On January 16, 2019 a
Exhibit,Appendix
was filed
involving a dispute between
Duckels Construction Inc,
and
Susan Cheryl Driggers,
for Fraud
in the District Court of Routt County.
Preview
Duckels Construction Fraud Investigation
Investigation of Losses
INITIAL PRELIMINARY REPORT BASED DATE FILED:
ON INFORMATION July 3, 2019
AVAILABLE TO 3:56
DATEPM
FILING ID: 4B3D0D778E3F7
CASE NUMBER: 2019CV30008
Summary Calculations and Assumptions
Overpayment of Wages
Checks Written to Ms Driggers
Payments Made for Ms Driggers Benefit
Additional Items Under Review
EXHIBIT
3
DUCKELS00303
Duckels Construction Fraud Investigation Schedule I
Losses by Type
INITIAL PRELIMINARY REPORT BASED ON INFORMATION AVAILABLE TO DATE
Schedule
Overpayment of Wages Regular Overtime 2a 2d 283 398
Statutory Interest 103108
Overpayment of Wages with Statutory Interest 386 506
Checks Written to Ms Driggers 3a 3b 179 741
Statutory Interest 77 839
Checks Written to Ms Driggers with Statutory Interest 257 580
Payments Made for Ms Driggers Benefit 4a 4b 73311
Statutory Interest 35 037
Payments Made for Ms Driggers Benefit with Statutory Interest 108 348
Totall-osses 536 450
Rounded 1 5360001
Total Losses with Statutory Interest 752 434
Rounded 1
7520001
Note The areas of analyses listed below are not currently included in total losses Our investigation
of these issues is ongoing at this time
1 Losses prior to 2015 we analyzed losses from 2015 through 2018 We expect additional loss
amounts as we continue our analysis of earlier years
2 All issues related to income and payroll taxes
3 Evaluation of contributions made to Ms Driggers 401 k account s
4 We are still investigating checks payable to Ms Driggers in earlier years and amounts paid by
check for unknown purposes
5 Legal fees related to this investigation are not included in losses
This analysis is for your use solely in
connection with the above referenced matter
and not be used for other Page I of I Hofer LLC
may any purpose Harper Associates
DUCKELS00304
Duckels Construction Fraud Investigation
Wage Overpayments
Key Assumptions
INITIAL PRELIMINARY REPORT BASED ON INFORMATION AVAILABLE TO DATE
Ms Driggers hourly wage rate from December 2014 through April 2015 was 35 per hour In
May
2015 Ms Driggers an employee since the early-2000s increased her hourly wage rate to 36 per
hour From June 2015 through November 2018 Ms Driggers increased her hourly rage rate to 40 per
hour
The increases in Ms Driggers wage rate from 2015 through 2018 were not authorized Her hourly
wage rate would have remained at 35 per hour from 2015 through 2018 had she herself not
increased it
In 2017 due to a concern about the quantity of overtime hours Ms Driggers paid herself she was
required to begin using the time clock to record the hours she spent working Around July or August of
2018 Nicholle Douglas a Duckels Construction employee began reviewing all
employees'time cards
including Ms Driggers Ms Driggers overtime hours started to drop in 2017 when she began using
the time clock and continued to drop when Ms Douglas began checking her time cards until
eventually leveling off We used the average overtime hours Ms Driggers recorded from July 2018
through November 2018 to determine a reasonable estimate of actual overtime hours worked in prior
periods
Duckels Construction employees accrued one week 40 hours of paid vacation per year Given the
amount of vacation hours recorded by Ms Driggers and paid to her we assumed she did not have any
vacation hours that rolled over to the years we analyzed Ms Driggers paid herself vacation hours in
addition to regular and overtime pay in the same weeks
Note ComputerEase is the accounting software used by Duckels This software handled both the
regular accounting and payroll
This analysis is for your use solely in
connection with the above referenced matter
and not be used 1 of 1
may for any other purpose Page Harper Hofer Associates LLC
DUCKELS00305
Schedule 2a Summary
Duckels Construction Fraud Investigation
Estimated Overpaid Wages Paid to Ms Driggers from Payroll Account Ending 2937
December 2014 through November 2018
INITIAL PRELIMINARY REPORT BASED ON INFORMATION AVAILABLE TO DATE
Overpaid Wages Cumulative
December 2014 through November 2018
700 000
600 000
500 000
400 000
300 000
200 000
100 000
lb
N
141 411 1411 10
Cumulative Wages Paid Cumulative Corrected Wages
Hours Ms Driggers was Paid For
January 2015 through November 2018
5000
4000
3000
2000
1000
0
2015 2016 2017 Jan-Nov 2018
376 332 209 196
Monthly Avg
Regular Hours Overtime Hours 0 Vacation Hours
Dec Jan-Nov
2014 2015 2016 2017 2018 Total
Actual Wages Paid to Ms Driggers 1 7 945 217 310 197 750 106 570 90491 620 066
Less Authorized Wages 2 3372 85692 85161 87165 75 279 336 668
Estimated Unauthorized Wages 4573 131 618 112 589 19 405 15 212 283398
Add Statutory Interest 3 2248 56 890 37 260 4 599 2111 103 108
Est Unauthorized Wages Statutory Interest 6822 188 508 149849 24005 17 323 386506
Dec Jan-Nov
Hours Ms Driggers was Paid For 1 2014 2015 2016 2017 2018 Total
Regular Pay 80 2 040 1993 2 097 1810 8020
Overtime Pay 98 2 408 1911 316 213 4945
Vacation Pay 68 85 94 134 380
Total Hours Ms Driggers was Paid For 178 4516 3989 2 506 2 156 13 345
Notes
1 See Schedules 2b and 2c
2 See Schedules 2b and 2d
3 See Schedule 2b
This analysis is for
your use solely in connection with the above
referenced matter and be used 1 of 1
may not for any other purpose Page Harper Hofer Associates LLC
DUCKELS00306
Schedule 2b Detail
Duckels Construction Fraud Investigation
Estimated Overpaid Wages Paid to Ms Driggers from Payroll Account Ending 2937
December 2014 through November 2018
INITIAL PRELIMINARY REPORT BASED ON INFORMATION AVAILABLE TO DATE
Total Est
Less Estimated Overpaid
Date Corrected Overpaid Statutory Statutory
Cashed heck ctual Paid 1 Wages 2 Wages Interest 3 Interest
121914 Check 20674 4 078 1 686 2 392 1 180 3 571
123014 Check 20709 3 868 1686 2 182 1 069 3 250
Dec 2014 Total 7 945 3 372 4 573 2 248 6822
010615 Check 20736 3 605 1 686 1919 936 2 855
012115 Check 20750 3 080 1686 1394 673 2 067
012115 Check 20774 3 815 1686 2 129 1 028 3 157
012315 Check 20791 3 868 1686 2 182 1 052 3 234
020215 Check 20810 3 815 1686 2 129 1 020 3 149
020615 Check 20829 3 920 1686 2 234 1 068 3 302
021715 Check 20850 4 025 1686 2 339 1 110 3 449
022415 Check 20875 3 763 1686 2 077 981 3 058
022715 Check 20895 3 920 1686 2 234 1 053 3 287
030615 Check 20956 3 920 1686 2 234 1 048 3 283
031315 Check 20961 3 973 1686 2 287 1 068 3 355
032015 Check 20983 3 973 1686 2 287 1 063 3 350
032715 Check 21004 3 973 1686 2 287 1 058 3 345
040315 Check 21048 3 973 1686 2 287 1 053 3 340
041015 Check 21052 3 973 1686 2 287 1 048 3 335
041415 Check 21081 2 380 1400 980 448 1 428
041415 Check 21093 3 920 3 920 1 792 5 712
042415 Check 21125 3 868 1686 2 182 991 3 172
050115 Check 21164 4 086 1686 2 400 1 085 3 485
051515 Check 21203 4 032 1686 2 346 1 050 3 397
051515 Check 21243 4 086 1686 2 400 1 075 3 475
052215 Check 21288 4 086 1686 2 400 1 070 3 470
052915 Check 21333 4 480 1686 2 794 1 239 4033
060515 Check 21380 3 880 1686 2 194 968 3 163
061615 Check 21449 4 540 1686 2 854 1 250 4104
061915 Check 21496 4 360 1686 2 674 1 169 3 843
062615 Check 21536 4 480 1686 2 794 1 215 4010
070315 Check 21594 4 480 1686 2 794 1 210 4004
071015 Check 21640 4 540 1686 2 854 1 229 4084
072015 Check 21684 4 360 1686 2 674 1 144 3 818
072715 Check 21764 3 700 1686 2 014 857 2 871
073115 Check 21774 4 480 1686 2 794 1 186 3 980
080715 Check 21818 4 660 1686 2 974 1 256 4230
082115 Check 21863 4 660 1686 2 974 1 244 4218
082115 Check 21909 4 720 1686 3 034 1 269 4303
This analysis is for your use solely in connection
with the above referenced matter and may not be
used for other Page 1 of 6 Hofer LLC
any purpose Harper Associates
DUCKELS00307
Schedule 2b Detail
Duckels Construction Fraud Investigation
Estimated Overpaid Wages Paid to Ms Driggers from Payroll Account Ending 2937
December 2014 through November 2018
Total Est
Less Estimated Overpaid
Date Corrected Overpaid Statutory Statutory
Cashed heck ctual Paid 1 Wages 2 Wages Interest 3 Interest
082815 Check 21954 4 480 1686 2 794 1 163 3 957
090415 Check 21997 4 780 1686 3 094 1 281 4375
091115 Check 22048 4 540 1686 2 854 1 176 4030
091815 Check 22095 3 760 1686 2 074 850 2 924
092515 Check 22141 4 840 1686 3 154 1 286 4440
100215 Check 22189 4 540 1686 2 854 1 158 4012
101615 Check 22233 4 540 1686 2 854 1 146 4000
101615 Check 22275 4 720 1686 3 034 1 218 4252
102315 Check 22318 4 660 1686 2 974 1 188 4162
103015 Check 22362 4 660 1686 2 974 1 182 4156
110615 Check 22403 4 780 1686 3 094 1 223 4317
112015 Check 22443 4 840 1686 3 154 1 234 4388
112015 Check 22482 4 960 1686 3 274 1 281 4555
120415 Check 22519 4 540 1686 2 854 1 105 3 959
120415 Check 22550 2 920 1686 1234 478 1 712
121415 Check 22575 4 060 1686 2 374 912 3 286
121815 Check 22597 4 300 1686 2 614 1 001 3 615
2015 Total 217 310 85 692 131 618 56 890 188 508
010416 Check 22618 4 060 1 686 2 374 898 3 272
010416 Check 22637 2 200 1750 450 170 620
011116 Check 22651 2 520 805 1715 645 2 360
012116 Check 22667 4 000 1686 2 314 864 3 178
012216 Check 22685 3 700 1686 2 014 751 2 765
012916 Check 22705 4 060 1686 2 374 880 3 255
020516 Check 22727 4 060 1686 2 374 876 3 250
021216 Check 22757 4 180 1686 2 494 915 3 409
021916 Check 22776 4 060 1686 2 374 866 3 240
022616 Check 22794 4 240 1686 2 554 927 3 481
030416 Check 22812 4 120 1686 2 434 878 3 312
031116 Check 22830 4 000 1686 2 314 830 3 144
032216 Check 22848 4 300 1686 2 614 930 3 544
032516 Check 22866 4 000 1686 2 314 821 3 135
040116 Check 22885 3 700 1686 2 014 711 2 725
040816 Check 22905 3 820 1686 2 134 749 2 883
041516 Check 22930 3 940 1686 2 254 786 3 040
042216 Check 22953 3 760 1686 2 074 719 2 793
042916 Check 22980 3 700 1686 2 014 695 2 709
050616 Check 23010 3 700 1686 2 014 691 2 705
051316 Check 23045 4 120 1686 2 434 830 3 264
052016 Check 23086 4 060 1686 2 374 805 3 179
This analysis is for your use solely in connection
with the above referenced matter and may not be
used for
any other
purpose Page 2 of 6 Harper Hofer Associates LLC
DUCKELS00308
Schedule 2b Detail
Duckels Construction Fraud Investigation
Estimated Overpaid Wages Paid to Ms Driggers from Payroll Account Ending 2937
December 2014 through November 2018
Total Est
Less Estimated Overpaid
Date Corrected Overpaid Statutory Statutory
Cashed heck ctual Paid 1 Wages 2 Wages Interest 3 Interest
060116 Check 23131 4 060 1686 2 374 797 3 171
061016 Check 23178 4 360 1686 2 674 890 3 565
061316 Check 23223 3 520 1686 1834 609 2 443
061716 Check 23268 4 060 1686 2 374 786 3 160
070116 Check 23313 4 060 1686 2 374 777 3 151
070116 Check 23357 4 120 1686 2 434 796 3 230
070816 Check 23405 4 180 1686 2 494 811 3 305
071916 Check 23450 3 520 1686 1834 591 2 425
072916 Check 23492 4 060 1686 2 374 758 3 132
072916 Check 23536 4 240 1686 2 554 815 3 370
081216 Check 23579 4 240 1686 2 554 806 3 360
081216 Check 23621 4 060 1686 2 374 749 3 123
081916 Check 23662 4 060 1686 2 374 744 3 118
082616 Check 23704 3 880 1686 2 194 684 2 878
090216 Check 23742 4 120 1686 2 434 754 3 188
091616 Check 23783 3 940 1686 2 254 689 2 943
091616 Check 23823 3 520 1686 1834 561 2 395
092316 Check 23865 4 060 1686 2 374 721 3 095
093016 Check 23906 4 060 1686 2 374 717 3 091
100716 Check 23947 4 000 1686 2 314 694 3 008
102016 Check 23986 4 060 1686 2 374 704 3 078
102116 Check 24025 4 060 1686 2 374 703 3 077
102816 Check 24065 4 060 1686 2 374 699 3 073
110716 Check 24104 3 940 1686 2 254 657 2 911
111816 Check 24144 4 060 1686 2 374 685 3 059
111816 Check 24183 3 760 1686 2 074 598 2 673
112516 Check 24220 4 000 1686 2 314 663 2 977
121216 Check 24256 2 710 1686 1024 289 1 313
121216 Check 24289 2 680 1686 994 280 1 275
2016 Total 197 750 85 161 112 589 37 260 149 849
011317 Check 24318 2 500 1 686 814 223 1 037
011317 Check 24345 1840 1610 230 63 293
011317 Check 24372 2 260 1686 574 157 731
011317 Check 24393 1600 1330 270 74 344
012417 Check 24409 1640 875 765 207 972
012417 Check 24427 2 260 1686 574 155 729
020617 Check 24446 2 380 1686 694 185 879
020617 Check 24469 2 260 1686 574 153 727
021017 Check 24489 2 050 1686 364 97 461
021717 Check 24511 2 260 1686 574 152 726
This analysis is for your use solely in connection
with the above referenced matter and may not be
used for
any other
purpose Page 3 of 6 Harper Hofer Associates LLC
DUCKELS00309
Schedule 2b Detail
Duckels Construction Fraud Investigation
Estimated Overpaid Wages Paid to Ms Driggers from Payroll Account Ending 2937
December 2014 through November 2018
Total Est
Less Estimated Overpaid
Date Corrected Overpaid Statutory Statutory
Cashed heck ctual Paid 1 Wages 2 Wages Interest 3 Interest
022717 Check 24530 2 440 1686 754 197 951
031317 Check 24548 2 080 1686 394 102 496
031317 Check 24571 2 095 1686 409 105 515
031717 Check 24592 2 080 1686 394 101 495
032717 Check 24613 2 065 1686 379 96 475
033117 Check 24632 1975 1686 289 73 362
040717 Check 24652 2 140 1686 454 114 568
041417 Check 24675 2 125 1686 439 109 549
042517 Check 24706 2 170 1686 484 119 603
042817 Check 24742 1975 1686 289 71 360
050517 Check 24784 1960 1686 274 67 341
051217 Check 24828 1930 1686 244 59 303
051917 Check 24871 1825 1597 228 55 283
052617 Check 24917 1590 1391 199 47 246
060217 Check 24965 1080 945 135 32 167
060917 Check 25012 1450 1269 181 43 224
061617 Check 25058 1885 1649 236 55 290
062317 Check 25106 1900 1663 238 55 292
063017 Check 25154 1870 1636 234 54 287
070717 Check 25203 1870 1636 234 53 287
071417 Check 25254 1720 945 775 175 950
072117 Check 25305 1900 1663 238 53 291
072817 Check 25355 1900 1663 238 53 290
080817 Check 25407 1900 1663 238 52 290
081117 Check 25457 1885 1649 236 51 287
082317 Check 25509 1900 1663 238 51 289
082517 Check 25560 1900 1663 238 51 288
090117 Check 25609 1915 1676 239 51 290
090817 Check 25660 1915 1676 239 51 290
091517 Check 25709 1770 1269 501 105 606
092017 Check 25761 1900 1663 238 49 287
092917 Check 25812 1915 1676 239 49 289
100417 Check 25901 1915 1676 239 49 288
101017 Check 25914 1915 1676 239 49 288
101817 Check 25964 1930 1686 244 49 293
110717 Check 26013 1975 1686 289 57 346
110717 Check 26063 1960 1686 274 54 328
110717 Check 26112 1960 1686 274 54 328
111717 Check 26155 1990 1686 304 59 363
112817 Check 26194 1990 1686 304 58 362
120617 Check 26234 1320 1155 165 31 196
This analysis is for your use solely in connection
with the above referenced matter and may not be
used for
any other
purpose Page 4 of 6 Harper Hofer Associates LLC
DUCKELS00310
Preview
Duckels Construction Fraud Investigation Investigation of Losses INITIAL PRELIMINARY REPORT BASED DATE FILED: ON INFORMATION July 3, 2019 AVAILABLE TO 3:56 DATEPM FILING ID: 4B3D0D778E3F7 CASE NUMBER: 2019CV30008 Summary Calculations and Assumptions Overpayment of Wages Checks Written to Ms Driggers Payments Made for Ms Driggers Benefit Additional Items Under Review EXHIBIT 3 DUCKELS00303 Duckels Construction Fraud Investigation Schedule I Losses by Type INITIAL PRELIMINARY REPORT BASED ON INFORMATION AVAILABLE TO DATE Schedule Overpayment of Wages Regular Overtime 2a 2d 283 398 Statutory Interest 103108 Overpayment of Wages with Statutory Interest 386 506 Checks Written to Ms Driggers 3a 3b 179 741 Statutory Interest 77 839 Checks Written to Ms Driggers with Statutory Interest 257 580 Payments Made for Ms Driggers Benefit 4a 4b 73311 Statutory Interest 35 037 Payments Made for Ms Driggers Benefit with Statutory Interest 108 348 Totall-osses 536 450 Rounded 1 5360001 Total Losses with Statutory Interest 752 434 Rounded 1 7520001 Note The areas of analyses listed below are not currently included in total losses Our investigation of these issues is ongoing at this time 1 Losses prior to 2015 we analyzed losses from 2015 through 2018 We expect additional loss amounts as we continue our analysis of earlier years 2 All issues related to income and payroll taxes 3 Evaluation of contributions made to Ms Driggers 401 k account s 4 We are still investigating checks payable to Ms Driggers in earlier years and amounts paid by check for unknown purposes 5 Legal fees related to this investigation are not included in losses This analysis is for your use solely in connection with the above referenced matter and not be used for other Page I of I Hofer LLC may any purpose Harper Associates DUCKELS00304 Duckels Construction Fraud Investigation Wage Overpayments Key Assumptions INITIAL PRELIMINARY REPORT BASED ON INFORMATION AVAILABLE TO DATE Ms Driggers hourly wage rate from December 2014 through April 2015 was 35 per hour In May 2015 Ms Driggers an employee since the early-2000s increased her hourly wage rate to 36 per hour From June 2015 through November 2018 Ms Driggers increased her hourly rage rate to 40 per hour The increases in Ms Driggers wage rate from 2015 through 2018 were not authorized Her hourly wage rate would have remained at 35 per hour from 2015 through 2018 had she herself not increased it In 2017 due to a concern about the quantity of overtime hours Ms Driggers paid herself she was required to begin using the time clock to record the hours she spent working Around July or August of 2018 Nicholle Douglas a Duckels Construction employee began reviewing all employees'time cards including Ms Driggers Ms Driggers overtime hours started to drop in 2017 when she began using the time clock and continued to drop when Ms Douglas began checking her time cards until eventually leveling off We used the average overtime hours Ms Driggers recorded from July 2018 through November 2018 to determine a reasonable estimate of actual overtime hours worked in prior periods Duckels Construction employees accrued one week 40 hours of paid vacation per year Given the amount of vacation hours recorded by Ms Driggers and paid to her we assumed she did not have any vacation hours that rolled over to the years we analyzed Ms Driggers paid herself vacation hours in addition to regular and overtime pay in the same weeks Note ComputerEase is the accounting software used by Duckels This software handled both the regular accounting and payroll This analysis is for your use solely in connection with the above referenced matter and not be used 1 of 1 may for any other purpose Page Harper Hofer Associates LLC DUCKELS00305 Schedule 2a Summary Duckels Construction Fraud Investigation Estimated Overpaid Wages Paid to Ms Driggers from Payroll Account Ending 2937 December 2014 through November 2018 INITIAL PRELIMINARY REPORT BASED ON INFORMATION AVAILABLE TO DATE Overpaid Wages Cumulative December 2014 through November 2018 700 000 600 000 500 000 400 000 300 000 200 000 100 000 lb N 141 411 1411 10 Cumulative Wages Paid Cumulative Corrected Wages Hours Ms Driggers was Paid For January 2015 through November 2018 5000 4000 3000 2000 1000 0 2015 2016 2017 Jan-Nov 2018 376 332 209 196 Monthly Avg Regular Hours Overtime Hours 0 Vacation Hours Dec Jan-Nov 2014 2015 2016 2017 2018 Total Actual Wages Paid to Ms Driggers 1 7 945 217 310 197 750 106 570 90491 620 066 Less Authorized Wages 2 3372 85692 85161 87165 75 279 336 668 Estimated Unauthorized Wages 4573 131 618 112 589 19 405 15 212 283398 Add Statutory Interest 3 2248 56 890 37 260 4 599 2111 103 108 Est Unauthorized Wages Statutory Interest 6822 188 508 149849 24005 17 323 386506 Dec Jan-Nov Hours Ms Driggers was Paid For 1 2014 2015 2016 2017 2018 Total Regular Pay 80 2 040 1993 2 097 1810 8020 Overtime Pay 98 2 408 1911 316 213 4945 Vacation Pay 68 85 94 134 380 Total Hours Ms Driggers was Paid For 178 4516 3989 2 506 2 156 13 345 Notes 1 See Schedules 2b and 2c 2 See Schedules 2b and 2d 3 See Schedule 2b This analysis is for your use solely in connection with the above referenced matter and be used 1 of 1 may not for any other purpose Page Harper Hofer Associates LLC DUCKELS00306 Schedule 2b Detail Duckels Construction Fraud Investigation Estimated Overpaid Wages Paid to Ms Driggers from Payroll Account Ending 2937 December 2014 through November 2018 INITIAL PRELIMINARY REPORT BASED ON INFORMATION AVAILABLE TO DATE Total Est Less Estimated Overpaid Date Corrected Overpaid Statutory Statutory Cashed heck ctual Paid 1 Wages 2 Wages Interest 3 Interest 121914 Check 20674 4 078 1 686 2 392 1 180 3 571 123014 Check 20709 3 868 1686 2 182 1 069 3 250 Dec 2014 Total 7 945 3 372 4 573 2 248 6822 010615 Check 20736 3 605 1 686 1919 936 2 855 012115 Check 20750 3 080 1686 1394 673 2 067 012115 Check 20774 3 815 1686 2 129 1 028 3 157 012315 Check 20791 3 868 1686 2 182 1 052 3 234 020215 Check 20810 3 815 1686 2 129 1 020 3 149 020615 Check 20829 3 920 1686 2 234 1 068 3 302 021715 Check 20850 4 025 1686 2 339 1 110 3 449 022415 Check 20875 3 763 1686 2 077 981 3 058 022715 Check 20895 3 920 1686 2 234 1 053 3 287 030615 Check 20956 3 920 1686 2 234 1 048 3 283 031315 Check 20961 3 973 1686 2 287 1 068 3 355 032015 Check 20983 3 973 1686 2 287 1 063 3 350 032715 Check 21004 3 973 1686 2 287 1 058 3 345 040315 Check 21048 3 973 1686 2 287 1 053 3 340 041015 Check 21052 3 973 1686 2 287 1 048 3 335 041415 Check 21081 2 380 1400 980 448 1 428 041415 Check 21093 3 920 3 920 1 792 5 712 042415 Check 21125 3 868 1686 2 182 991 3 172 050115 Check 21164 4 086 1686 2 400 1 085 3 485 051515 Check 21203 4 032 1686 2 346 1 050 3 397 051515 Check 21243 4 086 1686 2 400 1 075 3 475 052215 Check 21288 4 086 1686 2 400 1 070 3 470 052915 Check 21333 4 480 1686 2 794 1 239 4033 060515 Check 21380 3 880 1686 2 194 968 3 163 061615 Check 21449 4 540 1686 2 854 1 250 4104 061915 Check 21496 4 360 1686 2 674 1 169 3 843 062615 Check 21536 4 480 1686 2 794 1 215 4010 070315 Check 21594 4 480 1686 2 794 1 210 4004 071015 Check 21640 4 540 1686 2 854 1 229 4084 072015 Check 21684 4 360 1686 2 674 1 144 3 818 072715 Check 21764 3 700 1686 2 014 857 2 871 073115 Check 21774 4 480 1686 2 794 1 186 3 980 080715 Check 21818 4 660 1686 2 974 1 256 4230 082115 Check 21863 4 660 1686 2 974 1 244 4218 082115 Check 21909 4 720 1686 3 034 1 269 4303 This analysis is for your use solely in connection with the above referenced matter and may not be used for other Page 1 of 6 Hofer LLC any purpose Harper Associates DUCKELS00307 Schedule 2b Detail Duckels Construction Fraud Investigation Estimated Overpaid Wages Paid to Ms Driggers from Payroll Account Ending 2937 December 2014 through November 2018 Total Est Less Estimated Overpaid Date Corrected Overpaid Statutory Statutory Cashed heck ctual Paid 1 Wages 2 Wages Interest 3 Interest 082815 Check 21954 4 480 1686 2 794 1 163 3 957 090415 Check 21997 4 780 1686 3 094 1 281 4375 091115 Check 22048 4 540 1686 2 854 1 176 4030 091815 Check 22095 3 760 1686 2 074 850 2 924 092515 Check 22141 4 840 1686 3 154 1 286 4440 100215 Check 22189 4 540 1686 2 854 1 158 4012 101615 Check 22233 4 540 1686 2 854 1 146 4000 101615 Check 22275 4 720 1686 3 034 1 218 4252 102315 Check 22318 4 660 1686 2 974 1 188 4162 103015 Check 22362 4 660 1686 2 974 1 182 4156 110615 Check 22403 4 780 1686 3 094 1 223 4317 112015 Check 22443 4 840 1686 3 154 1 234 4388 112015 Check 22482 4 960 1686 3 274 1 281 4555 120415 Check 22519 4 540 1686 2 854 1 105 3 959 120415 Check 22550 2 920 1686 1234 478 1 712 121415 Check 22575 4 060 1686 2 374 912 3 286 121815 Check 22597 4 300 1686 2 614 1 001 3 615 2015 Total 217 310 85 692 131 618 56 890 188 508 010416 Check 22618 4 060 1 686 2 374 898 3 272 010416 Check 22637 2 200 1750 450 170 620 011116 Check 22651 2 520 805 1715 645 2 360 012116 Check 22667 4 000 1686 2 314 864 3 178 012216 Check 22685 3 700 1686 2 014 751 2 765 012916 Check 22705 4 060 1686 2 374 880 3 255 020516 Check 22727 4 060 1686 2 374 876 3 250 021216 Check 22757 4 180 1686 2 494 915 3 409 021916 Check 22776 4 060 1686 2 374 866 3 240 022616 Check 22794 4 240 1686 2 554 927 3 481 030416 Check 22812 4 120 1686 2 434 878 3 312 031116 Check 22830 4 000 1686 2 314 830 3 144 032216 Check 22848 4 300 1686 2 614 930 3 544 032516 Check 22866 4 000 1686 2 314 821 3 135 040116 Check 22885 3 700 1686 2 014 711 2 725 040816 Check 22905 3 820 1686 2 134 749 2 883 041516 Check 22930 3 940 1686 2 254 786 3 040 042216 Check 22953 3 760 1686 2 074 719 2 793 042916 Check 22980 3 700 1686 2 014 695 2 709 050616 Check 23010 3 700 1686 2 014 691 2 705 051316 Check 23045 4 120 1686 2 434 830 3 264 052016 Check 23086 4 060 1686 2 374 805 3 179 This analysis is for your use solely in connection with the above referenced matter and may not be used for any other purpose Page 2 of 6 Harper Hofer Associates LLC DUCKELS00308 Schedule 2b Detail Duckels Construction Fraud Investigation Estimated Overpaid Wages Paid to Ms Driggers from Payroll Account Ending 2937 December 2014 through November 2018 Total Est Less Estimated Overpaid Date Corrected Overpaid Statutory Statutory Cashed heck ctual Paid 1 Wages 2 Wages Interest 3 Interest 060116 Check 23131 4 060 1686 2 374 797 3 171 061016 Check 23178 4 360 1686 2 674 890 3 565 061316 Check 23223 3 520 1686 1834 609 2 443 061716 Check 23268 4 060 1686 2 374 786 3 160 070116 Check 23313 4 060 1686 2 374 777 3 151 070116 Check 23357 4 120 1686 2 434 796 3 230 070816 Check 23405 4 180 1686 2 494 811 3 305 071916 Check 23450 3 520 1686 1834 591 2 425 072916 Check 23492 4 060 1686 2 374 758 3 132 072916 Check 23536 4 240 1686 2 554 815 3 370 081216 Check 23579 4 240 1686 2 554 806 3 360 081216 Check 23621 4 060 1686 2 374 749 3 123 081916 Check 23662 4 060 1686 2 374 744 3 118 082616 Check 23704 3 880 1686 2 194 684 2 878 090216 Check 23742 4 120 1686 2 434 754 3 188 091616 Check 23783 3 940 1686 2 254 689 2 943 091616 Check 23823 3 520 1686 1834 561 2 395 092316 Check 23865 4 060 1686 2 374 721 3 095 093016 Check 23906 4 060 1686 2 374 717 3 091 100716 Check 23947 4 000 1686 2 314 694 3 008 102016 Check 23986 4 060 1686 2 374 704 3 078 102116 Check 24025 4 060 1686 2 374 703 3 077 102816 Check 24065 4 060 1686 2 374 699 3 073 110716 Check 24104 3 940 1686 2 254 657 2 911 111816 Check 24144 4 060 1686 2 374 685 3 059 111816 Check 24183 3 760 1686 2 074 598 2 673 112516 Check 24220 4 000 1686 2 314 663 2 977 121216 Check 24256 2 710 1686 1024 289 1 313 121216 Check 24289 2 680 1686 994 280 1 275 2016 Total 197 750 85 161 112 589 37 260 149 849 011317 Check 24318 2 500 1 686 814 223 1 037 011317 Check 24345 1840 1610 230 63 293 011317 Check 24372 2 260 1686 574 157 731 011317 Check 24393 1600 1330 270 74 344 012417 Check 24409 1640 875 765 207 972 012417 Check 24427 2 260 1686 574 155 729 020617 Check 24446 2 380 1686 694 185 879 020617 Check 24469 2 260 1686 574 153 727 021017 Check 24489 2 050 1686 364 97 461 021717 Check 24511 2 260 1686 574 152 726 This analysis is for your use solely in connection with the above referenced matter and may not be used for any other purpose Page 3 of 6 Harper Hofer Associates LLC DUCKELS00309 Schedule 2b Detail Duckels Construction Fraud Investigation Estimated Overpaid Wages Paid to Ms Driggers from Payroll Account Ending 2937 December 2014 through November 2018 Total Est Less Estimated Overpaid Date Corrected Overpaid Statutory Statutory Cashed heck ctual Paid 1 Wages 2 Wages Interest 3 Interest 022717 Check 24530 2 440 1686 754 197 951 031317 Check 24548 2 080 1686 394 102 496 031317 Check 24571 2 095 1686 409 105 515 031717 Check 24592 2 080 1686 394 101 495 032717 Check 24613 2 065 1686 379 96 475 033117 Check 24632 1975 1686 289 73 362 040717 Check 24652 2 140 1686 454 114 568 041417 Check 24675 2 125 1686 439 109 549 042517 Check 24706 2 170 1686 484 119 603 042817 Check 24742 1975 1686 289 71 360 050517 Check 24784 1960 1686 274 67 341 051217 Check 24828 1930 1686 244 59 303 051917 Check 24871 1825 1597 228 55 283 052617 Check 24917 1590 1391 199 47 246 060217 Check 24965 1080 945 135 32 167 060917 Check 25012 1450 1269 181 43 224 061617 Check 25058 1885 1649 236 55 290 062317 Check 25106 1900 1663 238 55 292 063017 Check 25154 1870 1636 234 54 287 070717 Check 25203 1870 1636 234 53 287 071417 Check 25254 1720 945 775 175 950 072117 Check 25305 1900 1663 238 53 291 072817 Check 25355 1900 1663 238 53 290 080817 Check 25407 1900 1663 238 52 290 081117 Check 25457 1885 1649 236 51 287 082317 Check 25509 1900 1663 238 51 289 082517 Check 25560 1900 1663 238 51 288 090117 Check 25609 1915 1676 239 51 290 090817 Check 25660 1915 1676 239 51 290 091517 Check 25709 1770 1269 501 105 606 092017 Check 25761 1900 1663 238 49 287 092917 Check 25812 1915 1676 239 49 289 100417 Check 25901 1915 1676 239 49 288 101017 Check 25914 1915 1676 239 49 288 101817 Check 25964 1930 1686 244 49 293 110717 Check 26013 1975 1686 289 57 346 110717 Check 26063 1960 1686 274 54 328 110717 Check 26112 1960 1686 274 54 328 111717 Check 26155 1990 1686 304 59 363 112817 Check 26194 1990 1686 304 58 362 120617 Check 26234 1320 1155 165 31 196 This analysis is for your use solely in connection with the above referenced matter and may not be used for any other purpose Page 4 of 6 Harper Hofer Associates LLC DUCKELS00310