Examine the voucher package and determine if the related payable was properly included or excluded from the year-end vendor ledgers. Then, document it in schedule Reference: E53

Case 10.5 - Southeast Shoe Distributor, Inc. Documents and Records for Audit Procedure 3a Southeast Shoe Distributor, Inc. Vendor Ledgers for Audit Procedure 3a* For the Period From December 1, 2018 to December 31, 2018 Vendor Date Trans. Ref. Debit Credit Type Amount Amount Balance Brown Group, Inc. 12/01/18 Balance Fwd 12/07/18 7357 12/12/18 47314 12/26/18 49524 12,366.94 CDJ PJ PJ 12,366.94 0.00 1,952.64 1,952.64 25,883.00 27,835.64 Georgia Natural Gas Service 12/01/18 Balance Fwd 12/12/18 7358 12/26/18 359052-002-08 412.66 CDJ PJ 412.66 0.00 448.06 448.06 Metro Cleaning 12/01/18 Balance Fwd 12/05/18 18777 12/26/18 7415 350.00 PJ CDJ 0.00 350.00 0.00 350.00 Vargo Rack & Shelving 12/01/18 Balance Fwd 12/26/18 7417 12/31/18 2077-45 CDJ PJ 825.74 825.74 0.00 771.47 771.47 Weyco Group, Inc. 12/01/18 Balance Fwd 12/05/18 24715 PJ 9,649.56 7,111.88 16,761.44 *Abstracted from the printout of Vendor Ledgers using exact format of the printout (Note: Trans. Ref. refers to the corresponding check number or vendor invoice number and Type refers to the corresponding Cash Disbursement Journal - CDJ or Purchase Joumal - PJ). Case 10.5 - Southeast Shoe Distributor, Inc. Documents and Records for Audit Procedure 3a (continued) Check 7453 Voucher Approval Voucher_9040 Account # 12000 01/04/19 Paid Payee Brown Group In Amount: $ 1,95264 Description Purchase of women's shoes Brown Group, Inc. Invoice # 47314 8300 Maryland Avenue St. Louis, MO 63105 314-454-4000 phone), 314-454-4274 Date: 12/07/18 Terma: Net 30 POR 938 Shipped: United Parcel Service FOB Destination Ball To Ship To Southeast Shoe Distributor, Ine. Southeast Shoe Distributer, Inc. 1102 Memorial Avenue 1102 Memorial Avenue Atlanta, GA 30903 Atlanta, GA 30303 Phone: (404565-5565 Quantity Item Description 45623 Naturalizer Rop Pur Bone 45623 Naturalizer Royal Pumps Bone 45623 Naturalizer Royal Pumps Bone Size 6.5M 70M 25 M Unit Price $16.79 16.79 18.79 Amount $ 604.44 604.44 604.44 36 36 $1,819.32 Rate NA Total Amount TAR Shipping Tetel invece $ 1,952.64 Mess Shipped 12/08/2018 Paid Receiving Report Southeast Shoe Distributor, Inc. Date Received: 10 1102 Memorial Avenue Receiving Report # 2780 Atlanta, GA 30303 Received from Purchase Order Araw Group, Inc 3336 Freight carrier Received by Led Parcel Se Bilo Southeast Shoe Distributor, Inc. 1102 Memorial Avenue Atlanta, GA 30303 Phone: 404555-5555 Purchase Order PO : 3336 Date: 12/05/18 Date Required: 12/14/18 Terms: Net 30 Shipped: United Parcel Service Buyer Mary West Vendor Brown Group, Inc. 8300 Maryland Avenue St. Louis, MO 63105 Ship To Southeast Shoe Distributor, Inc. 1102 Memorial Avenue Alanta, GA 30303 Quantity Item# 43633 4362 45623 Size 6.5M 7.6M SM Description Nataw royale Phone/314954-4000 Item# Description 456 Naturalizer Royal Pumps Bone 4563 Naturalizer Royal Pumpa Bone 45633 Naturalizer Royal Pumpa Bone Sias Quantity Unit Price 65M 36 S 16.79 70M 36 16.79 7.5 M 36 16.79 Amount S604.44 604.44 604.44 Paid Condition: El Paid Mege Total Amount $ 1,813.32 Tax Total Inice $1,813.32 Authorization Name: Bruce Penny Date: 12/05/18 Te Purchasing Supervisor Signature: Bruce Perwy Case 10.5 - Southeast Shoe Distributor, Inc. Documents and Records for Audit Procedure 3a (continued) Voucher Approval Voucher 9070 Check 7476 01/16/19 Payee Georgia Natural Gas Service Amount S44100 Paid Description Monthlyan Account : 75000 Service Far: Southeast Shoe Distributor, Inc. 1102 Memorial Avenue Atlanta, Georgia 30303 Your Account Number 359052-002-08 Rate - Type of Service Commercial Billing Date 12/24/18 KT Previous Balance Payment. Thank You Remaining Balance Current Bill Total GAS 412.66 (412.66 ) 0.00 448.06 448.06 Paid Total Amount Due 448.06 Current bil Past Due Aller January 17, 2019 HOW YOUR CURRENT GAS CHARGES ARE CALCULATED Meter Type of Meter Readings Number Service Period Days Reading Current Past 159756 11/22/18 - 12/24/18 32 Actual 15297 15852 CCF Used 555 BTU Factor 1.049 Therms Used 582 Total Therms Biled 582 Energy Charge Therms X Rate (-73928) 430.26 WNA Therms X Factor (-.00558) -3.25 Facilities Charge 8.00 Taxable Sales Tax Amount (3.00%) 435.01 13.05 Current Gas Charge 448.06 SEE THE BACK OF THIS BILL FOR ADDITIONAL INFORMATION GEORGIA NATURAL GAS SERVICES 5605 GLENRIDGE DR NE, ATLANTA, GA 30342 (404) 257-4000 Case 10.5 - Southeast Shoe Distributor, Inc. Documents and Records for Audit Procedure 3a (continued) Invoice Check 7523 Voucher Approvals Voucher 9119 01/25/19 Paid net 2017. 45 Vargo Rack & Shelving Date: 12/21/18 6400 Hilandale Drive Lithonia, GA 30058 (404482-4444 Shipped: Vargo Delivery FOB Shipping Point Account 16000 Payee Vargo Rack & Shelving Amount: $ 771.47 Description: Purchase of storage shelving Customer Order: 3348 Net 30 Tums: Ship To Southeast Shoe Distributor, Ine. 1102 Memorial Avenue Atlanta, GA 30303 Bal Te Southeast Shoe Distributor, Ine. 1102 Memorial Avenue Atlanta, GA 30300 Phone: (404655-5555 Item# Description H51118 Pencerectomalie Shelving, Beige Quantity Unit Price $121.30 Amount $ 727.80 Paid Total Amount Rate: 6.0% Shipping Tot invoice $ 727.80 43.67 No Charge $ 771.47 Receiving Report Southeast Shoe Distributor, Inc. Date Received: 01/09 1102 Memorial Avenue Receiving Report 2017 Atlanta, GA 30303 Received from Purchase Order Parga Rack & Shaving Freight carrier Received by Farger Su Raw Southeast Shoe Distributor, Inc. 1102 Memorial Avenue Atlanta, GA 30303 Phone:(404555-5555 Purchase Order PO : 9348 Date: 12/26/18 Date Required: 12/28/18 Terms: Net 30 Shipped: Vargo Truck Buyer: Mary Talley Vendor Varga Rack & Shelving 6400 Hilandale Drive Lithonia, GA 30058 Phone: 404482-4444 Ship To Southeast Shoe Distributor, line 1102 Memorial Avenue Alanta, GA 30309 Quinti Item SIT Size Description Pesca ES Size Item# Description H51118 Beige Penco Erectomatic Shelving Quantity Unit Price $ 121.30 Amount $ 727.80 Paid Condition: En Paid Message Total Amount $727.80 Tax 4387 Total invoice S771.47 Authorization Name: Bruce Penny Date: 12/26/18 Title Purchasing Supervisor signature: Bruce Perwy Voucher Date: 01/09/19 Check 7573 Paid 02/22/19 Payee Weyeo Group, Inc Amount: $ 19.858.00 Description Purchase af men's shoes Approval Voucher # 9138 Account # 12000 Invoice Weyco Group, Inc. 234 East Reservoir Avenue, P.O.Box 1188 Invoice 26171 Milwaukee, WI 53201 Phone:(312458-7474, Fax(31250-2500 Shipped: Transit Freight Company FOB: Shipping Point POR 9354 Terms: Net 45 Shio To Southeast Shoe Distributor, Inc 1102 Memorial Avenue Atlanta, GA 30303 Quantly 25 50 50 50 50 25 25 Unit Price $31.50 31.50 31.50 Amount $ 787.50 1,575.00 1,575.00 Bal To Southeast Shoe Distributor, Inc. 1102 Memorial Avenue Atlanta, GA 30303 Phone: (404)555-5555 Description 1617 Stacy Adams Low Top Tie Black 1617 Stacy Adams Low Top Tie Black 1617 Stacy Adams Low Top Tie Black Stacy Adams Low Top Tie Back Stacy Adams Low Top Tie Black Stacy Adams Low Top Tie Black 1617 Stacy Adams Low Top Tie Black 1817 Stacy Adams Low Top Tie Black 1618 Stacy Adams Low Top Tie Brown 1618 Stacy Adams Low Top Tie Brown Stacy Adams Low Top Tie Brown 1818 Stacy Adams Low Top Tie Brown 1618 Stacy Adams Low Top Tie Brown 1618 Stacy Adams Low Top Tie Brown 1618 Stacy Adams Low Top Tie Brown 1618 Stacy Adams Low Top Tie Brown 31.50 Size 9.00 95D 10.00 10.50 11.00 115D 12.0D 13.00 9.00 1817 1617 31.50 31.50 1.575.00 1575.00 787.50 1817 SSSSSSSS 31.50 31.50 31.50 9.50 1678 10.00 10.50 11.00 11.50 12.00 13.00 31.50 31.50 31.50 31.50 31.50 31.50 31.50 787.50 787.50 787 50 1.575.00 1.575.00 1,575.00 1,575.00 787.50 787.50 787.50 25 $ 18,900.00 Paid Rate NA Total Amount . Shipping Total invoice 750.00 $ 1950 Mesage Shipped 01/09/2018 Receiving Report Southeast Shoe Distributor, Inc. Date Received: 119 1102 Memorial Avenue Receiving Report 2024 Atlanta, GA 30303 Received from Purchase Order Meya Group Inc Bille Southeast Shoe Distributor, Inc. 1102 Memorial Avenue Atlanta, GA 30303 Purchase Order PO #: 3354 Date: 12/26/18 Date Required: 01/30/19 Terms: Net 45 Shipped: Transit Freight Company Buyer: Doug Scott Phone: 404/555-5555 Freight carrier Transit Freight Copy Received by Sue Ram Vendor Weyee Group, Inc 234 East Reserve Avenue PO Box 1188 Milwaukee, WI 53201 Phone:(312458-7474 Ship To Southeast Shoe Distributor, ine. 1102 Memorial Avenue Alanta, GA 30303 Quantity Item 35 168 50 168 Description Stacy Admin 168 168 Size AD 25D MOD MOD 110D 21 11.30 200 * 73.00 20D 25D Hem 1617 1617 1617 1617 1617 168 168 167 Amount $ 787.50 1,575.00 1,575.00 1,575.00 1,575.00 787.50 Stacy Adlowak Size 9.00 9.50 10.00 10.50 11.00 1150 1200 13.00 9.00 9.50 1617 100D 787.50 16 16 16 Description Stacy Adams Low Top Tre Black Stacy Adams Low Top Tie Black Stacy Adams Low Top Tie Black Stacy Adams Low Top Tie Black Stacy Adams Low Top Tie Black Stacy Adams Low Top The Black Stacy Adams Low Top The Black Stacy Adams Low Top Tie Black Stacy Adams Low Top Tie Brown Stacy Adams Low Top Tie Brown Stacy Adams Low Top Tie Brown Stacy Adams Low Top Tie Brown Stacy Adams Low Top Tie Brown Stacy Adams Low Top Tie Brown Stacy Adams Low Top Tie Brown Stacy Adams Low Top Tie Brown 1817 1617 1618 1618 103D Quantity unt Price 25 $31.50 50 31.50 50 31.50 50 31.50 50 31.50 31.50 31.50 31.50 25 31.50 50 31.50 50 31.50 50 31.50 50 31.50 25 31.50 25 31.50 25 31.50 SSSSSSSS 125 123 123 103 7200 OD Paid 1618 1618 100D 167 787.50 787.50 1,575.00 1,575.00 1,575.00 1,575.00 787.50 787.50 787.50 10.50 11.00 11.50 12.00 13.0D 1618 1618 1618 1618 Condition: E Paid Message Total Amount $ 18,900.00 Tax Total Invoice S 18,900.00 Authorization Name: Bruce Penny Date: 12/26/18 Til: Purchasing Supervisor Signature: Bruce Pow Case 10.5 - Southeast Shoe Distributor, Inc. Documents and Records for Audit Procedure 3a (continued) Check 7579 Date 02/27/19 Pays: Metro Cleaning Service Amount: $ 250,00 Description: Monthly cleaning service Voucher Approves Voucher #9170 Account# 62000 Paid Invoice Metro Cleaning Service 600 10 Street NW Alanta, Georgia 2018 1404) 990-1618 Inele no.1 1948 BH Te KT Southeast Shoe Distributor, Inc. 1102 Memorial Avenue Atlanta, GA 30903 Phone: (404565-5565 Date 01/30/19 Description January 2019 Cleaning Service Due Date: 027719 Amount $ 350.00 Paid Total Amount Due 135000 Southeast Shoe Distributor, Inc. E 53 Reference: Prepared by: Date Reviewed by: Southeast Shoe Distributor Nonstatistical Tests of Balance Evaluation - Expenditure Cycle Accounts Payable For the Year Ended December 31, 2018 Recorded Audited Amount Amount Misstatement Amount Misstatements: Total Sample Misstatement $184,583.10 Projected Misstatement: Total Sample Misstatement Dollar Value of Sample Percentage Sample Dollar Misstatement Dollar Value of Population per Journal Projected Population Dollar Misstatement X $742,704.11 $40,000.00 Allowance for Sampling Risk Performance Materiality Projected Population Dollar Misstatement Recorded Adjustments Allowance for Sampling Risk Conclusions: Case 10.5 - Southeast Shoe Distributor, Inc. Documents and Records for Audit Procedure 3a Southeast Shoe Distributor, Inc. Vendor Ledgers for Audit Procedure 3a* For the Period From December 1, 2018 to December 31, 2018 Vendor Date Trans. Ref. Debit Credit Type Amount Amount Balance Brown Group, Inc. 12/01/18 Balance Fwd 12/07/18 7357 12/12/18 47314 12/26/18 49524 12,366.94 CDJ PJ PJ 12,366.94 0.00 1,952.64 1,952.64 25,883.00 27,835.64 Georgia Natural Gas Service 12/01/18 Balance Fwd 12/12/18 7358 12/26/18 359052-002-08 412.66 CDJ PJ 412.66 0.00 448.06 448.06 Metro Cleaning 12/01/18 Balance Fwd 12/05/18 18777 12/26/18 7415 350.00 PJ CDJ 0.00 350.00 0.00 350.00 Vargo Rack & Shelving 12/01/18 Balance Fwd 12/26/18 7417 12/31/18 2077-45 CDJ PJ 825.74 825.74 0.00 771.47 771.47 Weyco Group, Inc. 12/01/18 Balance Fwd 12/05/18 24715 PJ 9,649.56 7,111.88 16,761.44 *Abstracted from the printout of Vendor Ledgers using exact format of the printout (Note: Trans. Ref. refers to the corresponding check number or vendor invoice number and Type refers to the corresponding Cash Disbursement Journal - CDJ or Purchase Joumal - PJ). Case 10.5 - Southeast Shoe Distributor, Inc. Documents and Records for Audit Procedure 3a (continued) Check 7453 Voucher Approval Voucher_9040 Account # 12000 01/04/19 Paid Payee Brown Group In Amount: $ 1,95264 Description Purchase of women's shoes Brown Group, Inc. Invoice # 47314 8300 Maryland Avenue St. Louis, MO 63105 314-454-4000 phone), 314-454-4274 Date: 12/07/18 Terma: Net 30 POR 938 Shipped: United Parcel Service FOB Destination Ball To Ship To Southeast Shoe Distributor, Ine. Southeast Shoe Distributer, Inc. 1102 Memorial Avenue 1102 Memorial Avenue Atlanta, GA 30903 Atlanta, GA 30303 Phone: (404565-5565 Quantity Item Description 45623 Naturalizer Rop Pur Bone 45623 Naturalizer Royal Pumps Bone 45623 Naturalizer Royal Pumps Bone Size 6.5M 70M 25 M Unit Price $16.79 16.79 18.79 Amount $ 604.44 604.44 604.44 36 36 $1,819.32 Rate NA Total Amount TAR Shipping Tetel invece $ 1,952.64 Mess Shipped 12/08/2018 Paid Receiving Report Southeast Shoe Distributor, Inc. Date Received: 10 1102 Memorial Avenue Receiving Report # 2780 Atlanta, GA 30303 Received from Purchase Order Araw Group, Inc 3336 Freight carrier Received by Led Parcel Se Bilo Southeast Shoe Distributor, Inc. 1102 Memorial Avenue Atlanta, GA 30303 Phone: 404555-5555 Purchase Order PO : 3336 Date: 12/05/18 Date Required: 12/14/18 Terms: Net 30 Shipped: United Parcel Service Buyer Mary West Vendor Brown Group, Inc. 8300 Maryland Avenue St. Louis, MO 63105 Ship To Southeast Shoe Distributor, Inc. 1102 Memorial Avenue Alanta, GA 30303 Quantity Item# 43633 4362 45623 Size 6.5M 7.6M SM Description Nataw royale Phone/314954-4000 Item# Description 456 Naturalizer Royal Pumps Bone 4563 Naturalizer Royal Pumpa Bone 45633 Naturalizer Royal Pumpa Bone Sias Quantity Unit Price 65M 36 S 16.79 70M 36 16.79 7.5 M 36 16.79 Amount S604.44 604.44 604.44 Paid Condition: El Paid Mege Total Amount $ 1,813.32 Tax Total Inice $1,813.32 Authorization Name: Bruce Penny Date: 12/05/18 Te Purchasing Supervisor Signature: Bruce Perwy Case 10.5 - Southeast Shoe Distributor, Inc. Documents and Records for Audit Procedure 3a (continued) Voucher Approval Voucher 9070 Check 7476 01/16/19 Payee Georgia Natural Gas Service Amount S44100 Paid Description Monthlyan Account : 75000 Service Far: Southeast Shoe Distributor, Inc. 1102 Memorial Avenue Atlanta, Georgia 30303 Your Account Number 359052-002-08 Rate - Type of Service Commercial Billing Date 12/24/18 KT Previous Balance Payment. Thank You Remaining Balance Current Bill Total GAS 412.66 (412.66 ) 0.00 448.06 448.06 Paid Total Amount Due 448.06 Current bil Past Due Aller January 17, 2019 HOW YOUR CURRENT GAS CHARGES ARE CALCULATED Meter Type of Meter Readings Number Service Period Days Reading Current Past 159756 11/22/18 - 12/24/18 32 Actual 15297 15852 CCF Used 555 BTU Factor 1.049 Therms Used 582 Total Therms Biled 582 Energy Charge Therms X Rate (-73928) 430.26 WNA Therms X Factor (-.00558) -3.25 Facilities Charge 8.00 Taxable Sales Tax Amount (3.00%) 435.01 13.05 Current Gas Charge 448.06 SEE THE BACK OF THIS BILL FOR ADDITIONAL INFORMATION GEORGIA NATURAL GAS SERVICES 5605 GLENRIDGE DR NE, ATLANTA, GA 30342 (404) 257-4000 Case 10.5 - Southeast Shoe Distributor, Inc. Documents and Records for Audit Procedure 3a (continued) Invoice Check 7523 Voucher Approvals Voucher 9119 01/25/19 Paid net 2017. 45 Vargo Rack & Shelving Date: 12/21/18 6400 Hilandale Drive Lithonia, GA 30058 (404482-4444 Shipped: Vargo Delivery FOB Shipping Point Account 16000 Payee Vargo Rack & Shelving Amount: $ 771.47 Description: Purchase of storage shelving Customer Order: 3348 Net 30 Tums: Ship To Southeast Shoe Distributor, Ine. 1102 Memorial Avenue Atlanta, GA 30303 Bal Te Southeast Shoe Distributor, Ine. 1102 Memorial Avenue Atlanta, GA 30300 Phone: (404655-5555 Item# Description H51118 Pencerectomalie Shelving, Beige Quantity Unit Price $121.30 Amount $ 727.80 Paid Total Amount Rate: 6.0% Shipping Tot invoice $ 727.80 43.67 No Charge $ 771.47 Receiving Report Southeast Shoe Distributor, Inc. Date Received: 01/09 1102 Memorial Avenue Receiving Report 2017 Atlanta, GA 30303 Received from Purchase Order Parga Rack & Shaving Freight carrier Received by Farger Su Raw Southeast Shoe Distributor, Inc. 1102 Memorial Avenue Atlanta, GA 30303 Phone:(404555-5555 Purchase Order PO : 9348 Date: 12/26/18 Date Required: 12/28/18 Terms: Net 30 Shipped: Vargo Truck Buyer: Mary Talley Vendor Varga Rack & Shelving 6400 Hilandale Drive Lithonia, GA 30058 Phone: 404482-4444 Ship To Southeast Shoe Distributor, line 1102 Memorial Avenue Alanta, GA 30309 Quinti Item SIT Size Description Pesca ES Size Item# Description H51118 Beige Penco Erectomatic Shelving Quantity Unit Price $ 121.30 Amount $ 727.80 Paid Condition: En Paid Message Total Amount $727.80 Tax 4387 Total invoice S771.47 Authorization Name: Bruce Penny Date: 12/26/18 Title Purchasing Supervisor signature: Bruce Perwy Voucher Date: 01/09/19 Check 7573 Paid 02/22/19 Payee Weyeo Group, Inc Amount: $ 19.858.00 Description Purchase af men's shoes Approval Voucher # 9138 Account # 12000 Invoice Weyco Group, Inc. 234 East Reservoir Avenue, P.O.Box 1188 Invoice 26171 Milwaukee, WI 53201 Phone:(312458-7474, Fax(31250-2500 Shipped: Transit Freight Company FOB: Shipping Point POR 9354 Terms: Net 45 Shio To Southeast Shoe Distributor, Inc 1102 Memorial Avenue Atlanta, GA 30303 Quantly 25 50 50 50 50 25 25 Unit Price $31.50 31.50 31.50 Amount $ 787.50 1,575.00 1,575.00 Bal To Southeast Shoe Distributor, Inc. 1102 Memorial Avenue Atlanta, GA 30303 Phone: (404)555-5555 Description 1617 Stacy Adams Low Top Tie Black 1617 Stacy Adams Low Top Tie Black 1617 Stacy Adams Low Top Tie Black Stacy Adams Low Top Tie Back Stacy Adams Low Top Tie Black Stacy Adams Low Top Tie Black 1617 Stacy Adams Low Top Tie Black 1817 Stacy Adams Low Top Tie Black 1618 Stacy Adams Low Top Tie Brown 1618 Stacy Adams Low Top Tie Brown Stacy Adams Low Top Tie Brown 1818 Stacy Adams Low Top Tie Brown 1618 Stacy Adams Low Top Tie Brown 1618 Stacy Adams Low Top Tie Brown 1618 Stacy Adams Low Top Tie Brown 1618 Stacy Adams Low Top Tie Brown 31.50 Size 9.00 95D 10.00 10.50 11.00 115D 12.0D 13.00 9.00 1817 1617 31.50 31.50 1.575.00 1575.00 787.50 1817 SSSSSSSS 31.50 31.50 31.50 9.50 1678 10.00 10.50 11.00 11.50 12.00 13.00 31.50 31.50 31.50 31.50 31.50 31.50 31.50 787.50 787.50 787 50 1.575.00 1.575.00 1,575.00 1,575.00 787.50 787.50 787.50 25 $ 18,900.00 Paid Rate NA Total Amount . Shipping Total invoice 750.00 $ 1950 Mesage Shipped 01/09/2018 Receiving Report Southeast Shoe Distributor, Inc. Date Received: 119 1102 Memorial Avenue Receiving Report 2024 Atlanta, GA 30303 Received from Purchase Order Meya Group Inc Bille Southeast Shoe Distributor, Inc. 1102 Memorial Avenue Atlanta, GA 30303 Purchase Order PO #: 3354 Date: 12/26/18 Date Required: 01/30/19 Terms: Net 45 Shipped: Transit Freight Company Buyer: Doug Scott Phone: 404/555-5555 Freight carrier Transit Freight Copy Received by Sue Ram Vendor Weyee Group, Inc 234 East Reserve Avenue PO Box 1188 Milwaukee, WI 53201 Phone:(312458-7474 Ship To Southeast Shoe Distributor, ine. 1102 Memorial Avenue Alanta, GA 30303 Quantity Item 35 168 50 168 Description Stacy Admin 168 168 Size AD 25D MOD MOD 110D 21 11.30 200 * 73.00 20D 25D Hem 1617 1617 1617 1617 1617 168 168 167 Amount $ 787.50 1,575.00 1,575.00 1,575.00 1,575.00 787.50 Stacy Adlowak Size 9.00 9.50 10.00 10.50 11.00 1150 1200 13.00 9.00 9.50 1617 100D 787.50 16 16 16 Description Stacy Adams Low Top Tre Black Stacy Adams Low Top Tie Black Stacy Adams Low Top Tie Black Stacy Adams Low Top Tie Black Stacy Adams Low Top Tie Black Stacy Adams Low Top The Black Stacy Adams Low Top The Black Stacy Adams Low Top Tie Black Stacy Adams Low Top Tie Brown Stacy Adams Low Top Tie Brown Stacy Adams Low Top Tie Brown Stacy Adams Low Top Tie Brown Stacy Adams Low Top Tie Brown Stacy Adams Low Top Tie Brown Stacy Adams Low Top Tie Brown Stacy Adams Low Top Tie Brown 1817 1617 1618 1618 103D Quantity unt Price 25 $31.50 50 31.50 50 31.50 50 31.50 50 31.50 31.50 31.50 31.50 25 31.50 50 31.50 50 31.50 50 31.50 50 31.50 25 31.50 25 31.50 25 31.50 SSSSSSSS 125 123 123 103 7200 OD Paid 1618 1618 100D 167 787.50 787.50 1,575.00 1,575.00 1,575.00 1,575.00 787.50 787.50 787.50 10.50 11.00 11.50 12.00 13.0D 1618 1618 1618 1618 Condition: E Paid Message Total Amount $ 18,900.00 Tax Total Invoice S 18,900.00 Authorization Name: Bruce Penny Date: 12/26/18 Til: Purchasing Supervisor Signature: Bruce Pow Case 10.5 - Southeast Shoe Distributor, Inc. Documents and Records for Audit Procedure 3a (continued) Check 7579 Date 02/27/19 Pays: Metro Cleaning Service Amount: $ 250,00 Description: Monthly cleaning service Voucher Approves Voucher #9170 Account# 62000 Paid Invoice Metro Cleaning Service 600 10 Street NW Alanta, Georgia 2018 1404) 990-1618 Inele no.1 1948 BH Te KT Southeast Shoe Distributor, Inc. 1102 Memorial Avenue Atlanta, GA 30903 Phone: (404565-5565 Date 01/30/19 Description January 2019 Cleaning Service Due Date: 027719 Amount $ 350.00 Paid Total Amount Due 135000 Southeast Shoe Distributor, Inc. E 53 Reference: Prepared by: Date Reviewed by: Southeast Shoe Distributor Nonstatistical Tests of Balance Evaluation - Expenditure Cycle Accounts Payable For the Year Ended December 31, 2018 Recorded Audited Amount Amount Misstatement Amount Misstatements: Total Sample Misstatement $184,583.10 Projected Misstatement: Total Sample Misstatement Dollar Value of Sample Percentage Sample Dollar Misstatement Dollar Value of Population per Journal Projected Population Dollar Misstatement X $742,704.11 $40,000.00 Allowance for Sampling Risk Performance Materiality Projected Population Dollar Misstatement Recorded Adjustments Allowance for Sampling Risk Conclusions