CREDIT CARD PURCHASES In conducting interviews, we were told that the Interim General Manager had OPA purchase a significant amount of computers, technology and electronics equipment near the end of the fiscal year ended April 30, 2017 and wanted to get those purchases in before the end of the fiscal year. Based on our review of OPA's books, we determined that those purchases were made using OPA's American Express credit card. We performed a detailed review of OPA's American Express credit card statements for March, April, and May 2017. We determined that OPA spent approximately $150,000 on computers, technology and electronics equipment at the direction of the Interim General Manager. We tested those purchases by examining supporting documentation, which included purchase orders, invoices, receipts, and emails from the Interim General Manager to his executive assistant (and for one purchase the email was sent to the accounting manager) directing those purchases to be made using OPA's credit card. There were purchase orders and invoices to support all of the purchases and the goods were shipped to OPA. Each of the individual purchases were in amounts less than $15,000 and therefore it is our understanding that approval by OPA's Board of Directors was not required.

CASH PROCEEDS FROM EQUIPMENT SOLD During the interviews we conducted, several OPA Department Directors told us of an incident that occurred in early 2017 (March or April) involving the cash proceeds from OPA equipment that had been sold. We were told that two old mowers were sold for $8,000 and the Interim General Manager told the Department Director who handled the sale to get cash. give the cash to the Director of Finance and tell her not to deposit or record it until he talks with her as he did not want a record of it in OPA's financial records. Two Department Directors told us that they were present when those statements were made by the Interim General Manager. We were told the cash was delivered to the Director of Finance and she was told that the Interim General Manager did not want her to deposit or make any record in OPA's books for the cash received. The Director of Finance told us that she deposited the money in OPA's bank account, recorded the sale in the general ledger, and did not give the Interim General Manager the opportunity to instruct her as to what should be done with the money. It was inappropriate for the Interim General Manager to direct employees to obtain cash, not deposit the cash, and not record the sale and cash receipt in OPA's books. Since the Director of Finance took the appropriate action, the money was properly deposited and recorded in OPA's general ledger.