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10/15/2010 AuditMONROE COUNTY COURTHOUSE 500 WHITEHEAD STREET, SUITE 101 KEY WEST, FLORIDA 33040 TEL. (305) 294-4641 FAX (305) 295-3663 BRANCH OFFICE: MARATHON SUB COURTHOUSE 3117 OVERSEAS HIGHWAY MARATHON, FLORIDA 33050 TEL. (305) 289-6027 FAX (305) 289-1745 October 15, 2010 CLERK OF THE CIRCUIT COURT MONROE COUNTY www.clerk-of-the-court.com The Honorable Danny L. Kolhage Clerk of the Circuit Court BRANCH OFFICE: PLANTATION KEY GOVERNMENT CENTER 88820 OVERSEAS HIGHWAY PLANTATION KEY, FLORIDA 33070 TEL. (305)852-7145 FAX (305) 852-7146 ROTH BUILDING 50 HIGH POINT ROAD PLANTATION KEY, FLORIDA 33070 TEL. (305) 852-7145 FAX (305) 853-7440 Re: Audit Report of the Monroe County Contract with Stand Up For Animals, Inc. Dear Mr. Kolhage: The Clerk's Internal Audit Department has completed an audit of the Monroe County Contract with Stand Up For Animals, Inc. The objectives were to assess compliance with state and local laws, the shelter's adherence to contract provisions, appropriateness of revenue and expenditures, cost analysis, fund raising and the propriety of management review. The Director of Stand Up for Animals was given two weeks to respond to the audit and an additional week upon request. In an e-mail to Internal Audit dated October 12, 2010, the Director indicated that the earliest that they can complete the response is November 1, 2010 due to continued work on exhibits and information pending from Monroe County. The additional responses from SUFA will be sent out separately when it arrives. This audit was conducted with the assistance of Michael Stanek, CIA, CCSA Internal Auditor. The accompanying audit report is provided for your information. Additional copies of the report will be provided upon your request. Sincerely, C )J� . Sandra L. Mathena, CPA, CFE, CIA Director of Internal Audit cc: Board of County Commissioners (5) Linda Gottwald, Director of Stand Up for Animals, Inc. Roman Gastesi, County Administrator Suzanne Hutton, County Attorney Robert Shillinger Jr., Monroe County Assistant Attorney Christine Limbert, Assistant County Attorney Dent Pierce, Director of Monroe County Public Works Sandee Carlile, Clerk's Finance Director AUDIT REPORT OF MONROE COUNTY'S CONTRACT WITH STAND UP FOR ANIMALS, INC. October 15, 2010 �GOVNTY 47 N V: ti F• ,..••'' o 0 9� OUNTY • *� Prepared by: Internal Audit Department Clerk of the Circuit Court Danny L. Kolhage, Clerk Monroe County, Florida AUDIT REPORT OF MONROE COUNTY'S CONTRACT WITH STAND UP FOR ANIMALS, INC. TABLE OF CONTENTS Page I. OBJECTIVES AND SCOPE 1 II. METHODOLOGY 1-2 III. BACKGROUND INFORMATION 2-4 IV. AUDIT FINDINGS 1. Accountant furnishes some documents requested in final demand letter dated August 30, 2010. 5 2. Adoption Fees in addition to approved Board of County Commission Fees are being charged by SUFA without County approval in violation of Section III (C) of the contract. 6-7 3. Fees in SUFA's Money Market Account are due to Monroe County per contract Section III (C). 8 4. SUFA is not issuing licenses for cat adoptions in violation of Resolution No. 599-2006. 9 5. SUFA is not in compliance with contract Section XIX's requirement of an annual independent audit. 10 6A. $2,900 farm fence for Second Chance Ranch in Michigan was purchased with Operating Account funds. 11-12 6.B. $11154.90 expenses were paid for legal services in Michigan. 13 6.C. $622.87 in planning, administrative fees and miscellaneous expenses were paid for Second Chance Ranch in Michigan. 14 6.D. A County Vehicle was used to transport dogs to Michigan at a total cost of $1,154.05. 15 7. Travel and entertainment and other ineligible charges totaling $5,290.64 were paid without documentation to support amounts paid. 16-18 8. Program, marketing and other expenses are not the responsibility of Monroe County. 19-20 9. Total rent of $4,197.00 was paid for SUFA Director's personal residence. 21-22 10. Ten (10) utility bills totaling $1,095.20 for SUFA Director's personal residence were paid from the Operating Account. 23-24 11. Personal expenses paid through the operating account. 25 12. Donations include contributions for expenditures paid by Monroe County. 26-27 13. Inadequate internal controls over deposits in violation of Section III (C) Fees and Section XI Donations of the contract. 28 14. Private Cremations were paid for from the Operating Account. 29 15. 2007 Ford Escape purchased by SUFA for $17,424.00. 30-31 16. Conflict of interest issues and potential violation of Board of Directors' Instructions. 32-33 17. SUFA Director's relocation to Michigan. 34-35 18. Invoices and receipts paid do not reflect business purpose. 36 19. Employees classified in error as independent contractors. 37 20. Three (3) independent contractors were not issued 1099s for 2009. 38 21. Employee extra pay and bonuses not included in payroll. 39 22. No documentation for $2,000 repairs to Big Pine Shelter. 40 V. EXHIBITS A. County Administrator's audit request letter. B. Contract Between the Board of County Commissioners of Monroe County, Florida and Stand Up for Animals, Inc. dated May 18, 2005. C. Renewal Agreement between Board of County Commissioners and Stand Up for Animals, Inc. dated May 20, 2009. D. SUFA informational brochure and Second Chance Ranch newspaper article. E. Letter from SUFA Manager. F. Final demand letter. G. Linda Kruszka Response H. County Administration's information requests dated May 21, 2004 and June 7, 2004. I. Monroe County Resolution No. 599-2006. J. Copies of checks Trostrud Mosaic Tile. K. Durable Fence Company for Second Chance Ranch. L. Capital One statement and legal bill. M. Miscellaneous expenses. N. Michigan trip expenses. O. Capital One statements. P. Golf tournament advertising. Q. E-mails to Blessing. R. General ledger rent payments. S. Utility bills. T. Linda Gottwald Preliminary Audit Response U. Personal expenses. V. Stand Up for Animals spay & neuter contribution documentation e-mail. W. Florida Animal Friend Grant follow-up report. X. Form 990 Information. Y. Repair bills. Z. Supplemental information to Form 990. AA. Michigan document. BB. Miscellaneous bills. CC. E-mail from SUFA employee. DD. MacDougall check. EE. Letter to Linda Gottwald dated September 22, 2010. FF. E-mail regarding extension to Stephen Isherwood dated September 27, 2010. GG. E-mail from Linda Gottwald regarding response dated October 12, 2010. HH. County Administrator Response. II. 2005 Review. AUDIT REPORT OF MONROE COUNTY'S CONTRACT WITH STAND UP FOR ANIMALS, INC. I. OBJECTIVES AND SCOPE At the request of the Monroe County Administrator, the Monroe County Clerk of the Circuit Court has directed the Internal Audit Department to initiate an audit of the Monroe County Animal Shelters. See Exhibit A — County Administrator's audit request letter. This report focuses on the contract with Stand Up For Animals, Inc. (SUFA). Monroe County entered into an agreement with SUFA effective July 2, 2002 to provide complete animal control and enforcement services from mile marker 16.7 (the Harris Channel Bridge) through mile marker 69 (up to mm 70), including the Cities of Marathon, Key Colony Beach and Layton. This contract has been renewed numerous times since 2002. See Exhibits B & C — Contract and Renewal Agreement. The objectives of the audit were to determine compliance with state and local laws, the shelter's adherence to contract provisions, appropriateness of revenue and expenditures, cost analysis, fund raising and the propriety of management review. II. METHODOLOGY A. We interviewed the following personnel to obtain information about SUFA's processes, policies and procedures, and expenditures. 1. Linda Gottwald, Director of Stand Up for Animals, Inc. 2. Lee A Mathews, Employee, Stand Up for Animals, Inc. 3. James P March, Employee, Stand Up for Animals, Inc. 4. Katie D Bentley, Employee, Stand Up for Animals, Inc. 5. Nicole D Romeo, Employee, Stand Up for Animals, Inc. 6. Chyrisse Urbaniak, Employee, Stand Up for Animals, Inc. 7. Gerald A Dykhuisen, Manager, Stand Up for Animals, Inc. 8. Shari Blessing, Former Employee, Stand Up for Animals, Inc. 9. Peter Myers, Vice President, Stand Up for Animals, Inc. 10.Maya Totman, Treasurer, Stand Up for Animals, Inc. 11.Roman Gastesi, Monroe County Administrator 12.Suzanne Hutton, Monroe County Attorney 13.Robert Shillinger Jr., Monroe County Assistant Attorney 14.Christine Limbert, Monroe County Assistant Attorney 15.Dent Pierce, Director of Monroe County Public Works 16.The Clerk's Finance Department personnel - 17.The Public Works Department personnel 18. Linda Kruszka, LL Financial and Management Service, Inc. B. Internal Audit Department examined the following documents: 1. Florida Statutes related to Animal Control and Fundraising 2. Monroe County Resolution 599-2006, 240-2006, and 386-2006 3. Monroe County local ordinances, resolutions, policies and procedures 4. Stand Up for Animals, Inc. General Ledgers 5. Stand Up for Animals, Inc. Invoices and related expenditures 6. Monroe County checks for SUFA's monthly payments 7. Donation and Fee Receipts. 8. Contract between the Board of County Commissioners of Monroe County, Florida (County) and Stand Up for Animals, Inc., (Contractor) dated May 18, 2005. C. The Internal Audit Department reviewed the contract and amendments to ensure that the terms and conditions were being complied with as documented within the Agreement. III. BACKGROUND INFORMATION Animal Control The County has certain responsibilities, under State and County laws, to provide animal control services and enforcement of laws related to anunals. Monroe County contracts with Stand Up for Animals, Inc. to provide animal control, adoption services and investigate animal cruelty. According to their website Stand Up for Animals, Inc. does not have a time limit on how long an animal can stay at the shelter and SUFA does not euthanize any animal unless it is extremely ill, badly injured, or a danger to people or other animals. Animal Shelter Monthly Reports Summary Tanuary — December 2009 SUFA HACC SPCA Dos Cats Dos Cats Dos Cats Animals Brought In: 159 236 201 473 398 524 Animals Picked Up: 104 40 86 37 162 69 Animals Adopted: 148 121 110 129 158 227 Animals Redeemed: 80 7 105 17 247 64 Animals Euthanized: 13 69 81 358 79 180 Average # Animals on Hand: 17.2 47.6 15.5 37.6 34.6 79.9 Service Calls: 433 801 515 Bite Reports: 41 23 34 Cruelty Cases: 67 0 70 2009 County Payments: SUFA HACC SPCA Total excluded Rabies vaccine $263,476.56 $264,761.04 $387,507.60 $915,745.20 2 The Florida Keys Society of the Prevention of Cruelty to Animals, Inc. provided service from mile marker 0 to 16.7 (the Harris Channel Bridge), including the City of Key West. SUFA provided complete animal control and enforcement services from mile marker 16.7 through mile marker 69 (up to mm 70), including the Cities of Marathon, Key Colony Beach and Layton. Humane Animal Care Coalition, Inc. provided service from mile marker 70 through mile marker 112 including Ocean Reef and the Village of Islamorada. The results for the other shelters and an analysis of costs for other areas of Florida will be provided - under separate cover at a later date. SUFA Organization Stand Up For Animals, Inc. is a not for profit 501 (c) (3) Corporation founded in 1999. There are six (6) directors on the Board of SUFA. Board minutes do not contain salary approvals and raises for the Director. According to the Amended Articles of Incorporation, board members may be removed by the Director with or without cause. The last board member removed was a treasurer. A new manager had been hired for the Marathon Office. Stand Up for Animals, Inc. withdrew their bid for services and ceased animal control services as of August 31, 2010. Second Chance Ranch SUFA has founded a new shelter at 7246 Harry's Road, Traverse City, MI. The Director of SUFA has been spending most of her time in Michigan, according to shelter employees. Internal Audit interviews with the Director have been telephonic while she is in Michigan. According to the last documentation received on September, 2010, the Director was still receiving her salary from the Operations Account. See Exhibit D - SUFA informational brochure and Second Chance Ranch magazine article. SUFA Operational Audit In interviews the Director stated that there has been a $50,000 to $60,000 deficit of County funds every year. The auditor asked how specific items that she said the County does not pay for such as spay and neuter, feline leukemia testing, microchiping and fund-raising expenses, are segregated from County expenses. The Director stated that she did not know how it was segregated and instructed the auditor to talk to the accountant. She also asked the auditor if the contract provided funding for spay and neutering. She wanted a list of questions in advance so she could discuss them with a board member, who is an attorney. The accountant verified that all expenditures are paid from the Operating account and are not segregated. The Director of SUFA questioned if an internal audit and independent audit still needed to be completed if they no longer contracted with the County for services. The last bank account statement received shows the money market account balance on June 8, 2010 at $241,989.15. 3 The new Shelter Manager informed employees that they should only speak to the Internal Auditors if they chose to do so and requested that he be present for the interview. See Exhibit E — Letter from SUFA Manager. 4 IV. AUDIT FINDINGS 1. Accountant furnishes some documents requested in final demand letter dated August 30, 2010. Finding: Documentation for expenditures was requested as part of the August 30, 2010 request for information to allow SUFA an additional opportunity to provide these documents. Exhibit F — Final demand letter. According to Linda JM Kruszka's, Second Monroe County Audit Response to Mr. Kyle on September 13, 2010 "The auditors were informed that all credit card receipts that exist in SUFA's records are attached to each monthly credit card statement... Therefore, the auditors know what receipts exist and what receipts do not exist." Exhibit G — Linda Kruszka response. According to the Contract Section XIX, "the contractor shall maintain the financial records in accordance with generally accepted accounting principles, and allow the County to inspect its books and records and the shelter facilities at any reasonable time." Without the required documentation for the expenditures, Internal Audit can not determine if the expenditure is for a valid public purpose. Recommendation(s): 1. SUFA should maintain appropriate documentation of all expenditures and make them available for inspection according to Section XIX of the Contract. SUFA Response(s): County Administrator Response(s)• Agree with auditor's recommendation. 5 2. Adoption Fees in addition to approved Board of County Commission Fees are being charged by SUFA without County approval in violation of Section III (C) of the contract. Finding: Fees in addition to those approved by the Monroe County Board of County Commissioners are charged for adoptions and deposited into the First State Bank account. According to SUFA's website, the adoption fee covers the first free vet health check, spaying/neutering, microchip placement, initial vaccinations, feline leukemia testing, and heartworm testing. The total fee for dogs is $110, cats $45, and kittens $55. Monroe County's approved fees are $10 per adoption and $10 per license. SUFA did not have any documentation from the County that their additional fees were approved. According to the contract Section III (C) "The Contractor shall collect and remit to the County all funds that are collected for fees, license certificates, citations, penalties, adoptions, etc. See Exhibit A — Contract with Stand Up for Animals, Inc. In memorandums from Monroe County Public Works, administration requested information on the additional charges. See Exhibit H —County Administration's information requests dated May 21, 2004 and June 7, 2004. Monroe County monthly funding is deposited into the operating account. The money market account includes fees, grants and donations. If County funds are sufficient when the expediture is paid, it is paid from County funds; if not a transfer is made from the First State Bank money market account. According to interviews with SUFA's accountant, LL Financial & Management Service, Inc., the County and SUFA expenditures are not segregated. Other Monroe County animal control contractors segregate County expenditures from the expenditures of their organization. Stand Up For Animals, Inc. Fees Not Remitted to Monroe County 3/31/10 2009 2008 2007 2006 2005 2004 2003 2002 Total Service Fees 13,550 52,113 56,208 39,309 64,641 47,362 50,409 25,344 2,933 351,869 Remitted to 3,542 8,049 13,651 9,445 10,005 9,839 11,050 4,104 655 70,340 County Due County 10,008 44,064 42,557 29,864 54,636 37,523 39,359 21,240 2,278 281,529 Con Recommendation(s): 1. We recommend that the contract be followed which requires all fees to be remitted to Monroe County. 2. We recommend that the Board of County Commissioners formally approve any additional fees charged by all contractors. SUFA Response(s): Coun1y Administrator Response(s): Agree with auditor's recommendations 1 and 2. 7 3. Fees in SUFA's Money Market Account are due to Monroe County per contract Section III (C). Finding: There is $241,989.15 in the First State Bank Money Market Account as of June 8, 2010, which the Contractor considers SUFA funds. Deposits were previously separated between the operating __ account and donations/fees. Fees of $351,869.44 have been collected from the beginning of the contract through March 31, 2010. SUFA remitted $70,340.00 to Monroe County. Additional fees collected and not remitted to Monroe County total $281,529.44. March, 2010 was the last general ledger furnished to Internal Audit. See Finding 2 - Fees not remitted to Monroe County. During the audit employees stated that they were aware of the large balance in the First State account, but were not aware of any specific purpose for the fund. Section III(C) of the Contract states "The Contractor shall collect and remit to the County all the funds collected for fees, license, certificates, citations, penalties, adoptions, etc." The Director indicated that the fees/donations were to be used for items above and beyond what the County would pay and also for the new Second Chance Ranch in Michigan. Monroe County should recover additional fees charged for the Marathon and Big Pine Shelters in order that these fees, donations and grants be used, as intended, for the animals at the Marathon and Big Pine shelters. Recommendation(s): 1. We recommend that Monroe County recover fees due pursuant to Section III (C) to ensure that the funding will be used for the animals at the Marathon and Big Pine shelters as intended. SUFA Response(s): County Administrator Response(s): Agree with auditor's recommendation. 8 4. SUFA is not issuing licenses for cat adoptions in violation of Resolution No. 599-2006. Finding: SUFA was not charging or licensing cats in violation of Resolution No. 599-2006 and the shelter contract. Revenue due to Monroe County has not been collected for cat licenses. According to the Contract, the Contractor shall charge fees as outlined in Monroe County Resolution No. 599-2006. See Exhibit I — Monroe County Resolution No. 599-2006. Recommendation(s): 1. Contractors should follow the resolutions required by the contracts. SUFA's Response(s): County Administrator Response Agree with auditor's recommendation. 9 5. SUFA is not in compliance with contract Section XIX's requirement of an annual independent audit. Finding: SUFA is not in compliance with contract section XIX.'s requirement of an annual independent audit. SUFA's last audit by an independent certified public accountant was June 30, 2008. Audits have not been performed in the last two (2) years. See Exhibit A — Contract with Stand Up for Animals, Inc. Recommendation(s): 1. Monroe County should ensure compliance with contractual requirements of an independent audit according to Section XIX of the contract for shelter services. SUFA Response(s): County Administrator Response(s): Agree with auditor's recommendation. 10 6. MICHIGAN EXPENDITURES Monroe County funding, fees and donations are to be used for the benefit of the Marathon and Big Pine Key Shelter Animals. According to the Monroe County shelter contract section XI, "The contractor shall issue receipts and keep appropriate records of all donations received at the Shelters by Contractor. Said donations shall be used by Contractor only for the benefit of shelter animals or animals for which Contractor provides spay/neuter or other services, and shall not be used to defray or reduce County funding in the future. In the case of donations solicited by third parties on behalf of the Contractor, the donating entity must make its financial records pertaining to the donated funds available to representatives of the Contractor and the County during regular business hours (Monday through Friday, 9:00 a.m. to 5:00 p.m., excluding holidays) in order to insure that all monies collected on behalf of the Contractor, minus an amount not to exceed 5% of the total collected for administrative expenses, are in fact donated to the Contractor for the benefit of shelter animals. If a prospective donating entity is unwilling or unable to comply with the foregoing requirement then the Contractor may not accept any donations from that entity." On August 30, 2010, Internal Audit requested copies of donation receipts, check and deposit slips for $4,000.00 from "Tostrud Mosaid" for SUFA Second Chance Ranch and $3,000.00 from "Charles Hoyt" for SUFA Second Chance Ranch from the Director's e-mail of contributions received. To date we have not received the requested items. However, in the September 6, 2010 Stand Up for Animals, Inc. Press Release it states that donations were received from Marye Haigh and Trostrud Mosaic Tile. A copy of two (2) checks for $2,000 each were received from Trostrud Mosaic Tile. One check states Fla. or Michigan. We still require the deposit slip in order that Internal Audit can determine whether it was deposited in a Florida or Michigan bank account. See Exhibit J — Copies of checks Trostrud Mosaic "Tile. Auditor's note: The accountant stated that Internal Audit could view the Michigan statements in her response. However, a request to the Directors Attorney to view the statements was not answered. A. $2,900 farm fence for the Second Chance Ranch in Michigan was purchased with Operating Account Funds. Finding: Funds of $2,900 (check # 2619, $1,900 and check #2652 $1,000) were paid out of the Operating Account for an 815 foot farm fence for 7246 Harry's Rd, Traverse City, Michigan which is the location of the Second Chance Ranch. The Harry's Road property is personally owned by the Director. See Exhibit K — Durable Fence Company for Second Chance Ranch. The expenditures are outside the scope of service as defined in Section III of the contract and are ineligible for County funds or any funds listed in the contract. SUFA Response(s): 11 County Administrator Response(s): Agree with auditor's finding. 12 B. $1,154.90 in expenses were paid for legal services in Michigan. Finding: Two payments totalling $1,154.90 were made with the Capital One Credit Card to Smith Haughey Rice & Roegge for legal services in Michigan. The first payment occurred on April 22, 2008 in the amount of $941.73 and the second payment occurred on July 11, 2008 in the amount of $213.17. See Exhibit L — Capital One statement and legal bill. The expenditures are outside the scope of service as defined in Section III of the contract and are ineligible for County funds or any funds listed in the contract. SUFA Response(s): County Administrator Response(sl: Agree with auditor's finding. 13 C. $622.87 in planning, administrative fees and miscellaneous expenses were paid for Second Chance Ranch in Michigan. Finding: Various checks/credit card charges were made to the Michigan government or businesses for the Second Chance Ranch. One check for $500.00 was for the shelter site plan review. The following checks/credit card charges were paid for Michigan: Date Check# Payee Amount 12/06/2009 Credit Card USPS Traverse City $7.92 12/06/2009 Credit Card Staples Traverse City $4.24 12/08/2009 Credit Card Copy Shop #1 Traverse City $42.95 05/07/2010 2839 State of Michigan/Filing Fee $20.00 05/25/2010 Credit Card Square Deal Country Store $21.19 06/02/2010 Credit Card Copy Shop#1 Traverse City $21.67 06/02/2010 Credit Card USPS $4.90 07/01 /2010 2891 Elmwood Charter Township $500.00 See Exhibit M — Miscellaneous expenses. Internal Audit has not received the general ledger as of June 30, 2010 as requested in an e-mail to Linda Gottwald on August 4, 2010 and verbally requested from the accountant. The expenditures are outside the scope of service as defined in Section III of the contract and are ineligible for County funds or any funds listed in the contract. SUFA Response(s): Coun1y Administrator Response(s)• Agree with auditor's finding. 14 D. A County Vehicle was used to transport dogs to Michigan at a total cost of $1,154.05. Finding: One SUFA employee transported five (5) dogs to Michigan using a Monroe County vehicle. The employee was compensated at her normal salary $364.00(28 hours at $13/per hour plus benefits) for the drive time, one way, of the trip. According to the SUFA Board of Director Minutes dated February 12, 2010, two dogs (Chachi and Eva) were slated for the SUFA Second Chance Ranch as soon as kennels were completed and licensed. The charges for the trip were as follows: 07/18/2010 Card Sound Toll $1.00 Florida 07/18/2010 Circle K — Marathon $10.00 Florida 07/18/2010 Lenox BP $45.22 Georgia 07/18/2010 Hess $50.64 Florida 07/17/2010 Portland Amoco $58.07 Michigan 07/17/2010 Rose's Valero $58.10 Kentucky 07/17/2010 Krisnick Marathon $44.59 Kentucky 07/17/2010 EconoLodge $55.99 Georgia 07/16/2010 Paynes Tire $164.52 Michigan 07/10/2010 Kangaroo Express $16.49 Ringgold, GA $91.41 Knoxville, TN 07/10/2010 Shell $60.78 St. Cloud, FL 07/11/2010 Wesco $66.25 Michigan 07/11/2010 Speedway $26.48 Ohio 07/10/2010 Kangaroo Express $40.51 Georgia Exhibit N - Michigan trip expenses. The expenditures are outside the scope of service as defined in Section III of the contract and are ineligible for County funds or any funds listed in the contract. Recommendation(s): 1. All expenditures should be in the service area listed in Section III of the contract. SUFA's Response(s): County Administrator Response(s)• Agree with auditor's recommendation. W 7. Travel and entertainment and other ineligible charges totaling $5,290.64 were paid without documentation to support amounts paid. Finding: Travel and entertainment and other ineligible charges totaling $5,290.64 were paid without documentation to support amounts paid. Credit card statements contain a monthly summary of activity. The transactions examined did not contain documentation supporting amounts paid and the public purpose of the expenditure. This documentation is the detail needed to verify the appropriateness of the charges on the monthly statements. Credit Charge Card Date Amount Merchant/Transaction Description Capital One 10/05/2006 $91.80 Cabana Breezes Key Colony #4993 Capital One 10/02/2006 $131.81 Nicks No Name Pub Big Pine _. #4993 Capital One 05/31/2007 $52.05 Frank's Grill Marathon #4993 Capital One 06/05/2007 $147.40 Annette's FL Keys Lobster, Marathon #4993 Capital One 01/13/2008 $25.00 Agent Fee 8908122944183 travel support #7955 Capital One 01/13/2008 $205.50 Continental (Miami to Houston, Houston to #7955 Las Vegas) Capital One 01 / 14/2008 $189.50 Airtran air (Las Vegas to Atlanta, Atlanta to #7955 Miami) Capital One 01 /21 /2008 $6.99 ORB Orbitz Com #7955 Capital One 01 /21 /2008 $580.00 American (Miami to Traverse City, MI) #7955 Visa/Chase 01 /31 /2008 $268.71 Annette's FL Keys Lob Marathon, FL #2233 Capital One 02/03/2008 $47.24 Best Friends Animal Society, UT #7955 Chase Visa 02/15/2008 $50.72 Bellagio — Cafe Las Vegas NV #2233 Chase Visa 02/16/2008 $231.63 Angel Canyon Inc., Kanab UT #2233 Chase Visa 02/16/2008 $24.05 Angel Canyon Inc., Kanab UT #2233 Chase Visa 02/17/2008 $70.40 Alamo Rent-A-Car Las Vegas NV #2233 Chase Visa 02/17/2008 $25.00 Zion NP — East UT #2233 Chase Visa 02/17/2008 $45.37 Nedra's Too, UT #2233 16 Chase Visa 02/17/2008 $21.56 #2233 Chase Visa 02/17/2008 $31.33 #2233 Chase Visa 02/17/2008 $72.54 #2233 Chase Visa 02/17/2008 $20.00 #2233 Chase Visa 02/17/2008 $359.00 #2233 Capital One 06/27/2008 $36.40 #7955 Capital One 06/09/2008 $50.00 #7955 Capital One 07/22/2008 $50.00 #7955 Capital One 07/31 /2008 $99.40 #7955 Capital One 11 /04/2008 $6.99 #3644 Capital One 11 /04/2008 $715.00 #3644 Capital One 02/23/2009 $47.03 Capital One 02/25/2009 $50.00 #3644 Capital One 03/03/2009 $6.99 #3644 Capital One 03/03/2009 $714.40 #3644 Capital One 08/13/2009 $28.10 #3644 Capital One 10/02/2009 $51.00 #9076 Capital One 10/02/2009 $22.10 #9076 Capital One 11/20/2009 $105.00 #9076 Capital One 02/04/2010 $63.08 #9076 Capital One 03/02/2010 $95.20 #9076 Capital One 03/03/2010 $442.14 #9076 Capital One 03/14/2010 $-64.89 #9076 Check #2930 07/26/2010 $75.00 Chevron, Las Vegas NV Kanab Gas #3, Kanab UT Best Western Hotels, Kanab UT American Al (Las Vegas, NV) American Al (LAS — MIA) Cabana Breezes, Key Colony Beach FL Frank's Grill, Marathon FL Continental 0052924669342 Newark, NJ Upper Crust Pizza, Inc Marathon FL Travelocity.com Continental (Key West to Fort Lauderdale) Upper Crust Pizza, Inc Marathon FL Frank's Grill, Marathon FL Travelocity.com 800-256-9089 Continental (Marathon to Fort Myers) Frank's Grill, Marathon FL Tracy Enterprises Inc, Key Col Bch FL Chap.'s Steak & Seafood, Marathon Delta Air (Detroit to Atlanta) Lazy Days South 725 11 st FL Frank's Grill, Marathon Banana Bay Resort Banana Bay Resort Sunpass Charges 17 SUFA's bookkeeper indicated that the Las Vegas flight dated February 17, 2008 for $379.00, car rental of $70.40, charges from the Bellagio Cafe' Las Vegas for $50.72, Nedra's Too for $45.37, and Angel Canyon, Inc., Kanab, UT on February 16, 2008 for $231.63 and $24.05 were for travel to Best Friends Animal Sanctuary in Utah. SUFA's response is that "all of this travel was for SUFA business including travel to Best Friends Animal Shelter meetings. All of these reservations were completed either electronically or telephonically. Boarding passes were not kept." When the documentation for individual transactions cannot be located, the appropriatensss of the transactions cannot be validated. Documentation for these expenditures was requested as part of the August 30, 2010 request for information to allow SUFA an additional opportunity to provide these documents. According to Linda JM Kruszka's, Second Monroe County Audit Response to Mr. Kyle on September 13, 2010 "The auditors were informed that all credit card receipts that exist in SUFA's records are attached to each monthly credit card statement. Therefore, the auditors know what receipts exist and what receipts do not exist." Sanctuary services are not listed in the contract or the budget produced by SUFA. These items do not qualify as covered services under the contract. See Exhibit O — Capital One statements. Recommedation(s): 1. We recommend that contracts for shelter services be revised to require pre -audit of contractor expenditures on a reimbursable basis similar to contracts with other agencies and private non- profits that provide public services. SUFA's ResFonse(s): County Administrator Resl2onse(s): Agree with auditor's recommendation and will work with County Attorney's Office to revise contract language. 18 8. Program, marketing and other expenses are not the responsibility of Monroe County. Finding: Program, marketing and other expenses are paid from the operating account, which contains the Monroe County monthly payments. Deposits to the money market account into which revenue from fundraising activities are deposited are not reduced by the amount of the program, marketing and other expenses except for the golf tournament which was accounted for by a third party in a separate account. These expenses for 2007-2009 total $ 22,908.78 are as follows: Capital One 04/03/2006 $ 1,380.60 Lighthouse Cay Club Ck #109 01/18/2008 $ 49.50 Collectors Corner Ck # 1670 05/16/2008 $ 500.00 Sombrero Country Club Ck # 1679 05/23/2008 $ 100.00 Pat Reichburn Ck #1078 10/10/2008 $ 3,200.00 SUFA - Golf Ck #9158 10/10/2008 $ 2,095.00 Collectors Corner Ck #9168 10/15/2008 $ 5,720.73 Sombrero Country Club Ck #9178 10/15/2008 $ 909.22 Botsford Builders, Inc. Ck #7168 12/31 /2008 $ 197.96 Collectors Corner Ck #3301 01 /05/2009 $ 500.00 Marathon Yacht Club Ck #1699 01/16/2009 $ 265.92 Petsmart Petty Cash 02/28/2009 $ 78.99 Cards Capital One 03/06/2009 $ 998.00 Marathon Yacht Club Ck #2314 04/04/2009 $ 12.00 Collectors Corner Ck #2333 04/07/2009 $ 204.00 Collectors Corner Petty Cash 04/30/2009 $ 50.00 Annette's Ck #2371 05/11/2009 $ 33.45 Island Image Credit Card 05/30/2009 $ 100.00 Annette's Credit Card 05/30/2009 $ 42.95 Island Image Credit Card 07/13/2009 $ 50.00 West Marine Gift Card Credit Card 08/14/2009 $ 108.35 Island Image Credit Card 08/26/2009 $ 50.00 Frank's Grill Petty Cash 08/31 /2009 $ 20.72 Publix Ck #2529 10/01 /2009 $ 80.00 Chet Blaszcock Raffle Ck #2531 10/01 /2009 $ 1,200.00 Fantasy Fest Credit Card 10/02/2009 $ 22.10 Chappy's Ck #2494 10/29/2009 $ 974.00 Fantasy Fest Credit Card 10/31 /2009 $ 255.64 Island Image Ck #2495 10/31 /2009 $ 194.40 Coke Ck #2603 11/19/2009 $ 85.95 FL Dept of Revenue Credit Card 12/04/2009 $ 44.45 Island Image Ck #2667 12/16/2009 $ 30.00 Collectors Corner Ck #2674 12/21 /2009 $ 50.00 Alan Townsend Ck #2491 10/23/2009 $ 795.75 Johnson Insurance/Fantasy Fest Insurance Ck #2027 03/04/2009 $ 125.00 Marathon Chamber of Commerce Ck #2493 10/27/2009 $ 816.10 Conch Town Capital One 03/12/2010 $ 1,568.00 Marathon Yacht Club 19 Fundraisers, such as the golf tournament, specifically state in the advertising that the funds benefit the Marathon and Big Pine shelters. See Exhibit P - Golf tournament advertising. Monroe County is not responsible for payment of program expense, marketing expenses, or other expenditures which do not serve a public purpose. Recommendation(s): 1. We recommend that contracts for shelter services be revised to require pre -audit of contractor expenditures on a reimbursable basis similar to contracts with other agencies and private non- profits that provide public services. SUFA's Response: County Administrator ResFonse(s): Agree with auditor's recommendation and will work with County Attorney's Office to revise a... contract language. 20 9. Total rent of $4,197.00 was paid for SUFA Director's personal residence. Finding: Three months rent were paid for the Director's personal residence for a SUFA employee, Shari L. Blessing. Ms. Blessing was a paid SUFA employee from October 22, 2009 to November 28, 2009. Two checks were made out to the Director's landlord, Arnie Steinmetz. The third check was made out to Coral Construction, the landlord's company. Rent for Blessing: Date Check # 10/20/2009 2509 11/30/2009 2612 _.. 01/01/2010 2641 Payee Amount Coral Construction $1,249.00 Arnie Steinmetz $1,249.00 Arnie Steinmetz $1,249.00 According to interviews with Ms. Blessing, she left during the first week of December, 2009 because the Director needed her residence back. Ms. Blessing had her hours reflected in the payroll reduced for the rent. The rent was $800 each month but we were unable to determine the amount paid due to the reduction in hours sent to the payroll provider. Ms. Blessing received both a W-2 and a 1099 which included the $2,498.00 paid to Arnie Steinmetz. Exhibit Q — E-mails to Blessing. Both checks were listed with the description "Rent for Blessing" and paid for the Director's residence while she was in Michigan. On October 20, 2009 check #2509, was paid to Coral Construction in the amount of $1,249 for housing for the same residence. The January 1, 2010 rent was paid three (3) weeks after Ms. Blessing had left. See Exhibit R — General Ledger rent payments. In the second rental instance, Arnie Steinmetz was paid $450.00 for rent for employee Nicole Romeo. The employee stated that she never stayed at the Director's residence. Rent for Romeo: Date Check # 03/28/2010 2781 Payee Amount Arnie Steinmetz $450.00 On August 30, 2010, Internal Audit requested the Director's lease to substantiate the amount paid for the rent but to date has not received the documentation. Exhibit R — General Ledger rent payments. Recommendation(s): 1. We recommend that contracts for shelter services be revised to require pre -audit of contractor expenditures on a reimbursable basis similar to contracts with other agencies and private non- profits that provide public services. SUFA's Response(s): 21 County Administrator Response(s): Agree with auditor's recommendation and will work with County Attorney's Office to revise contract language. 22 10. Ten (10) utility bills totaling $1,095.20 for the SUFA Director's Personal Residence were paid from the Operating Account. Finding: The following utility bills were paid for the Director's private residence address — 10803 6th Avenue Gulf. Service address is also the private residence address. 07/11/2007 Check #9999 FKAA $152.31 Service Date 05/21/2007 - 06/13/2007 03/25/2008 Check #1588 FKAA $ 89.14 Service Date 01/14/2008 - 02/13/2008 04/07/2008 Check #1613 FKAA $184.27 Service Date 02/13/2008 - 03/13/2008 05/06/2008 Check #1656 FKAA $ 3.59 Service Date 03/13/2008 - 04/14/2008 09/12/2008 Check #1862 FKAA $ 97.10 Service Date 07/14/2008 - 08/13/2008 01 /22/2009 Check #3293 FKAA $ 57.12 Service Date 11 /14/2008 - 12/ 11 /2008 03/28/2009 Check #2364 FKAA $196.48 Service Date 02/13/2009 - 03/13/2009 07/30/2008 Check #1781 FKEC $100.18 Service Date 06/11/2008 - 07/10/2008 03/12/2009 Check #2303 FKEC $ 51.66 Service Date 01/09/2009 - 02/10/2009 03/25/2009 Check #2361 FKEC $163.35 Service Date 02/11/2009 - 03/12/2009 See Exhibit S — Utility bills. The Director's response to the preliminary audit findings concerning utility bills is that "This was unwitting mistake and has since been rectified. As I live on the same street as shelter, my mail is occasionally delivered to shelter and/or I may have taken bills to shelter to pay while I was at work. I likely thought these were SUFA water bills - and paid them - the fact that they were marked and placed in invoice box indicates that I was not trying to hide anything - also note I paid SUFA bills with my personal checks on occasion. Given that this was an audit period covering four years and nearly 4,000 checks, I do not think the small number and total amount of clerical errors is untoward." See Exhibit T — Linda Gottwald Preliminary Audit Response. Auditor's note: There was no evidence or supporting documentation showing how this was rectified. In 2005 internal audit performed a review based on an employee complaint and a request by a former commissioner. During this review of checks written from the two SUFA accounts there was one check written for $92.75 to FKEC on January 22, 2005 for the Director's personal electric bill. On February 5, 2005 check number 915 was written to FKEC from the Directors personal account. The net amount due to the Director from the two transactions was $92.43. The items listed in the report were discussed with the SUFA Director. See Exhibit II — 2005 Review. Recommendation(s): 1. We recommend that contracts for shelter services be revised to require pre -audit of contractor expenditures on a reimbursable basis similar to contracts with other agencies and private non- profits that provide public services. SUFA's Response(s): 23 County Administrator Response(s): Agree with auditor's recommendation and will work with County Attorney's Office to revise contract language. 24 11. Personal expenses paid through the operating account. Finding: There is receivable due from Linda Gottwald for $125.00 for Rail Europe for charges paid by credit card on October 29, 2007. The $125.00 has not been reimbursed. Capital One was charged for $978.00 for Dr. Michael Jones. Linda Gottwald reimbursed this amount on August 26, 2009. The Director made a loan to SUFA on February 7, 2008 for payroll. She repaid herself by check #1552 dated February 25, 2008 in the amount of $5,000.00. There was over $140,000.00 in the First State Bank Account, so Internal Audit cannot determine the reason the Director made a personal loan. See Exhibit U — Personal expenses. Recommendation(s): 1. We recommend that contracts for shelter services be revised to require pre -audit of contractor expenditures on a reimbursable basis similar to contracts with other agencies and private non- profits that provide public services. 2. The $125.00 should be added to amounts due to Monroe County. SUFA's Response(s): County Administrator Response(sl: 1. Agree with auditor's recommendation and will work with County Attorney's Office to revise contract language. 2. Agree with auditor's recommendation. 25 12. Donations include contributions for expenditures paid by Monroe County. Finding: Privately owned animals and shelter animals were spayed and neutered at the Big Pine shelter. Monroe County is not responsible for spay and neuter expenditures for shelter animals according to Florida Statute 823.15 which states "All costs of sterilization pursuant to this section shall be paid by the prospective adopter unless otherwise provided for by ordinance of the local governing body..." Monroe County has no such ordinance, therefore the County is not responsible for any of the spay and neuter expenses. Public spay and neuter clinics are held at the Big Pine Shelter. Monroe County is not responsible for any of these expenditures. Public spay and neuter clinics must be paid for by private donations or grants. The Monroe County contract does not require spay and neuter clinics to be held. Donations are received from the animal's owner for spay and neuter of private animals but it does not cover the cost of the service. The donations from private individuals are part of the First State Money Market balance. The contractors must fund the spay and neuter from donations and grants. The estimated spays and neuters costs conducted in 2009 are $29,797. Pharmaceuticals of $13,834.77 are included at 100% due to the lack of detail to make an allocation between the shelter and the clinic. Stand Up for Animals, Inc. Donations and Grants 2010 2009 2008 2007 2006 2005 2004 2W3 2002 Total Donations 13,670 24,304 29,270 38,732 27,950 8,098 28,243 60,655 5,352 236,274 Non Cash 14,000 14,000 Grants 15,000 10,000 12,000 12,145 49,145 In addition to the private individual donations, the Director of SUFA and the SUFA Board of Directors wrote .in an e-mail dated July 13, 2010 that the organization had received $105,000 in donations and grants for spay and neuter. See Exhibit V — Stand Up for Animals spay and neuter contribution documentation e-mail. The amounts paid by Monroe County for spay and neuter veterinarian fees, supplies, and pharmaceuticals should be calculated and recovered from SUFA donations. The Florida Animal Friend Grant of $15,000 received in 2007 by SUFA for spay and neutering requires a report at the end of the grant detailing the use of the funds. See Exhibit W — Florida Animal Friend Grant follow-up report. The grant follow-up report indicates that $17,404.75 was paid for the period of August 21, 2007 through August 21, 2008 for spay and neutering. The amounts of spay and neuter costs and revenues should be segregated from Monroe County funding. 26 Recommendation(s): 1. Monroe County should segregate these expenses from the funding provided by the County. 2. We recommend that contracts for shelter services be revised to require pre -audit of contractor expenditures on a reimbursable basis similar to contracts with other agencies and private non- profits that provide public services. SUFA's Response(s): County Administrator Response(s): 1. Agree with auditor's recommendation. 2. Agree with auditor's recommendation and will work with County Attorney's Office to revise contract language. 27 13. Inadequate internal control over deposits in violation of Section III (C) Fees and Section XI Donations of the contract. Finding: Deposits made to the bank accounts cannot be reconciled. The cash drawer is used for petty cash, as well as the receipts for SUFA and Monroe County. One employee stated that there may be $200 in cash at night, but the next morning it could be gone. Another employee stated that the Big Pine Shelter did not give receipts to people that made a donation when their pet was spayed or neutered unless the person requested one. There are inadequate controls over cash receipts. Records (logs, adding machine tapes, cash register tapes) of cash and checks received should be reconciled to the related transactions that generate the receipts. When dealing with the public, receipts should be issued as documentation in support of all transactions paid with cash or check. Cash registers should be used to record payments, and receipts generated to support the transactions. Recommendation(s): 1. Cash processing policies, procedures and controls should be documented for each operation or unit responsible for handling cash receipts. SUFA's Response(s): County Administrator Response(s): Agree with auditor's recommendation. 28 14. Private cremations were paid from the Operating Account. Finding: Private cremations of $760 were paid for from the Operating Account. Private cremation prices ranged from $170 to $210. Group disposals are five dollar per animal. The private cremations are as follows: Date Reference Amount 10/08/08 88150 190.00 12/10/08 90092 170.00 02/18/09 93600 210.00 04/28/09 93107 190.00 When, and if, the amounts were recovered, the receipts were labeled donations and deposited into the First State Bank Money Market Account. These items are not valid County expenditures. The revenues should offset the costs for private cremations. Recommendation(s): 1. We recommend that contracts for shelter services be revised to require pre -audit of contractor expenditures on a reimbursable basis similar to contracts with other agencies and private non- profits that provide public services. SUFA's Response(s): County Administrator Response(s): Agree with auditor's recommendation and will work with County Attorney's Office to revise contract language. 29 15. 2007 Ford Escape purchased by SUFA for $17,424.00. Finding: The Director's vehicle, a 2007 Ford Escape, was purchased by SUFA on August 14, 2006 for $17,424.00 and listed as 100% business use in their IRS form 990. See Exhibit Z — Form 990 information. Monroe County was not informed of the purchase. The Director's gas, insurance and repairs for her vehicle are paid from the operating account. One invoice paid was $400 for tires. Another invoice was $186.98 for the Ford Escape. See Exhibit Y — Repair bills. Monroe County's contract requires the use of two (2) County vehicles and the related payment of repairs, gas and maintenance. The Allstate amounts listed below are one third (1/3) of the total truck insurance charges listed in the general ledger. Interviews with employees revealed that the vehicle is presently located in Michigan. Internal Audit did not receive a response from management when questioned about the purchase and location of the vehicle. These costs totaling $24,521.36, are not the responsibility of Monroe County. The expenditures as are follows: Date Check# Payee Amount Description 08/14/2006 Unknown Unknown $17,424.00 2007 Ford Escape 09/12/2006 Capital One Brondes Motorsales 500.00 Ford SUV purchase 2007 Various Allstate Insurance 1,695.10 Truck Insurance 2008 Various Allstate Insurance 1,705.16 Truck Insurance 2009 Various Allstate Insurance 1,695.10 Truck Insurance 04/20/2009 2345 Skip Donmoyer 400.00 New tires 09/14/2009 2489 Island Auto Repair 186.98 Front door repair 2010 Various Allstate Insurance 915.02 Truck Insurance $ 24,521.36 Recommendation(s): 1. Monroe County should segregate these expenses from the funding provided by the County. Vehicles and other equipment purchased with funds covered by the contract with Monroe County should only be used to provide the services as described in the contract and within the service area as described in section III Scope of Services. 2. We recommend that contracts for shelter services be revised to require pre -audit of contractor expenditures on a reimbursable basis similar to contracts with other agencies and private non- profits that provide public services.- SUFA's Resl2onse(s): 30 County Administrator Response(s): 1. Agree with auditor's recommendation and will work with County Attorney's Office to revise contract language. 2. Agree with auditor's recommendation and will work with County Attorney's Office to revise contract language. 31 16. Conflict of interest issues and potential violation of Board of Director's Instructions. Finding: One board member, the Director of SUFA, receives a $74,000 salary, 401K contributions and health insurance. According to Schedule O of the 2008 Return of Organization Exempt from Income Tax (IRS Form 990), key employee compensation is set and reviewed by the President. Based on the examination of the board minutes, we did not find any review of the director's salary by the President. The Vice President of SUFA and Monroe County resident was unaware of any of the salaries. He stated he was only involved in fundraising. See Exhibit Z — Supplemental information to Form 990. During an interview with the Treasurer, she stated the Director's salary was not discussed at the Board Meetings. The Treasurer, a Monroe County resident, stated that she was not sure if she was still a Board Member. Further there is no evidence that she ever functioned as treasurer. In 2002 the first year of the contract with Monroe County, the Director's salary was $28,922. The Board Meeting Minutes of April 5, 2006 contain "approval of annual CPI increase, for director as ongoing policy". The Director's salary increased $4,251 from 2008 to 2009 which is a 6.2% increase. Her salary was $69,000 in 2008, $73,251 in 2009, and $74,000 in 2010. The annual CPI increase was .1 % for the period ending December 2008. According to IRS Section 501 (C)(3), Non profit organizations, which have been granted tax-exempt status, are not allowed to pay unreasonable compensation to a "disqualified person". A "disqualified person" is any person who, at the time during the five year period ending on the date of the compensation transaction, is in a position to exercise substantial influence over the organization. According to the Amended Articles of Incorporation, board members may be removed by the Director with or without cause. According to Internal Revenue Service instructions for Section 501 (C)(3) "Rebuttable Resumption of Reasonableness" "Payments under a compensation arrangement are presumed to be reasonable and the transfer of property (or right to use property) is presumed to be at fair market value, if the following three conditions are met. 1. 'The transaction is approved by an authorized body of the organization (or an entity it controls) which is composed of individuals who do not have a conflict of interest concerning the transaction. 2. Prior to making its determination, the authorized body obtained and relied upon appropriate data as comparability. There is a special safe harbor for small organizations. If the organization has gross receipts of less than $1 million, appropriate comparability data includes data on compensation paid by three comparable organizations in the same or similar communities for similar services. 3. The authorized body adequately documents the basis for its determination concurrently with making that determination. The documentation should include: 32 a. The terms of the approved transaction and the date approved; b. The members of the authorized body who were present during debate on the transaction that was approved and those who voted on it; c. The comparability data obtained and relied upon by the authorized body and how the data was obtained; d. Any actions by a member of the authorized body having a conflict of interest; and e. Documentation of the basis for the determination before the later of the next meeting of the authorized body or 60 days after the final actions of the authorized body are taken, and approval of records as reasonable, accurate and complete with a reasonable time thereafter." HAAC and FKSPCA do not have employees as board members. The Directors' salaries at the other shelters are $45,500 and $40,000, respectively. Recommendation(s): 1. It is recommended that Animal Shelter employees not be board members or allowed extensive participation that could influence the Board's decision making. 2. The County should consider requiring assurances that private -non-profit organizations that receive contracts with the County to provide public services are complying with all 501 (c) (3) requirements. 3. We recommend that contracts for shelter services be revised to require pre -audit of contractor expenditures on a reimbursable basis similar to contracts with other agencies and private non- profits that provide public services. SUFA's Resyonse(s): County Administrator Resl2onse(s): 1. Agree with auditor's recommendation. 2. Agree with auditor's recommendation. 3. Agree with auditor's recommendation and will work with County Attorney's Office to revise contract language. 33 17. SUFA Director's relocation to Michigan. Finding: The Director of SUFA requested a 24% increase in the budget to run the Marathon and Big Pine Shelters citing she needed to hire more staff, and the County did not provide enough money for services. The SUFA Director has spent long periods in Michigan and then relocated to Michigan to open the Second Chance Ranch. According to the contract with SUFA, it is a service agreement and staffing is of paramount importance. The Director was a certified animal control officer, and the 990 filing indicated she worked 40 hours per week. However, neither the Director nor the Board of Directors informed the County of the move. One of the board members is located in Ohio. Another of the six person board has a SUFA shelter in Rhode Island. A new employee had been hired for management, and the existing Director although located in Michigan, was continuing to collect her salary. SUFA management and Paychex (the payroll company) stated that the Director's payroll check lists her Michigan address, because the payroll information needed to be sent to Michigan. See Exhibit AA — Michigan document. Including the Director, three of the Directors were initially from Monroe County. Both board members from Monroe County stated they were not involved in the financial aspects of the organization. The salary ($74,000), benefits, automobile expenses and insurance have not been allocated between Monroe County and Michigan. The Director's Monroe County cellular telephone number is the number listed on the brochure for the Second Chance Ranch. Other shelters allocate expenses between what the County is responsible for and the expenses of their own organization, such as spay and neuter expenses and Director's and Officer's liability insurance. To protect Monroe County assets in the future the Monroe County Commission may want to establish policies such as the number of Monroe County residents required to be on an elected board, disclosure of personal relationships and to require advertising of openings. Recommendation(s): 1. SUFA's expenses for the Director should be allocated between Michigan and Florida. 2. We recommend that contracts for shelter services be revised to require pre -audit of contractor expenditures on a reimbursable basis similar to contracts with other agencies and private non- profits that provide public services. 3. The Monroe County Commission may want to develop a policy on the number of board members required to be Monroe County residents and require disclosure when conflicts of interest could affect a non profit organization receiving funding from Monroe County, SUFA's Response(s): 34 County Administrator Response(sl. 1. Agree with auditor's recommendation. 2. Agree with auditor's recommendation and will work with County Attorney's Office to revise contract language. 3. Agree with auditor's recommendation. 35 18. Invoices and receipts paid do not reflect business purpose. Finding: A review of miscellaneous receipts and invoices revealed that it is not always easy for a third party reviewer to ascertain whether expenses were incurred solely for a business purpose. Examples of this are items purchased at Home Depot, Office Depot, Publix, Tom Thumb and Winn Dixie, where a cash register receipt is the only support provided. In many instances it is obvious when the line items on the receipt indentify pet food, cat litter, cat beds, etc. that are for operations. However, there are other items such as meat, boneless steak, food, maintence supplies, and office supplies that could be used at the shelter or elsewhere. While Internal Audit has no proof that items are being purchased for personal use, there is no discernable way to verify that the items are being used solely at the shelter, or for shelter purposes. For example, boneless steak, squash and pumpkin were purchased numerous times. These items could be used for personal use but interviews with employees at the shelter revealed they were purchased for `Brady"a very ill dog. The absence of a written explanation on the cash register receipt or invoice where applicable, makes it difficult to know the ultimate disposition of items purchased. It should also be noted that monies used for personal use could subject the contractor to loss of its 501 (c) (3) status. See Exhibit BB - Miscellaneous bills. Recommedation(s): 1. It is recommended in those instances where documentation is not self explanatory the business purpose should be written on the face of the invoice or cash register receipt and signed by the purchaser. This will facilitate review and provide an additional level of detail explaining the nature of the transactions. 2. We recommend that contracts for shelter services be revised to require pre -audit of contractor expenditures on a reimbursable basis similar to contracts with other agencies and private non- profits that provide public services. SUFA's Response(s): County Administrator Response(sl: 1. Agree with auditor's recommendation. 2. Agree with auditor's recommendation and will work with County Attorney's Office to revise contract language. 36 19. Employees classified in error as independent contractors. (Form 1099-MISC) Finding: Some employees are classified incorrectly as independent contractors. An individual who provides services to another in exchange for payment may be classified as either an "employee" or "independent contractor". An "employee" works for the organization and is controlled by the organization. According to IRS Publication 15-A, facts that provide evidence of the degree of control and independence fall into three categories. The first is behavioral — Does the company control or have the right to control what the worker does and how the worker does his or her job? The second is financial — Are the business aspects of the worker's job controlled by the payer? (these include things like how the worker is paid, whether expenses are reimbursed, who provides tools/supplies, etc.) The third is the type of relationship - Are there written contracts or employee type benefits? Casual labor of $14,071.86 was paid in 2009. For calendar year 2009, SUFA had four (4) employees classified as casual labor (independent contractor) who made over $600. Three received 1099's and the fourth was not furnished a 1099 or W-2 because SUFA didn't have any information on the fourth employee. There are six more individuals who were classified as casual labor but made less than the $600 threshold. Based on the documentation reviewed these individuals appear to be employees. Neither organizations nor workers can simply choose one status over another. There are similar issues 2007-2010. The law treats employees and independent contractors very differently. An organization does not need to withhold federal, state, and social security taxes, or pay unemployment taxes, workers compensation insurance or other benefits for an `independent contractor". For example, a SUFA employee was bitten by a dog and taken to the hospital. This employee was listed as casual labor. The bill was not paid. Workers compensation insurance should cover all employees and is required by the contract. See Exhibit CC — E-mail from SUFA employee. Since there is considerable liability for misclassification, including potential personal liability for an organizations managers and directors, proper classification is essential. Recommendation(s): 1. We recommend that employees be required to complete all tax information before starting work. 2. We recommend that employees not be classified as casual labor. SUFA's Response(s): County Administrator Response(sl: 1. Agree with auditor's recommendation. 2. Agree with auditor's recommendation. 37 20. Three (3) independent contractors were not issued Form 1099s for 2009. Finding: There are three (3) individuals who did not receive Form 1099s as required by IRS regulation based on the information in SUFA's general ledger. The three (3) individuals are as follows: Dana Fly, DVM Auchenbach, DVM Paul Mills, CPA Recommendation(-): 1. SUFA should follow IRS regulations for all independent contractors. SUFA's Response(s): County Administrator Response(s)• Agree with auditor's recommendation. 38 21. Employee extra pay and bonuses are not included in payroll. Finding: Employee bonuses and extra pay are not included in payroll. Recommendation(-) 1. SUFA should follow IRS regulations for extra pay and bonuses paid to employees. SUFA's Response(s): County Administrator Response(s)• Agree with auditor's recommendation. 39 22. No documentation for $2,000 repairs to Big Pine Shelter. Finding: Check #1299 dated 08/23/2007 for $2,000 was made payable to Edward MacDougall. The . description on the check states screening BR There was no documentation for the expenditure. We were unable to locate an occupational license for Mr. MacDougall. According to the Contract, Section XV — Maintenance "prior to commencement of repair, the County must be notified in writing, of repairs estimated to cost over $1,000". We were unable to locate any evidence of County approval of the repairs. See Exhibit DD — MacDougall Check. Recommendation(-) 1. We recommend that contracts for shelter services be revised to require pre -audit of contractor expenditures on a reimbursable basis similar to contracts with other agencies and private non- profits that provide public services. SUFA's Respond)• County Administrator Response(s)• Agree with auditor's recommendation and will work with County Attorney's Office to revise contract language. EXHIBITS FOR THE STAND UP FOR ANIMALS, INC. AUDIT REPORT October 15, 2010 EXHIBIT A County Administrator's audit request letter OUNTY SotMONROE KEY WEST ORIDA 33040 (31)5) 2044641 Monroe County Board of County Commissioners office of the County Administrator The Historic Gato Cigar Factory 1100 Simonton Street, Suite 205 Key West, FL 33040 (305) 2924441 - Phone (305) 2924544 - Fax July 8, 2010 Danny Kolhage Clerk of Courts Monroe County Clerk's Office 500 Whitehead St. Key West, Fl 33040 �J RE: Audit Request for County's Animal Shelter Providers Dear Mr. Kolhage, OCAMOFCOUMN Mayor SyMa 3. Murphy, DWaid 5 Mayor Pro Tem Heather Carruthers, District 3 IOm Wfgi *m, District 1 George NwgaM Df9trkt 2 Mario Di Gerroo, Distrid 4 I would like to request that an audit be done on all three of the County's current animal shelter providers to set up a base line for guidance to make any future decisions regarding animal control services. • Key West Shelter. The Florida Keys Society for the Prevention of Cruelty to Animals, Inc. (FKSPCA); • Big Pine/Marathon Shelters: Stand Up for Animals, Inc. (SUFA); and • Key Largo Shelter: Humane Animal Care Coalition, Inc. (HACC) All three shelters collect County fees in accordance with Resolution No. 599-2006, as well as Resolution No. 240- 2006, as amended by 386-2006 and 599-2006. The fees that are collected are deposited by the contractors in County bank accounts and, even though each shelter submits an annual financial audit of their non-profit corporation, a true audit of these shelters has never been conducted to my knowledge. I would like to discuss this with you as soon as possible, including a timeline of completion. Thank you for your consideration of this request. Very truly yours, Roman G i, Jr. County Administrator EXHIBIT B Contract CONTRACT (Operation of Big Pine and Marathon Animal Shelters) THIS CONTRACT, is entered this 1ft day of hUL 2005, by and between the Board of County Commissioners of Monroe County, Florida (COUNTY), and STAND UP FOR ANIMALS, INC., (CONTRACTOR). WHEREAS, County has certain responsibilities under State and County laws, to provide animal control services and enforcement of laws related to animals; and WHEREAS, it has been determined that it is in the best interest of the residents of and visitors to the County that a contract with a private provider of such services, NOW THEREFORE IN CONSIDERATION OF the mutual promises contained herein, the parties agree as follows: 1. TERM OF AGREEMENT: This agreement shall be for a twelve (12) month period beginning, Jg(y 1. 2005 and ending at 12:00 midnight on June A NO& The term of this agreement shall be renewable in accordance with Section IV. II. PAYMENT: The total compensation to be paid to the Contractor in consideration of its services under this Agreement shall be $249,598.00 per annum. The County shall pay the Contractor on a per month in arrears basis in an amount equal to 1/12 of the total cost of the contract, or $ 20.716.50 per month. The Contractor shall provide a monthly invoice on the I' day of each month to the Division of Community Services, and payment shall be made on or about the I st day of the following month. In the event that !lands are partially reduced or cannot be obtained or continued at a level sufficient to allow for the purchase of the services contemplated, then the contract may be terminated immediately at the option of the County upon written notice of termination being delivered in person or by mail to the Contractor. The County will not be obligated to pay for any services provided by the Contractor after the Contractor has received written notice of immediate termination. III. SCOPE OF SERVICES: A. The Contractor shall provide all staffing. equipment, and supplies necessary to operate the Big Pine Key and Marathon Animal Shelters located at Industrial Drive, Big Pine Key, Florida, and 10550 Aviation Boulevard, Marathon, Florida, and provide complete animal control and enforcement services from We Marker 16.7 (the Harris Channel Bridge) through Mile Marker 69 (up to MM 70), including the Cities of Marathon, Key Colony Beach and Layton. 1. STAFF: The Contractor will fully star operate and perform all current functions of the Shelters, as further identified in the training manual to be prepared by Contractor, said training manual will be reviewed and approved by the Director of Community Services or his designee prior to implementation. 2. COMPLIANCE WITH LAW: The Contractor shall cooperate with the Monroe County Health Department and follow all local and state laws, regulations and procedures, including but not limited to F.A.C. IOD-3.091, Procedures for Control of Specific Communicable Diseases and Chapter 641316- 29, Animal Control Shelter Permits. 3. CARE OF ANIMALS: (a) The Contractor will receive and properly confine all animals that are brought to the Shelters or which become the responsibility of the Shelters. All animals in the custody of the Contractor shall have a constant supply of fresh water and be fed a diet appropriate for their species, breed, age and physical condition. (b) The Contractor shall provide appropriate care for sick and injured animals in its custody and shall obtain the services of a veterinarian who is licensed by and in good standing with the Board of Veterinary Medical Examiners for the State of Florida for consultations and/or professional services. (c) The Contractor shall provide the personnel and materials necessary to humanely euthanize all animals designated for euthanasia by the supervisors or designees of the Shelters. The primary drug to be utilized for euthanasia shall be sodium pentobarbital, and the Contractor shall administer euthanasia to those animals designated for destruction in a humane manner and consistent with state and county laws and regulations. The Contractor's personnel who perform euthanasia will have appropriate certificates attesting to the employee's authority to perform euthanasia, and copies of the certificates will be forwarded to the Director of Community Services or his designee. (d) The Contractor shall provide heartworm testing to all adoptable dogs, provide deworming to all adoptable animals, and shall have a program in place for flea and tick control. Contractor shall seek funding sources to enable provision of feline leukemia virus testing and, upon obtaining such fWx1ing, shall provide feline leukemia virus testing for all adoptable kittens and cats. 4. MAINTENANCE OF PREMISES: The Contractor "I maintain the Shelters, including kennel areas, cages and euthanasia room, and all equipment in a clean, safe, and sanitary manner. S. ADOPTIONS: (a) The Contractor shall ensure that rabies inoculations will be given to all adopted and redeemed animals as required by law. (b) The Contractor will provide an adoption service through the Shelters for the purpose of securing suitable homes for adoptable animals. The Contractor shall follow appropriate criteria to insure that each companion animal is given a suitable home through basic screening procedures that evaluate both the animal to be released and the potential adopter in an effort to assure that the animals adopted are being placed in long-term homes. The screening procedures shall be reviewed periodically by the Director of Community Services or his designee as to form and practicality. All adoptable animals will be available for inspection by the public during normal working hours. The Contractor shall utilize the Adoption Agreement attached hereto as EXHIBIT "A," unless modified by written and signed directive from the Director of Community Services. (c) The contractor shall enforce the provisions of the contract, including, but not limited to, taking any action necessary to ensure that an adopted animal is spayed or neutered prior to releasing the animal or transferring ownership to its adopter. 6. ISSUANCE OF COUNTY LICENSES: The Contractor will issue license certificates for dogs as required by the Monroe County Code and collect the fees established by County Resolution therefor. The Contractor will be responsible for determining that all requirements have been satisfied by an applicant prior to issuing a license certificate and shall remit all fees therefor to the County. 7. POLICIES AND PROCEDURES MANUAL: The Contractor shall maintain a Policies and Procedures Manual for guidance of all staff. At a minimum, it shall set forth the following: 1. Goals and Objectives of the Organization. 2. Protocols for intake, care, adoption, return to owners, and other disposal of animals. 3. Protocols for responding to calls for animal control services, whether in the nature of law enforcement, pick-up of dead animals, or other. 4. Protocols for daily maintenance of premises and equipment, including vehicles. 5. Training Staff a. prerequisites for certain positions b. keeping staff current 6. Training provided' shall include: a. Shelter Policies & Procedures (required of all staff, including volunteers) b. Basic Pet Care c. Veterinary Health Care d. Animal Behavior e. Animal Handling f. Breed Identification & characteristics g. Obedience Training h. Behavior Problem Solving i. Counseling Methods j. Conflict Management (required of all law enforcement personnel) k. Grief Counseling 1. Telephone Manners and Customer Service Skills *Items a & j must be at least in part provided in a classroom or seminar type setting, with live or video teaching. All other training may be self -study, although some in -person or video training is highly recommended. Training shall be provided appropriate to the position filled by the worker, whether that worker is an employee or a volunteer. 7. Adoption Guidelines, which shaH gbsolutefy require sterilisation QLall animals prior to release to adopter. Other guidelines shall address, at a minimum: a. Consultation with the prospective adopter. b. Prospective adopter's commitment to be responsible for providing care, safe environment, veterinary bills for life of the animal. c. Animal's disposition and that of members (human and animal) of the household to enhance as well as possible the probability of successful placement. 8. HOURS OF OPERATIONS: At a minimum: the Big Pine Animal Shelter shall be open to the public from 10:00 a.m. to 2:00 p.m., Eastern Time, Tuesday through Saturday, and the Marathon Animal Shelter shall be open to public from 9:00 a.m. to 5:00 p.m., Eastern Time, Tuesday through Friday, and from 9:00 a.m. to 3.00 p.m., Eastern time, on Saturdays and Sundays. Hours of operation may be adjusted only upon mutual written consent of the County and the Contractor. B. ENFORCEMENT SERVICES: The Contractor will provide complete animal control and enforcement services within the Service Area described above, including, but not limited to: I. Training of Animal Control Officers: The Contractor shall provide that all animal control officers complete the mandatory certification program outlined by F.S. $29 27 (40 hours of training curriculum approved by the Florida Animal Control Association); said training shall be completed on a timely basis after a 90-day probationary period. The Contractor is to provide the Director of Community Services, or his designee, with copies of the Animal Control Officer Training Program Certificates. 2. Emergency services (24-hours per day/7-days a week) for Priority One calls which are: a. Injured animal; b. Bite cases; person bit by any warm-blooded creature; C. Animal bites to other animals; d. Wild animal in home; e. Dangerous dog investigations; f. Animal cruelty investigations; g. Law enforcement requests. 3. Patrolling service area on a regular and consistent basis; 4. Picking up dogs that are running at -large; 5. Picking up cats or raccoons captured in cat or raccoon traps; 6. Non -emergency animal pick up from residential homes during normal operating hours; 7. Picking up dead animals along County or City rights -of -way and arrange for proper disposal in accordance with all applicable laws, regulations and ordinances; 8. Disposing of any animals that are cuthanized or that expire while in the care, custody, or control of the Contractor, in accordance with all applicable laws, regulations and ordinances. 9. Investigating all reports of violation of local and state ordinances and regulations relating to animal control and, when warranted by the facts, issue citations and/or prosecute all persons charged with violation of said ordinances and regulations, which includes representing Monroe County in court proceedings when required. Further, upon termination of this agreement, the Contractor shall complete all cases originated by Contractor including representing the County in court if necessary. 10. Complying with all applicable County ordinances and regulations as well as the laws of the State of Florida. C. FEES. The Contractor shall collect and remit to the County all funds that are collected for fees, license certificates, citations, penalties, adoptions, etc. In this regard, the Contractor shall issue receipts and keep appropriate records of all fiords received and shall provide the Director of Community Services or his designee with copies of daily cash reconciliation forms, daily bank deposit information and original license certificates that are issue on a bi-weekly basis. All funds must be deposited into specific Monroe County bank accounts, and all requests for waiver of any fines or fees owed to the County must be submitted in writing on the County - approved affidavit form to the Director of Community Services or his designee, said affidavit form is attached hereto and marked Exhibit "B." The Contractor shall only charge fees as outlined in Monroe County Resolution No. 496-2000, as same may be amended from time to time; said Resolution is attached hereto and marked Exhibit "C." The Contractor shall not charge any other fees for services at the Shelters unless authorized by the County to do so. D. REPORTS. The Contractor shall provide the Director of Community Services or his designee with copies of all bite reports and citations that are issued on a bi- weekly basis. Contractor shall submit on a monthly basis to Director of Community Services the following reports- (1) Adoption Reports, by species & age (mature/immature), with separate accounting showing Pure breed; returns and reasons; adoption denials. (2) Complaint Reports, showing numbers for bites, nuisances, cruelty, other, also showing manner received (telephone call, letter, visit to office, encounter in course of duties); and the action taken for each. (3) Euthanasia, by species & age (mahnelimmature), and showing number which were feral, diseased or injured. (4) Number of animals taken in, by species & age (maunWimrnature) and showing numbers brought in, picked up & redeemed. (5) County Fees collected, designating the fees collected for each of the following: licenses, pick-up, intake, boarding, adoption, disposal & euthanasia (6) Average number of days of boarding by species & age (maturelimmature). (7) Total number of animals (by species) at the shelters at beginning of month and the total number of animals (by species) at the shelters at the end of the month. E. HURRICANE OR OTHER NATURAL DISASTER: In the event of a hurricane or other natural disaster, the Contractor shall make its best efforts to properly house and care for all animals. In this regard, the Contractor shall designate at least three (3) employees who will be able to remain in the County to care during the disaster for the animals which have not been evacuated and after the disaster for animals not evacuated and any animals which are at large. The Contractor will supply those employees' names, addresses and telephone numbers to the County Administrator who may, at his discretion, require the Contractor to have the listed employees remain in the County during and after a Category 1, 2 or 3 Hurricane or natural disaster. F. PETS IN SHELTERS: Contractor shall provide the services designated for the Animal Control/Shelter Coat ctor in the Pet Friendly Special Needs Clients Sheltering Plan to provide evacuation of pets of Special Needs Clients and assistance with care of said pets. No person or entity shall be entitled to rely upon the terms, or any of them, of this Agreement to enforce or attempt to enforce or attempt to enforce any third -party claim or entitlement to or benefit of any service or program contemplated hereunder, and the County and the Contractor agree that neither the County nor the Contractor or any agent, officer, or employee of either shall have the authority to inform, counsel, or otherwise indicate that any particular individual or group of individuals, entity or entities, have entitlements or benefits under this Agreement separate and apart, inferior to, or superior to the community in general or for the purposes contemplated in the Agreement. IV. RENEWAL: The County shall have the option to renew this agreement after the first year, for two (2) additional one-year periods. The contract amount agreed to herein may be Ousted annually in accordance with the percentage change in the Consumer Price Index (CPT) for all urban consumers (CPI -in for the most recent 12 months available. V. CONTRACTOR'S LICENSE: The Contractor shall secure, maintain and pay all applicable fees for any permits and licenses necessary to operate the Shelters. By signature hereon, the Contractor warrants that it is authorized by law to engage in the performance of the activities herein described, subject to the terms and conditions set forth in these contract documents. Proof of such licence and approvals shall be submitted to the County upon request. The Contractor has, and shall maintain throughout the term of this contract, appropriate licenses and approvals required to conduct its business, and that it will at all times conduct its business activities in a reputable manner. VI. INDEPENDENT CONTRACTOR: At all times and for all purposes, the Contractor, its agents and employees are strictly considered to be independent contractors in their performance of the work contemplated hereuunder. As such, the Contractor, its agents and employees shall not be entitled to any of the benefits, rights or privileges of County employees. The provider shall at all times exercise independent, professional judgment and shall assume professional responsibility for the services to be provided. V11. STAFFING: Since this contract is a service agreement, staffing is of paramount importance. Contractor shall provide services using the following standards, as a minimum requirement: A. The Contractor shall provide at its own expense all necessary personnel to provide the services under this contract.. The personnel shall not be employees of or have any contractual relationship with the County. B. All personnel engaged in performing services under this contract shall be fully qualified, and, if required, to be authorized or permitted under State and local law to perform such services. VIII. UTILITIES: The Conftwor shall be responsible for payment of all utility charges for the Shelters. All utility accounts will be held in the Contractor's name. IX. VEHICLES: The County hereby leases to the Contractor two (2) County vehicles currently assigned to the Shelters identified as follows: 1. 1995 Ford F 150 Pick Up Truck (Unit 0910/061); 2. 2004 Ford F150 Heritage Truck (Unit 0910/082); The Contractor shall be responsible for payment of all fuel, oil, and other supplies necessary to operate the vehicles. In addition, the Contractor shall be responsible for repairs to said vehicles and shall maintain them in accordance with the maintenance schedule attached hereto as Exhibit "D." The Contractor shall provide an average of four (4) oil changes annually for each vehicle, and shall schedule vehicle inspections with Monroe County Fleet Management no less than three times annually for each vehicle. The Contractor may choose the option of paying Fleet Management for oil changes and preventative maintenance, at Fleet's current annual rates, or utilize private garages and provide receipts to the Director of Community Services or his designee to document and verify that the required maintenance has been performed. Nothing herein shall prevent the County from inspecting the vehicles at any reasonable time. X. HOLD HARMLESS/INSURANCE REQUIREMENTS: The Contractor covenants and agrees to indemnify and hold harmless Monroe County Board of County Commissioners and the County Court of Monroe County from any and all claims for bodily injury (including death), personal injury. and property damage (including property owned by Monroe County) and any other losses, damages, and expenses (including attorney's fees) which arise out of, in connection with, or by reason of services provided by the Contractor or any of its Subcontractors) in any tier, occasioned by the negligence, errors, or other wrongful act of omission of the Contractor or its Subcontractors in any tier, their employees, or agents. The extent of liability is in no way limited to, reduced, or ieasened by the insurance requirements contained within this agreement. Prior to commencing services under this agreement, the contractor shall furnish the Owner Certificates of Insurance as indicated on forms entitled General Insurance Regwreme>us for Animal Control Cotes, Animal E&O, EDZ GI -Animals, VL1, WC1, All Risk Property Insurance and TCS, as attached hereto and incorporated as in EXHIBIT "E." XI. DONATIONS: The Contractor shall issue receipts and peep appropriate records of all donations received at the Shelters by Contractor. Said donations shall be used by Contractor only for the benefit of shelter animals or animals for which Contractor provides spay/neuter or other services, and shall not be used to defray or reduce County finnding in the future. In the cast of donations solicited by third parties on behalf of the Contractor, the donating entity must make its financial records pertaining to the donated funds available to representatives of the Contractor and the County during regular business hours (Monday through Friday, 9:00 a.m. to 5:00 p.m., excluding holidays) in order to insure that all monies collected on behalf of the Contractor, minus an amount not to exceed 3% of the total collected for administrative expenses, are in fact donated to the Contractor for the benefit of shelter animals. If a prospective donating entity is unwilling or unable to comply with the foregoing requirement, then the Contractor may not accept any donations from that entity. XII. FACILITIES AND EQUIPMENT: The Contractor hereby accepts the Shelter facilities and equipment in "as is" condition, and the Contractor shall allow the County to inspect said facilities and equipment at any reasonable time. In addition, all operating supplies and any additional equipment such as catch-all sticks, cages and the like shall be the responsibility of the Contractor. XIII. INVENTORY: Prior to commencement of the service contemplated herein, the County shall perform an inventory of all supplies, materials, medicines and equipment at each Shelter and the inventory lists prepared therefrom shall be signed by both parties hereto. XIV. CONTRACTOR'S ASSUMPTION OF PREMISES AND CONDITIONS: The Contractor hereby agrees that he has carefully examined the premises provided by the County and the district for which he shall provide services and has made investigations to fully satisfy himself that such site(s) is (are) correct and suitable for this work and he assumes full responsibility therefor. The provisions of the Contract shall control any inconsistent provisions contained in the specifications. All specifications have been read and carefidly considered by the Contractor, who understands the same and agrees to their sufficiency for the work to be done. Under no circumstances, conditions, or situations shall this Contract be more strongly construed against the Owner than against the Contractor. XV. MAINTENANCE: The Contractor shall maintain and be responsible for the costs of repairs to the Shelter buildings, grounds, and equipment in order to keep same in proper working condition. Prior to comet of repairs, the County must be notified, in writing, of repairs estimated to cost over $1,000.00. If such repairs are approved by the County, the Contractor shall pay the first $1,000.00 of cost regardless of the total cost of said repairs. XVI. IMPROVEMENTS OR MODIFICATIONS TO FACILITIES: No improvements or modifications may be made to the Shelters, appurtenances, or surrounding properties without the prior written approval of the County. XVII. FUNDRAISING: The Contractor may use the Shelters for fundraising or for selling merchandise after its items have been reviewed and approved by the Director of Community Services or his designee. Requests for everts shall be requested by the Contractor in writing and approved by the County Administrator in writing. Funds raised by the Contractor from fundraising or events at the Shelters shall only be used to benefit the shelter animals or animals for which Contractor provides spay/neuter or other services, and shall not be used to defray or reduce County funding in the future. XVHI. NON-DISCRIMLNTATION: County and Contractor agree that there will be no discrimination against any pennon, and it is expressly understood that upon a determination by a court of competent jurisdiction that discrimination has occurred, this Agreement automatically terminates without any further action on the part of any party, effective the date of the court order. County or Contractor agree to comply with all Federal and Florida statutes, and all local ordinances, as applicable, relating to nondiscrimination. These include but are not limited to: 1) Title VI of the Civil Rights Act of 1964 (PL 88-352) which prohibits discrimination on the basis of race, color or national origin; 2) Title IX of the Education Amendment of 1972, as amended (20 USC ss. 1681-1683, and 1695-1696), which prohibits discrimination on the basis of sex; 3) Section 504 of the Rehabilitation Act of 1973, as amended (20 USC s. 794), which prohibits discrimination on the basis of handicaps; 4) The Age Discrimination Act of 1975, as amended (42 USC ss. 6101- 6107) which prohibits discrimination on the basis of age; 5) The Drug Abuse Office and Treatment Act of 1972 (PL 92-255), as amended, relating to nondiscrimination on the basis of drug abuse; 6) The Comprehensive Alcohol Abuse and Alcoholism Prevention, Treatment and Rehabilitation Act of 1970 (PL 91-616), as amended, relating to nondiscrimination on the basis of alcohol abuse or alcoholism; 7) The Public Health Service Act of 1912, ss. 523 and 527 (42 USC ss. 690dd-3 and 290ee-3), as amended, relating to confidentiality of alcohol and drug abuse patent records; 8) Title VIII of the Civil Rights Act of 1969 (42 USC s. et seq.), as amended, relating to nondiscrimination in the sale, rental or financing of housing; 9) The Americans with Disabilities Act of 1990 (42 USC s. 1201 Note), as maybe amended from time to time, relating to nondiscrimination on the basis of disability; 10) Monroe County Code Ch. 13, Art. VI, prohibiting discrimination on the bases of race, color, sex, religion, disability, national origin, ancestry, sexual orientation, gender identity or expression, familial status or age; and 11) any other non&smimination provisions in any Federal or state statutes which may apply to the parties to, or the subject matter of, this Agreement. XIX. INSPECTION OF BOOKS AND FACILITIES/AUDIT/ACCOUNTING: The Contractor shall maintain the financial records in accordance with generally accepted accounting principles, and allow the County to inspect its books and records and the shelter facilities at any reasonable time. In addition, the Contractor shall, at its expense, provide the County with an annual audit prepared by an independent Certified Public Accountant. Contractor shall retain all records pertaining to this agreement for a period of three years after term expires. XX. PUBLIC RECORDS: The Contractor shall comply with the Public Records laws of the State of Florida, subject to any provisions providing exemption from disclosure. XXI. MEDICAL RESEARCH: In no event shall any animals under the care, custody, or control of the Contractor be given, bartered or sold to any medical research company. XXII. CAT/RACCOON TRAPS: The County hereby leases its cat/raccoon traps to the Contractor for the Contractor to rent to the public upon payment of a deposit fee. All deposit fees collected by Contractor shall be returned to the renter upon return of the trap or, if the trap is not returned to Contractor, the deposit fee will be retained by the Contractor in order to purchase replacement traps. At the end of this agreement, the Contractor will return the same number of cat/raccoon traps to the County as the County had provided at the beginning of this agreement. Nothing herein shall preclude Contractor from purchasing and renting its own cat and raccoon traps. XXIII. BREACH OF TERMS BY CONTRACTOR: The passing, approval, and/or acceptance by the Owner of any defect in the services furnished by the Contractor, shall not operate as a waiver by the County of strict compliance with the terms of this Contract, and specifications covering the services. County may immediately terminate the Agreement due to any violations by Contractor of criminal stabrtes governing humane and cruel tneatiment of animals. Any other Contractor breach of this agreement shall be governed by the article above on termination for cause. The Contractor agrees that the County Administrator may designate representatives to visit the facility(ies) periodically to inspect Contractor"s maintenance of the premises, and care provided to animals. The Contractor agrees that the County Administrator may designate representatives to visit the facility(ies) periodically to conduct random open file evaluations during the Contractor's normal business hours. XXIV. TERMINATION WITHOUT CAUSE: The County may terminate this agreement without cause by providing the Contractor with written notice of termination at least sixty (60) days prior to the date of termination. XXV. TERMINATION WITH CAUSE: The County may terminate this agreement for cause if the Contractor shall default in the performance of any of its obligations under this agreement. Default shall include the occurrence of any one of the following events and same is not corrected to the satisfaction of the County within fifteen (15) days after the County provides the Contractor with written notice of said default: a. Failure to provide food or water for animals in the custody of Contractor. b. Failure to procure appropriate veterinary care for any sick or injured animal in the custody of the Contractor. c. Failure to administer euthanasia in a humane mariner. d. Failure to maintain the Shelters in a clean, safe and sanitary manner. e. Breach of any other term, condition or requirement of this agreement. XXVI. ASSIGNMENT: The Contractor shall not assign or subcontract its obligations under this agreement, except in writing and with the prior written approval of the Board of County Commissioners of Monroe County and Contractor, which approval shall be subject to such conditions and provisions as the Board may deem necessary. This paragraph shall be incorporated by reference into any assignment or subcontract and any assignee or subcontractor shall comply with all of the provisions of this agreement. Unless expressly provided for therein, such approval shall in no manner or event be deemed to impose any additional obligation upon the board. XXVII. COMPLIANCE WITH LAW: In providing all services/goods pursuant to this agreement, the Contractor shall abide by all statutes, ordinances, rules and regulations pertaining to, or regulating the provisions of, such services, including those now in effect and hereinafter adopted Any violation of said statutes, ordinances, rules and regulations shall constitute a material breach of this agreement and shall entitle the Board to terminate this cont act immediately upon delivery of written notice of termination to the contractor. The contractor shall possess proper licenses to perform work in accordance with these specifications throughout the term of this contract. )Mill. DISCLOSURE AND CONFLICT OF INTEREST: A. The Contractor represents that it, its directors, principles and employees, presently have no interest and shall acquire no interest, either direct or indirect, which would conflict in any manner with the performance of services required by this contract, as provided in Sect. 112.311, et. sect., Florida Statutes. B. Upon execution of this contract, and thereafter as changes may require, the Contractor shall notify the County of any financial interest it may have in any and all contracts with Monroe County. XXIX. FINANCIAL RESPONSIBILITY: The Contractor shall not pledge the County's credit or make it a guarantor of payment or surety for any contract, debt, obligation, judgment, lien, or any form of indebtedness. The Contractor further warrants and represents that it has no obligation or indebtedness that would impair its ability to fulfill the terms of this contract. XXX. NOTICE REQUIREMENT: Any notice required or permitted under this agreement shall be in writing and. hand - - delivered or mailed, postage prepaid, to the other party by certified mail, returned receipt requested, to the following: FOR COUNTY: Monroe County Administrator and County Attmaey I 100 Simonton Street PO Box 1026 Key West, FL 33040 Key West, FL 33041-1026 and James E. Malloch, Director Monroe County Community Services Division 1100 Simonton Street, Rm. 2-256 Key West, FL 33040 FOR CONTRACTOR: Linda Gottwald, Director Stand Up for Animals, Inc. 10550 Aviation Boulevard Marathon, FL 33050 .-5. The County is exempt from payment of Florida State Sales and Use taxes. The Contractor shall not be exempted by virtue of the County's exemption foom paying sales tax to its suppliers for materials used to fulfill its obligations under this contract, not is the Contractor authorized to use the County's Tax Exemption Number in securing such materials. The Contractor shall be responsible for any and all taxes, or payments of withholding, related to services rendered under this agreement. XXXII. GOVERNING LAWS: This Agreement is governed by the laws of the State of Florida Venue for any litigation arising under this Agreement must be in Monroe County, Florida In the event of any litigation, the prevailing party is entitled to attorney's fees and costs. =11I. PUBLIC ENTITY CRIME STATEMENT: A person or affiliate who has been placed on the convicted vendor list following a conviction for public entity crime may not submit a bid on a contract to provide goods or services to a public entity, may not submit a bid on a contract with a public entity for construction or repair of a public building or public work, may not submit bids on leases of real property to public entity, may not be awarded or perform work as a contractor, supplier, subcontractor, or consultant under a contract with any public entity, and may not transact business with any public entity in excess of the threshold amount provided in Section 297.017, F.S. for CATEGORY TWO for a period of 36 months from the date of being placed on the convicted vendor list. (CATEGORY TWO: $25,000.00). XXXIV. AUTHORIZED SIGNATORY: The signatory for the Contractor, below, certifies and warrants that: (a) The Contractor's name in this agreement is its full name as designated in its corporate charter. (b) He or she is empowered to act and contract for Contractor. (c) This agreement has been approved by the Contractor's Board of Directors. Further, Contractor shall, upon execution of this agreement, provide proof of incorporation and a list of its Board of Directors. )00(V. ENTIRE AGREEMENT: This agreement constitutes the entire agreement between the County and the Contractor for the services contemplated herein. Any amendments or revisions to this agreement must be in writing and be executed in the same manner as this agreement. S WHEREOF the parties hereto have executed this Agreement on the day written above in four (4) counterparts, each of which shall, without proof or the other counterparts, be deemed an original contract. ` L. KOLHAGE, CLERK BOARD OF COUNTY COMMISSIONERS OF MONK E CO , FL `rI a`•: J y: Deputy Clerk Mayor/Chairman (SEAL) Attest: By: WITNESS STAND UP FOR ANIMALS, INC. By: Title: C'/ By: WITNESS MONROE COUNTY APPROVED AS 1 JSUZANNE A. ASSISTAN_IAOUN' 2 Or- ;,- r n n�r on• ro " o �-'a � ��ago EXHIBIT "A" FORMS REQUIRED TO BE USED BY CONTRACTOR ADOPTION AGREEMENT (ORGANIZATION'S NAME) Monroe County, Florida This Agreement is entered into between (name of Ado t�M, the "Adopter," and (name of organization), the "Agency" this (d&y) day of finonthl, 200_._ In consideration of the mutual promises contained herein, the above stated parties hereby agree as follows: 1. Agency shall release to Adopter the animal described in Receipt No. 2. Agency has provided basic care to the animal, and has found it to be in apparent good health, but makes no guarantees as to any undetected medical disorders or defects. in its disposition. Any medical treatment or procedures rendered to the animal preparatory to the adoption shall be listed on a receipt provided to Adopter. Adopter may return the animal within 10 days of adoption without further charge only if the animal is certified by a licensed veterinarian to suffer from a congenital disorder. Any return after that time or for other than a congenital disorder will be subject to the Agency's Intake Fee. In recognition that Agency is a not -for -profit organization providing shelter care for the County shelter, none of the adoption or other related preparatory fees are refundable. 3. In consideration of the privilege of adoption, Adopter hereby waives any and all claims for damages against Agency and Monroe County, their officers, employees, agents and representatives which may result from this adoption, including, but not limited to, any veterinary costs or expenses incurred for the animal, damages or injury to property or person. 4. Animal has been neutered or spayed. Adopter agrees that spaying/neutering is a condition of the adoption and this contract provision may be enforced in Court. In the event that the animal is discovered to have not been neutered or spayed for any reason prior to release to Adopter, Agency shall, by written notice delivered in person or by registered mail, return receipt, require Adopter, within ninety (90) days of said notice, to provide to Agency a licensed Veterinarian's certified statement that the animal has been neutered/spayed or shall return the animal to the Agency for such procedure. Should Agency action become necessary to enforce this provision, Adopter agrees to pay all costs, including court costs and attorney's fees of the Agency. Should a Court adjudicate this issue, the parties agree that in addition to payment by Adopter of all costs, the Agency shall be entitled to injunctive relief requiring the spay/neuter surgical procedure. 5. Adopter agrees to provide humane care for the animal in accordance with all laws and ordinances in force in Monroe County. Adopter will not sell, trade, give away, or otherwise dispose of said animal without first giving Agency the right -to take possession and ownership of the animal, subject only to the Agency's Intake fee as set by Monroe County Resolution. SO AGREED the date first written above. (Signature of Adopter) (Signature of Agency Representative) EXHIBIT "B" AFFIDAVIT OF INABILITY TO PAY ANIMAL CONTROL_ CHARGES I, , (name) who being first duly sworn, in support of my request to have Co certain Monroe County Animal ntrol charges waived, do certify that: 1. I am the owner of (name(s) of animal(s) who are, respectively, and (specify species) who have/has been picked up, housed or cared for by Monroe County Animal Control. 2. For the period of to , $ (date of I" charge) (date of last charge) has been incurred as a result of the animal control services stated in paragraph number one. 3. That I am unable to pay (check one) 1) the charges (or) 2) any more than $ without substantial hardship to myself or my family due to the following circumstances: (check all that apply) (A) My household gross monthly income from all sources is less than: (1) $1,200 if only one person in household, or (2) $1,500 if more than one person in household. (B) I do not have cash (including checking and savings account) in excess of $500.00. (C) I owe debts due to illness or misfortunes of my family. If this item is checked, briefly describe in the space provided below: (D) I do not own real or personal property which are not used by me for shelter and the necessities of life. If this item is checked, briefly list and describe all real property and automobiles owned by affiant: 4. If any statement herein is determined to be untrue, I agree to pay such charges as have been waived as a result of this affidavit. (signature) SWORN TO AND SUBSCRIBED before me this day of , 200_, by who is personally known to me or who produced as identification. Concur Concur Animal Control Director County Administrator Notary Public - State of Florida at large rta vrw" vrvwwn RESOLUTION NO. 96 —200a A RESOLUTION OF THE BOARD OF COUNTY COMMISSIONERS OF MONROE COUNTY, FLORIDA, AMENDING RESOLUT]ON NO. 138.2000 CONCERNING FEES FOR ANIMAL CONTROL SERVICES, IN ORDER TO INCREASE THE COUNTY LICENSE FEE FOR UNSPAYED/UNNEUTERED ANIMALS FROM $20 00 TO 535.00 BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF MONROE COUNTY, FLORIDA, as follows: Resolution No. 136-2000 is horeby amended to read'as follows: SERVICEFEE Pickup:. 1'0 time $ 25 2"0 time $ so Yd time and more wilhln 12 months $100 The pickup fees set forth above shalt be doubled if the animal picked up was not vaccinated for rabies. Board (per night) $ 10 Adoption S 10 Disposal i 3 10 CD .-mot ran County License: ram .c z • o spayed/neutarod S 10 � On:CO Ox � unspayed/unrpoutered $ 35 $ 2 r 'b• replacement Ch Dangerous Dog Certificate of•Registration r-n Cz ,First Year $100 Annual ronawal $ 50 PASSED AND ADOPTED by the Board of County Commissioners or Monroe County, Florida, at a regular meeting of the Board hold on the 13 thday of December 2000. • Mayor George Nougent . yet Mayor Pro Tom Nora Williams' • •' ' vae lip, Commissioner Chades "Sonny', McCoy yea Commissioner Murray Nelson v�es y • Commissioner Obde Spehar BOARD OF COUNTY COMMISSIONERS L KKZOLH E, CLERK/ OF MONk.OE COUNTY, FLORIDA )eAuly Clerk V MayodChairman 0c FBOWD AS TO FORM F! m � • a ar rv. DATE EXHIBIT "C" EXHIBIT "D" 51 EXHIBIT "E" POLICY AND PROCEDURES CONTRACT ADMINISTRATION MANUAL General Insurance Requirements for Animal Control Contracts As a pre -requisite of the work governed, or the goods supplied under this contract (including the pre - staging of personnel and material), the Contractor'shall obtain, at his/her own expense, insurance as specified in any attached schedules, which are made part of this contract. The Contractor will ensure that the insurance obtained will extend protection to all Subcontractors engaged by the Contractor. As an alternative, the Contractor may require all Subcontractors to obtain insurance consistent with the attached schedules. The Contractor will not be permitted to commence work governed by this contract (including pre -staging of personnel and material) until satisfactory evidence of the required insurance has been furnished to the County as specified below. Delays in the commencement of work, resulting from the failure of the Contractor to provide satisfactory evidence of the required insurance, shall not extend deadlines specified in this contract and any penalties and failure to perform assessments shall be imposed as if the work commenced on the specified date and time, except for the Contractor's failure to provide satisfactory evidence. The Contractor shall maintain the required insurance throughout the entire term of this contract and any extensions specified in the attached schedules. Failure to comply with this provision may result in the immediate suspension of all work until the required insurance has been reinstated or replaced. Delays in the completion of work resulting from the failure of the Contractor to maintain the required insurance shall not extend deadlines specified in this contract and any penalties and failure to perform assessments shall be imposed as if the work had not been suspended, except for the Contractor's failure to maintain the required insurance. The Contractor shall provide, to the County, as satisfactory evidence of the required insurance, either: • Certificate of Insurance or • A Certified copy of the actual insurance policy. The County, at its sole option, has the right to request a certified copy of any or all insurance policies required by this contract. All insurance policies must specify that they are not subject to cancellation, non -renewal, material change, or reduction in coverage unless a minimum of thirty (30) days prior notification is given to the County by the insurer. The acceptance and/or approval of the Contractor's insurance shall not be construed as relieving the Contractor from any liability or obligation assumed under this contract or imposed by law. The Monroe County Board of County Commissioners, its employees and officials will be included as "Additional Insured" on all policies, except for Workers' Compensation. Any deviations from these General Insurance Requirements must be requested in writing on the County prepared form entitled "Request for Waiver of Insurance Requirements" and approved by Monroe County Risk Management. ANIMAL CONTROL ERRORS AND OMISSIONS LIABILITY INSURANCE REQUIREMENTS FOR ANIMAL CONTROL CONTRACT BETWEEN MONROE COUNTY, FLORIDA AND Prior to the commencement of work governed by this contract, the Contractor shall obtain Animal Control Errors and Omissions Liability Insurance. Coverage shall be maintained throughout the life of the contract and include, as a minimum: • False Arrest, Detention or Imprisonment • Malicious Prosecution • Wrongful Entry and Eviction • Assault and Battery • First Aid E&O • False or Improper Service of Process • Violation of Property Rights • Violation of Civil Rights The minimum limits acceptable shall be: $1,000,000 Combined Single Limits (CSL) An Occurrence Form policy is preferred. If coverage is provided on a Claims Made policy, its provisions should include coverage for claims filed on or after the effective date of this contract. In addition, the period for which claims may be reported should extend for a minimum of twelve (12) months following the termination of the contract. The policy shall not exclude claims or have coverage limitations relating to occurrences caused by or related to animals. The Monroe County Board of County Commissioners shall be named as Additional Insured on all policies issued to satisfy the above requirements. ANIMAL E&O EMPLOYEE DISHONESTY INSURANCE REQUIREMENTS FOR CONTRACT BETWEEN MONROE COUNTY, FLORIDA AND The Contractor shall purchase and maintain, throughout the term of the contract, Employee Dishonesty Insurance which will pay for losses to County property or money caused by the fraudulent or dishonest acts of the Contractor's employees or its agents, whether acting alone or in collusion of others. The minimum limits shall be: $100,000 per Occurrence EDZ GENERAL LIABILITY INSURANCE REQUIREMENTS FOR ANIMAL CONTROL CONTRACT BETWEEN MONROE COUNTY, FLORIDA AND Prior to the commencement of work governed by this contract, the Contractor shall obtain General Liability Insurance. Coverage shall be maintained throughout the life of the contract and include, as a minimum: • Premises Operations • Products and Completed Operations • Blanket Contractual Liability • Personal Injury Liability • Expanded Definition of Property Damage The minimum limits acceptable shall be: $1,000,000 Combined Single Limit (CSL) If split limits are provided, the minimum limits acceptable shall be: $ 500,000 per Person $1,000000 per Occurrence $ 100:000 Property Damage An Occurrence Form policy is preferred. If coverage is provided on a Claims Made policy, its provisions should include coverage for claims filed on or after the effective date of this contract. In addition, the period for which claims may be reported should extend for a minimum of twelve (12) months following the termination of the contract. The policy shall not exclude claims or have coverage limitations relating to occurrences caused by or related to animals. The Monroe County Board of County Commissioners shall be named as Additional Insured on all policies issued to satisfy the above requirements. GLAnimals VEHICLE LIABILITY INSURANCE REQUIREMENTS FOR ANIMAL CONTROL CONTRACT BETWEEN MONROE COUNTY, FLORIDA AND Prior to the Organization taking possession of the vehicles governed' by this agreement, the Organization shall purchase Vehicle Liability Insurance and Auto Physical Damage Insurance. Coverage shall be maintained throughout the life of the Agreement and include, as a minimum, liability coverage for: • Owned, Non -Owned, and Hired Vehicles • Physical Damage Protection The minimum limits acceptable shall be: $1,000,000 Combined Single Limit (CSL) ACV for Physical Damage The Monroe County Board of County Commissioners shall be named as Additional Insured on all policies issued to satisfy the above requirements. In addition, the Monroe County Board of County Commissioners shalt be named as "Loss Payee" with respect to the physical damage protection. VLl WORKERS' COMPENSATION INSURANCE REQUIREMENTS FOR ANIMAL CONTROL CONTRACT BETWEEN MONROE COUNTY, FLORIDA AND Prior to the commencement of work governed by this contract, the Contractor shall obtain Workers' Compensation Insurance with limits sufficient to respond to Florida Statute 440. In addition, the Contractor shall obtain Employers' Liability Insurance with limits of not less than: $100,000 Bodily Injury by Accident $500,000 Bodily Injury by Disease, policy limits $100,000 Bodily Injury by Disease, each employee Coverage shall be maintained throughout the entire term of the contract. Coverage shall be provided by a company or companies authorized to transact business in the State of Florida, and the company or companies must maintain a minimum rating of A -VI, as assigned by the A.M. Best Company. If the Contractor has been approved by the Florida's Department of Labor, as an authorized self -insurer, the County shall recognize and honor the Contractor's status. The Contractor may be required to submit a Letter of Authorization issued by the Department of Labor and a Certificate of Insurance, providing details on the Contractor's Excess Insurance Program. If the Contractor participates in a self-insurance fund, a Certificate of Insurance will be required. In addition, the Contractor may be required to submit updated financial statements from the fund upon request from the County. WCl ALL RISK PROPERTY INSURANCE REQUIREMENTS FOR ANIMAL CONTROL SHELTERS/ COUNTY -OWNED PROPERTY BETWEEN MONROE COUNTY, FLORIDA AND Prior to the Organization/Individual taking possession of the property governed by this leasetrental agreement, the Organization/Individual shall obtain All Risk Property Insurance (to include the perils of Flood and Wind) with limits no less than the Replacement Cost Value of the property leased or rented. Coverage shall be maintained throughout the life of the Lease/Rental Agreement and include, as a minimum, liability coverage for: Fire Lightning Vandalism Sprinkler Leakage Sinkhole Collapse Falling Objects Windstorm Smoke Explosion Civil Commotion Aircraft and Vehicle Damage Flood The Monroe County Board of County Commissioners shall be named as Additional Insured and Loss Payee on all policies issued to satisfy the above requirements. MONROE COUNTY, FLORIDA RISK MANAGEMENT POLICY AND PROCEDURES CONTRACT ADMINISTRATION MANUAL Indemnification and Hold Harmless for Animal Control Contracts The Contractor covenants and agrees to indemnify and hold harmless Monroe County Board of County Commissioners from any and all claims for bodily injury (including death), personal injury, and property damage (including property owned by Monroe County) and any other losses, damages, and expenses (including attorney's fees) which arise out of, in connection with, or by reason of services provided by the Contractor or any of its Subcontractor(s) in any tier, occasioned by the negligence, errors, or other wrongful act or omission of the Contractor or its Subcontractors in any tier, their employees, or agents. In the event the completion of the project (to include the work of others) is delayed or suspended as a result of the Contractor's failure to purchase or maintain the required insurance, the Contractor shall indemnify the County from any and all increased expenses resulting from such delay. The extent of liability is in no way limited to, reduced, or lessened by the insurance requirements contained elsewhere within this agreement. TCS MONROE COUNTY, FLORIDA RISK MANAGEMENT POLICY AND PROCEDURES CONTRACT ADMINISTRATION MANUAL WAIVER OF INSURANCE REQUIREMENTS There will be times when it will be necessary, or in the best interest of the County, to deviate from the standard insurance requirements specified within this manual. Recognizing this potential, and acting on the advice of the County Attorney, the Board of County Commissioners has granted authorization to Risk Management to waive and modify various insurance provisions. Specifically excluded from this authorization is the right to waive: The County as being named as an Additional Insured - If a letter from the Insurance Company (not the Agent) is presented, stating that they are unable or unwilling to name the County as an Additional Insured, Risk Management has been granted the authority to waive this provision. and • The Indemnification and Hold Harmless provisions Waiving of' provisions could expose the County to economic loss, For this reason, every attempt should be made to obtain the standard insurance requirements. If waiver or a modification is desired, a Request for Waiver of Insurance Requirements form should be completed and submitted for consideration with the proposal. After consideration by Risk Management and if approved, the form will be returned, to the County Attorney who will submit the Waiver with the other contract documents for execution by the Clerk of the Courts, Should Risk Management deny the Waiver Request, the other party may file an appeal with the County Administrator or the Board of County Commissioners, who retains the final decision making authority. MONROE COUNTY, FLORIDA Request For Waiver of Insurance Requirements It is requested that the insurance requirements, as specified in the County's Schedule of Insurance Requirements, be waived or modified on the following contract. Contractor: Contract for: Address of Contractor: Phone: Scope of Work: Reason for Waiver: Policies Waiver will apply to: Signature of Contractor: Approved Not Approved Risk Management Date County Administrator appeal: Approved: Date: Board of County Commissioners appeal: Approved: Meeting Date: Not Approved: Not Approved: EXHIBIT C Renewal Agreement RENEWAL AGREEMENT (Operation of the Big Pine Key and Marathon Animal Shelters) THIS RENEWAL AGREEMENT is entered into this 18r" day of June, 2008. between Monroe County Board of County Commissioners (COUNTY) and Stand Up for Animals, Inc. (SUFA), (CONTRACTOR) in order to renew the agreement entered into on May 18, 2005 WHEREAS, on May 18, 2005, the parties entered into a one-year agreement for animal control and shelter services; and WHEREAS, on June 15, 2005, the Contractor requested, and the BOCC approved, a change to a three-year contract to provide greater long-range planning since the County is the Contractor's only client; and WHEREAS, it is the intent of this Renewal Agreement to allow the County to exercise its option of renewing the Agreement for an additional one-year period; and WHEREAS, the Contractor has requested to change the hours of operation of the Big Pine Key Shelter; now therefore IN CONSIDERATION of the mutual promises contained herein, the parties hereby agree as follows: I . In accordance with Section IV- RENEWAL of the agreement entered into on May 18, 2005, the agreement is hereby renewed for an additional one-year period. 2. The term of this Renewal Agreement shall be for a twelve (12) month period beginning July 1, 2008 and ending at 12:00 midnight on June 30, 2009. 3. Section III —SCOPE OF SERVICES subsection (8) HOURS OF OPERATION of the Agreement dated May 18, 2005 shall be amended by changing the following sentence to read: At a minimum: the Big Pine Key Shelter shall be open to the public from 8 a.m. to 12.00 p.m., Eastern Time, Tuesday through Saturday. 4. In all other respects, the remaining terms of the Agreement entered into on May 18, 2005, not inconsistent herewith, shall remain in full force and effect. he parties have caused these presents to be exec!}ted in a —• Y BOARD OF COUNTY COMMISSIONERS OF MOJNNR, O_E COUNTY, FLORII) By:— ; � Mayor Mario t enn rot-- tho x w 0 0 Attest: STAND UP FOR ANIMALS, INC. By: ` Secretary By: a� da Gottwald, Director/President OR W NESSES: MONROE COUNTY ATTORNEY 9PPROV D AS TO FORM: a !& 11 6mmja RI . lilt T•9ARROWS ASSISTANT COUNTY ATTORNEY Date �� / an I lob LOBBYING AND CONFLICT OF INTEREST CLAUSE SWORN STATEMENT UNDER ORDINANCE NO.010-19" MONROE COUNTY, FLORIDA ETHICS CLAUSE k;fl,M (07A?Z410 IS( warrants that he/it has not employed, retained or otherwise had act on hislits behalf any former County officer or employee in violation of Section 2 of Ordinance No. 10-1990 or any County officer or employee in violation of Section 3 of Ordinance No. 10-1990. For breach or violation of this provision the County may, in its discretion, terminate this contract without liability and may also, in its discretion, deduct from the contract or purchase price, or otherwise recover, the full amount of any fee, commission, percentage, gift, or consideration paid to the former County officer or employee. /(signature) Date: ; *—I!W STATE OF , SPMCOA COUNTY OF 2'QOn ED e, PERSONALLY APPEARED BEFORE ME, the undersigned authority, JoLt ()d 42 (Zo k-��, who, after first being sworn by me, affixed his/her signature (name of individual signing) in the space provided above on this day of "oosa`oo coi� NOTARY My commission expires: YU-L'� 2 O('`"a OMB - MCP FORM #4 PUBLIC ENTITY CRIME STATEMENT "A person or affiliate who has been placed on the convicted vendor list following a conviction for public entity crime may not submit a bid on a contract to provide any goods or services to a public entity, may not submit a bid on a contract with a public entity for the construction or repair of a public building or public work, may not submit bids on leases of real property to public entity, may not be awarded or perform work as a contractor, supplier, subcontractor, or consultant under a contract with any public entity, and may not transact business with any public entity in excess of the threshold amount provided in Section 287.017, for CATEGORY TWO for a period of 36 months from the date of being placed on the convicted vendor list." EXHIBIT D SUFA Informational Brochure and Second Chance Ranch magazine article P OSO££'ld 'NOHIVd IVW NOI.IVIAV OSSOI 'JNI'S'IV IINd 1101 dfl QNVLS 3U3H aNVIS Sad'Id = N~ v SIX 0 j M u y d 3� OSO££ -ld 'NORINUVIN NOIIVIAV OSSO[ 'JNI'S'IVWINV HOd dfl QNVIS 4 w ° a o 0 wo o 0 0 }0y bo ° o -0 o O a 10 O o H 3� p U O '� 'O O v 3 0� OO.o'� 0 v a. Vf E oL Ewa 0 aU -j �. an c oa'Es a '^ o t c o c m > ar% o ro"� o � cu m .E ra3�uc m 41 L C C ac w��coro o �C �° w on �^ = o.+ E C C C O 0 0 E tQi C *j Ln u a= m 0 0 M L o E o CL m 3 c a�L O E 4- V h O N O on o 3 �V'X'�,-,�' +-'Q vofaC�C:a c i ` °.Eroi� v 41 Q C N c0 L p vE-ENco};>�� (, 4) Ey (U�o u`oaa- o°' c E o �.� o a� co'ac�3.iA cv a o u Q cr roa� c�(U cuEa ace U- O tC C cNa'Aubo L m (6 > Q L— C O o c +.+ y �o�a,nc•-. a, G� N N y LL.a C m C C e0 3 CL °c•E0' ?— 0 0 > a, C C 4) -C 3 �"- OO o Ean c 'E C:g y C B o u X^ 0! 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EXHIBIT E Letter from SUFA Manager stand Z(p jot AftIM419, NCO, July 22, 2010 Clerk of the Court Monroe County 500 Whitehead Street Key West, FL 33040 Attn: Sandy Molina Dear Ms. Molina, With reference to the upcoming audit of Stand Up For Animals which you will be conducting, please be advised that I vill be your on site contact person for the effort. Rest assured that our organization will be as cooperative as possible within the accepted guidelines for such a process. As was requested, all of our employees will be given the opportunity to speak with you should they choose to do so. We would ask, however, that I be present during those interviews. All records which have been requested -will be available for your review. We would request that such review be conducted at the SUFA office. We make a great effort to preserve the integrity of our records and feel this procedure is the best way to maintain that continuity. While we understand that the results of the audit are by law a matter of public record, we are confident that the information obtained will only be used for the purpose for which it is intended. We believe we can count on your..professionalism, your sincerity, and your discretion to ensure that such will be the case. I look forward to working with you to make this process as efficient and as effective as it can be. /h4e4tbon 10550 Aviation Blvd Marathon, FL 33050 Tel: 743-3779 Fax: 305-743-5660 Big jbtne Key 279 industrial Rd. Big Pine Key, FL 33043 Tel: 872-3412 Fax: 305-743-5660 Please feel free to contact me if you have any questions or need any additional information. Sincerely, Jerry Dykhuisen, Manager Stand Up For Animals cc: Linda Gottwald File EXHIBIT F Final demand letter MONROE COUNTY COURTHOUSE 500 WHITEHEAD STREET, SUITE 101 �+.. F•%' GouNTy r�� •. ••••.. co KEY WEST, FLORIDA 33040 TES.. (305) 294-4641 *i FAX (305) 295-3663 ' P BRANCH OFFICE: MARATHON SUB COURTHOUSE 3117 OVERSEAS HIGHWAY CLERK OF THE CIRCUIT COURT MARATHON, FLORIDA 33050 MONROE COUNTY TGL. (305) 289-6027 FAX (305) 289-1745 www.clerk-of-the-court.com August 30, 2010 Ms. Linda Gottwald, Director Stand Up for Animals, Inc. 10550 Aviation Blvd. Marathon, Fl 33050 Dear Ms. Gottwald: Please provide the invoices and/or explanations for the following items: 1. Travel receipts and public purpose for the expenditures. Charge CC Info Date Amount Merchant name or Transaction Description Capital 1 1/13/2008 25.00 Agent Fee 8908122944183 travel support 7955 Capital 1 1/13/2008 205.50 Continental (Miami Houston, Houston to Las 7955 Vegas) Capital 1 1/14/2008 189.60 Airtran air (Las Vegas to Atlanta, Atlanta to #7955 Miami) Capital 1 1/21/2008 6.99 ORB Orbitz Com #7955 Capital 1 1/21/2008 580.00 American (Miami to Traverse City, MI) #7955 Capital 1 7/22/2008 50,00 Continental 0052924669342 Newark, NJ #7955 Capital 1 03/03/09 6.99 Travelocity.com 800-256-9089 #3644 Capital 1 03/03/09 714.70 Continental (Marathon to Ft Myers) #3644 Capital 1 11/20/09 105.00 Delta Air (Detroit to Atlanta) #9076 BRANCH OFFICE: PLANTATION KEY GOVERNMENT CENTER 88820 OVERSEAS HIGHWAY PLANTATION KEY, FLORIDA 33070 TEL. (305) 852-7145 FAX (305) 852-7146 ROTH BUILDING 50 HIGH POINT ROAD PLANTATION KEY, FLORIDA 33070 TEL. (305) 852-7145 FAX (305) 853-7440 Comment Told it was to Best Visa/Chase 02/17/08 20.00 American Al Las Vegas NV Friends Animal #2233 Sanctuary. Visa/Chase Told it was to Best #2233 02/17/08 359.00 American Al (LAS - MIA) Friends Animal Sanctuary. Capital 1 11/04/08 #3644 Capital 1 11/04/08 #3644 6.99 Travelocity.com 715.00 Continental (Key West to Ft Lauderdale) 2. Copy of the check and donation receipt from the volunteer that paid for part of the Capital 1 #7955 credit card. The donation paid for the charges that took place between 12/20/07 - 01/25/08. We also require evidence of the check/donation being deposited into the bank account. The credit card billing statement had a notation paid by volunteer. However, the bookkeeper indicated that nothing was paid by a volunteer. There were some adjustments to the account and seven of the charges were removed from the credit card statement. Please provide credit card receipts and public purpose for the following items: Dec. 20 Shell Oil $ 74.06 Dec 20 Home Depot $ 18.49 Dec 27 Publix $110.22 Dec 28 Shell Oil $ 46.00 Dec 31 Med-Vet $704.89 Jan 17 Publix $114.13 Jan 17 Tom Thumb $ 50.00 Feb 03 Clark 8441 $ 6.44 Feb 03 Tom Thumb $ 37.56 Feb 05 Best Friends Animal Society $47.24 3. Supporting documentation of SUFA's Board approving Linda Gottwald's payroll from 2002 to present/June 30, 2010. Please include evidence of SUFA's Board approval for any increases, starting with 2002 to present 2010. How was the salary divided between Michigan and Florida? We received Board Minutes indicating that Director's salary could be increased according to increase in CPI. We still require initial Board approval of salary and documentation of the annual review of the salary. Also, provide documentation of allocation of Director's salary between Michigan and Florida. 4. Copies of the receipts for the employee that drove the 5 dogs to Michigan in July 2010. We received copies of receipts for the employee. Is check #2916 to Katie Bentley the payment for the trip to Michigan? 5. Copies of the credit card statements that SUFA paid for May, June and July 2010. We need the May (April 6, 2010 — May 5, 2010), June (May 6 — June 5, 2010) and July (June 6 —July 5, 2010). 6. How is the cell phone allocated between personal, Michigan and Florida? 7. Copy of the First State Bank Statement July and August 2010. 8. Copies of the following donation receipts, check and deposit slips: $4,000 from "Trostrud Mosaic" for SUFA Second Chance Ranch $3,000 from "Charles Hoyt" for SUFA Second Chance Ranch 9. Does the Director have a personal cell phone? The 305-393-0294 appears to be the number for Second Chance Ranch according to the brochure. 10. Audited Financial Statements 2009, 2002-2005. 11. Documentation for the $5,000 loan from Linda Gottwald to SUFA. The repayment was check #1552 on February 25, 2008. 12. Documentation for rent for the Director's landlord. Arnie Steinmetz was paid twice, check #2641 for $1,249 dated 1/1/2010 and check #2612 for $1,249 dated 11/30/2009. Both checks are listed with the description "Rent for Blessing". Documentation for check #2509 10-20-09 was paid to Coral Construction in the amount of $1,249 for housing for the same residence. Documentation for check number 2781 for $450 to Arnie Steinmetz dated March 28, 2010. Copies of the checks were obtained. Please provide rental agreement for the residence and documentation of agreement with Blessing and the other employee who used the housing. 13. Provide documentation for August 1, 2010 deposit of $30 for Codie, Chachi and Eva? Provide deposit slip for the additional adoption fees deposited? Obtained $30 August 1, 2010 receipt. Need deposit slip for additional fees. 14. Provide bank statements for SUFA in Traverse City Michigan account number ending in 2603. The time period requested is from the opening of the account until present. 15. Receipts and public purpose for the expenditures: Charge comments CC Info Date Amount Merchant name or Transaction Description Capital 1 02/25/09 50.00 Frank's Grill, Marathon FL #3644 Capital 1 08/13/09 28.10 Frank's Grill, Marathon FL #3644 Capital 1 08/26/09 50.00 Frank's Grill, Marathon FL #3644 Capital 1 03/06/09 998.00 Marathon Yacht Club, Marathon FL #3644 Capital 1 02/23/09 47.03 Upper Crust Pizza, Inc Marathon FL #3644 Capital 1 06/05/07 147.40 Annette's FL Keys Lobster, Marathon #4993 Capital 1 10/05/06 91.80 Cabana Breezes Key Colony #4993 Capital 1 05/31/07 52.05 Frank's Grill Marathon #4993 Capital 1 04/03/06 1,380.60 Lighthouse Cay Club #4993 Capital 1 10/02/06 131.81 Nicks No Name Pub Big Pine #4993 Capital 1 6/27/2008 36.40 Cabana Breezes, Key Colony Beach FL #7955 Capital 1 6/9/2008 50.00 Frank's Grili, Marathon FL #7955 Capital 1 7/31/2008 99.40 Upper Crust Pizza, Inc Marathon FL #7955 Capital 1 10/02/09 22.10 Chap.'s Steak & Seafood, Marathon #9076 Capital 1 03/02/10 95.20 Frank's Grill, Marathon #9076 Capital 1 02/04/10 63.08 Lazy Days South 725 11st FL #9076 Capital 1 03/12/10 1,568.00 Marathon Yacht Club #9076 Capital 1 10/02/09 51.00 Tracy Enterprises Inc, Key Col Bch FL #9076 Visa/Chase 01/31/08 268.71 Annette's FL Keys Lob Marathon, FL #2233 Visa/Chase 02/15/08 50.72 Bellagio - Caf6 Las Vegas NV #2233 Visa/Chase 02/17/08 45.37 Nedra's Too, UT #2233 16. Receipts and public purpose for the following gasoline expenses: Which employees attended? dinner for employee CC Info Charge Amount Merchant name or Transaction Comments Date Description Capital 1 08/03/08 80.33 Chevron, Vero Beach FL #3644 Capital 1 08/02/08 75.00 Enmark 1-95 Savannah, GA #3644 Capital 1 03/21/09 45.28 Exxon Mobile, Aventura FL #3644 Capital 1 08/02/08 74.55 Shell Oil, Key Largo, FL #3644 Capital 1 08/02/08 75.00 Shell Oil, Saint Augustine, FL #3644 Capital 1 06/21/07 27.97 Canoe Creek Citco Saint Cloud FL #4993 Capital 1 06/09/07 20.55 Exxonmobile 77567782 Venice FL #4993 Capital 1 06/21/07 42.01 Exxonmobile 97277024 Florida City #4993 Capital 1 06/25/06 49.77 Okahumpka Citco, Wildwood #4993 Capital 1 07/09/07 39.50 Pilot Yeehaw Junction, FL #4993 Capital 1 07/09/07 36.46 Shell Oil 51090860035 Vienna GA #4993 Visa/Chase 02/17/08 21.56 Chevron, Las Vegas NV #2233 Visa/Chase 02/17/O8 31.33 Kanab gas #3, Kanab UT #2233 Visa/Chase 06/06/07 10.00 Key West Shell. #2233 Visa/Chase 02/29/08 15.01 Shell Oil, Key West #2233 Visa/Chase 05/07/09 20.07 Shell 011, Key West #2233 Visa/Chase 06/30/08 75.00 Shell Oil, Key West #2233 17. Receipts and public purpose for the following hotels: CC Info Charge Amount Merchant name or Transaction Notes Date Description Capital 1 07/10/07 110.39 Holiday Inn Turnpike Lake Worth FL #4993 Capital 1 06/04/07 51.34 Tranquility Bay F B 305-2890888 FL #4993 Capital 1 09/26/06 50.00 Tranquility Bay Lodging, Marathon FL #4993 Capital 1 05/03/06 100.00 Tranquility Bay, Marathon FL #4993 Capital 1 Banana Bay Resort, Marathon (arrive #9076 10/04/09 211.52 10/2/09) Capital 1 03/03/10 442.14 Banana Bay Resort, Marathon (arrive #9076 2/28/10) Visa/Chase 02/17/08 72.54 Best Western Hotels, Kanab UT #2233 18. Receipts for the following out of county charges: CC Info Charge Amount Merchant name or Transaction Notes Date Description Capital 1 06/10/07 46.07 Pick -Up N Run Store Estero FL #4993 Capital 1 2/3/2008 47.24 Best Friends Animal Society, UT #7955 Capital 1 2/3/2008 6.44 Clark 8441 Traverse City MI Received #7955 Capital 1 12/08/09 42.95 Copy Shop #1, Traverse City MI Received #9076 Capital 1 12/06/09 4.24 Staples, Traverse City MI #9076 Capital 1 12/06/09 7.92 USPS Traverse City MI #9076 Visa/Chase 02/16/08 231.63 Angel Canyon Inc, Kanab UT #2233 Visa/Chase 02/16/08 24.05 Angel Canyon Inc, Kanab UT #2233 Visa/Chase 01/15/07 38.78 FL City Super Center #2233 Visa/Chase 07/12/07 39.78 FL City Super Center #2233 19. Receipts and public purpose for the following shipping charges: CC Info Charge Shipping Merchant name or Transaction Notes - Date Description Capital 1 10/18/08 72.03 The UPS Store #3991, Marathon FL #3644 Capital 1 12/04/08 76.76 The UPS Store #3991, Marathon FL Received #3644 Capital 1 11/11/09 15.84 USPS Traverse City MI #9076 Capital 1 11/19/09 7.92 USPS Traverse City MI #9076 Visa/Chase 03/14/07 13.65 Keys Shipping &Business Big Pine #2233 Visa/Chase 05/24/07 11.06 Keys Shipping Y &Business Big Pine #2233 Visa/Chase Visa/ 01/03/08 10.00 Keys Shipping & Business Big Pine Visa/Chase 05/29/08 17.50 Keys Shipping &Business Big Pine #2233 20. Receipts and public purpose for the following miscellaneous charges: CC Info Charge Misc. Merchant name or Transaction Notes Date Description Capital 1 08/05/09 102.13 Smith Automotive Marine 305- #3644 7433444 FL Visa/Chase 02/17/08 70.40 Alamo Rent-A-Car Las Vegas NV #2233 Visa/Chase 02/17/08 25.00 Zion NP - East UT (National Park?) #2233 Capital 1 04/12/06 174.82 Marathon Liquors & Deli 305- #4993 7436350 Capital 1 09/12/06 500.00 Brondes Motorsales Total DOOH #4993 21. Documentation for check #1693 dated 05/24/2008 to Coral Construction $3,500 for kennel refurbish. Please provide front and back of check. Front and back of check obtained. Please provide documentation of materials supplied and work performed. 22. Please provide check used for purchase of SUFA SUV. Was it purchased from donations? 23. Provide an explanation for the following checks to Marathon Animal Shelter. 09/23/08 Ck #1880 120.00 12/02/08 Ck #1971 155.00 12/17/08 Ck #1991 315.00 01/05/09 Ck #3302 480.00 Please provide the requested documentation by September 8, 2010. It is our intention to begin preparation of the report on September 8, 2010 whether or not the requested information has been received. If you have any questions about the documentation requested, please contact Sandra Mathena at 305- 292-3591. Sincerely, Sandra L. Mathena, CPA, CFE, CIA cc: Jerry Coleman Richard Malafy Linda Kruszka EXHIBIT G Linda Kruszka Response LL Financial & Management Services, Inc. PO Box 522592 Marathon Shores, FL 33052 Telephone: 305-289-5862 Fax: 305-289-5863, Date: September 13, 2010 Stand Up For Animals, Inc. 10550 Aviation Boulevard Marathon, FL 33050 c/o Isherwood & Kyle — Attorney for SUFA Re: Second Monroe County Audit Response Dear Mr. Kyle, Please be advised that the preliminary audit findings reply was completed and sent to Mr. Richard Malafy on August 12, 2010. On August 20, 2010 1 was given an additional list of questions/request for documentation combination. This list consisted of 27 primary questions which consisted of sub -requests of between 5 and 130 items. The auditors returned to my office on August 23, 2010. At that time, we reviewed this list in detail, I responded to each and every question. On August 30, 2010, another list was mailed to my office, which I received on August 31, 2010. Some answers that were discussed on August 23`d were reflected in that letter, some answers were not, additional information was again requested, and additional questions were again added. The audit period keeps changing. The auditors continue to request information and documentation for ongoing periods implying that this is an on -going audit with no specific audit period. This is a tremendous hardship and is highly unusual for a forensic audit not to have a specific audit period. The information provided below is referenced back to the August 30, 2010 request for documentation. 1. Travel receipts and public purpose for the expenditures — 13 Items: a. All of this travel was for SUFA business including travel to Best Friends Animal Shelter meetings. All of these reservations were completed either electronically or telephonically. Boarding passes were not kept. b. The auditors were informed that all credit card receipts that exist in SUFA's records are attached to each monthly credit card statement. The auditors have had unfettered, unrestricted access to all of SUFA's paid bills, credit card statements, and attached receipts. The auditors made hundreds of copies of SUFA's records including all of the credit card statements and attached receipts. Therefore, the auditors know what receipts exist and what receipts do not exist. 11400 Overseas Highway Suite 206 Marathon, FL 33050 LL Financial & Management Services, Inc. PO Box 522592 Marathon Shores, FL 33052 Telephone: 305-289-5862 Fax: 305-289-5863 2. Copy of the check and donation receipt.....: a. The auditors were told that there was no payment from a volunteer on August 20, therefore this question is moot. b. New Part to question #2: c. The auditors now are requesting ten (10) more receipts. Again, the auditors were informed that all credit card receipts that exist in SUFA's records are attached to each monthly credit card statement. The auditors have had unfettered, unrestricted access to all of SUFA's paid bills, credit card statements, and attached receipts. The auditors made hundreds of copies of SUFA's records including all of the credit card statements and attached receipts. Therefore, the auditors know what receipts exist and what receipts do not exist. 3. Supporting documentation of SUFA's Board ....: a. The Board minutes that are in the auditors possession state "...; approval of annual CPI increase, for director as ongoing policy;...". This approves the Directors salary in perpetuity, annually. No other evidence should be required. 4. Copies of the receipts for the employee that drove the 5 dogs to Michigan: a. This information was given to the auditors on August 20: b. Additional question: July 2010 bookkeeping is not completed so I cannot answer this question. This goes to the "on -going audit period" issue. 5. Copies of credit card statements for May, June, July 2010: a. The April credit card statement was provide on August 20, 2010 as per the original request. b. The May, June, July credit card statements were either not available, just received and not processed yet, or not yet received. Again, this goes back to the "on -going audit period" issue. If the monthly bookkeeping is not completed, the records are not in an appropriate manner to audit or review. 6. How is the cell phone allocated between personal, Michigan, and Florida?: i. This question was revised from our August 23`d review, which requested copies of the cell phone bills. Again, the auditors requested these bills and were again told that all receipts are in the files to which they have had unrestricted access. ii. Why is the allocation of a SUFA cell phone necessary? 7. Copy of the First State Bank statement July and August 2010: a. Again this goes to the "on -going audit period" issue. It seems like the County is creating more and more work for both themselves and the contractor. Again, the auditors were told that the May, June, July, and especially August bookkeeping was not completed. In addition, the County has frozen these funds. H 400 Overseas Highway Suite 206 Marathon, 171. 33050 LL Financial & Management Services, Inc. PO Box 522592 Marathon Shores, FL 33052 Telephone: 305-289-5862 Fax: 305-289-5863 8. This question was changed from the August 23`d request. The original request was for Big Pine shelter information. The new question requests "Copies of the following donation receipts, check and deposit slips. a. Trostrud Mosaic — copies of the checks have been obtained and are available for the auditor's inspection. b. Charles Hoyt - he has been contacted and is looking for the information. He has not yet responded. 9. This original question was answered August 23`d. The detail for the 2008 990's in the amount of $179,056 was provided to the auditors. The new question asks "Does the Director have a personal cell phone? The 305-393-0294 appears to be the number for Second Chance Ranch according to the brochure: a. This is the directors' cell phone. The auditors have already looked at all of the receipts for this cell phone. 10. Audited Financial Statements for 2009, 2002 — 2005 a. 2009 is not completed. b. 2002, 2006, and 2007 would have to be requested from the auditor. We do not have copies. c. 2003 through 2005 copies are now available in our office. 11. Again the original question was answered on August 20 and this is a new question. Documentation for the $5,000 loan from Linda Gottwald to SUFA: a. This question was #16 in the original request. This question was also answered on August 23. 12. Documentation for rent for Director's landlord: a. This question was also answered. Now the auditors are requesting the rental agreement for the residence and documentation of agreement with Blessing and other employee who used the housing. The documentation for the agreement with Blessing has already been provided, via email. 13. Provide documentation for August 1, 2010 deposit of $30 for Codies, Chachi and Eva?: a. This was obtained. Again this goes to "on -going audit period". Again, August bookkeeping has not been completed. 14. Provide bank statements for SUFA in Traverse City Michigan account number ending in 2603.: a. July 2010 statement is available for examination. b. June and August are pending. 15. Receipts and public purpose for the expenditures: a. All of these are credit card charges. Again, the auditors were informed that all credit card receipts that exist in SUFA's records are attached to each monthly credit card statement. The auditors have had unfettered, unrestricted access to all 11400 Overseas Highway Suite 206 Marathon, Fl. 33050 LL Financial & Management Services, Inc. PO Box 522592 Marathon Shores, FL 33052 "Telephone: 305-289-5862 Fax: 305-289-5863 of SUFA's paid bills, credit card statements, and attached receipts. The auditors made hundreds of copies of SUFA's records including all of the credit card statements and attached receipts. Therefore, the auditors know what receipts exist and what receipts do not exist. b. All of these charges are for the following: fundraisers, gift certificates for volunteers, gift certificates for veterinarians, Animal Hero's' Banquet, going away party for Tia Stotts, Board of Director meetings, or Best Friends. There are no staff meals. 16. Receipts and public purpose for the following gasoline expenses: a. Again, the auditors were informed that all credit card receipts that exist in SUFA's records are attached to each monthly credit card statement. The auditors have had unfettered, unrestricted access to all of SUFA's paid bills, credit card statements, and attached receipts. The auditors made hundreds of copies of SUFA's records including all of the credit card statements and attached receipts. Therefore, the auditors know what receipts exist and what receipts do not exist. b. All of these charges were for the following: pick up dog from S.C. where owner was arrested, rooster rescue and relocation, Best Friends, going to pet store for supplies, going to Board of County Commissioners meetings, duplicate charge that was reversed, and other transportation of animals. 17. Receipts and public purpose for the following hotels: a. Again, the auditors were informed that all credit card receipts that exist in SUFA's records are attached to each monthly credit card statement. The auditors have had unfettered, unrestricted access to all of SUFA's paid bills, credit card statements, and attached receipts. The auditors made hundreds of copies of SUFA's records including all of the credit card statements and attached receipts. Therefore, the auditors know what receipts exist and what receipts do not exist. b. Tranquility Bay was for meals, not hotel stays. See question 915 above. c. Holiday Inn Lake Worth FL — same SUFA business as the gasoline purchase for this time frame. d. Banana Bay Resort — Sheri Blessing — she arrived on 10/2/09 e. Banana Bay Resort — Nicole interview on 3/3/10 f. Best Western — Best Friends 18. Receipts for the flowing out of county charges: a. Again, the auditors were informed that all credit card receipts that exist in SUFA's records are attached to each monthly credit card statement. The auditors have had unfettered, unrestricted access to all of SUFA's paid bills, credit card statements, and attached receipts. The auditors made hundreds of copies of SUFA's records 11400 Overseas Highway Suite 206 Marathon. FL 33050 LL Financial & Management Services, Inc. PO Box 522592 Marathon Shores, FL 33052 "Telephone: 305-289-5862 Fax: 305-289-5863 including all of the credit card statements and attached receipts. Therefore, the auditors know what receipts exist and what receipts do not exist. b. All of the charges, no matter where the location, are for SUFA business and include: faxes to/from Michigan for payroll approval and other SUF business, office supplies, Best Friends. Also remember that the location on a credit card statement is not necessarily indicative of where the actual purchase was made. It can be the company's headquarters, an online transaction, a telephone order, etc. 19. Receipts and public purpose for the following shipping charges: a. UPS Store was for Christmas cards. b. USPS Traverse City MI and Keys Shipping and Business were for faxes of payroll and other documentation for approval. 20. Receipts and public purpose for the following miscellaneous charges: a. Smith Automotive — repair of County vehicle. b. Alamo Rental, Zion NP — both for Best Friends c. Marathon Liquors & Deli — Animal Hero's d. Brondes Motorsales — for Ford SUV purchased 8/14/06 21. Documentation for check # 1693 to Coral Construction $3,500 for kennel refurbish: a. This is available for the auditor's examination. 22. Provide check used for purchase of SUFA SUV: a. This was a counter check. We would have to see if the bank can provide a copy. Since the funds are frozen, we do not have access to the bank information. 23. Provide an explanation for the following checks to Marathon Animal Shelter: a. The check copies were attached to the bank statements to which the auditors had complete access. The memo field on each of these checks is very clear and say "spay/neuter coupons". If there are additional questions or clarifications needed, please let me know. Sincerely, Linda JM Kruszka 11400 Overseas Highway Suite 206 Marathon, FL 33050 EXHIBIT H County Administration's Information Requests dated May 21, 2004 and June 7, 2004 C UNTY may warjo"tMONROE LORDA 3300 (=) sa.-4"1 Public Works Division 1100 Simonton St., Rm. 2-231 Key West, FL 33040 305/2924560 (phone) 305/292-4558 (fax) Linda Gottwald, President Stand Up for Animals 10500 Aviation Boulevard Marathon, Florida 33050 Dear Linda: 4M May 21, 2004 HOARD OF COUNTY COMMISSIONERS Mayor Mumy E. Nelson, District 3 Mayor Pro Torn David P. Rice, District 4 Dbde M. Spehar, DbMat t Qeorp Neusen4 Dishic t 2 Charles "Sonny" McCoy, District 3 It has come to our attention that, on more than one occasion, animals being adopted from the Marathon Shelter are being taken to the Key Largo Animal Shelter for free spay/neuter services. In the latest Incident, a citizen also reported that she was charged $75.00 to adopt a dog from the Marathon Animal Shelter. Please advise me In writing of the following: 1. Why are animals adopted out of the Marathon Animal Shelter prior to being spayed/neutered? 2. What fees are being charged by the Big Pine and Marathon Animal Shelters? 3. Inasmuch as your contact specifically states that, "The Contractor shall only charge fees as outlined In Monroe County Resolution. No. 496-2000," please explain what the above - referenced $75 charge represents. Should you have any questions, please feel free to contact me. CDP/bpi % cc: James L. Roberts J Sincerel • Dent Pierce, Director RECEIVED MAY 2 1 2004 r.n�^'IY r��.,.,,�T��,�. OUNTYjMONROE KEYWW FLOW"3so�o PPS) as+-4s41 Public Works Division 1100 Simonton St., Rm. 2.231 Key West, FL 33040 305/292-45W (phone) 305/292-4556 (fax) Unda Gottwald, President Stand Up for Animals 10550 Aviation Boulevard -- Marathon, Florida 33050 Dear Unda; i&6 Maya Murray L Nehim District5 Mayor Pro Tam David P. Rice, District 4 Dixie M. Speher. DWct i Georp Nmgmt. District 2 Clarks "Sonny" McCoy. District 3 4M June 7, 2W4 m I have received your response to my letter dated May 21, 2004, and although you state that you change the following adoption Bees (cats $20, kittens $45 and dogs $75), I would like a specific break down of how these charges are derived, since the County adoption fee Is $10.00 and the County license for dogs is $10.00. Sincerely, Dent Pierce, Director )DP/bpl c: James L. Roberts RECEIVED 1 JUN $ ��t4�1NISTR_____NTOR EXHIBIT I Monroe County Resolution No. 599-2006 RESOLUTION NO. 599- 2006 A RESOLUTION OF THE BOARD OF COUNTY COMMISSIONERS OF MONROE COUNTY, FLORIDA, AMENDING RESOLUTION NO. 396-2006 TO PROVIDE A THREE-YEAR COUNTY LICENSE FEE FOR CATS THAT ARE NOT SPAYEDINEUTERED. WHEREAS, Resolution 386-2006 was passed by the Baud of County Commissioners on September 20, 2006 providing for one-year and three-year County licenses, tees for dogs, cats and ferrate and replacement license; and WHEREAS, a scrivener's error resulted in the omission of the 3-year County license fee for cats that are "not spg vd/neutered and 6 months ofage or older", 2_E. (2)(b); and WHEREAS, the animal control contractors report that there are a sufficient number of people selecting the three-year vaccine for their pets to make the alternative three-year license also desirable; NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF MONROE COUNTY, that: Section 2.E. of Resolution No. 386-2006 is hereby amended to read: 2. E. County License: (1) Dogs: (2) Cats: (3) Ferrets: ONE YEAR THREE YEAR (a) Animal is spayed/neutered or under 6mooths of age S 10 $20 (b) Animal is not spayed/neutered and 6 months of age or older $35 $75 (a) Animal is spayed/neutered or under 6months of age $ l0 $20 (b) Animal is not spayed/neutered and 6 months of age or older $35 7575 $6 S10 (4) Replacement (per replacement, regardless of years covered) $2 (5) Dogs and cats with microchips or other means of permanent identification and with regt' to the Qgpnty or a national identification service current to the owner, shall receive a $S discount from the annua ce�e f -n r— PASSED AND ADOPTED by the Board of County Commissioners of Monroe,,Als gr3a meeting of the Board held on the 15th day of November, 2006. o . r cox � Mayor McCoy Yes $per n Yes =�-�y 2 r*� ' ''� v aizsiDistr Neugem Yes - o er Murphy Yes p cCa LAmri �ioner LkOennaro Yes BOARD OF COUNTY COMMISSIONERS OF MONROE COUNTY, FLORIDA At&W:, WRNY I.. KOLHAGE, Clerk B0 By. 4� Deputy Clerk MONROE COUNTY ATTORNEY Mayor/Chairman AP OVED AS TOJPO ZANNE A. U ON COUN Y Ai»3 at+�r Date 14, EXHIBIT J Copies of checks Trostrud Mosaic Tile guard, I 111ZOSTRM,:� VR ........... . . ......... 44L.4 ALA J,ftlLw 1. OA4k4wTjm1Wr TO i'm ........ . ..... mo .......... . ... ....... 1 it ail gruard Pr -J, it llilwllii Wr. EXHIBIT K Durable Fence Company for Second Chance Ranch Sales Invoice M Job # DURABLE FENCE CO. • Chain Unk a Farm Fence • Vinyl • Tennis Courts a Wood ,11 • , Commercial - Industrial .,all (2311043-6120 All Work Guaranteed Check Our Prices! Job Address (1#/"�' 5 1910 14; Date / / _ l " r4 _ t I i I I Tax Salesman �%\ �� Total r) I ash Management Page 1 of 1 Ima Front TT_ STAND UP FOR AMNIAIS INC. 13-+411/pe 2 619 JMW AV Ai10N 6LYD, 1�d3- ag► MAPATHM. fl 33M VATZ PA. VOWS itAks Er:' +,aaaawNtfh.atr wwq��arM.00a� Back t 1,1-23-2009 A011111IMc Retum To Details MemberFlorm L E11 Copyright 2004, Digkal Era Banking Sarvicaa El https:Honline.my100bank.com/CM/cmimage?10109255?2619?2009328?1900.00?Check Number?Descend... 9/9/2010 Cash Management Page 1 of 1 Image Front STAND UP FOR ANIMALS INQ 1106W AVtAT" INILYD. NINIIATOON. 0.+4+4we 2652 DA,i- ZL_..!G -0 9 FAVTOInIP Yw11w I,aedsS101O "ie w�+seO�li�e�eonr �-� 9 c�55�' 265 c' Back IN „ 11-16-.1118q A Retum To Details Member a ROURO .. Copyright 2004, Digital Era Banking Services https:Honline.myI00bank.com/CM/cmimage?10109255?2652?2009321?1000.00?Check Number?Descend... 9/9/2010 Stand Up For Animals, Inc. Genera( Ledger As of December 31, 2009 Date Num Name Memo 10/20/2009 2509 Coral Construction Temporary housing employee 11/30/2009 2612 Arnie Steinmetz Rent for Blessing Total Rent Repairs Equipment Repairs eck 1/16/2009 1699 ,eck 2/9/2009 2065 :eck 3/12/2009 2039 Total Equipment Repairs Janitorial :Herat Jou .. 3/31/2009 Petty Total Janitorial Lawn Services rack 6/19/2009 2469 ..neck 8/25/2009 2547 :heck 9/11/2009 2567 Total Lawn Services Maintenance ;neck 2/7/2009 2033 :heck 5/11/2009 2371 leck 5/30/2009 2381 tack 5/30/2009 2381 ieck 7/4/2009 EFT ;redit Card . 7/6/2009 lredit Card _. 7/6/2009 edit Card 7/6/2009 teck 7/13/2009 2457 .neck 7/13/2009 2457 ,heck 7/13/2009 2457 '+1eck 7/13/2009 2457 edit Card ... 8/18/2009 edit Card ... 8/2012009 3eneral Jou.. 8/3l/2009 Petty. 3eneral Jou 8/31/2009 Petty., edit Card .. 9/3/2009 edit Card . 9/11/2009 -ineral Jou... 9/30/2009 Petty. Credit Card .. 10/1/2009 "heck 10/2212009 2488 edit Card ... 10/23/2009 edit Card ... 10/27/2009 Credit Card . 10/27/2009 Credit Card . 10/30/2009 lneral Jou.. 10/31/2009 Petty. . 3nerai Jou.. 10/31/2009 Petty.. _sneral Jou._ 10/31/2009 Petty.. Credit Card . 11 /5/2009 Check 11/1612009 2652 _.-_._ leck 11123/2609 2-619 edit Card 1112412009 i-redit Card 11/24/2009 General Jou. 11)301'2009 Petty... r'•redit Card . 12/1/2009 edit Card 121212009 -edit Card ... 12/16/2009 Credit Card .. 12/1712009 Credit Card .. 12/18/2009 ^enerai Jou.. 12/31/2009 Petty aneral Jou 12131/2009 Petty Total Matntanence Total Repairs Capital one Home Depot - Gas Dryer Capital one Home Depot - Gas Dryer Capital one Home Depot - Gas Dryer Home Depot: Scrubber, Bounty Larry Schiffman Yard Work Larry Schiffman Landscaping Larry Schiffman Landscaping Home Depot 6035 3225 0352 1043 Capital one THE HOME DEPOT 6302 MA Capital one THE HOME DEPOT 6302 MA Capital one ACE HARDWARE OF BIG PI Capital one THE HOME DEPOT #6313 K Home Depot Home Depot Home Depot Capital one Home Depot Capital one Home Depot Capital one Home Depot Capital one BP Ture Value Home Depot Home Depot Home Depot Specialty Hardware Home Depot Summerland Ace Hardw Home Depot Home Depot Don & Sons Fence Co Fence Repair Overseas Lumber Home Depot Home Depot Ace Hardware Specialty Hardware 101709 Specialty Hardware 101009 Specialty Hardware 102309 Home Depot Durable Fengg.G_o_. Doq_Fe_n�e' 1Tu�abTe Fence Co Dog Fence Home Depot ` Home Depot Walgreens 111609 Home Depot Home Depot Home Depot Home Depot Home Depot Specialty Hardware 120409 Specialty Hardware 122109 Debit Credit 1,249.00 1,249.00 2,498,00 000 47 16 16.93 64.49 128.58 0.00 46.14 46.14 0.00 40.00 40.00 65.00 14500 63.02 3 19 6.37 7.51 591 329.00 8.54 37 79 24.57 9.49 7.94 9.00 26.85 794 39.72 2 97 1588 16.64 427 11.88 150.00 35.99 4.62 7.49 4.62 6 77 1.51 7.94 1,000,00 1.900, 00 7.94 36.47 6.98 18.03 25.93 35.33 794 2521 1.26 8.90 3,931,41 4.251.13 0.00 26.85 25 85 26 85 Balance 000 1,2490 2,498.00 2,498 0 0.00 000 47 16 6409 12858 128 58 000 46 14 46 14 0.00 40.00 80.00 145.00 145.00 000 6302 66 21 72 58 8009 86 00 41500 42354 461 33 485.90 495 39 503.33 51233 539 18 547 12 586 84 58981 60569 62233 62660 638.48 788 48 824 47 797 62 80224 809 73 814 35 821 12 82263 83057 1,83Q, 57 3.730 57 3,738 i1 3,774 98 3,781 96 3.79999 3.82592 3,861 25 3,869 19 3,894 40 3.895 E+6 3,904 56 3,904 56 4,224 28 Page 33 _c,b . v. , r_q STAND UP FOR ANIMALS INC 11/30/09 10550 AVIATION BLVD MARATHON FL 33050-2908 GIM9255 33 CYCLE-031 "* CHECKING *** MBF BUSINESS CK ACCOUNT NUMBER 0010109255 PREVIOUS STATEMENT BALANCE AS OF 10/31/09 ........................ 1-7,408.48 PLUS 2 DEPOSITS AND OTHER CREDITS ................... 23,739.63 LESS 36 CHECKS AND OTHER DEBITS ...................... 28,403.06 CURRENT STATEMENT BALANCE AS OF 11/30/09 ......................... 12,745.05 NUMBER OF DAYS IN THIS STATEMENT PERIOD 30 - ----- -------------------------------------------------------- **` CHECK TRANSACTIONS *** SERIAL DATE AMOUNT SERIAL DATE AMOUNT 2494 11/05 974.00 2610 11/16 268.50 2495 11/04 194.40 2611 11/24 268.50 2496 11/03 778.25 2613* 11/18 45.00 2497 11/03 80.00 2614 11/18 246.75 2498 11/05 90.00 2615 11/27 169.70 2499 11/05 255.00 2616 11/24 2,640.73 2500 11/06 400.00 2617 11/23 575.95 501 11/12 216.75 2618 11/30 449.10 6c1* 11/16 2.00 2619 11/24 1,900.00 7602 11/18 159.29 2652* 11/17 1,000.00 ^? 11/19 85.95 2655* 11/20 61.25 cCy 11/18 131.25 2657* 11/13 20.00 :6' 11/16 650.36 2658 11/18 322.00 11/18 1,190.00 2659 11/24 140.00 �C8 11/16 575.95 2660 11/24 344.75 _.: 11/18 67.19 -------------------------- CHECKING ACCOUNT TRANSACTIONS Dr.'F DESCRIPTION DEBITS CREDITS DEPOSI- 528.50 1: AC-ALLSTATE INS CO -INS PREM 464.07 11;L3 AC -DELUXE CHECK -CHECK/ACC. 81.50 11,12 DEPOSIT 23,211.13 AC-PAYCHEX EIB -INVOICE 6,548.93 11/17 AC -AT&T MOBILITY -CHECK PYMT 256.54 CK-00002605 11/25 AC-PAYCHEX EIB -INVOICE 6,749.40 ------------------------------ --- - *** BALANCE BY DATE *** 10/31 17,408.48 11/02 17,472.91 11/03 16,533.16 11/04 16,338.76 11/05 15,019.76 11/06 14,619.76 11/12 31,065.21 11/13 31,045.21 11i16 29,548.40 11117 28,291.86 11/18 26,130.38 11;19 26,044.43 11/20 25,983.18 11/23 25,407.23 11/24 20,113.25 11/25 13,363.85 111'27 13,194.15 11/30 12,745.05 naps://onI i nc. my 100bank.com/l B/statement 2/ 1 1 /2010 EXHIBIT L Capital One Statement and Legal Bill _ www.capitalone.com what's In your wallet7 FINANCE Previous Balance Paymtlrtb a Credits CB8M Transactions New Balance Minimum Payment Due Date $2 5� 90.09 - $2,590.09 + $0,00 + $1,696.60 $1,696,60C!—i:00D dun 13, 2008� Apr. 15, 2008 — May. 13, 2008 Page 1 of 1 T —.� PLEASE PITY AT "I TM AM0m Visa Busineaa Card Account PajM2ola Cr*ft a Adiuusbllartts 4lmmmmmm7m 1 10 MAY PAYMENT $2.590 09- Your Account Information TOTAL REVOLVING CREDIT LINE $5,000.00 Trin Ons TOTAL AVAILABLE 2 17 APR PETHEAL7H SERVICES USA IN 877.738/58A IL $123 75 REVOLVING CREDIT $3,303.40 3 17 APR PUBLIX 0575 SAt MARATHON FL %► $116 46 CREDIT LINE FOR CASH $2,500.00 4 22 APR SMITH HAUGHEYIRIC00 OF 00 616-7748000 MI A $941 73 AVAILABLE CREDIT FOR CASH $2,500.00 5 24 APR PUBLIX 0675 SA1 MARATHON FL of $121 71 6 24 APR TOM THUMB FOOD STORES, MARATHON FL A $32 80 7 Ot MAY PUBI.IX 1575 MARATHON FL 40 $129 48 Finance Charges (Please see revere for Important information) 6 01 MAY SHELL OIL 5754254M MARATHON FL rl $31 20 I NLgm , fete Pnrw4r. rn"tisfor ing FINANCE 9 08 MAY PUBLIX 0675 MARATHON Fl 'i Tt14 e'T applied to rate APR CHARGE t0 09 MAY 3RD GENERATION PLUMBING MARATHON FL S-05 00 PurclTasas $0 00 0.04366% 15.90% $0.00 Cash $0 00 0,04877% 17 80% $0.00 Q� ANNUAL PERCENTAGE RATE applied this period: 0.00% At Your Service 1804Se74M To cat Ouslomo RsYoom or to report a Lx1 or stobn cord ®Send payments to: Captor Oro Bk(USA).NA • P 0 Box 6U=7 -Own. TX 75265.0007 `. @Send Inquiries to: Capltsl Orr P 0 Box 30286 - Sat Lake 01y, UT 54130-0285 ®For More Informadon on your Small Buslness account: VW wwwcaptebnacorWsmabuimss Have a question about a charge on your statement? "vase refer to the Billing Rights Summery on the buck of your �nl or visit /^\ a PLEASE RETURN PORTION BELOW WITH PAYMEM �MF141 11NI INF Grand Rapids Traverse City jor �, ,\, `� ----_ eg��X_- www.capitalone.com a11et7 FINANCE Previous Balance Pa "Wo 3 Cndlh CHARGE Trantladorm Now Balance Ittinitttum PaymorM Due Dsb $873.82-` $873.82 J + $0.00 J+c $1,255.03 = $1,255.03 ` $37.00 Aug. 30, 2008 Jul. 06, 2008 — Aug. 05, 2008 Page 1 of 2 Visa Business Card Account W8e4t Your Account Information �I w! AtkS- TOTAL CREDIT LINE $5,000.00 TOTAL AVAILABLE CREDIT $3.744.97 CREDIT LINE FOR CASH $2.500.00 AVAILABLE CREDIT FOR CASH $2,500.00 Finance Charges (Please see reverse kx important information) Balance rate Periodic Corresponding FINANCE applied to rate APR CHARGE Purchases $0 00 0 00000% 0.00% $0.00 , Cash $0.00 0 06271 % 22 89% $0.00 ANNUAL PERCENTAGE RATE applied this period: 0.00% isAt Your Service • Go to wompaebos=m to msiegs ycur ao=W, or Cal 14ZM7.09W to report a Lxst or aoimi card or speck to Oustomu Relations 0 Pay Online at alrerwitabmrola or mail your payment to Capital One Bank (USA). N A • P 0 Box 70884.Owbtte, NC 28272-0M ASend Inquiries, to: Capital Orw P 0 Box 30285 • Sad LSM Oty, UT 541X0286 ® Manage your Rewards online by visiting or Call 1.800.228.3001 101 Have a question about a charge on your ablismoW Please refer to the Billing flights Summary on the back of your statement or visit IT. RIAU der Ar uwsl IM AWAM1 Rewards Summary _ Previous available balance 6.337 Earned this period 1.255 (Wilds terisectons paw"this tolling CV0110) Available Balance 7.592 Did you know that you could earn extra r do p(uclfa tnerchents in our preferred networks Visit our wet>sne of www cepile terewerds for information Palrmsrtts. Credits 8 Adiustmenh fotTMNDA D GOTTWALD #3644 i 17 JUL PAYMENT t, U D� i873.82 Transwdofor LINDA D GOTTWALD #3644 2 11 JUL SMITH HAUGHEY1RI000 OF 00 616.774WM MI r $213 17 3 02 AUG SHELL OIL 5098145OD47 SAINT AUGUSTI FL ,► $75 00 4 02 AUG SHELL OIL 57542546403 KEY LARGO FL )1 $74 55 5 02 AUG ENMARK 1.95 SAVANNAH GA $75 00, 6 03 AUG CHEVRON 00210130 VERO BEACH F L $80 33 7 03 AUG SHELL OIL 57542546809 MARATHON FL PA 05 TOTAL f6 ir3644 ... ......... �$572 10 Tranuctions for DAVID LAWFORD 0311173 Purchase Spend Limit. $5,000 00 Cash Spend Limn $0 00 8 10 JUL PUBLIX 0575 MARATHON FL y8 $5 48 9 10 JUL PUBLIX 0575 MARATHON FL To $104 12s 10 17 JUL PUBLIX 0575 MARATHON FL k 3134 811 11 17 JUL TOM THUMB FOOD STORES. MARATHON FL )4 $21 17 i 12 17 JUL TOM THUMB FOOD STORES, MARATHON FL $75.00! 13 24 JUL PUBLIX #575 MARATHON FL -0 $6.731 PLEASE RETURN PORTION BELOW WITH PAYMENT OR LAG ON TO WWW.CAPITALONE COM TO MAKE YOUR PAYMENT ONLINE 0 4802137037393644 05 1255030873820037009 ciwmwc fG- I what's in your wallet?' New Balance Minimum Payment Due Date $1 255.03 $37.00 Aug. 30, 20078 PLEASE PAY AT LEAST THIS AMOUNT Amount Endosed Capital One Bank (USA), N.A. P•O- Box 70a84 Charlotte, NC 26272-0664 Jill ?11111litir11lli•Il1111illllll11111111'11611-1•11111-11111•11 Account Number: 4802-1370-3739-3644 Please print address or phone number changes below using blue or black ink Home Phone A7aernate Arcane E-map aardvess 3000e2e Ot AT 0346 "AUTO T3 0 0006 33M i 02-POOe25 #9021909035420403p MAIL ID NUMBER LINDA D 6OTTYALD STAND UP FOR ANIMALS INC 30550 AVIATION BLVD MARATHON, FL 33050-2406 IlTillr•ill•rliriiiitlllii•nllinl•Illlllrllu•Inl•I•ril•il•i Please write your account number on your payment made payable to Capital One Bank (USA), N.A. and mail with this coupon in the enclosed envelope. A Professional Corporation ATTORNEYS AT L w Invoice Fax I D No. 38-2234596 LINDA GOTTWALD, N.D. 10803 SIXTH AVENUE MARATHON, FL 33050 Linda Gottwald, ND re: Real Estate Purchase CURRENT CHARGES: TOTAL BALANCE NOW DUE: DATE: CLIENT: MATTER: INVOICE: Payment of our invoices is due upon receipt Please Remit Payment to: Smith Haughey Rice & Roegge P.O. Box 848 Traverse City, Michigan 49685-0848 03/31/08 089923 096644 428771 Ann Arbor Grand Rapids Traverse City 213 S Ashlcy, Ste. 400 250 Monroe Ave. NW. Ste. 200 202 E state St- Ste IOU Ann Arhot, MI 48104.1351) Grand Rapids, MI 49503.2251 Vrtverw 0i), MI 4404.5793 Phone 714-21 1-9000 I'ax 714-132-0971 Phone 616-774-901Ki Fax 616-774-2461 I'honc 231-929-4K7R I ax 231,924-4182 W W W-x hrr rom 941.73 941.73 A Professional Corporation Arrm,,;EYS Al- L.AW Invoice `Tax (D No. 38-2234596 LINDA GOTTWALD, N.D. 10803 SIXTH AVENUE MARATHON, FL 33050 Linda Gottwald, ND re: Real Estate Purchase DATE: CLIENT: MATTER: INVOICE: 03/31/08 089923 096644 428771 FOR PROFESSIONAL SERVICES RENDERED: Date Atty Description Hours Amount 03/06/08 DMM Review proposed purchase and sale agreement; 0.40 94.00 call to L. Gottwald re: same 03/07/08 DMM Review purchase and sale agreement and email 0.70 164.50 from client; draft letter to K. Creamer re: revisions to purchase and sale agreement 03/11/08 DMM Review and revise letter to client and to Ms. 0.30 70.50 Creamer re: purchase agreement terms 03/14/08 DMM Review and revise letter' review email from 0.30 70.50 L. Gottwald; calls and emails to and from L. Gottwald re: revisions to letter to K. Creamer 03/17/08 DMM Review response from Ms. Creamer; email to L. 0.30 70.50 Gottwald re: same 03/17/08 DMM Review and revise letter to K. Creamer; call 0.40 94.00 to L. Gottwald re: same 03/20/08 DMM Call to L. Gottwald re: response from K. 0.30 70.50 Creamer; requesting an appraisal of property before moving forward 03/21/08 DMM Calls to and from L. Gottwald re: moving 0.60 141.00 forward on possible purchase of Creamer property and appraisal of same; call to J. Gates re: appraisers for the property C3/24/08 DMM Review voicemail from L. Gottwald; call to L. 0.40 94.00 Gottwald (left message) re: appraisal on property Ann Arbor Grand Rapids Traverse City 213 S A01cy, Ste 400 25O Monroe Ave. NW. Ste 200 202 F. State St , Ste IOU Ann Arbor, M1 48104-135U (iraud Rapids. M149503-2251 traverse City. MI 4%84-5783 Phone 714.213.8000 Fax 734-332-0971 Phunc 616-774-8000 Fax 616-774.2461 Photo 231-929.4878 Fax 23t-929-4182 www: shrr. con) A Professional Corporation ATTORNEYS AT LAW Invoice Tax 1 D No. 38-2234596 LINDA GOTTWALD, N.D. 10803 SIXTH AVENUE MARATHON, FL 33050 DATE: CLIENT: MATTER: INVOICE: 03/26/08 DMM Review voice mail from L. Gottwald re: appraisers; review file; email to L. Gottwald re: same *SERVICE TOTAL DMM 4.00 HOURS @ 235.00 $940.00 TOTAL 4.00 $940.00 Long Distance Calls 0.07 Photocopies 0.40 Long Distance Calls 0.49 Long Distance Calls 0.63 Long Distance Calls 0.07 Long Distance Calls 0.07 *COSTS TOTAL **BILL TOTAL 0.30 03/31/08 089923 096644 428771 70.50 Ann Arbor Grand Rapids Traverse City 213 S Abh1ey, Ste 400 250 Monroe Ave. NW. Ste 200 202 E. State St., Ste 100 Ann Arhor, M1 48104.1350 Grand Rapids, MI 49503-2251 Tr verse City. MI 49684-5783 Phone 714.211.8000 Fax 734-332.0971 Phone 616-774-800(1 Fax 616-774-2461 Phone 231-929.4878 Fax 231-929-4182 www shrr, cons 940.00 1.73 941.73 A Professional Corporation Ai-roRNEYS Ar L.Aw Invoice Tax ID No. 38-2234596 LINDA GOTTWALD, N.D. DATE: 10803 SIXTH AVENUE CLIENT: MARATHON, FL 33050 MATTER: INVOICE Linda Gottwald, ND re: Real Estate Purchase FOR PROFESSIONAL SERVICES RENDERED: Date Atty Description 04/13/08 DMM Review email from L. Gottwald; call from L Gottwald re: appraiser sharing appraised figure with seller 04/14/08 DMM Calls to and from L. Gottwald re: various problems related to disclosure by appraiser as to appraisal figure to seller of property *SERVICE TOTAL DMM .70 HOURS O 235.00 $164.50 TOTAL .70 $164.50 Long Distance Calls 0.14 Long Distance Calls 0.70 Long Distance Calls 0.07 Long Distance Calls 0.07 *COSTS TOTAL **BILL TOTAL Hours 0.30 0.40 04/30/08 089923 096644 429493 Amount 70.50 94.00 Ann Arbor Grand Rapids Traverse City 213 S Ashley. Ste 4(K) 250 Monroe Ave NW, tits 200 202 I Sulu: St , Sle IOU Ann Arbor, M1481(A-1350 Grand Rapids, Ml 44503-2251 Iraveru C ny MI 496K4.57KI 'hone'+; 21 ;-9(0) 1 a.. .f-11?-(11T1 1111one61b-174-K(I(XI I.aa (+I(.-''•4-'161 Mimic 2,1.424-4K7K )ax 21)•`)24.4IK' wtru thrl-i 1m) 164. 50 0.98 165.48 A Professional Corporarion ArioRNr•)s,rr LAW Invoice Fax ID No.38-2234596 LINDA GOTTWALD, N.D. DATE: 05/31/08 10803 SIXTH AVENUE CLIENT: 089923 MARATHON, FL 330SO MATTER: 096644 INVOICE: 432581 Linda Gottwald, ND rt kt-al Estate C'U chase DATE INVOICE TOTAL CREDITS BALANCE 04/30/06 429493 $165.48 $.00 $165.48 TOTAL PREVIOUS BALANCE: CURRENT CHARGES: TOTAL BALANCE NOW DUE: Last Payment Received: 04/22/08 Amount: Payment of our invoices is due upon receipt Please Remit Payment to: Smith Haughey Rice & Roegge P.O. Box 848 Traverse City, Michigan 49685-0848 $941.73 Ann Arbor Grand Rapids Traverse City _ I? � :\,hl��, titc 41n� i5ll \4onnx .\�� !�\�. llC 'l10_Ul I �l:tu• �t ile ilHl \un lrhoi. \11 4s104-I �50 liroid Rapid,. \4I 4450�-'25 I;n";4.I'homri,iu-_...ttltOli h:ubin-, .{_.{w I'h"nt_ 165.48 47.69 213.17 A Professional Corporation ArrUFWE:Ys AT Llu' Invoice rax ID No. 38-2234596 LINDA GOTTWALD, N.D. DATE: 10803 SIXTH AVENUE CLIENT: MARATHON, FL 33050 MATTER: INVOICE Linda Gottwald, ND re: Real Estate Purchase FOR PROFESSIONAL SERVICES RENDERED: Date Atty Description 05/14/08 DMM Review file; call (left message) and letter to L. Gottwald re: status of property purchase *SERVICE TOTAL DMM .20 HOURS @ 235.00 $47.00 TOTAL .20 $47.00 _ Long Distance Calls 0.07 Long Distance Calls 0.42 Photocopies 0.20 *COSTS TOTAL **BILL TOTAL Hours 0.20 05/31/08 089923 096644 432581 Amount 47.00 Ann Arbor Grand Rapids Traverse City 'I; S %Ailey, tile. 40- 250 Nlunrue we NN. ltc 200 ' 12 1 Matt st ste Ilk! Ann VtKri. Nil 4XI04-I ->0 Grand Rapid%, MI 4160-221 1r %cnc tit1. MI 44684-?'N; Phone -14.: 1 :-,SWU Fay ;1- Uv'. I Phunc 61 h 7' S • Kll{lll l as 6 l b ,'4 '-lw i 47.00 0.69 47.69 SMITH HAUGHEY RICE & ROEGGE A Professional Corporation A110KNEYS A LAW Federal I.D. No. 38-2234596 STATEMENT OF ACCOUNT LINDA GOTTWALD, N.D. DATE: 07/03/08 10803 SIXTH AVENUE MATTER: 096644 MARATHON, FL 33050 CLIENT: 089923 RE: Linda Gottwald, ND re: Real Estate Purchase DATE INVOICE TOTAL CREDITS BALANCE DUE 04/30/08 429493 $165.48 $.00 $165.48 05/31/08 432581 $47.69 $.00 $47.69 Total Amount Due Now: $213.17 Last payment received 04/22/08 941.73 Please make checks payable to: Smith, Haughey Rice & Roegge, PC Include the matter number on your check or use the insert when making credit/debit card payments. Smith Haughey Rice & Roegge values your business. Any inquiries about this statement, please contact Nancy Manett at 616.458.2497 or nmanett@shrr.com. Grand Rapids Lansing Traverse City Ann Arbor 9ni I.A.kr I'L— IiI,Ig 2v1 Alunnm 4cc uur. V\\ 149: (,o0nig, R,-1 ( . nu. I'Lria Ilklp, 2112 1 Nw, 1 N .\.hlr,. Nun, 4— a .rmct ltapwla, Nil 49S(11 2.351 I.Au I.,n—g, Ail 48823 '4"— ; m'. Nil 49o84 ?51 5 \nn \rlx.r. MI 4tl U14 I i5u I 1110 Inc 616 '4MIMNI I as L1(, 774 24h1 10ph. 517 }12 k110 I u. 51' 112 1468 Id,pl--:51 929 1?1 :'x I as 1%1 929 4182 ldq,h,,- '14 -'11 xrex. I as "ia 11_ 0I1-1 www. shrr. com A Professional Corporation ATTORNFYs AT LAw Invoice Tax ID No. 33-2234596 LINDA GOTTWALD, N.D. 10803 SIXTH AVENUE MARATHON, FL 33050 DATE: 06/30/08 CLIENT: 089923 MATTER: 096644 INVOICE: 435012 Linda Gottwald, ND re: Real Estate Purchase FOR PROFESSIONAL SERVICES RENDERED: Date Atty Description 06/05/08 DMM Phone call from K. Creamer re: response to letter regarding changes to purchase and sale agreement; call to L. Gottwald re: same 06/05/08 DMM Review email from L. Gottwald re: revisions to letter; revise letter; email to L. Gottwald re: sending of letter 06/09/08 DMM Review fax from K. Creamer re: revisions to purchase agreement; email to K. Creamer re: same; email and call (left page number) to L. Gottwald re: same; review email from L. Gottwald re: additional time needed for father to review property and financing issues; call to T. Murtough (K. Creamer's husband) re: changes to purchase price and other contingencies; email to L. Gottwald re: same *SERVICE TOTAL DMM 1.80 HOURS @ 235.00 $423.00 TOTAL 1.80 $423.00 Long Distance Calls 0.07 Long Distance Calls 0.28 Long Distance Calls 0.07 Hours Amount 0.80 188.00 0.20 47.00 0.80 188.00 Ann Arbor Grand Rapids Traverse City ' 11 1 A�hlcy, Sit 40(1 24;0 hloaftx Avc Nlk 1tc 201 102 I. stale ,I . Ste 100 Ann Arhor, A114NI04-1+50 Brand Rapids, Nil49503-22il Ira er.elt(y 'Al 19h%1•i72 Plum,: I-aA H In• 7'4 '-1h I Phuuc ' (1-929-4R'% I .a\ 2; I .929-41 X' wlti,w shrrc on7 423.00 Invoice Fax ID No. 38-2234596 LINDA GOTTWALD, N.D. 10803 SIXTH AVENUE MARATHON, FL 33050 Long Distance Calls Long Distance Calls Photocopies Postage Long Distance Calls Long Distance Calls Long Distance Calls A Professional Corporation Al- up-N- YS AT LAw DATE: CLIENT: MATTER: INVOICE 0 . 14 0.49 0.40 0.42 0.07 0.56 0.14 *COSTS TOTAL **BILL TOTAL 06/30/08 089923 096644 435012 Ann Arbor Grand Rapids Traverse City 13 \ As1110 llc •1041 :50 .\Minn- Avc. VA 11c 200 'u? I. snuc N1 . uc 'un Aim \rhor \11 49104-1 i';U Grand Kapids. MI 49> 0 ?;1 1w%er>c 1. n N'11 IWXI -;5 ,-K(M Ia,, �4-c;'-Wl I'hunrh16-"4�40(Nl Iax1,1 "4-'ifr' I'h,nii_'-9N-4S-\ l,fs �.'i f'').1;�' t. . 2.64 425.64 0C)pn invoices 1096644 Linda Gottwald, ND re: Real Estate PurChasel Page 1 C;tent -089923 - COTTWALD LINDA NO 9r1112008 12:21:48 PM Type Invoice Date Fees Cost Other Total Etfu 42W, J1 03,31i2008 940.00 1.73 000 - 941 73' DLPr,1 `:REDITCD 04.,22;2008 -94000 .1.73 0.00 -941.13 T,, 128771 03,31, 2008 0.00 0.00 000 000 BILL 429493 04/30, 2008 164 50 0.98 0.00 165.48 DFP. 1 Cfedt[Cd 07,11 2008 164 5o 0 98 000. 165 48 -129493 04!30, %008 000 000 000 000 B1l.i- 1-132581 05i3l0008 47.00 0.69 0.00 47.69 OfOuI Credf1Cd 07,1 1,2008 47.00 0,69 000 147 69 32F31 05 31 2008 000 0.00 000 0.00. BILL 43b012 06-30 2008 423.00 2,64 0.00 425 64 GRAND T07AL 423 00 2.64 0 00 425 64 EXHIBIT M Miscellaneous Expenses Cash Management Page 1 of 1 Image Front W14itiao 289� STAND UP FOR ANIMALS INC. MMATHON, FL 33M VA re IJD „r,,. 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WvuTHM Ft 3306 Open uR �v 1Y� _ y I s 13�as � rim pro (k4 371 v7 It�1 �K�9255r 2849 05/24/201C 2849 $131. 1 r,«w. 2851 9TAND UP FOR ANIMALS INC. AMATr,t. Mw. ftVO AIAAATWAT FL L" Mn wutin •�i•�� Ji PdQ.6&L=1tt� I s 3k /[� e-- o«,APS 8 INC 28SL Ut)/:-:/-2010 2851 ZJ.81) fA ilk C lY l t n: ao LL VI 71 n e^ 1p aW m w O _ O SOUARE [ZEAL CCIlmMY S1 ORL 906 IIOubIIEkE AUE. TRAVERA IIIY, III 49oub DATE 0572512010 WE 10i ADULT 11 519.99 SUBTOTAL S21 19 6T TAX 51..0 TOTAL $21.19 CR CARD S21.19 SALE 521.14 ............9o7b APP: 001623 REF: 0006 k(c: 6 110.002597 RE6 01 Cul TIME 10:02 (231) 946—t�030 MARATHON SHORES BRANCH Marathon, Florida 330503600 1158540022 -0098 06/02/2010 (305)743-6050 11:38:39 AM Sales Receipt Product Sale Unit Final Description Oty Price Price TRAVERSE CITY MI 49684 $4.90 Zone-6 Priority Mail Flat Rate Env 11.60 oz. xaa5aaxx Issue PVI: $4.90 Total: $4.90 Paid by: Cash $5.00 Change Due: -$0.10 Order stamps at USPS.cum/sf-iup or call 1-800-Stamp24. Go to USPS.com/clicknship to print shipping labels with postage. For other information call 1-800-ASK-USPS. Get your mail when and where you want it with a secure Post Office Box. Sign up for a box online at usps.com/poboxes. w*wwwww*w*w****www******w****w********** Bill#. 1000202056957 Clerk: 08 All sales final on stamps and postage Refunds for guaranteed services only Thank you for your business wwwwwwwwwwww*wwwwwww**w*w*wwww*w***w*www wwwwww*w**ww*wwww*www*w**ww*wwwww**w**ww HELP US SERVE YOU BETTER Go to: https://postalexperience.com/PDS TELL US ABOUT YOUR RECENT POSTAL EXPERIENCE YOUR OPINION COUNTS wwwwwwwww*wwwww**wwwwwww*wwwwwwww*w*wwww *ww,:.r*wwww,.wwwwwwww,www***www*****wwwwwww Customer Copy EXHIBIT N Michigan Trip Expenses WELCOME TP39873958--001 ROSE'S VALERO 2011 W MICHIGAN AVE $ LDNEY OH 4536 W E L t-0 t0' 1' 0 KR 1':.N 1 t:K MARATHON DATE 07/17/10 TIME 11:04 AM AUTH## 87456 MARA I'HON _34 i.DAMt: ROAD VISA CUF?131N 1<V ACCOUNT NUMBER Dl. H.N N00000I3 1 1 .:!i XXXX XXXX XXXX 1165 H 1 <l : 50 : 14 UMP PRODUCT PPG V 1 `,A At'('T## 06 UNLD $2 . 769 RCPi#1 4 $410.1 GALLONS TOTAL - 1NVt1 111' :",i9 20.984 $58. 10 RE#k s l -3 -H.35 A0111rrtl Ha APPR 884.z3 RE:G 1(1 ] :3h THANK YOU I'RI(.L/GAL .<1`.,9 HAVE A NICE DAY ( t]E t. TOTAL $44.. 59 101AL $44.59 12041 COULD HAVE: SAVED t]£, ING A MARATHON q. 1 MASTFRCItRfi .14 Fi:)AMS 1t1) C0FlC1N K1 <ib.'rs1 FL 3 14 r ri 7/18/10 12 :26 P1,1 Term: JD12236828001 ILENOY, 3 16)7 Appl-: 90688 Seq#: 033134 LENeX BP PUI-IP# 03 CREDIT/ 27 ' '� h I NEIARb --, P, G aC L;ENOX. GA Unl Regula@ $2.519/0 116-17 UOLUME 20-103 GAL GAS TOTAL $5U.64 Uisa XXXXXXXXXXNN1165 PUMPg7 REGULAR 0711812010 12:23:06 P P, I I, L I agree to pay the above Total Amount according to Card Issuer Agreement. THANK YOU FOR SHOPPING AT HESS Vis, *4 /,, Auth, A. 3u2 8 Re`: 18840;.'l ! Reso CodE.- t)!'� la Star; J!IF iviin me 0� Take application and Appl., Tjda� [HANK YOU r()R :)HOPP NG A r LENW R; 4** REPRINT DUPtICAIE ; RCA. L K 42'3"a h123ri�, 11100 OVERSEAS HWY MARATHON FLOFIUA 33050 R ta��erIf) `7r�425�1ESU Invoice 1086E8 Date 2010071E Time 1730 Aith # 91757 Snell Acct # XXXX XXXX XXXX 1165 1;)Lai Sale $10 OU T, , rar Nt`, :Ri tUs H nl�. lrlt.l� al-i. �•�- n1 d•faai it, uueulvC,z Sale VISA Eotr, 11�knod� Satced mount' i 164.S2 S 6�.S2 'otai ' u;-16�1u U8:2S.30 Inv u: ��dOU: Aver ';oce: 'J4232� APPiva un�ine Oatcr" JUUU'' 1, illrl iu1•� f Urik ++U ttt .U." {NI l'LC1011S1' •<.ingarooFx1,r.4L, ,5 3 b 6 1 4247 CLOUD SPRINGS R INGGOLD, GA 30736 1186•.891.- 681.8 6928:342 )ATL 0-?/.LH/10 20:58 ,UMP # 82 'RODUCT : UNL.D .ALLONS . 16 . 341 RI(,F:/G: 2.479 Ut:'L. SALL 9: 40.51 J 1 :; A <XXXXXXXXXXX b4 b 2 4ut:h #: 046577 Ref: 77847015 2essy Code: 000 -;tan: 1 1592388767 3LTF IV: 6920342 carn a 5X rebate ,jith the 8P Visa rake application trid Apply Today THANK YOU IIAVF A NICE DAY SPEEDWAY 0005243 Piqua UH 45356-4118 TRAN#: 121b87b Pump 08 Unleaded, Self Serve 9.666 Ld $2.739/GAL GAS TOTAL .*26.48 TOTAL $26.48 Visa Card Nuro XXXXXXXXXXXXb462 TERM: 885880b243001 APPR#: 075977 SEQ#: 192039133 07/11/2010 12:1b:54 Cardholder agrees t( pay to issuer total charges per the agreement between cardholder x issuer. VISIT US A'r WWW.SPEEDWAY.COM CUSTOMER SERVICE 1-888--643- 1948 M I- 13:38A-5:3@P Fs", 1 461 A!;i <1P'I 170tn to* REPRINT v- REPRINT 4*t AF r FR.NT *** Came Greer. Snel ; MM0229 FL. {urnpike :T. t:Pod F._. 3HELL I 1 rll I � 575.370 1 Maui .I,� ' RACE : 1 i',� RILE IARK.ER M Mti; i,h,it+l 1U: JAIN'I Ci-OUb 3474, Il:f fllllirll ((); Vint _„,'I's,21))0 1D:22:•fib aM `3i; 465E. t X p XXXX XXXX XXXX 5462 VICN. INVUI:E 762757 A lt i Alftt! t'oilr: Ul'; i}t 404 02848 Ifet b: 01'3'I (I�l7yb C r 11 Alll t ' $ sump# 13 ! IIMP: ' JNLEAJEL 23 2tl'G : R I[ � l�Al : ltttl t Ail PRICE 71 ''RICE/GAL 2.619 trf. 1. GAi �I+(6Atfm '`t..)f�� ULL F. TDIL! 6, ,78,, b u y I I I I, t tl l ;t, v� Otl t �> t �1�: �uorota l=$ tat}. 76 8y (ia i tlg yUUI We;Cu (tewrl' tl�; C,Ir,:f Yu = $ o �x. -; �!' "i; +,. tFc:t,i +x� r .. RErRita, +.:, CREDIT $ 60 78 t** REPRINT **� REPR:N� REPRINT ��6twt 78 +. THM VOL DP'VE SAFELY BUCKLE UP t=a. REPRIN" '** REPRIN,' '«Y PEPPIN7 �*:, Earn a 5% rebate with the BP 'Visa Take application and Apply Today Kangaroo Express 561 4251 CLOUD SPRING,:. RD RINGGOLD, GA 30736 706-891-6810 6920342 DUPLICATE RECEIPT Descr. pty amount 1 PEDGRE MEALTIME SML 6,99 1 ALPO PRM CUTS CHIC S 1 1.59 f ALPO FIRM CUTS BF SS 1 1.59 T CVP PR PLTES SINGLE 1 1.99 T CLEST SPRNG WTR PURE 1 1.69 1 CLEST SPRNG WTR PURE 1 1,69 Subtotal 15.54 Tax 0.95 TOTAL 16 _ 49 CREDIT $ 16.49 VISA $16.49 Acct/Card #' XXXXXXXXXXXX6462 Auth #: 062634 Ref' 34747016 Reso Code: 000 Stan 115923887?1 SITE ID: 6920342 MERCHANT COPY Earn a 5% rebate with the BP Visa Take application and Apply Today Thank you for shopping with us! ST# 3561 TILL XXXX OR# 1 TRAN# 1023839 LSH: 9 07/1W 10 20 52 59 EXHIBIT O Capital One Statements payaw s 3 Credits CHARGE Tn iaidim New BalanceUk*NUro Payment Due Date f 1 — $2,093.70 + $0.00 $5,332.70 i $4,664.11 S139.00 MORO 9007 — Feb. 13, 2008 Page 2 of 2 ` r�unei � r nils>; ius r+otrn m.css Card Account 955 _ Capitalolu,• Transactions (continued) � � - small business -unt Information ® 29 13 JAN CONTINENTAL 0057033896894 SAN DE CA :,EDIT LINE $5,000.00 TK#i0057033896894PSGRGOTTwALOLO A >VAILABLE CREDIT $335,89 ORIG. MIA, DEST. IAH I ENE FOR CASH $2,500.00 SIO. X CARRIER: CO SVC 0 CREDIT FOR CASH $335.89 ORIG. IAH. DEST LAS SIO 0 CARRIER CO SVC Q rr 30 14 JAN AIRTRAMR 3'320�37{M1 AYWAGA 5189 50 C LO T K# 33200376=1 PSGIR OOTTWAL.D&O" ORIG. LAS. DEST ATL �c), COG NMI S/O, X CARRIER FL SVC' R klplo. cN (c� i-,J'�jlnlo�•iL ORIG: ATL, DEST: MIA P`fi"� S/0: 0 CARRIER: FL SVC: R 31 16 JAN DEA REGISTRATION 2D2-307.7218 VA �L �5100 113 32 17 JAN PUBLIX #575 SAt MARATHON FL i 596 0 1 33 17 JAN TOM THUMB FOOD STORES, MARATHON FL U V �t r 34 19 JAN FL CORP FILE-INTERNET 850.245.6939 FL 561 996. n v`% 35 21 JAN ORB AP1201011WYEC008 ORBITZ.COM !L 5M.00 36 Zt JAN AMERICAN At 00171746748N MANKATO MN �G TK# 0017174674880 PSGR GOTTWALDILINDA y / % ORIG MIA. DEST ORD I S10: X CARRIER, AA SVC G ORIG ORD DEST TVC L I r SIG: 0 CARRIER. AA SVC G ORIG TVC. DEST ORD �l SIO X CARRIER. AA SVC GX +� ORIG ORD, DEST MIA CARRIER: AA SVC. G _ Payment $1,425.11 37 21 JAN Returned Pay S139.67 38 24 JAN JPUBLIX #575 SA 1 MARATHON FL S39 00 I { 39 25 JAtJ RETURN CHECK FEE �1, 40 25 JAN TOM THUMB FOOD STORES, MARATHON) Fl S � 41 25 JAN BMC,METRO PCS 8TT-315.6074 TX '` i U / 42 25 JAN CITG0106 Q39 MARATHON FL CrV(1�`��' 19 ` 43 25 JAN CITGO 106 Q39 MARATHON FL v � 51 44 26,101 WFNDYS Q25 KEY LARGO FLS24.0 1 — 45 26 JAM DUNKIN 9306057 035 HOMESTEAD FL `Sati.73 46 26 JAI 1 HESS 09564 FLORIDA CITY FL 47 20 DEC PUBLIX #575 SA MARATHON$ FL J �J� �� 48 20 DEC SHELL OIL 57542546M MARATHON F $18 49 49 20 DEC THE HOME DEPOT 6302 MARATHON FL $110 22 50 17 DEC PUBLIX #575 SA1 MARATHON FL S4500 51 28 DEC SHELL OIL 57542546809 MARATHON FL $704 89 52 31 DEC MED - VET 847-6863650 IL Check $his out Iusl a quick reminder that your account number has changed So activate your Card, and \ it you've set up automatic payments with any merchants or utilities, be sure to give them your new number That way. your Capital One card will continue to automatically pay your bills. and you will continue to save time and money. As always, thanks Ior choosing Capital One � (J" A F 11-1- is'' lance Payments & Credits CHARGE Transactions New Balance Minimum Payment Due Date 4— r 1 $2,093.70 + $0.00 + $5,332.70 $4,664.11 $139.00 Mar. 13, 2008 16, 2007 — Feb. 13, 2008 Page 1 of 2 Business Card Account NOW055 Ca itat P One' r Account Information small buil"`ss \L CREDIT LINE $5,000.00 kL AVAILABLE CREDIT $335.89 .DIT LINE FOR CASH $2.500.00 JLABLE CREDIT FOR CASH $335.89 Je Charges (Please see reverse for important information) Balance rate Periodic Corresponding FINANCE applied to rate APH CHARGE es $0 00 0 04356170 15 90% S0,00 $0 00 0 04877% 17 80% S0.00 )AL PERCENTAGE RATE applied this period: 0.00% At Your Service 1.800.867.0904 To cal Customer Relalans or to repot a bst or stolen card Send payments to: Captal One Bank - P 0 Box 650W7 • Uslas TX 75265-OW7 Send Inquiries to: 1 , -rat One- P 0 Box M85 • Sal lake Oty UT 84130.0285 For More Information on your Small Business account: Visit w tm caprtabne comrsniallwsiness Have a question about a charge on your statement? Please refer to the Billing Rights Summary aT the back of yow statement or visit www capitalone.com/dist)utes / PLEASE PAY AT UE 511 INS AMOUNT Pa merits C eediits & Ad'ustments . 1 25 JAN PURCHASE ADJUSTMENT R 96139- 2 25 JAN PURCHASE ADJUSTMENT 1 U`A-' 3 4 25 JAM 25 JAN PURCHASE ADJUSTMENT PURCHASE ADJUSTMENT �► QAA5- ' mr30- 5 26 JAN � PURCHASE ADJUSTMENT D, J�� 96673- ' 6 26 JAN PURCHASE ADJUSTMENT $24b0- ` 7 26 JAN PURCHASE ADJUSTMENT 8 21 JAN PAYMENT11- 9 24 JAN PUBLIX 4575 SAi MARATHON NL t l Jul 10 05 DEC PURCHASE ADJUSTMENT t iw%tY �r'' $15 22- V 11 05 DEC PURCHASE ADJUSTMENT �✓ $W 02- - 12 05 DEC PURCHASE ADJUSTMENT S23 70- 13 05 DEC PURCHASE ADJUSTMENT / S112 30- 14 05 DEC PURCHASE ADJUSTMENT ✓ V 544 92- 15 05 DEC PURCHASE ADJUSTMENT Vy X'1 S10 99- 16 05 DEC PURCHASE ADJUSTMENT `i S6 00- ' 17 05 DEC PURCHASE ADJUSTMENT S40 64- 18 05 DEC PURCHASE ADJUSTMENT \ S42 80- Transactions - - 19 28 JAN FAST CARD FEE )Ci' $16.00 20 03 FEB CLARK 8441 TRAVERSE CITY MI .6&44 21 03 FEB TOM THUMB STORE NO 21 TAVERNIER FL X aawji 22 05 FEB BEST FRIENDS ANIMALSOCIET 435-6442001 UT ;47 2. 23 03 JAN PUBLIX 9575 SA1 MARATHON FL S124 62 24 03 JAN THE HOME DEPOT 6302 MARATHON FL S127 87 25 10 JAN PUBLIX #575 SAt MARATHON FL $113.70 26 10 JAN TOM THUMB FOOD STORES, MARATH014 FL '®CAI 27 11 JAN SHELL OIL 57542546809 MARATH014 FL $43 4 28 13 JAN AGENT FEE 8908122944183 TRAVEL SUPPOR CA S25 00 TK# B908122944183 PSGR GOTTWALD/LINDA ORIG XAA, DEST XAO CARRIER XD SVC Y •PLFAST RETURN PORTION 81 I1)bV'WI1'H PAYMENT OR �OG ON TO WWW CA ITA NlPtOM TO MAKE YOUR PAYMENT ONLINE 46 26 JAI I HESS (19` -4 LURIDA`GIl Y FL �✓ j J l S69 71 47 20 DEC PUBLIX #57 SA1 M�THOII FL 0\ � 4� 48 20 DIfQ SHELL OIL 57 2546809 MA THOU F S18 49 49 20 DEC THE HOME DEP T 6302 MAR ON FL $110 22 IX p575ti - 1 MARATHO fL $4600 / 51 29 DEC SHELL OIL 575425 MARATHOt L $704 89 52 31 DEC MEfJ VET 847-fi86 IL �, II Check this out - lust a quick reminder Thal y r account number has changed So activate your card, and j / 1 d you've set up automatic payments with any erchants w utilities, be spur Y give them yYur new / number That way, your Cap One card will continue to automaticallya our bills, and you will continue to save time and money. As always. thanks for choosing Capital One 1-_~ash hat's In your wallet? B�yrence Payments & Credits )8.70 1$1,521.69 i + FINANCE iCHARGETransactions New Balance $0.00 i+i $2,095.77=4 $2,082.78 )6, 2009 — Mar. 05. 2009 Page 1 of 2 I siness Card Account WollIt1111111111111111•3644 Account Information (IlNoHass/e REWARDS' CREDIT LINE $5,000.00 HI_ AVAILABLE CREDIT $2.917.22 DIT LINE: FOR CASH $2,500.00 I' 'ABLE CREDIT FOR CASH $2.500.00 ce Charges (Please see reverse for important Information) l Balance rate Pet*dw r:nrrearx)lrpnq FINANCE ! applied to rate APR CHARGE ;es $0 00 0 06342% D 23.15% $0.00 $0 00 0.06342% 0 23.15% $0 00 PERCENTAGE RATE applied this period: 0.00% At Your Service • Go a Iraoacilipstohonrom to manage your aot:0unl. of Cal 1.800 867 0904 to report a lost or stolen card or speak 10 Customer -larons ay Online at —-alldaky . or merl rum payment to CeptN One Bark (USA). N A - P 0 Bux 71083 • Chabtte, NC 28272 1083 end Inquiries to: aptal One- P 0 Box 30285 - Sat Lake aty Ur $4130.0255 /manage your Rewards online by visiting min mire/ ,AkyeweWs Cat I.8W 728.3001 Have a question about a charge on your statement? Please refer to the Billing Rights Summary on the back of your �lalemenl or visit w yv w caoilalone can/disoules www.capitalone.com Minimum Payment Due Date $20.00 Mar. 30, 2009 o1EAH MY At LIAV II41 AMOUNI Rewards Summary Previous available balance 15 661 Earned this period 2081 (reflects transeckons Posted during this dung cycle) Available Balance 17,742 Paymen% Credits & Adjustments for LINDA D GOTTWALD #3644 1 16FEB PAYMENT S150870 Payments, Credits & Adjustments for DAVID I.ANKFORD_ N3873 2 14 FEB WHALTONS PET SHOPS MARATHON FL 0299 Transactions for LINDA D GOTTWALD #3644 3 04 FEB SHELL OIL 57542546809 MARATHON FL n % Y $26 82 4 09 FEB TOM THUMB STORE NO. 21 BIG PINE KEY FL `rJ Sit 50 5 10FEB FEB ATTM'822173771 NBI800.331.0,rMCA SHELL OIL 57542546809MARATHON FL C� $12994 J 6 14 7 21 FEB TOM THUMB STORE NO. 20 KEY LARGO FL ' S10 m 8 21 FEB KEYS CAR WASH MARATHON FL PUBLIX #575 MARATHON Ft. ' V S7 W Sl?97 9 10 22FEB 23 FEB UPPER CRUST PIZZA, INC MARATHON FL `�'` �\/ S41 03 11 24FEB CHEVRON00207555 MARATHON FL / 51814 12 28 FEB SHELL OIL 575425415809 MARATHON FL S2' 49 13 03 MAR TRAVELOCITY.COM 800-256-9089 TX S6 `I'' 14 03 MAR CONT INENTAL 0057409890259 SAN ANT ONTO T X $714 I" TKp 0057409890259PSGR GOTTWALO/LINDA ORIG MTH, DEST RSW S/O' 0 CARRIER CO SVC 8 TOTAL FOR p3644 S1039 71 1`11 ASF RETURN PORTION Rn OW WITII PAYMFNT OR IOG Ole TO WWW CAPITAILONE COM TO MAKF YOUR PAYMENT ONLINE �2 ✓ �� `launch?.Partner=sbc:&.94\=Uts;.ratw—emu..,. .. _ .. 500016 >> PSSST... Capital Ones does credit cards —and then some! Need a home loan? A car loan? A savings account? A personal loan? Financing for . iraces or glasses? Capital One can handle it all. Hassle free! Visit capitalone.com for a complete list of products and services and to manage your ,ccount online. 0=21 MEMBER Capita.. FDIC what's in your wallet? 40ER C u tapitalQw www.capitalone.com what's In your wallet? FINANCE 7 L r Previous Balance Payments 8 Credits CHARGE TFansactio s New Balance Minimum Payment Due Date $1,733.68—( $1,778.68 , ; ( $0.00 _J+� $2,382.42 �_� $2,337.42 )( $23.00 } Dec. 30, 2008 I Nov. 06, 2008 — Dec. 05, 2008 Page 1 of 2 J VLEME PAY At LEAST 11 in AMOUNT Visa Business Card Account 1111111111111111111111111111,3544 Your Account Information TOTAL. CREDIT LINE TOTAL AVAILABLE CREDIT CREDIT LINE FOR CASH AVAILABLE CREDIT FOR CASH �✓NoHassle REWARDS' $5,000.00 $2,662.58 $2,500,00 $2, 500.00 Finance Charges (Please see reverse for important information) Ga+d+we rdie PehOuiC Currespunuurg FINANCL applied to rate APR CHARGE Purchases $000 0,04929% 1799% $0.00 Cash SO 00 0 06271% 22 89% $0.00 ANNUAL PERCENTAGE RATE applied this period: 0.00% At Your Service - Co to ymilax Walwe rmm to manage your sccaunt, or Cal 1.800-867.0904 to reporl a lost or stolen card or speak to Customer Relations N ®Pay Online at nm &capitebt amm or mal your payment 10 Capital One Bank (USA), N.A • P 0. Bout 71083 • Charlotte. NC 28272-1083 u Send Inquiries to: u ® Capital One- P 0 Buz 30285 • Sal Lake City. UT 84130.0285 Manage your Rewards online by visiting .� WrAL or Cal I.8W.228.3001 Rewards Summary . _ .—..--- — — -- . _. Prevwus available balance, 11,26 Earned this period 2,339 (reflects trensedions posted during this billing cycle) Available Balance. 13.599 Payments, Credits 8 Ad�stments for LINDA D GOTTWALD #3644_ — 1 13 NOV OF DOCE CONFERENCE GAINESVILLE FL $45.00 2 17 NOV PAYMENT $1,733.68 Transactions for LINDA D GOTTWALD #3644 3 04 NOV TRAVELOCITY COM 800-256-9089 TX 4 04 NOV CONTINENTAL 0057385903055 SAN ANTONIO TX TKM 0057385903055 PSGR, GOTTWALD/LINDA ORIG: EYW, DEST. FLL S10: X CARRIER: CO SVC: X 5 11 NOV SHELL OIL 57542546809 MARATHON FL 6 16 NOV PAMPERED PET KEY WEST FL 7 17 NOV ATTM'822173771NBI 800-331-0500 GA 8 18 NOV WINN-DIXIE 00267 MARATHON FL 9 21 NOV SHELL OIL 575425468M MARATHON FL 10 23 NOV CHEVRON 00207555 MARATHON F L 11 04 DEC I HE UPS STORE #3991 MARATHON FL TOTAL FOR #3644 ®Have a question about a charge on your statement? Transactions for DAVID LANKFORD #3873 Please refer to the Billing Rights Summary on the back of your Purchase Spend Limit $5,000 00 Cash Spend Limit $0 00 statement or visit www capttalone comldisuules 12 06 NOV PUBLIX #575 MARATHON FL 13 06 NOV SHELL OIL 57542546809 MARATHON FL I I k,k$r R' POR110N BFLOW WITI,I PAYMENT OR LUG ON TO WWW.C,RPITALON[ .COM 70 MAKE YOUR PAYMENT ONLINE. S6.99 $715.00 $35.72 $11 28 $124 57 $41.90 $21 12 $20.40 $76 76 $1053 74 $134,51 S64.25 ,d PM /16140 4ccrual Basis Type Date Credit Card 9/22/2009 Credit Card 10/5/2009 Credit Card 10/9/2009 Credit Card 1111112009 Check 11/122009 Check 11/172009 Check 12/6/2009 Check 12/62009 Check 12/29/2009 Credit Card 12n1n009 Total Teleo^one /,Ffavel 9 Ent Meals �Chedr I/122009 check 5/6/2009 Chet► 5/1t2009 Generst Jou V3012009 Cfedd C and 8/132009 Gerwat Jou 8r3112009 General Jou 11/30/2009 --snta!_� teas Travel Num 2614 2605 2623 2624 2637 Stand Up For Animals, Inc. General Ledger As of December 31, 2009 Name Phone Depot Metro PCS Phone Depot Metro PCS AT&T AT&T AT&T AT&T Mobility AT&T Metro PCS 2039 Capital one 2373 Aroma's 2371 Capital one Petty. Frank's Grill Petty Petty. Memo Debit Credit Balance Cnec* 3/12/2009 2039 Capital one Credit Card 10/4/2009 Banana Bay Resort Credit Card 11/20/2009 Delta Air General Jou 11/302009 Petty. Totat Travel Total Travel & Ent Utilities Gas and Electric Check 1/52009 3299 Airgas South Check 1/22/2009 2013 FKEC Check 2/6/2009 2055 Airgas South Check 2/19/2009 2031 FKEC Check 3/1/2009 2034 Keys Energy Services Check 3/2/2009 2304 Keys Energy Services Check 3/9/2009 2078 Airgas South Check 3/12/2009 2303 FKEC Check 3/25/2009 2361 FKEC Check 3/26/2009 2359 FKEC Check 3/26/2009 2363 Keys Energy Services Check 4/9/2009 2340 Airgas South Check 5/2/2009 2357 Keys Energy Services Check 5117/2009 2390 FKEC Check 6/9/2009 2426 Keys Energy Services Check 6/1612009 2437 Keys Energy Services Check 7/7/2009 2448 FKEC Check 7/9/2009 2454 Keys Energy Services Check 7/13/2009 2457 Capital one Check 7115/2009 2479 Airgas South Check 7117/2009 2482 FKEC Check 8/9/2009 2523 Keys Energy Services Check 8/25/2009 2541 Airgas South Credit Card 914/2009 FKEC Check 9/8/2009 2560 Airgas South Credit Card 10/12009 Keys Energy Services Check 1011/2009 2587 Airgas South Check 10/4/2009 2588 Keys Energy Services Credit Card .. 10/6/2009 FKEC. Credit Card 11/4/2009 FKEC Check 11/10/2009 2601 Airgas South Credit Card 11/23/2009 Airgas South Credit Card 1125/2009 Airgas South Credit Card 12/312009 FKEC 99.99 4,107 71 50.00 4,157 71 10-00 4,167 71 6000 4.227 71 305.743-3779 246.75 4.474.46 305-743-3779 256.54 4.731 00 305-743-3779 244.20 4,97520 305-393-0294 144.80 5.12000 305-743-3779 25674 5,376,74 6000 5,436.74 5,436,74 0.00 5.436 74 000 Acct 4802 1370 3739 3644 9703 97 03 50.17 14720 i MARATHON YACHT CLUB _ 998.00 �� 1,14520 Publix 15.56 1,16076 ' 28.10 1.18886 Marathon Pizza 807 1,196 93 McDonald's 320 1,200,13 1 20013 000 1,2001-3 000 Acct 4802 1370 3739 3644 72169 721 69 211.52 93321 j 105.00 1.03821 j Tolls 7.75 1.04596 1,045.96 0.00 1,045.;36- 2,21.E 09 0 QO 2,24609 000 000 RRW28 154 10 154 10 19856 35266 RRW28 51 12 403.78 154.85 55863 Spay Clinics 68.35 62698 Spay Clinics 120.27 747 25 RRW28 30.96 77821 51 66 82987 163.35 993 22 143.22 1,13644 Spay Clinics 68.35 1.204 79 RRW28 40,15 1.244 94 8781609-01 21.34 1,26628 515490010 253.28 1,519 56 8781609-01 106.09 1,62565 Reimbursement for water bills. 15281 1,77846 515490010 29034 2.06880 168.80 2,237 60 Airgas South 58.87 2,29647 RRW28 466.06 2,762 53 515490010 341.44 3.10397 Big Pine 178.31 3.282 28 RRW28 97 13 3,379.41 311.58 3,690 99 10898 2.00 3,692 99 37372 4,066 71 10898 10'),08 4,16979 Big Pine 364.43 4,534.22 297.22 4,831 44 321.54 5,152 98 110447705 200 5,154 98 7$.17 5,233 15 129.39 5.362 54 276.24 5,638 78 Page 39 Cash Management Page 1 of Image Front Back ,.�. •.Y: Y.1 :•►�Y' . f.VS. •.+V 1. /�� l -yi. r�lY7• '� 1� �.1rj' �. aY 'i�l :,Y ... �:� 'YM �f�•.A��.,j Vi! f��.. . 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C Q C Or C N d > d C d d d C/ a /) d C a y_. d IZ a, a o4 a C a a s WQj E c oy a a a a a N a o a > O$ O D O O c O d 3 a O > o sG ,� O 0.O 00 f0 r r OA `^ �n t a uri l7 n c 'in 'C rii �' r^ �: r^ `^ l.7 uri `^ in the a/f 7 p N Y N w cu to � N � N a N OO OO 0 OA N � H CD r H OD O o C O ry O O O O$ O O O (��q o O Q O O O O w O O O J U V1 . U m U J : u U !2 U m J _J = J u C V J J u J U Ur :4 U U : c aA E C co ca to C u c 3 m ai 3 c c 'a CO n�. $ c CL F— = O o o R i� ° a r, .a c°i c J ` ; d tn m m w m • 00 C Cr� • O mCD Vf • N• EXHIBIT Q Emails to Blessing From: Shari Blessing Sent: Thursday, September 02, 2010 3:56 PM To: sntathenata-monroe_cclerk.com. Subject: Fwd: Re: Here is the second ---------- Forwarded message ---------- From: Linda Gottwald Date: Tue, Oct 13, 2009 at 2:44 PM Subject: Re: Re: To: Shari Blessing Hi Shari - Sorry it's taken so long to get back to you - the pile on my desk is a mile high - this is payback for vacation! I've had a chance to talk to Lorie and Veronica, who are on the SUFA board and I think I can answer a few of your questions now - First off, a few clarifications - I said the monthly stipend would be between $860 to $1,000, but after talking to the board, we would need to keep you at roughly 33 hours per week, to keep our payroll in balance. You would start at $10/hr. and it works out to $1,320 monthly minus the housing stipend of $800 per month (covers rent and all utilities) so that leaves S520 (plus my $150 to you for cat care). Your tentative schedule would be : Sunday (Big Pine shelter (8-12), Mon. 8-12 (Marathon), Tues. 9-5 Marathon, Wed. off, Thursday, 9-5 marathon, Friday, off, Saturday 8-3. We could certainly modify this if needed... hours a week I) The 20 hour work week would be for January, February and March - you could either continue to stay at the house or opt to take the money (SHOO) if you prefer another place...l thought 1 would be back up to TC in January, but SUFA north doersn't look like it will open until April. 2) In March,the pay would increase to $15 an hour 3) 1 think you could find a part-time job without too mch trouble, but 1 am not sure if it would be related to law - I would certainly check with the lawyers 1 know, and also a few friends so that you could have me as a local reference... 4) After three months, you are eligible for health benefits at a rate of $249.60 a month (SUFA pays the other $249.60) ...so that works out to S 125 per paycheck, paychecks are every two weeks ... After 12 months, you are eligible for 401(k) benefits, employer match of .25 cents per dollar up to 15% of paycheck. 5) No problem with Sadie coming down, I'm sure we can arrange something. 6) For holidays, I think we can accomodate your visits... 7) no problem painting bedroom I am sure I am forgetting something, but for now, hope this is helpful - looking forward to hopefully seeing you soon! Linda ----- Original Message ----- From: Shari Blessing To: Linda l'ott%+ald Sent: Sunday, October I I , 2009 5:42 PM Subject: Re: Welcome Back! A few questions to ease my mind before I head to Florida ... 1. The 20 hour work week would only be for January and February and my housing will continue through those months? 2. In March, what does the pay increase to? For some reason, I think you said $ l 5.00/hour. Will my paid for housing continue at that point even with the pay increase? 3. Do you think it will be difficult to find a part time job? I am willing to do whatever - wait tables, etc. 4. Does Sufa pay for any part of benefits? Do you have an approximate cost of what I would pay? 5. And lastly, I am not going to bring my dog down until January but I would like to bring my shelter dog down. Her name is Sadie and i would like to try to get her adopted down there. I would like for her to live with me at your apartment and then bring her to the shelter every now and then to advertise her. The problem - i need to let you know she doesn't like cats. I can obviously control that when I am there and put her in the bedroom when I am not - she doesn't scratch or fight or anything. She is 10 years old and perfectly well behaved but i had to get her out of the shelter so she wasn't killed and i miss her terribly. So I really need to bring her with me and find a good family for her. And you can be sure I would keep your cats safe. She is not that bad - I just wouldn't leave her alone with the indoor cat - I believe you said you weren't taking that cat right away? If you are, then there are no worries I guess. Let me know your thoughts. 6. I really would like to come home for Thanksgiving and Christmas. Maybe Wed night to Friday morning for Thanksgiving and the 24th thru the 26th for Christmas - just quick trips. Would that be ok? 6. And lastly and least important - can i paint the bedroom a really light blue'? Obviously - not a deal breaker. Linda, I am really excited about this opportunity and really want to make it work. I am hoping the Sadie thing can happen because she is so special to me. It was hard enough to leave my 700 other animals, not sure I can leave her. Give me a call when you have time and we can discuss and I can head down very soon! Look forward to talking to you and coming to Marathon. Shari On Mon, Sep 28, 2009 at 3:07 PM, Linda Gottwald �wrote: Hi Shari, It was very nice talking with you this afternoon - I wanted to give you some details about the position - for the first three months, we offer housing (one bedroom furnished duplex apartment down the street from the shelter) , including utilities and cable, and then an $860 to $1,000 stipend per month, based on the calculation of a 32 to 40 hour work week. After 90 days, you would be eligible for health insurance and a 401(k) plan. In January and February, the stipend would drop to a 20 hour work week ( because I 'll be back in town and working ) and then in March, it would shoot back up to full-time with a salary increase. After Feb., there is the option to continue with housing or opt our for direct hourly pay in lieu of housing. (It is extremely difficult - and expensive - to obtain housing here, which is why we offer it). In addition, I would pay you $125 a month to feed my cat colony of five. which live outside next to the duplex. I am leaving for France for one week this Sunday, returning on Monday Oct. 12th. I f you would like to come down during that time, it might be a nice chance to see how you like it here. I would like someone to be able to shadow me for a few days before I leave for Michigan - and I hope to leave by Oct. 19th. Anyway, a lot to think about, I'm sure ... Let me know if you have any thoughts or questions.... Linda. ----- Original Message ----- ----- Original Message ----- From: Paul Arrighie To: ul'a 1 u hell5Outh.net No virus found in this incoming message. Checked by AVG-,�.r\i.avgxom Version: 8.5.421 / Virus Database: 270.14.912428 - Release Date: 10/11/09 06:39:00 EXHIBIT R General Ledger Rent Payments Cash Management Page t of 1 Image r Front p-��ivl:0 25 9 STAND UP FOR ANIMALS INC. tOSSO AVIAY*N BLVD � MARATHON. FL 33= I YAl IV !He � l 'illFt t� LjJ1 C.t.� ' .c „MOaarae.a►K►rrav � , Muaalse, Fb+e.s20w�`. .w�..nlrw0o.rrH:ma 925 2 50 9 i Back I �a Retum To Details a er eeeFDIC L-J Copyright 2004. Digital Era Banking Services https://online.myl00bank.com/CM/cmimage?10109255?2509?2009300?1249.00?Check Number?Descend... 9/9/2010 -ash Management Page 1 of 1 Imaae Front ,�,•li,� 2612STAND UP FOR AN DAIS INC. kAARATt}�ai, Fl. xlp50 rota 1/ �I AK IS iivn,(x,ri�&we ,f,r�t+�y At*fu. e»�r .f��►� s e itia`i� � . n2�00wnaa•iah.at 1�j �'�•.� wwwa�. naaa �aeo • •.+.i+r+oabrrcaan NrMv_ _ A_O.. `C' ' �9255�' 26i2 Back • 600 r/ `'�M' 1i;a�, sl�:�`T'1!a`•. talsY,t�lfa►�� ).1�A1;.4t�� 3 Retum To Details Member Copyright 2000, Digital Era Banking Services https://online.myl00bank.com/CM/cmimage?10109255?2612?2009341?1249.00?Check Number?Descend... 9/9/2010 -ash Management Page 1 of 1 Imaae Front � t 2641 STAND UP FOR ANWALS INC. � t4l1)0 AVIATION gt.VQ .� MARATHON. 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Digital Era Banking Smicaa Oq1� IBNgD�lI»I https://online.myl00bank.com/CM/cmimage?10109255?2781?2010097?450.00?Check Number?Descendi... 9/7/2010 12:00 PM Stand Up For Animals, Inc. 07/1e/10 General Ledger Accrual Basis As of December 31, 2009 Type Date Num Name Memo Debit Credit Balance Rent 0.00 Check 10/20/2009 2509 Coral Construction Temporary housing employee 1,249.00 ,249.00 t2,498.00 Check 11/30/2009 2612 Arnie Steinmetz Rent for Blessing 1,249.00 Total Rent 2,49800 0.00,498.00 0.00 Repairs 0.00 Equipment Check Repairs 1/16/2009 1699 Capital one Home Depot - Gas Dryer 47.16 47.16 Check 2/9/2009 2065 Capital one Home Depot - Gas Dryer 16.93 64.09 Check 3/12/2009 2039 Capital one Home Depot - Gas Dryer 64.49 128.58 Total Equipment Repairs 128.58 0.00 128.58 Janitorial 0.00 General Jou... 3/31/2009 Petty... Home Depot: Scrubber,Bounty 46.14 46.14 Total Janitorial 46.14 0.00 46.14 Lawn Services Check 6/19/2009 2469 Larry Schiffman Yard Work 40.00 0.00 40.00 Check 8/25/2009 2547 Larry Schiffman Landscaping 40.00 80.00 145.00 Check 9/11/2009 2567 Larry Schiffman Landscaping 65.00 _ _ Total Lawn Services 14500 0.00 145.00 0.00 Maintenance Check 2/712009 2033 Home Depot 6035 3225 0352 1043 63.02 63.02 Check 5111/2009 2371 Capital one THE HOME DEPOT 6302 MA... 3.19 66.21 Check 5/30/2009 2381 Capital one THE HOME DEPOT 6302 MA... 6.37 72.58 Check 5/30/2009 2381 Capital one ACE HARDWARE OF BIG PI... 7.51 8009 Check 7/4/2009 EFT Capital one THE HOME DEPOT #6313 K... 5.91 8600 Credit Card ... 7/612009 Home Depot 329.00 8.54 41500 423.54 Credit Card ... 7/6/2009 Home Depot 37.79 461.33 Credit Card ... Check 7/6/2009 7/13/2009 2457 Home Depot Capital one Home Depot 24.57 48590 Check 7/13/2009 2457 Capital one Home Depot 9.49 49539 503.33 Check 7/13/2009 2457 Capital one Home Depot 7.94 9.00 512.33 Check 7/13/2009 2457 Capital one BP Ture Value 26.85 539.18 Credit Card ... 8/18/2009 Home Depot 7.94 547.12 Credit Card ... 8/20/2009 Home Depot Home Depot 39.72 586.84 General Jou... General Jou... 8/31/2009 8/3112009 Petty... Petty... Specialty Hardware 2.97 589.81 Credit Card ... 9/3/2009 Home Depot 15.88 16.64 605.69 622.33 Credit Card ... 9/11/2009 Summeriand Ace Hardw... 4,27 626.60 General Jou... 9/30/2009 Petty... Home Depot 11.88 638.48 Credit Card .. Check 10/1/2009 10/22/2009 2488 Home Depot Don & Sons Fence Co Fence Repair 150.00 78848 Credit Card ... 10/23/2009 Overseas Lumber 35.99 26.85 824.47 797.62 Credit Card ... 10/27/2009 Home Depot 4.62 802.24 Credit Card ... 10/27/2009 Home Depot 7.49 809.73 Credit Card ... 10/30/2009 Ace Hardware Specialty Hardware 101709 4.62 814.35 General Jou .. General Jou_ 10/31/2009 10/31/2009 Petty... Petty... Specialty Hardware 101009 6,77 821.12 General Jou_ 10/31/2009 Petty... Specialty Hardware 102309 1.51 822.63 830,57 Credit Card ... Check 11/5/2009 11/16/2009 2652 Home Depot Durable Fence Co Dog Fence 7.94 1,000.00 1,830.57 Check 11/23/2009 2619 Durable Fence Co Dog Fence 1,900.00 7.94 3,730.57 3,738.51 Credit Card ... 11/24/2009 Home Depot 36.47 3,774.98 Credit Card ... 11/24/2009 Home Depot Walgreens 111609 6.98 3,781 96 General Jou... 11/3012009 Petty... 18.03 3.799.99 Credit Card ... 12/1/2009 Home Depot 25.93 3,825.92 Credit Card ... 12/2/2009 Home Depot 35,33 3,861.25 Credit Card ... 12/16/2009 Home Depot 7.94 3.869.19 Credit Card ... 12/17/2009 Home Depot 25.21 3,894.40 Credit Card ... 12/18/2009 Home Depot Specialty Hardware 120409 1.26 3,89566 General Jou... 12131/2009 Petty... Specialty Hardware 122108 8.90 3,904,56 General Jou... 12/31/2009 Petty... 3,931.41 26.85 3,904.56 Total Maintanence _ 4,251.13 26.85 4,22428 Total Repairs Page 33 --r" PM 07/16/10 Accrual Basis Type Date First State MM - 2482 Deposit 1/1012010 Deposit 1/19/2010 Deposit 1121/2010 Deposit 1126/2010 Deposit 1/29/2010 Deposit 2/1/2010 Deposit 2/3/2010 Deposit 214/2010 Deposit 2/5/2010 Deposit 2/5/2010 Deposit 2/8/2010 Deposit 202010 Deposit 2/10/2010 Deposit 2/12/2010 Deposit 2/16/2010 Deposit 3/8/2010 Deposit 3/9/2010 Deposit 3/12/2010 Deposit 3/19/2010 Deposit 3/22/2010 Deposit 3/23/2010 Deposit 3/24/2010 Total First Stale MM - 2482 Marine Bank - 9255 Check 1/1/2010 Check 1/1/2010 Check 1/2/2010 Check 1/2/2010 Check 1I4/2010 Check 114/2010 Check 115/2010 Check 1/5/2010 Check 1/5/2010 Check 1/512010 Deposit 1/512010 Check 1/5/2010 Chock 11612010 Check 1/7/2010 Check 1/7/2010 Check 1/7/2010 Check 1/8/2010 Check 1/8/2010 Check 1/8/2010 Check 1/8/2010 Check 1/8/2010 Check 1/8/2010 Check 1/8/2010 Check 1/11/2010 Check 1/11/2010 Check 1/11/2010 Deposit 1/11/2010 Deposit 1/11/2010 Check 1/13/2010 Deposit 1/14/2010 Check 1/15/2010 Check 1/15/2010 Check 1/15/2010 Check 1/1512010 Deposit 1/15/2010 Check 1/18/2010 Deposit 1/19/2010 Check 1/20/2010 Check 1/20/2010 Check 1/21/2010 Chock 1/21/2010 Check 1;21/2010 Stand Up For Animals, Inc. General Ledger As of March 31, 2010 Num Name 2641 Arnie Steinmetz 2642 Hill's Pet Nutrition 2682 Monroe County 2683 Monroe County 2684 Webster Veterinary Sup... eft Allstate 2688 Bumps & Bruises Vet Se... 2689 Tia Stotts 2690 Adam Ball 2691 Dave Lankford 2638 AT&T Mobility 2692 Adam Bell 2695 Don Denot}, DVM eft Paychex Tax Payment eft Paychex, Inc. 2693 Adam Bell 2696 Marathon Garbage 2697 Pet Heaven 761 Bentley, Katie D 762 Gottwald, Linda D 763 March, James P 764 Lee A Mathews 2698 Merial Limited 2699 Airgas South 2700 Adam Bell 2701 Bumps & Bruises Vet Se.. 2649 Monroe County 2650 Capital one 2651 Avid 2702 Webster Veterinary Sup. 2703 Adam Bell 2704 Don Denotf, DVM 2742 Dave Lankford 2706 Tia Stotts eft Paychex Tax Payment eft Paychex, Inc. Memo Debit Interest Deposit Deposit Deposit Deposit Deposit Deposit Deposit Deposit Deposit Deposit Interest Deposit Deposit Deposit Interest Deposit Deposit Deposit Deposit Deposit Deposit Rent for Blessing RIME TLVe Qw 697612 Shelter Fees Shelter Fees Accl #100132196 Spay Clinic Clinic & Casual Labor day labor Casual Labor 01/02 Deposit 305-393-0294 day labor Clinic PR01/02/10 PR01/02/10 day labor 79341 #1841 PRO1102110 PR01/02/10 PR01 /02/ 10 PR01 /02/10 81429 29534 day labor Deposit Deposit Spay Clinic Deposit Shelter Fees Boa Microchips Acct#100132196 Deposit day labor Deposit Clinic Casual Labor Clinic & Casual Labor PR01/16/10 PR01/15/10 244.58 533.00 490.00 2,505.00 24000 525.00 3,256.00 410.00 310.00 750.00 510.00 221.90 620.00 600.00 565.00 kW.24 921.00 1,270.00 271.00 1,175.00 921.00 795.00 17 ,135.72 Credit 0.00 k4*e6(A 1,249.00 1,085.00 320.00 215.00 2,539.48 464.07 110.25 85.00 130.00 195.50 751.00 130.21 45.00 258.25 1,699.57 845.67 95.00 312.79 95.00 594.25 2,027.22 495.98 801.34 260,40 13.70 40.00 300.00 1,392.65 293.00 1,175.00 300.00 2,029.37 262.50 371.25 645,00 50.00 21,E56.38 169.25 170.00 40.00 1.678, 65 836.56 Balance 224,238, 52 224.483.10 225,016.10 225,506.10 227,811.10 228,051.10 228,576.10 231,831.10 232.241.10 232,551,10 233.301 10 233,811,10 234,033.00 234,653 00 235,253.00 235.818, 00 236,021.24 236,942.24 238,212.24 238,483.24 239,658.24 240,579-24 241,374.24 241,374.24 10,323.26 9,074.26PA 7,989.26AC�r 7.669.26 7,454.26 4,914.78 4.450 71 4,340.46 4,255.46 4,125.46 1929 96 4,68U 90 4.550 75 4,505,75 4,24750 2,547 93 1,702 26 1,60726 1,294.47 1,199 47 605.22 (1,422 00, (1,917.98) (2 71ci 32) (2,979, r 2) (2,993.42; (3,03:s.42) (2,733.42 (1,340.77) (1,633.77) (458.77) (758 77) (2,788.411) (3,050.94; (3,422.19) (2,777 19) (2,827.19) 19,129 19 18,9%94 18.769.94 .1 8,749. 74 17,071 09 16,234.53 Page '1 EXHIBIT S Utility Bills m ru - - _ ----7 U i I o O � � I i i li i C71 u > 7 a Q I s G1 co L In p h _ _ m o j D'E d w b E > m c �. O m O w c m v Ii a a�rQ m N y D O a I u, m cn _ J (n J; Z U_ 0 V) N O N t O C C E cv Q O 0) 0) N u c0 u O r N y N Q L 'D p N — C > tT p Q 67 CA W m O +� OM E 0 C� �cp yaLL u c 0o Y Qi Y m S c a 3 u O _ u CD o p v y 3 Y o o Q LL � o ui J 0 0 oLO vi y ca - 'i UJ CDO N v w u cu -j >d> i LL V *i OTO aci m aMa ll. o000 cr Z O O 0 C w YY LL H 0000 r-Na aoov l Ln Ln a h m N 0 � I - f � �J -A o: _y. u M = 07 u @ U ( y @ 3� L U C tU) u y C m 0 N U E CD 0 �uvam «• w «. ca I: co 0o n n n n r n n n n r- r� O O O G O O G O O O G O O O O Q O O O G O O O 0 O O N N N N N N N N N N Cv N N ca m OOOL, �N STAND U► FOR ANIMALS, INC 1583 1 INla AVNTIONSLVO P"3WT4*4rM o,4,uN rNRAnarr. n acre Dets j Fay tithe 1)rderot MARINE BANK ��25 158i d0000055625r' 4W„A,IMY � �IIrMY.tLrti�M7•,r,�vMYtyYi4�Ai,r_Y�wr �.Www 1 4•w r•• ..... , 4ra.wwr.Iu w. Number: 1583 Date: 04101/2008 Amount: $556.25 STAND up C FOR AcP"a - INC 12586 i TetTrAVMOAWHOVD FFI7aaT67na �7 •sleRlartorLwarM. UafS V ►wtw ry Dollars. e8 2� NE BMF.',; Lag 2@0C+7b 1@? t 559� Fee �!�yn�E�gL- Io9I{ -5:t��5+w� . �9255c tar. .0000000771700 Number: 1586 Date: 04/01/2008 Amount: $77.17 STAND U► FOR ANIMALS. INC 1589 INN AVN110N aLV0 III %b1Wl'1r I� //�///Ly LL,Ii,.eR �. Bay to tl, a .._._—.-. LMMTNON. /L 1aN0 �.. ... .,.,AAMF.i%�I�,�,�•- .. .' .. Order o 4 I MARINE BANK i For r 255e 1589 Number: 1589 Date: 04/04/2008 Amount: $69.32 STAND OF FOR ANIMALS, INC 1593 - ' INN AVIATION SLVO /It 361144"n$ LLulleu MAR.rNat,nawN Dole Lathe Or derof �^ JJI•�� Dollars ® iz —MARINE BANK rof5 3L2%QZ_S2-IDtiis1P J[QeY _. I` 92S5"1593 v00000001BBW 1 Number: 1593 Date: 04/07/2008 Amount: $18.86 STAND OF FOR ANIMALS. INC 1596 Ise* AVA"M aLVO III witlO.Tne MARATHON. F►mm Data 'rr� -�• �%j' 1F I4riAN Hy to the Order or, 7'✓1 ->*-t •� _— . I S— Z-A Dalian r MARINE BANK For 255' 1596 Number: 1596 Date: 04/02/2008 Amount: $225.00 STAND OF FOR ANIMALS, INC 1598 Io►NAvwramSLVD PHW&T4aam aT-oII,IN WAPATHON, wawa Dote Pay to the Rouen 6 c:.= MARL E BANK 25SN' 1598 Number 1598 Date 04/04/2008 Amount $36.00 STAND UP FOR ANIMALS, INC 1584 Ian AvIATWNSWD FNar74a•Trn C s,,,,,.,. MARATHON. VL awla Dsts .,Ae/ �n Dollars tb L ^' MARINE ,BIIA�IN,AK For .•''1'e.!^L..'t _ 255 1584 r00000004125t Number: 1584 Date: 04/01/2008 Amount: $11.26 STAND UP POR AMMALS, INC ism INN AVIA1I011 atvO FN 20W71741`71 rwnTaeltaaalm, DauL�S1�D q ' It j OrdPay to the T ll'. 1 $ er or _---�• •�, dvt� 4•�� Dollars & E i NE BANK i Fee W 2550, 1588 Number: 1588 Date: 04/01/2008 Amount: $89.14 Y . STAND UP PON ANIMALS, INC 1591 INN AVIATION aLVO Iw 06-743 N ''t - 1 -o it rt MN NNIATIIOM III. low Dw , Is By — Under of � � (try r Uo11an a ._ MARNktMK f WctNrtr� , 255s• 1591 Number: 1591 Date: 04/02/2008 Amount: $80.00 STAND U► PON ANIMALS, INC 1594 I"" AVIATION favo RI JeFTW/n �7i� 6u,NN 1/MATIION, n =M Deu • V /� Oryderolf �3._Y1.i..Gi ♦ %��f� ��.Lc �. t $ 23" MARIN�8 255r 1594 4f00001234?O% Number: 1594 Date: 04/03/2008 Amount: .23470 ^<.I�Cv:[+i't'.I'�vr^'r['.r,v,[r,,v;�•l\+,\r., .:.:r ),vi\, i\'. �.: \�)[•:.C•. \/.,'.♦ STAID U► FOR ANIMALS, INC 1597 Islas AVIATION SLVD FN 3011-74" 7 W I.—M MAAAr1ION, /L 33M Data Pq Ory to` Ce den __ ,4& -d I $ ' /? 8 Dollars MARINE BANK Il`r 0- — 255r• 1597 .0000017600,•, Number: 1597 Date: 04/03/2008 Amount: $178.00 ..At STAND U► FOR ANIMALS, INC /NNAVNTIONNVe P 34.104M Y.,tlutN MAAATNON, ft 37061, Data Pay to tho XAFtha BAN ` e„T _ �, ,r� ram-- � s =a 9-�•�,.,�IA.- t--,,moo - � ' 25SI' L599 R. Number: 1599 Date: 04/04/2008 Amount- $95.00 m RJ O n u � D O C Q ri nr m C u; O C7 I w+ uo C W CL - C) N Z O O d a m O C C C p O 0 0 W ul O N.0 io v E a (n 0 Z U C Cn m � E O O L C EEp � � U J n � y„ v N w2s2 L � i M O) Q M N UO 0) O D u- O u � � c � cUv 3 U m3 YCD aw CY, Q E Cu Q LO c u, j 'D U (n c O o m Ouj� T MLL Y ,.J. W C LL M - Q Z 0) Ch O QC)Q 0 O fY Z O Q m D D C, O M "1 00 Ln O Cl R P- ' r- .- N 0) r• (14 c 0) 0 v 00 ui CD v 00 - N M N Of CO 00 ,f 0 i M oo n L ICI � U N N U rn a m U 4] Mac U G! C7r C = M O l6 u D U N C) N m f0 C) fy0 m @ >'r0 >m Q L > > 7 1 <14 O O E i7 c v E N C p a v E m o a 00 CO CO r` r- r` r- r- ram- r- r� I- r- �., CD000000000000 �« tp 0 0 0 0 0 0 0 0 0 0 0 0 0 N N N N N N [V N N N N N N C C7 O •O 7 H d N O N — C V v O O r) ID v OC U M0 _ C u O U d O I O. @ LL- ❑z0cna-� 0 y ��Q� C STANO,UP FOR ANIMAL, INC IWO IOfY AVNTgN aLVO /N OaYFW ne y„a•N MARAr NON, rL e+tw Data 4 "a wthe rt' ') Odbn A �:i MARINE BANK .rsils) w�t� lo)tsu•I D< I 4r4lr, Y ~ {I4I.!rl ^�• It Fe 255t' 1600 Number: 1600 Date: 04/08/2008 Amount: $167.50 STAPH) w FOIN Ae1leeAr.s, tteC jM� Y 1e05 twAY1AINW"M rweeSlasmre wRawelR w ITew sNTo1N r Fty to the _ Order of NEBANK For t841 ?00000080000� 1 `�— Number: 1605 Date: 04/14/2008 Amount $80.00 reiriim S _ _ - oulwaru Tu uer conrr.. MrANe U. roa.rrrAu, INC VMA� Mw G N mY I,.A h�r0 si / •- MARl21E wK�aan.n m rAr a�i0rra� '� G Pw �•S 7V! 7 •iFr 4 tbf/{/1] „ u �`:oc7oLLLLo•: Do totD+ass r,co�000Lsoni __��tss.tcaa /000004507L/ Number: 1608 Date: 04/10/2008 Amount: $450.74 STAND UP FOR ANIMALS. INC 1610 103N AVWa rN w►r•aam MMAIWAWIAIION, IL 771W Data "ay to Mro1r L 0 0 allure c: t + MARINE BANK j ,� �� •}� /j t L Far Ch�a'r- •...... �.•UYIOiv— �"`_`-Iwa.s.•Y.� j 1 255■1 16 40 i Number: 1610 Date: 04/10/2008 Amount: $220.52 STAND UP FOR ANIMAL, INC 1612 INMAVNIgMKVC FHaOY743.0rrr MAM11rDN• n aAw Data o-u,lrn Pay to Um r Ordor 1 $ 9 Dollar. 8 4 MkIhNE BANK Par ..•Git�A< i III, Number: 1612 Date: 04/15/2008 Amount: $50.83 STAND UP FOR ANIMAL, INC 1614 f 100la AVNOMTH rN 00YlWrn , I•IARATrtON.N, n sow Data S u•n11e» Pny to the oraarar ,�� S /79IQZU 2� �'-' c �Do11Drt 8 fir_ MARINE BAND 255 1614 For •.'000001?9a0,.' Number: 1614 Date: 04/09/2008 Amount: $179.80 J��a• STAND UP FOR ANIMAL. INC 1604 i Iaew AVNrVNNLVO PH3W74s41R MARATHM n 33010 Date i rawtn. iOrderol� $ 411-0' MARINE BANK For 0. 2551/ 1601r r000002600(w Number: 1604 Date: 04/1012008 Amount: $260.00 pAwwFeweAeelrwa,w teoe trAtNettelltl e�iltl�i�w i .r.r.w Zia the orof - S Z/Qpt! ' Delfan BFr MARINE BANK qlkqk For— /o D / E Z L Qi�. •,�„~1c� 255t' 1606 I•'00000L.0084r' Number: 1606 Date: 04/11/2008 Amount: $400.84 ~~ STAND U/ FOR ANIMALS. INC 1609 IeeN AYNTA)N <vo rNOWO.AT �j 6HiMM WM»Ipr,, n aarM Dyer Q Pytn Order ot�(I/�-N.� 1. �2 I S J!'-Z • ''� Doll. ®is MARINE I r)0v kNOW 19 1376 QW343-5 A Por_48D-ODo�Sa_Cd4� I t55M 1609 .00000011.290.0 Number: 1609 Date: 04/11/2008 Amount: $142.70 STAND u► FOR ANIMALS, INC 1611 • talW AIINTch O.VD rN a0YT4-Trr 7t UWT.MK FL=a D010-_-irk¢! I th. Order or DoUare e,::,. MARIN1,E B1 rrK. . ''Fac '' �.?�J•,..'.. An III 2 5 5a• 161 1 ;;'., ':` arreaN rr�+•"r+ Number: 1611 Date: 04/15/2008 Amount: $167.70 STAND UP FOR ANIMAL, INC 1613 10{NI AYNTON O W D ro ass n"Yra WRIATNDN. Ft 77010 ��/`V Da f' I y4 •y 1 Pay wtht o MARINE BIAI4 7 Far 3�7377_ {� 255 1613 » 11�p�11 Number: 1613 Date: 04/10/2008 Amount: $184 27 W� STAND UP FOR ANIMAL, INC 1615 IOUIIAvArK rBLVD nrao►7Wrre aw (� OS MW7HON, FL 70I)aM r,•„11nA Pay wthe �yT A_ �OV lameOL •�1 �•'�'jh� Dollars 6 MARINE BANK 25S■ 1615 Number: 1615 Date: 04/14/2008 Amount: $160.00 0005 rn ru CO Gp 7 C7 co C) CM V O) p - Oi N q !-- - N 1n I� .- N C" E r� c (n - rn 11 � N ci oi 1-4— CA Ih n N N moo - N c (Op 1c> Q co D a' N y l u L o i Z q � l U Z p o a E a C C C d a a Q V p a' o E E-o E m �' ` o L m o o _a _m E w ' h �' � p a 7 3 y a O O� ), a J v, Z u o U)u, a� E z —o a _ Lq U (U N L U C1 i 3 � a a � w t y m a) V c O w m N fC�p, N G�OI p N C d 7 i O a V U O a >E zr LnICT _! O _. O N cncn a O a ox ca v g Ym3 a'- a : N �aYr°' 3 Q' w c N o Q Zn O J ..',i� j o p W CO W CO h fh 1_ I- 1� r. aoC)O000'oo00 a o O O o O O O O O O O O. �- 0 Q N N (� i Ouio a J m a Z a >` M (Z LL ya1 1 i> o 10 �\ Q Z U a C O _ O�_Oz oo ` O n ul 2 N ( 0 li — 6 c rn G � L L u U♦ - ?-• a a a o u a:-3 3 ro ccro ...a,....,r+�•u+s.w..wAv .__.. _-«.s.r..r�a�RaA•a ....awry---...w...r.. STAND UP FOR ANIMALS, LNG AIT' Ieae Av1At*. kvo A Ift"4 1648 VAAATNDN. FL a3OaO 1Y Half S ' 3 •� \ an,1•n Pnyulthe 'y� _ ('�jS''j Order or I f l 1 1 r n Ilan 8 ?= MARINE B K' For ` 255■ i648 e00000994T9! Number: 1648 Date: 05/07/2008 Amount: $997.79 STAND U► FOR ANIMALS, INC 165 1.1001AWN eLVO M w3Liyarn Il1, MARATHON. IL aaole DAL. Mtothe .� , are�esr�J I f la i 90,11 - Dvlly/ 8 MARINE BANK For A G6Q/ �5t u� 255 1653 .00000D3292910 Number: 1653 Date: 05/15/2008 Amount: $329.29 STAND UP FOR ANIMALS, INC 1855 IOW AVVITION 11WO PN 711/yarre 411I1.•N MARATHON. FM L 33 Date ._.,,S!1_ n O' I. ..� oth• MARATHON. crafter .r G,1F�••vA - I $ b5' l7SEai/.'; • • ._ ,� j, r."`�- Doug" a ai— M k E K For A11�1'r ..,...w ¢ /t.�•t.' ,�,. rL L.� .. 2 5 50 16 5 5 .Innnnnn a cnn 1 Number: 1655 Date: 05/19/2008 Amount: $35.00 STAND UP FOR ANIMALS, INC 1666 INN AVlAOAN wAr.}ana wAAT AArwN. N.FLawx Dol• �/•-(=J- wiu,wn � pay to the ' Orjdv�rr,u��((j1 $ �t2 S.rl�►�flr�lp�2 Tit11�yP� Ctt1(Q �� (CXJ' Dollard 8 :_.. d MARINE BANK ear 1 25Sr 16 � Number: 1658 Date: 05/13/2008 Amount: $113.38 ' IIANO UP FOR ANIMALS. INC I +yw AMI PI Af4yarn 146BillZ MMAT"O". M1W Datew'nw 1 � P`.y- the jOrderoIto 01 $ .208 ... I 10 Dollar* 1 MARINE BANy ) (. For,�I f.(iLtA_4Qr SI,`7 255. 001." r• i662 +0000020a•' Number: 1662 Date: 05/15/2008 Amount: $208.00 STAND UP FOR ANIMALS, INC 1664 Ia/w AVMT01r RVe M110l.ryarn / MARATHON. FL aa•W Pay to the .•�,,� Q ' Urderor /7/-cilAst 'q "7Q MARINE BANK 2551• i66b Number 1664 Date 05/19/2008 Amount: $197.00 F STAND UP FOR ANIMALS, INC 1651 I +OWAVMfpNSLVO R7a0LTLaJrra a511N11 IrAMTIrON, n aww Do,. C" Yay tithe Order or - I[' 1 I I$ j r --t�.+Aa_nfiµ Q^•u4- 1. Dollard 8 r MARINE BAN ? t, For 1.Z-1 165i I000002'1803r'? Number: 1651 Date: 05/12/2008 Amount: $218.03 �iirr�.w:w�+crane.::..iira:ww:n.�rii.:`►�i.�«i.�•'swATi�.:..::JiFM7A:.1'•wrA.-F.it r ` STAND UP.POR ANIMALS, INC 1654 10110 AVMTM IN.VP PM)OY)ya)re r S G O p 11•i•I.w,l t A/UTAi/qN, IL'?10M1 ' D:tlf r yFoy b the • /JI ,y,7� oraMer 1L1�L11/t�llS�_uouan 1NE BANK s 1iyrPw,n,lljAr A For 9?,11=7Nr�7� t5S54 165L. Number: 1654 Date: 05/12/2008 Amount: $97.18 STAND U► FOR ANIMALS, INC 1656 19/q AVMr10NBLVe, rNaW.Tyarrf WWATNON. Ft a aofo Doir-� Poy to the �••�' ,� Orda�ro�f,fl S --J $ ?� C '1Ltet. llwL /n • —•-- DoIMn a e MARINE BANK For.—�v 25 bw 1656 Number: 1656 Date: 05/13/2008 Amount: $3.59 rau0000rtr - a1r10r 0 009440: 4116 a„.r In $ 3'f3'y• ^o _ Y11rr. Nf/RrMY N.vt, A, a%,DWI— 0 MAtt1NE HAM NsL 3 - ts ta:03701A11OI:0o101,D9t55r• tLlO /000001917S; Number: 1660 Date: 05/15/2008 Amount: $393,75 STAND UP POR ANIMALS, INC 1883 MA IWp AVM7gN Rn1wF)WtI. �. l/tJ �n� p.linn MARATHON. n JIDSa Date I�1 1 1 to the ora.ror $ 2Ip' f� Oauon 8 �" MANE BANI For 255u• 166i Number: 1663 Date: 05/16/2008 Amount: $280,00 STAND U► POOR ANIMALS, INC 1665 lose MARATHON,AVM/gARAT ON nw0 ►H wa.trsarre � N, aaDate O..... Pay to the �'y,� I Order orb! [.nn.5 . — $ S < y DouAn 8 � � hCA16NU13ANK For 255r• i665 Number: 1665 Date: 05/19/2008 Amount$55.00 U40'. t� IU q CD - CQ N 04 t... cA U, cfr U, u, a, ,r) Roo r- O r O O " G (-, .- C-1 .l 0, `\ r, O r. u r- f_ - C,M C i a) 0 . m y S VI 1 1' 1 � rl •1 ?W W H L $ E T N 1 �. M M z 0 0 v a c c o y y D ' a. 6 E a) o ° E E °i E m E 0 � � _o r - E Z; m = a to U) Z U 0 En C� u V M m N Q @ u QI 8 � a m v c Vl m E m m a) a) d Z5 LAI N f0 N l0 '� LIP O O - O N M Q I — V CV IQ Q J N - 0 p EO N E (D ci _ / U- m O) N m V a) o U C y _ O v uj Q0 O c0 Q O O 3 pCO a3 m O C_ W Co rb x) W 00 , 00 1^. 1 ... 1.... mC, c C. 1" c. C,C Cr C- C, G C c C C C c 0 C O C,O G LUo Q �� + Qz LL �a C� >Li- Paz ° w q 1 0 Q- L ~ T O C ) Q 0 cr U ; Z co 4 — c 0, 6Lr — _ °'� a -�a� �0ZOrcf STAND UP FOR ANIMALS, INC 1 �� WMAT la•a•AYNYD Maa►IAainF YrlrVw AYNAtIgN, /l 7Ma0 % � 3 o1'rnr�,• rty to Uw 77 � / ,•%tu �c•rvl.i. c',.,..s.►��yA'►`L. /t r.r1 ,J�d rAa L1.,1 0P.. MARINE; 7 7 q _ 9255r' 1a53 I 1 I I 1 STAND UP FOR ANIMALS, INC IMM AVMTDIIRtrO MaiT•ayia AAA/1A11gM, rt aIR• �! 1 H54 'ate Dau I'V' tD the �rdtr of •` p 1 $ it " �7 R.wC- bllA.w 8 Q I''..•� MARINEBMIt jj / 0003n� Y 2S 1:0670LaLL01: 0010109255r La516 STAND UP FOR ANIMALS, NC 1835 Rq AYNTION RVD N S aaafAaJrTa �� Af.IrNN IURATt]N, teM llat• M �_ L -� Dollars RL e MAK For go 255e L855 fpp000L�722J STAND UP FOR ARIMALS. INC 1�eH 1•e5o AVNnDNRVD n1201/1."M irrue MNNTI ON. II >pb ' —L y /; Shy U. thrOr crof . Lot. MAJOE BANK I r18 2 5 5.1 58 6 STAND UP FOR AOUMALS, INC '.WAYNRDN RVD w/aos•faa4"' _ /„y /,�U 1662 .n.... Dato .. � Pay tY th. %`f✓� f �^ —_j `_.stL� Y Order of _ _--- = _ patlan © E:• %E BANK ` FOt__r77 IL 925St. 1a62 I r11:9i^f)08 I `^ rT STAND U► POW ANIM" INC law N AVNTpNRVD Plri•faa,TT p PNINT Pry M IlI• __..._ o; --J r�Is, `2" -" •" DallArs 8 p MARINE BANK 255a L863 STAND U/ FOR ANIMALS. INC 1H85 ,oar WNIpN RYn10LtM•Tr7f // 7 aIaMTIDN. Fta1010 U �J0 Uab u r .rww t 4Ynx w the UrUrar >'�ra.� r _i $ ryu- Or MAPJn BANK STAND U► FOR ANIMALS, INC 1867 laa» AVNTOM RVO RI a —Vn ur„Nw NNU.T110N•R aTDw r7. OQ .. nalN [hy W th. �ftaa--79 Uulforn 64a For t� 25 L867 STAND U► FOR ANIMALS, INC 18� IOINAVNIWNRVO "`I a 143.3710 oN.rwn ray In 1 ha `:h..n '.:�,r•...t..�c /Gtj,-at,Lc. a--4 noun,.. Q MARINE BANZ c �9255e' 1a68 STAND U► FOR ANIMALS, WC 1871 i M•DAVNTIONSWO PHa 143.rrrt 11 rrr,•h AWNrr1DN, rt anon p'F?�O Dot. (Pay a1 tha i U E BANK I L87t STAND UP FOR ANIMALS, INC 1872 rGWa AYNNON RVO FII A/N3In �// �r p 14AINIhON, H 77e•0 �% `w�J fib_ VatL' nr.rr 10 rdto thn p q y rlr $ �� Oer a y =t "' MARINE BANK 2551'' 1892 .ps.. n.�w V..:,....Ivti..:wan,rww,a V.Ma/YAr+Vt� G��w. W�Ir. '•w STAND UP FDA ANIMALS. INC 147�7 . ,•aq AYN1gN RYD M AA IAi ArA �e� 01 , 4�hr-"�.._ "'�_ _ LDr _- _..Dollar• It E Vto • MN#ilPlr'..��K �, .:oa azk'�3' � Sc�•lE� 9255 L877 r-000UU()5161/ m ru p - -- --I cu O O o E '4 c E J LL f0 m Z co N N 00 N F Q � a Ln Q i. N _.. p ^ N N U-) Q W N Q x 7 � H cD v o 0 o 3 0 w O v m ar E i, y c . =m@ Z 0 0 0 m cn O C N O) Q Y y E E n o o u @ E in w >M —0y J (n In Z u O (n • c I U 0) U � � T a a� 3 OPf > i v `9 0 > fh ) Q 0�1 N 3 0 p o` M E T c u� r,: o c o M E doaio > C) Q ; (n op cr Y',A! J d) � M 0 E Gi / L O Y QZJ >IL 010 o 0 0 cod Mm 00 E � ?o< rn O 0 cq N O n N N 0 N LO LO 0 0 N cD N o^O�inrnm pMppN� Cl) Ln N,* Cl)'N ODM Ln 0 C O O O O O O O O O O O N N00 0N0 N00 0N0 N00 0ON0 N00 N N00 o `�°Liia��a(n0Zol S1 AMD UP FOR ANIMALS INC. 44 00 _ Saba.. _ _ 3 S s L JJ?- _ ne-.'�:J GL 15S.• "000001 LO II.: i. .r ..—.... .. �,.. � .. .u.a.—.w .. ter.. _..�.._..... ... a.w .� �-_..r._-' STAND UP lOII ANIMALS INC. ',S a, err{�1! �:•�..-1J /, '•i<rJK _.i :lfi a-..YFr� ±S -I , - •�OC 100S _� r4aSb' J7000L`L+4ib STAND U► FOR ANIMAIi. INC 2008( tpXAVIA 4LFN 301 i,}ai MARATHON. F/ `..�.,.1N ^ �• / {L� Uulti• Pay IG uI' ��e1��4�`loltaro MARINE BANK 9 2 5 51' 1008 0'00000 2 1000r' STAND UP FOR ANNALS INC. our 1�alyilQ� n .rx '(.,alb ::t� � .r: _.�•-� :: �y�'�-• ewwn 9 r - ass.• STAND UP FOR ANIMALS INC. -44Y+ i .�"y fir—•• - . . I �DororL.• - — gass.• STAND U► FOR ANIMALS INC, , w. - 2 1 ../•,L✓°s I';g,� -DDaol0 20 4—1,• t Sir. R+'DLtt�. R�np 1 ACCOUNT: 10109255 PAGE: 4 of 5 STAND UP FOR ANIMALS INC. w,o. rw d _. Sat'..•a..:�vk�.r_ . ' [. [... v t Glm_Li'. � J � � wawa A � _ row ,Qr. N 3>7 NAIA -WO NOILVIAV 0"01 3293 ACCOUNT NO Wmi LSXfN o anwa. WwIaA.Y1Y0 2��293 tiA,e�S(Jr-A 5 •CCOUNTnO._ _ n•,s / Li. o,.,•c-. .Lf_LLYe L OOLNXS 8 _ w•14.Amn �2SSi295 srrrna� •..r.,. •,ao: STAND UP FOR ANIMALS, INC. N.Mt:—t0a6GAVaAia01FYL1F0.- 3 2 6 AcCOUNT A'FARATHON FL ]]DSO 'r^•"row I 1 OLOYP _ -aa r�i �Iwr�'e 929ST296 /000001719701 BTAN NAwe_ OUP F Q_ftANIMALS: 3 7 ACCOLM01,S60AVIAT10 rFtC I / I Via' Ghy_v /!4r � I $ W7uL uswa.w w+.r C:t rryG; (: 1.4,y' ;v..• .i:,f+4�ii7 �a 9 55�297 /000000�701,� STAND UP FOR ANIMALS. INC. 3�98 -^'t4O660AVaA'MCrW9CVD.' --- - _ ruw AccoMAPAWFIONrFL 33060— 1_.r 04 $a/x�� «no 3vS_2Y_S';7 - 2 Ssf298 .'0000027670,'' m 0 O O u. 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S L L 44 E U O ° 00 L +� C -) E E c O •v cn M = aEi 3 r m O N L ++ a) cfl E a) •r L � L 3.0 (n can E Oa V a m m > L d .0 a) W L aU _ +1 ar L0L ° 0 z0 +1 M i s o l .:sa.. �{ �C!�11:._•A:.1(c%. _ lcy.✓Doll; rn U MARINE BANK ♦.4r ,Wjjjjjjjjj _. 9255 7027 _ .. ; Number: 7027 Date: 07/02/2007 Amount: $277.75 4ueYM Now t--w..r.., ...w\4�r.w.....w....»N •li „Iq„ 1 11Ylu Yuy W UI� / (.fri 2�=ItJr�rp �r/t i' li �IjL/ Doll-. 1 MARINE BANK Number. 9999 Date. 07/06/2007 Amount: $125.00 ii Mllne I '/l ` /F` /.iM4n1 NO M INE BANK VOW I-!2 o-uun.,c r,,,_ 8"7�7 /¢gJr-O/ �..1•�f�n.` :CSE.•GGw�.---' 9 2 5 r00000010 79 1,", Number: 9999 Date 07/16/2007 Amount: $107.91 � I`iy loth• �.l - 1 1JJ�!rii - U41h, r, f1 -• "- { 4 - NE BANK 92�5.' t1t 7 ___... _.._ ... Number:: 9999 Date 07/17/2007 Amount. $67.55 N.T. ... �.. ......»lUf' /f .._....... ,......... .__.... ..,.•.�_�.�_,, ... ,....,...... MARINE HANK Number: 9999 Date. 07117/2007 Amount: $145.49 e .cceunl w _.. T8I10f Ih,y 1lho ,�� e - MARINE BANKS,, a.n, Cl nn Oyle LWy .... 925S-,ytiH %f- 7�:;OUD2StSU.._-. L Number 9999 Date 07/17/2007 Amount 5252 50 - 7037, -- Number: 7037 Date: 07/03/2007 Amount: $146.25 N.I.. .......r. �"� �`....._.........�»._......._�4......__..�......,.. Ast4enl Ne �l /� SS_ I/AlA—_:.1. _ V 2 'S &b'f.l_C. E tea/ (MARINE B Number: 9999 Date 07/11/2007 Amount: $887.25 I)AIA ' r,'y1o11,4 U for Yl. ..��tlA.,L•' � .I 4 /oiS^ , -1.YIaL.yO_.,rrfud..�f.•ka.. Glt__ Uollur. L1 C:c MARINE BAN �" Ibr w.......r.,._. ..r.4..-.,.��. .. Number: 9999 Date: 07/16/2007 Amount: $125.00 r N.moTAwn OF itlR ANIMALS. INC. _ 10650 AVIATION BLVO�ollor „ YacouM NolwonYunn GI aonr. Ilat,•.�._Y(--� 1 t 1'ay n, Uu• _ 1 $ / llrtl.•r 4i 61.•6��..y�� .!r N /�V --- ..� Jlw- _�._ llollnr. Q �._ MAIt[lYE BANK10 Pin. M 1 G-x + 9 15 5%. 7 15 I'100000 1 20001`' 4Number: 9999 Date 07/17/2007 Amount: $120 00 NccouM Ne ltntc�J !1 PAY to the Orderof `MARINE BANK") � o 9 2 510 7 1 �00000 ► 5 2 3 Number: 9999 Date 07/17/2007 Amount. $152.31 Fay lnlhe /i•)i /.T�, U% J $ (. ,, nrdvr4f__ MARINE BAN400 wpm line - 1 y 5p ,� n0000s t to 5.• � Number 9999 Dale 07/17/2007 Amount $622 05 0606161M102 FLORIDA KEYS ELECTRIC COOPERATIVE ASSOCIATION, INC PO BOX 377 TAVERNIER FL 33070.0377 (A)Ol'tttAIIVt I OCAIIONS 111 !INII �l I i, I ..i...rer. r•. .'IF �, it Mi',I!r'•. '1. rr i.f J/011rIrv, 41, f -1.-1. ,r�.u.r. +IW, I'hrr �,Y�'.1 '1,1 '�1•Id i 111 1 r'III INl r :tia' :r l ruJ•1 WF F�51! E www ikn,: ':uni P t h I I io t_ni 11 00 AM 1 r_) , JO PM Monday V iidny 847 1 AV 0.324 4 847 LINDA GOTTWALD C-3 P-3 10803 AVIATION BLVD MARATHON FL 33050-3056 L11111111JL��J11J1�1�1JL1111/1L1/111111111/ulin/I�II " f'ayrnenl ,s not nvoidc'd by lalluro to f ecomv ., bill ` I MPL OYI I 101 N 111 ICA I ION (jut authowed fepresenlahvr s carry (,00perahvc� utentlticallon with a photograph Please do not hesdate to ask '. toi Rt Blltlh Ciitl Orl beta( f• rnlnuttuut any Pmployee to Your pr ernlses • it ! eww,• is mWitupled chock your tustrs or cncud breakers tine it '-Igl woo. ll't". r'19v1' - I'I.•m— ropu/I promptly II you bohrve Iroublo n. oo I ICl r luu • wh� ,r m0h,n,l uuw.uol id--!— ow'. vow NAMI At t l u 1N I NtlMliI It ,un1 MI 11 I t M IM I It o'. lvdml on lhr, bill '. • II r. ynw a •.pnr.Jt ably Io nr,u.. — I ... — or, —.'. Lr Al .... •, • Nr•.I n•rn Ln,l rlolr• r. .uhl�'� I h- chomp• • N•.I r•,nhny,l.d,•r. OB!122008 KWH USAGE HISTORY 1271 Current Month'3 Average KWH Per Day 24 ACCOUNT NUMBER METER NUMBER BILL MAILED LOCATION PHONE OTHER PHONE 506160002 98095256 07/14/2008 (305) 393-0294 ACCOUNT LOCATION 10803 AVIATION BLVD , KCBN4 351-1 ACTIVITY SINCE LAST BILL $ AMOUNT CURRENT BILL INFORMATION $ AMOUNT DEPOSIT INTEREST APPLY 5.11 CR ENERGY CHARGE 16.61 PREVIOUS BALANCE 161.67 CUSTOMER CHARGE 10.00 PAYMENT 161.67 CR POWER COST 72.32 EQUITY CHARGE 3.73 GROSS RECPT TAX 2.63 t BILLING PERIOD DATES RATE TOTAL DUE N 061t 1;2008 TO 07!10/2008 RESIDENTIAL SERVICE 08 04 2008 CODE p AY 101.68 TO REGULARPOWER COST PER KWH .1001700 KWH METER READING MULTIPLIER USAGE USAGE 1 YEAR AGO NOTICE TO MEMBERS WITH A BILLING DEPOSIT ON THEIR ACCOUNT: FROM TO THE INTERST EARNED FOR THE PERIOD ENDING JULY 2008 IS POSTED AS A CREDIT ON YOUR BILL. 45317 46039 ACCOUNT: 10109255 PAGE: 2 of 4 f -_-_-...._____ ... .- . _ . ---- STAND UP PON ANIMALS. MC ~w � AMMT11011. Rryi'Nle rA)Yre , _{te.1J.LA I O O . � � IOL��I 11 0 -ram ..,.....w— MARINE BANK ar •«..m _ u..e.u. _ Y 7•�'s---• _••-- -. 2SSI' 1 STAND Ur FDA ANIMALS. INC ,Q�r�.�,�1 . e.e.ewDRww R1i►74Wl9 �/ 966 38 W .2,CZ R am, r e WICMS.91AL "W o'. A UN .rra :� -- gt 9SC ?J- idARtNE SANK 9255r STAND UP FOR ANIMALS. INC 1767 1040 AVIATON SVO e11 aN, V Yfe NNLAnarL n 7Tme D.:. �PDYbUa J' �-1•�� MANE BANK OTdv of .7,�r..,. S�Y}t,yi••.1�•_•� --- - .� $ i•�'•� - •! 1.�TI'wr ru�r 4�.,.0.�-p•''.-Doug. p =. _ 4255r 1767 /0000022000r STAND VP FOR ANIMALS. INC 1788 10NO AVIAn ON &VD N/ NOAAiirN UNATNDN,11 W M — DOtO aa110of q*qGK 1175,00 For „ i�-J2 — " i 42ssr 176a ! i STAND UP FOR ANIMALS, iNC 70 NOW AVMTTON NLVD M XI&I pyti D /,-P-A� P17►,u W MAAAT11oN, R 0 V 3= e �•T t)04 ,y u Ina J Order -�..�+ ,�,a-�.a.a..•.tS lan t-e MARINE BANK DP FN 255r 1770 OR 1'7 STAID UP FOR ANIMALS, INC t 77t WMAVNTgNOLVD INNSTAT.TrN Y ,w AAVMIIgN. M OHe gV-- IiY4• { MARI E BANK 255•• L'7a t 61ANe UP FOA ANIU ALO. WC 1774 A+ a aM110waM MNAI•I aTlr ••, awaDw n >r .7'a.! I� �ILA 1A• 1M.►.d ��0•dT �sL (�vtel r. G- I S �3-- MB "211' rc�iw IIv, rnrlg ,: !S • L771, /DOOOOOLSS3I ��155+L'I7L /OOOOOOLSS i/ STAND UP F011 ANIMALS, INC NNN AVN1,00 MVD -N�tO AN AwArTol.n ar _7_� f1iC.Om �•"• 1 4Y u the Gam. yr rrLT�Jy �fN-A—w- — — 255r ►7� 07� 1G3r' OCrLenNATsr:. INI0i4/^0OR 1-7 r STAND U► FOR ANIMALS, 91C / 1779 10/19AVNTONN.VD P%NO-"iVN 1`ry to the Svc 0n1A•rer ��'� -� —� $ rl- MMUNS BANK For S�Wr- AGYr.> Z,t'r,�6iC g STAND UP FOR ANIMALS. INC t 780 INN AVNTON 0LV0 /N r I,-r4& M MAMTTpL FL um Uru PAY b the Order of fpl' l- A BANK 4780 Te�ar�lAw..�aro�. ev. I STAND U► Pon ANNALS, (NOt 78 t NA AVIATA1� W w 1N ErePYrO N411ON N MM0 , 3 a' 0 01, 11ON PLy a IM E iy i$/00 I For Goy _ q 2 5 so 1761 STAND UP FOR ANIMALS. INC 1765 1NM AVYTON KVO Rr N14Tpd7r0 .w Ay lr th. - - SANK F.r ir.� l�fi 6�N Lr.Ji.. iCG L785 FLORIDA KEYS ELECTRIC COOPERATIVE ASSOCIATION. INC v', n , 8S2 1 AV () S24 4 HS7 t INDA COTTWALD C - P IOHQ_j AVTATION BLVD MARATHON FL .1010 l(I`�h KWH USAGE HISTORY Current Average KWH Per Day ACCOUNT NUMBER METER NUMBER BILL MAILED LOCATION PHONE OTHER PHONE ACCOUNT LOCATION ACTIVITY SINCF I AST BILI ; AMOUNT CURRENT BILL INFORMATION S AMOUNT PENALTY O '; ENERGY CHARGE IH 40 PQF"TnU RAI AN(F I +.A CUSTOMER CHARGE 10 O0 POWER COST 75 62 EQUITY CHARGE 4 1 GROSS RECPT TAX 2 7" YOUR CAPITAL ;;t7F17)I i ALI OCCTION FOR 4 YEAR 2" ':Ib IS 6 ? i 06 THE AE.LOCA7En t,MOIi?NT SHOWN ABOVE CANNOT BE APPLIE^ 'C +'is:.:i ELECTRIC BILL BILLING PERIOD DATES RATE TOTAL DUE NOW 163 35 To ' DELINQUENT DATE 04,106, Z009 CODE AFTER DELINQUENT DATE PAY l6`• 80 TO 1.1 , ,I' POWER COST PER KWH 0945300 KWH MFTFH ;FADING MUI. T-IPI_IFR USAGF USAGE , SEAR A .;T PLEASE JOIN US FOR FKECS ANNUAL MEETING. SATI)HDAY APRII IR . '009. AT C_ORAI SHORES HIGH SCHOOL REGISTRATION HFGRJS AT I oOAM AND MFFTING AT I OOPM FOOD AND RAFFI F PRIZF T ROM T„ ACCOUNT: 10109255 PAGE: 4 of 5 lV rU Ul ANU 111r I IIN ANIMAL 1 INI: ` i STAND UP FOR ANIMALSa•. ,ama 2301 INC. rma.ln••IoN ww MAIUInQN +l )R07D �rw,I I MMI.M -Y • ✓r1JGwQ�._ .-. � '�1 �JD - +' wIM W'•s�iwV" I 9255 2301 ')3/03/_`009 _3r1...._`_'�0.00 a I IM t.•NnnN STANDUP FOR ANIMALS 2302 INC. �,ayy 40150 AVwrrD4.!/ KYO •AAlNDN /t )1010 owll -� 3 £i 92S S� 01 V 1 • 1 a.rowy STAND UP FOR ANIMALS INC. /2303OIL l Obq.vur gyp. stvo .uA•I1,ON. ,, 1Wfa ,� _ .. 1 NAN»i.w 46 COOL 25 03 _rL . a..."Me STAND UP FOR ANIMALS INC. 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In assuming the contract in 2002. SUFA was told by Public Works staff that contractors may charge additional fees for adopted animals in order to partially recoup costs. These fees have been reported in the annual audit as well as recorded in the SUFA receipt book. Sandy Mathena was made aware of this in her initial audit of SUFA in 2002 and a second internal auditor was made aware of this in 2004. This also is in our operating manual and website. Other county shelters also charge additional amounts and list them as fees. SUFA's charges are as follows: Kittens and cats - $10 county fee $10 microchip fee plus $20 spay/neuter fee $10 vaccination $10 parasite prevention $15 feleuk testing Total cost $75. Actual fee charged $45 for cats, $55 for kittens - we reduce the incurred costs because there are so many felines at the shelter - we also offer 2 for one adoptions in an attempt to reduce cat population. Dogs - $10 county fee $10 county tag $10 microchip $20 parasite prevention $10 vaccination $50 spay/neuter fee $20 heartwomVerlichea/lyme testing Total cost $130. Actual fee charged $110. Please note: the actual costs for the animals are likely higher, but in an effort to keep animals affordable to public, we do not ask for additional monies. In 2002, we initially asked people to write two checks, one for the county fee and one for SUFA, but it became too confusing and cumbersome. In addition, people became confused when we stated the fee for adoption was $10, but there would be additional charges. For clarity's sake, we decided to charge one fee. 2. There are no adoption fees due to Monroe County because we have paid the county their stated $10 for every animal adopted. These are noted as county fees and deposited to the county at TIB Bank. This is documented monthly and sent to Public Works. The audit states that I questioned if an internal audit still needed to be done if we no longer contracted with the County for services. This is not true. I asked Mathena if it was necessary to still conduct an external audit (cost approximately $3,500) if an internal audit was conducted. This was not an attempt to be evasive but rather to save SUFA the cost of an additional audit. This misinformation by Mathena in the audit is one of the reasons we wanted a witness present! Additionally, Monroe County does not have the right to recover additional fees because they did not pay for them. 3. Operating Account fund includes shelter revenue and donations as well as county monthly stipend. SUFA Second Chance Ranch is legitimate SUFA business - fence was for dog pens. 4. Legal expense bill was not for purchase of Second Chance Ranch, which was purchased in September 2009. The legal bill is dated in April 2008, was for review of farm property as potential SUFA site in spring of 2008; SUFA ultimately decided not to purchase farm. This demonstrates that the auditor was making assumptions without appropriate verification. 5. Will check on ticket dates. 6. What fundraising expenses? Our holiday Mutt Strut expenses are minimal - if any, cardboard for signs and the event is offsite. If she is referring to Animal Heroes Banquet, that is not a fundraiser - we usually just about break even - cost is recouped by charging $25 per ticket and redeposited into savings account. Please note I asked Mathena what expenses she was referring to, and she declined to answer. 7. Three months rent were paid for Shari Blessing, hired in October 2009 and worked into December 2009. Blessing was concerned about obtaining housing in Keys. one of the conditions of hiring her from Indianapolis animal shelter was to provide her with immediate housing. I did not live there at the time, but had moved to Michigan. My former apartment was logical choice as it was immediately empty and close to shelter and allowed pets and landlord did not require Blessing to provide deposits. 8. This was unwitting mistake and has since been rectified. As I live on the same street as shelter, my mail is occasionally delivered to shelter and/or I may have taken bills to shelter to pay while I was at work_ I likely thought these were SUFA water bills - and paid them - the fact that they were marked and placed in invoice box indicates that I was not trying to hide anything - also note I paid SUFA bills with my personal checks on occasion. Given that this was an audit period covering four years and nearly 4,000 checks, I do not think the small number and total amount of clerical errors is untoward. 9. Trucks are leased to SUFA and nothing in contract prohibits travel with trucks. SUFA as contractor is responsible for gas, maintenance and tires, etc. Five shelter dogs were transferred to SUFA Second Chance Ranch for adoption because their chance of finding homes there were greater, some due to their breed and inability to withstand Florida climate, others because they had been at the shelter for years and it was thought they would likely have a greater chance at finding a home in a new locale. Three of the dogs have since been adopted and the county fees recorded in August 2010 receipt book. This is in accordance with SUFA no -kill policy and mission statement. 10. These expenditures were covered by donations from individuals or grant money for spay/neuter. SUFA does not require payment for animals, but often alters animals free of charge or at reduced rates if organizations and individuals are unable to pay. Again, why are they assuming county money is being used for spay/neuter and why did the county not attempt to reclaim the same costs from other contractors? 11. Deposits are routinely reconciled by accountant and separated into fees versus donations. There is a separate box for receipts; it is not the cash drawer as stated. Cash deposits are made routinely. In addition, there is a $50 bank of petty cash for general use. Would dispute the employee claim that $200 was left overnight. 12. Mathena only reported two private cremations to me. One was a cat that died while the owner was out of town - the owner called and requested a private cremation and promised to pay when she returned but never did (never collected the ashes, either). We wrote it off as a loss. The other involved a Labrador retriever that belonged to a Canadian family vacationing in the Keys. The family requested a private cremation but was unable to claim the ashes and address the invoice as they had sailed to the Bahamas. I do not remember their name but do remember that they sent a payment that was above the cost of the cremation and requested that the balance be a donation to the shelter. This was deposited into the First State account. GENERAL REACTIONS AND CONCERNS TO THIS AUDIT FROM SUFA SUFA is a private contractor that has agreed to provide a service for a set fee to Monroe County. We have provided that service. Why would the county assume they could change that set fee by collecting additional fees or "recouping" money for that service from SUFA? It appears that the auditor considers SUFA to be a county entity. Mathena maintains the same audit was conducted on all three shelters. She told me 2010 documents and other info she requested above and beyond her original request was also being requested from the other shelters - but refused to confirm this in writing. Also, why was the audit limited to a total of three days for the other contractors and seven weeks for SUFA? Mathena interviewed numerous persons, including a volunteer, and reportedly asked personal questions about me, yet she never formally interviewed me. We had a scheduled interview but she cancelled it after I asked if a board member, attorney and/or accountant could be present. Mathena did not allow a witness to be present when interviewing staff. She also told Marathon shelter manager Jerry Dykhuisen that she would not return to the shelter one week, but later did when he was not present. Why did this audit not entail the animal intake/euthanasia/adoption statistics? EXHIBIT U Personal Expenses a too PM Stand Up For Animals, Inc. V7116110 General Ledger Accrual Basis As of December 31, 2007 Type Data Num Name Memo Debit Credit Balance Check '212W007 1488 Don Denoff, DVM 127.75 2,160.73 Check IZ2&2007 1494 Monroe County marathon 125.00 2,025.73 Tots! Va~r* Bank - 9255 30F 362.63 30P,565.02 2,025.73 Petty Cash 0.00 Genera: Jc•_ 1/31/2007 JAS r/c correct figures for January 490.50 490.50 Genera::-__ 1i3l/2007 JAS r/c petty cash for January 490.50 0.00 Genera; .r_-_ 2/28/2007 JAS r/c petty cash for February 225.06 (225.06) Genera,, Jo.. 2/28/2007 JAS r/c correct figures for Feb 225.06 0.00 General Jou . 3/31/2007 JAS rlc petty cash for Mar 251.27 (251.27) General Jou 3/31/2007 JAS r/c correct figures for Mar 251,27 0.00 Genera` Jou . 4/30/2007 JAS r/c petty cash for April 182.78 (182.78) General Jou . 4/30/2007 JAS r/c correct figures for April 182.78 0.00 General Jou. 5/31/2007 JAS r/c petty cash for May 141.16 (141.16) General Jou.. 5/31/2007 JAS r/c correct figures for May 141.16 0.00 General Jou.. 6/30(2007 JAS r/c petty cash for June 376.24 (376.24) General Jou.. 6/30/2007 JAS rlc correct figures for June 376.24 0.00 General Jou.. 7/3112007 JAS r/c petty cash for July 350.46 (350.46) General Jou. 7/31/2007 JAS /c correct figures for July 350.46 0.00 General Jou 8/31/2007 JAS de petty cash for August 2007 198.04 (198.04) General Jou 8/31/2007 JAS r/c August correct figures 198.04 0.00 General Jou 9/30/2007 JAS do petty cash for September ... 162.46 (162.46) General Jou... 9130/2007 JAS do correct figures for Sept 2007 162.46 0.00 General Jou.. 10/31/2007 JAS r/c petty cash for October 331.11 (331.11) General Jou.. 10/31/2007 JAS r/c October figures to correct ... 331.11 0.00 General Jou... 11/30/2007 JAS r/c Nov correct figures 178.17 178.17 General Jou... 11130I2007 JAS r/c petty cash expenses for Nov 178.17 0.00 General Jou... 12/31/2007 JAS r/c petty cash for December 329.12 (329.12) General Jou... 12/31/2007 JAS ric correct figures for Dec 329.12 0.00 Total Petty Cash 3,216.37 3,216.37 0.00 Due from Others 738.05 Deposit 8/16/2007 repayment of ban from Ivda 738.05 0.00 Check 10/29/2007 1370 Capital one t10e from'linda, rail europe 1 125.00 125.00 Total Due from Others 125.00 738.05 125.00 Equipment 18,036.73 Air Conditioner 0.00 Check 4/13/2007 1157 Overseas Refrigeration 2,035.00 2,03500 Total Air Conditioner 2,035.00 0.00 2,035.00 Anesthesia Machine 1,500.00 Total Anesthesia Machine 1,500.00 Digital Camera 0.00 Check 4/15/2007 1158 Mary Bush 624.05 624.05 Total Digital Camera 624.05 0.00 624.05 Dog Clippers-6/1/02 388.24 Total Dog Clippers-6/1/02 388.24 Ford SUV 17.424.20 Total Ford SUV 17,424.20 Freezer 42867 Total Freezer 428.67 Microscope 500.00 Total Microscope 500.00 Park Bench 84.93 Total Park Bench 84.93 Surgery Equipment 1,900.54 Total Surgery Equipment 1,900.54 Washer & Dryer 758.39 Page 11 1. 1Y:0o-M� Stand Up For Animals, Inc. 07/16/10 General Ledger •Acclusftiasis As of December 31, 2009 type Date Num Name A Memo Debit -------- - Credit - - Balance Check 6/3/2009 2396 Keys Testing Service 300.00 300.00 Total Lab Services 300.00 0.00 300.00 Licenses and Permits 0.00 Check 8►3/2009 2485 Florida Dept of Agriculture Renewal 1000 10.00 Check 8/11/2009 2534 Florida Dept of Agriculture 1915658 65.00 75.00 Check 9110/2009 2566 Florida Dept of Health 85.00 160.00 Total Licenses and Permits 160.00 0.00 169.00. Medical 1 0.00 Check 7/13/2009 2457 Capital one D Michael Jones 978.00 978.00 Deposit 8/26/2009 1149 Gottwald Reimburse Employee CC Ch... 978.00 0.00 Total Medical 978.00 978.00 Payroll Expenses 0.00 Check 1/13/2009 Payc... Paychex, Inc. Benefits Administration 241il.60 249.60 Check 1/13/2009 Payc... Paychex, Inc. Administration Fee 165.32 414.92 Check 1/23/2009 Payc... Paychex, Inc. Benefits Administration, 249.60 664.52 Check 1/2312009 Payc... Paychex, Inc. Adminsitrstive Fee 165.32 829.84 Check 2/6/2009 Psyc... Paychex, Inc. Benefits Administration 249.60 1,079.44 Check 2/6/2009 Payc... Paychex, Inc. Adminsitrative Fee 165.32 1,244,76 Check 2/20/2009 Payc... Paychex, Inc. Benefits Administration 249.60 1,494.36 Check 2/20/2009 Payc... Paychex, Inc. Adminsitrative Fee 165.32 1,659.68 Check 3/6/2009 PRF.- Psychex, Inc. Benefits Administration 249.60 1,909.28 Check 3/8/2009 PRF... Paychex, Inc. Adminisration Fee 165.32 2.074,60 Check 3/20/20D9 PAY... Paychex, Inc. Benefits Administration 249.60 2,324.20 Check 3/20/2009 PAY... Paychex, Inc. Administration Fee 165.32 2.489.52 Check 4WO09 PR676 Gottwald, Linda D PR 040309 217.73 2,707.25 Check 4/3/2009 PR677 March, James P PR 040309 59.53 2,766.78 Check 4WO09 PAY... Paychex, Inc. PR 032009 374.40 3,141.18 Check 4/3/2009 PAY... Paychex, Inc. PR 032009 165.32 3,306.50 Check 4/17/2009 PR681 Gottwald, Linda D PR 040309 217.73 3,524.23 Check 4/17/2009 PR682 March, James P PR 041709 43.33 3,567.56 Check 4/17=9 PAY... Psyclex, Ina PR 041709 374.40 3,941.96 Check 4/17/2009 PAY... Paychex, Inc. PR 041709 165.32 4.107.28 Check 4/30/2009 PR686 Gottwald, Linda D PR 050109 217.73 4,325.01 Check 4/30/2009 PR687 March, James P PR 050109 45.02 4,370,03 Check 4/30/2009 PAY... Paychex, Inc. PR 050109 374.40 4,744.43 Check 4/30/2009 PAY... Paychex, Inc. PR 050109 165.32 4,909.75 Check 5/15/2009 690 Gottwald, Linda D PR 050909 217.73 5,127.48 Check 5/15/2009 691 March, James P PR 0509M 44.81 5,172,29 Check 5/15/2009 PRO ... Paychex, Inc. PR 050909 374.40 5,546.69 Check 5/15/2009 PR 0... Paychex, Inc. PR M909 165.32 5.712.01 Check 5/29/2009 694 Gottwald, Linda D PR 052309 217.73 5,929.74 Check 5/29/2009 695 March, James P PR 052309 22.30 5,95Z04 Check 5/29/2009 PRO ... Paychex, Inc. PR 052309 165.32 6.117-36 Check 6/12/2009 698 Gottwald, Linda D PR 060609 217.73 6,335.09 Check 6/12/2009 699 March, James P PR 060609 51.75 6.386.84 Check 6/12/2009 PR 0... Paychex, Inc. PR 060609 374.40 6,761.24 Check 6/12/2009 PR 0... Paychex, Inc. PR 060609 171.36 6,932.60 Check 611212009 PR 0... Paychex, Inc. PR 062009 171.36 7,103.96 Check 6/29/2009 702 Gottwald, Linda D PR 062009 217.73 7,321.69 Check 6/29/2009 703 March, James P PR 062009 51.75 7.373.44 Check 7/10/2009 706 Gottwald, Linda D PR 071009 217.73 7,591.17 Check 7/10/2009 707 March, James P PR 071009 32.61 7,623.78 Check 7/10/2009 EFT Paychex, Inc. Benefits Administration 374.40 7.998.18 Check 7/1OrdO 9 EFT Paychex, Inc. Admin Fee 171.36 8,169,64 Check 7/24/2009 710 Gottwald, Linda D PR 072409 217.73 8,387.27 Check 7/24/2009 711 March, James P PR 072409 43.75 8,431.02 Check 7/24/2009 EFT Paychex, Inc. Benefits Administration 374.40 8,805.42 Check 7/24/2009 EFT Paychex, Inc. Admin Fee 171.36 8.976,78 Check 8/7/2009 714 Gottwald, Linda D PR 080709 217.73 9.194.51 Check 8/7/2009 715 March, James P PR 080709 45.44 9.239,95 Check 817/2009 EFT Paychex, Inc. Benefits Administration 374.40 9,614.35 Check 6/7/2009 EFT Paychex, Inc. Admin Fee 171.36 9,785.71 Check 8/21/2009 718 Gottwald, Linda D PR 082109 217.73 10,003.44 Check 8/21/2009 719 March, James P PR 082109 41.03 10,044.47 Check 8/21/2009 EFT Paychex, Inc. Benefits Administration 374.40 10A18.87 Page 29 www.capitalone.com what's in your wallet? FINANCE Previous Balance Payments & Credits CHARGE Transactions New Balance Minimum Payment Due Date _.. _- ------ -_ I'---- -- -- -- _ _ . - -- ----- ( - ----1____ - -- - $2.,091.83 )-� $6,583.32 + � $0.00 �+( $2,714.39 I=( $1,777.10- �! $0,00 � Aug. 31, 2009 Jul. 07, 2009 — Aug. 05, 2009 Page 1 of 2 ;T PLEASE PAT 41 LEAST THIS AMOUNT ( Visa Business Card Account Rewards Summary i Previous available balance 28.472 Your Account Information �' RWARtt V Earned this period 2 704 ('etbcts transactions posed during the bang cycle-) TOTAL CREDIT LINE E5,000.00 TOTAL AVAILABLE CREDIT $5,000.00 Available Balance 31 176 CREDIT LINE FOR CASH $2,500.00 AVAILABLE CREDIT FOR CASH $2.500.00 ents�Credits b us"entsforrNDA D OTTWA #3644 \. 1 10JUL PAYMENT _ ',3 ;; 1 1 . $4.41.49 _ _� -------_--- 2 16JUL PAYMENT P 1 1 - r' 52.091B3 -- — - — 1 Finance Chxges (Please see reverse to important information) I P ants1 Credits 6 Ad stmertANN MATHEWS 06475 ` Balance fate Periodic CorrespondingFINANCE' 3 16 -_ _ M_. ts for LEE _ _ __.. ,1111 WINN•f)IXIF N0359 Btr PINT KEY ri ry "Orin apMted to rare A14 Gt)ARct 3 Purchases $0 00 0 06342% 0 2315% $0 00 I Cash $0 00 0 06342% D 23 15% $0 00 t` � IT (� ' ANNUAL PERCENTAGE RATE applled this perioCrCreditd: Q.00'Ye U ,\an ad / 0 At Your Service • Go to orwozopitaboamin to mawpe your owowi, or call 1 8W 8610904 to report a be or stoon card or speak to Customer Transactions for LINDA D GOTTWALD #360 17 Hetatgns 4 10 JU1-ATTM•822173771 Nffi aw.331-0500 GA $129 40 ®Pay OnBne 0 warizaadaboa,00m or mail your peymant to 5 13 JUL SHELL OIL 57542546809 MARATHON F L 1) $33 89' Capaat One Bats (USA). N A • P o On 71093 • thabite, NC 6 13 JUL 0 MICHAEL JONE S MDPA 305 2950770 F 1 0 � ; � i \5978 00 29272 1083 7 15 JUL DOG 30 KEY WEST KEY WEST F L $23 83 A 8 16 JUL TOM THUMB F000 STORES, MARATHON Ft $32 32' Send Inquiries to: wWCaptilOns• P Baia 302� • Set Lake City UT 8 41 00285 9 22 JUL SHELL OIL 57542546808 MARATHON F L s18 BA 10 26 JUL CHEVRON 00042240 TAVERNIER F L S37 53 11 28 JUL AIRGAS SOUTH 1707922123 GA S% 87 ® Manage your Rewards online by visiting TOTAL FOR 03644 41312 72 or Cat I.800.228.3001 Transactions for DAVID LANKFORD #3873 ®have a question about a charge on your staternent? Purchase Spend Limit $5,000 00 Cash Spend Limit SO 00 Please ielet to the Billing Rights Summary on the back of your 12 05JUL SHELL OIL 575425468M MARATHO N F I S15 W statemeol of visit www txoilalorte.13miti tee 13 09 JUL PUBLIX 9515 MARATHON FL $142 33 PLFASF RETURN PORTION BELOW WITH PAYMENT OR LOG ON TO WWW.CAPITALONE.COM TO MAKE YOUR PAYMENT ONLINE 1 4802137037393644 05 1777102091830000003 Account Number. 4802-1370-3739-3644 Due Date New Balance Minimum Payment Amount Enclosed Aug. 31, 2009 1 $1,777.10- ! $0.00 ) ( PLEASE PAY AT LEAST THIS AMOUNT #9021809035420405# LINDA D GOTTWALD =614 STAND UP FOR ANIMALS INC AEsa 10550 AVIATION BLVP MARATHON, FL 33050-2906 Illlllltillrlturstele-,ll,llitIIIIIIIII Ilrllllrnlltrlrttrlrirl Lend a hand. Save the land. Manage your account online today — it's fast, easy and secure. I® Pay online anytime ---no more checks, stamps or clutter ® Moving? Change your address online or on the back e Help save the planet- -Go paperless QSign up at www capitalone corn Capital One Bank (USA), N A P.O Box 71063 Charlotte. NC 26272-1083 ullllt'ill'�ulll'll'111llltrrllllllrrllrlrlii'Il��lillllllrllll Please make checks payable to Capital One Bank (USA), N A and mail with this coupon in the enclosed envelope ICK.e- or a, • • DEPOSIT TICKET =CAN& W 14111M A STAND UP FOR ANIMALS INC. , J 10550 AVIATION BLVD. MAOATHOP. FL 978 - IS a 3 DATE � otrosr t r„r T ruaourc t,T.,�►. . � � P $US TOLL ► 7 er• �� .1/M MY /M CYMIfgI.(i M.�OWrMI. � i itlloOYMMM Naww WTWW 11Y�OM4�10riA�7M0 25so- 36 STAID UP FOR ANIMAL' 4081 M112977>6M9W57< qrj= Deposit Amount 4001 4 60 09/26/W Checking 411b235 I 2 a O -I g rti � s 2 1 • 07/18H 0 Accrual Basis Type Check Check Check Check Sales Receipt Check Check Check Check Check Check Check Check Check Check Check Check Check Check Check Check Check Check Check Check Check Check Check Check Check Check Check Check Check Check Check Check Check Check Check Check Check Check Check Check Check Check Check Check Check Check Check Check Sales Receipt Sales Receipt Check General Jou... Sales Receipt Check Check Check Check Check Check Check Check 'heck k Date 1 /4/2008 1/5/2008 1/7/2008 1/7/2008 1 /7/2008 1/8/2008 1 /912008 119MW8 1 /M008 1 /912008 1 /9/2008 1/10/2008 1110/2008 1 /11 /2008 1/11/2008 1 /11/2008 1/1 1/2W8 1 /11/2008 1 /11/2008 1 /11/2008 1 /12/2008 1112/2008 1 /14/2008 1/14/2008 1 /16/2008 1 /1 &2008 1 /16/2008 1/18=8 1/18/2008 1/18/2008 1/18/2008 1/18/2008 1/1812008 1/18/2008 1 /20/2008 1 /22/2008 1 /24/2008 1 /25/2008 1 /25/2008 1 /25/2008 1 /25/2008 1/26/2008 1/25/2008 1/25/2008 1 /25/2008 1 /26/2008 1/26/2008 1 /31/2008 2/1/2008 2/1 /2008 2/1/2008 2/2/2008 2/6/2008 2/6/2008 2/6/2008 2/7/2008 2/7/2005 2/8/2008 2/9/2008 2/10/2008 2/10/2008 2/10/2008 2/10/2008 2/10/2008 2/1012008 2/10/2008 2/11/2008 2/11/2008 2/11/2008 Num 1498 1508 1499 15W 1501 109 109 109 109 109 109 109 109 551 552 553 554 Psyc... Payc... 109 109 109 109 EFT 109 109 1505 1506 1511 1512 109 1510 1514 EFT 1513 1515 EFT Psyc... 555 556 557 558 Payc... 1517 1516 1518 1519 1520 1521 1563 1522 2 3 EFT Loan 4 1523 1524 1525 1526 1527 1528 1529 1530 Payc.. 559 560 Stand Up For Animals, Inc. General Ledger As of December 31, 2008 Name Tia Stotts Marathon Garbage Miguel Peseno Pam Kwiatkowski Monroe County BOCC Barbara Hernandez Irene Acostas Monroe County James Stockton Dave Lankford James Stockton Katie Bentley Home Depot AT&T Bentley, Katie D Gottwald, Linda D March, James P Lee A Mathews Psychex, Inc. Paychex,Inc. Ben Schineirson Florida Keys Keynoter Mike Tcouchlos Williams Marthais Concrete Key Nob Newspaper Clarke American Webster Veterinary Sup... Compassion, Inc. Monroe County Pet Heaven Florida Keys Elec Corp Marathon Veterinary Hosp Collectors Comer Stay Hard Concrete James Stockton Allstate Dave Lankford Tia Stotts AT&T Paychex, Inc. Bentley, Katie D Gottwald, Linda D March, James P Lee A Mathews Psychex, Inc. Shelly Booth Don DenoA, DVM Ben Schineirson Monroe County Void Monroe County AT&T Larry Schiffman Fees Fees AT&T Fees Void Pet Heaven Ben Schineirson Irene Acostas Marathon Garbage Waste Management Lopez,Jans James Stockton Psychex, Inc. Bentley, Katie D Gottwald, Linda 0 Memo Debit January 21,956,38 cat refund marathon 6035 3225 0352 1043 P/R W/E 01/05108 PAR W/E 01/05/08 P/R W/E 01/05/08 PAR W/E 011OW08 Cash Requirements P/R 1111/ PR Liabilities PIR 1/5108 concrete on cat house concrete cat house Check Order marathon Concrete for Out House Cash Requirements P/R 1/25/. P/R W/E 01/19/08 P/R W/E 01/19/08 P/R W/E 01/19/08 P/R W/E 01119/08 PR Liabilities P/R 1 / 19/08 1/22/08 Spay Clinic Pay Period: 1113-1/26/08 Big Pine Void Marathon 305-743-3779115 Yard Work Deposit Addition Error Att Mobility Payroll Loan From Linda Gott Void #1841 Pay Period: 1127-219/08 1 /27/08 R3000114 980-0005596-1098-5 Spoy/Neuter Reimbursement Pay Period 1/20-212/08 Cash Requirements P/R 2/11/ P/R W/E 02/02/08 P/R W/E 02/02/08 Credit 95.00 144.38 122.00 545,75 45.00 %00 540.00 11.00 134.00 95.00 115.00 3.66 220.26 565.93 1,683.07 481.42 715.11 707.58 2,132.69 265.00 48.00 250.00 205.00 46.25 65.56 473.16 443.50 290.00 50.00 165.13 304.63 49.50 400.00 105.00 559.33 190.00 101.75 230.41 715.30 623,76 1,683.07 489.15 752.58 2.169.87 70.00 357.50 260.00 175.00 0.00 220.00 218.68 52.00 50.00 638.54 11,242.17 218.62 0.00 40.00 270.50 22.00 144.38 65.53 180.00 110.00 704.61 704.20 1,683.07 Balance 1,503.73 1,359.35 1,237.35 691.60 22,647.98 22,602.98 22,552.98 22,012.98 22,001.98 21,867.98 21,772.98 21.657.98 21,654, 32 21,434 06 20.868.13 19.185,06 18,703.64 17,988,53 17,280.95 15,148,26 14,883 26 14,835.26 14,585.26 14.380.26 14.334.01 14,268.45 13,795.29 13,351.79 13,061.79 13,011.79 12,846,66 12,542,03 12,492.53 12,092.53 11,987.53 11,428.20 11,238.20 11,136.45 10,908.04 10,190.74 9,566.98 7,883.91 7,394.76 6,642.18 4,472, 31 4.402.31 4,044.81 3,784.81 3,609.81 3,609.81 3,389.81 3,171 13 3,11913 3,169.13 3,805.67 3,587.05 8,587.05 9,829.22 9,629.22 9,789.22 9,518.72 9,496.72 9,352.34 9,286.81 9,106.81 8,996.81 8,292.20 7.586.00 5,904, 93 Page 3 07/16/10 Accrual Basis Type Check Check Check Check Check Check Sales Receipt Check Check Check Check Check Check Check Check Check Check Check Check Check Check Check Check Check Check Check Check Check Check Check Check Check Check Chad Check Check Check Check Check Check Check Check Check Check Check Check Check Check Check Transfer Check Check Check Check Check Check Check Sol" Receipt Check Check Check Check Check Check Check Check Check Check Check Date 2/11/2008 2/11/2008 2/11/2008 2/12/2008 2/12/2008 2/12/2008 2/12/2008 2/14/2008 2/16=8 2/16/2008 2/16/2008 2/16/2008 2/19/2008 2/19/2008 2119/2008 2/19/2008 2/19/2008 2/19/2008 212012008 2120/2008 2/21/2008 2121/2008 2/22/2008 21=008 2/22/2008 2122/M 2/22/2008 2/2212008 2/22/2008 2/22/2005 2/231=8 2/23rM 2/23/2008 2/23/2008 2/23/2008 2/25/2008 2/25/2008 2/26/2008 2/29/2008 2/29/2008 2/29/2008 2/29/2008 2/29/2008 2/29/2008 2/29/2008 2/29/2008 2/29/2008 3/6/2008 3/6/2008 3/6/2008 317/2008 3/7/2008 3/7/2008 3/7/2008 3/7/2008 3/712008 3/10/2008 3/10/2008 3/10/2008 3/10/2008 3/101=8 3/10/2006 3/10/2008 3/1012008 3/18/2008 3H 8/2008 3/18/2008 3/18/2008 3/19/2008 Num 561 562 Payc... 1535 1536 1537 13 1623 1531 1532 1533 1534 1539 1538 1541 1540 EFT 1559/.. 1542 1543 1544 1545 1546 1547 Psyc... 583 564 565 566 Psyc... 1548 1549 1550 1551 1564 1552 1553 15481. 1554 1555 1556 1557 1558 1559 1560 1571 1572 1574 1575 1561 1562 1563 1573 1577 1576 Payc.. 5 567 568 569 570 15781 Payc. 1566 1567 1569 1570 1565 Stand Up For Animals, Inc. General Ledger As of December 31, 2008 Name March, James P Lee A Mathews Paychex, Inc. Monroe County Don Denoff, DVM Shelly Booth Monroe County BOCC Chase Card Services Avid Keys Energy Services Hill's Pet Nutrition Webster Veterinary Sup... Monroe County Void Dave Lankford Irene Acostas Allstate Capital one James Stockton Ban Schineirson Monroe County Shelly Booth Don Denoff, DVM Dave Lankford Paychex, Inc. Bentley, Katie D Gottwald, Linda D March, James P Lee A Mathews Paychex, Inc. Void Airgas South Florida Keys Elec Corp Pfizer Animal Health FKAA Memo Debit P/R W/E 02/02/08 P/R W/E 02/02/08 Form 941 - P/R W/E 02102/08 Marathon 0217-2/9 Clinic 2/7.9/08 Clinic February 21.956.38 4246 3119 1837 2233 #8781600-01 Acct697612 Acct #100132196 Big Pine Void 0.00 Pay Period 2/3-16/08 Pay thru 2/14/08 Acct 4802 1371 0944 7955 - .. Pay Period 2/3-2/16/08 Back Pay Marathon 021l4 Clinic 02/14 Clinic Pay Period Thru 2/2 Cash Requirements PIR 2/22/ P/R W/E 02/16/08 PIR W/E 02/16/08 P/R W/E 02/16/08 P/R W/E 02/16/08 Form 941 - P/R WIE 02/16/08 Void Inv 0110015959 051540010 #68161 *026735 a Gottwald Repay.Mgtof Loan. Earl VanBuskirk Spay Clinic 3/11/08 Capital one Acct 4802 1371 0944 7955 Monroe County Big Pine Monroe County Marathon Don Denoff, DVM 02R6 Clinic Ben Schineirson Pay Period 2118-3/l/08 Marathon Veterinary Hosp Acct #8398 Void Void Ben Schineirson Pay Period thru 2/16/08 Monroe County Marathon Paul Mills, CPA 2006 Audit balance Lankford, David Pay per 03101 Void Webster Veterinary Sup Void Void Irene Acostes Pet Heaven James Stockton Paychex, Inc. Monroe County BOCC Bentley, Katie D Gottwald, Linda D March, James P Lee A Mathews Chase Card Services Psychax, Inc. Ben Schineirson Tie Stotts Lankford, David Irene Acostaa Monroe County Funds Transfer Acct#100132196 Void Pay thru 03/15108 #1841 Pay Period 03/01/08 Cash Requirements P/R 3/101... P/R W/E 03/01/08 P/R WIE 03/01 /08 P/R W/E 03/01/08 PIR W/E 03/01/08 4246 3119 1837 2233 PR Liabilities W/E 03/01 /08 Pay Period thru 031608 Spay Clinic Pay per 03102.03/15 Pay thru 03/15/08 Marathon 0.00 Credit 479.48 772.75 2.203.81 105.00 334.25 50.00 781.56 280.50 53.41 731.25 187.72 450.00 192.00 44.00 559.33 2,000.00 122.50 160.00 90.00 40.00 120.25 184.00 682.67 716.76 1,683.07 552.96 761.23 2,233.98 123.89 177.55 731.23 N.4.3. 5.000.DOI 1()8.75 2,664.11 90.00 90.00 198.75 252.50 69.07 0,00 140.00 75.00 1.600.00 180,00 0.00 5,000.00 676.99 0.00 0.00 44.00 45.00 97.50 643.57 21,956.38 498.05 1,683.07 628.38 735.28 1.820.61 2,1159,90 247.60 95.00 180.00 30.00 240.00 Balance 5,425.45 4,652.70 2,448.89 2,343.89 2,009.64 1,959.64 23,916.02 23,134.46 22,853.96 22,800.55 22,069.30 21,881.58 21.431.58 21,431.58 21,239.58 21,195.58 20,636.25 18.636.25 18,513.75 18,353.75 18.263.75 18,223.75 18,103.50 17,919.50 17,236.83 16,520.07 14,837.00 14,284.04 13.522.81 11,288.83 11,288.83 11,164.94 10,987.39 10,256.16 10,119.73 5,119.73 5,010.98 2,348.87 2,266.87 2,168.87 1,968.12 1,715.62 1.646.55 1,646.55 1,508.55 1,431.55 (168.45) (348,45) (348.45) 4,651.55 3,974.56 3,974.56 3,974.56 3,930.56 3,885.56 3,788.06 3,144.49 25,100.87 24,602.82 22,919.75 22,291,37 21,556.09 19,735.48 17.565.58 17.318.08 17,223.08 17,043.08 17,013.08 16,773.08 Page 4 EXHIBIT V Stand Up for Animals Spay and Neuter Contribution Documentation E-mail Sandra Mathena From: Danny Kolhage [dkolhage@monroe-cierk.com] Sent: Thursday, August 05, 2010 12:35 PM To: smathena@monroe-cierk.com Subject: FW: SUFA From: Wigington-Kim [mailto: Wigington-Kim@MonroeCou nty-FL. Gov] Sent: Thursday, August 05, 2010 11:42 AM To: dkolhage@monroe-clerk.com Subject: FW: SUFA Kim Wigington County Commissioner District 1 From: Rick Wenck (sufal@bellsouth.net] Sent: Tuesday, July 13, 2010 10:07 AM To: Wigington-Kim Cc: hutton-suzannne@monroecounty-fl.gov Subject: SUFA Dear Ms.Wigington and Ms. Hutton In response to your e-mail exchange of June 26, 2010 questioning the 2006-2008 revenue status of Stand Up for Animals (SUFA), please be aware of the following: 1. As required by county contract, SUFA has been audited annually by a licensed independent auditor (Paul Mills, CPA) . All six audits from 2002-2008 have found SUFA to be in complete conformity with Government Auditing Standards and are on file with Monroe County Public Works 2. Further review of the 2002-2008 audits show the following: Monroe County Contract Annual Remittance SUFA annual expenditures: 1. FYE 2003 $214,529 $226,204 ($11,675) 2, FYE 2004 $215,600 $301,092 ($85,492) 3. FYE 2005 $ 219,265 $298,224 ($78,959) 4. FYE 2006 $248,598 $291,027 ($42,429) 5. FYE 2007 $ 263,472 $314,006 ($50,534) This indicates a total deficiency of $269,089 that SUFA has been forced to withdraw from their general revenue and donation fund in order to subsidize the county remittance. The 2008-2009 audit is pending; however initial estimates indicate a discrepancy between county remittance and annual expenditure of approximately $57,000 1. The "Excess reserves" you refer to include the following donations and grants made to SUFA and directed/restricted to specific expenditures. 2. $69,000 (Allen Family Trust-spay/neuter) $15,000 (FAF-spay/neuter) $13,000 (Schwartz Foundation spay/neuter) $5,000 (Hugh Hefner Foundation - spay/neuter) $1,500 (Brobyn Family Foundation - spay/neuter) $1,500 (City of Marathon- spay/neuter) $4,000 (Trostrud Mosaic — SUFA Second Chance Ranch) $3,500 (Lorie Farrel — Frannie Fund) $3,000 (Charles Hoyt/SUFA Second Chance Ranch) Thus, your suggestion that the balance of SUFA's excess revenue be used to further subsidize the coutny contract is not only inappropriate but in conflict with the intent in which these donations were made. Furthermore, SUFA is curious as to why you did not direct attention to the 990 data of the Florida Keys SPCA and Humane Animal Care Coalition, which also reflects excess revenue for the same time periods. The staff and volunteers work hard to secure outside sources of funding in order to further our mission statement We are disappointed that you would chose to attempt to disparage SUFA publicly and ignore the contributions SUFA has made to the people and animals of our community. Sincerely, Linda Gottwald, SUFA Executive Director Lorie Farrell, Larry J. Hirsch, Esq., SUFA Board of Directors Please take a moment to complete our Customer Satisfaction Survey: httn://monroecofl.virtualtownhalLnet/Pages/MonrovC ol, l WcbDocsless Your feedback is important to us! Please note: Florida has a very broad public records law. Most written communications to or from the County regarding County business are public record, available to the public and media upon request. Your e-mail communication may be subject to public disclosure. EXHIBIT W Florida Animal Friend Grant Follow -Up Report FLORIDA ANIMAL FRIEND GRANT FOLLOW-UP REPORT (due September 1, 2008) Please submit ALL of the following information upon completion of the funded project, or no later than twelve months from the date of the grant letter, whichever comes first. We look forward to a candid report on the outcome of your project. Today's Date: 8121108 Date funding was received: 8121107 Person Submitting Report: Linda Gottwald, N.D. Title Executive Director, Stand Up for -Animals, Inc. Organization Address:10550 Aviation Blvd. City, State, Zip Code: Marathon, FI 33050 Website Address: www.sufspets.com Phone number: 305.743-3779 Fax Number: 305-743.5660 Cell Number: 305-393-0294 Email Address: sufal@bellsouth.net Title of Proposal: SOFA Spay Neuter Program Total number of sterilization surgeries projected in application: cats 360 dogs 418 Total number of sterilization surgeries actually performed: cats 418 dogs 149 Amount received from Florida Animal Friend grant: $15,000 Amount spent from Florida Animal Friend grant: $15,000 Amount returned to Florida Animal Friend: $0 All unspent residual funds must be returned unless a time extension is approved in writing by Florida Animal Friend. Provide detailed documentation of how the funds were expended. Include a line item for each separate kind of expense. Include copies of receipts for any single items costing over $500. Retain auditable documentation of expenditures for a minimum of one year after completion of the grant. Surgery Number Performed Average Cost/SurgeryCost/Surgery Total Cost Cat Neuter 199 $22.25 $4,427.75 Cat Spay 219 $28.75 $6,296.25 Dog Neuter 56 $40 $2,240 Dog Spay 93 $47.75 $4,440.75 $ $ TOTAL SPENT $ $1,7404.75 Explain any differences between your original goal and the final outcome. Documentation of Expenditures: Veterinarian fees: $10,442 Support staff fees: $3,972 Supply fees (medication, suture materials, oxygen) $3,010 Mary Bush/Spevia! to the Free Press Marianne Rees, Misty the kitten, Linda Gottwald, Mellass Bitgood, Karen Crutchfield, Na-Na, a pomeranian mk, and Michelle Echoverds pose with Florida Animal Friends license plates, &Wlable at the Monroe County tax collectoes office. Revenue generated from the special plates goes towards spay/neuter programs throughout the state. Stand Up for Animals was one of 16 animal organizations in Florida to be awarded a grant this year from the program. The money will be used for SUFA's spay/neuter clinics at the Big Pine animal shelter. To make an appoint- ment for low cost spay/neuter or free rabies vaccinations, call Stand Up for Animals at 305-743-3779. EXHIBIT X 990 Information ,m 4562 ( 2008 Pa listed Property (Incluae automooues, certain otner verncit:a, Lmilutai tcicNnvnc�, ��• ram• property used for entertainment, recreation, or amusement.) Note: for any vehicle for which you are using the standard mileage rate or deducting lease expense, complete only 24a 24b columns (a) through (c) of Section A all of Section B and Section C If applicab iection A —De reciation and Other Information (Caution: t L4ttiion:S—ee the Instructions for limits forpassengerautomob, a Do you hays evidenee to support the business/investment use claimed? 1- Yes I No 241b If "Yes," is the evidence written? ten? 1_ Yee t No (a) rype of property (list (b) Date placed in Business/ investment (d) Cost or other (e) Basis for depreciation (business/ investment (i) Recovery (g) Method/ (h) Depreciation/ Elected section 179 vehicles first) Service use basis use orgy) Pe nod Convention deduction cost percentage Special depreciation allowance for qualified listed property placed in service during the tax year and used more than SO% in a qualified business use f see instructions) 25 - Property used more than SO% in a qualified business use d SUV 2006 08-14 1 100 DD0 ale 1 17,424 177424 5 0 1200 DB-HY 1 3,150 7 Property used 50% or less in a qualified business use _. _..._ %I I I INL- 28 Add amounts in column (h), Imes 25 through 27 Enter here and online 21, page 1 28 3,150 3 Add amounts in column (u), line 26 Enter here and on line 7, page 1 29 Section B--Information on Use of Vehicles ompiets this section for vehicles used by a sole proprietor, partner, or other "more than 5% owner," or related person _.. _.... _ .,nw, j— Ou proviaeo ven Kies W your em io ees wrov aniwcr me uc..rV.rs 0Total business/investment miles driven during the year (do not include commuting miles) 31 Total commuting miles driven during the year 12 Total other persona l(noncommuting) miles driven .otal miles driven during the year Add lines 30 ,hrough 32 34 Was the vehicle available for personal use during off -duty hours? 5 Was the vehicle used primarily by a more than 5% owner or related person? . 36Is another vehicle available for personal use? (a) Vehicle 1 (b) Vehicle 2 (c) Vehicle 3 (d) Vehicle 4 (e) Vehicle 5 {f) Vehicle 6 Yes No Yes No Yes No Yes No Yes No Yes No Section c^Questions for Employers wno rroviac vcnrcrca, rvr vac wy ...c.. ..•••r1 -- iswer these questions to determine if you meet an exception to completing section B for vehicles used by employees who are not more then /a owners or related persons see instructions 37 Do you maintain a written policy statement that prohibits all personal use of vehicles, including commuting, by your Yes No employees? . . 8 Do you maintain a written policy statement that prohibits personal use of vehicles, except commuting, by your employees? See the instructions for vehicles used by corporate officers, directors, or 1% or more owners . . . . 19 Do you treat all use of vehicles by employees as personal uses 0 Do you provide more than five vehicles to your employees, obtain information from your employees about the use of the vehicles, and retain the information received 31 Do you meet the requirements concerning qualified automobile demonstration use? (See instructions ) Note: If your answer to 37, 38, 39, 40, or 41 is "Yes,' do not complete Section B forth* covered vehicles YRWW Amortization (b) (a) f (a) Date Amortizable Code Amortization Amortization for Description of costs amortization amount section period or this year y begins percentage 42 Amortzation of costs that begins during your 2008 tax year (see instructions) mortization of costs that began before your 2008 tax year 43 Total. Add amounts in column (f) See the instructions for where to report 44 Form 4562(2008) EXHIBIT Y Repair Bills Y -- --_ -- -- 53-+411/670 2 34 5 s! STAND UP FOR ANIMALS INC. C01OW9265 10550 AVIATION BLVD. MARATHON, FL 33050 VAIit / n PAT �,..— 1 s r9 0E- _fit DOLLARS U �• W � !i # IIYp00varwasWpkway kf Cwlf N w Maiattoi. Fwida 33050 ' CIA www.rtryf00ban1[tOnA�� 25SII r. NOWq 00'U06f s��'�►►1 >7� ' Wl)pac le/bo NOA <An olslo-Ls N 09/14/2009 at 11:24 AM 32334 Job Number: ISLAND AUTO REPAIR License #:MV-034.79 Federal ID #:650140627 8259 OVERSEAS HWY MARATHON, FL 33050 (305)289-0802 Fax: (305)289-9591 PRELIMINARY ESTIMTE Written By: SIMONE BOLOGNA #650140627 . Adjuster: Insured: STAND UP FOR ANIMAL Claim # Owner: STAND UP FOR ANIMAL Policy # Address: 10550 AVIATION BLVD Deductible: MARATHON, FL 33050-0000 Date of Loss: Business: (305)393-0294 Type of Loss: Point of Impact: Inspect Location: Insurance Company: Days to Repair 2007 FORD ESCAPE 4X2 XLS 4-2.3L-FI 4D UTV Int: VIN: 1FMYU02Z47KA66149 Lic: Prod Date: Odometer: Air Conditioning Rear Defogger Tilt Wheel Intermittent Wipers Keyless Entry Rear Window Wiper Dual Mirrors Console/Storage Luggage/Roof Rack Clear Coat Paint Power Steering Power Brakes Power Windows Power Locks Power Mirrors AM Radio FM Radio Stereo Search/Seek CD Player Anti -Lock Brakes (4) Driver Air Bag Passenger Air Bag Cloth Seats Bucket Seats 5 Speed Transmission Overdrive Styled Steel Wheels ------------------------------------------------------------------------------- NO. OP. DESCRIPTION QTY EXT. PRICE LABOR PAINT ------------------------------------------------------------------------------- 1 FRONT DOOR 2* R&I RT R&I trim panel 0 0.00 0.9 0.0 3* Repl RT Power regulator 1 86.98 1.1 0.0 ------------------------------------------------------------------------------- Subtotals =_> 86.98 2.0 0.0 Parts 86.98 Body Labor 2.0 hrs @ $ 50.00/hr 100.00 ---------------------------------------------------- SUBTOTAL $ 186.98 ---------------------------------------------------- GRAND TOTAL $ 186.98 1 /-� OO c� cr- p w f- U) uj V) W pp = CD C9 1 J CL Q Z Z m CS I N � Q I w 2 1 A co CD Q w I Q ' d W Q og Zla H T I $'5g. ISba o¢ y! (Ii I11 tag ff �cn o R cn .L3 + c� s a O w O� + 9 ccc��55lick, .z d0 wrCCn Q UN Z' H N MS=x" 5 $ J J LA E v LLJ v IQx iS'S $gyp" gsaa O = LlJ cc �5 UO� cm c�nj3o�o?aaC.> a� y -CD X to � +O El 0 z3 v�Q U Q cn TOcn W O W O W !cn 3 �cr 3 z z¢ • ! I.I AriU III' 1 t la ANIMAI N INI. 255r 16 LI STAND UP FOR 4NiMALS INC. A:IA•gN el�'i. mw,ms, j �JS`O C,, z,o 0" 25Sr 36 , STAND VP FON ANIMALS INC. pw,�w l ,mw Arw•+Ox, Ul vr. 7e_'�` 2sse ,474 1000000500W t, .. 2,4 9 STAND UP FUR ANIMALS IN(. •� 2 u-„vaL 24 STAND UP FOR ANIMALS INC. �'-J(y4c��: ,,,� .�,! _.��a�LrQ� IOLLAF, a �.:_ ►je 92 5 2t.90 y. .aw..✓ S7ANU UP F()N ANIMALS INC ?--� i_�/—/—, l25•-6 '"- A M 25s 46116 "CCOUN'T': 1u1052 55 PAGE: 2 of 4 •.I WI IIV I UH ANIMAL S INI j i 255�'�.25?1 STAND UP FOR ANIMALS INC. le �, r.L I'•� Fkc •L�G�.Y ��t� �-=v. ,rlLaL: �.: - f.! 9 2 5 SO 2'�f2 r %STAND VP FOP ANIMAI..S INC 2525 IN 2540 i STANDWFW� elf wC — t55� /p0000 t77B t/ 2542 STAND UP FOR ANIMALS INC. 4FM fwD,) it )]Me r•, .,, r„, f0 25 �' 254 2 ✓0000 41 00 .. 2501 STAND UP FOR A.,-Al.S INC g " _ " 25 25t.1i I000000670►.-' EXHIBIT Z Supplemental Information to form 990 N o C w W4 0�o N�o en it Z x p Q en O C G AA U. .; Q a .Sto 9� C 0 V U. C U. wN C 8.2 W A 4 0 Z �r ' C M t u LU W E E I'— '�D V v = L t' N C V VU. v02. iA%0 � fG o� W O d yOf a y � .dC 7� N >� O � � N l0 m 3 w L a � a� v � � m � � � C o �o L 0 N C 4 s N C � U d p y > C O Q m Y c C M� 41 b. 0 d e Q CD U 41 32 > > > a O er •�- r I Y Y iD Ln O A 0 z EXHIBIT AA Michigan Document . -.1c I wI/ZUIU 1:14:58 PM PAGE 2/005 Fax Server wi Y. 100% fn ev rsdw -4 Wo 8 0 ;c Vp u m 14 P A RRR0 a _j N! 0X it CP cn I i a I? i I i I i I i CD O 00 CNJ EXHIBIT BB Miscellaneous bills '4 1 1:41 r ; . Info a r . i ,um.`� <l;ruszka4040Ct�:_::�Z.net>:-------------- q S::ps MISS:::: mount 511.50 7.00 12.97 47.03 - 18.14 25.49 6.99 714.70 64.49 r t3`J 3873 and 6475. "i ll missing slips, please confirm. I x 02/20/2009 14:21 ::5$ XXXX�.XXXXX ?)CX)0(X`* Ax PAID p —0&.rand=0ufqu4homt565 5/1 http://us.mg204.mail.y ahOO.cOm/dc/launch?. uMcs�sbc&'gx� nfo )m Linda .7-.a.,---.L040abellsouth-net>: -------------- lolips Missing: count 11.50 7.00 12.97 47.03 18.14 25.49 6.99 714.70 64.49 873 and 6475. j"j"' nissing slips, please confirm lift! A AAA X A I P .- 14*A http://us.mg204.mail.yahoo.com/dc/launch?.partner--sbc&.gx=O&.rand=Oufqu4hOmt565 Part of the Pleasure super Markets '-" I44a a 9� +�fyaS �5 7/ y � tip rie 1r R p; j AsiFn f t1." ,r d s ,):,n Sh.opping Ceriter P,.:bl ix P Stw, Manager: Keviri Pip-nr ; age :SUS- 29b-222; L0L)K FOR SAVINGS � P�1 0.31 1 r,w{Ft aHR�'1�. a . 6! In C1.39 F '38Y r ltt i!; 1 .59 f C 3a I{rugzdc8 <lwszk L -,`1Y '•UMI;'K N t , (3]]; a4O4O@be1Jsouth.net>: - C. iil MRl N•UJ -----•'•'—� i ing: Er T:,.. D. Grand T:tdl li.�;t tact 1-1: .)T: 9H i :1 3 i ... r{{ confirm. Thank You. VGi y iL.,. ;ilr.r ng _. r, 'C;'i Uf the O IF35l:Ce rcvin Nipet, 305-296-2225 LOOK FOR SAVINGS SQUASH CALABAZA 2.93 F ' SQUASH ACORN 2.63 lb 4 1.49/ lb 3.92 F BEEF HEW' 1.84 F BEEF KIDNEY 2.37 l 4 Order Total 10.66 : Sales Tax 0, Uri s Grand Total 10.66 Credit Payment 10.66 PRES10! Retereric� a. ,117f�ui!-iir!!, Trace it: 001OU13331 A,rCt 9: XXXX XXXXXAXXa475 PurchaSe VIPA Ankn.in t � $10.66 - Auth #: 04421" Chatly(' J.00 _ . ');ur (.c-bier oas Day is P. Hat",,, of thu PleaFur<, Page 1 of :50:41 P`-' -h Info .nda inchKn:=------------ from L rd Slips Missing: Amount $11.50 7.00 12.97 47.03 18.14 25.49 6.99 714.70 64.49 193873 and 6475. ve missing slips, please confirm. I-^an�, )'ou. Zj h Al, H 9 q m D 0 • 0 0 G + I Ni 1 - 2 6 + 8.90 + 5 • 38 + IfI10 th 12.69 + -P i 5 IlonMAY MAHAlll<)N, t I UH)(IA .,.'u;,i, Sw Vol 111 101 „ tlrtit=i 9 668?. Hal Iol i,i I; "'NI ',1161 k HOI I I I IU I'IsY tide SUIiIk)IdI Food Sulituldi TOTAL Iid¢t I'. 41 R FAT rn! i17l„',Ir.. MMA I I1UN . I i 0k 111A 1?3I ) 8att-WA? i1%rl;:!TIMU ,l(iii; iI:, ?'.I I)CPM 0i.ioi Ntimher, 688V Acroun t l ype : C41) I I I DC I rdiI IU: 74?8hl' 0t, lion' 3 Server: HEIDI ►1r�e lii f UINd �11af1. APPROVAL ? 5U Entry Mudu Swiptd 2 5U Card Number' XXXXXXXXXXXX90l13 8.50 Card Expire: XX/XX t t Card Type: Visa Cardholder Name: Iinda yuttwald Approval "'tie: 083638 i Inference Numbei ;t,q frarilU* WiIIIU8Ij/'L63A ALq MICode: NI JI RASE: $11.64 Gratuity: Total::. Cardmewbni aukswwIt:duu:, icupriI,t ul yuuds acid/ur seivi(;r: ui lhc: :rmutint of th, lulitl ';hnwii IwII)I1 ,itltl ,tyict": to plci lul w tilt; uld Igot ioly, ',t;l fill lli l,y carduir ilmi '; ow i,ement wi tli i:;si,t;i `:i��nafiurr. 0 WAL �i _ c 77 o cu O •�. Cn C =' �C ZJ 3 o 'r r-- N co m L'r -r' r O[O � o U, CL o l�•O LLJ OU cn Cn m t(,ott CS J O 21 CD w ^f C', L 4 Y LO co d- ir c! ��. cn cn=3i zcano rn N Cn 4 +-• '?.s iq ED O Z W = p 1=-- 5— Q Z fL •L r. O CN "c. IX=D r z Q, c" co N " R: a) ZCn S Y r1 � BUJ Z HG)O F-1 LL �--�F-- +C Y Y >. (O 4 S NZ 7C7� F-SCn C��U L O v cn C.)_� S n�- LLJ I---' `J r- w� w ion c3 ,5r ►-� �� d :^. O ZO �Z 1"iS Qi� ~ w �Zw N > Z = � :+►d � O 2 U-1 G~. CJ?_�.J co <r w U rwi Z ' C. LO Z 1J+ LL Q Cn 7 - *-- U J t-f U J C.Q C' � E Ov _ -S WO w 54 4 ocn n� EXHIBIT CC Email from SUFA employee Sandra Mathena From: Hutton -Suzanne [Hutton-Suzanne@MonroeCounty-FL.Gov] Sent: Monday, August 23, 2010 10:22 AM To: smathena@monroe-clerk.com; Pierce -Dent; Leto -Beth; Limbert-Christine; Shillinger-Bob Subject: FW: animal shelter fyi 5""w,4. V4rr County Attorney Monroe County 1111 12th St., Ste. 408 Key West, R. 33040 305-292-3470 From: Jeff C� Sent: Monday, August 23, 2010 1 AM To: Hutton -Suzanne Subject: animal shelter Hello Suzanne, I was hired in February of this year to take over Linda Gottwald's position while she started the shelter in Michigan. I was taken off the schedule in May after receiving a dog bite at work that required medical attention. Saturday the 21 st I received a bill from a collection agency regarding the dog bite injury. Linda was dishonest with me from the moment I started working, and never submitted the IRS forms I filled out, to payroll. The attorney I contacted today said Linda will probably try and say I was never an employee. Since I testified in front of Judge Weber in Key West regarding a horse confiscation on Big Pine, Since another employee (Nicole), was working the morning I received my dog bite, since I was on a schedule, since I talked to many Monroe Deputies, and was "on call" for animal control calls; I believe it will be easy to prove I was an employee. The shelter was very mismanaged. For the sake of the animals, I hope you get another contractor. Jeff Lueck I believe the woman hired for my position previous to me was treated in a very similiar fashion. She left after a few months. EXHIBIT DD MacDougall Check STAND UP FOR ANIMALS, INC 1299 105M AVIATION BLVD PH 303443.T170 MARATHON, FL 330W Dat LS•1411470 Pay to the Order of 222U 1 $ - Dollars it NCNB BANK 11Mc*cvw ..Hiffh. UwatYoa, Florida )los6 For"—�Q.rr{,�� Number: 1299 Date: 08/24/2007 Amount: $2,000.00 EXHIBIT EE Letter to Linda Gottwald dated September 22, 2010 MONROE COUNTY COURTHOUSE 500 WHITEHEAD STREET, SUITE 101 KEY WEST, FLORIDA 33040 L.(305) 294-4641 (305)295-3663 BRANCH OFFICE: MARATHON SUB COURTHOUSE 3117 OVERSEAS HIGHWAY MARATHON, FLORIDA 33050 TEL. (305) 289-6027 FAX (305) 289.1745 September 22, 2010 Ms. Linda Gottwald c/o Stephen Isherwood 11400 Overseas Hwy, Suite 211 Marathon, F133050 Dear Ms. Gottwald, y"ouary w�co�COG U ,�N e C0.11. CLERK OF THE CIRCUIT COURT MONROE COUNTY www.clerk-of-the-court.com BRANCH OFFICE: PLANTATION KEY GOVERNMENT CENTER 88820 OVERSEAS HIGHWAY PLANTATION KEY, FLORIDA 33070 TEL, (305) 852-7145 FAX (305) 852-7146 ROTH BUILDING 50 HIGH POINT ROAD PLANTATION KEY, FLORIDA 33070 TEL. (305) 852-7145 FAX (305)853-7440 The enclosed Draft Audit Report of Monroe County's Contract with Stand Up For Animals, Inc. is submitted for your review for development of responses concerning the audit findings presented within the report. Florida Statutes Section 119.0713(2) provides that audit reports prepared by internal auditors remain confidential until the final report is issued. This report is not considered final. A final report will be issued shortly after receiving auditee responses. Please respond to each finding, individually, to facilitate inclusion of your responses within the body of the final audit report. Entire responses will be included as an Exhibit at the end of the final report. It is our intention to begin preparation of a final report in two weeks on October 7, 2010. Your responses for the final report must be delivered to the Clerk's Internal Audit Department by that date. If you require an extra week please notify the Internal Audit Department in writing the reason the extra week is considered necessary and in advance of the two week deadline. If you have any questions about the draft audit report, please contact Sandra Mathena at 305-292- 3591. Sincerely, Sandra L. Mathena, CPA, CFE, CIA cc: Roman Gastesi, County Administrator EXHIBIT FF E-mail regarding extension to Stephen Isherwood dated September 27, 2010 Sandra Mathena From: Sent: To: Cc: Subject: Stephen: Shillinger-Bob [Shilling+er-BottMonroeCounty-FL.Gov] Monday, September 27, 2Q1 9.14 AM Isherwood and Kyle P.A. Limbert-Christine; Sandra Mathena; Danny Kolhage; Hutton -Suzanne SUFA Mr. Kolhage is willing to give an extension until October 14 for SUFA's response to the audit. After that date, he will proceed to finalize his report. Bob Shillinger Chief Assistant County Attorney Monroe County Attorney's Office 1111 12th Street, Suite 408 Key West, FL 33040 (305)292-3470 (305) 292-3516 (facsimile) Please note that Florida has a broad public records law and that any communication with the County could be considered a public record. If you do not wish for your email address to become a public record, use the telephone or some other method of conveying your message. Please take a moment to complete our Customer Satisfaction Survey: httn:flmonroecofl.virtualtownhall.net/Pages/MonrGeCoFL WebUocslcss Your feedback is important to us! Please note: Florida has a very broad public records law. Most written communications to or from the County regarding County business are public record, available to the public and media upon request. Your e-mail communication may be subject to public disclosure. EXHIBIT GG E-mail from Linda Gottwald regarding response dated October 12, 2010 Sandra Mathena From: Linda Gottwald [gottwald.linda@yahoo.com] Sent: Tuesday, October 12, 2010 7:51 AM To: smathena@monroe-clerk.com Cc: dkohlage@monroe-clerk.com; isherwoodkyle@gmail.com Subject: audit Sandy, Due to continued work on exhibits and information pending from Monroe County, SUFA will need additional time to complete our response to the audit. Please be aware that the earliest we can complete this project is Nov, 1, 2010. should you have any questions or concerns, please do not hesitate to contact me. Linda Gottwald (305) 393-0294. i EXHIBIT HH County Administrator Response C UNTY So�MONROE KEY WESTLORIDA 33040 (305)294-4641 Monroe County Board of County Commissioners Office of the County Administrator The Historic Gato Cigar Factory 1100 Simonton Street, Suite 205 Key West, FL 33040 (305) 292-4441 — Phone (305) 292-4544 - Fax October 12, 2010 Clerk of the Court Ms. Sandra Mathena CPA, CFE, CIA 500 Whitehead Street Key West, Florida 33040 Dear Ms. Mathena, C BOARD OF COUNTY COMM SSWNEQc Mayor Sylvia 1. Murphy, District 5 Mayor Pro Tem Heather Carruthers, District 3 Kim wgington, District 1 George Neugent, District 2 Mario Di Gennaro, District 4 Below please find my responses to the audit findings of the Draft Audit Report with Stand Up For Animals, Inc. dated September 21, 2010. 1. Accountant furnishes some documents requested in final demand letter dated August 30, 2010. Recommendation: 1. SUFA should maintain appropriate documentation of all expenditures and make them available for inspection according to Section XIX of the Contract. CQUAlty Administrator Response: Agree with auditor's recommendation. 2. Adoption Fees in addition to approved Board of County Commission Fees are being charged by SUFA without County approval in violation of Section III. (C) of the contract. Recommendadon(sl: 1. We recommend that the contract be followed which requires all fees to be remitted to Monroe County. 2. We recommend that the Board of County Commissioners formally approve any additional fees charged by all contractors. COMM Administrator Response(s)• Agree with auditor's recommendations 1 and 2. 3. Fees in SUFA's Money Market Account are due to Monroe County per contract Section III (C). Recommendation: 1. We recommend that Monroe County recover fees due pursuant to Section III (C) to ensure that the funding will be used for the animals at the Marathon and Big Pine shelters as intended. Counly Administrator Response: Agree with auditor's recommendation. 4. SUFA is not issuing licenses for cat adoptions in violation of Resolution No. 599-2006. Recommendation: 1. Contractors should follow the resolutions required by the contracts. County Administrator Response: Agree with auditor's recommendation. 5. SUFA is not in compliance with contract Section XIX's requirement of an annual independent audit Recommendation: 1. Monroe County should ensure compliance with contractual requirements of an independent audit according to Section XIX of the contract for shelter services. County Administrator Response: Agree with auditor's recommendation. 6. MICHIGAN EXPENDITURES A. $2,900 farm fence for the Second Chance Ranch in Michigan was purchased with Operating Account Funds. Finding: Funds of $2,900 (check # 2619, $1,900 and check #2652 $1,000) were paid out of the Operating Account for an 815 foot farm fence for 7246 Harry's Rd, Traverse City, Michigan which is the location of the Second Chance Ranch. The Harry's Road property is personally owned by the Director. See Exhibit h — Durable fence Company for Second Chance Ranch. The expenditures are outside the scope of service as defined in Section III of the contract and are ineligible for County funds or any funds listed in the contract. County Administrator Response: Agree with auditor's finding. B. $1,154.90 in expenses were paid for legal services in Michigan. Finding: Two payments totalling $1,154.90 were made with the Capital One Credit Card to Smith Haughey Rice & Roegge for legal services in Michigan. The first payment occurred on April 22, 2008 in the amount of $941.73 and the second payment occurred on July 11, 2008 in the amount of $213.17. See I'.xhibit 1. - Capital One statement and legal hill. The expenditures are outside the scope of service as defined in Section III of the contract and are ineligible for County funds or any funds listed in the contract. County Administrator Response: Agree with auditor's finding. C. $622.87 in planning, administrative fees and miscellaneous expenses were paid for Second Chance Ranch in Michigan. Finding: Various checks/credit card charges were made to the Michigan government or businesses for the Second Chance Ranch. One check for $500.00 was for the shelter site plan review. The following checks/credit card charges were paid for Michigan: Date Check# Payee Amount 12/06/2009 Credit Card USPS Traverse City $7.92 12/06/2009 Credit Card Staples Traverse City $4.24 12/08/2009 Credit Card Copy Shop #1 Traverse City $42.95 05/07/2010 2839 State of Michigan/Filing Fee $20.00 05/25/2010 Credit Card Square Deal Country Store $21.19 06/02/2010 Credit Card Copy Shop#1 Traverse City $21.67 06/02/2010 Credit Card USPS $4.90 07/01 /2010 2891 Elmwood Charter Township $500.00 Sec l"X111bit ,NI - Miscellancous expenses Internal Audit has not received the general ledger as of June 30, 2010 as requested in an e-mail to Linda Gottwald on August 4, 2010 and verbally requested from the accountant. The expenditures are outside the scope of service as defined in Section III of the contract and are ineligible for County funds or any funds listed in the contract. County Administrator Responses Agree with auditor's finding. D. A County Vehicle was used to transport dogs to Michigan at a total cost of $1,154.05. Recommendation: 1. All expenditures should be in the service area listed in Section III of the contract. County Administrator Res n e• Agree with auditor's recommendation. 7. Travel and entertainment and other ineligible charges totaling $5,290.64 were paid without documentation to support amounts paid. Recommedation: I. We recommend that contracts for shelter services be revised to require pre -audit of contractor expenditures on a reimbursable basis similar to contracts with other agencies and private non -profits that provide public services. Counly Administrator Response; Agree with auditor's recommendation and will work with County Attorneys Office to revise contract language. 8. Program, marketing and other expenses are not the responsibility of Monroe County. Recommendation: 1. We recommend that contracts for shelter services be revised to require pre -audit of contractor expenditures on a reimbursable basis similar to contracts with other agencies and private non -profits that provide public services. ComM Administrator Response: Agree with auditor's recommendation and will work with County Attorneys Office to revise contract language. 9. Total rent of $4,197.00 was paid for SUFA Director's personal residence. Recommendation: 1. We recommend that contracts for shelter services be revised to require pre -audit of contractor expenditures on a reimbursable basis similar to contracts with other agencies and private non -profits that provide public services. ComM Administrator Response: Agree with auditor's recommendation and will work with County Attorneys Office to revise contract language. 10. Ten (10) utility bills totaling $1,095.20 for the SUFA Director's Personal Residence were paid from the Operating Account. Recommendation: 1. We recommend that contracts for shelter services be revised to require pre -audit of contractor expenditures on a reimbursable basis similar to contracts with other agencies and private non -profits that provide public services. County Administrator Response-, Agree with auditor's recommendation and will work with County Attorneys Office to revise contract language. 11. Personal expenses paid through the operating account. Recommendation(s): 1. We recommend that contracts for shelter services be revised to require pre -audit of contractor expenditures on a reimbursable basis similar to contracts with other agencies and private non -profits that provide public services. 2. The $125.00 should be added to amounts due to Monroe County. ComM Administrator Response(s)• 1. Agree with auditor's recommendation and will work with County Attorneys Office to revise contract language. 2. Agree with auditor's recommendation. 12. Donations include contributions for expenditures paid by Monroe County. Recommendation(sj: 1. Monroe County should segregate these expenses from the funding provided by the County. 2. We recommend that contracts for shelter services be revised to require pre -audit of contractor expenditures on a reimbursable basis similar to contracts with other agencies and private non -profits that provide public services. County Administrator Response(s)• 1) Agree with auditor's recommendation. 2) Agree with auditor's recommendation and will work with County Attorney's Office to revise contract language. 13. Inadequate internal control over deposits in violation of Section III (C) Fees and Section XI Donations of the contract. Recommendation: 1. Cash processing policies, procedures and controls should be documented for each operation or unit responsible for handling cash receipts. County Administrator Response: Agree with auditor's recommendation. 14. Private cremations were paid from the Operating Account. Recommendation: 1. We recommend that contracts for shelter services be revised to require pre -audit of contractor expenditures on a reimbursable basis similar to contracts with other agencies and private non -profits that provide public services. COMMAdministrator Res nse• Agree with auditor's recommendation and will work with County Attorney's Office to revise contract language. 15. 2007 Ford Escape purchased by SUFA for $17,424.00. Recommendation(s): 1. Monroe County should segregate these expenses from the funding provided by the County. Vehicles and other equipment purchased with funds covered by the contract with Monroe County should only be used to provide the services as described in the contract and within the service area as described in section III Scope of Services. 2. We recommend that contracts for shelter services be revised to require pre -audit of contractor expenditures on a reimbursable basis similar to contracts with other agencies and private non -profits that provide public services. County Administrator 1) Agree with auditor's recommendation and will work with County Attorneys Office to revise contract language. 2) Agree with auditor's recommendation and will work with County Attorney's Office to revise contract language. 16. Conflict of interest issues and potential violation of Board of Director's Instructions. Recommendation(s): L It is recommended that Animal Shelter employees not be board members or allowed extensive participation that could influence the Board's decision making. 2. The County should consider requiring assurances that private -non-profit organizations that receive contracts with the County to provide public services are complying with all 501 (c) (3) requirements. 3. We recommend that contracts for shelter services be revised to require pre -audit of contractor expenditures on a reimbursable basis similar to contracts with other agencies and private non -profits that provide public services. County Administrator Response(s): 1) Agree with auditor's recommendation. 2) Agree with auditor's recommendation. 3) Agree with auditor's recommendation and will work with County Attorney's Office to revise contract language. 17. SUFA Director's relocation to Michigan. Recommendations): 1. SUFA's expenses for the Director should be allocated between Michigan and Florida. 2. We recommend that contracts for shelter services be revised to require pre -audit of contractor expenditures on a reimbursable basis similar to contracts with other agencies and private non -profits that provide public services. 3. The Monroe County Commission may want to develop a policy on the number of board members required to be Monroe County residents and require disclosure when conflicts of interest could affect a non profit organization receiving funding from Monroe County: County Administrator Response(s): 1) Agree with auditor's recommendation. 2) Agree with auditor's recommendation and will work with County Attorney's Office to revise contract language. 3) Agree with auditor's recommendation. 18. Invoices and receipts paid do not reflect business purpose. Recommedadon(o: 1. It is recommended in those instances where documentation is not self explanatory the business purpose should be written on the face of the invoice or cash register receipt and signed by the purchaser. This will facilitate review and provide an additional level of detail explaining the nature of the transactions. 2. We recommend that contracts for shelter services be revised to require pre -audit of contractor expenditures on a reimbursable basis similar to contracts with other agencies and private non -profits that provide public services. Comm Administrator Res nse(s)• 1) Agree with auditor's recommendation. 2) Agree with auditor's recommendation and will work with County Attorney's Office to revise contract language. 19. Employees classified in error as independent contractors. (Form 1099-MISC) Recommendation (s): 1. We recommend that employees be required to complete all tax information before starting work. 2. We recommend that employees not be classified as casual labor. QmM Administrator Res nse(s): 1) Agree with auditor's recommendation. 2) Agree with auditor's recommendation. 20. Three (3) independent contractors were not issued Form 1099s for 2009. Recommendation: 1. SUFA should follow IRS regulations for all independent contractors. County Administrator Responses. Agree with auditor's recommendation. 21. Employee extra pay and bonuses are not included in payroll. Recommendation: 1. SUFA should follow IRS regulations for extra pay and bonuses paid to employees. County_ Administrator Response: Agree with auditor's recommendation. 22. No documentation for $2,000 repairs to Big Pine Shelter. Recommendation: 1. We recommend that contracts for shelter services be revised to require pre -audit of contractor expenditures on a reimbursable basis similar to contracts with other agencies and private non -profits that provide public services. County Administrator Response: Agree with auditor's recommendation and will work with County Attorney's Office to revise contract language. Upon completion of the audit, please provide me with a copy of the final report. If you need any further information from me about the responses, please let me know. Sincerely, 71 - ;L"an Gastesi, Jr.�r C� Monroe County Administrator EXHIBIT II 2005 Review -. 4, 4' CLERK OF THE CIRCUIT COURT MONROE COUNTY BRANCH OFFICE MARATHON SUB COURTHOUSE 3117 OVERSEAS HIGHWAY MARATHON, FLORIDA 33050 TEL. (305) 289-6027 FAX (305) 289-1745 March 25, 2005 The Honorable Danny L. Kolhage Clerk of the Circuit Court Re: Stand Up For Animals, Inc. Dear Mr. Kolhage: MONROE COUNTY COURTHOUSE 500 WHITEHEAD STREET, SUITE 101 KEY WEST, FLORIDA 33040 TEL. (305) 292-3550 FAX (3(15) 295-3663 r BRANCH OFFICE PLANTATION KEY GOVERNMENT CENTER 88820 OVERSEAS HIGHWAY PLANTATION KEY, FLORIDA 33070 TEL. (305) 852-7145 FAX (305) 852-7146 The Clerk's Internal Audit Department has completed a review of possible problems at Stand Up for Animals, Inc. (SUFA) as written by a former employee of the organization. According to the letter forwarded to the Internal Audit Department from the Commissioner receiving the complaint, the letter indicates that employment was terminated by the Shelter Manager, due to a dispute over hours worked, the letter also alleges inappropriate fiscal practices that need to be either confirmed or disproved. Monroe County entered into an agreement with SUFA effective July 2, 2002 to provide complete animal control and enforcement services from Mile Marker 16.7 (the Harris Channel Bridge) through Mile 1\4arker 69 (up to MM 70), including the Cities of Marathon, Key Colony Beach and Layton. The following items were discussed with SUFA management: Stand Up for Animals, Inc., has been receiving a $1,000 contribution per month and this contribution has been deposited promptly (within 1 or 2 days) into the First State Stand Up for Animals, Inc. bank account. Copies. of the deposits were received from the bank. 2. The former employee agrees she was paid the 15 hours that she was entitled to after discussing it with the Shelter Manager on Check 920 dated January 5, 2005. The former employee originally was paid as day labor and then was put on the regular payroll system. The discrepancy with the hours could have been a timing difference with the cutoff dates used by the payroll processor (Paychex). However, the Internal Auditor was unable to determine why the original paycheck from Paychex was incorrect because the Shelter does not keep the signed time cards. The signed time cards should be retained for documentation to explain problems such as listed above and also to comply with Federal Laws. 3. The Shelter Manager states the former employee had only been employed for a short time. The employee was not terminated for discussing the time issue but for her conduct while complaining about the issue during hours the Shelter was open and the public could be on the premises. The Shelter Manager tried to explain the issue but could not calm the former employee. 4. The letter also states that "I was there when she was paying her home electric bill and phone bill with the animal shelter account." The Shelter Manager provided me a copy of her December phone and electric checks (Ck 928 and 929) paid out of her personal account. The checks were dated December 23, 2005 which was during the period of employment by the former employee. The Shelter Manager stated that the checkbooks do look similar so she could understand how the former employee could have misunderstood. 5. During a review of checks written from the two SUFA, accounts there was one check number 993 written for $92 75 to FK1C on January 22, 2005 for the Shelter Manager's personal electric bill. However, on February 5, 2005 check number 915 was written for $185.18 to FKEC from the Shelter Manager's personal account for the Shelter's electric bill. The net amount due to the Shelter Manager from the two transactions was $92.43. This was corrected promptly and reported to the Shelter accountants to correct . 6. The Independent Auditors Report on the Basic Financial Statements were obtained for the fiscal years ending June 2003 and 2004. An unqualified opinion was issued for both time periods. We would like to thank the President of SUFA and her staff for their cooperation while conducting the review. Sincerely, �,,,Otti ir�ta..��lu-- Sandra L. Mathena, CFE, CPA, CIA Director of Internal Audit Cc: Commissioner Rice Linda Gottwald, President Stand Up for Animals, Inc. Tom Willi, County Administrator