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Home My WebLink About2014 - Audit of Blue Bag Procedures - Audit Report 2014 yPN S 1 �'c CITY OF LANSING INTERNAL AUDITOR 124 W MICHIGAN AVE FL 10 LANSING MI 48933-1605 (517)483-4159 Fax(517)483-7630 CFI AUDIT REPORT DATE: October 7, 2014 TO: Public Service Committee FROM: Jim DeLine, Internal Auditor RE: Audit of Blue Bag Procedures Background / Research Beginning in 1998, the then Green Bag program of selling City trash bags through local vendors underwent scrutiny via the office of the Internal Auditor and it was discovered that records tracking vendor shipments and payments were not well kept. Lasting for several years, the audit resulted in multiple adjusting journal entries and the introduction of a new spreadsheet program written by then Principal Auditor, Arnie Yerxa, for maintaining a perpetual inventory of green bags. On August 13, 2014 1 sent an email to Jeff Hettich, Public Service Operations Supervisor, requesting a meeting with appropriate personnel to audit the procedures currently in use as well as perform a spot audit of records. Chad Gamble, Director of Public Service, agreed to coordinate the meeting which was scheduled for September 18, 2014. Prior to the meeting, I sent out a questionnaire (Attachment A) asking procedural questions. Present at the meeting were: Chad Gamble, Director of Public Service Scott House, Operations Director Jeff Hettich, Operations Supervisor Leslie Cooper, Interim Office Manager Lori Welch, Environmental Specialist Chris Villarreal, Solid Waste Operator As the meeting opened, I was provided with written answers to the submitted questions (Attachment B) and a copy of procedures, titled, "Refuse Bag and Bulk Sticker Inventory" (Attachment C). After introductions, Ms. Cooper gave a verbal presentation of procedures followed during which I was allowed to interrupt with questions as appropriate. I was told that my request to perform this audit of procedures prompted a review and update. All updates are complete and reflected in the procedure document attached. Page 1 of 2 Using a combination of physical counts, secondary verifications, multi-part forms, Excel spreadsheets and Quickbooks financial software, current procedures in place are very thorough and, reportedly, work well on a day-to-day level. On October 3, 2014 1 visited the Public Services office on South Street where blue bag operations are conducted and records kept. Ms. Cooper answered some follow-up questions and I conducted a spot audit of the records of blue bag transactions of August 19, 2014. All records were intact, appropriate verifications performed and documented, and entries made into appropriate consumer software programs. Sales for the day and the coordinating deposit were for $787.50. Upon my return to the office, I verified the amount was posted to the City's IFAS accounting software (Attachment D). Analysis Clearly any problems in the past relative to the operation of the City's retail trash bag program have been addressed. Procedures are well spelled-out and followed. Records are well documented and maintained. The Public Service personnel were professional, conscientious and helpful. Recommendation The current procedures involve a patchwork of software programs and, very likely, there are single software programs that could be written to incorporate inventories, deliverables and accounts receivable. It is not my recommendation, however, that research into a single program or conversion to one be contemplated at this time. The expense in both time and money to make a purchase and convert all records to a single system would be very hard to justify when the present procedures are more than adequate. As a result, I have no recommendations at this time. Page 2 of 2 Attachment A - Page 1 of 2 N S r CITY OF LANSING INTERNAL AUDITOR 124 W MICHIGAN AVE FL 10 LANSING MI 48933-1605 (517)483-4159 Fax (517)483-7630 � H1G MEMORANDUM DATE: September 10, 2014 TO: Chad Gamble, Public Service Director FROM: Jim DeLine, Internal Auditor RE: Pre-Meeting Questions for Se tuber 18 Blue Bag Audit Chad, thank you to you and Nick Soucy for arranging the upcoming September 18 audit meeting with myself and your staff to discuss procedures and practices utilized in the implementation of the City's blue bag program. Below are questions which I wish to explore during the meeting. Then, at some point, I would like to follow-up with a walk- through to view specific documents. Finally, I will be reconciling information received with figures posted to the IFAS accounting system. Thank you to you and your staff for your anticipated cooperation Blue Bag System Audit Questions 1. Accounts Receivable (A/R) a. Is there a written accounts receivable procedure? Please provide a copy. b. Is A/R software utilized? If so, are there procedures in place if computers go down? c. How is the quantity of bags to be delivered to a vendor determined? d. What is the delivery system? i. If in house, are drivers provided with extra inventory beyond order quantities? How is that tracked? e. Does the retailer sign a delivery slip? f. How is the retailer invoiced? g. How is aging of A/R tracked? h. How are delinquent accounts handled? i. Are all receivables posted to IFAS or just deposits? 2. Payment Procedures a. Is there a written payment processing procedure for this unit? i. Is it on file with the Treasurer? b. How is money received? i. Are payment receipts written and issued to vendors? Page 1 of 2 Attachment A - Page 2 of 2 1. If automated, are there procedures in place if computers go down? ii. What are your receipt types? 1. Receipts in order? 2. Where are receipt books kept? iii. When is the check endorsed? iv. What happens to the check stub and / or remittance advice? c. How often do you reconcile money to "the system"? i. Explain the process you use ii. Who verifies the reconciliation? iii. Where is the money kept? d. Who prepares the deposit? i. Who verifies the deposit? ii. Who checks the accuracy of the entry in IFAS? 3. Inventory a. How often is an inventory taken? b. How do you track what the inventory should be? c. How is shrinkage handled? Again, thank you. I look forward to our meeting on the eighteenth. Page 2 of 2 Attachment B - Page 1 of 3 Blue Bag System Audit Questions Key: Question/ Response 1. Accounts Receivable (A/R) a. Is there a written accounts receivable procedure? Please provide a copy. Yes there is a written procedure, have attached a copy b. Is A/R software utilized? If so, are there procedures in place if computers go down? Quickbooks is the AIR software utilized. There is no contingency in place for a computer shutdown. c. How is the quantity of bags to be delivered to a vendor determined? The vendors make the selection as to how many cases and the types of cases, "A"of`B"they receive on the assigned delivery day. d. What is the delivery system? An employee of Solid Waste is the in house delivery person for the Blue Bag and Bulk Sticker program i. If in house, are drivers provided with extra inventory beyond order quantities? How is that tracked? The truck is loaded in the morning by the driver and a solid waste supervisor. A transfer slip is created to reallocate inventory from the warehouse to the truck. e. Does the retailer sign a delivery slip? The delivery slip is signed by the receiving person at the store level and by the solid waste employee. f. How is the retailer invoiced? The retailers are either Cash on Delivery or Credit. Those are indicated to the Solid Waste driver on their delivery list. Invoices are created in Quickbooks for both types of payment. For COD customers only one copy of the invoice is printed and the delivery slip is attached to the invoice. For credit customers, two copies of the invoice are printed, one is mailed to the retailer and the second copy has the delivery slip attached. g. How is aging of A/R tracked? At the first of the month a notice is generated on outstanding invoices over 30 days old and mailed to retailers. Also a Quickbooks backup is created and the file emailed to Finance and the O&M Superintendent. h. How are delinquent accounts handled? Delinquent accounts are mailed 1st, 2"d and pre-collection notices on 30, 60 and 90 days older invoices. Accounts that remain delinquent Page 1 of 3 Attachment B - Page 2 of 3 can be turned over to CBC Collection Agency. Deliveries of bags are also put on hold until the account is brought up-to-date. i. Are all receivables posted to IFAS or just deposits? Deposits are posted to IFAS 2. Payment Procedures a. Is there a written payment processing procedure for this unit? Yes, there is a written payment processing procedure. i. Is it on file with the Treasurer? No, it is not on file with the Treasurer's office. b. How is money received? i. Are payment receipts written and issued to vendors? The Solid Waste delivery person receives cash and checks for COD retailers. A delivery slip is completed indicating form of payment and amount. (See Attached procedure) A copy of the delivery slip is left with the retailer 1. If automated, are there procedures in place if computers go down? N/A ii. What are your receipt types? Delivery receipt books are a three part form. The pink copy is given to the retailer, the white copy is for the WRS Clerk's files and the yellow copy stays in the book for the Refuse Supervisor. 1. Receipts in order? The delivery receipt books are in numerical order. 2. Where are receipt books kept? The delivery receipt books are kept by the Refuse Supervisor in a locked cabinet. iii. When is the check endorsed? The checks are prepared for deposit by the Refuse Clerk and stamped "For Deposit Only"at that time. iv. What happens to the check stub and / or remittance advice? The check stubs are attached to the city's copy of the Quickbooks invoice. c. How often do you reconcile money to "the system"? i. Explain the process you use Deposits are done either weekly or on each day (Tuesday/Thursday) of the Bag Deliveries. A deposit detail report is generated from Quickbooks and the cash/checks are verified against the report. ii. Who verifies the reconciliation? A second clerk verifies the deposit amount with the Quickbooks report. iii. Where is the money kept? Page 2 of 3 Attachment B - Page 3 of 3 The deposit is taken to Treasury the same day it is created. If a deposit cannot be made for some reason, the funds are stored in the safe. d. Who prepares the deposit? The deposit is prepared by the Refuse Clerk i. Who verifies the deposit? The deposit is verified by another Admin Clerk ii. Who checks the accuracy of the entry in IFAS? The deposit amounts are verified in IFAS by the Senior Office Administrator. 3. Inventory a. How often is an inventory taken? Inventory is reconciled at the end of the month. b. How do you track what the inventory should be? The Refuse clerk maintains a spreadsheet(see attached procedure) that tracks purchases, deliveries and transfers. This is reconciled at the end of the month with the actual physical count taken by the Refuse Supervisor and Solid Waste employee. c. How is shrinkage handled? If shrinkage occurs the WRS clerk attempts to retrace all documents for any errors. If they are unable to find the error, then both the Senior Office Administrator and Refuse Supervisor meet to research the shrinkage. Again, thank you. I look forward to our meeting on the eighteenth. Page 3 of 3 Attachment C - Page 1 of 24 REFUSE BAG AND BULK STICKER INVENTORY TABLE OF CONTENTS BAG AND STICKER PURCHASES..................................................................................... Pg. 1 BAG AND STICKER TRANSFERS ..................................................................................... Pg. 2 BAG AND STICKER DELIVERIES...................................................................................... Pg. 3 MONTHLY INVENTORY..................................................................................................... Pg. 5 CUSTOMER REFERENCE MAINTENANCE.................................................................... Pg. 10 ENDOF YEAR.................................................................................................................. Pg. 10 ATTACHMENTS................................................................................................................ Pg. 12 C:\Users\Shouse\AppData\Local\Microsoft\Windows\Temporary Internet Files\Content.Outlook\E FN MDQPG\RE FUSE BAG AND BULK STICKER INVENTORY.doc Attachment C - Page 2 of 24 REFUSE BAG AND BULK STICKER INVENTORY The Waste Reduction Office sells refuse bags and bulk stickers for use by the general public to dispose of their household waste and larger bulk items. Various stores in the area purchase cases of bags and books of stickers to resell to the public. In addition, WRS and Treasury sell bulk stickers directly to the public. Refuse bags are sold in cases of 30 (A cases) or 15 (B cases) sleeves of 5 bags each. Bulk stickers are sold in books of 5 stickers. The Bag Distributor position delivers the items to our customers, and fills out a delivery slip for each bag or sticker delivery. At the end of the day (s)he returns to the WRS Office and reconciles with the Refuse Clerk, who in turn deposits cash payments collected and invoices our credit customers. Because these are commodities with a dollar value, we must reconcile the inventory on hand with the number of bags and stickers sold or received new during the week. Inventory is done weekly on Fridays, or on the last business day of the week if Friday is a holiday. Bag and Sticker Purchases 1. When refuse bags are delivered, there is a packing slip from the vendor. The senior Refuse Supervisor signs for the delivery and verifies the number of cases received. 2. Bulk stickers are ordered from our print shop in house. Therefore there is no delivery slip. The senior Refuse Supervisor will verify the number of packages of 20 books that are received. 3. Both bags and stickers require a purchase slip to be filled out by the senior Refuse Supervisor: GREEN BAG PURCHASE Date:-------- BULK STICKER PURCHASE Shipper No.:------ Date: A Cases B Cases Quantity _--- _--- Quantity: Signature Number Series: Supervisor:----------- Supervisor: Supervisor:----------- Supervisor: No. 45001 No. 25001 C:\Users\Shouse\AppData\Local\Microsoft\Windows\Temporary Internet Files\Content.Outlook\EFNMDQPG\REFUSE BAG AND BULK STICKEJRage 1 INVENTORY.doc Attachment C - Page 3 of 24 4. In addition to the senior Refuse Supervisor's signature on these slips, a second supervisor must verify the delivery and co-sign the slip. 5. In the case of a bulk sticker purchase, the Refuse Supervisor turns in the yellow copy of the purchase slip to the Senior Office Administrator. There is no packing slip. In the case of a refuse bag delivery, the Refuse Supervisor will attach the yellow copy of the purchase slip to the packing slip and give both to the Senior Office Administrator. 6. Enter the purchase into the Excel spreadsheet for the inventory. Open the file U:\Sr Office Administrator\Inventory\Trash Bag Inventory\Inventory-Trash Bags for refuse bag inventory (ATTACHMENT A), or U:\Sr Office Administrator\Inventory\Bulk Sticker Inventory\Inventory- Bulk Stickers for bulk sticker inventory (ATTACHMENT B). 7. Click on the Purchases tab to enter a delivery (ATTACHMENT C). 8. For refuse bag deliveries, enter the date of the delivery in column A, the number of A cases received in column B, the number of B cases received in column C, and the purchase slip number in column D. 9. For bulk sticker deliveries, enter the date of the delivery in column A, the number of books of stickers received in column B, and the purchase slip number in column C. The stickers will be delivered in packages of 20 books, but we inventory stickers by books. NOTE: Purchase slips must be sequential. If a purchase slip is not used it must be voided and given to the Senior Office Administrator for entry into the spreadsheet. The delivery numbers will be zero, and the slip number should be entered with the word VOID after it (i.e. 5/15/05 0 A cases, 0 B Cases, 25025VOID). 10.After entering the deliveries, give the refuse bag purchase slip and packing slip to the O&M Account clerk to pay the invoice when it comes in. Give the yellow copy of the bulk sticker purchase slip to the WRS Refuse clerk for filing. Bag and Sticker Transfers 1. Before bags and stickers can be delivered to the stores, they must be transferred from the warehouse to the delivery truck. 2. The Refuse Supervisor will fill out a Transfer slip. His signature is required on the slip, along with the signature of the Bag Distributor and another supervisor verifying the count of bags or stickers transferred to the truck. C:\Users\Shouse\AppData\Local\Microsoft\Windows\Temporary Internet Files\Content.0utloWE FN MDQPG\RE FUSE BAG AND BULK STICKgaage 2 INVENTORY.doc Attachment C - Page 4 of 24 GREEN BAG TRANSFER Date: BULK STICKER TRANSFER A Cases B Cases Date: Quantity Quantity: Signature Number Series: Supervisor: Supervisor: Supervisor: Supervisor: Distributor: Bag Distributor: No. 55001 No. 35001 3. Click on the Transfers tab in the appropriate spreadsheet (ATTACHMENT D). 4. To enter a transfer in the Trash Bag Inventory spreadsheet, type the date of the transfer in column A, the number of A cases in column B, the number of B cases in column C and the Transfer Slip number in column D. 5. To enter a transfer in the Bulk Sticker Inventory spreadsheet, type the date of the transfer in column A, the number of books of stickers in column B and the Transfer Slip number in column C. NOTE: Transfer slips must be used in consecutive order. If a slip is not used it must be voided and given to the Senior Office Administrator for entry into the spreadsheet. The transfer numbers will be zero, and the transfer slip should be entered with the word "VOID" after it (i.e. 5/15/05, 0 A cases, 0 B cases, 35025VOID). 6. In the case that we are transferring inventory OFF the truck back into inventory, you will enter the transfer as a negative number. 7. After entering the transfer(s), give the transfer slip(s) to the WRS Refuse clerk for filing. Bag and Sticker Deliveries 1. Before inventory can be reconciled, all deliveries for the week must be entered into the inventory spreadsheets. C:\Users\Shouse\AppData\Local\Microsoft\Windows\Temporary Internet Files\Content.0utlook\EFNMDQPG\REFUSE BAG AND BULK STICKEPage 3 INVENTORY.doc Attachment C - Page 5 of 24 2. Collect the delivery slips from the WRS Refuse Clerk. They will be bundled by date with a receipt on top totaling the day's deliveries. 3. Each delivery slip will list Customer (the store the delivery was made to), the customer's address, the date of the delivery and the number of A or B cases for bags, or the number of books for stickers. CITY of LANSING Public Service Department Refuse Bag Delivery CITY of LANSING Public Service Department Customer Bulk Sticker Delivery Address Customer Date Address Case Type Date Quantity Quantity: Exchanges AMOUNT DUE AMOUNT DUE Credit Sale: Credit Sale: Cash Sale: Cash Sale: Check# Check# Currency Currency Delivered By Delivered By Received By Received By 1501 1001 4. Click on Deliveries in the appropriate spreadsheet (ATTACHMENT E). 5. To enter Trash Bag Deliveries: • Enter the date of the delivery in column A. • Enter the number of A cases sold in column B. Enter 0 if no A cases delivered on this slip. • Enter the number of B cases sold in column C. Enter 0 if no B cases delivered on this slip. • Skip to column G. Click on the Cust Ref tab to determine the customer's number (ATTACHMENT F). The customer numbers are not in alpha order, but are roughly ordered by delivery area. Start looking in the same number range as the other deliveries for that day. • Enter the customer number in column G. The customer name will automatically appear in column F. • Enter the Delivery Slip number in column H. C:\Users\Shouse\AppData\Local\Microsoft\Windows\Temporary Internet Files\Content.OutIook\EFNMDQPG\REFUSE BAG AND BULK STICKEFtage 4 INVENTORY.doc Attachment C - Page 6 of 24 6. To enter Bulk Sticker Deliveries: • Enter the date of the delivery in column A. • Enter the number of books of stickers sold in column B. • Skip to column E. Click on the Cust Ref tab to determine the customer's number (ATTACHMENT F). The customer numbers are not in alpha order, but are roughly ordered by delivery area. Start looking in the same number range as the other deliveries for that day. • Enter the customer number in column E. The customer name will automatically appear in column D. • Enter the Delivery Slip number in column F. 7. Delivery slips must be used in consecutive order. If a delivery slip is not used, it must be voided and turned in with the other slips for the day. Enter the slip into the spreadsheet with zero quantities, no customer name or reference, and the word "VOID" after the delivery slip number (i.e. 5/16/05, 0 stickers, 1259VOID). 8. If a delivery slip indicates that the delivery was to the WRS Office, use customer number 100 (Non-Delivery), and make a note to the side that the delivery was to the office. NOTE: In the past the WRS staff has attempted to take a case of bags or a package of stickers directly from the warehouse and give them to the WRS Office using only a transfer slip. This WILL NOT work with our inventory system. There must be a transfer slip to move the inventory truck, AND a delivery slip to take the product off the truck and out of inventory. 9. If a delivery slip indicates that the delivery was to the truck (Trash Bags only), that means the case will be used for customer exchanges. The Bag Distributor will keep track of the exchanges on a separate log sheet, but the case needs to be "delivered" so it is taken out of inventory. Use customer number 100 (Non-Delivery). You do not need to make any notes. 10.After entering the delivery slips for the day, put the daily receipt back on top of the bundle and staple the receipt and slips together at the left edge of the receipt (which should also be the top edge of the delivery slips). 11.Return all delivery slips to the WRS Refuse clerk for filing. Monthly Inventory 1. On Tuesday or Thursday at the end of the month, the Refuse Supervisor will arrange a time to count the inventory with the Assistant Refuse Supervisor and Solid Waste Employee. 2. When performing the physical count at the Transfer Station the delivery truck and the warehouse are counted separately. Usually the truck is counted first and the warehouse second, but it does not matter. The top section of the worksheet is for the truck, and the middle section of the worksheet is for the warehouse. C:\Users\Shouse\AppData\Local\Microsoft\Windows\Temporary Internet Files\Content.Outlook\EFNMDQPG\REFUSE BAG AND BULK STICKgaage 5 INVENTORY.doc Attachment C - Page 7 of 24 3. You must count inventory independently of the other person performing the count. The point is for both of you to arrive at the same count on your own, thereby ensuring that the count is accurate. 4. Pallets of A cases contain 100 cases of 30 sleeves of bags with 20 cases per tier, unless otherwise indicated. Pallets of B cases contain 55 cases of 15 sleeves of bags with 11 cases per tier, unless otherwise indicated. 5. Packages of bulk stickers contain 20 books of 5 stickers each. 6. Count the Truck: • Use the top portion of the worksheet labeled TRUCK. • Count the number of A cases on the truck and enter that number under A next to Cases on the worksheet. • Count the number of loose sleeves of bags and enter that number under_A next to Loose. We do not keep the loose sleeves in inventory, but we do count them and the Refuse Supervisor checks the Bag Distributor's log sheet to make sure all sleeves are accounted fo r. • Count the number of B cases on the truck and enter that number under B next to Cases. • Count the number of unopened packages of bulk stickers and enter that number next to Packages on the worksheet. As indicated, multiply that number by 20 and enter the result next to X 20 = on the worksheet. • Count the number of loose books of stickers, and enter that number next to Books on the worksheet. • Add the Packages line to the Books line to get the total books of stickers on the truck. Enter the result next to Total. • Very rarely there will be loose stickers on the truck. If there are any, enter that number next to Loose under Stickers. These will have to be returned to the Warehouse as we do not sell individual stickers. The do not count towards inventory. 7. Count the Warehouse: • Count the number of pallets of A cases in the warehouse and enter that number next to Pallets under A in the Warehouse section of the worksheet. As indicated, multiply that number by 100 and enter the result next to X 100 =. • Count the number of pallets of B cases and enter that number next to Pallets under B. As indicated, multiply that number by 55 and enter the result next to X 55 =. • Count the number of single A cases in the warehouse and enter that number next to Cases on the line below the number of cases on pallets. NOTE: There are cases of old green trash bags at the back of the warehouse stored in green bins. Each "case" is bundled in a paper bag and sealed with tape with the date they were bagged and the initials of the person who counted them. We no longer sell green bags (the new ones are blue), but we give a sleeve of the old bags away with each convenience cart that we sell. These bags are only delivered to the WRS Office, and we do keep track of them in inventory. • Add the single A cases to the number of A cases on pallets, and enter the result on the Total line under A. C:\Users\Shouse\AppData\Local\Microsoft\Windows\Temporary Internet Files\Content.Outlook\EFNMDQPG\REFUSE BAG AND BULK STICKEFRage 6 INVENTORY.doc Attachment C - Page 8 of 24 • Count the number of single B cases in the warehouse and enter that number next to Cases on the line below the number of cases on pallets. • Add the single B cases to the number of B cases on pallets, and enter the result on the Total line under B. • Count the number of loose sleeves of bags in the warehouse and enter that number next to Loose under the Bags section. NOTE: If there are enough loose sleeves to make either an A case or a B case, we will do so. Add to the number of A or B cases and only count the additional loose sleeves as loose (i.e. if there are 66 loose sleeves of bags, count it as 2 A cases and 6 loose sleeves). • Count the number of unopened packages of bulk stickers in the warehouse and enter that number next to Packages in the Stickers section. As indicated, multiply that line by 20 and enter the result next to X 20 =. • Count the number of individual books of bulk stickers and enter that number next to Books. • Add the individual books to the books in packages and enter the result next to Total in the Stickers section. • Count any loose stickers (less than 5 in a book) and enter that number next to Loose under the Stickers section. 8. The totals from the Truck combined with the totals from the Warehouse make up the Total Inventory. 9. Transfer the totals from the Truck section to the Grand Totals section. • Enter the total A cases under_A next to Truck Total. • Enter the total B cases under B next to Truck Total. • Enter the loose sleeves of bags next to Loose Sleeves: Truck Total. • Enter the total stickers next to Books: Truck Total. • Enter any loose stickers next to Loose: Truck Total. 10.Transfer the totals from the Warehouse section to the Grand Totals section. • Enter the total A cases under_A next to Warehouse Total. • Enter the total B cases under B next to Warehouse Total. • Enter the loose sleeves of bags next to Loose Sleeves: Warehouse Total. • Enter the total stickers next to Books: Warehouse Total. • Enter any loose stickers next to Loose: Warehouse Total 11.Add the Truck Total to the Warehouse Total for each item to get the Totals. 12.Verify your counts with the Refuse Supervisor (or the other person performing the count). If you do not agree, you will have to recount. 13.When both of you have arrived at the same count, fill out the Month End Inventory slips for both bags and stickers (ATTACHMENT H). The Refuse Supervisor will bring these sheets to the count. 14.Write the date at the top of the inventory slips. 15.Fill in the boxes on one of the Supervisor lines on each inventory slip with the totals from the worksheet. C:\Users\Shouse\AppData\Local\Microsoft\Windows\Temporary Internet Files\Content.Outlook\EFNMDQPG\REFUSE BAG AND BULK STICKEPage 7 INVENTORY.doc Attachment C - Page 9 of 24 16.The Refuse Supervisor will fill in the other Supervisor line. 17.The Bag Distributor should count with you, but often is not available. The Refuse Supervisor will get with the Bag Distributor to do their count and fill in the Bag Distributor lines. After the Bag Distributor has signed the inventory slips, the Refuse Supervisor will turn them in to the Senior Office Administrator. 18.To reconcile the inventory for the week you must have entered all purchases, transfers and deliveries for the week. 19.Click on the Inventory tab in the Trash Bag Inventory Worksheet (ATTACHMENT 1). 20.Change the date in cell E28 to the date of the inventory count. 21.The totals in the Inventory Control section at the top of the sheet will update. 22.Go to the Summary tab (ATTACHMENT J). 23.Change the date in cell Al to the date of the count. 24.Fill in the numbers from the Inventory tab in the Spreadsheet column. 25.Fill in the numbers from the Green Bags Month End Inventory slip in the Physical Count Column. 26.If your inventory matches, the numbers in the Difference column should all be zeros. If not, double check that you have all delivery slips, that all data entry is correct, and that all transfers and purchases have been entered. NOTE: If the Total inventory is correct, but the truck and warehouse numbers are off, this means there is an error in the transfers. Look for missing transfer slips, and slips that weren't filled out at all. Also, on occasion when we run low on inventory, we will use two B cases to make one A, or make two B cases out of one A to satisfy our customers' needs. When this happens we need to account for the switch in the spreadsheet by adjusting both purchases and transfers. Example: We made 2 B cases from one A case. In the Purchases tab, enter the date, -1 A case, and 2 B cases. There will be no purchase slip, so in the purchase slip column type in "Made 2 B from 1 A". In the Transfers tab, enter the date, -1 A case, and 2 B cases. There will be no transfer slip, so in the transfer slip column type in "Made 2 B from 1 A". In the case where we use 2 B to make 1 A, change these numbers to 1 A case and -2 B cases. 27.If you cannot determine the reason for the difference, enter the difference from the previous week's difference in the Difference from Last Count column. Example: Last week's count matched, this week we are short 1 A case on the physical count. Enter a -1 in the Difference from Last Count column next to A cases, because we went from a difference of 0 to a difference of-1. Also enter a -1 in the Difference from Last Count column next to the Truck or Warehouse label, whichever is the one showing a difference. If the following week the missing A case shows up, your Difference column will show zeros again. The Difference from Last Count is +1 because we went from a difference of-1 to a difference of 0. C:\Users\Shouse\AppData\Local\Microsoft\Windows\Temporary Internet Files\Content.Outlook\EFNMDQPG\REFUSE BAG AND BULK STICKEpta9e 8 INVENTORY.doc Attachment C - Page 10 of 24 28.Any time we need to enter a number other than zero in the Difference from Last Count column, we also need to enter notes in cell Al 1. Using the example in step 28, we would type "Missing 1 A Case" the first week, and "Missing A case from last week found" in the second week. There is no rule to the notes you enter, just as long as it's a brief explanation of the difference. 29.Print the Summary tab. 30.Go back to the Inventory tab. Set the print area to Al through L25 and print the Inventory Control. 31.Click on the Inventory tab in the Inventory-Bulk Stickers spreadsheet (ATTACHMENT K). 32.Change the date in cell E27 to the date of the count. 33.The totals in the Inventory Control section at the top of the sheet will update. 34.Go to the Summary tab (ATTACHMENT L). 35.Change the date in cell Al to the date of the count. 36.Fill in the numbers from the Inventory tab in the Spreadsheet column. 37.Fill in the numbers from the Bulk Sticker Month End Inventory slip in the Physical Count Column. 38.If your inventory matches, the numbers in the Difference column should all be zeros. If not, double check that you have all delivery slips, that all data entry is correct, and that all transfers and purchases have been entered. 39.If you cannot determine the reason for the difference, enter the difference from the previous week's difference in the Difference from Last Count column. Example: Last week's count matched, this week we are short 1 book of stickers on the physical count. Enter a -1 in the Difference from Last Count column next to Books, because we went from a difference of 0 to a difference of-1. Also enter a -1 in the Difference from Last Count column next to the Truck or Warehouse label, whichever is the one showing a difference. If the following week the missing book shows up, your Difference column will show zeros again. The Difference from Last Count is +1 because we went from a difference of-1 to a difference of 0. 40.Any time we need to enter a number other than zero in the Difference from Last Count column, we also need to enter notes in cell Al 1. Using the example in step 28, we would type "Missing 1 book of stickers" the first week, and "Missing book of stickers from last week found" in the second week. There is no rule to the notes you enter, just as long as it's a brief explanation of the difference. 41.Print the Summary tab. 42.Go back to the Inventory tab. Set the print area to Al through E23 and print the Inventory Control. 43.Make 3 copies of each of the following: Trash Bag Inventory Control C:\Users\Shouse\AppData\Local\Microsoft\Windows\Temporary Internet Files\Content.Outlook\EFNMDQPG\REFUSE BAG AND BULK STICKEFRage 9 INVENTORY.doc Attachment C - Page 11 of 24 • Green Bags Month End Inventory slip • Trash Bag Inventory Summary • Bulk Sticker Inventory Control • Bulk Sticker Month End Inventory slip • Bulk Sticker Inventory Summary 44.Arrange the copies into 6 packets, keeping Trash Bags separate from Bulk Stickers. The sheets in each group should be in the same order as the copy list in step 44. Staple the sheets in each packet together. 45.Distribute the copies to the O&M Superintendent, the Assistant O&M Superintendent and the Refuse Supervisor. 46.Arrange the originals into two packets, one for Trash Bags and one for Bulk Stickers. File the packets in the Green Bag Inventory and Bulk Sticker Inventory files respectively. These files are located in the top right desk drawer in the Senior Office Administrator's office. Customer Reference Maintenance 1. Occasionally we get a new customer purchasing trash bags and/or bulk stickers. This new customer must be added to the Cust Ref tab in both spreadsheets. 2. To make changes to the Material List, go to the Database Objects and click on Tables on the left side of the screen. This will display all tables in the database. 3. If possible, add the new customer to the section with the other stores that will receive deliveries on the same day. You will know which group this is because you will have a delivery slip for the new customer that should have come in with other slips for the same day. 4. If there is no room to add the new customer into its delivery group, add it to the end of the customer reference list. 5. Type in the customer name and address next to the customer number that is already typed in the list. 6. If the customer does not qualify for credit sales (cash only), we will only deliver B cases. Type a (B) after the customer name and address. 7. Make sure to add the customer to both the Trash Bag and Bulk Sticker spreadsheets. End of Year 1. Regardless of the day of the week, inventory must be counted on the last day of the fiscal year, June 30. 2. Follow the Weekly Inventory procedure further up in this document. C:\Users\Shouse\AppData\Local\Microsoft\Windows\Temporary Internet Files\Content.Outlook\EFNMDQPG\REFUSE BAG AND BULK STICN25ge 10 INVENTORY.doc Attachment C - Page 12 of 24 3. In addition to counting with the Refuse Supervisor, a representative from the Finance Department will count the inventory. 4. It is very important that this count be accurate. This becomes the official starting count for the new fiscal year, so the financial balance in the inventory account will be adjusted to match this number. 5. Instead of making 3 copies of the Inventory Control sheets, you will make 4. The 4th copy is sent to Finance. 6. After distributing the official inventory, the spreadsheets need to be updated for the new fiscal year. 7. Steps 8 through 24 apply to BOTH spreadsheets. 8. Do a File: Save As and save the old file with the name of the fiscal year after it (i.e. Inventory- Trash Bags FY05). These become the historical records for the old fiscal year. 9. Click on the Purchases tab. 10.Change the date in cell A8 to July 1 of the new fiscal year. 11.Enter the total inventory from the year end physical count for the number of items purchased. 12.There will be no purchase slip. Type "Beginning Inventory" in the purchase slip column. 13.Delete all other purchases from row 9 down. 14.Click on the Transfers tab. 15.Change the date in cell A8 to July 1 of the new fiscal year. 16.Enter the Truck inventory from the year end physical count for the number of items transferred. 17.There will be no transfer slip. Type "Beginning Inventory" in the transfer slip column. 18.Delete all other transfers from row 9 down. 19.Click on the Deliveries tab. 20.Delete all deliveries in the spreadsheet. 21.Click on the Inventory tab. 22.Change the date in cell C28 (C27 for Bulk Stickers) to July 1 of the new fiscal year. 23.To test the spreadsheet, change the date in cell E28 (E27 for Bulk Stickers) to July 1 of the current year. The totals under the Inventory Control section should match your year end inventory. C:\Users\Shouse\AppData\Local\Microsoft\Windows\Temporary Internet Files\Content.Outlook\EFNMDQPG\REFUSE BAG AND BULK STICN9@ge 11 INVENTORY.doc Attachment C - Page 13 of 24 24.Cell Ell (D19 for Bulk Stickers) must be updated to reflect the new pricing for the new fiscal year. Change the dollar amount in the formula to the new price per bag (or new price per sticker). 25.Cell A25 (A23 for Bulk Stickers) is the explanation of how the total inventory dollar figure was reached, and must also be updated for the new prices for the new fiscal year. 26.Save the spreadsheet. You are now ready to accept entries for the new fiscal year. 27.Archive the Green Bag Inventory and Bulk Sticker Inventory files from the Senior Office Administrator's desk drawer to the file cabinet in that office. 28.The archived inventory files are kept in the top drawer of the cabinet. Choose a different color hanging folder from the color used the previous year. You will use the same color for materials inventory archives. 29.Check the Records Retention schedule for disposal of old archives. C:\Users\Shouse\AppData\Local\Microsoft\Windows\Temporary Internet Files\Content.Outlook\EFNMDQPG\REFUSE BAG AND BULK STIcPW5ge 12 INVENTORY.doc Attachment C - Page 14 of 24 ATTACHMENT A A B C D E F L 3 TRASH BAG ' I _ I 4 - —� 5 INVENTORY CONTROL --� 6 I 8 i 9 AS OF: G 30.Z005 10 11 A CASES B CASES 12 13 TOTAL INVENTORY 133 39 14 15 WAREHOUSE INVENTORY 127 37 I 16 17 TRUCKIN ENTORY G 2 18 19 TOTAL INVENTORY* $41,175.00 20 Page down for instructions. 21 I 22 I 23 24 25 "$1.8_0_per bag.A__cases contain 30 sleeves of 5 bags each.B cases contain 15 sleeves of 5 b each. iw ► ►i INVENTORY PURC HASES TRANSFERSA DELIVERIES A CUST.REF C:\Users\Shouse\AppData\Local\Microsoft\Windows\Temporary Internet Files\Content.Outlook\EFN MDQPG\RE FUSE BAG AND BULK STICIQ25ge 13 INVENTORY.doc Attachment C - Page 15 of 24 ATTACHMENT B D19 - A =+D13*5*31 A B C D E 1 2 3 BULK STICKER 4 5 INVENTORY CONTROL 6 7 g � I I I 9 AS OF:! 6/30/2005� 10 I 11 ( STICKERS 12 T I I 13 TOTAL INVENTORY 1518 � 14 15,WAREHOUSE INVENTORY ( 1498 16, ry t 17 TRUCK INVE_ NTORY _ 20 18 C — - 19 TOTAL INVENTORY* $235.290.00� _ 20 Fac,�a clown for instructio 21 22� 23 ,x5 stickers per book Q$31 each H 4 ► ►n INVENTORY PURCHASES TRANSFERS DELIVERIES CUST.REF C:\Users\Shouse\AppData\Local\Microsoft\Windows\Temporary Internet Files\Content.Outlook\EFNMDQPG\REFUSE BAG AND BULK STICT5ge 14 INVENTORY.doc Attachment C - Page 16 of 24 ATTACHMENT C Trash Bag Purchases A B D F G N 0 2 3 GATE PURCHASES 4 5 A CASES 11 CASES PURCHASE Cr3NTROL SLIP - - -- -- NUMBER I I r30 2/1112'005 0 1 Made 1 B case from loose sleeves on truck �'114005 3 6�h, ade b B Lase trOm 3 , cases 2r2112005 -1 2Made 2 B case from 1 A case 3i4,21305 -3 6 Made 6 B case from 3 A cases 33 1712005 100 110 250014 34 317.r2005 -1 2 Made 2 B case from 1 A case 35 3 14f2005 -2 4 Made 4 B case from 2 A rase 36 5,'E-r21►005 1 _ -2 Made 1 A case from 2 B case 37 6+v2005 345 0 25010151 38 39 Bulk Sticker Purchases A B D E I I J JK I L M'; 1 2 3 DATE PURCHASE 4 I -- ...... _- 5 PURCHASE 6 STICKERS CONTROL SLIP 7 NUMBER 8 7f1t2002 63,1 i 9 Nu7/10 200'� 6 45001 10 7111 t2003 494 45002 11 814/2,003 0 45003VOID 12 9l5?2003 600 _ 45004 13 10/16,4003 62 Adjustrnent to phys Count 14 8113,2004 1000 45005 15 3114F2005 200 45026 *Started new book of slips,45006 through 45025 not used yet. 16' _ 17 4 0.;, C:\Users\Shouse\AppData\Local\Microsoft\Windows\Temporary Internet Files\Content.Outlook\EFNMDQPG\REFUSE BAG AND BULK STIcg5ge 15 INVENTORY.doc Attachment C - Page 17 of 24 ATTACHMENT D Trash Bag Transfers A B D F G H 2 3 DATE TRANSFERS 4 5 A CASES B CASES.ASES TRANSFER .. ........ 6 CONTROL SLIP 7 IN U l-d BER 116 3/14. 1-J!5 -2 thilade. 4 B case from 2A case . . ........ ............................... .......... 117 311 8t2005 100 10f 35-00741 118 3r3012006 100 7 350075 il 19 4/11 PI-005 0 10 360076 120 4125P2005 100 9 350077i 121 516/2005 0 8 350078 . 122 5 1`6 02 0 0 5 1 -2 Made 1 A Case from 2 B case 123 5/902006 11 0 350079 `124 5/11/2005 16 0 350080: 126 6/1 li2006 '18 0 350081 , 126 5/16t:)006 3 350 082; OF-f-27 ---,'16P,-005 1 350083, Bulk Sticker Transfers A B D E I J K -. 2 3 DATE TRANSFER 4 1 --.7- 5 TRANSFER, 6 cTlC'KERS CONTROL SLIP 7 NUMBER 62 1 OL)2t2OO4 0 55034 Moved 3 individual stickers back to warehouse 63 11 1912004 20 55035 64 .1 jil 3rJ004 20 55036 165 1 iW2006 40 55037 i66 21'9[2005 40 66038 � 67 3/1 8t2-)005 20 55039 '68 4/1112005 20 55040 — -- 1 4/11 r2005 0 66041VOID l70 4/13.QJ005 20 55042 .......... 71 V29r,21006 20 56043 c:\users\Shouse\AppData\Local\Microsoft\windows\Temporary Internet Files\content.Outlook\EFNMDQPG\REFUSE BAG AND BULK STICITOge 16 INVENTORY.doc Attachment C - Page 18 of 24 ATTACHMENT E Trash Bag Deliveries A B D F r; H JI N 1 2 3 DATE DELIVERIES CUSTOMER 4 5 A CASESB CASE} DELIVERY 6 Pef SLIP 7 P1o. NIJl I,e1BER 1981 6i16i2005 3 0 Kroger 3176 Mall Ct. Frandor 41 606 1982 6 1612006 1 0 Westlund's Apple Market 1 3607 1983 5—/15.2005 1 0 Kroger 1550 W. Lake Lansing, E 40 3608 1984 5/1U2005 0 0 Non Delivery 100 3609VOID 1985 5i16i2005 01 1 Toolan's 13) Zia 3610 1986 5/16/2005 0 — 1 Sann's V_ illage [I.-larket (B) 13 3611 1987 !z-.r'16r2006 1 0 L&L Food Center 2380 N. Cedar, 46 .3612 1988 5/16r.)006 60 L&L Food Center, MLK, 5013 S. 45 361.; 3 0 L&L Food Center Colonial 1609 � 20 3614 1989 5�18.200�6 _., 1990 6/1801-005 4 0 Kro er#866 921 W. Holmes 21 3615 1991 5/18i2005 0 1 R&K JiffyMart 4013 Aurelius Rd. 28 3616 1992 6/1Bt-2006 3 0 Meijer#246200 S. Pennsylvania', 22 617 1993 6118,'2006 4 0 Meijer# 2 1360 Lake Lansing, E 23 3618 1994 5115.2005 3 0 Meier 423 5125 W. Saginaw 25 --3E=19 1995 Bulk Sticker Deliveries A B D E F H ` 1 2 3 GATE DELIVERIES CUSTOMER � f 5 DELI"%,-"EF,'r` F 6 STICKERS Ref S-1LIP 7 No. Pdl_!MBEP --i-� 410 4/}}i21-- 5 Lansing City Treasurer, 1 st Floor C 33 1492 411 4111;20 5 Non Delivery 100 1493 To WRS Off 412 4i11,21:' 0 Westlund'sr',pple Market 1 1494VOID 413 4113i20 1 L&L Food Center Colonial 1609 W 20 1495 414 41131'21--' 20 Public Service Administration, 7th 34 1496 415 41183 27 'I Kroger 3176 Mall Ct. Frandor 41 1497 416 411c _ 'I L&L Food Center, MLK,5013 S. IV 45 1498 417 4127i21_, 'I L&L Food Center Colonial 1609 W 20 1499 418 4129i2l- 26 Non Delivery 100 1500 To WRS Off 419 5/6 2i- 2 Kroger 3176 Mall Ct. Frandor 41 1501 420 5?0 2i- 'I L&L Food Center, MLK, 5013 S. IV 451 502 421 5111;21.- 2 Meijer#23 5126 W. Saginaw 25 1503 422 5113iiC 20 Public Service Administration, 7th 34 1504 423 5116i2L I L&L Food Center3800 'JV. Sagina 3 1505 411.4 --._._______ ._____... - C:\Users\Shouse\AppData\Local\Microsoft\Windows\Temporary Internet Files\Content.Outlook\EFNMDQPG\REFUSE BAG AND BULK STICIp5ge 17 INVENTORY.doc Attachment C - Page 19 of 24 ATTACHMENT F A B C D E F G H CUSTOMER 2 Ref. REFERENCE 4 0 5 .1 \A/estlund's Apple Iarket 6 2 [v1c1orrriicWs Apple tylarket 7 33 L&L Food Center 3800 W. S aginaW 8 4 Goodrich ,Shop Rite 9 5 Fast Track (B) 10 6 Gorman's t-darket 11 7 Fox Island 12 8 Sa-v-\,`Vay Food Center (B) 13 9 Cara-van Food Center (B) 14 10 Toolan's (B) 15 11 K&h.,1 (B'i 16 12:Eric's 1-vlarket (B) 17 13 Sarn'c_:; 'N./illage [%darl,,,et (B) 18 -14 Sunset Food tvlart (B) 19 15 Ballpark- hilobil, 601--1 E tvl I I--h 1.rja ri i'B) 20 16 WPS Office 1. 21 17 Vl,/est Sagilria%,-v Party Store, 2823 %Py,' Saginaw , 22 18;Quick'y Corrvenience Store, 4820 S Via-verly 23 .1,91 24 2Fj L&L Food Center Colonial 1609 'Y"Y". �vlt. Hope .............. ..... 26 21 Kroger#8 66921 W. Holmes r) KA-;;er in-A i)nn iz, IA PURCHASES_j TRANSFERS A DELIVERIES CUST. REF SUMMARY T 9-2603 inv 1 4 C:\Users\Shouse\AppData\Local\microsoft\windows\Temporary Internet Files\content.Outlook\EFNMDQPG\REFUSE BAG AND BULK STICMgge 18 INVENTORY.doc Attachment C - Page 20 of 24 ATTACHMENT H GREEN BAGS - MONTH END INVENTORY Truck Warehouse Total A B A B A B Signature Cases Cases I Cases Cases Cases Cases Bag Distributor Supervisor Supervisor BULK STICKER - MONTH END INVENTORY Books Books in Total Signature on Inventory Books Truck Bag Distributor Supervisor Supervisor C:\Users\Shouse\AppData\Local\Microsoft\Windows\Temporary Internet Files\Content.Outlook\EFNMDQPG\REFUSE BAG AND BULK STICPPBge 19 INVENTORY.doc Attachment C - Page 21 of 24 ATTACHMENTI A B C D E F L M N 0 P 2 i - �- 3 TRASH BAG --------------------- - I 5 INVENTORY CONTROL i 6 _ 7 8 I , 9 AS OF:' 6130/2005 10 11 A OASES B CASES 12 13 TOTAL INVENTORY I 133 39 ! _ I 14 15 WAREHOUSE INVENTORY 127 37 I ! 16 17 TRUCK INVENTORY 6 2 18 19 TOTAL INVENTORY* $41,175.00 i I 20 Page down for instructions. 22 25 11.80 per bag.A cases contain 30 sleeves of 5 bags each.B cases contain 15 sleeves of 5 bags each. ------------------------------------------ -------- 26 _ - - 27 28 Starting at the first day F 7/1/2002 To:1 6/30/2005 For correct inventory numbers,the period must start at July 1 st 29 and the appropriate year. 30 Purchase calculations 7071 880 i 31 __ [_ 32 Transfer calculations 6944 843, 33 _ 34 Deliver calculations 6938 841 35 36 37 _ I 38 Page up to see inventory numbers. _ - -- -- - -- 39 C:\Users\Shouse\AppData\Local\Microsoft\Windows\Temporary Internet Files\Content.Outlook\EFNMDQPG\REFUSE BAG AND BULK STICP PBge 20 INVENTORY.doc Attachment C - Page 22 of 24 ATTACHMENT J A B C D E F G 1 5/13/2005 Trash Bag Inventory Summary ..............._..... .... ... _ �a 3 Spreadsheet Physical Count Difference Difference from last count i 4 A Cases 828 828 0 0 6 Truck 9 9 0 0 i 6 Warehouse 319 319 0 0 i 7 B Cases 71 71 0 0 8 Truck 6 6 0 0 9 1 Warehousel 661 661 Ol 0 1 1 10 i --------------------------------------------------------------------- i i 11 C:\Users\Shouse\AppData\Local\Microsoft\Windows\Temporary Internet Files\Content.Outlook\EFNMDQPG\REFUSE BAG AND BULK STICIT5ge 21 INVENTORY.doc Attachment C - Page 23 of 24 ATTACHMENT K r. B C D E' N1 N u F 2 3 BULK STICKER ► I 4 5 INVENTORY CONTROL s i 7 9 AS OF 6/30/2005 10 11 -- - STICKERS - --- _- 13 TOTAL INVENTORY 1518 14 15 WAREHOUSE INVENTORY 1498 ; 17 TRUCK INVENTORY _- _-_ 20 - 18 I - 19 TOTAL INVENTORY" $235.290.00 - 20 Page down for instructions. _ 21 22 23 '5 stickers per book @$31 each ------------- r 24 L_ — 25 ` 26 Period 27 Starting at first day of FY 7/1/2002 To: 6/30/2005 For correct inventory numbers,the period must start at Jul 1st 28 and the appropriate year. 29 PURCHASES 2993' j 30 31 TRANSFERS 1495 _- 33 DELIVERIES 1475 - 34 35 36 I 374 Page up to see iluventori numbers. I 3t3 39 40 _ 41 43 R' C:\Users\Shouse\AppData\Local\Microsoft\Windows\Temporary Internet Files\Content.Outlook\EFNMDQPG\REFUSE BAG AND BULK STIC1Q@5ge 22 INVENTORY.doc Attachment C - Page 24 of 24 ATTACHMENT L A B C D E 1 5/13/2005 Bulk Sticker Inventory Summary 2 3 Spreadsheet Physical Count Difference Difference from prev. count 4 Books 1549 1549 0 1 5 Truck 31 31 0 1 6 Warehouse 1518 1518 0 0 _. 9 'MISSING BOOK FROM LAST WEEK MUST HAVE BEEN A MISCOUNT. 10 i 11 �. 12 13 14 15 , 16 AT 1 1 F— C:\Users\Shouse\AppData\Local\Microsoft\Windows\Temporary Internet Files\Content.0utlook\EFNMDQPG\REFUSE BAG AND BULK STICg5ge 23 INVENTORY.doc Attachment D - Page 1 of 1 Current Date: 10/07/2014 GL Transactions by Date Range Current Time: 11:31:58 10/7/2014- 10/7/2014 Posting Date Reference Description Vendor ID Debit Amount Credit Amount Date Entered Net Org Key: 596 GARBAGE AND RUBBISH Fund: 596 Cost Center: 000000 Object: 112003 ACCTS RCVBLE-BAGS 07/03/2014 CR00064645 C0030 C0030 0.00 13,650.00 07/11/2014 RCA7034A 336: 07/09/2014 CR00064945 C0030 C0030 0.00 2,756.25 07/24/2014 RCA7094A 337: 07/10/2014 CR00064985 C0030 C0030 0.00 1,706.25 07/25/2014 RCA7104A 3371 07/16/2014 CR00065582 C0030 C0030 0.00 5,118.75 07/24/2014 RCA7164A 337: 07/22/2014 CR00065494 C0030 C0030 0.00 2,625.00 07/24/2014 RCA7224A 337' 07/24/2014 CR00065726 C0030 C0030 0.00 918.75 08/07/2014 RCA7244A 338! 07/25/2014 CR00065794 C0030 C0030 0.00 3,675.00 08/07/2014 RCA7254A 338' 07/31/2014 CR00066052 C0030 C0030 0.00 1,050.00 08/07/2014 RCA7314A 3381 07/31/2014 JE16747 RCD 07/13 A/R BAGS&STICKERS N/A..N/A 47,250.00 0.00 09/15/2014 JJF9154A 341' 08/07/2014 CR00066409 C0030 C0030 0.00 16,537.50 09/02/2014 RCA8074A 340' 08/08/2014 CR00067481 C0030 C0030 0.00 787.50 09/11/2014 RCA8094A 341: 08/13/2014 CR00066738 C0030 C0030 0.00 4,777.50 09/02/2014 RCA8134A 340' 08/18/2014 CR00066926 C0030 C0030 0.00 4,987.50 09/02/2014 RCA8184A 340' 08/20/2014 CR00067118 C0030 C0030 0.00 787.50 09/03/2014 RCA8204A 3401 08/22/2014 CR00067530 C0030 C0030 0.00 16,275.00 09/08/2014 RCA8224C 341 08/28/2014 CR00067644 C0030 C0030 0.00 1,868.75 09/11/2014 RCA8284B 341: 09/02/2014 CR00067770 C0030 C0030 0.00 3,543.75 09/19/2014 RCA9024A 342: 09/03/2014 CR00067855 C0030 C0030 0.00 787.50 09/19/2014 RCA9034A 342' 09/11/2014 CR00068237 C0030 C0030 0.00 4,593.75 09/19/2014 RCA9114A 342: 09/12/2014 CR00068363 C0030 C0030 0.00 1,443.75 09/19/2014 RCA9124A 342: 09/17/2014 CR00068522 C0030 C0030 0.00 1,837.50 09/19/2014 RCA9174A 342: 09/19/2014 CR00069128 C0030 C0030 0.00 3,412.50 09/29/2014 RCA9194A 3431 09/24/2014 CR00069304 C0030 C0030 0.00 15,356.25 09/29/2014 RCA9244A 3431 10/01/2014 CR00069648 C0030 C0030 0.00 525.00 10/03/2014 RCA0014A 3431 10/03/2014 CR00070227 C0030 C0030 0.00 2,756.25 10/07/2014 RCA0034A 343' Subtotal for Object: 112003 47,250.00 111,777.50 -64,527.50 Subtotal for Key: 596 47,250.00 111,777.50 -64,527.50 TOTAL: 47,250.00 111,777.50 -64,527.50