 1/27/2010 1/27/2010 1/27/2010 1/27/2010 1/27/2010 N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N SEARGENT, HENRY PORTWOOD, BERNIE CAMP, ROGER LASWELL, AMANADA TYLER, NIKKI MOON, BARTHOLEMEW SURO, COLLEEN REED, DAVID KUTTLER, BEN CASPER, JOHN TYLER, NIKKI ACOYIN, ED BANKS, ISABELLA DIGGS, CHUCK CASTLE, HEATHER NORRIS, LOIS MANSON, BILLY MANSON, BILLY HILL, JAY TYLER, NIKKI MANNON, IKE DOPP, ANDY MOON, BARTHOLEMEW MANSON, BILLY RUBEN, CARMEN BELLETTO, RALPH GILLA, HILLARY BAKER, SKYLER SKEEN, BAILEY ROYTZ, VICTORIA SCHMIDT, BRITTANY PEHL, LENNY WILKES, ALICE SMITH, JACK MANSON, BILLY BAKER, SKYLER TYLER, NIKKI PLUG, BARB MANSON, BILLY MANSON, BILLY SEARGENT, HENRY TYLER, NIKKI MANSON, BILLY FREDERICKS, VALLERIE WOLF, JACOB BERNER, MARCUS GRISMER, SARA 3336 1201 8887 1165 4440 1146 1249 4448 1128 2222 4440 1225 1126 1145 1189 1125 1253 1253 1121 4440 1176 1246 1146 1253 1162 1200 1214 4441 1169 1134 1198 1240 3332 1119 1253 4441 4440 8883 1253 1253 3336 4440 1253 1193 8886 1120 1275 1/30/2010 1/27/2010 1/28/2010 1/27/2010 1/30/2010 1/28/2010 1/30/2010 1/30/2010 1/28/2010 1/28/2010 1/30/2010 1/28/2010 1/30/2010 1/28/2010 1/30/2010 1/30/2010 1/30/2010 1/30/2010 1/30/2010 1/30/2010 1/30/2010 1/28/2010 1/28/2010 1/30/2010 1/28/2010 1/30/2010 1/28/2010 1/28/2010 1/30/2010 1/30/2010 1/27/2010 1/30/2010 1/28/2010 1/30/2010 1/30/2010 1/30/2010 1/30/2010 1/30/2010 1/30/2010 1/30/2010 1/30/2010 1/30/2010 1/30/2010 1/30/2010 1/30/2010 1/30/2010 1/30/2010 1/27/2010 1/27/2010 1/27/2010 1/27/2010 1/27/2010 1/27/2010 1/27/2010 1/27/2010 1/27/2010 1/27/2010 1/27/2010 1/27/2010 1/27/2010 1/27/2010 1/27/2010 1/27/2010 1/27/2010 1/27/2010 1/27/2010 1/27/2010 1/27/2010 1/27/2010 1/27/2010 1/27/2010 1/27/2010 1/27/2010 1/27/2010 1/27/2010 1/27/2010 1/27/2010 1/27/2010 1/27/2010 1/27/2010 1/28/2010 1/28/2010 1/28/2010 1/28/2010 1/28/2010 1/28/2010 1/28/2010 1/28/2010 1/28/2010 1/28/2010 1/28/2010 1/28/2010 1/28/2010 1/28/2010 N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N GERST, DENISE MANSON, BILLY DIGGS, CHUCK BRADY, JEAN MANSON, BILLY GALE, EMILY TYLER, NIKKI CURTIZ, JIM MANSON, BILLY BERNER, MARCUS TYLER, NIKKI MANSON, BILLY PLUG, BARB CURTIZ, JIM MANSON, BILLY RUSSEL, GERALD SIMPSON, NELLY MANSON, BILLY BERNER, MARCUS CLAYTON, DEVON ROYCE, CHRISTINE NORRIS, LOIS BELLETTO, RALPH PROCK, ELLEN ACOYIN, ED TYLER, NIKKI JOHNSON, JEFF BERNER, MARCUS RAIDER, DANE CRANE, MATILDA JOHNSON, JEFF RUBEN, CARMEN BRISBAN, NEAL CASPER, JOHN BAKER, SKYLER WILKES, ALICE TYLER, NIKKI SEARGENT, HENRY DURNAN, BILLY MAGRO, KATHRYN TYLER, NIKKI BOORE, KAYLA TYLER, NIKKI KUTTLER, BEN SMITH, TRACY TYLER, NIKKI WOLF, JACOB 7775 1253 1145 3330 1253 1191 4440 1206 1253 1120 4440 1253 8883 1206 1253 5550 5557 1253 1120 1167 7778 1125 1200 1222 1225 4440 1185 1120 1210 7774 1185 1162 1266 2222 4441 3332 4440 3336 3335 1199 4440 1166 4440 1128 1111 4440 8886 1/28/2010 1/30/2010 1/30/2010 1/30/2010 1/30/2010 1/30/2010 1/30/2010 1/30/2010 1/30/2010 1/30/2010 1/30/2010 1/30/2010 1/30/2010 1/30/2010 1/30/2010 1/30/2010 1/30/2010 1/30/2010 1/30/2010 1/30/2010 1/30/2010 1/30/2010 1/30/2010 1/30/2010 1/30/2010 1/30/2010 1/30/2010 1/30/2010 1/30/2010 1/30/2010 1/30/2010 1/30/2010 1/30/2010 1/30/2010 2/2/2010 2/2/2010 2/1/2010 2/1/2010 2/1/2010 2/2/2010 2/2/2010 2/1/2010 2/1/2010 2/2/2010 2/2/2010 2/1/2010 2/2/2010 1/28/2010 1/28/2010 1/28/2010 1/28/2010 1/28/2010 1/28/2010 1/28/2010 1/28/2010 1/28/2010 1/28/2010 1/28/2010 1/28/2010 1/28/2010 1/28/2010 1/28/2010 1/28/2010 1/28/2010 1/28/2010 1/28/2010 1/28/2010 1/28/2010 1/28/2010 1/28/2010 1/28/2010 1/28/2010 1/29/2010 1/29/2010 1/29/2010 1/29/2010 1/29/2010 1/29/2010 1/29/2010 1/30/2010 1/30/2010 1/31/2010 1/31/2010 1/31/2010 1/31/2010 1/31/2010 1/31/2010 1/31/2010 1/31/2010 1/31/2010 1/31/2010 1/31/2010 1/31/2010 1/31/2010 N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N GRISMER, SARA CAMP, ROGER BELLETTO, RALPH SEARGENT, HENRY BROOKS, DUSTY BERRY, TIFF CLAYTON, DEVON WILKES, ALICE CITY, LINSEY GALE, EMILY PACKER, MARY HOOD, TINA PICK, GEOFF ROSE, WENDY HOOD, TINA NELSON, ANNA REED, DAVID SCHMIDT, BRITTANY DURNAN, BILLY MOON, BARTHOLEMEW HUMMEL, DAVID COOPE, KARLY THOMASINO, PAUL WERRY, LELAND LASWELL, AMANADA FARGO, JARVIS COOPE, KARLY O'REILY, SAMUEL BAKER, SKYLER GERARD, MICHAEL JOHNSON, JEFF DURNAN, BILLY TYLER, NIKKI PLUG, BARB RAMMING, OLGA PINKERTON, JAMIE TYLER, NIKKI PEHL, LENNY TYLER, NIKKI LASWELL, AMANADA ACOYIN, ED LAKE, MONTY BOORE, KAYLA MATTHEWS, TINA HILJ, GIA HOOD, TINA NORRIS, LOIS 1275 8887 1200 3336 1207 1195 1167 3332 1143 1191 4445 1220 1197 1270 1220 6668 4448 1198 3335 1146 1228 1139 1252 1232 1165 1183 1139 1118 4441 1140 1185 3335 4440 8883 1172 1161 4440 1240 4440 1165 1225 7773 1166 1268 1138 1220 1125 2/2/2010 2/1/2010 2/3/2010 2/2/2010 2/2/2010 2/1/2010 2/1/2010 2/1/2010 2/2/2010 2/1/2010 2/2/2010 2/1/2010 2/2/2010 2/1/2010 2/2/2010 2/1/2010 2/2/2010 2/2/2010 2/1/2010 2/1/2010 2/2/2010 2/2/2010 2/1/2010 2/2/2010 2/1/2010 2/3/2010 2/2/2010 2/4/2010 2/3/2010 2/3/2010 2/4/2010 2/2/2010 2/2/2010 2/3/2010 2/2/2010 2/2/2010 2/3/2010 2/2/2010 2/2/2010 2/3/2010 2/2/2010 2/4/2010 2/2/2010 2/2/2010 2/2/2010 2/3/2010 2/3/2010 1/31/2010 1/31/2010 1/31/2010 1/31/2010 1/31/2010 1/31/2010 1/31/2010 1/31/2010 1/31/2010 1/31/2010 1/31/2010 1/31/2010 1/31/2010 1/31/2010 1/31/2010 1/31/2010 1/31/2010 1/31/2010 1/31/2010 1/31/2010 1/31/2010 1/31/2010 1/31/2010 1/31/2010 1/31/2010 2/1/2010 2/1/2010 2/1/2010 2/1/2010 2/1/2010 2/1/2010 2/1/2010 2/1/2010 2/1/2010 2/1/2010 2/1/2010 2/1/2010 2/1/2010 2/1/2010 2/1/2010 2/1/2010 2/1/2010 2/1/2010 2/1/2010 2/1/2010 2/1/2010 2/1/2010 N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N ACOYIN, ED CRANE, MATILDA SKEEN, BAILEY TYLER, NIKKI GEISS, MARK PLUG, BARB TYLER, NIKKI TRENTON, REIN TYLER, NIKKI TYLER, NIKKI PERRY, MELISSA FORTUNA, ARMOND PINKERTON, JAMIE ROSE, WENDY PARLET, EBONY BAUCH, LAYLEE WERRY, LELAND TYLER, NIKKI CASPER, JOHN TYLER, NIKKI ROSE, WENDY TYLER, NIKKI NORRIS, LOIS MANSON, BILLY SEARGENT, HENRY MOORE, KIMBERLY NORRIS, LOIS MANSON, BILLY PALU, KEIKA BAUCH, LAYLEE COOPE, KARLY ROSE, WENDY MANSON, BILLY MONROE, ALEX FOSSEE, THEO TYLER, NIKKI MOORE, KIMBERLY WEST, STACY BAUCH, LAYLEE MANSON, BILLY MANSON, BILLY LOWRY, BART HUMMEL, DAVID PACKER, MARY YOUNG, MARY ROYTZ, VICTORIA MANSON, BILLY 1225 7774 1169 4440 1148 8883 4440 2220 4440 4440 7777 1217 1161 1271 1260 1173 1232 4440 2222 4440 1272 4440 1125 1253 3336 5552 1125 1253 1186 1173 1139 1270 1253 2229 1248 4440 5552 8882 1173 1253 1253 6665 1228 4445 9999 1134 1253 2/2/2010 2/3/2010 2/3/2010 2/3/2010 2/3/2010 2/2/2010 2/2/2010 2/2/2010 2/2/2010 2/2/2010 2/2/2010 2/3/2010 2/3/2010 2/2/2010 2/2/2010 2/3/2010 2/2/2010 2/3/2010 2/2/2010 2/4/2010 2/3/2010 2/3/2010 2/4/2010 2/4/2010 2/3/2010 2/3/2010 2/4/2010 2/4/2010 2/3/2010 2/4/2010 2/4/2010 2/3/2010 2/4/2010 2/3/2010 2/4/2010 2/3/2010 2/3/2010 2/3/2010 2/4/2010 2/4/2010 2/11/2010 2/2/2010 2/4/2010 2/3/2010 2/4/2010 2/4/2010 2/4/2010 2/1/2010 2/1/2010 2/1/2010 2/1/2010 2/1/2010 2/1/2010 2/1/2010 2/1/2010 2/1/2010 2/1/2010 2/1/2010 2/1/2010 2/1/2010 2/1/2010 2/1/2010 2/1/2010 2/1/2010 2/1/2010 2/1/2010 2/2/2010 2/2/2010 2/2/2010 2/2/2010 2/2/2010 2/2/2010 2/2/2010 2/2/2010 2/2/2010 2/2/2010 2/2/2010 2/2/2010 2/2/2010 2/2/2010 2/2/2010 2/2/2010 2/2/2010 2/2/2010 2/2/2010 2/2/2010 2/2/2010 2/2/2010 2/2/2010 2/2/2010 2/2/2010 2/2/2010 2/2/2010 2/2/2010 N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N NORRIS, LOIS MANSON, BILLY MANSON, BILLY MANSON, BILLY ROSE, WENDY BANE, JOANNA PEHL, LENNY ROSE, WENDY TOMPKIN, LUCY CASTLE, HEATHER TYLER, NIKKI ACOYIN, ED MAGRO, KATHRYN SKEEN, BAILEY NORRIS, LOIS MANSON, BILLY MANSON, BILLY LEONARD, JUDE BERNER, MARCUS MAGRO, KATHRYN TYLER, NIKKI DURNAN, BILLY MANSON, BILLY MAGRO, KATHRYN MANNON, IKE TYLER, NIKKI BERNER, MARCUS PEHL, LENNY CASTLE, HEATHER DURNAN, BILLY MANSON, BILLY SIMPSON, NELLY MANSON, BILLY MANSON, BILLY FERN, CAROLYN WILKES, ALICE MANSON, BILLY GROVE, MICHAELANNE DAMON, ROCHELLE NELSON, ANNA GEISS, MARK TALLON, PAULA SHONTS, CRAIG YOUNG, MARY TYLER, NIKKI TYLER, NIKKI CASTLE, HEATHER 1125 1253 1253 1253 1270 9998 1240 1272 1147 1189 4440 1225 1199 1169 1125 1253 1253 1236 1120 1199 4440 3335 1253 1199 1176 4440 1120 1240 1189 3335 1253 5557 1253 1253 4447 3332 1253 7772 1179 6668 1148 1255 1254 9999 4440 4440 1189 2/3/2010 2/4/2010 2/4/2010 2/4/2010 2/3/2010 2/3/2010 2/3/2010 2/3/2010 2/4/2010 2/3/2010 2/2/2010 2/3/2010 2/4/2010 2/4/2010 2/6/2010 2/6/2010 2/6/2010 2/6/2010 2/4/2010 2/4/2010 2/6/2010 2/4/2010 2/6/2010 2/6/2010 2/4/2010 2/6/2010 2/4/2010 2/6/2010 2/6/2010 2/6/2010 2/6/2010 2/4/2010 2/6/2010 2/6/2010 2/6/2010 2/6/2010 2/6/2010 2/6/2010 2/6/2010 2/6/2010 2/6/2010 2/4/2010 2/6/2010 2/4/2010 2/4/2010 2/4/2010 2/6/2010 2/2/2010 2/2/2010 2/2/2010 2/2/2010 2/2/2010 2/2/2010 2/2/2010 2/2/2010 2/2/2010 2/2/2010 2/2/2010 2/2/2010 2/2/2010 2/3/2010 2/3/2010 2/3/2010 2/3/2010 2/3/2010 2/3/2010 2/3/2010 2/3/2010 2/3/2010 2/3/2010 2/3/2010 2/3/2010 2/3/2010 2/3/2010 2/3/2010 2/3/2010 2/3/2010 2/3/2010 2/3/2010 2/3/2010 2/3/2010 2/3/2010 2/3/2010 2/3/2010 2/3/2010 2/3/2010 2/3/2010 2/3/2010 2/3/2010 2/3/2010 2/3/2010 2/3/2010 2/3/2010 2/3/2010 N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N MAGRO, KATHRYN MAGRO, KATHRYN MOON, BARTHOLEMEW HUMMEL, DAVID LEONARD, JUDE MANSON, BILLY RAIDER, DANE PEHL, LENNY MANSON, BILLY O'REILY, SAMUEL CASTLE, HEATHER EXS, AARON ACOYIN, ED HILJ, GIA BAUGHMAN, LAUREN MAGRO, KATHRYN VIDA, VICTOR PEHL, LENNY CRANE, MATILDA SWIFT, FAITH GEISS, MARK MANSON, BILLY DAMON, ROCHELLE SIMPSON, NELLY PULTZ, JORDAN ACOYIN, ED LEONARD, JUDE MELAUN, CINDY SWIFT, FAITH MANSON, BILLY MANSON, BILLY LEONARD, JUDE FOSSEE, THEO SMITH, JACK VIDA, VICTOR PEPPER, ELLEN MONROE, ALEX MANSON, BILLY YOUNG, MARY TYLER, NIKKI MAGRO, KATHRYN SKEEN, BAILEY TYLER, NIKKI DUNN, BRADLEY GROVE, MICHAELANNE MANSON, BILLY CURTIZ, JIM 1199 1199 1146 1228 1236 1253 1210 1240 1253 1118 1189 1192 1225 1138 8889 1199 1264 1240 7774 1153 1148 1253 1179 5557 1231 1225 1236 1168 1153 1253 1253 1236 1248 1119 1264 1127 2229 1253 9999 4440 1199 1169 4440 1113 7772 1253 1206 2/4/2010 2/4/2010 2/4/2010 2/9/2010 2/6/2010 2/6/2010 2/6/2010 2/4/2010 2/6/2010 2/4/2010 2/4/2010 2/4/2010 2/6/2010 2/4/2010 2/6/2010 2/6/2010 2/6/2010 2/6/2010 2/6/2010 2/6/2010 2/6/2010 2/6/2010 2/6/2010 2/6/2010 2/4/2010 2/6/2010 2/6/2010 2/6/2010 2/6/2010 2/6/2010 2/8/2010 2/6/2010 2/6/2010 2/6/2010 2/6/2010 2/4/2010 2/6/2010 2/6/2010 2/6/2010 2/6/2010 2/6/2010 2/6/2010 2/6/2010 2/6/2010 2/6/2010 2/6/2010 2/6/2010 2/3/2010 2/3/2010 2/3/2010 2/3/2010 2/3/2010 2/3/2010 2/3/2010 2/3/2010 2/3/2010 2/3/2010 2/3/2010 2/3/2010 2/3/2010 2/3/2010 2/3/2010 2/3/2010 2/4/2010 2/4/2010 2/4/2010 2/4/2010 2/4/2010 2/4/2010 2/4/2010 2/4/2010 2/4/2010 2/4/2010 2/4/2010 2/4/2010 2/4/2010 2/4/2010 2/4/2010 2/4/2010 2/4/2010 2/4/2010 2/4/2010 2/4/2010 2/4/2010 2/4/2010 2/4/2010 2/4/2010 2/4/2010 2/4/2010 2/4/2010 2/4/2010 2/4/2010 2/4/2010 2/4/2010 N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N LASWELL, AMANADA TYLER, NIKKI OYER, BRIAN BERRY, TIFF CASTLE, HEATHER MANSON, BILLY WILLIS, JAKE FREDERICKS, VALLERIE PEHL, LENNY JONES, BETTY PEHL, LENNY PACKER, MARY PACKER, MARY ROSE, WENDY CRANE, MATILDA VIDA, VICTOR QUINN, PATRICIA CASPER, JOHN PICK, GEOFF PARLET, EBONY MANSON, BILLY BAUGHMAN, LAUREN MANSON, BILLY FRANK, CORY MANSON, BILLY MANSON, BILLY NORRIS, LOIS SWIFT, FAITH TYLER, NIKKI CRANE, MATILDA TYLER, NIKKI ROSE, WENDY DURNAN, BILLY LASWELL, AMANADA MCLAUGHLIN, TRACY FIGERTON, VICTOR MAGRO, KATHRYN ELMER, GABRIELLE BLUSKY, ANNABELLE MANSON, BILLY MANSON, BILLY BAUCH, LAYLEE PATTERSON, ROSE NORRIS, LOIS RODKEY, MELISSA YOUNG, MARY SCHMIDT, BRITTANY 1165 4440 1234 1195 1189 1253 9992 1193 1240 6666 1240 4445 4445 1271 7774 1264 1114 2222 1197 1260 1253 8889 1253 1204 1253 1253 1125 1153 4440 7774 4440 1270 3335 1165 1209 5553 1199 1211 1215 1253 1253 1173 5558 1125 1124 9999 1198 2/6/2010 2/6/2010 2/6/2010 2/6/2010 2/6/2010 2/6/2010 2/6/2010 2/8/2010 2/6/2010 2/6/2010 2/6/2010 2/6/2010 2/6/2010 2/6/2010 2/6/2010 2/6/2010 2/6/2010 2/6/2010 2/9/2010 2/8/2010 2/9/2010 2/9/2010 2/9/2010 2/8/2010 2/9/2010 2/9/2010 2/9/2010 2/9/2010 2/9/2010 2/8/2010 2/8/2010 2/8/2010 2/8/2010 2/8/2010 2/9/2010 2/8/2010 2/8/2010 2/9/2010 2/8/2010 2/9/2010 2/9/2010 2/9/2010 2/8/2010 2/8/2010 2/8/2010 2/9/2010 2/8/2010 2/4/2010 2/4/2010 2/4/2010 2/4/2010 2/4/2010 2/4/2010 2/5/2010 2/5/2010 2/5/2010 2/5/2010 2/5/2010 2/5/2010 2/5/2010 2/5/2010 2/5/2010 2/6/2010 2/6/2010 2/6/2010 2/7/2010 2/7/2010 2/7/2010 2/7/2010 2/7/2010 2/7/2010 2/7/2010 2/7/2010 2/7/2010 2/7/2010 2/7/2010 2/7/2010 2/7/2010 2/7/2010 2/7/2010 2/7/2010 2/7/2010 2/7/2010 2/7/2010 2/7/2010 2/7/2010 2/7/2010 2/7/2010 2/7/2010 2/7/2010 2/7/2010 2/7/2010 2/7/2010 2/7/2010 N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N MAGRO, KATHRYN SURO, COLLEEN MANSON, BILLY MCLAUGHLIN, TRACY MANSON, BILLY TYLER, NIKKI PATTERSON, ROSE MANSON, BILLY GEISS, MARK RAIDER, DANE TRENTON, REIN FIGERTON, VICTOR SKEEN, BAILEY RUSSEL, GERALD MATTHEWS, TINA MANSON, BILLY CAMP, ROGER SURRATT, ALI NORRIS, LOIS CASTLE, HEATHER GATE, RACHEL MONROE, ALEX TODD, JAMES TYLER, NIKKI MANSON, BILLY MANSON, BILLY BAKER, SKYLER TYLER, NIKKI SMITH, JACK MANSON, BILLY MASELLA, MURRAY AKAD, ROY PALAZOLA, DAISY NORRIS, LOIS AKAD, ROY FRANK, CORY THOMASINO, PAUL MANSON, BILLY CAMP, ROGER ROSE, WENDY MANSON, BILLY O'REILY, SAMUEL CRANE, MATILDA ILEY, DIDI ACOYIN, ED HILL, JAY TYLER, NIKKI 1199 1249 1253 1209 1253 4440 5558 1253 1148 1210 2220 5553 1169 5550 1268 1253 8887 1149 1125 1189 1267 2229 3339 4440 1253 1253 4441 4440 1119 1253 1279 1163 1159 1125 1163 1204 1252 1253 8887 1272 1253 1118 7774 1129 1225 1121 4440 2/9/2010 2/9/2010 2/9/2010 2/9/2010 2/9/2010 2/8/2010 2/9/2010 2/9/2010 2/8/2010 2/9/2010 2/9/2010 2/9/2010 2/9/2010 2/9/2010 2/9/2010 2/10/2010 2/9/2010 2/10/2010 2/10/2010 2/9/2010 2/10/2010 2/9/2010 2/10/2010 2/10/2010 2/10/2010 2/10/2010 2/9/2010 2/9/2010 2/10/2010 2/10/2010 2/9/2010 2/9/2010 2/10/2010 2/10/2010 2/10/2010 2/10/2010 2/9/2010 2/10/2010 2/9/2010 2/10/2010 2/10/2010 2/9/2010 2/10/2010 2/9/2010 2/8/2010 2/9/2010 2/9/2010 2/7/2010 2/7/2010 2/7/2010 2/7/2010 2/7/2010 2/7/2010 2/7/2010 2/7/2010 2/7/2010 2/7/2010 2/8/2010 2/8/2010 2/8/2010 2/8/2010 2/8/2010 2/8/2010 2/8/2010 2/8/2010 2/8/2010 2/8/2010 2/8/2010 2/8/2010 2/8/2010 2/8/2010 2/8/2010 2/8/2010 2/8/2010 2/8/2010 2/8/2010 2/8/2010 2/8/2010 2/8/2010 2/8/2010 2/8/2010 2/8/2010 2/8/2010 2/8/2010 2/8/2010 2/8/2010 2/8/2010 2/8/2010 2/8/2010 2/8/2010 2/8/2010 2/8/2010 2/8/2010 2/8/2010 N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N MCLAUGHLIN, TRACY TYLER, NIKKI TYLER, NIKKI SCHMIDT, BRITTANY PACKER, MARY HILL, JAY ROSE, WENDY PEHL, LENNY DOOREY, JANE PULTZ, JORDAN TYLER, NIKKI MANSON, BILLY MANSON, BILLY THOMASINO, PAUL SURO, COLLEEN ROBERTS, KELLY ARNOLD, MITCHELL FENEMORE, KARL BENEKER, REINA ROSE, WENDY THOMASINO, PAUL ROBERTS, KELLY ABSTON, SHELIA PROCK, ELLEN ACOYIN, ED BERNER, MARCUS RAMMING, OLGA MANSON, BILLY LOWRY, BART PICK, GEOFF EDMEIER, MARGO CITY, LINSEY REAL, GUY MANNON, IKE SCHMIDT, BRITTANY BROOKS, DUSTY CANDLE, TIM PERRY, MELISSA VIDA, VICTOR HILJ, GIA TERRY, SHERI LANE, IVY MANSON, BILLY WATERS, DELANEY ACOYIN, ED GEISS, MARK ROYCE, CHRISTINE 1209 4440 4440 1198 4445 1121 1273 1240 1233 1231 4440 1253 1253 1252 1249 1112 1131 1223 1245 1270 1252 1112 1247 1222 1225 1120 1172 1253 6665 1197 1156 1143 1175 1176 1198 1207 6663 7777 1264 1138 3337 1226 1253 1171 1225 1148 7778 2/13/2010 2/9/2010 2/9/2010 2/10/2010 2/9/2010 2/11/2010 2/11/2010 2/11/2010 2/11/2010 2/11/2010 2/10/2010 2/11/2010 2/11/2010 2/11/2010 2/11/2010 2/11/2010 2/10/2010 2/11/2010 2/11/2010 2/10/2010 2/10/2010 2/11/2010 2/10/2010 2/11/2010 2/11/2010 2/10/2010 2/10/2010 2/11/2010 2/10/2010 2/11/2010 2/11/2010 2/10/2010 2/10/2010 2/11/2010 2/10/2010 2/11/2010 2/10/2010 2/11/2010 2/10/2010 2/10/2010 2/13/2010 2/11/2010 2/13/2010 2/11/2010 2/11/2010 2/13/2010 2/13/2010 2/8/2010 2/8/2010 2/8/2010 2/8/2010 2/8/2010 2/9/2010 2/9/2010 2/9/2010 2/9/2010 2/9/2010 2/9/2010 2/9/2010 2/9/2010 2/9/2010 2/9/2010 2/9/2010 2/9/2010 2/9/2010 2/9/2010 2/9/2010 2/9/2010 2/9/2010 2/9/2010 2/9/2010 2/9/2010 2/9/2010 2/9/2010 2/9/2010 2/9/2010 2/9/2010 2/9/2010 2/9/2010 2/9/2010 2/9/2010 2/9/2010 2/9/2010 2/9/2010 2/9/2010 2/9/2010 2/9/2010 2/10/2010 2/10/2010 2/10/2010 2/10/2010 2/10/2010 2/10/2010 2/10/2010 N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N MAJORS, TOMMY BURNS, MILLIE BEDOVA, GLENN TYLER, NIKKI ROBERTS, KELLY GERARD, MICHAEL BERNER, MARCUS TRENT, HOLLY TYLER, NIKKI RUSSEL, GERALD MANSON, BILLY AKAD, ROY WERRY, LELAND LOWRY, BART MANSON, BILLY BELLETTO, RALPH COOPE, KARLY NORRIS, LOIS FENEMORE, KARL MANSON, BILLY WELLS, KEVIN TERRY, SHERI PEHL, LENNY SICKLER, PENNY MANSON, BILLY TERRY, SHERI PORTWOOD, BERNIE MANSON, BILLY MANSON, BILLY WILKES, ALICE MANSON, BILLY LAM, VICTOR MANSON, BILLY ILEY, DIDI BERRY, TIFF NORRIS, LOIS MANSON, BILLY MASELLA, MURRAY BURNS, MILLIE TYLER, NIKKI MAGRO, KATHRYN CASTLE, HEATHER BRAMMER, PAM TYLER, NIKKI FIGERTON, VICTOR LILLIS, CARRIE MANSON, BILLY 1137 9993 1262 4440 1112 1140 1120 1133 4440 5550 1253 1163 1232 6665 1253 1200 1139 1125 1223 1253 1144 3337 1240 1224 1253 3337 1201 1253 1253 3332 1253 8884 1253 1129 1195 1125 1253 1279 9993 4440 1199 1189 1170 4440 5553 1259 1253 2/11/2010 2/11/2010 2/11/2010 2/11/2010 2/13/2010 2/13/2010 2/11/2010 2/13/2010 2/13/2010 2/11/2010 2/13/2010 2/11/2010 2/11/2010 2/10/2010 2/13/2010 2/11/2010 2/11/2010 2/13/2010 2/11/2010 2/13/2010 2/13/2010 2/13/2010 2/11/2010 2/13/2010 2/13/2010 2/13/2010 2/13/2010 2/13/2010 2/15/2010 2/13/2010 2/13/2010 2/13/2010 2/13/2010 2/13/2010 2/13/2010 2/13/2010 2/13/2010 2/13/2010 2/11/2010 2/13/2010 2/13/2010 2/13/2010 2/13/2010 2/13/2010 2/13/2010 2/13/2010 2/13/2010 2/10/2010 2/10/2010 2/10/2010 2/10/2010 2/10/2010 2/10/2010 2/10/2010 2/10/2010 2/10/2010 2/10/2010 2/10/2010 2/10/2010 2/10/2010 2/10/2010 2/10/2010 2/10/2010 2/10/2010 2/10/2010 2/10/2010 2/10/2010 2/10/2010 2/10/2010 2/10/2010 2/10/2010 2/10/2010 2/10/2010 2/11/2010 2/11/2010 2/11/2010 2/11/2010 2/11/2010 2/11/2010 2/11/2010 2/11/2010 2/11/2010 2/11/2010 2/11/2010 2/11/2010 2/11/2010 2/11/2010 2/11/2010 2/11/2010 2/11/2010 2/11/2010 2/11/2010 2/11/2010 2/11/2010 N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N MANSON, BILLY MANSON, BILLY WOLF, JACOB BERRY, TIFF MANSON, BILLY ZIMMERMAN, PETER QUIN, KATE PICK, GEOFF PERRY, MELISSA NORRIS, LOIS MANSON, BILLY MANSON, BILLY TOMLIN, BEN ACOYIN, ED CASPER, JOHN CASTLE, HEATHER MANSON, BILLY QUINN, PATRICIA CAMP, ROGER COLORADO, KATHERINE ACOYIN, ED MAGRO, KATHRYN GILLA, HILLARY BENEKER, REINA CAMP, ROGER MAGRO, KATHRYN SKEEN, BAILEY ACOYIN, ED DEBLE, NICOLE THOMASINO, PAUL BENEKER, REINA RODKEY, MELISSA TYLER, NIKKI GRISMER, SARA BANKS, ISABELLA REAL, GUY MALEC, VLAD MANSON, BILLY O'REILY, SAMUEL MANSON, BILLY MANSON, BILLY CRANE, MATILDA TYLER, NIKKI GILLA, HILLARY TYLER, NIKKI PATTERSON, ROSE PLUG, BARB 1253 1253 8886 1195 1253 5551 4444 1197 7777 1125 1253 1253 1203 1225 2222 1189 1253 1114 8887 1208 1225 1199 1214 1245 8887 1199 1169 1225 6667 1252 1245 1124 4440 1275 1126 1175 1242 1253 1118 1253 1253 7774 4440 1214 4440 5558 8883 2/13/2010 2/13/2010 2/13/2010 2/13/2010 2/13/2010 2/13/2010 2/13/2010 2/13/2010 2/13/2010 2/13/2010 2/13/2010 2/13/2010 2/13/2010 2/13/2010 2/13/2010 2/13/2010 2/13/2010 2/13/2010 2/13/2010 2/13/2010 2/13/2010 2/24/2010 2/13/2010 2/13/2010 2/13/2010 2/13/2010 2/13/2010 2/13/2010 2/13/2010 2/13/2010 2/13/2010 2/13/2010 2/13/2010 2/13/2010 2/15/2010 2/16/2010 2/16/2010 2/16/2010 2/15/2010 2/16/2010 2/16/2010 2/16/2010 2/16/2010 2/16/2010 2/15/2010 2/16/2010 2/16/2010 2/11/2010 2/11/2010 2/11/2010 2/11/2010 2/11/2010 2/11/2010 2/11/2010 2/11/2010 2/11/2010 2/11/2010 2/11/2010 2/11/2010 2/11/2010 2/11/2010 2/11/2010 2/11/2010 2/11/2010 2/12/2010 2/12/2010 2/12/2010 2/12/2010 2/12/2010 2/12/2010 2/12/2010 2/12/2010 2/12/2010 2/12/2010 2/12/2010 2/12/2010 2/12/2010 2/12/2010 2/12/2010 2/12/2010 2/13/2010 2/14/2010 2/14/2010 2/14/2010 2/14/2010 2/14/2010 2/14/2010 2/14/2010 2/14/2010 2/14/2010 2/14/2010 2/14/2010 2/14/2010 2/14/2010 N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N TYLER, NIKKI MCLAUGHLIN, TRACY ACOYIN, ED TYLER, NIKKI MUSKIE, KATIE BAKER, SKYLER WHITE, BEA QUINN, PATRICIA TYLER, NIKKI ROSE, WENDY TYLER, NIKKI MAGRO, KATHRYN MOORE, KIMBERLY ROSE, WENDY LEONARD, JUDE MASELLA, MURRAY FREDERICKS, VALLERIE SCHMIDT, BRITTANY SKEEN, BAILEY CASTLE, HEATHER MANSON, BILLY TYLER, NIKKI MAGRO, KATHRYN ILEY, DIDI O'REILY, SAMUEL MANSON, BILLY CURTIZ, JIM BROWN, TOM MANSON, BILLY MANSON, BILLY CASTLE, HEATHER WILLIAMS, HANNAH TYLER, NIKKI GALE, EMILY CURTIZ, JIM PARLET, EBONY MANSON, BILLY BAKER, SKYLER SANDERS, PENELOPE TYLER, NIKKI MOON, BARTHOLEMEW MANSON, BILLY CANDLE, TIM MANSON, BILLY OYER, BRIAN NORRIS, LOIS FOSSEE, THEO 4440 1209 1225 4440 1235 4441 5556 1114 4440 1273 4440 1199 5552 1273 1236 1279 1193 1198 1169 1189 1253 4440 1199 1129 1118 1253 1206 3333 1253 1253 1189 6661 4440 1191 1206 1260 1253 4441 6662 4440 1146 1253 6663 1253 1234 1125 1248 2/16/2010 2/16/2010 2/16/2010 2/15/2010 2/16/2010 2/15/2010 2/16/2010 2/15/2010 2/15/2010 2/16/2010 2/15/2010 2/15/2010 2/15/2010 2/15/2010 2/17/2010 2/16/2010 2/16/2010 2/17/2010 2/16/2010 2/16/2010 2/17/2010 2/16/2010 2/16/2010 2/17/2010 2/17/2010 2/17/2010 2/17/2010 2/17/2010 2/17/2010 2/17/2010 2/16/2010 2/17/2010 2/17/2010 2/17/2010 2/16/2010 2/17/2010 2/17/2010 2/17/2010 2/15/2010 2/16/2010 2/16/2010 2/17/2010 2/17/2010 2/17/2010 2/17/2010 2/17/2010 2/16/2010 2/14/2010 2/14/2010 2/14/2010 2/14/2010 2/14/2010 2/14/2010 2/14/2010 2/14/2010 2/14/2010 2/14/2010 2/14/2010 2/14/2010 2/14/2010 2/15/2010 2/15/2010 2/15/2010 2/15/2010 2/15/2010 2/15/2010 2/15/2010 2/15/2010 2/15/2010 2/15/2010 2/15/2010 2/15/2010 2/15/2010 2/15/2010 2/15/2010 2/15/2010 2/15/2010 2/15/2010 2/15/2010 2/15/2010 2/15/2010 2/15/2010 2/15/2010 2/15/2010 2/15/2010 2/15/2010 2/15/2010 2/15/2010 2/15/2010 2/15/2010 2/15/2010 2/15/2010 2/15/2010 2/15/2010 N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N GALE, EMILY MANSON, BILLY QUINN, PATRICIA GEISS, MARK LEONARD, JUDE CRANE, MATILDA TYLER, NIKKI GILLA, HILLARY BELLETTO, RALPH MANSON, BILLY DUNN, BRADLEY TYLER, NIKKI FOSSEE, THEO PICK, GEOFF MANSON, BILLY MANSON, BILLY PEHL, LENNY NORRIS, LOIS BERRY, TIFF MANSON, BILLY BAKER, SKYLER KIRSCH, LILA PICK, GEOFF TYLER, NIKKI FOSSEE, THEO TYLER, NIKKI TYLER, NIKKI PROCK, ELLEN TYLER, NIKKI DEBLE, NICOLE MANSON, BILLY BRADY, JEAN PULTZ, JORDAN PULTZ, JORDAN WOLF, JACOB CAMP, ROGER HUMMEL, DAVID TYLER, NIKKI ARNOLD, MITCHELL MANSON, BILLY TYLER, NIKKI MANSON, BILLY ROYTZ, VICTORIA JOHNSON, JEFF FOSSEE, THEO PEHL, LENNY PORTWOOD, BERNIE 1191 1253 1114 1148 1236 7774 4440 1214 1200 1253 1113 4440 1248 1197 1253 1253 1240 1125 1195 1253 4441 1276 1197 4440 1248 4440 4440 1222 4440 6667 1253 3330 1231 1231 8886 8887 1228 4440 1131 1253 4440 1253 1134 1185 1248 1240 1201 2/17/2010 2/25/2010 2/17/2010 2/17/2010 2/16/2010 2/17/2010 2/17/2010 2/17/2010 2/17/2010 2/17/2010 2/17/2010 2/17/2010 2/17/2010 2/17/2010 2/18/2010 2/18/2010 2/18/2010 2/18/2010 2/17/2010 2/18/2010 2/17/2010 2/17/2010 2/17/2010 2/17/2010 2/17/2010 2/18/2010 2/17/2010 2/18/2010 2/17/2010 2/17/2010 2/18/2010 2/17/2010 2/16/2010 2/16/2010 2/18/2010 2/16/2010 2/18/2010 2/18/2010 2/18/2010 2/18/2010 2/18/2010 2/18/2010 2/17/2010 2/18/2010 2/17/2010 2/16/2010 2/18/2010 2/15/2010 2/15/2010 2/15/2010 2/15/2010 2/15/2010 2/15/2010 2/15/2010 2/15/2010 2/15/2010 2/15/2010 2/15/2010 2/15/2010 2/16/2010 2/16/2010 2/16/2010 2/16/2010 2/16/2010 2/16/2010 2/16/2010 2/16/2010 2/16/2010 2/16/2010 2/16/2010 2/16/2010 2/16/2010 2/16/2010 2/16/2010 2/16/2010 2/16/2010 2/16/2010 2/16/2010 2/16/2010 2/16/2010 2/16/2010 2/16/2010 2/16/2010 2/16/2010 2/16/2010 2/16/2010 2/16/2010 2/16/2010 2/16/2010 2/16/2010 2/16/2010 2/16/2010 2/16/2010 2/16/2010 N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N CASPER, JOHN SMITH, JACK MANSON, BILLY MATTHEWS, TINA TYLER, NIKKI PULTZ, JORDAN BENEKER, REINA ROSE, WENDY CITY, LINSEY PEPPER, ELLEN MANSON, BILLY LILLIS, CARRIE PEHL, LENNY CRANE, MATILDA ACOYIN, ED PACKER, MARY JOHNSON, JEFF JOHANSON, SALLY REAL, GUY MANSON, BILLY HILL, JAY FENEMORE, KARL TYLER, NIKKI GERARD, MICHAEL BAKER, SKYLER NORRIS, LOIS MANSON, BILLY MANSON, BILLY SKEEN, BAILEY MANSON, BILLY CAMP, ROGER MANSON, BILLY GALE, EMILY O'REILY, SAMUEL ACOYIN, ED SKEEN, BAILEY EXS, AARON STARTEN, BRANDY DURNAN, BILLY MANSON, BILLY TYLER, NIKKI GRANGER, JILL O'REILY, SAMUEL MANSON, BILLY PLUG, BARB MAGRO, KATHRYN MANSON, BILLY 2222 1119 1253 1268 4440 1231 1245 1273 1143 1127 1253 1259 1240 7774 1225 4445 1185 1180 1175 1253 1121 1223 4440 1140 4441 1125 1253 1253 1169 1253 8887 1253 1191 1118 1225 1169 1192 1216 3335 1253 4440 1135 1118 1253 8883 1199 1253 2/17/2010 2/18/2010 2/18/2010 2/17/2010 2/18/2010 2/18/2010 2/18/2010 2/20/2010 2/18/2010 2/20/2010 2/20/2010 2/20/2010 2/18/2010 2/20/2010 2/18/2010 2/18/2010 2/18/2010 2/20/2010 2/18/2010 2/20/2010 2/18/2010 2/18/2010 2/18/2010 2/18/2010 2/18/2010 2/18/2010 2/20/2010 2/20/2010 2/18/2010 2/20/2010 2/17/2010 2/20/2010 2/18/2010 2/18/2010 2/18/2010 2/18/2010 2/20/2010 2/20/2010 2/18/2010 2/20/2010 2/18/2010 2/18/2010 2/18/2010 2/20/2010 2/18/2010 2/18/2010 2/20/2010 2/16/2010 2/16/2010 2/16/2010 2/16/2010 2/17/2010 2/17/2010 2/17/2010 2/17/2010 2/17/2010 2/17/2010 2/17/2010 2/17/2010 2/17/2010 2/17/2010 2/17/2010 2/17/2010 2/17/2010 2/17/2010 2/17/2010 2/17/2010 2/17/2010 2/17/2010 2/17/2010 2/17/2010 2/17/2010 2/17/2010 2/17/2010 2/17/2010 2/17/2010 2/17/2010 2/17/2010 2/17/2010 2/17/2010 2/17/2010 2/17/2010 2/17/2010 2/17/2010 2/17/2010 2/17/2010 2/17/2010 2/17/2010 2/17/2010 2/17/2010 2/17/2010 2/17/2010 2/17/2010 2/17/2010 N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N NORRIS, LOIS PERRY, MELISSA TYLER, NIKKI MANSON, BILLY MANSON, BILLY YOUNGS, FRANK MANSON, BILLY ACOYIN, ED TYLER, NIKKI LEONARD, JUDE RAIDER, DANE RODKEY, MELISSA BERRY, TIFF SKEEN, BAILEY MANSON, BILLY NORRIS, LOIS MANSON, BILLY CASTLE, HEATHER MANSON, BILLY MANSON, BILLY JOHNSON, JEFF PARLET, EBONY ROSE, WENDY ILEY, DIDI MANSON, BILLY MOON, BARTHOLEMEW PORTWOOD, BERNIE MORRIS, KYLE MANSON, BILLY MANSON, BILLY ROYTZ, VICTORIA PARRY, STEVEN BROOKS, DUSTY CRANE, MATILDA CAMP, ROGER MURRAY, JONAS LEONARD, JUDE MANSON, BILLY SKEEN, BAILEY BERNER, MARCUS ABSTON, SHELIA KIRSCH, LILA ACOYIN, ED STARR, NINA PORTWOOD, BERNIE O'REILY, SAMUEL TYLER, NIKKI 1125 7777 4440 1253 1253 1237 1253 1225 4440 1236 1210 1124 1195 1169 1253 1125 1253 1189 1253 1253 1185 1260 1272 1129 1253 1146 1201 1130 1253 1253 1134 1184 1207 7774 8887 8888 1236 1253 1169 1120 1247 1276 1225 1182 1201 1118 4440 2/20/2010 2/20/2010 2/18/2010 2/20/2010 2/20/2010 2/20/2010 2/20/2010 2/18/2010 2/20/2010 2/20/2010 2/20/2010 2/20/2010 2/20/2010 2/20/2010 2/20/2010 2/20/2010 2/20/2010 2/20/2010 2/20/2010 2/20/2010 2/20/2010 2/20/2010 2/20/2010 2/20/2010 2/20/2010 2/20/2010 2/20/2010 2/20/2010 2/22/2010 2/20/2010 2/20/2010 2/20/2010 2/20/2010 2/20/2010 2/20/2010 2/20/2010 2/20/2010 2/20/2010 2/20/2010 2/20/2010 2/20/2010 2/20/2010 2/20/2010 2/20/2010 2/20/2010 2/20/2010 2/20/2010 2/17/2010 2/17/2010 2/17/2010 2/17/2010 2/17/2010 2/18/2010 2/18/2010 2/18/2010 2/18/2010 2/18/2010 2/18/2010 2/18/2010 2/18/2010 2/18/2010 2/18/2010 2/18/2010 2/18/2010 2/18/2010 2/18/2010 2/18/2010 2/18/2010 2/18/2010 2/18/2010 2/18/2010 2/18/2010 2/18/2010 2/18/2010 2/18/2010 2/18/2010 2/18/2010 2/18/2010 2/18/2010 2/18/2010 2/18/2010 2/18/2010 2/18/2010 2/18/2010 2/18/2010 2/18/2010 2/18/2010 2/18/2010 2/18/2010 2/18/2010 2/18/2010 2/18/2010 2/18/2010 2/18/2010 N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N MANSON, BILLY FORTUNA, ARMOND ROSE, WENDY PULTZ, JORDAN GEISS, MARK MALEC, VLAD ROSE, WENDY BENEKER, REINA BRISBAN, NEAL SCHMIDT, BRITTANY LEONARD, JUDE BRISBAN, NEAL HUMMEL, BROOKE FREDERICKS, VALLERIE TYLER, NIKKI BROOKS, DUSTY MANSON, BILLY REED, DAVID ARNOLD, MITCHELL BROOKS, DUSTY ARY, MELISA TYLER, NIKKI KIRSCH, LILA TYLER, NIKKI BAUGHMAN, LAUREN SURO, COLLEEN AKAD, ROY MORRIS, KYLE CANDLE, TIM GEISS, MARK SCHRANK, WILMA MANSON, BILLY ARY, MELISA BENEKER, REINA WHITE, BEA TYLER, NIKKI CANDLE, TIM MORRIS, KYLE TYLER, NIKKI BENEKER, REINA PERRY, MELISSA ACOYIN, ED BENEKER, REINA ROSE, WENDY BAYON, HAILEY NELSON, ANNA YOUNG, MARY 1253 1217 1271 1231 1148 1242 1271 1245 1266 1198 1236 1266 1116 1193 4440 1207 1253 4448 1131 1207 1158 4440 1276 4440 8889 1249 1163 1130 6663 1148 1132 1253 1158 1245 5556 4440 6663 1130 4440 1245 7777 1225 1245 1271 1151 6668 9999 2/20/2010 2/20/2010 2/20/2010 2/20/2010 2/20/2010 2/20/2010 2/20/2010 2/22/2010 2/22/2010 2/20/2010 2/20/2010 2/20/2010 2/22/2010 2/23/2010 2/22/2010 2/22/2010 2/23/2010 2/23/2010 2/22/2010 2/22/2010 2/23/2010 2/22/2010 2/23/2010 2/23/2010 2/22/2010 2/23/2010 2/22/2010 2/22/2010 2/22/2010 2/22/2010 2/23/2010 2/23/2010 2/22/2010 2/22/2010 2/23/2010 2/22/2010 2/23/2010 2/23/2010 2/22/2010 2/22/2010 2/22/2010 2/23/2010 2/23/2010 2/23/2010 2/22/2010 2/22/2010 2/23/2010 2/18/2010 2/19/2010 2/19/2010 2/19/2010 2/19/2010 2/19/2010 2/19/2010 2/19/2010 2/20/2010 2/20/2010 2/20/2010 2/20/2010 2/20/2010 2/21/2010 2/21/2010 2/21/2010 2/21/2010 2/21/2010 2/21/2010 2/21/2010 2/21/2010 2/21/2010 2/21/2010 2/21/2010 2/21/2010 2/21/2010 2/21/2010 2/21/2010 2/21/2010 2/21/2010 2/21/2010 2/21/2010 2/21/2010 2/21/2010 2/21/2010 2/21/2010 2/21/2010 2/21/2010 2/21/2010 2/21/2010 2/21/2010 2/21/2010 2/21/2010 2/21/2010 2/21/2010 2/21/2010 2/21/2010 N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N GRISMER, SARA DOOREY, JANE TYLER, NIKKI THOMASINO, PAUL PEHL, LENNY ACOYIN, ED TYLER, NIKKI YOUNG, MARY RUSSEL, GERALD LAM, VICTOR TYLER, NIKKI MANSON, BILLY BRISBAN, NEAL SAYES, RINA ACOYIN, ED JARVIS, LESLIE MANSON, BILLY MANSON, BILLY MUSKIE, KATIE TERRY, SHERI BRAMMER, PAM LEGER, MARILYN MAGRO, KATHRYN DUNN, BRADLEY MORRIS, KYLE LONDON, TYLER JOHNSON, JEFF JOHNSON, JEFF SANDERS, PENELOPE GEISS, MARK MANSON, BILLY LAKE, MONTY MANSON, BILLY FRANK, CORY BERRY, TIFF BELLETTO, RALPH MOON, BARTHOLEMEW TYLER, NIKKI MAGRO, KATHRYN BAUCH, LAYLEE CASPER, JOHN TALLON, PAULA LANE, IVY AKAD, ROY BOORE, KAYLA LASWELL, AMANADA LANE, IVY 1275 1233 4440 1252 1240 1225 4440 9999 5550 8884 4440 1253 1266 1188 1225 1196 1253 1253 1235 3337 1170 9997 1199 1113 1130 5559 1185 1185 6662 1148 1253 7773 1253 1204 1195 1200 1146 4440 1199 1173 2222 1255 1226 1163 1166 1165 1226 2/23/2010 2/24/2010 2/24/2010 2/24/2010 2/24/2010 2/23/2010 2/23/2010 2/23/2010 2/23/2010 2/23/2010 2/23/2010 2/24/2010 2/23/2010 2/24/2010 2/24/2010 2/23/2010 2/24/2010 2/24/2010 2/23/2010 2/24/2010 2/24/2010 2/23/2010 2/24/2010 2/24/2010 2/23/2010 2/24/2010 2/23/2010 2/24/2010 2/23/2010 2/23/2010 2/24/2010 2/23/2010 2/24/2010 2/24/2010 2/23/2010 2/23/2010 2/24/2010 2/23/2010 2/25/2010 2/25/2010 2/24/2010 2/25/2010 2/24/2010 2/24/2010 2/25/2010 2/24/2010 2/24/2010 2/21/2010 2/22/2010 2/22/2010 2/22/2010 2/22/2010 2/22/2010 2/22/2010 2/22/2010 2/22/2010 2/22/2010 2/22/2010 2/22/2010 2/22/2010 2/22/2010 2/22/2010 2/22/2010 2/22/2010 2/22/2010 2/22/2010 2/22/2010 2/22/2010 2/22/2010 2/22/2010 2/22/2010 2/22/2010 2/22/2010 2/22/2010 2/22/2010 2/22/2010 2/22/2010 2/22/2010 2/22/2010 2/22/2010 2/22/2010 2/22/2010 2/22/2010 2/22/2010 2/22/2010 2/23/2010 2/23/2010 2/23/2010 2/23/2010 2/23/2010 2/23/2010 2/23/2010 2/23/2010 2/23/2010 N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N HUMMEL, DAVID MANSON, BILLY TYLER, NIKKI THOMASINO, PAUL MASELLA, MURRAY HILL, JAY GEISS, MARK SELLERS, WANDA TYLER, NIKKI SKEEN, BAILEY O'REILY, SAMUEL BLUSKY, ANNABELLE LASWELL, AMANADA PULTZ, JORDAN DIGGS, CHUCK CURD, JEAN HOOD, TINA TYLER, NIKKI THOMASINO, PAUL MCLAUGHLIN, TRACY LEONARD, JUDE BLUSKY, ANNABELLE PEHL, LENNY MANSON, BILLY GEISS, MARK SEARGENT, HENRY ROY, ISA TYLER, NIKKI TYLER, NIKKI MANSON, BILLY NORRIS, LOIS MANSON, BILLY O'REILY, SAMUEL PLUG, BARB TYLER, NIKKI AKAD, ROY PICK, GEOFF BOORE, KAYLA RUSSEL, GERALD CRANE, MATILDA BELLETTO, RALPH MANSON, BILLY TRENT, HOLLY CITY, LINSEY ACOYIN, ED SMITH, JACK SKEEN, BAILEY 1228 1253 4440 1252 1279 1121 1148 3334 4440 1169 1118 1215 1165 1231 1145 1178 1220 4440 1252 1209 1236 1215 1240 1253 1148 3336 1117 4440 4440 1253 1125 1253 1118 8883 4440 1163 1197 1166 5550 7774 1200 1253 1133 1143 1225 1119 1169 2/25/2010 2/25/2010 2/25/2010 2/24/2010 2/24/2010 2/25/2010 2/25/2010 2/25/2010 2/24/2010 2/24/2010 2/25/2010 2/25/2010 2/25/2010 2/24/2010 2/25/2010 2/24/2010 2/25/2010 2/24/2010 2/24/2010 2/24/2010 2/25/2010 2/25/2010 2/25/2010 2/25/2010 2/25/2010 2/24/2010 2/24/2010 2/25/2010 2/25/2010 2/25/2010 2/25/2010 2/25/2010 2/25/2010 2/24/2010 2/25/2010 2/24/2010 2/27/2010 2/25/2010 2/25/2010 2/25/2010 2/25/2010 2/27/2010 2/25/2010 2/25/2010 2/24/2010 2/25/2010 2/25/2010 2/23/2010 2/23/2010 2/23/2010 2/23/2010 2/23/2010 2/23/2010 2/23/2010 2/23/2010 2/23/2010 2/23/2010 2/23/2010 2/23/2010 2/23/2010 2/23/2010 2/23/2010 2/23/2010 2/23/2010 2/23/2010 2/23/2010 2/23/2010 2/23/2010 2/23/2010 2/23/2010 2/23/2010 2/23/2010 2/23/2010 2/23/2010 2/23/2010 2/23/2010 2/23/2010 2/23/2010 2/23/2010 2/23/2010 2/23/2010 2/23/2010 2/23/2010 2/24/2010 2/24/2010 2/24/2010 2/24/2010 2/24/2010 2/24/2010 2/24/2010...
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Explanation & Answer

Attached.

MEMO
TO: Dr. Keith Newerla
FROM:
Re: Changes, additions, and deletions to the University Purchasing Card Policies
The current PCard Program manual requires significant changes, additions, and deletions
to ensure it meets all the requirements of a standard manual. The manual should be selfsupportive and clarify all issues necessary to ensure university staff operates within the required
limits of its framework.
Benefits of Purchasing Card
The manual should illustrate how it would benefit employees and the organization. A
purchasing card can benefit employees in three significant ways. First, it would abolish the need
for purchasing items using personal funds. Also, it guarantees security, convenience, and
flexibility. Lastly, purchasing card ensures an employee acquires goods or services faster than
using a traditional process of procurement. The organizational benefits of the card are also three.
First, the card reduces the number of preapprovals, purchasing orders, reviews, checks, and
vendor invoices. Secondly, PCards ensure the organizational procurement department strives on
large dollar activities (Dow, Watson & Shea, 2013). Lastly, the PCard system would ensure the
University takes advantage of the universally accepted credit cards.
Administration of the Program
The manual should also describe the administration process of the procurement cards.
This area focuses on the role of the program administrator for the cards. This individual is the
main point of contact between the University and all the users of procurement cards. Therefore,
it is necessary to state who will manage the program. Some roles of a program administrator
include management of card system, creating essential internal procedures, compliance with
policies and laws, and performing internal controls. Moreover, the program administrator
conducts program training for the card system. Implementation of the card system also requires
supervisors who would evaluate areas of strengths and weaknesses of the card system.
Therefore, it is essential to incorporate supervisors who would evaluate how employees utilize
their procurement cards when making purchases. De...


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