The audit for the town of Mannsville reviewed general and petty cash expenditures, including but not limited to proper authorization and board approvals. The following is a detailed look at the second half of this section of the audit.
• The MPWA debit card was used to make $268.69 in questionable, undocumented purchases from EBAY and Bass Pro Shops.
The audit states that no supporting documentation was available for the purchases and were not listed in the MPWA’s transition list by vendor. Additionally, no receipts or invoices could be located as required by statute.
• Barnes did not maintain adequate documentation to support credit card transactions as required by statute.
The audit states that requests for receipts, invoices and credit card statements to support more than $42,621.35 in expenditures made at Atwoods, Walmart and Lowes were not made available. Duplicate invoices  and credit card statements obtained by auditors showed that more than 650 vendor transactions had occurred during a 4-year span. The audit states that not maintaining records on all monies paid was a violation of statute.
• Of the 42,621.35 in credit card expenditures reviewed, we (SA&I) noted more than $15,000 in questionable purchases. These expenditures lacked supporting documentation and did not include a documented municipal purpose.
The audit states that the town spent $10,804.50 on “food and snacks,” noting that although some community events were sponsored by the town, there was no evidence to suggest the town had any obligation that would require the purchase of a large quantity of food, drinks or snacks on a constant basis. The audit noted that it was “reasonable” for the town to insure food related expenses, purchases would require approval from the board and should have been documented with a municipal purpose.  The audit noted several purchases of “general grocery” items lacked documentation designating them as for a municipal purpose. The audit also noted a number of “questionable purchases” that included electronics, garden supplies and clothing.
• The board-established petty cash amount of $200 was exceeded more than 37 times in the replenishment of the petty cash fund.
The audit states that various checks were reimbursed in amounts ranging from $202.40 to $1,245.20.
• Twenty-one of the 25 petty cash reimbursements reviewed totaling more than $5,000 had inadequate or missing invoices, receipts or lacked other proper supporting documentation as required by law.
The audit notes that statute requires that invoices be required to reimburse petty cash amounts. Examples provided show that  petty cash expenditures occurred between March 3, 2013 and May 18, 2013, included purchases at Academy Sports, Pizza Hut, Braum’s, McDonalds, Bill’s Cafe, Walmart and Kentucky Fried Chicken, noting that no receipts or invoices were attached to the petty cash log.
• At least $3,549.24 in petty cash reimbursements were issued for questionable food purchases between March 2012 and Aug. 2013.
The audit notes that of the more than 200 food purchases reviewed by auditors, there appeared to be at least $3,549.24 in “questionable” food purchases made between March 2012 and August 2013. The audit notes that no logs were located or could be provided after August 2013, though receipts were present from petty cash reimbursements in 2015 indicating that the use of petty cash for meals continued through at least 2015. The audit states, “Per Shonda Barnes, a large amount of petty cash food purchases was used to feed inmate workers” though no documentation was provide to SA&I staff to support the claim. The audit also notes that the Guidelines and Rules for Supervisors of Public Works Programs reflects that inmate workers were to be provided a “sack lunch” from their correctional facility.
• Two purchase orders, totaling $1,119.66, were paid as petty cash reimbursements using the same receipts as support.
The audit notes that purchase orders made on June 26, 2013 and August 21, 2013 for $510.75 were reimbursed using some of the same receipts as supporting documents.
• A tobacco purchase was submitted as part of petty cash reimbursement.
The audit notes an undated receipt in the amount of $10.84 for tobacco was submitted twice for reimbursement. The audit notes that the tobacco products did not appear to be cost incurred in the operation of the municipality.