ÿþ<html><head><title>News from Sparkmon & Associates, CPAs</title><style type="text/css"> #VWPLINK {display:none}</style></head> <body topmargin="0" leftmargin="0" rightmargin="0"><!--Copyright (c) 1996-2011 Constant Contact. All rights reserved. Except as permitted under a separate written agreement with Constant Contact, neither the Constant Contact software, nor any content that appears on any Constant Contact site, including but not limited to, web pages, newsletters, or templates may be reproduced, republished, repurposed, or distributed without the prior written permission of Constant Contact. For inquiries regarding reproduction or distribution of any Constant Contact material, please contact legal@constantcontact.com.--><div align="center" style="background-color:#ffffff;padding-bottom:10px;"><div align="left" style="font-family:verdana,arial;font-size:8pt;color:#000000;width:600;"><font face="verdana,arial" size="1" color="#000000" style="font-family:verdana,arial;font-size:8pt;color:#000000;"><center><table bgcolor="#ffffff" width="595" id="VWPLINK"><tr><td style="font-size: 8pt; font-family: Verdana, Arial, Helvetica, sans-serif; color: #000000;" width="100%" rowspan="1" colspan="1">Having trouble viewing this email? <a track="off" shape="rect" href="http://campaign.r20.constantcontact.com/render?llr=gc47yidab&v=001rfHpJW7JhgCdz7oG6b3Jo36ePGNmkbebfFsgtjEomjDXIuXd6Vwi8dcmRJfL-NNxoLj0fJTB5RUv31Eo6kgUJ_rfSyfe1Iyx-aFAhyljFtgaqe5qgeoB6A%3D%3D" target="_blank">Click here </a></td></tr></table></center></font></div></div> <div id="rootDiv" align="center"> <table style="background-image:none;background-color:#FFFFFF;ih-name:;margin:0;padding:0;" bgcolor="#FFFFFF" border="0" width="100%" cellspacing="0" cellpadding="0"> <tr> <td valign="top" rowspan="1" colspan="1" align="center"> <table style="width:700px;" border="0" width="600" cellspacing="0" cellpadding="1"> <tr> <td valign="top" width="100%" rowspan="1" colspan="1" align="left"> <table height="206" border="0" width="100%" cellspacing="0" cellpadding="0" id="content_LETTER.BLOCK1"><tr><td style="text-align: center;" valign="bottom" rowspan="1" colspan="1" align="center"><span style="color: #888888;"><img height="196" vspace="5" border="0" name="ACCOUNT.IMAGE.51" hspace="5" width="700" alt="RLS Logo" src="http://ih.constantcontact.com/fs023/1103027403846/img/51.jpg" /></span></td></tr></table> </td> </tr> <tr> <td style="background-color:#1F4858;padding:1px;" bgcolor="#1F4858" rowspan="1" colspan="1" align="left"> <table border="0" width="100%" cellspacing="0" cellpadding="0"> <tr> <td style="background-color:#FFFFFF;" bgcolor="#FFFFFF" width="100%" rowspan="1" colspan="2" align="left"> <table border="0" width="100%" cellspacing="0" cellpadding="5" id="content_LETTER.BLOCK2"><tr><td style="text-align: left;" rowspan="1" colspan="1" align="left"><span style="color:#1F4858;font-family:Arial,Helvetica,sans-serif;font-size:24pt;">Talking Points</span></td></tr></table> <table style="background-color: rgb(177, 191, 196);" height="28" bgcolor="#b1bfc4" border="0" width="100%" cellspacing="0" cellpadding="5" id="content_LETTER.BLOCK3"><tr><td style="color:#FFFFFF;font-family:Arial,Helvetica,sans-serif;font-size:10pt;text-align: left;" width="50%" rowspan="1" colspan="1" align="left"><span style="color: rgb(31, 72, 88);"><strong>Volume: 5 Issue: 11 &nbsp;</strong></span></td><td style="color:#FFFFFF;font-family:Arial,Helvetica,sans-serif;font-size:10pt;text-align: right;" width="50%" rowspan="1" colspan="1" align="right"><span style="color: rgb(31, 72, 88);"><strong>December 13, 2011</strong></span></td></tr></table> </td> </tr> </table> <table border="0" width="100%" cellspacing="0" cellpadding="0"> <tr> <td style="background-color:#FFFFFF;" bgcolor="#FFFFFF" valign="top" rowspan="1" colspan="1" align="left"> <table style="background-color:#FFFFFF;width:550px;" bgcolor="#FFFFFF" border="0" width="450" cellspacing="0" cellpadding="0"> <tr> <td style="padding-top:0px;padding-left:0px;padding-bottom:0px;padding-right:0px;" valign="top" width="100%" rowspan="1" colspan="1" align="left"> <a name="LETTER.BLOCK6"></a><table style="margin-bottom:0px;background-color: rgb(255, 255, 255);" bgcolor="#ffffff" border="0" width="100%" cellspacing="0" cellpadding="5" id="content_LETTER.BLOCK6"><tr><td style="text-align: justify; font-family: Verdana,Geneva; font-size: 10pt;" rowspan="1" colspan="1" align="justify"> <p style="color:#1F4858;font-family:Arial Black,Avant Garde;font-size:14pt;text-align: left; margin-top: 0px; margin-bottom: 0px;" width="99%" align="left">Don't let a Grinch steal your Christmas&nbsp; <br /><span style="color:#D78519;font-family:Arial,Helvetica,sans-serif;font-size:12pt;"><b>Establish policies to control employee theft all year long &nbsp;</b></span></p> <p style="margin-top: 0px; margin-bottom: 0px;"><span><img style="text-align: right;" height="141" vspace="5" border="0" name="ACCOUNT.IMAGE.104" hspace="5" width="189" src="http://ih.constantcontact.com/fs023/1103027403846/img/104.jpg" align="right">The holiday season is typically a time for giving, but for some people, it can be a season for taking. Small business owners need to be aware that internal theft can spike during this time of the year, but there are ways to protect the business year round.</img></span></p> <p style="margin-top: 0px; margin-bottom: 0px;"><span>According to AmericanExpress' <a style="color: blue; text-decoration: underline;" track="on" href="http://r20.rs6.net/tn.jsp?llr=gc47yidab&et=1108834111805&s=2&e=001tXcttUOf0tCacokpZzBCbX23FtgmXcxoxiT9BSQJbg1KfA19O4Od-hsfOwRl6ZN-KRCvQFfGstuDk8NYclsRKHUOXWVsv3N6j1NcgJ0hGKSfVUCerZ2LbJpSY-bWf2EAW5inH3qoSOaeGJuufo6ScGLV0XGioEm8hxPSRTy7AO0Y8QDrarc2clttjtZbr-A_wyX89uwwAmA=" shape="rect" linktype="1" target="_blank">OpenForum.com</a>, embezzlement happens often during the holidays because employees are in need of extra cash. Companies with less than 100 employees are most at risk-losing an average of $150,000.</span></p> <p style="margin-top: 0px; margin-bottom: 0px;"><span>One McDonald's owner/operator experienced this first-hand. &nbsp;</span></p> <p style="margin-top: 0px; margin-bottom: 0px;"><span>Kelley Manders, an Accounting Services Representative with Sparkmon & Associates, tells of an owner/operator who was reminded to send in about $2,000 of redeemed gift certificates that had not been deposited. He was surprised to hear that his store had that many gift certificates.</span></p> <p style="margin-top: 0px; margin-bottom: 0px;"><span>She pointed out that this store was recording </span><span>an average of about $150 to $200 per month of redeemed certificates.</span></p> <p style="margin-top: 0px; margin-bottom: 0px;"><span>The owner/operator said he would look into it. </span></p> <p style="margin-top: 0px; margin-bottom: 0px;"><span>"This morning he called and told me what was happening," Manders said.&nbsp;"When the store manager was doing the drawer count, there is a place they can enter the number of gift certificates redeemed as the drawer count is being done. Because they were entered here, the register did not look like the gift certificates were being taken in on some of the reports the client did look at, but in counting the drawer, the manager would take $20 cash out of the drawer and then enter $20 in redeemed certificates so that it would balance."</span></p> <p style="margin-top: 0px; margin-bottom: 0px;"><span>Since the owner/operator did not keep up with how many gift certificates were turned in versus what the cash sheet recorded each month or week, he did not realize that this was actually cash leaving the store. The owner/operator estimates that the store has lost about $1,300 to $1,400 through this situation.</span></p> <p style="margin-top: 0px; margin-bottom: 0px;"><span>Reviewing and tightening internal audit controls is crucial for minimizing employees' opportunities to steal. Here are some steps that can be taken in this direction:</span><strong> &nbsp;</strong></p> <p style="margin-top: 0px; margin-bottom: 0px;"><strong>&nbsp;</strong></p> <p style="margin-top: 0px; margin-bottom: 0px; margin-left: 30px;"><strong>1. Conduct background checks on employees</strong></p> <p style="margin-top: 0px; margin-bottom: 0px; margin-left: 30px;"><span>A person with a criminal background of theft or a problematic financial past might be tempted to take resources from your business. It's a good idea to be informed about the person before you've hired him or her. It is also advisable to bond all employees who handle cash or who have access to bank accounts. However, most internal theft is committed by a first-time offender, so background checks alone are not sufficient. In addition to criminal history checks, credit history and past job performance should be included in the pre-hire background check process.</span></p> <p style="margin-top: 0px; margin-bottom: 0px; margin-left: 30px;"><span>Once hired, keep an eye on the behavior of employees, particularly those who have a change in financial status, who have a possible gambling or substance abuse problem, who appear disgruntled or who ignore your office policies.&nbsp;</span></p> <p style="margin-top: 0px; margin-bottom: 0px; margin-left: 30px;"><span>&nbsp;</span></p> <p style="margin-top: 0px; margin-bottom: 0px; margin-left: 30px;"><strong>2.&nbsp; Keep track of your company's checks </strong></p> <p style="margin-top: 0px; margin-bottom: 0px; margin-left: 30px;"><span>Use pre-numbered checks and periodically check for missing check numbers. It's also a good idea to set up a voided check procedure where the reason for voided checks is noted in the memo section of the check. &nbsp;</span></p> <p style="margin-top: 0px; margin-bottom: 0px; margin-left: 30px;"><span>Another red flag is out-of-sequence checks clearing your account.</span></p> <p style="margin-top: 0px; margin-bottom: 0px; margin-left: 30px;"><span>Consider using your bank's Positive Pay fraud detection tool. This is a service that matches the account number, check number and dollar amount of each check written against a list of checks previously authorized and issued by the company. All these components must match exactly for the check to be paid. While there is generally a fee for this service, it may be best to consider it an insurance premium to help avoid check fraud losses.</span></p> <p style="margin-top: 0px; margin-bottom: 0px; margin-left: 30px;"><span>&nbsp;</span></p> <p style="margin-top: 0px; margin-bottom: 0px;"><span>&nbsp;</span></p> <p style="margin-top: 0px; margin-bottom: 0px; margin-left: 30px;"><strong>3. NEVER sign a blank check</strong></p> <p style="margin-top: 0px; margin-bottom: 0px; margin-left: 30px;"><span> You should only sign checks with the proper supporting <span style="text-decoration: underline;">original</span> documentation attached, and d</span><span>o not sign checks payable to an unfamiliar vendor without proper documentation. </span><span>Cancel all supporting original documentation after signing the check. </span><span>&nbsp;</span></p> <p style="margin-top: 0px; margin-bottom: 0px; margin-left: 30px;"><span>Also, make sure all checks, signature stamps and plates are secure at all times</span><span> and never insert a graphic of your signature to be printed on each and every check that your business generates. &nbsp;&nbsp; &nbsp;</span></p> <p style="margin-top: 0px; margin-bottom: 0px;"><span>&nbsp;</span></p> <p style="margin-top: 0px; margin-bottom: 0px; margin-left: 30px;"><strong>4.&nbsp; Plan for when you're away&nbsp;</strong></p> <p style="margin-top: 0px; margin-bottom: 0px; margin-left: 30px;"><span>If you'll be on vacation or away from business for a couple of weeks during which some bills will need to be paid, you can either:</span></p> <ul><li style="margin-top: 0px; margin-bottom: 0px;"> decide to trust an employee enough to leave behind a signed check or two for unexpected payments; &nbsp;</li><li style="margin-top: 0px; margin-bottom: 0px;">require vendors to wait; or &nbsp;</li><li style="margin-top: 0px; margin-bottom: 0px;">pay upcoming bills before your leave.&nbsp;</li></ul> <p style="margin-top: 0px; margin-bottom: 0px; margin-left: 30px;"><span>If you leave signed checks, be sure to leave specific instructions as to what these checks should be used for, and review the checks when they come back from the bank to be sure that your instructions were followed.</span></p> <p style="margin-top: 0px; margin-bottom: 0px;"><span>&nbsp;</span></p> <p style="margin-top: 0px; margin-bottom: 0px; margin-left: 30px;"><span><strong>5.&nbsp; Make bank deposits daily</strong>&nbsp; &nbsp;</span></p> <p style="margin-top: 0px; margin-bottom: 0px; margin-left: 30px;"><span>Your funds are much safer in the bank than in your desk drawer or the cash register. All deposits should be verified each morning. <em>Under no circumstances should anyone have permission to pull money from deposits to pay for cash expenses, make loans or anything else.</em>&nbsp;</span></p> <p style="margin-top: 0px; margin-bottom: 0px;"><span>&nbsp;</span></p> <p style="margin-top: 0px; margin-bottom: 0px; margin-left: 30px;"><strong>6. Divide responsibilities</strong>&nbsp;</p> <p style="margin-top: 0px; margin-bottom: 0px; margin-left: 30px;">Segregate duties in your office as much as possible, and periodically switch duties between the employees of your accounting staff. If you have only one employee, from time to time you need to write the checks, reconcile accounts and make deposits yourself. Relying on one employee to handle all the bookkeeping, banking and payroll functions is not a wise business practice under any circumstance. <em>Remember, trust is not the issue; verifying business transactions is.</em>&nbsp;</p> <p style="margin-top: 0px; margin-bottom: 0px; margin-left: 30px;">&nbsp;</p> <p style="margin-top: 0px; margin-bottom: 0px; margin-left: 30px;">There are three areas where duties can be split among employees to provide checks and balances:</p> <ul><li style="margin-top: 0px; margin-bottom: 0px;">Delegate the responsibility for receiving checks and cash to someone other than the person who records incoming funds;</li><li style="margin-top: 0px; margin-bottom: 0px;">M<span>ake sure employees responsible for ordering goods and supplies are not the same ones responsible or receiving them or paying for them; and</span></li><li style="margin-top: 0px; margin-bottom: 0px;">Have one employee open the mail and make notes on an Accounts Receivable report of incoming cash and another employee enter the bank deposit information into the computer.</li></ul> <p style="margin-top: 0px; margin-bottom: 0px; margin-left: 30px;">Finally, activate security features in your accounting software. Turn on audit trail features and do not give any single employee access to all features of your software.</p> <p style="margin-top: 0px; margin-bottom: 0px; margin-left: 30px;">&nbsp;</p> <p style="margin-top: 0px; margin-bottom: 0px; margin-left: 30px;"><strong>7.&nbsp; Understand the business side of your business </strong></p> <p style="margin-top: 0px; margin-bottom: 0px; margin-left: 30px;"><span>Watch your cash, financial statement percentages and inventory levels. You also need to scrutinize your bank statements and related details every month from the <span style="text-decoration: underline;">unopened</span> bank statement envelope or online looking for the following: &nbsp;</span></p> <ul><li style="margin-top: 0px; margin-bottom: 0px;">Any unauthorized transfers on the statements;</li><li style="margin-top: 0px; margin-bottom: 0px;">Missing check numbers documented by a voided check in the file;</li><li style="margin-top: 0px; margin-bottom: 0px;">Whether the person writing checks has the authority to sign checks or has access to signature stamps;</li><li style="margin-top: 0px; margin-bottom: 0px;">Whether payees on checks are approved vendors;</li><li style="margin-top: 0px; margin-bottom: 0px;">Whether the payees agree with what is shown in your check register or general ledger;</li><li style="margin-top: 0px; margin-bottom: 0px;">Whether checks written are appropriate and approved expenses;&nbsp;</li><li style="margin-top: 0px; margin-bottom: 0px;">Whether endorsements on the back of checks are consistent with payees' names;</li><li style="margin-top: 0px; margin-bottom: 0px;">Any check numbers that are shown as void in the register clearing the account. A dishonest bookkeeper could say the last couple of checks on the run were "wasted" when, in reality, these "voided" checks could have been used for personal expenses; and&nbsp;</li><li style="margin-top: 0px; margin-bottom: 0px;">Any checks listed on the bank statement that are missing from the cancelled checks. <em>Please note Sparkmon & Associates, CPAs cannot do these things as a part of our regular bank reconiciliation service because we don't have the original data.</em></li></ul> <p style="margin-top: 0px; margin-bottom: 0px; margin-left: 30px;">Since most banks don't send cancelled checks, you should go online to review the checks written each month. <span>If your company uses charge cards, review each monthly statement to verify that each charge is a legitimate business expense and that related documentation is attached.&nbsp; &nbsp;</span></p> <div style="margin-left: 30px;"><span>Furthermore, keep tabs on the number of electricity, phone, cell phone, credit card and any other bills paid each month. Make sure whoever is paying those bills is not running his or her personal utility, charge card or other personal expenses through the business. &nbsp;</span></div> <p style="margin-top: 0px; margin-bottom: 0px; margin-left: 30px;"><span>Remember, embezzlement is easy to miss and difficult to prove if your bookkeeping is sloppy or unsupervised. Dishonest employees are more tempted if they think that you are not watching them. &nbsp;</span></p> <p style="margin-top: 0px; margin-bottom: 0px; margin-left: 30px;">&nbsp;<span>&nbsp;</span></p> <p style="margin-top: 0px; margin-bottom: 0px; margin-left: 30px;"><span><strong> 8. Keep track of reimbursements and refunds</strong></span></p> <p style="margin-top: 0px; margin-bottom: 0px; margin-left: 30px;"><span>R</span><span>ecord and account for all insurance reimbursements, workers' compensation rebates, refunds for returned items, gift certificate rebates and the like.</span></p> <p style="margin-top: 0px; margin-bottom: 0px; margin-left: 30px;"><span><strong>&nbsp;</strong></span></p> <p style="margin-top: 0px; margin-bottom: 0px; margin-left: 30px;"><span><strong>9. Keep minimal cash on hand</strong>&nbsp;</span></p> <p style="margin-top: 0px; margin-bottom: 0px; margin-left: 30px;"><span>&nbsp;No cash should be brought to the office. All business receipts, including sale of gift certificates and promotional items, should first be accounted for and balanced on the sales ledger and then deposited with the regular daily deposits. Also make sure that gift certificate inventories are accurately maintained and kept in locked storage. Gift certificates sent in for redemption should be balanced monthly and all deposited funds accounted for. Most importantly, all excess cash should be deposited regularly into a money market or investment account that is only accessible by the owner. &nbsp;</span></p> <p style="margin-top: 0px; margin-bottom: 0px; margin-left: 30px;"><span>&nbsp;</span></p> <p style="margin-top: 0px; margin-bottom: 0px; margin-left: 30px;"><span><strong>10. Protect your payroll</strong>&nbsp;</span></p> <div style="margin-left: 30px;">Payroll account fraud is on the rise. Many payroll services offer services that allow you to give employees paper checks yet at the same time cover the payroll with a single debit from your account. The payroll service is then responsible for reconciling individual checks. Other options include Positive Pay programs or access cards. We strongly encourage you to look at using paperless options for payroll.<br /><em>Consider this situation:</em><span> An employee used his payroll check to get our client's bank account information. The employee then went to Office Depot and purchased checks that even the bank thought were legitimate. &nbsp;The thief used the counterfeit checks to pay personal bills.&nbsp;</span><span>&nbsp; </span><br /><br /><strong>11. Mandate vacations</strong><br />Require all office personnel to take at least five consecutive business days off every year. Open all mail, including email, in their absence.<span><span><br /><br />While you may not be able to prevent employee theft, you can minimize the opportunities. The Association of Certified Fraud Examiners has published the Small Business Fraud Prevention Manual, which can be found on their website, <a style="color: blue; text-decoration: underline;" track="on" href="http://r20.rs6.net/tn.jsp?llr=gc47yidab&et=1108834111805&s=2&e=001tXcttUOf0tDxDRwrvej6uw9YuMlfdD2Xmf_PltgKNzwbiRORnPHLiwvGlT5kJ-UZo-SiIh8Sp9UIIjR12mUScD-z2vyatHZXaqJCrdKEvhs=" shape="rect" linktype="1" target="_blank">www.acfe.com</a>, along with other resources if you want to learn more about employee fraud. </span>&nbsp; </span><br /><br /></div> <p style="margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 8pt;"><em>Sources: <a style="color: blue; text-decoration: underline;" track="on" href="http://r20.rs6.net/tn.jsp?llr=gc47yidab&et=1108834111805&s=2&e=001tXcttUOf0tArMfvUMqxan2odAU9cJ9tt3cKArjSTHqyWdjlkBRjYFcUZgPC-u_sht1vfkpYZVvTqe9U7x9HSuEHcFwVssGE_Pbqor-NuRAwnFm85S8mr7dGimyH0zd0fMIzHvDAvWNyvkBRO0NJ9AsKV0kiru7TJfhjTU_QJG9w=" shape="rect" linktype="1" target="_blank">Business Owner's Toolkit</a>; <a style="color: blue; text-decoration: underline;" track="on" href="http://r20.rs6.net/tn.jsp?llr=gc47yidab&et=1108834111805&s=2&e=001tXcttUOf0tAJ2zLq3b-aPv7_6-Z4iGTc-YWqM1w5ewMAttQMEgw-77DzZfEmGqamnEeE21euXR8IS_yuwAWRxeOB5XNKH03D04tSWgHfwp9eFmPNCep7aKsWvWGiV_erZPVPMo-yDqGRCdySzFKnd87v_czb-fq_yHi78U92WadhWSOCipy-pisYRWv7d8U0Q9UQMdXz7z0wZdged-TG_rapdnBWXoAUKlfoN3YiuSGcFURP2A39ABrzveS95bRh" shape="rect" linktype="1" target="_blank">Toolbox.com</a>; and <a style="color: blue; text-decoration: underline;" track="on" href="http://r20.rs6.net/tn.jsp?llr=gc47yidab&et=1108834111805&s=2&e=001tXcttUOf0tCacokpZzBCbX23FtgmXcxoxiT9BSQJbg1KfA19O4Od-hsfOwRl6ZN-KRCvQFfGstuDk8NYclsRKHUOXWVsv3N6j1NcgJ0hGKSfVUCerZ2LbJpSY-bWf2EAW5inH3qoSOaeGJuufo6ScGLV0XGioEm8hxPSRTy7AO0Y8QDrarc2clttjtZbr-A_wyX89uwwAmA=" shape="rect" linktype="1" target="_blank">Open Forum.com</a></em></span>&nbsp; &nbsp;</p> </td></tr></table><table style="background-color:#9EAFAA;margin-bottom:0px;" bgcolor="#9EAFAA" border="0" width="100%" cellspacing="0" cellpadding="0"> <tr> <td height="1" rowspan="1" colspan="1" align="left" /> </tr> </table> <a name="LETTER.BLOCK47"></a><table style="margin-bottom:0px;" border="0" width="100%" cellspacing="0" cellpadding="5" id="content_LETTER.BLOCK47"><tr><td rowspan="1" colspan="1"> <p style="color:#1F4858;font-family:Arial Black,Avant Garde;font-size:14pt;text-align: left; margin-top: 0px; margin-bottom: 0px;" width="99%" align="left">Balance Sheet ratios, FFS and your business review<br /><span style="color:#D78519;font-family:Arial,Helvetica,sans-serif;font-size:12pt;"><strong>RLS can help pave the way for a smooth, profitable review&nbsp;</strong></span></p> <div style="text-align: justify;" align="justify"><span style="font-family: Verdana,Geneva; font-size: 10pt;"><strong><img style="text-align: left;" height="117" vspace="5" border="0" name="ACCOUNT.IMAGE.106" hspace="5" width="117" src="http://ih.constantcontact.com/fs023/1103027403846/img/106.jpg" align="left">By Tammy Deaton, Accounting Services</img></strong><br /><em>Sparkmon & Associates, CPAs</em> <br /><p style="margin-top: 0px; margin-bottom: 0px;"><span>In preparation for operator business reviews, the regional finance representatives prepare trailing 12-month balance sheet ratios, also referred to as key ratios. This information is gathered via the FFS system of financial statement and debt summary data, which is transmitted on a monthly basis. </span></p><p style="margin-top: 0px; margin-bottom: 0px;"><span>Due to the way the data is imported from the FFS system by the regional offices, there could be times when the McDonald's key ratio results have errors or are missing information regarding unusual transactions during the TTM period. </span></p><p style="margin-top: 0px; margin-bottom: 0px;"><span>For example, we recently had a situation where a client was told they didn't meet the cash flow coverage target as calculated by McDonald's. The client informed his Accounting Services Representative and she worked with McDonald's to provide the pertinent information that was not accurately interpreted in the FFS-transmitted data. As it turned out, the client did meet the target for this ratio and their business review progressed smoothly from that point forward. </span></p><p style="margin-top: 0px; margin-bottom: 0px;"><span>The cash flow coverage ratio is critical in determining growth opportunities for operators, so it is important to make sure it is calculated correctly. We have seen situations where the wrong data was pulled by the region office, and we welcome the opportunity to work with the region office to ensure that they are using accurate measurements to determine your financial position.</span></p><p style="margin-top: 0px; margin-bottom: 0px;"><span>Sometimes organizations with a management company can run into circumstances where calculations can differ, particularly if the financial statement data for the management company is not transmitted to McDonald's each month. In these cases, it is possible the regional representative could understate or overstate the general and administrative (G&A) overhead for the organization, which would affect the overall ratios. </span></p><p style="margin-top: 0px; margin-bottom: 0px;"><span>McDonald's is now requesting that we transmit all management company results using FFS. We cannot do this without your specific permission. Therefore, you will be receiving an authorization form to sign and return if you agree to allow us to send McDonald's the management company financial information.</span></p><p style="margin-top: 0px; margin-bottom: 0px;"><span>The important thing to remember is you should always advise your ASR or Tax Representative when your business review is scheduled. We can prepare your TTM key ratios, taking into consideration any unusual activity for your organization, and advise you of the ratio results. If at any time during the business review process you find the results presented by McDonald's to be significantly different from ours, we can work with you and the regional representative to find the source of the difference and how best to resolve the issue.</span> &nbsp;</p></span></div> </td></tr></table><table style="background-color:#9EAFAA;margin-bottom:0px;" bgcolor="#9EAFAA" border="0" width="100%" cellspacing="0" cellpadding="0"> <tr> <td height="1" rowspan="1" colspan="1" align="left" /> </tr> </table><a name="LETTER.BLOCK44"></a><table style="margin-bottom:0px;" border="0" width="100%" cellspacing="0" cellpadding="5" id="content_LETTER.BLOCK44"><tr><td style="color:#000000;font-family:Verdana,Geneva;font-size:10pt;text-align:justify;" rowspan="1" colspan="1" align="justify"> <p style="color:#1F4858;font-family:Arial Black,Avant Garde;font-size:14pt;text-align: left; margin-top: 0px; margin-bottom: 0px;" width="99%" align="left">Senior citizens target of financial fraud <br /><span style="color:#D78519;font-family:Arial,Helvetica,sans-serif;font-size:12pt;"><strong>Scheme: The free-lunch seminar &nbsp;</strong></span></p> <p style="margin-top: 0px; margin-bottom: 0px;"><span><img style="text-align: right;" height="125" vspace="5" border="0" name="ACCOUNT.IMAGE.105" hspace="5" width="166" src="http://ih.constantcontact.com/fs023/1103027403846/img/105.jpg" align="right">Anyone can fall prey to a well-designed scam, but senior citizens are particularly vulnerable. </img></span></p> <p style="margin-top: 0px; margin-bottom: 0px;"><span>Financial predators often will seek out the elderly because they likely have money, are not as savvy about complex financial matters, may be more vulnerable due to physical or mental decline and are more willing than younger people to engage in conversations with salesmen. </span></p> <p style="margin-top: 0px; margin-bottom: 0px;"><span>Some of the more common schemes include the free-lunch seminar, telemarketing, emotional manipulation, false friendship and scams involving Medicare and Social Security.</span></p> <p style="margin-top: 0px; margin-bottom: 0px;"><span>Here is a closer look at one of the more popular schemes: The free lunch.</span></p> <p style="margin-top: 0px; margin-bottom: 0px;"><span>Many senior citizens are lured to sales pitches by being invited to a free-lunch seminar. These seminars are offered as ways for attendees to learn about investing, estate planning or strategies to minimize taxes. The real goal, more often than not though, is to try to sell a financial product to the audience.</span></p> <p style="margin-top: 0px; margin-bottom: 0px;"><span>Usually, the hard sales pitch occurs <span>after</span> the seminar during follow-up contacts from the speaker or sponsor. The salesman cashes in on seniors' natural desire to do something nice in return for being provided a pleasant meal. Too often, though, the products that are sold are risky or do not provide the same benefits as the investment the customer already has. The only one to benefit in many cases is the salesman who pockets handsome commissions. </span></p> <p style="margin-top: 0px; margin-bottom: 0px;"><span>These free-lunch tactics have been under scrutiny from securities regulators, such as the Financial Industry Regulatory Authority, or FINRA, the U.S. Securities and Exchange Commission and state regulators. In half the 100 cases recently investigated, the sales materials - including the invitations and advertisements for the events - contained claims that appeared to be exaggerated, misleading or otherwise unwarranted. Twelve percent of the seminars appeared to involve fraud, ranging from unfounded projections of returns to sales of fictitious products.</span></p> <p style="margin-top: 0px; margin-bottom: 0px;"><span>According to the Financial Industry Regulatory Authority, or <a style="color: blue; text-decoration: underline;" track="on" href="http://r20.rs6.net/tn.jsp?llr=gc47yidab&et=1108834111805&s=2&e=001tXcttUOf0tAJMy3QkLnJST1ZJ1en5YW9kKE6g2Rq-tLa_V2IAoHrBiMc5TrK8WjFq_3FNG52ZVXKMbjt6MMw1YU9KS3UmO7WzBb9wG5aT95RJ0CVceezbg3TgpivJzJ4HHxyoQyoHxG49rG0q3hr3z5CPGZCVFRk05hureO1NZhiaT_orObEddPgWnSMfGpxQAfEZQq1ulI=" shape="rect" linktype="1" target="_blank">FINRA</a>, seniors are a highly sought-after group. A </span><span>recent survey by the FINRA Investor Education Foundation showed that four out of five investors age 60 and older got at least one invitation to a free investment seminar in the past three years - and nearly 60 percent got six or more. Approximately 25 percent of those who received invitations reported that they attended at least one seminar in the three years. On the other hand, only about 9 percent older investors who do attend seminars actually buy anything, according to the FINRA study.</span></p> <p style="margin-top: 0px; margin-bottom: 0px;"><span>Still, the free-lunch tactic works, and education on the issues is the best defense. </span></p> <p style="margin-top: 0px; margin-bottom: 0px;"><strong>&nbsp;</strong></p> <p style="margin-top: 0px; margin-bottom: 0px;"><strong>What to do:</strong></p> <ul><li style="margin-top: 0px; margin-bottom: 0px;"><span>Ignore the invitation</span><span>.</span></li></ul> <p style="margin-top: 0px; margin-bottom: 0px;"><strong>If you still want to go:</strong></p> <ul><li style="margin-top: 0px; margin-bottom: 0px;"><span>R</span><span>esearch the issues that will be addressed ahead of time;</span><span>&nbsp;</span></li><li style="margin-top: 0px; margin-bottom: 0px;">Consult with a fee-only planner (visit <a style="color: blue; text-decoration: underline;" track="on" href="http://r20.rs6.net/tn.jsp?llr=gc47yidab&et=1108834111805&s=2&e=001tXcttUOf0tDYEy80W0uCtUZOwE0nEYA2iD1_XmT8_0mMplCKs5ayD84RUqCrheRUIXFHKbUDm0JBzkHD35Rp84H3DjAktXSv1LzI7_gw0DvEpp_6SScd4A==" shape="rect" linktype="1" target="_blank">findanadvisor.napfa.org</a>)</li><li style="margin-top: 0px; margin-bottom: 0px;">Review the free-lunch checklist provided by the <a style="color: blue; text-decoration: underline;" track="on" href="http://r20.rs6.net/tn.jsp?llr=gc47yidab&et=1108834111805&s=2&e=001tXcttUOf0tBuUm1yY-dEFiWwgRRtF_m_4GWiOXFJvtuFVA0W5TaFvjJXrfUZbNa_tcaifJt-D6W4ateAegdJeLnK4pHt-HStebw7f1AqfwO0d_MDBQFsIw==" shape="rect" linktype="1" target="_blank">AARP</a> to recognize shady practices; and</li><li style="margin-top: 0px; margin-bottom: 0px;">Invite someone you trust to attend with you.</li></ul> <p style="margin-top: 0px; margin-bottom: 0px;"><em>In our next newsletter, we will look at some common telemarketing schemes that can ensnare seniors and how to protect yourself or your loved ones from them.</em></p> <p style="margin-top: 0px; margin-bottom: 0px;">&nbsp;</p> <p style="margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 8pt;"><em>Sources: <a style="color: blue; text-decoration: underline;" track="on" href="http://r20.rs6.net/tn.jsp?llr=gc47yidab&et=1108834111805&s=2&e=001tXcttUOf0tAJMy3QkLnJST1ZJ1en5YW9kKE6g2Rq-tLa_V2IAoHrBiMc5TrK8WjFq_3FNG52ZVXKMbjt6MMw1YU9KS3UmO7WzBb9wG5aT95RJ0CVceezbg3TgpivJzJ4HHxyoQyoHxG49rG0q3hr3z5CPGZCVFRk05hureO1NZhiaT_orObEddPgWnSMfGpxQAfEZQq1ulI=" shape="rect" linktype="1" target="_blank">FINRA</a> and " Money Magazine, August 2011</em></span>&nbsp;</p> </td></tr></table><table style="background-color:#9EAFAA;margin-bottom:0px;" bgcolor="#9EAFAA" border="0" width="100%" cellspacing="0" cellpadding="0"> <tr> <td height="1" rowspan="1" colspan="1" align="left" /> </tr> </table> <a name="LETTER.BLOCK10"></a><table style="margin-bottom:0px;display: table;" border="0" width="100%" cellspacing="0" cellpadding="5" id="content_LETTER.BLOCK10"><tr><td rowspan="1" colspan="1"> <p style="color:#1F4858;font-family:Arial Black,Avant Garde;font-size:14pt;text-align: left; margin-top: 0px; margin-bottom: 0px;" width="99%" align="left">Hiring a veteran can save money<br /><span style="color:#D78519;font-family:Arial,Helvetica,sans-serif;font-size:12pt;text-align: justify;" align="justify"><b>Work Opportunity Tax Credit now includes veterans &nbsp;</b></span></p> <div style="color:#000000;font-family:Verdana,Geneva;font-size:10pt;text-align:justify;" align="justify"><span><img height="159" vspace="5" border="0" hspace="5" width="111" src="https://imgssl.constantcontact.com/ui/stock1/woman_soldier_flag.jpg" align="right" /></span>New legislation signed by President Barack Obama in November expands tax incentives to businesses that hire military veterans. The new law enhances the Work Opportunity Tax Credits for hiring qualified veterans. The credit available depends on the length of time the veteran was out of work: <ul><li>New hires that were jobless for <strong>at least six months</strong> are eligible for a credit of up to <strong>$5,600</strong>;</li><li>New hires that were jobless for <strong>less than six months</strong> are eligible for a credit of up to <strong>$2,400</strong>; and&nbsp;</li><li>New hires with service-connected disabilities that were jobless for <strong>more than six months</strong> can receive a credit of up to <strong>$9,600</strong>.</li></ul> <p style="margin-top: 0px; margin-bottom: 0px;">A veteran is an individual who is certified as having either served on active duty in the U.S. Armed Forces for more than 180 days or else has been discharged or released from active duty for a service-connected disability.</p> <p style="margin-top: 0px; margin-bottom: 0px;">These credits only apply to newly hired veterans who began working after <strong>Nov. 21, 2011</strong>, but prior to <strong>Jan. 1, 2013</strong>. &nbsp;</p> <p style="margin-top: 0px; margin-bottom: 0px;">Note that the new law does not extend the Work Opportunity tax Credits for other targeted groups. Those credits are still scheduled to expire on Dec. 31, 2011, although it remains to be seen if they will be extended. &nbsp;</p> </div> </td></tr></table> <table style="background-color:#9EAFAA;margin-bottom:0px;" bgcolor="#9EAFAA" border="0" width="100%" cellspacing="0" cellpadding="0"> <tr> <td height="1" rowspan="1" colspan="1" align="left" /> </tr> </table><a name="LETTER.BLOCK50"></a><table style="margin-bottom:0px;display: table;" border="0" width="100%" cellspacing="0" cellpadding="5" id="content_LETTER.BLOCK50"><tr><td rowspan="1" colspan="1"> <p style="color:#1F4858;font-family:Arial Black,Avant Garde;font-size:14pt;text-align: left; margin-top: 0px; margin-bottom: 0px;" width="99%" align="left">Sign the note!<br /><span style="color:#D78519;font-family:Arial,Helvetica,sans-serif;font-size:12pt;text-align: justify;" align="justify"><b>Loans to business should be supported by promissory note&nbsp; &nbsp;</b></span></p> <div style="color:#000000;font-family:Verdana,Geneva;font-size:10pt;text-align:justify;" align="justify"><img style="text-align: right;" height="118" vspace="5" border="0" name="ACCOUNT.IMAGE.107" hspace="5" width="163" src="http://ih.constantcontact.com/fs023/1103027403846/img/107.jpg" align="right">Business owners will often lend money to the business for operations. Generally, the owner expects to be repaid, so this is deemed a "shareholder loan." <br />If these loans are not accounted for properly, they may be reclassified by the IRS as a dividend, which could be taxable to the shareholder and non-deductible to the business - the worst of both worlds.<br />To avoid this situation, the loan must be documented by a promissory note. Promissory notes explain the tax consequences and legal considerations of the agreement between the business and the owner. Specifically stated in the promissory note is the amount payable to the owner, the interest rate on the loan and the maturity date of the loan. <br />All shareholder loans should be supported by a promissory note in order to mitigate any legal or tax ramifications that may ensue. Our office can prepare these promissory notes as we work on your tax return at the end of the year. Please be sure to sign the notes where indicated and return a copy to us. The original note should be kept with your permanent business records. If you have any questions, please give us a call. <br /></img></div> </td></tr></table><table style="background-color:#9EAFAA;margin-bottom:0px;" bgcolor="#9EAFAA" border="0" width="100%" cellspacing="0" cellpadding="0"> <tr> <td height="1" rowspan="1" colspan="1" align="left" /> </tr> </table></td> </tr> <tr> <td valign="top" width="100%" rowspan="1" colspan="1" align="left"> <table style="margin-bottom:0px;BACKGROUND-COLOR: #d1d1d1" bgcolor="#d1d1d1" border="0" width="100%" cellpadding="5" cellspacing="0" id="content_LETTER.BLOCK14"><tr><td style="color:#889B95;font-family:Arial,Helvetica,sans-serif;font-size:10pt;text-align:justify;" rowspan="1" colspan="1" align="justify"><span style="FONT-STYLE: italic; FONT-FAMILY: Arial, Helvetica, sans-serif; COLOR: #333333; FONT-SIZE: 8pt"><strong>The Internal Revenue Service requires us to inform you that any tax advice contained in this letter cannot be used for the purpose of avoiding penalties under the Internal Revenue Code or for promoting, marketing or recommending to another party any transaction or matter addressed herein.</strong></span></td></tr></table> </td> </tr> </table> </td> <td style="background-color:#b1bfc4;width:150px;" bgcolor="#b1bfc4" valign="top" width="150" rowspan="1" colspan="1" align="left"> <table border="0" width="100%" cellspacing="0" cellpadding="0"> <tr> <td style="padding-top:5px;padding-left:5px;padding-bottom:5px;padding-right:5px;" valign="top" width="100%" rowspan="1" colspan="1" align="left"> <table style="margin-bottom:0px;" border="0" width="100%" cellspacing="0" cellpadding="5"> <tr> <td style="color:#1f4858;font-family:Arial Black,Avant Garde;font-size:12pt;" valign="top" rowspan="1" colspan="1" align="center"> <b>In This Issue</b> </td> </tr> <tr><td rowspan="1" colspan="1" align="center"> <a style="color:#1f4858;font-family:Verdana,Geneva,Arial,Helvetica,sans-serif;font-size:10pt;" shape="rect" href="#LETTER.BLOCK6">Stop Employee Theft</a> </td></tr><tr><td rowspan="1" colspan="1" align="center"> <a style="color:#1f4858;font-family:Verdana,Geneva,Arial,Helvetica,sans-serif;font-size:10pt;" shape="rect" href="#LETTER.BLOCK47">Business Review Prep</a> </td></tr><tr><td rowspan="1" colspan="1" align="center"> <a style="color:#1f4858;font-family:Verdana,Geneva,Arial,Helvetica,sans-serif;font-size:10pt;" shape="rect" href="#LETTER.BLOCK44">Senior Fraud</a> </td></tr><tr><td rowspan="1" colspan="1" align="center"> <a style="color:#1f4858;font-family:Verdana,Geneva,Arial,Helvetica,sans-serif;font-size:10pt;" shape="rect" href="#LETTER.BLOCK10">Hire a Veteran</a> </td></tr><tr><td rowspan="1" colspan="1" align="center"> <a style="color:#1f4858;font-family:Verdana,Geneva,Arial,Helvetica,sans-serif;font-size:10pt;" shape="rect" href="#LETTER.BLOCK50">Promissory Note Promise</a> </td></tr><tr><td rowspan="1" colspan="1" align="center"> <a style="color:#1f4858;font-family:Verdana,Geneva,Arial,Helvetica,sans-serif;font-size:10pt;" shape="rect" href="#LETTER.BLOCK19">Merchant ID Update</a> </td></tr> </table> <table style="background-color:#9EAFAA;margin-bottom:0px;" bgcolor="#9EAFAA" border="0" width="100%" cellspacing="0" cellpadding="0" id="content_LETTER.BLOCK19"><tr><td height="1" rowspan="1" colspan="1" align="left" /></tr></table><table style="margin-bottom:0px;" border="0" width="100%" cellspacing="0" cellpadding="5" id="content_LETTER.BLOCK11"><tr><td style="color:#FFFFFF;font-family:Arial,Helvetica,sans-serif;font-size:10pt;" rowspan="1" colspan="1" align="center"> <div align="center"><span style="color: rgb(31, 72, 88);"><em><b>Visit us online</b></em></span></div> </td></tr><tr><td style="color:#1f4858;font-family:Verdana,Geneva,Arial,Helvetica,sans-serif;font-size:10pt;" rowspan="1" colspan="1" align="center"><a style="color: rgb(31, 72, 88); text-decoration: underline; font-weight: bold;" track="on" shape="rect" href="http://r20.rs6.net/tn.jsp?llr=gc47yidab&et=1108834111805&s=2&e=001tXcttUOf0tBC-wd_MjDpt01nP8FIz24aeHbeh39j1uCnAgzo-bntmke4zHsTDMbuvzF3qqxdlbjGUvC3HrQKy8VeFOfQLiP4IQi6j-rEw-Q=" linktype="link" target="_blank">www.sparkmon.com</a></td></tr></table> <table style="background-color:#9EAFAA;margin-bottom:0px;" bgcolor="#9EAFAA" border="0" width="100%" cellspacing="0" cellpadding="0"> <tr> <td height="1" rowspan="1" colspan="1" align="left" /> </tr> </table><table style="margin-bottom:0px;" border="0" width="100%" cellspacing="0" cellpadding="5" id="content_LETTER.BLOCK18"><tr><td style="color:#FFFFFF;font-family:Arial,Helvetica,sans-serif;font-size:10pt;" rowspan="1" colspan="1" align="center"> <div align="center"><span style="color: rgb(31, 72, 88);"><b><em>Have unclaimed property?</em><br /></b></span></div> </td></tr><tr><td style="color:#1f4858;font-family:Verdana,Geneva,Arial,Helvetica,sans-serif;font-size:10pt;" rowspan="1" colspan="1" align="center"><a style="color: rgb(31, 72, 88); text-decoration: underline; font-weight: bold;" track="on" shape="rect" href="http://r20.rs6.net/tn.jsp?llr=gc47yidab&et=1108834111805&s=2&e=001tXcttUOf0tDoXNAb6YlQRzv1itLQuxqWiwrD8sA6UYZ_EyfMm9YylYISJpBwfsq2pXcRxlBnhD_0iLg3qmgysUlq_uB-_X_aR4kJ-DTc3LNdakECsM_l4Q==" linktype="link" target="_blank">National Association of Unclaimed Property Administrators</a></td></tr></table><table style="background-color:#9EAFAA;margin-bottom:0px;" bgcolor="#9EAFAA" border="0" width="100%" cellspacing="0" cellpadding="0"> <tr> <td height="1" rowspan="1" colspan="1" align="left" /> </tr> </table><table style="margin-bottom:0px;" border="0" width="100%" cellspacing="0" cellpadding="5" id="content_LETTER.BLOCK22"><tr><td style="color:#FFFFFF;font-family:Arial,Helvetica,sans-serif;font-size:10pt;" rowspan="1" colspan="1" align="center"> <div align="center"><b><span style="color: rgb(31, 72, 88);"><em>NFCA Store Comparison Report</em></span><br /></b></div> </td></tr><tr><td style="color:#1f4858;font-family:Verdana,Geneva,Arial,Helvetica,sans-serif;font-size:10pt;" rowspan="1" colspan="1" align="center"><a style="color: rgb(31, 72, 88); 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color: rgb(31, 72, 88); font-family: Arial Black,Avant Garde;"><strong>Update your Merchant ID</strong></span><br /></td></tr><tr style="text-align: left;" align="left"><td rowspan="1" colspan="1"> <p style="margin-top: 0px; margin-bottom: 0px; text-align: justify;" align="justify"><span style="font-family: Times New Roman,Times; font-size: 11pt;">Many owner/operators have begun receiving letters from First Data (on behalf of Visa and MasterCard), American Express and/or Discover asking them to update Merchant ID (MID) profiles with current taxpayer information. <strong>It is important that all owner/operators respond immediately to these requests.</strong> Beginning in 2012, the IRS may require card companies that do not have correct tax identification information to withhold <strong>28 percent</strong> of the daily cashless transactions. </span></p> <p style="margin-top: 0px; margin-bottom: 0px; text-align: justify;" align="justify"><span style="font-family: Times New Roman,Times; font-size: 11pt;">Please contact our office if you need more information about this new law and what you need to comply.</span></p> <br /></td></tr></table><table style="background-color:#9EAFAA;margin-bottom:0px;" bgcolor="#9EAFAA" border="0" width="100%" cellspacing="0" cellpadding="0"> <tr> <td height="1" rowspan="1" colspan="1" align="left" /> </tr> </table><table style="margin-bottom:0px;" height="56" border="0" width="100%" cellspacing="0" cellpadding="5" id="content_LETTER.BLOCK13"><tr><td style="color:#FFFFFF;font-family:Arial,Helvetica,sans-serif;font-size:10pt;" rowspan="1" colspan="1" align="center"><br /></td></tr><tr><td style="color:#1f4858;font-family:Verdana,Geneva,Arial,Helvetica,sans-serif;font-size:10pt;" rowspan="1" colspan="1" align="center"><a track="on" shape="rect" href="http://r20.rs6.net/tn.jsp?llr=gc47yidab&et=1108834111805&s=2&e=001tXcttUOf0tBI_NUMfqWNeQoFmv2-wRA1B0OatCdJ_ZOxc2MFZ44H8yc_uZ_ls2C8N18A0hhO0P8bUTBPD-bLKcfOBk21BcGf" target="_blank"><img height="40" vspace="5" border="0" name="ACCOUNT.IMAGE.47" hspace="5" width="135" alt="IRS logo" src="http://ih.constantcontact.com/fs023/1103027403846/img/47.jpg" /></a></td></tr></table><table style="background-color:#9EAFAA;margin-bottom:0px;" bgcolor="#9EAFAA" border="0" width="100%" cellspacing="0" cellpadding="0"> <tr> <td height="1" rowspan="1" colspan="1" align="left" /> </tr> </table><table style="margin-bottom:0px;" border="0" width="100%" cellspacing="0" cellpadding="5" id="content_LETTER.BLOCK20"><tr><td style="color:#FFFFFF;font-family:Arial,Helvetica,sans-serif;font-size:10pt;" rowspan="1" colspan="1" align="center"> <div align="center"><b><span style="color: rgb(31, 72, 88);"><em>Check out updated lender rates</em></span><br /></b></div> </td></tr><tr><td style="color:#1f4858;font-family:Verdana,Geneva,Arial,Helvetica,sans-serif;font-size:10pt;" rowspan="1" colspan="1" align="center"><a style="color: rgb(31, 72, 88); 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