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Tallahassee Bean Counters

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by

Cameron Deese

on 12 October 2015

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Transcript of Tallahassee Bean Counters

Tallahassee Bean Counters
Comparison of Game Day Employee Time Sheets to the Payroll Summary reveals discrepancies

$180 each month

Inquiry with ADP Payroll Services for a Detailed Payroll Summary

Marie McAulley, Terry Talbot, and Paul Owens missing employees

ADP provided canceled checks and employee addresses
Conclusion
Background
Tallahassee Bean Counters (TBC) is a minor league baseball team

TBC has never been audited

Franklin Kennedy has asked Fiscally Attractive Team (FAT) Auditing Services to focus on the last five months.

Fraud Present
Ticket Sales Revenue Recognition

Fake Employees on Payroll

Monetary incentives from Equipment
"A Case in Forensic Accounting"
Cara White, Ashley Hlinak, Cameron Deese, Will Smith
Phony Employees on Payroll
Monetary Incentive from Equipment
Tipped off by relationship between Ben Hill & Charlie Thurgood

Compared TBC purchase orders with Sports Equipment purchase orders

Found subsequent sales of misappropriated assets to Play It Again Sports via PI
Ben Hill overseas collection and reconciliation the ticket process

Discrepancies found between Myrna's notebooks and recorded ticket ledger Ben Hill gives Michelle

Ben Hill deposits the ticket discrepancies into Jessica Keller's account
Ticket Sales Revenue Recognition
Phony Employees Continued...
Jessica Keller present on back of canceled checks

Comparison of phony employee mailing addresses

Further inquiry with SunTrust Bank and Jessica Keller

Surveillance of Ben Hill
After exercising our due care and professional skepticism, we believe that Ben Hill has committed fraud and has substantially endangered the well being of TBC.

Our recommendation would be to persue criminal and civil charges against Ben Hill and ensure that he is terminated immediately.
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