HomeMy WebLinkAboutEscheat $144.67 of unclaimed funds under $15 and $62,962,54 Il S,A71LJ t
� f
Council/Agency Meeting Held:1/—/ -a30/U
Deferred/Continued to:
`P Approved ❑ Conditionally Ap roved ❑ Denied 1&tl, � ity V erk's Si nature
Council Meeting Date: November 1, 2010 Department ID Number: CT 11-002
CITY OF HUNTINGTON BEACH
REQUEST FOR CITY COUNCIL. ACTION
SUBMITTED TO: Honorable Mayor and City Council Members
SUBMITTED BY: Shari L. Freidenrich, CPA, City Treasurer
PREPARED BY: Shari L. Freidenrich, CPA, City Treasurer
SUBJECT: Escheat $144.67 of unclaimed funds under $15 and $62,962,54 of
unclaimed funds over$15 to the General Fund per Government Code
50055
Statement of Issue: The City is holding $63,107.21 of unclaimed funds. Per Governmental
Code Section 50055, unclaimed funds less than $15.00, which remain unclaimed for over
one year, become the property of the City. In addition, funds that are not the property of the
City that remain unclaimed for over three years and have not been claimed after publishment
of a notice become the property of the City.
Financial Impact: Not Applicable.
Recommended Action: Motion to:
Review and approve the transfer of $63,107.21 of unclaimed funds from the City's Unclaimed
Funds JDE Liability Account to the City's JDE Miscellaneous Revenue Account
#10000100.48550.10025201 in compliance with Government Code Section 50055.
Alternative Action(s): Deny transfer of funds and do not comply with government code
HB -67- Item 4. - 1
REQUEST FOR COUNCIL ACTION
MEETING DATE: 11/1/2010 DEPARTMENT ID NUMBER: CT 11-002
Analysis: The City Treasurer has developed a procedure based on Government Code
Section 50055 (Attachment 1) for the escheatment of funds (Attachment 2).
Under the procedure, the City Treasurer received a list (Attachment 4) from the Finance
Department of unclaimed funds under $15.00 which have remained unclaimed for over one
year as of September 20, 2009 and a list (Attachment 5) of unclaimed funds greater than
$15.00 which have been unclaimed for over 3 years as of September 30, 2009. Pursuant to
Government Code Section 50055, the City Treasurer published a notice on April 22, 2010
and April 29, 2010 in an adjudicated newspaper, the Huntington Beach Independent, with all
unclaimed funds over three years old greater than $15.00. The City released funds on all
verified claims which were timely filed. The remaining unclaimed funds total the amount of
$63,107.21.
Environmental Status: Not Applicable.
Strategic Plan Goal: Maintain financial viability and our reserves. Improve internal and
external communication.
Attachment(s):
Description
1. Copy of Government Code Sections 50050 to 50057
2. Escheatment of Money Procedure
3. Newspaper Publishment and Claim Form
4. Listing of Unclaimed Funds Under $15.00
5. Listing of Unclaimed Funds Over $15.00
Item 4. - 2 HB -68-
ATTACHMENT # 1
Fe -69- Item 4. - 3
VI i? I) Vztge I M 'j
G�OVERNMENT CODE
SECTION 50050-50057
500 A. For Purposes of t-his article, "local agency" includes all
districts. Cxce-pt as otherwise provided by law, money, excluding
1(-Sti-tUtion LO victims, that is not the prop(-�rty of a local. agency
that remains unclaimed in its treasury or in the official custody of
it--s officers for three y(?a3-!3 is the property of the local agency
oft-er notice if riot c.l.aimed or if no va�rified complaint. is filed Arid
served. At any time- after the expiration of the three—year period,
the treasurer of the local agency may cause a notice to be published
or)(--(- a week for two successive weeks in a newspaper of general
circulation published in the local agency. Money representing
restitution Collected on behalf of victims shall be either. deposited
i-rito the R(.,,.stitutioii Fund or. Used by the local agency tor Purposes ot'
victilin service's after, the, expiration of the three-year period.
However, with rc>spc>ct to moneys deposited with the county treasurer
pursuant to Scact.ion 7663 ol-' the Probate Code, this three -yc.,ar period
to NAW money held by a local agency is (-3xt-,en(ied for an infant of
person of unsound mind until- one year' from the date 105 or tier
ty ceases.
For purposes of 1-his section, "infant" and "person of unsound 111ind"
have the same meaning as 91-wal to those Leans as used hi Wction
1441 of the Code of CLAI Procedure.
!)00!)l - The notice t3hal I state the arnowit of imniey, the fund in
which it is held, and that it Q proposed Lhat- Lhe money will. become
the property of the local aqency on a designated dat:ce riot- less than
forty--fi.ve days not: imre than sixty days ADer. I.he publication
of the notice.
50052. loon or. prior Lo publication, a part-.y of interest- may file a
('Ja3m with Lhe treasurer which n1u,,,t includo the claimant's name,
address' amount of claim, the grounds on Which the clai'111 J-'3 founded,
and any other information that may he T-vrquired by the, treasurer. The
-aiffl shall be filed boforc the data the unclmirned money becomes the
property of the local agency an provided under Section 50051 and the
tweasurer shall accept to rejew that claim. if the claim is rejec-Led
by the treasurer, tAhe party who submitted the claiin may f-ile a
vc�rified complaint. seeking to recover all, or a desiqnat(_�d part, of
the money .in a court- of compf-,tent jurisdictJoii wit-hin the county in
which the notice in published, and serves a copy of. the complaint and
the summons issued thereon upon the Lr(----a surer . The copy of the
cc:)iziplaint and summons shall. be served within 30 day.-3 Of
IKA--ice that', the Mhrr was The trea.--urer withhold the
re3ease of the portion of unclaim(.-!d money for. which a court action
hca-s been filed as provided in this sect ion until a decision is
Yc.-xnd(--'Xed by tho court.
50052.5. (a) NoLwitApRanding Secl-ion 50051 the treasurer may
rEnLease to the depositor. W the unclainvA money, their heir,
be-neficiary, (Dr. duly appointed rept-esont-ative, unclainled money if
claiwed prior to the date the money the propert-,y of the local
aqoncy upon zsu�.)ndt.t inq proof satisfactory to the treasurno unless
the unclaimed money in deposiLed pursuant to sc--c-t.i.oj) 7663 of the
1'r--obate
(b) NoLwith:'it.andinq Section 500!i2' tho trea3kil-(11' Iffily release
ur-icloimed money deposited with t-ho county treasurer pursuant to
h UWAnAsen,ca. iolv----I�oV& 10()()&file-50050 6/2.3/2010
Item 4. - 4 HB -70-
section 7063 of the. Probate Code, Lo any adult blood rel.aLive of
either t1w decedent or the decedent's predeceased spouse.
(c) Section S00S2, rh<, treasurer may release
unclaimed money deposiu--A with thee county treasurer: pursuant to
Sec""on 7663 of the PrObatel Code to the parent who has legal and
physical. CL)3tody of a minor who is a blood relative of cithei, tAie
decedent or the decedent's predeceased spouse without the need to
appoint a legal. guardian for Lhe minor as follows:
M if the value of the unclaimed money deposited with M comity
treasurer is five thousand dollars ($.'i,000) or less, the trea�iurer
may release the money according to 133ection. 3401 of the Probate Code.
M If. the Value of the unclaimed money deposited with the county
treasurer, is sixty thousand dollars ($60,000) or less, and the money
d:, not. released under paragraph (1), the unclairlied money may be
released by the treasurer to the parent who shall, after payment Of
any costs incurred in making the claim, hold the money in trust, to
be used only for the care, maintenance, and education of the minor,
and the parent sball be liable t-herefor to the minor under tbe,
fiduci-ary laws of 1:11is uCatC. The money hold in trust' shall be
released to the minor, whian t.hc minor reaches the age of majority-
(d) The claim s1ia]j be presented to the county trea.siarer in
affidavit form and signed under penalty of perjury- Not.withistandl.nq
Section 33101 of the Probate Code, the clainiant, to lie erltitle-d to
tho entire-> (-�!scheated estate, needs only to wJth documentary
proof Lhe existence of a blood relationshi.p to the decedent.
or of: the predeceased spouse, if any, and the docwtinntary proof, if
r(-:igklA.ar on its face, need riot be cerLified. Notwithstanding Section
131.01 of the Probate Code, the claimant. shall not. be required to
that. no other person has all equal. or superior claim to the
e!7;clleated estate.
The county treasurer may rely in good faith on 1-he sw r,s o 11
!3t lt(MeT11-5 made i.rr the claim and sliall have no duty to i.rryui.re into
Lhe truth or, credi-I-Ality of evidence submitted.
in paying Out the cscheat(td estate, the county treasurer shall. be
lle�ld harmless to all - Payment. shall act- as total. acquittance and
shall completely discharge the county treasurer, from any Liability.
If. Llle Coulity rojQC-1-13 any C-lZijill Made her(-ninder, the
clahmnt may Lake his or her grievance to the Superior Court of the
couray Ulding the emlinated estate.
Any claim paid shall he paid without rylLere"A.
50053. When any Such money becomes the property Of a local lqaancy
and is in a special fund, the .le gislatims body may tramfer. it M the
genvral fund.
50054. Whenever any 01, or county or WAy and county renders
cc)nsty-tic-tion or con-,-3tY,uct,,.i potAAc works for any city,
counl:y, city and county or any other governmental agency below the
lt-'vel of the state government, the price charged for SUCIL services or
C-C)IIst.ruct.ion shii.) I be surf icj.crYjt to roiinburse the governmental body
pc->rfor-mi.nq such serMces for the full cost thereof including labor,
material, equipment costs or rentals and a reasonable allowance for
one head. In computing overhead, without limitation on other fact.ors
pt-operly includable, there shall be allocated to then overhead cost
its proportiOnatO shal-(-
of indirec--I: labor and admi.ni st rat i ve costs.
50W)l-1. Any other provision of this articlo not wit hstandi rig, any
i-lidi-Vixinal items of., less than fiftemi dollars 01Y , or any amount if
1.he deposi,toir-'s narno unknown, which r(-miain unclaimed in the
t :rca:.:tlry or in the official custody of an officer of a local. aclency
f <,-)' tile, Period Of one year or. iqmn an mWer of Me court: may be
I talltjfolred to t:he general fund by the legislative body Without the
hiley/Anfra .,zc�n (,--i o tw/co i-hi n/d iz'T)1,)V i on-4)0V&0 nV M=9 ON I-'S I OOOX,I I SOO 50-
HB -71- Item 4. - 5
Weer essi.Ly of P I I b I i ca I-ion of a not-i('e in to newspaper.
5 00 5(-;. The ro.,iPonsibi I.ities of the tro,tsiuer a,,.; provided under' thl5
articlo may be deloyated by the treasurer to tht' a(lency, d1strict,
or clepart.inerit that niaintain.s the supporting rucordn of the unclai.wed
money ba ed on the initial rcceipt or deposit of that money or both.
5 0 0 5'1. For individual. items in t�_he awount of once thousand dollars
(;'1,000) or less, the legislativc body of any county may, by
resolution, authorize Lhe county treasurer to per.form on its behalf
any act required or authorized to b(a performed by it under Se("'Lion,;
WOW, 500,53, and 50055. The r(,solution shall, require that the country
y
auditor be informed of <-�ach act performed under the
11 tip:Hill fo.sel1.C'1.gov/C'g I-bi n1di splaycod0sect lon---gov&group:---50001-51000&fi le-=5 0050-_ 6/23/2010
Item 4. - 6 HB -72-
ATTACHMENT #2
n9 „ Item 4. _ 7
Escheat of Money
Gov't Section 50050-50056
..............
1. Operating Expenses — Under mininjuln ($15.00)
hinanceDepartment•
A) At the end of every fiscal year, identify all outstanding checks by check
number, date, name and fund which are under $15.00 and which are over
one (1) year old for all bank accounts. Provide list to City Treasurer.
City Treasurer Department:
B) City Treasurer to request Council action for approval of the transfer of
these funds to revenue in the general fund.
11. Operating Expenses — Equal or C'reaterTban Minimum ($15.00)
1-.- Hance:
A) After the response period has expired, identify these items as stale over
one (1) year and remove them froin the bank reconciliation and transfer
them into another JDE account entitled Unclaimed Warrants
11) At the end of every fiscal year, identify all remaining outstanding checks
over three (3) years old including check number, date, name and fund and
move to Unclaimed Warrants account. Provide list to City Treasurer.
City Treasurer Department:
A) At the end of every fiscal year, identify all outstanding checks by check
number, date, name and fund which are equal or greater than $15.00 and
which are over I year old. Send a letter notifying payees of outstanding
check that has reached "Abandoned Property Status" allowing three (3)
weeks for response.
11) Upon receipt ol'a letter, a party of interest may file a claim with the City
Treasury which must include claimant's name, address, amount of claim,
the grounds on which the claim is founded and any other intbri-nation that
Maybe required by the City Treasurer. (Copy ot"'Clain-1 form" attached)
The City Treasurer will provide this to the Finance Officer for review and
approval. If approve(], paperwork for issuance of a new check will be
processed by accounting.
Office of the City'Vrcasurer
policies\eSclicat.doc 05A)9/2009
Item 4. - 8 HB -74-
C) City Treasurer will provide list to City Clerk to publish unclaimed moneys
in a newspaper notice. The notice is to be published once a week fin- two
successive weeks in a newspaper of general circulation published in the
City. The notice shall state the amount of money, the fund in which it is
held, and that it is proposed that the money will become the property of the
City on a designated date not less than forty-five (45) days nor more than
sixty(60) days after the first publication of the notice.
I.)) Upon publication, it party of interest may file a claim with the City
"treasurer which must include claimant's name, address, amount of claim,
the grounds on which the claim is founded and any other information that
may be required by the City Treasurer. (Copy of"Claim Dorm" attached.)
The City Treasurer will provide this to the Finance Officer for review and
approval. If approved, paperwork for issuance of a new check will be
processed by accounting.
ls') After the second publication in a newspaper, the City Treasurer will
prepare an RCA and request Council take action to approve the transfer of
all amounts in the Unclaimed Warrants account over three (3) years old to
the General fund or if it is restitution collected on behalf of vict.iiw,., it.
shall be either deposited into the Restitution Fund or used by the City for-
purposes of victim services after the expiration of the three-year period.
111. Bond Funds— Under Minimum (_$15.00)
Finance Department:
!1.) At the end of every fiscal year, identify all outstanding checks by check
number, (late, name and fund which are under$15.00 and which are over I
year. Provide list to City 'Treasurer.
City Treasurer- Department:
I3) City Treasurer to request Council action for approval of the transfer of
these funds to revenue in the general fund.
><'V. Bond Funds— Equal or Greater Than Minimum ($15.00)
Finance Department:
A) After the response period has expired, identify these items as stale over
one (1) year and remove from the bank reconciliation and move into .iDF
account Unclaimed Warrants
Office.of the City Treasurer
policies\eselreal_doc 05/08/2008
Ng -75- Item 4. - 9
13) At the end of every fiscal year, identify all remaining; outstanding checks
over three (3) years old including check number, date, name and hand and
move to Unclaimed Warrants account. Provide list to City Treasurer.
(:;ity "l reasurer Department:
A). At the end of every fiscal year, identify all outstanding checks by check
number, date, naine and fund which are equal or greater than $15.00 and
which are over I year old. Send a letter notifying payees of outstanding
check that has reached "Abandoned Property Status" allowing three (3)
weeks for response.
13) Upon receipt of a letter, a party on interest may file a claim with the City
"Treasurer which must include claimant's name, address, amount of claim,
the grounds on which the claim is founded and any other information that
may be required by the City Treasurer. (Copy of"Claim Dorm" attached)
The City Treasurer will provide this to the Finance Officer for review and
approval. It' approved, paperwork for issuance of a new check will be
processed by accounting.
C) City 'Treasurer will provide list to City Clerk to publish unclaimed moneys
in a newspaper notice. The notice is to be published once a week for two
successive weeks in a newspaper of gencral circulation published in the
City. The notice shall state the amount of money, the fund in which it is
held, and that it is proposed that the money will become the property of the
City on a designated date not less than forty-live (45) days nor more than
sixty (60)days after the first publication of the notice_
F) Upon publication, a party of interest may file a claim with the City
Treasury which must include claimant's name, address, amount of elaim,
the grounds on which the claim is founded and any other information that
may be required by the City Treasurer. (Copy of"Claim Dorm" attached.)
The City"Treasurer will provide this to the Finance Officer- for approval. If
a claim is approved, a new check will be issued and the amount removed
from the Unclaimed Warrants account.
G) After the second publication in a newspaper, the City "Treasurer will prepare
an RCA and request Council take action to approve the transfer of all amounts
in the Unclaimed Warrants account over three (3) years old to the Gencral
Fund.
Office of tile City `1-rcasurer
policieslcscheat.doc. 05/08/2008
Item 4. - 10 1-1f3 -76-
Notice for Paper:
NOTICE 1S HEREBY G1VE'N THAT, the'Treasurer of the City of l luntington Beach,
County of Orange, State of California,declares that the following monetary sums have
been held by the City'Treasurer and have remained unclaimed in the funds hereafter
indicated for a period of over three (3)years and will become the property of the City
of Huntington Beach on the 1I"' day of November,2002,a date not less than forty-five
(45) days nor more than sixty (60)days after first publication on this Notice.
Any party of interest may, prior to the date designated herein above, file a claim with the
City'Treasurer which includes the claimant's name, address,amount of claim, the
grounds on which the claimm is founded and the date, name,amount, and heading shown in
this notice. The City'Treasurer may accept or reject the claim. if rejected by the City
Treasurer, the party submitting the claim may, within 30 days o1`receiving notice of-
rejection, bile and serve on the City 'Treasurer a verified complaint seeking to recover all,
or a designated part, of the unclaimed fiends.
Office of the City'rreasrrrer
fx>h6C.v\csc11Ca1.doc 05/08/2008
HB -77- Item 4. - 11
ATTACHMENT #3
Item 4 . ,z „a ,a
NOTICE IS HEREBY GIVEN THAT, the City Treasurer of the City of Huntington Beach,
County of Orange, State of California, declares that the following monetary sums have
been held by the City Treasurer and have remained unclaimed in the funds hereafter
indicated for a period of over three (3) years and will become the property of the City
of Huntington Beach on the 23rd day of June, 2010, a date not less than forty-five
(45) days nor more than sixty (60) days after first publication on this Notice.
Any party of interest may, prior to the date designated herein above, file a claim with the
City Treasurer which includes the claimant's name, address, amount of claim, the
grounds on which the claim is founded and the date, name, amount, and heading
shown in this notice. The City Treasurer may accept or reject the claim. If rejected by
the City Treasurer, the party submitting the claim may, within 30 days of receiving notice
of rejection, file and serve on the City Treasurer a verified complaint seeking to recover
all, or a designated part, of the unclaimed funds. Claim forms are available at
www.huntingtonbeachca.gov/UnclaimedFunds_
HB -79- Item 4. - 13
CITY OF HUNTINGTON REACH
r ' OFFICE OF THE CITY TREASURER
_ SIIARI L.FREIDENRICII,CPA
P.O. BOX 190
,d'imot_ HUNTINGTON BEACH,CALIFOIINIA 92648-0190
TELEPHONE: (714)536-5200 FAX: (714)374-1603
E-MAIL: city.treasurer(�surfcity-Itb.org
CLAIM FORM UNCLAIMED FUNDS OVER THREE YEARS OLD
Original Payee Name: _
Clailn►ant Name: Phone 4:
(if different) —
Cuirrent Address:
DI_.#: WITIN: P110ne#:
(individuals attach copy)
Address when check was written:
Reason for original check issue:
FUBd (leave blank ifnotknown). 11ienerial ElFrust
Original Check: Date:: Amount:
In order to process a replacement check and claim these funds, the City of Huntington
Beach, City Treasurer must receive this form no later than June 23, 2010
In consideration thereof; it is agreed that the undersigned, the heirs, executors, successors or assigns of the undersigned, will
indemnify and hold harmless the City of Huntington Beach, or assigns, from and against any and all claims, liability, loss,
dainage, expenses, counsel fees and costs arising through or by reason of any endorsement, Presentation, negotiation,
collection or any attempt at collection or negotiation of the Original Check or the Replacement Check by the undersigned,
the employees, or agents of the undersigned. In the event the Original check shall be found, the undersigned agrees to
deliver to cause the same to be delivered to the City of Huntington Beach for cancellation and to reimburse the City of
I IuntIngton Beach► for al expenses incurred by reason of the issuance of the Replacement Check.
Atithorized Signature: _ �- _ V� Date:
Nasue(Print): __._.. _ 'Title: ---
Please snail back to: City of Huntington Beach
Attn: City"Treasurer -Claim
11.0. Box 190
Huntington Beach, CA 92648-0190
city or Huntington Reach Use Only
Its n_�iicc. t;sty 7'r�.-•+surer
EJ Omfirmed item on outstanding cheek list Name/Dmc._._-- . _---------- ❑Check if O/S at bank__--_ -- ...... _._........_
I� luixu& Processed clam: NanielfJate: ❑Void check at baok
Replacement Cheek: Check# Check Date: U Authorize reissue or check 1
Item 4. - 14 HB -80-
ATTAC H M E N T #4
rva -81- Item 4. - 15
Summary of Funds Under $15 To Be Escheated
Date Amount Check#
09/30/04 $ 0.88 31050
09/30/04 $ 1.35 23973
09/30/04 $ 1.38 28180
09/30/04 $ 1.66 23930
09/30/04 $ 2.39 25651
09/30/04 $ 3.69 31401
09/30/04 $ 4.39 17512
09/30/04 $ 4.71 28820
09/30/04 $ 5.00 13114
01/31/05 $ 5.28 37356
09/30/04 $ 8.14 2038
09/30/04 $ 8.67 10691
09/30/04 $ 9.75 10969
09/30/04 $ 11.70 8826
10/29/04 $ 11.93 36217
09/30/04 $ 12.14 7888
09/30/04 $ 12.75 1173
12/18/07 $ 5.09 56181
3/4/08 $ 0.33 57263
11/14/08 $ 8.65 731173
1/16/09 $ 11.00 733749
2/6/09 $ 1.89 734742
5/29/09 $ 1.90 739449
8/7/09 $ 10.00 742534
Total: $144.67
Item 4. - 16 HB -82-
ATTACHMENT #5
Hae3 Item 4 : ,,
178- aH g - .V WE)JI
OVTZE 6F.'8S $ VO/OE/60
SUET 98'LS $ VO/OE/60
FZ68 9L'LS $ VO/OE/60
MEW ZS'LS $ VO/OE/60
L9S8 9V"9S $ VO/0£/60
M EE 81'95 $ VO/OE/60
LTEZ VQ'9S $ VO/OE/60
TSZ8 TT'SS $ 170/0E/60
96VTZ L9'VS $ VO/OE/60
STSLT LV'VS $ VO/O£/60
6Z68 LO'VS $ VO/OE/60
V9LV 917'ES $ V0/OE/60
VO£0T L6'ZS $ VO/0£/60
V5E9 68'ZS $ VO/OE/60
LT90T SV'ZS $ 170/OE/60
0Z80Z 60'ZS $ 170/OE/60
68VZ 9Z'TS $ VO/OE/60
UVOT EL'6V $ VO/OF/60
LZT£E TE'6V $ VO/OE/60
ZTEOT OT'8V $ VO/0£/60
09LE OT'8V $ VO/OE/60
ZZZOE ES'LV $ VO/OV60
V960Z 9V'LV $ VO/OE/60
SUEZ T Z'LV $ 17010£/60
8V68 TV'9V s 170/OE/60
69VLL 917'VV $ VO/OE/60
V69SZ ST'VV $ VO/OE/60
SSV8 OT'VV $ VO/0£/60
OTZS L£'EV $ VO/OE/60
VVOSE 8L`ZV $ 170/OE/60
L91L L9'ZV $ VO/OE/60
6LSVZ ES'ZV $ VO/OE/60
Z98ST S9'LE $ VO/OE/60
06EV SZ'TE $ VO/OE/60
98TT ET'LZ $ VO/OE/60
E6ZVE LZ'SZ $ VO/OE/60
69V61 O8'EZ $ VO/OE/60
96ZVE TL'EZ $ VO/OE/60
680SE 08'TZ $ VO/OE/60
6Z66 L8'OZ $ VO/OE/60
09EE 96'6T $ VO/OE/60
9ZVL TT'61 $ VO/OE/60
S66S 8E'LT $ V0/0E/60
SUR £8'9T $ VOIOE/60
#)P345 ;unowv S4-e
pajeay:)sHj aq of SE$.rang spun]jo kiew ins
Date Amount Check#
09/30/04 $ 58.49 5828
09/30/04 $ 58.56 7504
09/30/04 $ S8.97 35351
09/30/04 $ 60.82 1961
09/30/04 $ 61.14 13323
09130/04 $ 62.58 7057
09/30104 $ 63.86 4309
09/30/04 $ 64.19 27913
09/30/04 $ 64.64 35748
09/30/04 $ 66.61 34003
09/30/04 $ 66.99 9044
09/30/04 $ 68.15 27329
09/30/04 $ 68.50 20382
09/30/04 $ 68.87 13344
09/30/04 $ 69.77 1781
09/30/04 $ 71.11 7463
09/30/04 $ 72.02 16649
09/30/04 $ 72.56 19530
09/30/04 $ 74.57 10449
09/30/04 $ 76,06 6015
09/30/04 $ 78.99 7920
09/30/04 $ 79.20 5863
09/30/04 $ 80.01 5193
09/30/04 $ 80.52 3281
09/30/04 $ 81.00 3476
09/30/04 $ 81..15 1.0114
09/30/04 $ 82.76 31682
09/30/04 $ 84.47 34772
09/30/04 $ 84.88 5105
09/30/04 $ 98.14 7686
09/30/04 $ 100.68 17110
09/30/04 $ 103.82 1521
09/30/04 $ 103.99 26079
09/30/04 $ 110.04 4525
09/30/04 $ 111.43 6816
09/30/04 $ 1,1.1.97 26330
09/30/04 $ 112.31 33101
09/30/04 $ 112.80 4837
09/30/04 $ 114.1.7 7704
09/30/04 $ 121.62 2039
09/30/04 $ 124.73 5127
09/30/04 $ 126.74 11294
09/30/04 $ 128.2.5 1511.4
09/30/04, $ 128.46 7502
09/30/04 $ 130.68 27465
09/30/04 $ 131.89 10410
HB -85- Item 4. - 19
-98- 8H oz ' 'tl WGII
VEZTT ZS'ZEZ $ vO/OE/60
ESblc 0s'Vzz $ tO/OE/60
£60L EO'TZZ $ 170/OE/60
VILS SS'8IZ $ vO/OE/60
9SsT SZ'sTZ $ v0/OE/60
S90vT SS'LTZ $ vo/OE/60
19ZEE £9'£TZ $ v0/OE/60
ZZLEZ L8'OTZ $ v0/OE/60
ZSE9T LE'0TZ $ 170/OE/60
EV90Z vV 6OZ $ 170/OE/60
00LSZ 8T'LOZ $ VO/OE/60
LOTVE Z9'SOZ $ V0/OE/60
6ILOZ Lv'OOZ $ VO/O£/60
TIL9Z WKI $ V0/OE/60
ZVOVE sv176T $ v0/OE/60
T88S 8v'LS"T $ vO/OE/60
OST9 9S'981 $ v0/OE/60
SOT 6v'I8T $ v0/O£/6O
92Zb 99'08I $ v0/OE/60
866v ZZ'081 $ v0/OE/60
BLVL L9'6LT $ v0/OE/60
V909 98'9LI $ VO/OE/60
BLSL 6S'tlz,c $ v0/OE/60
906v 6L'ZLT $ v0/OE/60
9L66 I6'L91 $ vO/OE/60
MR zZ'L9I $ bO/OE/60
S6ZZ 9S'6ST $ v0/OE/60
09Z9 1-8195T $ VO/OE/60
ZS68 E6'SST $ VO/OE/60
Ms 68'SST $ v0/OE/60
£TVEZ 99'SST $ b0/OE/60
ME WEST $ vO/OE/60
LL89Z SS'IST $ VO/OE/60
OSS81 ZL'OST $ vO/OE/60
99691 89'01 $ v0/OE/60
SsSZE EU'6VT $ v0/QE/60
S68EE 68'LVT $ vO/OE/60
9VOLT 66'9t7l $ 170/OE/60
T699 8E'SVI $ VO/OE/60
E£ZV 00'ZVT $ v0/OE/60
£991 Z6'TtPI $ v0/OE/60
LZSST 8Z'6E1 $ vO/OE/60
9T661 LE'LET $ v0/OE/60
999SE V69ET $ VO/OE/60
9LOL 68'SET $ 170/0E/60
£6E8 OE'SEI $ VO/OE/60
#43040 junowv a;eq
Date Amount Cheek#
09/30/04 $ 239.86 7509
09/30/04 $ 233.93 5769
09/30/04 $ 233.94 7273
09/30/04 $ 234.20 6678
09/30/04 $ 242.68 5187
09/30/04 $ 245.24 8563
09/30/04 $ 254.99 28165
09/30/04 $ 258.06 6424
09/30/04 $ 258.56 19129
09/30/04 $ 260.75 2.6728
09/30/04 $ 265.13 9818
09/30/04 $ 269.19 1035
09/30/04 $ 271.11 4088
09/30/04 $ 271.97 19192
09/30/04• $ 273.12 6862
09/30/04 $ 276.43 28505
09/30/04 $ 281.59 7306
09/30/04 $ 281.87 33103
09/30/04 $ 283.37 2697
09/30/04 $ 285.13 7757
09/30/04 $ 288.61 5768
09/30/04 $ 292.69 5800
09/30/04 $ 294.83 25058
09/30/04 $ 296.01 28115
09/30/04 $ 297.32 4350
09/30/04 $ 299.51 7543
09/30/04 $ 299.84 10357
09/30/04 $ 306.89 9871
09/30/04_ $ 311.63 27809
09/30/04 $ 314.24 1286
09/30/04 $ 317.36 10306
09/30/04 $ 319.47 7934
09/30/04 $ 326.22 6417
09/30/04 $ 331.59 23.409
09/30/04 $ 335.21 21044
09/30/04 $ 337.35 9067
09/30/04 $ 343.35 4217
09/30/04 $ 350.06 712.0
09/30/04 $ 355.70 8309
09/30/04 $ 358.35 5190
09130/04 $ 372.99 19917
09/30/04 $ 381.68 24853
09/30/04 $ 383.94 5690
09/30/04 $ 390.07 31757
09/30/04 $ 402.52 8005
09/30/04 $ 403.33 8820
HB -87- Item 4. - 21
-88- 8H ZZ - '1, WaIl
b866L9 6S'99 $ SOOZA7VOT
OE66L9 ZZ'81, $ sooz/trT/o1
4Z66L9 L.6'8b $ sooz/tIVOT
6T6649 86'99 $ SOOZ/VT/OT
8166L9 ZS'99 $ Sooz/bT/oT
TZ86L9 00'OOZ $ SOOZ/trT/oT
8186L9 SS'TS $ Sooz/bT/OT
9T86L9 TEES $ sooz/trT/oT
96L6L9 E6'616 $ SOOL/trT/oT
L8L6L9 L8'LOT $ SOOZ/VT/oT
tr8L6L9 L6'6Z $ SOOZ/trT/OT
TLL6L9 WES $ sooz/trT/OT
LSLU9 ZO'TL $ SOoZ/bT/oT
6trL6L9 9£'ZE $ sooz/trT/OT
6EL6L9 9T'Ltr $ sooz/t,T/OG
8£L649 98'SL $ SOOZ/17T/01;
EEL6L9 ST'S6 $ SOOZAIVOT
ZOL6L9 TS'ST $ SOoz/tr1/oT
86SL£ 00*009 $ So/6Z/170
6617LE 807EE $ SO/6Z/ti0
96SLE ZE'9TZ $ SO/6Z/tr0
Z6SLE ZVOST $ SO/6Z/t70
T09LE oo'osT $ SO/6Z/ttr0
E9SLE L8'9S $ SO/6z/bO
9LTLE MOLT $ SO/TE/10
MSE U'Etrtr $ tr0/6Z/01
LSZ9E ET'OSE $ b0/6Z/OT
SEBSE EO'88Z $ t70/6Z/OT
Z89SE £S'LZT $ b0/6Z/OT
0819E E9'£ZT $ T OAVOT
SS19E TT'E9 $ t7O/6Z/OT
064S£ 68'8E $ t7Ol6Z/OT
SZ8SE 64'8E $ t7O/6Z/OT
8S09E Lh'8Z $ tr0/6Z/01
ESTLZ trTUCT $ t7O/OE/60
T89S 8E'866 $ t7o/OE/60
TSE9 9E'006 $ 170/OE/60
4800E SCOU $ t7o/oE/60
ST9Z EL'6E9 $ 170/OE/60
9S98 OS'SLS $ tO/OE/60
UZ8 LL'ZTS $ 170/OE/60
ZVEZE t+o'ZLtr $ t7O/OE/60
6SOE 917'99t7 $ t7o/OE/60
69017 LT,otrb $ 170/OE/60
8666Z ss'9Zb $ b0/OE/60
69EZE ET"Zztr $ t?O/OE/60
t#>Ioa40 3unnwd 51eO
Date Amount C gck
10/14/2005 $ 60.00 680028
10/14/2005 $ 26.79 680061
10/14/2005 $ 115.31 680068
10/14/2005 $ 20.50 680074
10/14/2005 $ 61.68 680080
10/14/2005 $ 53.36 680104
10/14/2005 $ 38.84 590723
10/21/2005 $ 27.85 680226
10/21/2005 $ 266.52 680269
10/21/2005 $ 147.87 680281
10/21/2005 $ 36.43 680292
10/21/2005 $ 51.10 680308
10/21/2005 $ 124.98 680324
10/21/2005 $ 36.52 680328
10/21/2-005 $ 150.09 680360
10/21/2005 $ 153.82 680365
10/21/2005 $ 71.06 680366
10/21/2005 $ 65.86 680369
10/21/2005 $ 262.70 680452
10/21/2005 $ 27.40 680541
10/21/2005 $ 28.67 630547
10/21/2005 $ 23.59 680555
10/28/2005 $ 75.00 680627
10/28/2005 $ 92.06 680658
10/28/2005 $ 91.00 680727
1.1/25/2005 $ 50.00 682063
1.2/9/2005 $ 50.00 682361
1.2/9/2005 $ 31.00 682402
12/9/2005 $ 29.17 591630
12/9/2005 $ 37.83 59171.0
12/23/2005 $ 96.00 682903
1.2/23/2005 $ 70.66 682917
12/23/2005 $ 68.87 682932
12/23/2005 $ 67.79 682952
12/23/2005 $ 56.89 682984
1.2/23/2005 $ 334.00 683129
12/23/2005 $ 68.45 683182
12/23/2005 $ 159.22 683188
12/23/2005 $ 64.95 683191
2/3/2006 $ 138.00 684477
2/24/2006 $ 50.00 685507
3/3/2006 $ 53.00 685583
3/10/2006 $ 77.35 685909
3/17/2006 $ 33.78 593415
3/17/2006 $ 19.30 593461
3/28/06 $ 26.20 47650
HB -89- Item 4. - 23
-06- 9H Vz - 't! WaIl
£6LT69 61'SS $ 9ooz/bt/t
Z6LT69 6T'9S $ 90OZ/17T/L
9VLT69 LS'£S $ 90oZ/bT/L
OOLT69 Z8'91 $ 9ooz/Vt/t
b8bS6S 09•ZZ9 $ 900Z/LlL
OE9T69 06'89 $ 90oZ/LIL
8T9169 ST'SL $ 90OZILIL
£LS169 S9'E9 $ 90OZILIL
695169 ST'ZZT $ 90OZILIL
EZS169 Sv'STT $ 90OZILIL
VIS'C69 06'98 $ 90OZILIL
ZOS169 8S'68 $ 900Z/L/L
MIT69 Otr'9L $ 900ZILIL
681IT69 L9'SOT $ 90OZ/L/1-
ZEV169 STU $ 90OZ/L/L
EM69 00'OSZ $ 900Z/L/L
LBET69 SZ'66 $ 900ZILIL
69ET69 9VIS $ 9ooz/t/L
9SET69 TZ'96 $ 90OZ/LIL
SEET69 TS'E6 $ 90QZ/LIr.
91ET69 Lb'99 $ 90OZILIL
OT£169 SEW $ 900ZIL/L
ZOET69 SVO9 $ 9ooz/L/L
TVU69 90'9ZT $ 900z/L/L
OTZT69 89'ZZZ $ 90OZ/L/t
LOZT69 TS19 $ 9ooz/1/1-
V8TT69 o£'901 $ 90OZILIL
T6TT69 IV SL $ 900ZILIL
ZOTT69 Sb'bL $ 9001MIL
ESZS65 ZS'Ttb $ 90OZ/OE/9
Z99069 bS'OZ $ 900Z/£Z/9
Z9SO69 LO'E6 $ 900Z/EZ/9
LTS069 OL'bTT $ 900Z/EZ/9
8V98b 60'SLT $ 9o/T/9
61S689 Oo'SSE $ 9ooz/9z/S
95b8b MOSS $ 90/EZ/S
SLT689 ozV7 $ 90OZ/61/S
196889 0991 $ 90OZ/61/S
018889 OZ'8t, $ 900z/ZT/S
9TTb6S T£'LZ $ 90oz/8Z/b
6908b 9L'TOZ'T $ 90/SZ/17
SZ9L89 ST'LV $ 90OZ/TZ/17
T£TOT 00,000,E $ 90/9/b
MOT 00'000'E $ 90/9/t
MOT 00'000'Z $ 90/90
8LS£6S 68'St $ 90OZ/TE/E
0 45540 ;unouav a.Jeo
Date Amount Check#
7/14/2006 $ 53.48 691794
7/14/2006 $ 56.48 691856
7/14/2006 $ 57.44 691866
7/21/2006 $ 65.00 692188
7/21/2006 $ 35.00 692279
7/21/2006 $ 30.81 692333
7/21/2006 $ 35.00 692337
7/21/2006 $ 25.66 692345
7/21/2006 $ 39.36 692351
7/21/2006 $ 47.46 692357
7/21/2006 $ 51.68 692359
7/21/2006 $ 22.44 692366
7/21/2006 $ 31.67 692368
7/21./2006 $ 48.42 692371
7/21/2006 $ 22.92 692372
7/21./2006 $ 40.65 692378
7/21/2006 $ 24.09 692379
7/21/2006 $ 33.05 692381
7/21/2006 $ 32.28 692388
7/21/2006 $ 32.83 692394
7/21/2006 $ 40.43 692398
7/21/2006 $ 49.47 692414
7/21/2006 $ 33.00 69241.8
7/21/2006 $ 42.53 692422
7/21/2006 $ 52.12 692424
7/21/2006 $ 47.87 692439
7/21/2006 $ 23.05 692454
7/21/2006 $ 42.52 692455
7/21/2006 $ 35.85 692467
7/21/2006 $ 35.19 692509
7/21/2006 $ 47.80 692516
7/21/2006 $ 26.98 692517
7/21/2006 $ 36.89 692521
7/21/2006 $ 42.84 692530
7/21/2006 $ 33.28 692531
7/21/2006 $ 50.14 692536
7/21/2006 $ 26.99 692537
7/21/2006 $ 23.85 692547
7/21/2006 $ 21.78 692560
7/21/2006 $ 40.90 692570
7/21/2-006 $ 37.16 692573
7/21/2006 $ 40.50 692578
7/21/2006 $ 30.03 692582
7/23./2006 $ 44.66 692.593
7/21/2006 $ 47.46 692607
7/21/2006 $ 34.84 692613
HB _91_ Item 4. - 25
-Z6- 8H 9Z - 'V WGII
081E69 667OZ $ 90oz/9Z/L
ME69 t7L'OZ $ 90OZ/BZ/L
ME69 T8'LT $ 90OZ/SZ/4
ZSIF69 00'0Z $ 900Z/$Z/L
TbIF69 ZL-61 $ 9ooz/8z/L
SOTE69 G9"oz $ 90OZ/8Z/4
L17OF69 OZ'9I $ 9ooz/BZ/L
EZOE69 56'OZ $ 9ooz/8Z/4
9Z6Z69 Z9'8ti $ 900Z/TZ/L
VEGZ69 9z'Tt7 $ 90OZ/'CZ/L
ZT6z69 00'VZ $ 90OZ/IZ/L
OOR69 ZL'EZ $ 90OZ/TZ/L
6LSZ69 £Z'9v $ 90OZ/TZ/L
`LL8Z69 9£'SZ $ 9ooz/TZ/L
9S9Z69 OS'LZ $ 9ooz/TZ/L
IS8Z69 6b'ZS $ 90oz/TZ/L
LM69 65'TZ $ 90oz/IZ/L
0£8Z69 TL'6tr $ 9oOZ/IZ/L
6ZBZ69 S5'Et7 $ 90oz/Iz/L
LZBZ69 ZS'ZE $ 9ooz/CZ/t
SZBZ69 8t►'ZE $ 900Z/TZ/4
9IBZ69 6Z'Ztr $ 900Z/1z/L
TTSZ69 LZ'ZZ $ 90OZ/TZ/L
170SZ69 ZS't7z $ 90OZ/TZ/L
96LZ69 LZ'trt? $ 900Z/TZ/L
994Z69 TT'SE $ 90OZ/TZ/L
TSLZ69 ZS'EZ $ 90OZ/1Z/L
08LZ69 S9'6t7 $ 90OZ/TZ/4
64LZ69 Tz'6Z $ 900Z/TZ/L
VLLZ69 09'SE $ 90OZ/TZ/L
ELLZ69 Tt"SE $ 900Z/TZ/L
TUZ69 LEW $ 90O'L/TZ/L
09LZ69 9L'OOG $ 90OZ/TZ/L
65LZ69 0o'sZ $ 90OZ/TZ/L
ItrLZ69 OVU7 $ 90oz/IZ/4
OtILZ69 ZT'05 $ 90oz/TZ/L
PUZ69 SOLE $ 90Oz/IZ/4
OZ4Z69 HIS $ 900z/TZ/L
VILZ69 9Z'EE $ 900Z/TZ/L
ToLZ69 Z17'St7 $ 9ooz/TZ/L
6s9Z69 OE'9tr $ 90OZ/IZ/L
tit79Z69 00,9E $ 90OZ/Tz/L
Tt79Z69 LZ'M: $ 9ooz/T'L/L
T£9Z69 19'SZ $ 90oz/TZ/4
8Z9Z69 98,01 $ 90OZ/TZ/L
bT9Z69 Z8'U£ $ 9ooz/TZ/L
#I5a40 junowV a;eQ
Date Amount Check it
7/28/2006 $ 15.40 693205
7/28/2006 $ 3.8.63 693213
7/28/2006 $ 17.63 693274
7/28/2006 $ 20.53 693296
7/28/2006 $ 17.02 693297
7/28/2006 $ 21.45 693304
7/28/2006 $ 16.56 693346
7/28/2006 $ 15.15 693352
7/28/2006 $ 16.48 693378
7/28/2006 $ 19.33. 693381
7/28/2006 $ 21.34 693404
7/28/2006 $ 19.79 693410
8/4/2006 $ 42.00 693762
9/8/2006 $ 70.00 695350
9/15/2006 $ 137.07 695503
9/15/2006 $ 25.00 695641
9/22/2006 $ 70.49 695924
9/29/2006 $ 47.58 696215
9/29/2006 $ 39.34 696259
9/29/2006 $ 15.77 696358
9/29/2006 $ 75.00 696363
9/29/2006 $ 28.38 696381
9/29/2006 $ 19.97 696401
9/29/2006 $ 20.13 696415
9/29/2006 $ 75.00 696466
9/29/2006 $ 19.96 696475
9/29/2006 $ 56.54 696484
9/29/2006 $ 27.46 696534
9/29/2.006 $ 31.89 696538
Total: $62,962.54
HB -93- Item 4. - 27