hon. stefan i. mychajliw erie county comptroller’s office division of audit & control 95 franklin street buffalo, new york 14202 january 29, 2021 erie county legislature 92 franklin street 4th floor buffalo, new york 14202 dear honorable members: the erie county comptroller’s office has completed a report on certain personnel and food expenses charged to fund 252, commonly known as cares act relief for municipalities. our objectives were to: update the amount of expenses for overtime attributed to fund 252. list managerial confidential recipients of overtime payments. update the amount expended for food from fund 252. to accomplish these objectives, we reviewed expenses attributed to fund 252. this report serves as both an update to previous reports regarding overtime expensed to fund 252, as well as food expenses. a meeting scheduled prior to the august break to discuss overtime was postponed, with the intent to meet soon for the discussion. to date, this meeting has not yet been rescheduled. this updated information may be useful at such a discussion when it occurs. further, the updated information will be useful in any discussions concerning food purchased using fund 252, especially food for employees. background on march 25, 2020, the united states senate passed the “coronavirus aid, relief and economic security act” (cares) as amended. the united states house of representatives approved the measure on the following day, and the bill was signed into law on march 27, 2020.




the cares act provided significant aid to local governments to combat covid-19. erie county received $160 million in federal funding. erie county created a special fund to account for expenses permissibly reimbursed by cares act governmental funding. the fund is identified as fund 252. the money in fund 252 can be used for various purposes related to combatting covid 19. these purposes include wages to individuals who tasks are to substantially address covid 19, outfitting offices and other areas to reduce potential exposure to covid-19, fortifying capacity to work remotely to avoid exposure to covid-19, and supplies and protective gear to guard against covid-19, to name just a few permissible uses. as stated, a permissible use of cares act funding is to pay employees whose efforts are substantially devoted to addressing covid-19. as a result, some employees have been hired specifically for such tasks, while others have been authorized overtime for such tasks. the tasks needed to address covid-19 are varied, and may be different from tasks typically undertaken by employees in their daily activities. at the time of passage, municipalities were required to spend the funds by december 31, 2020. in december, 2020, the deadline was extended so that funds that were determined to not be needed in 2020 must now be expended by december 31, 2021. at the prompting of legislature questions and commentary, our office has previously submitted reports quantifying overtime and holiday worked pay expended to mc employees, overtime and holiday worked pay expended to employees represented by bargaining units, pay for employees who did not report to work and were unable to perform work remotely, the utilization of the imprest fund for expenditures charged to fund 252, and the use of fund 252 for food purchases for individuals quarantining due to covid-19, as well as employees who report to work. this report focuses serves as an update on overtime, including holiday worked overtime, associated with fund 252, as well as expenditures for food charged to fund 252. it synthesizes, as well as updates, information previously provided. cares act guidance regarding expenditures guidance provided by the united states treasury department regarding the cares act (updated january 15, 2021) in its coronavirus relief fund guidance for state, territorial, local, and tribal governments states that: the cares act provides that payments from the fund may only be used to cover costs that – 1. are necessary expenditures incurred due to the public health emergency with respect to the coronavirus disease 2019 (covid 19); 2. were not accounted for in the budget most recently approved as of march 27, 2020 (the date of enactment of the cares act) for the state or government; and 3. were incurred during the period that begins on march 1, 2020, and ends on december 30, 2021. the previous deadline for expending cares act funds was december 31, 2020; however, the deadline was extended by a year pursuant to section 1001 of division n of the consolidated appropriations act, 2021. further, “[t]he statute also specifies that expenditures using fund payments must be ‘necessary.’ the department of the treasury understands this term broadly to mean that the expenditure is reasonably necessary for its intended use in the reasonable judgment of the government officials responsible for spending fund payments.” overtime for the purposes of this report, overtime will refer to both overtime and holiday worked overtime charged to fund 252. as of the pay period ending january 1, 2021 and paid on january 8, 2021, 1,226 employees have charged 114,524 hours of overtime to fund 252, resulting in an expenditure of $5,898,195. of this amount, $1,362,396 has been paid to 56 mc employees. this amounts to 23.1% of overtime payments to employees. mc employees comprise 6.5% of the county workforce. while the process for allocating overtime to union represented employees is outlined in labor contracts, mc employees are not bound to the terms of those contracts for overtime assignment purposes. the following are overtime payments in excess of $10,000 made to mc employees from fund 252: office title hours amount health commissioner of health 1266 $183,414




sheriff first deputy superintendent - compliance 882 $79,329




sheriff chief of technology and technical criminal services 788 $64,435




sheriff first deputy superintendent 755 $61,696




sheriff superintendent 687 $60,501




emergency services and homeland security commissioner of emergency services 692 $54,374




sheriff first deputy superintendent 635 $49,793




sheriff undersheriff 604 $49,311




emergency services and homeland security deputy commissioner civil defense 812 $48,700




sheriff undersheriff 485 $47,619




sheriff chief of operations 694 $45,353




emergency services and homeland security deputy commissioner fire safety 810 $44,586




sheriff chief deputy 493 $39,505




sheriff chief of operations 466 $31,041




personnel commissioner 362 $30,087




purchasing director 302 $24,241




public works commissioner 223 $23,570




sheriff chief deputy 301 $22,277




emergency services and homeland security special assistant 480 $21,446




personnel deputy commissioner 349 $20,836




county executive deputy county executive 173 $20,506




emergency services and homeland security deputy commissioner 342 $20,480




law assistant county attorney 213 $18,337




sheriff special assistant 370 $17,508




labor relations commissioner 165 $12,857




sheriff chief of administration 215 $12,626




public works deputy commissioner - buildings and grounds 189 $11,840




of the mc employees receiving more than $10,000 in overtime payments, 14 ultimately report to the county executive and 13 ultimately report to the sheriff. although paid overtime for most mc employees was unusual prior to march, 2020, a recently implemented policy has increased the amount of compensatory time that mc employees may accumulate to 200 hours.




cares act guidance regarding meals




in the only reference to food in the previously mentioned guidance, it states “expenses of actions to facilitate compliance with covid-19-related public health measures, such as: expenses for food delivery to residents, including, for example, senior citizens and other vulnerable populations, to enable compliance with covid-19 public health precautions.” it does not mention food expenses for employees. this guidance clearly permits food expenses for individuals housed in the hotel rented by the county for individuals with no other safe housing options and who are battling covid-19. this qualification as a permissible expense is bolstered by the guidance listing among permissible expenses “expenses for quarantining individuals.”




however, it does not provide entire clarity as to the permissibility of paying for food for employees out of fund 252. certainly, such expenditures qualify in that they were not otherwise budgeted to occur. erie county does not typically provide food for employees who arrive for work and are present during a typical meal time. however, given legal and contractual requirements regarding break time for meals, questions may arise as to whether such expenditures are “necessary.” further, listed examples of ineligible expenditures include “[w]orkforce bonuses other than hazard pay or overtime.” although bonuses are typically thought of as extraordinary cash payments above and beyond salary, the definition of bonus may also include the provision of food not typically provided to employees in their compensation package. as such, we recommend that clarification be sought from the federal government as to whether the cares act permits reimbursement for food expenses for employees while at work. particular guidance should be requested regarding employees who are working their normal shift, which ordinarily includes a meal period.




new york state guidance regarding meals




in order to properly reimburse for meals, proper documentation is necessary. these documents typically include an invoice, receipt or some other document which evidences what food was delivered and paid for, a statement of the purpose of the meeting, and a description (list) of the individuals in attendance.




the new york state office of the comptroller has opined that meal expenses are a proper charge to local governments if the local official is traveling outside of his or her regular work area on official business for an extended period of time or is prevented from taking time off for meals due to a pressing need to complete the business at hand. clarifying this, the comptroller opined that when the local government is faced with business of an immediate nature and meetings are essential at mealtime, meals would be a proper local government charge. however, the cost of meals while performing the usual duties of the position within the local government is generally a personal expense. further, the office of the new york state comptroller has ruled that a municipality may make reasonable expenditures for refreshments which are incidental to a lawful municipal purpose. examples of such expenditures include refreshments for senior citizens incidental to a recreation program; refreshments for the general public attending an official town function, and refreshments for volunteer firefighters at the scene of a serious fire.




information available in the county’s sap system, which is our data processing system, does not provide sufficient information to determine if the expenditures were appropriate charges to local government. departments submitting invoices for payment are responsible for attaching documentation which supports the expenditure to be paid. the supporting documentation should be attached electronically in sap, along with the corresponding invoice. for example, for many of the expenditures, there was not sufficient information to determine what was actually purchased, which individuals received the meals and why the food purchase was necessary. further, the descriptions include entries such as “lunch for fire academy,” “dinner for 9th floor phone bank,” “food for rath eoc – various days,” “groceries for ops room,” and “supplies for warehouse.” these vague descriptions do not provide enough information to evaluate if there was participation in meetings that were essential at meal time or if there was a concern of an immediate nature.




because covid-19 has been present in the community since march, it may be difficult to determine that the reason for the meal was of an immediate nature. further, there may not be support for the necessity of scheduling meetings during mealtimes. in fact, there are very few mentions of food being for meetings, regardless of whether they were required to occur during mealtimes. also, it appears from the vague descriptions that many times meals could be provided for employees for performing the work that they are there to perform, i.e. – the usual duties of the position.




further, given contractual and legal requirements, employees must be given breaks for meals. failure to offer such breaks, especially on a continued basis, may subject the county to liability for violations of labor law or grievances. if the employees are being given their required meal breaks, they have time to consume meals brought from home, delivered to their work site or picked-up from a nearby restaurant. the fact that food is being delivered to the worksites is an indication that employees have the capability to secure food from a restaurant, if they so choose.




given new york state guidance, as well as contractual and legal obligations, we recommend that clarification be sought as to whether it is permissible for employees to be provided with meals at government expense.




summary of expenditures




a representative list of food expenditures is attached as appendix a. the list is a compilation of food expenditures actually paid through december 31, 2020. it does not include items for which invoices were received, but not yet paid. the total amount of food expenditures using the fund 252 is $239,689. prior reports on food listed several observations. these observations included:




sales tax paid: erie county is a sales tax exempt entity. sales tax paid was noted on several receipts. it is understood that some restaurants do not accept tax exempt certificates. however, retailers such as bjs wholesale do accept such certificates. efforts should be considered to minimize sales tax paid using taxpayer dollars.




purchases of non-food items: among the purchases reimbursed were cooking implements, including burners, pots, pans, spatulas, and cutlery. these purchases, made by the warehouse, were then followed by the purchase of food, including uncooked meat. it may be surmised that the raw meat was then cooked using the kitchen equipment. if true, this may be not be appropriate for reimbursement from cares act funding, and may also be in violation of new york state comptroller guidance. if an employee has time to prepare a meal from scratch, it is hard to argue that meals were necessary due to an immediate need of the job. it is advisable to determine whether these expenditures were necessary and appropriate.




purchases prior to cares act: as stated above, cares act funding for municipalities can be used for eligible expenditures between march 1, 2020 and december 31, 2021. a receipt reimbursed to health department – bioterrorism was dated february 18, 2020, and another on february 22, 2020. these would seem to be outside of the parameters for cares act spending.




communal food: many of the food items purchased for consumption were communal in nature, meaning that the food was meant to be shared by multiple people. an example of shared communal food would be a sheet pizza or sandwich platter. the american industrial hygiene association (aiha), in documenting recommendations for returning to work during the covid-19 emergency, states that “[e]mployers and employees should not provide communal meals to employees, and should not make food available in common areas where employees may congregate.” as such, communal food should be discouraged. notably, a large amount of food purchased does appear to be individually packaged meals.




possible duplicate payment – wellington pub: on the entire list of entries, there were entries recorded depicting credits or refunds for overpayments made in error. this is not an uncommon practice during a reconciliation process. it was observed that a payment was made to wellington pub for 55 box lunches delivered to the sh hotel on may 3, 2020, with a check number of 5716 (reference number 05032020-0001). it was also observed that a payment was made to wellington pub for 55 box lunches delivered to the sh hotel on may 3, 2020, with a check number of 5716 (reference number 2020vf-119). a corresponding credit was not noted. it may be advisable to confirm that payments were made properly.




duplicate payment - ecc: it was observed that a payment was made to ecc food service for 72 swedish meatball dinners picked up on may 13, 2020 (reference number 400-4847). it was also observed that a payment was made to ecc food service for 72 swedish meatball dinners picked up on may 13, 2020 (reference number 400-7847). the two pick-ups would represent roughly double the amount of dinners picked-up from ecc food service on days around that time. further, typically only one pick-up occurred daily from ecc food service. a corresponding credit was not noted. it may be advisable to confirm that payments were made properly.




delivery expenses: the majority of food purchased was delivered, with delivery included in the final cost. some food was picked-up. the cost of the food picked-up does not include the cost of labor or other resources used to retrieve the food. although not known, it is possible that some individuals received overtime for the time spent picking-up food. as such, any analysis of food costs should consider the unreported costs.




supporting information not available on sap: as stated above, there is a lack of documentation available on sap. some items do not have receipts attached to sap to determine what was actually purchased. other items provide important information, such as items purchased, cost per unit, date, location, etc., however there is no information as to the number of individuals consuming the purchased food. the lack of such readily available information could prove problematic in a future audit.




the above concerns have not yet been addressed to the comptroller’s office. in fact, certain concerns continue, such as the purchase of raw food products for the warehouse, most recently in november.




conclusions




the cares act provides erie county with $160 million to combat covid-19. the funds are to be used for covid-19 related expenses that were not otherwise anticipated in the budget. the comptroller’s office has previously provided updates to the legislature concerning certain aspects of cares act spending, at the request of the legislature. this report serves as an update to those previous reports.




as of the pay period ending january 1, 2021 and paid on january 8, 2021, 1,226 employees have charged 114,524 hours of overtime to fund 252, resulting in an expenditure of $5,898,195. of this amount, $1,362,396 has been paid to 56 mc employees. the highest recipient of overtime received $183,414. this amount, compared to base the pay of all erie county employees, would put that employee in the top five of over 4,700 employees. that top five list would also include that employee’s base salary of $202,312. a previous report to the legislature noted the comparatively low use of overtime for mc employees across new york state, when compared to erie county. most counties, including erie county’s typical comparator counties, did not pay overtime to mc employees at all.




as of december 31, 2020, fund 252 expenditures for food total $239,689. this amount includes a high percentage spent on food for employees. further, observations were made questioning the propriety of the spending.




as such, we recommend that the propriety of using cares act funds to supply employee meals be examined, with particular attention given to the cares act, new york state comptroller guidance, labor law and contractual obligations. further, we recommend that the observations made in comm. 16d-1 (2020) be reviewed and any necessary corrections be made. in addition, we recommend that steps be taken to reduce the usage of tax dollars for the payment of sales tax. we recommend that overtime policies be revisited to make sure that payments were consistent with policies that existed at the time of payment. we recommend that policies and safeguards be examined to determine how better to protect taxpayer money.




11




appendix a




representative list of food expenditures paid from fund 252




12




reference date




amount supplier




2/18/2020 $45.67 wegmans shoppers club for business




3/16/2020 $2,618.01 wegmans shoppers club for business




3/17/2020 $196.56 wegmans shoppers club for business




3/19/20 $146.45 food from casa di pizza; no receipt attached




3/19/20 $146.96 food from dash's; no receipt attached




3/19/2020 $264.75 chick n pizza party works




3/19/20 $460.77 food from chef's; no receipt attached




3/20/2020 $100.80 w b mason co inc




3/20/2020 $239.75 chick n pizza party works




3/20/2020 $264.75 chick n pizza party works




3/20/2020 $335.16 w b mason co inc




3/22/2020 $134.88 chick n pizza party works




3/22/2020 $304.71 chick n pizza party works




3/23/2020 $194.80 chick n pizza party works




3/23/2020 $840.00 asc food services




3/24/2020 $822.50 asc food services




3/25/2020 $717.50 asc food services




3/26/20 $53.92 groceries from dash's; no receipt attached




3/26/20 $272.34 food from casa di pizza; no receipt attached




3/26/2020 $708.75 asc food services




3/27/20 $27.19 food from various pizza vendors; no receipt attached




3/27/20 $51.46 food from various pizza vendors; no receipt attached




3/27/20 $53.15 food from various pizza vendors; no receipt attached




3/27/20 $88.86 food from various pizza vendors; no receipt attached




3/27/20 $99.11 food from picasso's; no receipt attached.




3/27/20 $444.57 food from chick n pizza works; no receipt attached




3/27/20 $534.60 food from chick n pizza works; no receipt attached




3/27/20 $634.38 food from chick n pizza works; no receipt attached




3/27/20 $654.36 food from chick n pizza works; no receipt attached




3/27/20 $680.26 food from chick n pizza works; no receipt attached




3/27/2020 $817.00 asc food services




3/28/2020 $214.80 chick n pizza party works




3/28/2020 $257.73 chick n pizza party works




3/28/2020 $284.73 chick n pizza party works




3/29/2020 $264.75 chick n pizza party works




3/29/2020 $264.75 chick n pizza party works




3/30/2020 $214.80 chick n pizza party works




3/30/2020 $294.72 chick n pizza party works




3/30/2020 $902.50 asc food services




3/31/2020 $807.50 asc food services




4/1/2020 $807.50 asc food services




4/2/20 $82.12 food reimbursement; no receipt attached




4/2/20 $419.55 food from chick n pizza works; no receipt attached




13




4/2/20 $464.55 food from chick n pizza works; no receipt attached




4/2/2020 $470.75 wegmans shoppers club for business




4/2/2020 $483.50 asc food services




4/2/20 $564.45 food from chick n pizza works; no receipt attached




4/2/20 $564.45 food from chick n pizza works; no receipt attached




4/3/2020 $608.00 asc food services




4/4/2020 $164.85 chick n pizza party works




4/4/2020 $214.80 chick n pizza party works




4/5/2020 $164.85 chick n pizza party works




4/5/2020 $164.85 chick n pizza party works




4/5/2020 $214.80 chick n pizza party works




4/5/2020 $464.55 chick n pizza party works




4/5/2020 $464.55 chick n pizza party works




4/6/2020 $174.84 chick n pizza party works




4/6/2020 $214.80 chick n pizza party works




4/6/2020 $731.50 asc food services




4/6/2020 $1,440.50 wegmans shoppers club for business




4/7/2020 $174.84 chick n pizza party works




4/7/2020 $214.80 chick n pizza party works




4/7/2020 $627.00 asc food services




4/8/2020 $144.87 chick n pizza party works




4/8/2020 $214.80 chick n pizza party works




4/8/2020 $722.00 asc food services




4/9/20 $45.67 wegman's - breakfast food for quarantined individuals




4/9/2020 $154.86 chick n pizza party works




4/9/2020 $214.80 chick n pizza party works




4/9/2020 $655.50 asc food services




4/10/20 $38.31 reimbursement for ice cream treats and disposable dishes; tax paid




4/10/20 $51.99 food from various vendors; no receipt attached




4/10/20 $56.12 reimbursement for snacks; receipt partially obscured; bag fees and tax paid




4/10/20 $63.77 food from john's pizza




4/10/20 $65.24 food from master pizza; no receipt attached




4/10/20 $68.08 food from john's pizza




4/10/20 $71.25 food from master pizza; no receipt attached




4/10/20 $75.39 food from partners pizza; no receipt attached




4/10/20 $83.74 food from various vendors; no receipt attached




4/10/20 $84.95 food from marotto's; illegible receipt attached




4/10/20 $85.55 food from bocce club pizza




4/10/20 $122.71 food from marotto's




4/10/20 $134.00 food from food by tony




4/10/2020 $164.85 chick n pizza party works




4/10/20 $210.95 food from la nova




4/10/2020 $214.80 chick n pizza party works




4/10/20 $233.90 food from food by tony




14




4/10/20 $277.34 food from casa di pizza




4/10/20 $431.50 food from food by tony




4/10/20 $526.70 food from food by tony




4/10/20 $612.00 food from food by tony




4/10/20 $648.00 food from poppyseed




4/10/20 $680.00 food from poppyseed




4/10/2020 $694.32 chick n pizza party works




4/10/2020 $712.50 asc food services




4/11/2020 -$608.00 asc food services




4/11/2020 $164.85 chick n pizza party works




4/11/2020 $164.85 chick n pizza party works




4/11/2020 $444.57 chick n pizza party works




4/11/2020 $608.00 asc food services




4/13/2020 $174.84 chick n pizza party works




4/13/2020 $214.80 chick n pizza party works




4/13/2020 $214.80 chick n pizza party works




4/13/2020 $589.00 asc food services




4/14/2020 $204.81 chick n pizza party works




4/14/2020 $494.00 asc food services




4/15/2020 $88.83 chick n pizza party works




4/15/2020 $164.85 chick n pizza party works




4/15/2020 $541.50 asc food services




4/16/20 $196.56 wegman's - no receipts attached




4/16/2020 $214.80 chick n pizza party works




4/16/2020 $722.00 asc food services




4/16/20 $2,618.01 wegman's - no receipts attached




4/17/20 $40.96 various meals for response team members; no receipts attached




4/17/20 $76.11 various meals for response team members; no receipts attached




4/17/20 $76.66 various meals for response team members; no receipts attached




4/17/20 $114.90 various meals for response team members; no receipts attached




4/17/2020 $134.88 chick n pizza party works




4/17/20 $140.86 various meals for response team members; no receipts attached




4/17/20 $154.86 various meals for response team members; no receipts attached




4/17/20 $154.86 various meals for response team members; no receipts attached




4/17/2020 $174.84 chick n pizza party works




4/17/2020 $214.80 chick n pizza party works




4/17/20 $214.80 various meals for response team members; no receipts attached




4/17/20 $214.80 various meals for response team members; no receipts attached




4/17/20 $214.80 various meals for response team members; no receipts attached




4/17/20 $304.71 various meals for response team members; no receipts attached




4/17/20 $347.63 various meals for response team members; no receipts attached




4/17/20 $491.00 various meals for response team members; no receipts attached




4/17/20 $532.65 various meals for response team members; no receipts attached




4/17/20 $544.55 various meals for response team members; no receipts attached




4/17/2020 $579.50 asc food services




15




4/17/20 $664.00 various meals for response team members; no receipts attached




4/17/20 $704.00 various meals for response team members; no receipts attached




4/18/2020 $204.81 chick n pizza party works




4/18/2020 $204.81 chick n pizza party works




4/19/2020 $244.77 chick n pizza party works




4/19/2020 $244.77 chick n pizza party works




4/20/2020 $214.80 chick n pizza party works




4/20/2020 $234.78 chick n pizza party works




4/20/2020 $264.75 chick n pizza party works




4/20/2020 $655.50 asc food services




4/21/2020 $1,180.25 asc food services




4/22/2020 $234.78 chick n pizza party works




4/22/2020 $674.50 asc food services




4/23/20 $47.33 reimbursement for backlit keyboard




4/23/20 $68.08 food from john's pizza




4/23/20 $84.38 food from john's pizza




4/23/20 $85.48 food from john's pizza; partial receipt attached.




4/23/20 $198.77 food from wellington pub




4/23/20 $214.75 food from wellington pub




4/23/20 $302.64 food from wellington pub




4/23/20 $414.50 food from wellington pub




4/23/20 $437.45 food from food by tony




4/23/20 $688.00 food from poppyseed




4/23/20 $688.00 food from poppyseed




4/23/20 $695.13 food from wellington pub




4/23/2020 $1,155.75 asc food services




4/24/2020 $44.99 chick n pizza party works




4/24/2020 $224.80 chick n pizza party works




4/24/2020 $579.50 asc food services




4/25/2020 $264.75 chick n pizza party works




4/26/2020 $264.75 chick n pizza party works




4/27/2020 $234.78 chick n pizza party works




4/27/2020 $264.75 chick n pizza party works




4/28/2020 $214.80 chick n pizza party works




4/29/2020 $64.95 chick n pizza party works




4/30/2020 $655.50 asc food services




4/30/2020 $1,453.75 asc food services




5/1/2020 $224.80 chick n pizza party works




5/1/2020 $769.50 asc food services




5/2/2020 $554.46 chick n pizza party works




5/3/2020 $554.46 chick n pizza party works




5/4/2020 $154.86 chick n pizza party works




5/4/2020 $534.48 chick n pizza party works




5/4/2020 $893.00 asc food services




5/4/2020 $1,702.10 wegmans shoppers club for business




16




5/6/2020 $214.80 chick n pizza party works




5/8/2020 $94.92 chick n pizza party works




5/8/2020 $164.85 chick n pizza party works




5/8/20 $175.00 food from poppyseed




5/8/20 $175.00 food from poppyseed




5/8/20 $190.78 food from wellington pub




5/8/20 $196.90 food from gateway city deli




5/8/20 $214.75 food from wellington pub




5/8/20 $214.75 food from wellington pub




5/8/2020 $214.80 chick n pizza party works




5/8/20 $232.23 food from wellington pub




5/8/20 $304.30 food from gateway city deli




5/8/20 $406.51 food from wellington pub




5/8/20 $664.00 food from poppyseed




5/8/20 $680.20 food from gateway city deli




5/8/20 $704.00 food from poppyseed




5/8/2020 $798.00 asc food services




5/9/2020 $464.55 chick n pizza party works




5/10/2020 $344.67 chick n pizza party works




5/10/2020 $474.54 chick n pizza party works




5/11/2020 $104.98 chick n pizza party works




5/11/2020 $464.55 chick n pizza party works




5/11/2020 $696.00 poppyseed restaurant




5/11/2020 $696.00 poppyseed restaurant




5/11/2020 $779.00 asc food services




5/12/2020 $255.00 poppyseed restaurant




5/12/2020 $255.00 poppyseed restaurant




5/12/2020 $703.00 asc food services




5/13/20 $118.87 food from wellington pub




5/13/20 $175.00 food from poppyseed




5/13/20 $175.00 food from poppyseed




5/13/20 $190.31 food from poppyseed; receipt obscured




5/13/20 $190.78 food from wellington pub




5/13/20 $190.78 food from wellington pub




5/13/20 $196.90 food from gateway city deli




5/13/20 $196.90 food from gateway city deli




5/13/20 $196.90 food from gateway city deli




5/13/20 $196.90 food from gateway city deli




5/13/2020 $214.80 chick n pizza party works




5/13/20 $255.00 food from poppyseed




5/13/20 $302.64 food from wellington pub




5/13/20 $402.75 food from gateway city deli




5/13/20 $430.48 food from wellington pub




5/13/20 $430.48 food from wellington pub




5/13/20 $454.45 food from wellington pub




17




5/13/20 $454.45 food from wellington pub




5/13/20 $454.45 food from wellington pub




5/13/20 $534.35 food from wellington pub




5/13/2020 $640.00 poppyseed restaurant




5/13/2020 $640.00 poppyseed restaurant




5/13/20 $680.00 food from poppyseed




5/13/2020 $684.00 asc food services




5/13/2020 $684.00 asc food services




5/13/20 $687.00 food from poppyseed; receipt obscured




5/13/20 $704.00 food from poppyseed; receipt obscured




5/13/20 $751.80 food from gateway city deli




5/13/20 $760.75 food from gateway city deli




5/14/2020 $214.80 chick n pizza party works




5/14/20 $470.75 wegman's - no receipts attached




5/14/2020 $712.50 asc food services




5/14/20 $1,440.50 wegman's - no receipts attached




5/15/2020 $151.00 poppyseed restaurant




5/15/2020 $151.00 poppyseed restaurant




5/15/2020 $655.50 asc food services




5/16/2020 $184.83 chick n pizza party works




5/16/2020 $404.61 chick n pizza party works




5/17/2020 $404.61 chick n pizza party works




5/18/2020 $184.83 chick n pizza party works




5/18/2020 $532.00 asc food services




5/18/2020 $768.00 poppyseed restaurant




5/19/2020 -$300.00 asc food services




5/19/2020 -$289.00 asc food services




5/19/2020 $255.00 poppyseed restaurant




5/19/2020 $289.00 asc food services




5/19/2020 $300.00 asc food services




5/19/2020 $589.00 asc food services




5/20/20 $37.92 reimbursement for sandwich and sub rolls from top's




5/20/2020 $144.86 chick n pizza party works




5/20/20 $211.89 cooking supplies and double burner




5/20/20 $234.23 cooking supplies and double burner




5/20/2020 $484.50 asc food services




5/20/2020 $927.00 poppyseed restaurant




5/21/2020 $214.80 chick n pizza party works




5/21/2020 $342.00 asc food services




5/22/20 $77.97 communication boards




5/22/20 $199.90 reimbursement fo
na