Julie Blaha
State Auditor
STATE OF
M
INNESOT
A
Suite 500
525 Park Street
Saint Paul, MN
55103
Main: (651) 296-2551
Fax: (651) 296-4755
TTY: (800) 627-3529
State.Auditor@ osa.state.mn.us
www.osa.stat
e
.mn.us
An equal opportunity employer
March 25, 2021
Honorable School Board Members and
Superintendent Rhonda Dean
Independent School District No. 883 Via Electronic Transmission
Rockford Area Schools
6051 Ash Street
Rockford, Minnesota 55373
Dear School Board Members and Superintendent Dean:
The Office of the State Auditor (OSA) received concerns about Independent School District No. 883,
Rockford Area Schools (School District). The concerns related to apparently nonbusiness purchases
by the School District’s now former Superintendent (former Superintendent). In cooperation with the
Wright County Sheriff’s Office (Sheriff’s Office) and the School District, the OSA reviewed certain
School District financial documents for the period July 1, 2010, through November 18, 2019.
Based on its review, the OSA prepared an Investigative Report, which the OSA provided to
appropriate law enforcement agencies on May 28, 2020.
1
The Investigative Report described
$53,421 in School District transactions that appeared improper.
Subsequently, on September 4, 2020, Wright County filed a 14-count criminal complaint that
charged the former Superintendent with crimes including theft by swindle and embezzlement of
public funds. On December 9, 2020, the former Superintendent entered a not guilty plea to all 14
counts.
A public version of the OSA Investigative Report (Investigative Report) is enclosed with this letter,
and is now available to the public.
The OSA’s review included a review of the School District’s processes, practices, and policies
regarding the use of School District funds. This letter provides observations and recommendations to
the School District to help it better protect School District funds in the future.
Background
By law, the care, management, and control of an independent school district is vested in a board of
directors known as the school board.
2
The school board must “superintend and manage the schools
of the district; adopt rules for their organization, government, and instruction; keep registers; and
prescribe textbooks and courses of study.”
3
The school board must employ a superintendent, “who
shall be an ex officio nonvoting member of the school board.”
4
Each school board member “shall
receive training in school finance and management developed in consultation with the Minnesota
School Boards Association.”
5
1
See Minn. Stat. §§ 6.715 and 6.51.
2
See Minn. Stat. § 123B.09, subd. 1.
3
See Minn. Stat. § 123B.09, subd. 8.
4
Minn. Stat. § 123B.143, subd. 1.
5
See Minn. Stat. § 123B.09, subd. 2.
Honorable School Board Members and
Superintendent Rhonda Dean
Independent School District No. 883
Rockford Area Schools
March 25, 2021
Page 2
Additionally, as the Minnesota School Boards Association suggests, high-performing school boards
should hold the superintendent accountable for compliance with written school board policies and
accept ultimate responsibility for fiscal oversight.
6
As discussed in the Investigative Report, the School District established written processes that
governed the purchases made by School District employees. The School District authorized certain
employees, including the former Superintendent, to “utilize credit cards to purchase on behalf of the
school.”
7
According to its process flow memo, the School Board was to “review the Superintendent’s
invoices and his reimbursements.”
8
Based on the OSA’s review, it appears that the School Board did not hold the former Superintendent
accountable for compliance with the School District’s written processes; and as a result, School
District funds were spent for personal purchases, and other School District purchases lacked the
itemization required by Minnesota Law.
9
Further, it appears that the only individuals who critically
reviewed the former Superintendent’s credit card purchases were individuals who reported to him.
Recommendation
The OSA recommends the School Board critically review and formally approve transactions that it is
committed to oversee. It should carefully review expenditures to ensure that they are authorized and
that proper documentation has been obtained.
To expand the School District’s internal controls, we recommend the adoption of a comprehensive
credit card policy as described in the enclosed Statement of Position on Credit Card Use and
Policies. In addition, as recommended by the Government U.S. General Accounting Office,
‘[o]ngoing monitoring . . . should be performed continually and be ingrained in the normal operations
of a government purchase card program.”
10
Thank you in advance for your attention to this matter. If you have any questions about this matter,
please contact me at (651) 296-4717, or Nichole Bjornrud, CPA, CFE, at (651) 282-2750.
Sincerely,
/s/ Mark F. Kerr
Mark F. Kerr, JD, CFE
Special Investigations Director
Office of the State Auditor
(651) 296-4717
Encl.
6
See Standards for School Board Leadership available at www.mnmsba.org/Standards.
7
See Rockford Area Schools Significant Transaction Classes Process Flow Memo 2018-19 (Attachment B to the
Investigative Report).
8
Id.
9
See Minn. Stat. § 471.38, subd. 1.
10
See https://www.gao.gov/assets/gao-04-87g.pdf.
Julie Blaha
State Auditor
STATE OF
M
INNESOT
A
Suite 500
525 Park Street
Saint Paul, MN
55103
Main: (651) 296-2551
Fax: (651) 296-4755
TTY: (800) 627-3529
State.Auditor@ osa.state.mn.us
www.osa.stat
e
.mn.us
An equal opportunity employer
INVESTIGATIVE REPORT
Independent School District No. 883, Rockford Area Schools
PUBLIC VERSION
1
Executive Summary
The Office of the State Auditor (OSA) received concerns about Independent School District No. 883,
Rockford Area Schools (School District). The concerns related specifically to apparently
nonbusiness purchases by the School District’s now former Superintendent (former
Superintendent).
2
The OSA contacted the School District and the Wright County Sheriff’s Office (Sheriff’s Office), and
requested and received from the School District various documents and information, including the
School District’s documentation for all purchases by the former Superintendent during his
approximately nine-year tenure and documentation for payroll expense reimbursements made to him
during that period.
3
Based on a review of the information provided, the OSA identified $53,421 in
purchases between July 1, 2010, and November 18, 2019, that appear to be improper.
4
The OSA
categorized the reasons that the purchases appeared improper into three general categories:
$42,651 in purchases that appeared to be neither business-related nor authorized by law or
contract. This category included purchases of a home Wi-Fi system, home security devices,
a smart scale and body analyzer, a GoPro camera, Apple watches, a Fitbit, gift cards,
clothing, and various electronic devices.
$3,829 in fuel purchases, despite the fact that the former Superintendent received a monthly
vehicle allowance from the School District.
$6,941 in purchases made at restaurants, retail and hardware stores, and other businesses
for which support necessary to identify the purpose of the purchases and otherwise
determine their validity was absent.
This report summarizes the OSA’s findings.
1
A not public version of the Investigative Report was provided to law enforcement on May 28, 2020.
2
This Investigative Report covers certain issues reviewed by the OSA. Nothing herein should be interpreted to imply
the absence of other issues or approval of any act or transaction not mentioned. We understand that law
enforcement is continuing its investigative work and that additional information may exist or arise.
3
This information included a summary spreadsheet prepared by the School District that lists purchases made from
June 1, 2011, through September 11, 2019, (See Attachment A). In this summary spreadsheet, the School District
identified $40,803.95 in purchases it found questionable.
4
For purposes of this report, “improper” generally describes transactions for items, services, or purposes that are not
business-related or are not authorized by law or contract, or for which proper supporting documentation required to
validate a purchase is lacking.
ISD 883 – Rockford Area Schools
March 25, 2021
Page 2
Investigative Report
Background
The Rockford School Board (School Board) hired the former Superintendent in 2010. He held the
position until his resignation, which was effective November 18, 2019.
5
During this time, the former
Superintendent’s employment was covered by four successive contracts.
6
Under Minnesota law, the duties of the superintendent of an independent school district include
supervising schools in the district, making recommendations regarding employment and dismissals
of teachers, superintending grading practices and examinations, and performing other duties
prescribed by the school board.
7
Additionally, the former Superintendent’s employment contracts all
stated, “[t]he Superintendent shall have charge of the administration of the schools under the
direction of the School Board. The Superintendent shall be the chief executive officer of the School
District…shall organize, reorganize, and arrange the administrative and supervisory staff, including
instruction and business affairs, as best serves the School District subject to the approval of the
School Board….”
8
They also specifically stated, “[t]he Superintendent shall abide by the policies,
regulations, rules, and procedures established by the School Board and the State of Minnesota.”
9
Synopsis of Laws Considered by the OSA During Review of School District Purchases
Under Minnesota law, expenditure of public funds (including school district funds) requires that there
be both authority and a public purpose.
10
Authority may be specifically stated in a statute or implied
as necessary to do something that is expressly authorized.
11
A public purpose has been defined by
the Minnesota Supreme Court as “[s]uch an activity as will serve as a benefit to the community as a
body and which, at the same time, is directly related to the functions of government.”
12
With respect to payment for fuel and other expenses related to authorized use of a vehicle in
conjunction with work, Minnesota law authorizes public entities to compensate or reimburse their
employees for the employees’ use of personal vehicles on official business.
13
Governing bodies
may provide such compensation or reimbursement either through payments for mileage or by paying
an employee a fixed monthly or periodic vehicle allowance, but not both.
14
Finally, under Minnesota law, claims presented for payment using public funds must be in writing
and itemized, if possible. See Minn. Stat. § 471.38, subd. 1.
5
See SEPARATION AGREEMENT signed November 18, 2019.
6
See SUPERINTENDENT CONTRACTS, dated May 11, 2010, July 11, 2012, July 20, 2015, and July 23, 2018.
7
See Minn. Stat. § 123B.143, subd. 1.
8
See SUPERINTENDENT CONTRACTS, dated May 11, 2010, July 11, 2012, July 20, 2015, and July 23, 2018.
9
Id.
10
See, e.g., Op. Att’y Gen. 59a-22 (Dec. 4, 1934), and Op. Att’y Gen. 59a-22 (Nov. 23, 1966).
11
See, e.g., Mangold Midwest Co. v. Village of Richfield, 143 N.W. 2d 813, 820 (1966).
12
See Visina v. Freeman, 89 N.W. 2d 635 (1958).
13
Minn. Stat. § 471.665.
14
Id.
ISD 883 – Rockford Area Schools
March 25, 2021
Page 3
School District Policies and Procedures Applicable to Employee Purchases
In addition to the applicable laws around purchases using public funds, the School Board has
policies and procedures that governed the purchases by School District employees, including the
former Superintendent. The School District authorized certain employees, including the former
Superintendent, to “utilize credit cards to purchase on behalf of the school.”
15
The School District’s
credit card approval process requires each cardholder to “submit receipts monthly to the district
office.”
16
For all “credit card approvals and allowed expenditures,” the Superintendent was expected
to review “all of the invoices and reimbursements for the employees,” and the School Board was to
“review the Superintendent’s invoices and his reimbursements.”
17
OSA Review
Purchases Lacking Apparent Authority and Public Purpose
During the OSA’s review, it noted several purchases that did not have an apparent purpose tied to
the official duties nor documentation that described such a purpose. These purchases included a
home Wi-Fi system, home security devices, a smart scale and body analyzer, a GoPro camera,
Apple watches, a Fitbit, gift cards, clothing, and various electronic devices. In total, the OSA found
at least $42,651 in such purchases.
18
They are listed in Attachment C (prepared by the OSA).
The former Superintendent’s employment contracts contained a section providing certain School
District funds for professional development or educational-related expenses of the Superintendent
not to exceed $4,000 annually.
19
Since the Superintendent Contract provisions allowed professional
development expenditures that could include technology, the technology purchases included in
Attachment C are only those for which the OSA found no evident connection to professional
development or education.
20
15
See Rockford Area Schools Significant Transaction Classes Process Flow Memo 2018-19 (Attachment B).
16
Id. An independent school district is authorized to use credit cards by Minn. Stat. § 123B.02, subd. 23. This
statute states, “[a] board may authorize the use of a credit card by any officer or employee otherwise authorized to
make a purchase on behalf of the district. . . . A purchase by credit card must otherwise comply with all statutes,
rules, or district policy applicable to school district purchases.”
17
See Rockford Area Schools Significant Transaction Classes Process Flow Memo 2018-19 (Attachment B).
18
Most of these purchases were made using a School District credit card issued to the former Superintendent.
School District staff reported the electronic devices purchased, with one exception, could not be located at any
School District location. Law enforcement may have obtained additional information on the location of these devices.
19
The 2010, 2012, and 2015 contracts state, “[t]he School District shall provide to the Superintendent $4,000
annually for any professional development or educational related expenses, including but not limited to; any
professional materials, supplies, electronics, devices, or equipment, tuition or educational loan expenses, and
professional development expenses.” The 2018 contract states, “[t]he School District shall provide to the
Superintendent $4,000 annually for any professional development or related expenses, including but not limited to;
any educational materials & supplies, electronics, devices, equipment or tuition expenses.”
20
Besides the apparently improper reliance by the former Superintendent on this contractual provision, the OSA
questions the use of a School District credit card to provide employee benefits which should be processed through
the School District’s payroll procedures to insure proper inclusion in an employee’s income for tax purposes.
ISD 883 – Rockford Area Schools
March 25, 2021
Page 4
Apparently Improper Fuel Purchases
The School District paid the former Superintendent a monthly vehicle allowance. The
Superintendent Contracts between the former Superintendent and the School District specifically
obligated the School District to “provide the Superintendent with a monthly allowance of $675 for
business use of his/her private vehicle” pursuant to Minn. Stat. § 471.665, subd. 3.
21
The former
Superintendent received the monthly allowance provided for in his contract through monthly payroll
disbursements.
During its review, the OSA identified numerous fuel purchases at various gas stations. Besides the
impropriety of using public funds to purchase fuel when already receiving a monthly vehicle
allowance (see Minn. Stat. § 471.665, subd. 3), School District documents show that these
purchases were not payments tied to a report of actual miles driven. The School District reported
that it did not provide a School District-owned vehicle to the former Superintendent.
The OSA found that School District funds totaling $3,829 were improperly disbursed to the former
Superintendent for these fuel purchases. The purchases are listed in Attachment D (prepared by the
OSA).
Unsupported Transactions
As previously noted, the OSA requested and received from the School District receipts and other
documentation for all of the School District credit card accounts used by the former Superintendent.
Because monthly statements received from a credit card company lack sufficient detail to comply
with the itemization requirement under Minn. Stat. § 471.38, subd. 1, invoices and receipts are
necessary to support items charged with a public entity’s credit card. Itemization is particularly
important for purchases at food establishments, hotels, and multipurpose retailors and for online
purchases. This requirement was included in the School District’s process requiring credit card
holders to “submit receipts monthly to the district office.”
22
In its review of credit card purchases, the OSA discovered that many of the credit card transactions
could not be traced to supporting receipts. School District staff were in frequent communication with
the School District’s credit card company attempting to obtain images of the receipts. Despite these
efforts by School District staff, several purchases were never itemized.
In total, the OSA found $6,941 in purchases that lacked itemization. The lack of itemized receipts
prevents the OSA and the School District from determining whether the purchases were authorized
and for a public purpose. A list of these purchases is provided in Attachment E (prepared by the
OSA).
21
See SUPERINTENDENT CONTRACTS, dated May 11, 2010, July 11, 2012, July 20, 2015, and July 23, 2018.
22
See Rockford Area Schools Significant Transaction Classes Process Flow Memo 2018-19 (Attachment B).
ISD 883 – Rockford Area Schools
March 25, 2021
Page 5
Conclusion
Based on a review of the information provided, the OSA identified $53,421 in apparently improper
purchases.
The OSA found purchases of a home Wi-Fi system, home security devices, a smart scale
and body analyzer, a GoPro camera, Apple watches, a Fitbit, gift cards, clothing, electronic
devices, and other items totaling $42,651 that appear without apparent authority and public
purpose.
The OSA found apparently improper fuel purchases totaling $3,829 outside of the
Superintendent’s vehicle allowance.
The OSA also identified $6,941 in purchases made at restaurants, retail and hardware
stores, and other businesses, lacking itemization that would allow determination of whether
they were authorized and for a public purpose.
The OSA remains available to assist the Sheriff’s Office and the Wright County Attorney’s Office.
ATTACHMENT A
1
2
ATTACHMENT A (Continued)
3
ATTACHMENT A (Continued)
4
ATTACHMENT A (Continued)
5
ATTACHMENT A (Continued)
6
ATTACHMENT A (Continued)
-
.
TOTAL
40,803.95
7
ATTACHMENT A (Continued)
Rockford Area Schools
Significant Transaction Classes Process Flow Memo
2018-19
– Business Manager
– Account Clerk-Accounts Receivable, Purchasing, Accounts Payable, Building & Grounds Direct Support
– Account Clerk-Payroll, Benefits & Technology Direct Support
-Community Center -community education receipts
- ECFE/SR Director-early childhood, preschool receipts
- Galaxy Kids Director-school age childcare receipts
- Food Service Director-food service receipts
- ES Secretary, responsible for IC receipt entry, elementary receipts, Special Education Secretary
- MS Secretary, responsible for IC receipt entry, middle school receipts
-HS Secretary, responsible for IC receipt entry, high school receipts
-HS Activities, responsible for activities receipts
A standard chart of accounts is used under the UFARS system that is mandated by the Minnesota Department of Education.
Cash and Investments, Receipts, Revenue, Receivable and Receipts
The School board has delegated the duties of investing cash on hand not required for immediate expenditure to the Business
Manager. Annually, a resolution is passed that allows these individuals to invest idle District cash in accordance with
Minnesota Statute 475.66 as noted in the Minnesota Legal Compliance Audit Guide for Local Government. This resolution
also allows these individuals to designate such depositories where investing takes place. This annual resolution is
considered to be the "investment policy" of the District.
The Business Manager is responsible for reconciling the bank accounts. The Business Manager directly supervises the
account clerks (ap/ar/payroll/benefits). The Business Manager ensures that reconciled bank accounts agree with the general
ledger and the Superintendent reviews and signs the completed bank reconciliations.
The District's primary revenue sources consist of property taxes and state/federal grants and aids. Property taxes are received
via wire transfers. State/federal grants and aids are received via wire transfers and by check (received via filing of progress
or completion reports or SEDRA reports). For amounts received by check,
The receipt is returned to the account Business Manager to attach to the deposit receipts. The
business manager reviews the codes and enters it into the system. Other receipts are tallied by the respective office locations,
these receipts The account
clerk-accounts receivable verifies the receipts
The business manager reviews the deposit and coding and enters it to the system.
Generally the business manager computes and records receivables (taxes, IDEAS, and state and federal programs) –
including reconciling amounts with the IDEAS and various grant agreements. The Business Manager works with individual
program directors to identify federal financial assistance and to reconcile differences between SEDRA and UFARS. In the
program SMART Finance, the revenue booked goes right to revenue, it does not go into accounts receivable. Invoices are
used and if an amount needs to be booked as a receivable, the business manager enters and reconciles these. The Business
Manager reviews the accounts receivable on a monthly basis and compares this to the GL.
Cash Disbursements, Expenditures for Goods and Services and Accounts Payable
The accounts payable department consists of two people. The account clerk is responsible for purchase order submission
and for payment of the bills. The Superintendent signs and reviews each payable.
The District uses computerized purchase orders to account for all purchases. The District uses online ordering. All staff
ATTACHMENT B
1
must log on to Smart Finance and issue a requisition. The requisition is routed to their immediate supervisor (principals,
administration) for approval. Once approved, the requisition is routed to the purchasing clerk in the district office to submit
a purchase order. She/he will then print and fax the order once all approvals have been obtained. All purchase orders are
updated to the general ledger on a daily basis in accounts payable. The person/department requesting the item is also
responsible for remaining within the budget guidelines for that specific item. Generally, if there is room in the budget for
an item, the respective school building principal/department head approves the purchase order and the item is ordered. If
there is no room in the budget, the principal is not allowed to approve the order. They will have to make a budget transfer
request and they can only transfer money within their own budget. Once the item is received, the person that ordered the
item verifies that it was received and remits the packing slip to the account clerk-ap. The account clerk-ap then matches the
packing slip with the invoice and the purchase order, checks to see that the amount has been authorized.
An additional step is required for requisitions that are paid with special education funds. The special education staff member
or special education coordinator must also complete a justification form detailing the expense is a valid, allowable expense
with special education funds. The special education coordinator reviews the justification form and if allowed, submits the
justification form to the account clerk to include with the purchase order.
Reimbursements for items purchased by staff or for travel: A payment voucher is completed or a travel voucher depending
on the expense. Detailed receipts are attached if it is a reimbursement for supplies. Sales tax is not reimbursed if the
employee was charged. Travel is paid for mileage at the IRS approved rate. Mileage must be from the school district
address to the destination (not from the employees home, unless the mileage would be less). Meals are reimbursed with a
detailed receipt, as well as any parking fee. The employee is reimbursed for supplies or travel in the payroll system.
Based on invoice due dates, checks are prepared by the account clerk-ap. All finance checks are prepared and signed by
computer (digitized signatures). The account clerk-ap, account clerk-payroll, and the Business Manager as backup are the
only persons that have access to the finance password. Once a check is prepared and printed, it is returned to A/P to be
matched with the purchase order and canceled invoice, it is remitted to the vendor for payment. The approval process has
already been satisfied. Since the approved amount has been compared to the budget and approved by a department head,
the approval process is considered complete. There are additional controls that the district uses to monitor disbursements.
A budget to actual comparison is made monthly by the school building principal or department head. A budget to actual
comparison is made quarterly by school district administration. The board receives a detailed listing of checks that are ready
for disbursement each month. The board approves all checks before they are disbursed unless there would be a late fee for
holding it too long, registration deadline is required, or the 35 day statute is due. They are mailed out the day after the board
meeting. The board treasurer receives a detailed disbursement report each month, prior to approving the bills to review all
payments and recommends payment to ensuing board meeting upon their review.
Payroll and Related Liabilities
This payroll department consists of two people; the Business Manager and the account clerk-pr. Together they issue the
contracts and set up the new employee orientations. The business manager reviews all of the paper work to determine that
all of the steps have been followed. The account clerk-pr enters them into the system and runs payroll. Once the account
clerk-pr has entered in the new employee, the business manager will review that it matches the master contract. The account
clerk-pr verifies time cards, inputs all data for each payroll and runs the payroll. Building supervisors are responsible to sign
and verify each timecard. The business manager verifies and signs the payroll proof as well as the final payroll register.
Payroll and Related Liabilities (Continued)
There are approximately 240 employees/W-2 in the District. Approximately 230 payroll auto deposits are generated each
pay period due to the total employee count includes all workers that may not work within that pay period. All employees
are paid twice each month. Salaried teaching and non-teaching positions are paid based on individual contracts. Time cards
are not maintained, only attendance records are maintained on these positions. Hourly employees complete time cards that
are approved by that specific department head.
Payroll Methods:
Licensed teachers- contracted salary/24 pay periods paid on the 1
st
and 15
th
of the month. Additional pay is paid with an
approved voucher. Pay docks are taken for several types of leave. Account code conversions are submitted to Region V at
year end for any necessary UFARS code adjustments when needed.
ATTACHMENT B (Continued)
2
Special Education licensed teachers- are paid the same, their assignment is coded based on their caseloads at the beginning
of the year using the MDE spreadsheet for allocation.
Support Staff- All support staff are paid directly from their timecard based on time worked. Their individual time is entered
each payroll cycle and coded appropriately based on the type of work performed. The approved time cards are submitted
to the payroll department for processing. Each supervisor is responsible to sign timecards for their employees and check for
accuracy before submitting to the business office for payment.
Special Education Specific Timecards: All special education employees are directly coded to the funding source they are
serving. Most cases the special education employee is hired 100% from special education funds, in the event they have a
shared assignment with another funding source, the detail is attached to their timecard each pay periods with specific time
logged for each assignment and the timecard is then coded properly at the time of payment.
All payroll checks are prepared and signed by computer (digitized signatures). The account clerk-payroll, and the Business
Manager are the only two people that have access to the payroll password. Approximately 100% of the district's employees
use direct deposit. Federal, State payroll withholdings; TRA, PERA, Annuities, Health Care Savings, and Flex Plan
contributions are submitted electronically. All other withholdings are submitted by check through the US mail. The account
clerk-pr reconciles the payroll liabilities monthly. After the payroll liabilities are reconciled by the account clerk-pr, the
business manager reviews the payroll liabilities for accuracy.
Credit Card Approvals and Allowed Expenditures
The District maintains a few credit card accounts that have been approved for individuals. The board has authorized
to utilize credit cards to purchase on behalf of the school. These credit cards have limits
enforced by the credit card company. All credit card payments are made only after proper approval and authorization is
verified by the account clerk-pr. Each card holder must submit receipts monthly to the district office, when purchases are
made using the credit card and they are attached to a credit card receipt form. The Superintendent reviews all of the invoices
and reimbursements for the employees. The Superintendent reviews the Business Manager’s invoices and reimbursements
and the board will review the Superintendent’s invoices and his reimbursements.
Capital Assets
The District maintains a listing that has been maintained on the SMART Finance capital asset module. A full appraisal of
capital assets was completed during FY07. The business manager reviews all 500 object codes and reviews the invoices and
marks all fixed assets additions using the smart finance fixed asset system at the end of each fiscal year. If assets are
disposed, the building and grounds director or technology director notifies the business manager and they are removed in
the smart finance asset system. Depreciation is run once a year at the end of the year for the audit.
For items purchased with special education funds, the $5,000 threshold is not used, but if technology items are purchased
(that are less than $5,000), a running capital log is kept in a google document by the special education coordinator, director
of technology and business manager. The special education coordinator is responsible to review this inventory yearly and
verify the equipment by signing the log.
Federal Grant Programs
The District has approximately 5 federal financial assistance programs (Title I, Title II, Food Service, Federal Flow through
Special Education Aid - MAWSECO). The responsibility for managing each program falls under the applicable program
director. For example, food service programs are managed by the food service director and community education programs
are managed by the community education director, etc. The Business Manager works with each program director to provide
financial information. All external reporting is the responsibility of the applicable program director. The director reviews
ATTACHMENT B (Continued)
3
and summarizes federal programs at the fiscal year including the recording of federal receivables.
Student Activities
The activity fund is under board control. The above procedures are followed for any student activity transaction.
ATTACHMENT B (Continued)
4
Transaction Date Purchase Method Pa
y
ment To OSA Description of Items Reported in Receipt Amount
Wednesday, September 11, 2019 District Credit Card
Best Buy Maple
Grove, MN
EERO Home Wi-Fi System and 2 Beacons - extends internet
access throughout home $ 429.03
Tuesday, July 23, 2019 District Credit Car
d
Apl Itunes iCloud Storage $ 9.99
Tuesday, April 23, 2019 District Credit Car
d
Apl Itunes iCloud Storage $ 9.99
Saturday, March 23, 2019 District Credit Car
d
Apl Itunes iCloud Storage $ 9.99
Thursday, March 7, 2019 Vendor Payment
SHI International
Corp
Chromebook 14 G5-Celeron ($235) and Mgmt Svc ($24) - School
District issued a Chromebook in 2017 $ 259.00
Sunday, February 24, 2019 District Credit Car
d
Apl Itunes iCloud Storage $ 9.86
Saturday, January 26, 2019 District Credit Car
d
Apl Itunes iCloud Storage $ 0.99
Wednesday, December 26, 2018 District Credit Car
d
Apl Itunes iCloud Storage $ 0.99
Wednesday, November 28, 2018 District Credit Card QVC
Blink Home Security System - 4-pack wire free HD weatherproof
wi-fi cameras $ 268.39
Thursday, November 15, 2018
School District check
to the former
Superintendent
Best Buy Receipt and Payroll Voucher documents LG Smart 4K
TV - paid back on 4/18/2019 $ 379.99
Friday, October 26, 2018 District Credit Car
d
Apl Itunes iCloud Storage $ 0.99
Monday, August 6, 2018 District Credit Card
Best Buy Maple
Grove, MN
Aluratek Universal Receiver & Transmitter - for a wireless sound
system $ 75.25
Tuesday, July 10, 2018 District Credit Car
d
Amazon MKTPlace Ultra Pro Nikon Digital Camera Battery Charge
r
$ 9.95
Tuesday, June 26, 2018 District Credit Car
d
Apl Itunes iCloud Storage $ 0.99
Friday, June 22, 2018 District Credit Card Best Buy
iPad - Space Grey ($429.99), iPad case ($59.99), Applecare for
iPad ($69) - receipt note "Supt Tech Acct" $ 595.12
Tuesday, June 19, 2018 District Credit Car
d
Best Buy 3 Year Accidental Geek Squad Protection $ 89.99
Tuesday, June 19, 2018 District Credit Card Best Buy
Go Pro, Accessory Kit, Memory Card, Dual Battery Charger,
Floating Hand Grip $ 660.30
Monday, June 18, 2018 District Credit Card SP Qardio
QardioBase 2 - Volcanic Black - Wi-Fi smart scale & body
analyzer $ 161.05
Monday, June 4, 2018 District Credit Card
Best Buy Maple
Grove, MN
Bose Wireless Headphones ($199.99) & Amazon Echo Show
Black ($149.99) $ 376.31
Wednesday, May 30, 2018 District Credit Card
Best Buy Maple
Grove, MN Apple Watch & Apple Care $ 435.02
Sunday, May 27, 2018 District Credit Card
Best Buy Maple
Grove, MN Apple Watch & Apple Care $ 349.00
Saturday, April 7, 2018 District Credit Card
Bose Store
Albertville, MN
Sound Sport Wireless headphones ($199.95), Sound Link
headphones ($89.95) $ 311.28
Monday, March 26, 2018 District Credit Car
d
Apl Itunes iCloud Storage $ 0.99
Sunday, March 25, 2018 District Credit Card
Target Monticello,
MN Apple iPad ($729) & Apple Pencil ($95) $ 884.77
Friday, March 23, 2018 District Credit Card
Best Buy
Minnetonka, MN
Hue White and Color Ambiance - LED lightbulbs - receipt note
"Supt Tech Acct" $ 191.39
ATTACHMENT C
1
Transaction Date Purchase Method Pa
y
ment To OSA Description of Items Reported in Receipt Amount
Sunday, February 4, 2018 District Credit Card
Best Buy
Minnetonka, MN
Fitbit Alta HR Black Small ($119.95), Fitbit Alta Fitness
Wristband Silver ($99.95), Philips Bulb Gen3 ($49.99) $ 290.19
Saturday, January 27, 2018 District Credit Car
d
Apl Itunes iCloud Storage $ 0.99
Wednesday, September 27, 2017 District Credit Car
d
Apl Itunes iCloud Storage $ 0.99
Thursday, July 13, 2017 District Credit Car
d
Target Seattle, WA No itemized receipt provided $ 52.83
Tuesday, June 13, 2017 District Credit Card VZWRLSS
Buyout Payment - receipt note "As per Supt Contract 734.94 +
382.50 = 1,217.44 of 1,500 remaining 155 not used" $ 382.50
Tuesday, June 13, 2017 District Credit Car
d
VZWRLSS Buyout Payment $ 734.94
Sunday, January 29, 2017 District Credit Card The Peak, Albertville
No itemized receipt provided - European outerwear and sportswear
store $ 59.98
Wednesday, October 19, 2016 District Credit Car
d
VZWRLSS No itemized receipt provided $ 555.07
Tuesday, October 18, 2016 District Credit Car
d
Avenet, LLC eFolioMN - resume displa
y
$ 9.95
Tuesday, September 27, 2016 District Credit Card
Walgreens St.
Michael, MN No itemized receipt provided $ 58.76
Sunday, August 28, 2016 District Credit Car
d
Amazon MKTPlace No itemized receipt provided $ 72.75
Tuesday, August 9, 2016 District Credit Card
Best Buy Maple
Grove, MN Sandisk 64GB Extreme MicroSD Memory Card $ 53.62
Monday, August 8, 2016 District Credit Card
Best Buy Maple
Grove, MN Lenovo Yoga 900 Sleeve $ 32.16
Monday, August 8, 2016 District Credit Card
Best Buy Maple
Grove, MN
Sonos Connect ($499.98) and Lenova Yoga 900 step ($1,449.99)¹
$ 2,091.82
Saturday, August 6, 2016 District Credit Card
Best Buy Maple
Grove, MN
Dash Cam w/Wifi & Safety Features, Cable, Dash Installation & 2
yr w/ADH $ 526.59
Tuesday, June 21, 2016 District Credit Card
Best Buy Maple
Grove, MN
Epson Workforce ($499.99), Philips Remote ($49.99) LED
lightstrip ($89.99), Gen2 starter kit ($199.99), Vivosmart
($149.99), Ink ($16.57, $11.04, $11.04, $11.04) $ 1,145.27
Sunday, June 19, 2016 District Credit Card
Bose Store
Albertville, MN Quiet Comfort 25 Triple Black Headphones $ 320.57
Sunday, June 12, 2016 District Credit Card
Best Buy Maple
Grove, MN
2 MicroSD Ultra Plus Memory Cards ($24.99) -
- receipt with a note "Supt Tech Acct" $ 53.61
Wednesday, December 30, 2015 District Credit Car
d
Target Buffalo, MN 16GB Plat S - Electronics $ 21.35
Tuesday, December 22, 2015 District Credit Card
Bose Store
Albertville, MN Soundtouch 10 Blk 120V US - Speakers $ 213.70
Wednesday, December 16, 2015 District Credit Card
Lees Kitchen
Rockford, MN No itemized receipt provided $ 42.58
Saturday, December 5, 2015 District Credit Card Lowes Plymouth, MN NEST Thermostat and Camera $ 523.48
Sunday, November 22, 2015 District Credit Card
CR*Consumer
Reports.org No itemized receipt provided - product review & ratings $ 30.00
Tuesday, November 17, 2015 District Credit Card
AmazonPrime
Membership
No itemized receipt provided - appears to be renewal of prior year
membership $ 99.00
ATTACHMENT C (Continued)
2
Transaction Date Purchase Method Pa
y
ment To OSA Description of Items Reported in Receipt Amount
Tuesday, October 6, 2015 District Credit Car
d
Avenet, LLC eFolioMN - resume displa
y
$ 9.95
Wednesday, September 23, 2015 District Credit Card
Apple Store
Minnetonka, MN No itemized receipt provided $ 99.95
Sunday, August 23, 2015 District Credit Card
Best Buy Maple
Grove, MN Intel I5 Computer Screen $ 795.76
Tuesday, August 18, 2015 District Credit Car
d
HSN Neat Desk 2 year replacement pla
n
$ 25.95
Monday, August 17, 2015 District Credit Card HSN
Appears to be a Neat Desk Desktop Scanner and Digital Filing
System $ 213.70
Tuesday, August 4, 2015 District Credit Card
National Camera
Exchange Maple
Grove, MN
Nikon D7100 Camera ($1,199.99), Pro 67MM Digital UV
($49.95), Nikon Battery ($69.99), Pro 8GB Performance ($24.95) $ 1,344.88
Monday, August 3, 2015 District Credit Card
Best Buy Maple
Grove, MN
Apple Watch Dock ($59.99), Mycharge Razorulta ($99.99), Incase
Sling Sleeve ($60.99) $ 237.04
Friday, July 10, 2015 District Credit Card Best Buy Blaine, MN
No itemized receipt provided - School District reported that this
was a purchase of a computer bag $ 32.11
Thursday, July 9, 2015 District Credit Car
d
Amazo
n
Amazon Echo $ 192.36
Sunday, July 5, 2015 District Credit Card
Best Buy Maple
Grove, MN Fit Bit Charge ($149.99) and 2 yr ($29.99) - black large $ 190.88
Friday, June 26, 2015 District Credit Card
Apple Store
Roseville, MN Apple watch 42mm SS Black Sport $ 599.00
Friday, June 26, 2015 District Credit Card
Apple Store
Roseville, MN Apple care for apple watch $ 69.00
Friday, February 13, 2015 Vendor Paymen
t
Apple Inc. IMAC 27" ($2,473.99) & App for IMAC ($119) $ 2,592.99
Sunday, December 21, 2014 District Credit Card
The Home Depot
Minneapolis, MN No itemized receipt provided - paid back $ 37.74
Friday, December 19, 2014 District Credit Card
Bose Store
Albertville, MN
Solo TV Sound System ($249.95) Universal Remote ($29.95)
Universal Remote ($29.95) $ 331.15
Saturday, November 22, 2014 District Credit Card CR Consumer reports No itemized receipt provided $ 30.00
Monday, November 17, 2014 District Credit Card
AmazonPrime
Membership No itemized receipt provided $ 99.00
Sunday, October 19, 2014 District Credit Card
Amazon Video On
Demand No itemized receipt provided $ 3.20
Tuesday, October 7, 2014 District Credit Card
SQ *Joe Schmit
Duluth MN No itemized receipt provided $ 20.00
Sunday, August 24, 2014 District Credit Car
d
SP* Doorbot Doorbot - wifi enabled smart doorbell $ 199.00
Monday, July 14, 2014 District Credit Card Smarthome CA
Motion Activated Peephole Camera ($132.96) Motion Sensor
($29.99) Knocking Sensor for the Digital Peephole Viewer and
Recorder ($35) $ 177.95
Friday, June 20, 2014 District Credit Card
National Camera
Roseville, MN Nikon D3200 ($529.99) Pro 52MM UV ($10.00) $ 539.99
ATTACHMENT C (Continued)
3
Transaction Date Purchase Method Pa
y
ment To OSA Description of Items Reported in Receipt Amount
Monday, May 12, 2014 District Credit Car
d
Apl Itunes No itemized receipt provided $ 98.14
Tuesday, April 1, 2014 District Credit Card Herrington Catalog
Warner Bros Studio VIP Tour ($75) Movie Star Home Tour &
Madame Tussauds Exp ($69) Guest ($69) $ 210.85
Thursday, March 27, 2014 District Credit Card Target Buffalo, MN
MBL Charger ($34.99) Multi Device ($49.99) MBL Charger
($34.99) - receipt note "Supt tech Acct" $ 128.22
Saturday, March 22, 2014 District Credit Card
Apple Store
Minnetonka, MN Gift Card $ 1,394.00
Thursday, March 20, 2014 District Credit Card
The Shorewood Bar
Fridley, MN
No itemized receipt provided - credit card company provided two
receipts 5 beers were purchased $ 69.65
Sunday, February 16, 2014 District Credit Card
Holiday Inn Express
Nashville
No itemized receipt provided just estimate - Arrival 2/15/2014 dep
2/16/2014 - according to the credit card statement two hotel rooms
were paid for for the night of 2/15/2014 at two different hotels $ 277.95
Saturday, January 11, 2014 District Credit Card
Bose Store
Albertville, MN
Quiet Comfort Headphone ($299.95) Mini Spkr ($199.95) Mini
Soft Cover ($24.95) Cable ($15) $ 576.97
Wednesday, January 8, 2014 District Credit Card
Best Buy Maple
Grove, MN Seagate Backup Desktop ($159.99) Router ($179.99) $ 364.71
Tuesday, January 7, 2014 District Credit Car
d
Herrington Catalog No itemized receipt provided $ 115.90
Friday, January 3, 2014 District Credit Card
MSI Viking Gage
Sales
Metrology Equipment - Digimatic Caliper ($99.95) Calibration
($15) Battery ($4.20) - $ 130.49
Saturday, December 7, 2013 District Credit Card
Bose Store
Albertville, MN
Solo TV Sound System ($279.95) Soundlink Mini Spkr ($199.95)
Soundlink Mini Soft Cover ($24.95) $ 539.57
Friday, November 22, 2013 District Credit Card CR Consumer reports No itemized receipt provided - product review & ratings $ 30.00
Tuesday, August 6, 2013 District Credit Card
Wal-Mart
Minneapolis, MN No itemized receipt provided $ 48.08
Saturday, June 22, 2013 District Credit Card
Best Buy Roseville,
MN
Rocketfish Advance IPhone Charger ($29.99) Mophie Juicepack
Powerstation ($99.99) $ 139.24
Wednesday, May 29, 2013 District Credit Car
d
Apl Itunes No itemized receipt provided $ 40.00
Wednesday, April 17, 2013 District Credit Card
Bose Store
Albertville, MN SE Environmental - outdoor speakers $ 267.13
Monday, February 25, 2013 District Credit Card
Westin Hotel Bonvntr
Los Angeles CA
No itemized receipt provided - School District staff requested detail
from the credit card company that located a hotel bill (2/20/2013 to
2/24/2013) including a $127.72 restaurant tab (2 guests and glass
of wine) $ 127.72
Sunday, February 24, 2013 District Credit Card
Lemonade Los
Angeles, CA Illegible receipt - appears to be more than one person eating $ 46.33
Saturday, February 23, 2013 District Credit Car
d
Delta No itemized receipt provided - [Guest] $ 25.00
Tuesday, February 19, 2013 District Credit Car
d
Delta No itemized receipt provided - [Guest] $ 25.00
Monday, January 14, 2013 District Credit Card
American Assoc of
Scho
Warner Bros Studio VIP Tour ($75) Movie Star Home Tour &
Madame Tussauds Exp ($69) Guest ($69) $ 213.00
ATTACHMENT C (Continued)
4
Transaction Date Purchase Method Pa
y
ment To OSA Description of Items Reported in Receipt Amount
Wednesday, January 2, 2013 District Credit Car
d
Delta Flight from MSP to LAX 2.20.2013 to 2.24.2013 for [Guest] $ 456.80
Tuesday, December 18, 2012 District Credit Card
Best Buy Maple
Grove, MN
IPad 2 Black 16GB - receipt note "As per Supt Contract" and used
a reward zone card $ 429.09
Monday, December 10, 2012 District Credit Card
Radio Shak Roseville,
MN
No itemized receipt provided - School District staff requested
information from the credit card company that provided a copy of a
receipt that documented the purchase of a "Belkin Quilted Case" $ 42.84
Thursday, November 22, 2012 District Credit Card
CR*Consumer
Reports.org Annual Subscription $ 30.00
Wednesday, August 8, 2012 District Credit Card
Radio Shak Roseville,
MN
Air iPhone Juice Pack ($79.99) 2yr cases ($1.99) Smart phone case
($24.99) 2 yr replacement ($1.99) - receipt note "Sup Tech
Account As per Contract" $ 116.44
Wednesday, July 25, 2012 District Credit Card
Peninsula Photo
Imagin Fish Creek,
WI
Go Pro Helmet ($149.99) SD 2GB micro ($10.99) AAA lithium
($6.99) - receipt note "Supt Tech Account - Contract" $ 177.21
Wednesday, July 11, 2012 Vendor Paymen
t
Apple Computer Inc Mac Book Pro - $ 2,599.00
Thursday, June 28, 2012 District Credit Card
Best Buy Richfield,
MN Dell Laptop $ 438.18
Wednesday, June 27, 2012 Vendor Payment Apple Computer Inc.
MacBook Pro Apple Care ($239) mouse ($69) keyboard/superdrive
($148) - these items were discussed in conjunction with the
purchase of a Mac Book Pro on 7/11/2012 $ 456.00
Thursday, June 21, 2012 District Credit Card Amazon MKTPlace Office for Mac 2011 Home and Student - Family Pack $ 107.93
Saturday, May 26, 2012 District Credit Car
d
Apl Itunes 20 gb storage plan - annual $ 40.00
Friday, May 25, 2012 District Credit Card
Radio Shack Hilltop,
Mn
No itemized receipt provided - CC'd company was able to locate
documentation indicating a purchase of Otterbox IPad defender
black $ 96.40
Friday, May 25, 2012 District Credit Card
Radio Shack Hilltop,
Mn
No itemized receipt provided - CC'd company was able to locate
documentation indicating a purchase of XLZAGGWIPE $ 10.70
Tuesday, May 1, 2012 Vendor Paymen
t
Verizon wireless
iPad 2 ($829.99) plan ($40.06)
870.07$
Monday, March 26, 2012 District Credit Card
Brookstone Edina,
MN Ipad2 Key BD Grip ($99.99) - receipt note "Supt Tech" $ 107.26
Thursday, March 15, 2012 District Credit Card
Brookstone Edina,
MN No itemized receipt provided $ 107.22
Tuesday, February 14, 2012 District Credit Card Target 3 Lexar Video ($134.97) - receipt note "tech stuff for his camera" $ 134.97
Thursday, December 15, 2011 District Credit Car
d
Target Minneapolis FujiFilm Fi
n
$ 129.99
Saturday, December 3, 2011 District Credit Card
Bose Store
Albertville, MN
Computer Music Monitor 12 - 2nd one purchased see 4/15/2011
purchase $ 288.51
ATTACHMENT C (Continued)
5
Transaction Date Purchase Method Pa
y
ment To OSA Description of Items Reported in Receipt Amount
Saturday, October 8, 2011 District Credit Card
Guitar Center
Roseville, MN Mic Cable ($21.99) Mic ($89.99) Tripod Mic Stand ($59.99) $ 184.22
Thursday, October 6, 2011 District Credit Card
Bose Store
Albertville, MN
Compact Power Stand ($711.85) Compact Extension ($98.10) -
duplicate purchase was made for the dance team on the same day $ 865.63
Thursday, October 6, 2011 District Credit Card
Bose Store
Albertville, MN Monster Speaker Cord $ 15.98
Monday, October 3, 2011 District Credit Card Cutter & Buck Direct
3 XL Vests - attached to the invoice was a handwritten note that
stated "personal - has to cut a check to cover it." $ 213.00
Wednesday, August 24, 2011 District Credit Card Cutter & Buck Direct No itemized receipt provided - website for Golf Apparel $ 146.00
Wednesday, August 10, 2011 District Credit Card Bestbuy.com
No itemized receipt provided - CC's company located
documentation for a pocket projector and adapter $ 424.11
Wednesday, June 29, 2011 District Credit Card
Best Buy Roseville,
MN 2-way cabinet speaker (2 @ $82.98) $ 165.96
Thursday, June 16, 2011 Vendor Payment Apple Computer Inc.
Moshi Mini-Dp to HDMI adaptor - appears to relate to the
purchase of a MacBook Pro on 6/12/2011 $ 34.95
Monday, June 13, 2011 Vendor Payment Apple Computer Inc. MacBook Pro 13 in etc. $ 1,428.00
Wednesday, June 1, 2011 District Credit Card MSCN FRND
Avid Pro Tools 9 - music production software - this product was
requested in the same email as the MacBook Pro purchase on
6/13/2011 $ 599.00
Friday, May 20, 2011 Vendor Payment Apple Computer Inc.
Volume Voucher 100 USD - appears to relate to purchase of two
IPads $ 100.00
Wednesday, May 18, 2011 District Credit Card
Red Robin 640
Plymouth, MN Food purchase at 6:05pm includes alcohol $ 31.05
Saturday, April 16, 2011 District Credit Card
Best Buy
Minnetonka, MN 3TB Blk My Book Essential $ 149.99
Saturday, April 16, 2011 District Credit Card
Best Buy
Minnetonka, MN
Sony Camcorder ($109.99) digital video ($25.99) 4GB SDHC
extreme III ($39.99) Sony Full HD Camcor ($799.99) $ 975.96
Friday, April 15, 2011 District Credit Card
Bose Store
Albertville, MN Computer Music Monitor 12 $ 259.65
Wednesday, April 13, 2011 District Credit Card
Best Buy Maple
Grove, MN
iPad Black (829.99) iPad scr (34.99) iPad Cover (69.99) Noise
Cancel Headph (299.99) iPad Shield (14.99) $ 1,249.95
Friday, April 1, 2011 District Credit Card
Wal-Mart Maple
Grove, MN Mem Card, SD Ultra 4G, Ultra SD 16G $ 101.40
Sunday, March 27, 2011 District Credit Card DSW Columbus, OH Green Size 14 Shoes - Ascoli Gngy Green $ 59.95
Friday, March 25, 2011 District Credit Card
Apple Store
Bloomington, MN
No itemized receipt provided - cc'd company provided detail
indicating purchase was a microphone $ 160.86
ATTACHMENT C (Continued)
6
Transaction Date Purchase Method Pa
y
ment To OSA Description of Items Reported in Receipt Amount
Saturday, March 12, 2011 District Credit Card Verizon wireless
Illegible receipt but appears to be multiple cell phones and
accessories $ 427.46
Wednesday, February 16, 2011 District Credit Card
Ragstock Roseville,
MN 1 white gorilla - Rosedale Mall $ 75.00
Wednesday, January 26, 2011 District Credit Card
National Camera
Exchange Inc. Promaster Pen Nikon ($49.99) Nikon Charger ($58.99) $ 108.98
Sunday, January 23, 2011 District Credit Card
Ragstock Roseville,
MN
White gorilla ($89.99) bandana ($1.49) - receipt note "School
Spirit" - Rosedale Mall $ 91.48
Friday, December 17, 2010 Vendor Paymen
t
Verizon wireless Equipment purchases in monthly bill $ 179.99
Monday, November 29, 2010 District Credit Car
d
Verizon wireless Mic Dual ($29.99) & Eco Mic (29.99) $ 44.98
Wednesday, November 10, 2010 District Credit Car
d
Targe
t
Lexar MicroSD - receipt note "Supt Contract Tech Acct" $ 37.71
Wednesday, November 10, 2010 District Credit Card
Savvi Formal Wear
Osseo, MN Formalwear rental - receipt note "Band Concern Wear" $ 41.95
Monday, October 25, 2010 District Credit Card SamsClub
Chill Hub - receipt with a
note "Supt Tech Acct" $ 32.01
Wednesday, October 13, 2010 District Credit Card
Sprint Store Maple
Grove, MN
No itemized receipt provided - CC'd co located detail indicating the
purchase of a scandisk ultra micro 4GB $ 32.16
Monday, September 20, 2010 District Credit Car
d
SamsClub Fleece Vests and Granola bars $ 114.84
Wednesday, July 28, 2010 Vendor Payment
National Camera
Exchange Inc.
Nikon ($849.99) Tamron ($629.99) promaster ($199.99) Nikon
($149.99) promaster 4GB ($39.99) Pro Universal ($39.99) Clean
cloth ($5.99) 72mm ($39.99) 52 mm ($20.99) Nikon school dvd
($14.99) Lowepro ($64.99) $ 2,056.89
Total $ 42,650.59
¹
The School District reported that this computer has been returned to the School
ATTACHMENT C (Continued)
7
Transaction Date Purchase Method Description Items Reported in Receipt Amount
Wednesday, October 9, 2019
District Credit
Card Caseys Gen Store Rockford, MN 15.090 gal $ 36.35
Sunday, October 6, 2019
District Credit
Card Holiday Stations Wyoming, MN 16.673 gal $ 42.50
Monday, September 23, 2019
District Credit
Card Speedway Baxter, MN 15.234 gal $ 46.45
Tuesday, September 25, 2018
District Credit
Card Kwik Trip 10.398 gal $ 29.00
Sunday, October 1, 2017
District Credit
Card Exxon Mobil Moose Lake, MN 12.414 gal $ 34.50
Tuesday, September 26, 2017
District Credit
Card Holiday Stnstore Royalton, MN 11.944 gal $ 29.85
Friday, December 9, 2016
District Credit
Card Superamerica Rockford, MN 6.634 gal $ 14.85
Thursday, December 8, 2016
District Credit
Card Holiday Stnstore Plymouth, MN 12.452 Gal $ 29.50
Sunday, November 13, 2016
District Credit
Card Superamerica Baxter, MN 12.788 gal $ 25.55
Thursday, October 27, 2016
District Credit
Card Superamerica Rockford, MN 13.380 gal $ 31.70
Tuesday, October 11, 2016
District Credit
Card Holiday Stnstore Waite Park, MN 12.806 gal $ 32.00
Sunday, October 2, 2016
District Credit
Card Holiday Stnstore Royalton, MN 11.034 gal $ 25.70
Wednesday, September 28, 2016
District Credit
Card Marathon Petro Hanover, MN 12.190 gal $ 26.20
Tuesday, September 27, 2016
District Credit
Card Marathon Petro Rice, MN No itemized receipt provided $ 26.35
Wednesday, September 21, 2016
District Credit
Card Koch's Korner Loretto, MN 13.408 gal $ 28.68
Thursday, September 15, 2016
District Credit
Card Caseys Gen Store Rockford, MN 11.129 Gal $ 24.70
Tuesday, August 16, 2016
District Credit
Card Caseys Gen Store Rockford, MN 12.170 gal $ 27.25
Friday, May 27, 2016
District Credit
Card Caseys Gen Store Rockford, MN 12.354 gal $ 28.90
Wednesday, May 18, 2016
District Credit
Card Shell Oil Darwin, MN 12.923 gal $ 27.00
Tuesday, May 10, 2016
District Credit
Card Marathon Petro Hanover, MN 13.120 gal $ 30.95
Wednesday, May 4, 2016
District Credit
Card Holiday StnStore Maple Grove, MN 13.082 gal $ 32.30
Thursday, April 28, 2016
District Credit
Card Marathon Petro Hanover, MN 12.1717 gal $ 29.20
Thursday, April 14, 2016
District Credit
Card Holiday Stn Store Brooklyn Park, MN 11.993 gal $ 28.05
Thursday, March 3, 2016
District Credit
Card Montrose C Store Inc. Montrose, MN 12.659 gal $ 23.15
Friday, February 19, 2016
District Credit
Card Holiday Stn Store Eagan, MN 13.193 gal $ 27.30
Wednesday, February 17, 2016
District Credit
Card Caseys Gen Store Rockford, MN 11.099 gal $ 19.30
Wednesday, February 3, 2016
District Credit
Card Marathon Petro Eagan, MN 12.132 gal $ 23.65
Saturday, January 16, 2016
District Credit
Card Holiday Plymouth, MN 12.433 gal $ 26.35
Friday, January 8, 2016
District Credit
Card Holiday Stnstore Brooklyn Park, MN 11.847 gal $ 26.05
Friday, December 18, 2015
District Credit
Card Exxon Mobil Elk River, MN 12.804 gal $ 29.95
ATTACHMENT D
1
Thursday, December 3, 2015
District Credit
Card Holiday Stnstore Plymouth, MN 12.440 gal $ 28.85
Sunday, November 15, 2015
District Credit
Card Superamerica Baxter, MN 7.702 gal $ 19.25
Wednesday, November 4, 2015
District Credit
Card Caseys Gen Store Rockford, MN 12.473 gal $ 29.30
Friday, October 30, 2015
District Credit
Card Caseys Gen Store Rockford, MN 12.579 gal $ 29.55
Monday, October 5, 2015
District Credit
Card Caseys Gen Store Rockford, MN 12.900 gal $ 32.75
Thursday, October 1, 2015
District Credit
Card
Shell Oil Edina, MN 12.154 gal
$ 36.45
Tuesday, September 29, 2015
District Credit
Card Holiday StnStore Nisswa, MN 12.685 gal $ 38.30
Sunday, September 27, 2015
District Credit
Card Holiday StnStore Blaine, MN 12.720 gal $ 35.60
Wednesday, September 23, 2015
District Credit
Card Holiday StnStore Greenfield, MN 12.608 gal $ 33.40
Wednesday, September 16, 2015
District Credit
Card ExxonMobil Medina, MN 12.831 gal $ 33.35
Friday, September 11, 2015
District Credit
Card Caseys Gen Store Rockford, MN 12.362 gal - best prep $ 30.40
Thursday, August 13, 2015
District Credit
Card Holiday Stnstore Brooklyn Park, MN 12.818 gal - best prep $ 34.60
Friday, May 15, 2015
District Credit
Card Caseys Gen Store Rockford, MN 12.458 gal $ 33.00
Friday, May 8, 2015
District Credit
Card Caseys Gen Store Rockford, MN No itemized receipt provided $ 32.10
Thursday, April 30, 2015
District Credit
Card Caseys Gen Store Rockford, MN 12.726 gal $ 31.80
Friday, April 10, 2015
District Credit
Card Lauderdale BP Saint Paul, MN 12.372 gal $ 32.15
Tuesday, March 17, 2015
District Credit
Card BRK Enterprise Howard Lake, MN 12.724 gal $ 30.91
Wednesday, February 18, 2015
District Credit
Card Caseys Gen Store Rockford, MN 13.334 gal $ 30.65
Friday, February 13, 2015
District Credit
Card Caseys Gen Store Rockford, MN 12.550 gal $ 27.60
Friday, February 6, 2015
District Credit
Card Marathon Petro Princeton, MN No itemized receipt provided $ 32.00
Friday, January 16, 2015
District Credit
Card Holiday StnStore Greenfield, MN No itemized receipt provided $ 27.65
Wednesday, November 12, 2014
District Credit
Card Caseys Gen Store Rockford, MN 13.022 gal $ 37.75
Saturday, November 1, 2014
District Credit
Card Caseys Gen Store Rockford, MN
No itemized receipt provided - email
saying "no clue" $ 41.15
Wednesday, October 29, 2014
District Credit
Card Superamerica Plymouth, MN 10.527 gal $ 37.15
Tuesday, October 21, 2014
District Credit
Card Clark Montrose, MN 12.85 gal $ 38.30
Wednesday, October 8, 2014
District Credit
Card
Speed Stop St. Cloud, MN 12.643 gal
$ 45.50
Monday, October 6, 2014
District Credit
Card Caseys Gen Store Rockford, MN 12.433 gal $ 40.15
Friday, September 26, 2014
District Credit
Card Koch's Korner Loretto, MN 12.675 gal $ 44.35
Tuesday, September 16, 2014
District Credit
Card Caseys Gen Store Rockford, MN 12.882 gal $ 42.50
Monday, July 21, 2014
District Credit
Card Caseys Gen Store Rockford, MN 12.619 gal $ 44.15
Thursday, June 5, 2014
District Credit
Card Kwik Trip St. Bonifacius, MN 12.503 gal $ 44.50
ATTACHMENT D (Continued)
2
Friday, May 2, 2014
District Credit
Card Caseys Gen Store Rockford, MN 12.58 gal $ 45.30
Thursday, April 24, 2014
District Credit
Card Blaine Country Store Blaine, MN 12.299 gal $ 45.00
Monday, March 24, 2014
District Credit
Card Holiday StnStore Greenfield, MN 12.861 gal $ 45.00
Thursday, January 23, 2014
District Credit
Card Holiday StnStore Greenfield, MN 12.262 gal $ 42.90
Tuesday, December 10, 2013
District Credit
Card Holiday StnStore Elk River, MN 11.05 gal $ 34.65
Monday, November 11, 2013
District Credit
Card
Superamerica Roseville, MN illegible receipt
$ 38.15
Thursday, November 7, 2013
District Credit
Card Holiday StnStore Maple Grove, MN 12.423 gal $ 39.75
Monday, October 7, 2013
District Credit
Card Shell Oil Wyoming, MN 12.743 gal $ 47.65
Saturday, October 5, 2013
District Credit
Card Holiday StnStore Greenfield, MN 11.588 gal $ 40.55
Thursday, October 3, 2013
District Credit
Card Marathon Petro Hanover, MN 11.359 gal $ 43.15
Monday, September 30, 2013
District Credit
Card Wild Rice Depo Brainerd, MN 10.683 gal $ 41.65
Wednesday, September 25, 2013
District Credit
Card Holiday StnStore Monticello, MN 12.407 gal $ 44.90
Thursday, June 20, 2013
District Credit
Card The Pit Stop Howard Lake, MN 12.832 gal $ 44.90
Friday, June 7, 2013
District Credit
Card Holiday StnStore Maple Grove, MN 12.517 gal $ 47.55
Thursday, May 9, 2013
District Credit
Card Olson's Truck Stop Clearwater, MN 12.578 gal $ 51.05
Tuesday, March 19, 2013
District Credit
Card Marathon Petro Roseville, MN 12.866 gal $ 50.16
Friday, January 25, 2013
District Credit
Card PDQ Stores Mound, MN 13.563 gal $ 44.20
Thursday, November 29, 2012
District Credit
Card Holiday StnStore Stillwater, MN 13.146 gal $ 46.00
Tuesday, November 20, 2012
District Credit
Card Holiday StnStore Maple Grove, MN illegible receipt for fuel $ 41.85
Thursday, October 25, 2012
District Credit
Card Holiday Stnstore Milaca, MN 8.539 gal $ 28.65
Monday, October 22, 2012
District Credit
Card Kwik Trip Buffalo, MN 12.6931 gal $ 46.85
Tuesday, October 2, 2012
District Credit
Card Fort Ripley Store 13.524 gal $ 58.95
Monday, October 1, 2012
District Credit
Card Holiday StnStore Little Falls, MN 11.848 gal $ 50.46
Tuesday, May 22, 2012
District Credit
Card Shell Oil Rockford, MN 12.313 gal $ 43.95
Friday, May 18, 2012
District Credit
Card Holiday StnStore Clearwater, MN 11.805 gal $ 46.85
Tuesday, April 24, 2012
District Credit
Card
ExxonMobil New Brighton, MN No itemized receipt provided
$ 45.25
Thursday, April 19, 2012
District Credit
Card ExxonMobil New Brighton, MN 12.033 gal $ 46.80
Friday, March 30, 2012
District Credit
Card Holiday Stnstore Milaca, MN 13.072 gal $ 48.35
Tuesday, February 28, 2012
District Credit
Card Caseys Rockford, MN 6.945 gal $ 25.00
Wednesday, October 26, 2011
District Credit
Card Freedom 64 St. Anthony, MN 12.441 gal $ 44.40
ATTACHMENT D (Continued)
3
Wednesday, October 19, 2011
District Credit
Card Exxon Mobil 12.471 gal $ 46.75
Wednesday, October 5, 2011
District Credit
Card Freedom 64 St. Anthony, MN 10.758 gal $ 37.00
Tuesday, October 4, 2011
District Credit
Card SuperAmerica 7.751 gal $ 29.45
Thursday, September 22, 2011
District Credit
Card Stormans Food & Fuel Corcoran, MN 12.586 gal $ 45.30
Friday, September 9, 2011
District Credit
Card Schimidty's - Kimball No itemized receipt provided - gas station $ 48.95
Wednesday, July 13, 2011
District Credit
Card Holiday StnStore Clearwater, MN
No itemized receipt provided - cc'd
company located receipt for 13.050 gal $ 49.50
Tuesday, March 22, 2011
District Credit
Card
Caseys Cokato, MN No itemized receipt provided
$ 42.75
Wednesday, February 23, 2011
District Credit
Card Holiday StnStore Illegible receipt for fuel $ 40.50
Thursday, January 13, 2011
District Credit
Card Holiday StnStore 12.473 gal $ 38.65
Thursday, January 6, 2011
District Credit
Card Caseys Albertville, MN 12.728 gal $ 38.55
Tuesday, December 21, 2010
District Credit
Card Superamerica No itemized receipt provided $ 42.50
Sunday, October 3, 2010
District Credit
Card Wild Rice Depo Brainerd, MN 13.540 gal $ 39.25
Tuesday, September 28, 2010
District Credit
Card Superamerica Pierz, MN 12.342 gal $ 34.55
Monday, September 27, 2010
District Credit
Card Exxon Mobil 12.806 gal $ 37.00
Total $ 3,829.01
ATTACHMENT D (Continued)
4
Transaction Date
Purchase
Method Description Items Reported in Receipt Amount
Sunday, October 13, 2019
District Credit
Card Delta No itemized receipt provided $ 30.00
Saturday, October 12, 2019
District Credit
Card Bonefish Grill Atlanta, GA No itemized receipt provided $ 167.86
Monday, September 23, 2019
District Credit
Card Apl Itunes No itemized receipt provided $ 9.99
Friday, August 23, 2019
District Credit
Card Apl Itunes No itemized receipt provided $ 9.99
Thursday, July 25, 2019
District Credit
Card Uber Trip
No itemized receipt provided - email
saying "city fee" $ 4.78
Wednesday, July 24, 2019
District Credit
Card Uber Trip
No itemized receipt provided - email
saying "Group Travel from Airport to
Hotel" $ 32.78
Tuesday, July 23, 2019
District Credit
Card Delta
No itemized receipt provided - email
saying "bag fee" $ 30.00
Sunday, July 21, 2019
District Credit
Card Uber Trip
No itemized receipt provided - email
saying "city fee" $ 7.00
Sunday, July 21, 2019
District Credit
Card Uber Trip
No itemized receipt provided - email
saying "Group Travel from Airport to
Hotel" $ 35.44
Sunday, July 21, 2019
District Credit
Card Zoes Kitchen
No itemized receipt provided - email
saying "Lunch - Day #1 of conference" $ 15.79
Sunday, June 23, 2019
District Credit
Card Apl Itunes No itemized receipt provided $ 9.99
Thursday, May 23, 2019
District Credit
Card Loring Garage Pknt No itemized receipt provided $ 9.99
Sunday, April 14, 2019
District Credit
Card Delta No itemized receipt provided $ 30.00
Tuesday, April 9, 2019
District Credit
Card Delta No itemized receipt provided $ 30.00
Monday, March 18, 2019
District Credit
Card
MN ST IAP ADM PMD Park Saint Paul
MN No itemized receipt provided $ 8.00
Wednesday, February 27, 2019
District Credit
Card Capitol Café No itemized receipt provided $ 13.21
Wednesday, February 27, 2019
District Credit
Card
MN ST IAP ADM PMD Park Saint Paul
MN No itemized receipt provided $ 8.00
Monday, November 26, 2018
District Credit
Card Apl Itunes No itemized receipt provided $ 0.99
Wednesday, September 26, 2018
District Credit
Card Apl Itunes No itemized receipt provided $ 0.99
Monday, August 27, 2018
District Credit
Card Apl Itunes No itemized receipt provided $ 0.99
Thursday, July 26, 2018
District Credit
Card Apl Itunes No itemized receipt provided $ 0.99
Sunday, May 27, 2018
District Credit
Card Apl Itunes No itemized receipt provided $ 0.99
Thursday, April 26, 2018
District Credit
Card Apl Itunes No itemized receipt provided $ 0.99
Thursday, April 19, 2018
District Credit
Card Dot Café No itemized receipt provided $ 9.03
Wednesday, February 28, 2018
District Credit
Card
MN ST IAP ADM PMD Park Saint Paul
MN
No itemized receipt provided - No
explanation provided (asked for in
email) $ 8.00
Monday, February 26, 2018
District Credit
Card Apl Itunes No itemized receipt provided $ 0.99
Wednesday, February 21, 2018
District Credit
Card International Transaction Fee No itemized receipt provided $ 1.80
Tuesday, February 20, 2018
District Credit
Card
LessonNine Berlin
No itemized receipt provided - email
saying "contract account" $ 60.00
Tuesday, December 26, 2017
District Credit
Card Apl Itunes No itemized receipt provided $ 0.99
Monday, November 20, 2017
District Credit
Card Apl Itunes No itemized receipt provided $ 0.99
Thursday, October 26, 2017
District Credit
Card Apl Itunes No itemized receipt provided $ 0.99
Monday, August 28, 2017
District Credit
Card Perkins Rest Plymouth, MN No itemized receipt provided $ 35.85
Sunday, August 27, 2017
District Credit
Card Apl Itunes No itemized receipt provided $ 0.99
ATTACHMENT E
1
Friday, August 25, 2017
District Credit
Card Staples Minnetonka, MN
No itemized receipt provided - email
saying for file folder hangers $ 75.04
Thursday, July 27, 2017
District Credit
Card Apl Itunes No itemized receipt provided $ 0.99
Tuesday, June 27, 2017
District Credit
Card
Apl Itunes No itemized receipt provided
$ 0.99
Monday, April 3, 2017
District Credit
Card
MN ST IAP ADM PMD Park Saint Paul
MN No itemized receipt provided $ 8.00
Wednesday, March 15, 2017
District Credit
Card Bangkok Thai Deli & Re St. Paul MN No itemized receipt provided $ 33.34
Friday, October 28, 2016
District Credit
Card Perkins Cambridge, MN No itemized receipt provided $ 24.17
Wednesday, October 19, 2016
District Credit
Card
Frontera Café & Bistro Howard Lake,
MN No itemized receipt provided $ 16.89
Monday, October 3, 2016
District Credit
Card
SQ Weber Advocate East Gull Lake,
MN
No itemized receipt provided - email
saying book $ 20.00
Saturday, September 24, 2016
District Credit
Card Tavern at Wild Marsh Buffalo, MN No itemized receipt provided $ 24.24
Wednesday, April 27, 2016
District Credit
Card Dot Café No itemized receipt provided $ 12.60
Tuesday, March 29, 2016
District Credit
Card Dot Café No itemized receipt provided $ 22.46
Thursday, February 18, 2016
District Credit
Card Kahler Parking No itemized receipt provided $ 17.22
Wednesday, November 11, 2015
District Credit
Card Hobby Lobby Maple Grove, MN
No itemized receipt provided (one side
of receipt provided) $ 230.95
Monday, October 12, 2015
District Credit
Card Nelson Brothers Restau Clearwater, MN No itemized receipt provided $ 27.85
Tuesday, August 25, 2015
District Credit
Card Anypromo
No itemized receipt provided - No
dollar amount (duffel bags) $ 535.45
Tuesday, July 14, 2015
District Credit
Card SCSU Parking Ramp No itemized receipt provided $ 4.50
Thursday, June 4, 2015
District Credit
Card MAP Airport Parking Saint Paul, MN No itemized receipt provided $ 90.00
Thursday, June 4, 2015
District Credit
Card Delta No itemized receipt provided $ 25.00
Wednesday, June 3, 2015
District Credit
Card Market to Market Wash, DC No itemized receipt provided $ 41.61
Wednesday, June 3, 2015
District Credit
Card Wash Metro Rail No itemized receipt provided $ 10.00
Wednesday, June 3, 2015
District Credit
Card Wash Metro Rail No itemized receipt provided $ 5.00
Wednesday, June 3, 2015
District Credit
Card Wash Metro Rail No itemized receipt provided $ 20.00
Wednesday, June 3, 2015
District Credit
Card Good Stuff Eatery Washington, DC No itemized receipt provided $ 53.36
Wednesday, June 3, 2015
District Credit
Card Hyatt Regency Bethesda No itemized receipt provided $ 19.97
Wednesday, June 3, 2015
District Credit
Card Hyatt Regency Bethesda No itemized receipt provided $ 9.99
Tuesday, June 2, 2015
District Credit
Card Roti Mediterranean Wash, DC No itemized receipt provided $ 10.89
Tuesday, June 2, 2015
District Credit
Card Hyatt Regency Bethesda No itemized receipt provided $ 27.83
Monday, June 1, 2015
District Credit
Card Sculpture Grdn Rest Wash, DC No itemized receipt provided $ 51.54
Monday, June 1, 2015
District Credit
Card
Metro Smart Trip Arlington, VA No itemized receipt provided
$ 10.00
Monday, June 1, 2015
District Credit
Card
Metro Smart Trip Arlington, VA No itemized receipt provided $ 10.00
Monday, June 1, 2015
District Credit
Card Metro Smart Trip Arlington, VA No itemized receipt provided $ 10.00
Monday, June 1, 2015
District Credit
Card Metro Smart Trip Arlington, VA No itemized receipt provided $
10.00
Sunday, May 31, 2015
District Credit
Card Delta No itemized receipt provided $ 25.00
Tuesday, May 12, 2015
District Credit
Card Apl Itunes No itemized receipt provided $ 44.99
Thursday, May 7, 2015
District Credit
Card Coyote Moon Grille Saint Cloud, MN No itemized receipt provided $ 12.86
Monday, May 4, 2015
District Credit
Card
Dot Café No itemized receipt provided
$ 9.63
ATTACHMENT E (Continued)
2
Wednesday, April 29, 2015
District Credit
Card St. Cloud Parking No itemized receipt provided $ 5.00
Thursday, April 16, 2015
District Credit
Card Dot Café No itemized receipt provided $ 10.82
Thursday, April 16, 2015
District Credit
Card
MN ST IAP ADM PMD Park Saint Paul
MN No itemized receipt provided $ 7.00
Thursday, March 26, 2015
District Credit
Card Dot Café No itemized receipt provided $ 9.15
Thursday, February 26, 2015
District Credit
Card 7A Municipal Ramp No itemized receipt provided $ 6.00
Saturday, February 21, 2015
District Credit
Card Box Office Sales Bloomington, MN
No itemized receipt provided - "State
Gym" $ 12.00
Thursday, January 15, 2015
District Credit
Card
Redstone American Gril Minnetonka,
MN
No itemized receipt provided - Illegible
receipt $ 160.46
Wednesday, October 22, 2014
District Credit
Card Coyote Moon Grille Saint Cloud, MN No itemized receipt provided $ 10.00
Monday, September 1, 2014
District Credit
Card Apl Itunes No itemized receipt provided $ 3.20
Friday, August 8, 2014
District Credit
Card Countryside Café Medina, MN No itemized receipt provided $ 30.08
Wednesday, May 28, 2014
District Credit
Card Maple Tavern Maple Grove, MN
No itemized receipt provided - email
saying "candidate interview dinner" $ 61.28
Wednesday, May 7, 2014
District Credit
Card Axels Tavern Loretto, MN No itemized receipt provided $ 24.26
Tuesday, April 8, 2014
District Credit
Card Dot Café No itemized receipt provided $ 14.80
Saturday, March 29, 2014
District Credit
Card Apl Itunes
No itemized receipt provided - email
saying "Apps (I.e. weather
prediction/forecasting) for snow Days" $ 5.32
Sunday, March 23, 2014
District Credit
Card Apl Itunes
No itemized receipt provided - email
saying "Apps (I.e. weather
prediction/forecasting) for snow Days" $ 10.68
Sunday, February 16, 2014
District Credit
Card Renaissance Hotels Nashville
No itemized receipt provided - Second
hotel in Nashville arr: 2/13/2014 dep:
2/16/2014 (Conference occurred 2/13
to 2/15) $ 695.55
Sunday, February 16, 2014
District Credit
Card Five Guys National Arlington VA No itemized receipt provided $ 14.94
Sunday, February 16, 2014
District Credit
Card MSP Airport Parking No itemized receipt provided $ 110.00
Sunday, February 16, 2014
District Credit
Card USAirway No itemized receipt provided $ 25.00
Saturday, February 15, 2014
District Credit
Card Big River Grille Nashville No itemized receipt provided $ 13.90
Saturday, February 15, 2014
District Credit
Card American Association of School No itemized receipt provided $ 70.15
Friday, February 14, 2014
District Credit
Card Mortion's of Nashville No itemized receipt provided $ 100.51
Wednesday, February 12, 2014
District Credit
Card USAirway No itemized receipt provided $ 25.00
Monday, December 16, 2013
District Credit
Card Minneapolis Parking No itemized receipt provided $ 17.00
Saturday, November 2, 2013
District Credit
Card Apl Itunes No itemized receipt provided $ 10.68
Friday, November 1, 2013
District Credit
Card Target Brooklyn Center no itemized receipt provided $ 46.00
Thursday, October 3, 2013
District Credit
Card Coyote Moon Grille Saint Cloud No itemized receipt provided $ 12.75
Tuesday, July 23, 2013
District Credit
Card Applebee's Delano, MN
No itemized receipt provided - request
to CC'd company provided a non
itemized receipt for carside to go $ 55.20
Tuesday, July 16, 2013
District Credit
Card Perkins Rest New Brighton, MN No itemized receipt provided $ 31.30
Friday, May 17, 2013
District Credit
Card Capitol Café No itemized receipt provided $ 9.65
Friday, May 17, 2013
District Credit
Card Dot Café No itemized receipt provided $ 10.92
ATTACHMENT E (Continued)
3
Friday, May 3, 2013
District Credit
Card Plaza MPLS Parking No itemized receipt provided $ 9.00
Wednesday, April 24, 2013
District Credit
Card
MN ST IAP ADM PMD Park Saint Paul
MN No itemized receipt provided $ 6.00
Wednesday, March 27, 2013
District Credit
Card Red Robin 640 Plymouth, MN No itemized receipt provided $ 26.83
Wednesday, March 27, 2013
District Credit
Card
MN ST IAP ADM PMD Park Saint Paul
MN No itemized receipt provided $ 6.00
Wednesday, March 13, 2013
District Credit
Card
MN ST IAP ADM PMD Park Saint Paul
MN No itemized receipt provided $ 6.00
Saturday, February 23, 2013
District Credit
Card Delta No itemized receipt provided $ 25.00
Friday, February 22, 2013
District Credit
Card The Farm of Beverl Los Angeles CA No itemized receipt provided $ 23.01
Tuesday, February 19, 2013
District Credit
Card Delta No itemized receipt provided $ 25.00
Wednesday, February 6, 2013
District Credit
Card
MN ST IAP ADM PMD Park Saint Paul
MN No itemized receipt provided $ 6.00
Thursday, January 31, 2013
District Credit
Card U of M Parking No itemized receipt provided $ 9.00
Friday, January 18, 2013
District Credit
Card Plaza MPLS Parking No itemized receipt provided $ 9.00
Friday, January 18, 2013
District Credit
Card Plaza MPLS Parking No itemized receipt provided $ 9.00
Thursday, October 18, 2012
District Credit
Card Delta No itemized receipt provided $ 25.00
Tuesday, October 16, 2012
District Credit
Card Delta No itemized receipt provided $ 25.00
Thursday, September 27, 2012
District Credit
Card Midland Nursery Inc. Buffalo, MN
No items on receipts Note "Lions
Dedication" $ 87.59
Wednesday, August 15, 2012
District Credit
Card Axels Tavern Loretto, MN
No itemized receipt provided - Note
"auditor lunch" $ 78.38
Friday, May 25, 2012
District Credit
Card Wal-Mart Minneapolis, MN No itemized receipt provided $ 47.95
Sunday, May 13, 2012
District Credit
Card Apl Itunes No itemized receipt provided $ 23.95
Saturday, May 12, 2012
District Credit
Card Apl Itunes No itemized receipt provided $ 20.95
Wednesday, May 9, 2012
District Credit
Card Apl Itunes No itemized receipt provided $ 21.95
Friday, May 4, 2012
District Credit
Card Plaza MPLS Parking No itemized receipt provided $ 9.00
Wednesday, May 2, 2012
District Credit
Card Apl Itunes
No itemized receipt provided - email
saying books $ 19.01
Friday, April 27, 2012
District Credit
Card Apl Itunes
No itemized receipt provided - email
saying books $ 23.95
Thursday, April 26, 2012
District Credit
Card Bryan John's Grillworks Buffalo, MN No itemized receipt provided $ 11.54
Friday, March 30, 2012
District Credit
Card Barbara Jeans American Milaca, MN No itemized receipt provided $ 18.64
Thursday, March 29, 2012
District Credit
Card Peters Grill No itemized receipt provided $ 30.64
Wednesday, March 28, 2012
District Credit
Card Dot Café No itemized receipt provided $ 7.80
Saturday, March 24, 2012
District Credit
Card Apl Itunes No itemized receipt provided $ 2.13
Thursday, February 9, 2012
District Credit
Card
Apl Itunes No itemized receipt provided $ 5.33
Saturday, February 4, 2012
District Credit
Card Party City Minneapolis, MN No itemized receipt provided $ 72.19
Wednesday, February 1, 2012
District Credit
Card Karaoke Software No itemized receipt provided $ 29.99
Friday, January 27, 2012
District Credit
Card Party City Minneapolis, MN No itemized receipt provided $ 161.63
Friday, January 13, 2012
District Credit
Card Millennium Minneapolis
No itemized receipt provided - arrive
1.13 depart 1.13 $ 92.04
Friday, January 13, 2012
District Credit
Card Loring Ramp Minneapolis No itemized receipt provided $ 34.00
Thursday, January 12, 2012
District Credit
Card Ichiban Japanese Steak No itemized receipt provided $ 187.84
Wednesday, December 7, 2011
District Credit
Card Perkins Buffalo No itemized receipt provided $ 29.75
ATTACHMENT E (Continued)
4
Wednesday, November 16, 2011
District Credit
Card Countryside Café Medina, MN No itemized receipt provided $ 28.80
Tuesday, October 25, 2011
District Credit
Card Sunnis Grille Howard Lake, MN No itemized receipt provided $ 14.69
Monday, October 10, 2011
District Credit
Card Delta No itemized receipt provided $ 35.00
Thursday, October 6, 2011
District Credit
Card
Brick Yard Bar and Grill Clear Lake,
MN No itemized receipt provided $ 47.81
Thursday, October 6, 2011
District Credit
Card
Brick Yard Bar and Grill Clear Lake,
MN No itemized receipt provided $ 13.67
Thursday, September 22, 2011
District Credit
Card Coyote Moon Grille Saint Cloud, MN No itemized receipt provided $ 15.18
Monday, September 5, 2011
District Credit
Card Apl Itunes No itemized receipt provided $ 0.99
Monday, October 17, 2011
District Credit
Card Rosetta Stone No itemized receipt provided $ 29.99
Sunday, August 21, 2011
District Credit
Card Apl Itunes No itemized receipt provided $ 1.29
Monday, August 15, 2011
District Credit
Card Wal-Mart Minneapolis, MN No itemized receipt provided $ 48.21
Thursday, August 4, 2011
District Credit
Card Apl Itunes No itemized receipt provided $ 0.99
Friday, July 15, 2011
District Credit
Card Apl Itunes No itemized receipt provided $ 0.99
Tuesday, July 12, 2011
District Credit
Card Countryside Café Medina, MN No itemized receipt provided $ 18.50
Sunday, June 26, 2011
District Credit
Card The Home Depot Minneapolis, MN No itemized receipt provided $ 33.39
Saturday, June 25, 2011
District Credit
Card Apl Itunes No itemized receipt provided $ 6.24
Thursday, May 12, 2011
District Credit
Card AVP Energy Richfield, MN No itemized receipt provided $ 53.55
Wednesday, May 11, 2011
District Credit
Card Borders No itemized receipt provided $ 17.25
Monday, April 18, 2011
District Credit
Card Apl Itunes No itemized receipt provided $ 16.02
Wednesday, March 23, 2011
District Credit
Card Mark Out Productions
No itemized receipt provided - cc'd
company provided detail indicating
purchase was for signs $ 91.54
Tuesday, March 22, 2011
District Credit
Card Delano Pizza Ranch Delano, MN No itemized receipt provided $ 8.50
Friday, March 18, 2011
District Credit
Card Granite City Food Maple Grove, MN No itemized receipt provided $ 25.99
Monday, March 14, 2011
District Credit
Card Dot Café No itemized receipt provided $ 8.02
Friday, March 11, 2011
District Credit
Card Tubetape.com No itemized receipt provided $ 85.87
Friday, March 4, 2011
District Credit
Card Menards Maple Grove No itemized receipt provided $ 240.83
Wednesday, March 2, 2011
District Credit
Card Menards Maple Grove No itemized receipt provided $ 80.53
Monday, February 28, 2011
District Credit
Card Hyatt Hotels MNPLS No itemized receipt provided $ 17.00
Sunday, February 27, 2011
District Credit
Card Priceline No itemized receipt provided $ 69.77
Friday, February 25, 2011
District Credit
Card Ikea Bloomington No itemized receipt provided $ 26.81
Thursday, February 17, 2011
District Credit
Card PayPal *ERIC MOYER No itemized receipt provided $ 589.00
Sunday, February 6, 2011
District Credit
Card PayPal *AFAV Group
No itemized receipt provided - Note
"frame for 100 ways" $ 69.98
Wednesday, February 2, 2011
District Credit
Card SamsClub No itemized receipt provided $ 74.52
Wednesday, January 26, 2011
District Credit
Card
Capitol Café No itemized receipt provided $ 8.26
Tuesday, December 21, 2010
District Credit
Card Carlos Restaurant No itemized receipt provided $ 33.98
Monday, October 11, 2010
District Credit
Card Countryside Café Medina, MN No itemized receipt provided $ 27.10
Wednesday, October 6, 2010
District Credit
Card
Brick Yard Bar and Grill Clear Lake,
MN No itemized receipt provided $ 47.73
ATTACHMENT E (Continued)
5
Friday, September 3, 2010
District Credit
Card SamsClub No itemized receipt provided $ 23.44
Monday, August 23, 2010
District Credit
Card Apple Bees No itemized receipt provided $ 7.12
Thursday, August 5, 2010
District Credit
Card Yarusso Brothers Itali Saint Paul No itemized receipt provided $ 18.45
Thursday, July 15, 2010
District Credit
Card Countryside Café Medina, MN No itemized receipt provided $ 28.65
Total $ 6,941.09
ATTACHMENT E (Continued)
6
