Description
Create a Word document, to write your responses and paste required screenshots. Use the Pomona Payment Data_F23.xlsx Excel data file that contains payments data for 2013 to 2016 for the City of Pomona. Use Excel for the requirements. Save the file as LastName FirstName Pomona Payment Final.xlsx. There are 55,629 records (check payments) and a header row. The 15 check amounts equal to $0 were checks that were lost in the mail and that were later reissued for the correct amount. Do not treat them as missing values. Use Word to show your screenshots for the requirements. Required: Use NigriniCycle template to run the required tests. Save NigriniCycle.xlsx as LastName FirstNameNigrini Final.xlsx. Write your responses in your Word document. Run the First Digit test on payment amount. Does the distribution conform with Benford’s Law? Provide support of your answer by either statistical evidence and/or chart.Run the First-Two Digits test. Does the distribution conform with Benford’s Law? Provide support of your answer by either statistical evidence and/or chart.Run the Summation test. Does the distribution conform with Benford’s Law? Provide support of your answer by either statistical evidence and/or chart. Run the Duplication test on the payments data. Provide a screenshot of the highest 10 duplicated payment amounts and the duplicated counts. Run the same-same-same test on the payments data. Define a duplicate to be the same vendor, the same date, and the same amount. Delete amounts under $50 since our audit resources are scarce. You should expect that such duplicates are rare because we are looking at the payment date and not the invoice date. Provide a screenshot of the first 10 rows of your results sorted by count and then amount descending Review your results in Question 2 & 3 Given limited audit resources which one or two duplicate payments would you audit? You can assume that payments to the state and payments to the bank are not errors, and that if they are errors that the recipient will give you a credit for the overpayment. The audit need not be an intensive review of all the supporting documents. Run the largest subset test on the payments data to show total payments of each merchant. Rank results based on total payments. Provide a screenshot of the top 10 merchants with largest total payments. Run the largest subset growth test on the payments data to show merchants with the largest growth in total payments from 2013-2014 (Period1) to 2015-2016 (Period2). Use “conditional formatting” to highlight top 10 merchants with largest subset growth in total payments from Period1 to Period2. Provide a screenshot of the results. The data does not contain the invoice numbers. Assume that if an invoice is paid twice that the second (erroneous) payment will be made 30 days or less after the first (correct) payment. Define a duplicate payment in the current dataset to be a payment to the same vendor, for the same amount, more than one day later and within 30 days. Run the same-same-different test looking for such duplicates. Run the test on all amounts over $1,000.00. Provide a screenshot of the first 20 rows of your results sorted by vendor name ascending Given limited audit resources it is probably not feasible to audit the “almost” duplicates. Based on the payments and the results would you be inclined to review the organizations controls to prevent duplicate payments?
Unformatted Attachment Preview
First
Count
1
2
3
4
5
6
7
8
9
Second
0
1
2
3
4
5
6
7
8
9
1
4
5
5
5
1
3
0
1
Count
3
2
1
1
4
3
3
2
2
4
FIRST AND SECOND DIGITS
Actual
Benford
Difference
0.040
0.301
-0.261
0.160
0.176
-0.016
0.200
0.125
0.075
0.200
0.097
0.103
0.200
0.079
0.121
0.040
0.067
-0.027
0.120
0.058
0.062
0.000
0.051
-0.051
0.040
0.046
-0.006
MAD =
Actual
0.120
0.080
0.040
0.040
0.160
0.120
0.120
0.080
0.080
0.160
Benford
Difference
0.120
0.000
0.114
-0.034
0.109
-0.069
0.104
-0.064
0.100
0.060
0.097
0.023
0.093
0.027
0.090
-0.010
0.088
-0.008
0.085
0.075
MAD =
Number of Records (N) and Sum of Amounts:
First Digit Test
Second Digit Test
First-Two Digits Test
Last-Two Digits Test
25
25
25
25
Second-Order Test
Summation Test
24
1274
AbsDiff
0.261
0.016
0.075
0.103
0.121
0.027
0.062
0.051
0.006
0.08022
Z-stat
2.627
0.211
0.833
1.404
1.867
0.139
0.899
0.707
0.138
AbsDiff
0.000
0.034
0.069
0.064
0.060
0.023
0.027
0.010
0.008
0.075
0.03699
Z-stat
0.005
0.219
0.784
0.725
0.661
0.056
0.114
0.181
0.134
0.986
FT Digit
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
Count
1
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
1
0
2
0
0
0
1
0
2
0
1
1
0
0
1
1
0
0
0
0
1
0
0
2
1
0
0
0
0
FIRST-ORDER TEST
Actual
Benford
Difference
0.040
0.041
-0.001
0.000
0.038
-0.038
0.000
0.035
-0.035
0.000
0.032
-0.032
0.000
0.030
-0.030
0.000
0.028
-0.028
0.000
0.026
-0.026
0.000
0.025
-0.025
0.000
0.023
-0.023
0.000
0.022
-0.022
0.000
0.021
-0.021
0.000
0.020
-0.020
0.000
0.019
-0.019
0.000
0.018
-0.018
0.000
0.018
-0.018
0.040
0.017
0.023
0.040
0.016
0.024
0.000
0.016
-0.016
0.080
0.015
0.065
0.000
0.015
-0.015
0.000
0.014
-0.014
0.000
0.014
-0.014
0.040
0.013
0.027
0.000
0.013
-0.013
0.080
0.013
0.067
0.000
0.012
-0.012
0.040
0.012
0.028
0.040
0.012
0.028
0.000
0.011
-0.011
0.000
0.011
-0.011
0.040
0.011
0.029
0.040
0.010
0.030
0.000
0.010
-0.010
0.000
0.010
-0.010
0.000
0.010
-0.010
0.000
0.010
-0.010
0.040
0.009
0.031
0.000
0.009
-0.009
0.000
0.009
-0.009
0.080
0.009
0.071
0.040
0.009
0.031
0.000
0.008
-0.008
0.000
0.008
-0.008
0.000
0.008
-0.008
0.000
0.008
-0.008
SECOND-ORDE
AbsDiff
0.001
0.038
0.035
0.032
0.030
0.028
0.026
0.025
0.023
0.022
0.021
0.020
0.019
0.018
0.018
0.023
0.024
0.016
0.065
0.015
0.014
0.014
0.027
0.013
0.067
0.012
0.028
0.028
0.011
0.011
0.029
0.030
0.010
0.010
0.010
0.010
0.031
0.009
0.009
0.071
0.031
0.008
0.008
0.008
0.008
Z-stat
0.035
0.466
0.403
0.345
0.292
0.243
0.198
0.155
0.115
0.077
0.041
0.007
0.702
0.686
0.672
0.115
0.142
0.633
1.827
0.611
0.601
0.591
0.289
0.573
2.126
0.556
0.374
0.393
0.534
0.527
0.450
0.468
0.508
0.502
0.496
0.491
0.554
0.480
0.475
2.746
0.617
0.461
0.457
0.452
0.448
FT Digit
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
Count
0
1
2
1
0
1
1
0
0
0
0
1
0
1
0
1
0
1
0
0
0
0
1
0
0
0
1
2
0
0
0
1
0
0
0
0
0
1
2
0
0
0
0
0
0
2
0
0
0
2
0
0
0
1
0
0
0
0
0
0
0
1
0
0
1
0
0
1
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
0
0
0
0
0
0.080
0.000
0.000
0.000
0.080
0.000
0.000
0.000
0.040
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.040
0.000
0.000
0.040
0.000
0.000
0.040
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.040
0.000
0.000
0.000
0.000
0.000
0.008
0.008
0.008
0.007
0.007
0.007
0.007
0.007
0.007
0.007
0.007
0.007
0.006
0.006
0.006
0.006
0.006
0.006
0.006
0.006
0.006
0.006
0.006
0.006
0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.004
0.004
0.004
0.072
-0.008
-0.008
-0.007
0.073
-0.007
-0.007
-0.007
0.033
-0.007
-0.007
-0.007
-0.006
-0.006
-0.006
-0.006
0.034
-0.006
-0.006
0.034
-0.006
-0.006
0.034
-0.006
-0.005
-0.005
-0.005
-0.005
-0.005
-0.005
-0.005
-0.005
-0.005
-0.005
-0.005
-0.005
-0.005
-0.005
-0.005
0.035
-0.005
-0.005
-0.004
-0.004
-0.004
MAD =
0.072
0.008
0.008
0.007
0.073
0.007
0.007
0.007
0.033
0.007
0.007
0.007
0.006
0.006
0.006
0.006
0.034
0.006
0.006
0.034
0.006
0.006
0.034
0.006
0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.035
0.005
0.005
0.004
0.004
0.004
0.01711
2.961
0.440
0.436
0.432
3.096
0.425
0.422
0.418
0.798
0.412
0.408
0.405
0.402
0.399
0.396
0.394
0.896
0.388
0.385
0.931
0.380
0.378
0.964
0.373
0.371
0.368
0.366
0.364
0.362
0.359
0.357
0.355
0.353
0.351
0.349
0.347
0.345
0.343
0.342
1.139
0.338
0.336
0.334
0.333
0.331
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
0
1
0
0
0
0
0
0
0
0
0
0
0
0
0
1
0
0
0
0
1
0
1
1
0
0
0
0
0
0
0
0
0
0
0
0
1
0
0
0
0
0
0
0
0
SECOND-ORDER TEST
Actual
Benford Difference AbsDiff
0.000
0.041
-0.041
0.041
0.042
0.038
0.004
0.004
0.083
0.035
0.049
0.049
0.042
0.032
0.009
0.009
0.000
0.030
-0.030
0.030
0.042
0.028
0.014
0.014
0.042
0.026
0.015
0.015
0.000
0.025
-0.025
0.025
0.000
0.023
-0.023
0.023
0.000
0.022
-0.022
0.022
0.000
0.021
-0.021
0.021
0.042
0.020
0.021
0.021
0.000
0.019
-0.019
0.019
0.042
0.018
0.023
0.023
0.000
0.018
-0.018
0.018
0.042
0.017
0.025
0.025
0.000
0.016
-0.016
0.016
0.042
0.016
0.026
0.026
0.000
0.015
-0.015
0.015
0.000
0.015
-0.015
0.015
0.000
0.014
-0.014
0.014
0.000
0.014
-0.014
0.014
0.042
0.013
0.028
0.028
0.000
0.013
-0.013
0.013
0.000
0.013
-0.013
0.013
0.000
0.012
-0.012
0.012
0.042
0.012
0.030
0.030
0.083
0.012
0.072
0.072
0.000
0.011
-0.011
0.011
0.000
0.011
-0.011
0.011
0.000
0.011
-0.011
0.011
0.042
0.010
0.031
0.031
0.000
0.010
-0.010
0.010
0.000
0.010
-0.010
0.010
0.000
0.010
-0.010
0.010
0.000
0.010
-0.010
0.010
0.000
0.009
-0.009
0.009
0.042
0.009
0.033
0.033
0.083
0.009
0.074
0.074
0.000
0.009
-0.009
0.009
0.000
0.009
-0.009
0.009
0.000
0.008
-0.008
0.008
0.000
0.008
-0.008
0.008
0.000
0.008
-0.008
0.008
0.000
0.008
-0.008
0.008
FT Digit
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
SUMMATION TEST
SumOfAmount
Actual
$102.17
0.080
$0.00
0.000
$0.00
0.000
$0.00
0.000
$0.00
0.000
$0.00
0.000
$0.00
0.000
$0.00
0.000
$0.00
0.000
$0.00
0.000
$0.00
0.000
$0.00
0.000
$0.00
0.000
$0.00
0.000
$0.00
0.000
$25.19
0.020
$26.57
0.021
$0.00
0.000
$56.43
0.044
$0.00
0.000
$0.00
0.000
$0.00
0.000
$32.12
0.025
$0.00
0.000
$69.19
0.054
$0.00
0.000
$36.08
0.028
$37.31
0.029
$0.00
0.000
$0.00
0.000
$40.55
0.032
$41.79
0.033
$0.00
0.000
$0.00
0.000
$0.00
0.000
$0.00
0.000
$46.64
0.037
$0.00
0.000
$0.00
0.000
$98.91
0.078
$50.38
0.040
$0.00
0.000
$0.00
0.000
$0.00
0.000
$0.00
0.000
0.000
0.042
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.042
0.000
0.000
0.000
0.000
0.042
0.000
0.042
0.042
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.042
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.008
0.008
0.008
0.007
0.007
0.007
0.007
0.007
0.007
0.007
0.007
0.007
0.006
0.006
0.006
0.006
0.006
0.006
0.006
0.006
0.006
0.006
0.006
0.006
0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.004
0.004
0.004
-0.008
0.034
-0.008
-0.007
-0.007
-0.007
-0.007
-0.007
-0.007
-0.007
-0.007
-0.007
-0.006
-0.006
-0.006
0.036
-0.006
-0.006
-0.006
-0.006
0.036
-0.006
0.036
0.036
-0.005
-0.005
-0.005
-0.005
-0.005
-0.005
-0.005
-0.005
-0.005
-0.005
-0.005
-0.005
0.037
-0.005
-0.005
-0.005
-0.005
-0.005
-0.004
-0.004
-0.004
0.008
0.034
0.008
0.007
0.007
0.007
0.007
0.007
0.007
0.007
0.007
0.007
0.006
0.006
0.006
0.036
0.006
0.006
0.006
0.006
0.036
0.006
0.036
0.036
0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.037
0.005
0.005
0.005
0.005
0.005
0.004
0.004
0.004
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
$110.51
$0.00
$0.00
$0.00
$118.56
$0.00
$0.00
$0.00
$63.66
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$71.41
$0.00
$0.00
$74.17
$0.00
$0.00
$77.80
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$94.29
$0.00
$0.00
$0.00
$0.00
$0.00
0.087
0.000
0.000
0.000
0.093
0.000
0.000
0.000
0.050
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.056
0.000
0.000
0.058
0.000
0.000
0.061
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.074
0.000
0.000
0.000
0.000
0.000
SUMMATION TEST
Benford Difference
0.011
0.069
0.011
-0.011
0.011
-0.011
0.011
-0.011
0.011
-0.011
0.011
-0.011
0.011
-0.011
0.011
-0.011
0.011
-0.011
0.011
-0.011
0.011
-0.011
0.011
-0.011
0.011
-0.011
0.011
-0.011
0.011
-0.011
0.011
0.009
0.011
0.010
0.011
-0.011
0.011
0.033
0.011
-0.011
0.011
-0.011
0.011
-0.011
0.011
0.014
0.011
-0.011
0.011
0.043
0.011
-0.011
0.011
0.017
0.011
0.018
0.011
-0.011
0.011
-0.011
0.011
0.021
0.011
0.022
0.011
-0.011
0.011
-0.011
0.011
-0.011
0.011
-0.011
0.011
0.026
0.011
-0.011
0.011
-0.011
0.011
0.067
0.011
0.028
0.011
-0.011
0.011
-0.011
0.011
-0.011
0.011
-0.011
AbsDiff
0.069
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.009
0.010
0.011
0.033
0.011
0.011
0.011
0.014
0.011
0.043
0.011
0.017
0.018
0.011
0.011
0.021
0.022
0.011
0.011
0.011
0.011
0.026
0.011
0.011
0.067
0.028
0.011
0.011
0.011
0.011
LAST-TWO DIGITS
LT Digit
CountOfLastTwoActual
Benford
00
2
0.080
0.010
01
0
0.000
0.010
02
0
0.000
0.010
03
0
0.000
0.010
04
0
0.000
0.010
05
0
0.000
0.010
06
0
0.000
0.010
07
0
0.000
0.010
08
1
0.040
0.010
09
1
0.040
0.010
10
0
0.000
0.010
11
0
0.000
0.010
12
1
0.040
0.010
13
0
0.000
0.010
14
0
0.000
0.010
15
0
0.000
0.010
16
0
0.000
0.010
17
2
0.080
0.010
18
0
0.000
0.010
19
1
0.040
0.010
20
0
0.000
0.010
21
0
0.000
0.010
22
2
0.080
0.010
23
0
0.000
0.010
24
0
0.000
0.010
25
0
0.000
0.010
26
0
0.000
0.010
27
0
0.000
0.010
28
0
0.000
0.010
29
2
0.080
0.010
30
0
0.000
0.010
31
1
0.040
0.010
32
0
0.000
0.010
33
0
0.000
0.010
34
1
0.040
0.010
35
0
0.000
0.010
36
0
0.000
0.010
37
0
0.000
0.010
38
1
0.040
0.010
39
0
0.000
0.010
40
0
0.000
0.010
41
1
0.040
0.010
42
0
0.000
0.010
43
0
0.000
0.010
44
0
0.000
0.010
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.076
-0.011
-0.011
-0.011
0.082
-0.011
-0.011
-0.011
0.039
-0.011
-0.011
-0.011
-0.011
-0.011
-0.011
-0.011
0.045
-0.011
-0.011
0.047
-0.011
-0.011
0.050
-0.011
-0.011
-0.011
-0.011
-0.011
-0.011
-0.011
-0.011
-0.011
-0.011
-0.011
-0.011
-0.011
-0.011
-0.011
-0.011
0.063
-0.011
-0.011
-0.011
-0.011
-0.011
0.076
0.011
0.011
0.011
0.082
0.011
0.011
0.011
0.039
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.045
0.011
0.011
0.047
0.011
0.011
0.050
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.063
0.011
0.011
0.011
0.011
0.011
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
0
0
0
0
0
0
0
0
0
0
1
1
1
0
0
0
0
0
0
1
0
1
0
0
0
0
0
0
0
0
0
0
0
0
1
1
0
0
0
0
0
0
0
0
0
0
1
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.040
0.040
0.040
0.000
0.000
0.000
0.000
0.000
0.000
0.040
0.000
0.040
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.040
0.040
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.040
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
92
93
94
95
96
97
98
99
0
0
0
0
0
1
0
0
25
0.000
0.000
0.000
0.000
0.000
0.040
0.000
0.000
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
TWO DIGITS
Difference
0.070
-0.010
-0.010
-0.010
-0.010
-0.010
-0.010
-0.010
0.030
0.030
-0.010
-0.010
0.030
-0.010
-0.010
-0.010
-0.010
0.070
-0.010
0.030
-0.010
-0.010
0.070
-0.010
-0.010
-0.010
-0.010
-0.010
-0.010
0.070
-0.010
0.030
-0.010
-0.010
0.030
-0.010
-0.010
-0.010
0.030
-0.010
-0.010
0.030
-0.010
-0.010
-0.010
AbsDiff
0.070
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.030
0.030
0.010
0.010
0.030
0.010
0.010
0.010
0.010
0.070
0.010
0.030
0.010
0.010
0.070
0.010
0.010
0.010
0.010
0.010
0.010
0.070
0.010
0.030
0.010
0.010
0.030
0.010
0.010
0.010
0.030
0.010
0.010
0.030
0.010
0.010
0.010
-0.010
-0.010
-0.010
-0.010
-0.010
-0.010
-0.010
-0.010
-0.010
-0.010
0.030
0.030
0.030
-0.010
-0.010
-0.010
-0.010
-0.010
-0.010
0.030
-0.010
0.030
-0.010
-0.010
-0.010
-0.010
-0.010
-0.010
-0.010
-0.010
-0.010
-0.010
-0.010
-0.010
0.030
0.030
-0.010
-0.010
-0.010
-0.010
-0.010
-0.010
-0.010
-0.010
-0.010
-0.010
0.030
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.030
0.030
0.030
0.010
0.010
0.010
0.010
0.010
0.010
0.030
0.010
0.030
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.030
0.030
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.030
-0.010
-0.010
-0.010
-0.010
-0.010
0.030
-0.010
-0.010
0.010
0.010
0.010
0.010
0.010
0.030
0.010
0.010
DATA PROFILE
Details
Amounts
Amounts
Amounts
Amounts
Amounts
10.00 and over
0.01 to 9.99
equal to zero
-0.01 to -9.99
-10.00 and under
Count
% of Total
$
25
0
0
0
0
————25
=========
100.00
0.00
0.00
0.00
0.00
————100.00
=========
$1,273.73
$0.00
$0.00
$0.00
$0.00
—————–$1,273.73
=============
14
=========
56.00
=========
$510.78
=============
0
=========
0.00
=========
$0.00
=============
Low-value Amounts
Amounts
0.01 to 50.00
High-value Amounts
Amounts
100,000 and higher
% of Total
100.00
0.00
0.00
0.00
0.00
————100.00
=========
40.10
=========
0.00
=========
0.350
0.300
PROPORTION
0.250
0.200
0.150
0.100
0.050
0.000
1
2
3
4
5
FIRST DIGITS
Actual
Benford
6
7
8
9
0.180
0.160
0.140
PROPORTION
0.120
0.100
0.080
0.060
0.040
0.020
0.000
0
1
2
3
4
5
SECOND DIGITS
Actual
Benford
6
7
8
9
0.090
0.080
0.070
PROPORTION
0.060
0.050
0.040
0.030
0.020
0.010
0.000
10
20
30
40
50
60
FIRST-TWO DIGITS
Actual
Benford
70
80
90
0.090
0.080
0.070
PROPORTION
0.060
0.050
0.040
0.030
0.020
0.010
0.000
10
20
30
40
50
60
FIRST-TWO DIGITS
Actual
Benford
70
80
90
0.11
0.10
0.09
0.08
PROPORTION
0.07
0.06
0.05
0.04
0.03
0.02
0.01
0.00
10
20
30
40
50
60
FIRST-TWO DIGITS
Actual
Benford
70
80
90
0.090
0.080
0.070
PROPORTION
0.060
0.050
0.040
0.030
0.020
0.010
0.000
00
10
20
30
40
50
60
LAST-TWO DIGITS
Actual
Benford
70
80
90
Rank
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
Date
1/2/2010
1/2/2010
1/2/2010
1/2/2010
1/2/2010
1/2/2010
1/2/2010
1/2/2010
1/2/2010
1/2/2010
1/2/2010
1/2/2010
1/2/2010
1/2/2010
1/2/2010
1/2/2010
1/2/2010
1/2/2010
1/2/2010
1/2/2010
1/2/2010
1/2/2010
1/2/2010
1/2/2010
1/2/2010
InvNum
0496J10
1726J10
2104J10
2445J10
3281J10
3822J10
3830I10
4143J10
4242J10
4325J10
4408J10
4410J10
4697J10
4812J10
5101J10
5280J10
5496J10
5611J10
5793J10
5884J10
6296J10
6585J10
6726J10
6882J10
6908J10
Amount
$36.08
$77.80
$34.97
$59.00
$59.56
$50.38
$26.57
$102.17
$25.19
$37.31
$74.17
$55.22
$40.55
$41.79
$55.29
$63.66
$71.41
$49.00
$94.29
$28.34
$28.09
$46.64
$49.91
$34.22
$32.12
First Dig Second Dig First-Two
$3
$6
$36
$7
$7
$77
$3
$4
$34
$5
$9
$59
$5
$9
$59
$5
$0
$50
$2
$6
$26
$1
$0
$10
$2
$5
$25
$3
$7
$37
$7
$4
$74
$5
$5
$55
$4
$0
$40
$4
$1
$41
$5
$5
$55
$6
$3
$63
$7
$1
$71
$4
$9
$49
$9
$4
$94
$2
$8
$28
$2
$8
$28
$4
$6
$46
$4
$9
$49
$3
$4
$34
$3
$2
$32
Instructions
are in the
Comment Box
in cell H2.
Sorted
$25.19
$26.57
$28.09
$28.34
$32.12
$34.22
$34.97
$36.08
$37.31
$40.55
$41.79
$46.64
$49.00
$49.91
$50.38
$55.22
$55.29
$59.00
$59.56
$63.66
$71.41
$74.17
$77.80
$94.29
$102.17
Diffs * 1000
First-Two Last-Two
8
$1,380.00
13
80
$1,520.00
15
97
$250.00
25
0
$3,780.00
37
56
$2,100.00
21
38
$750.00
75
57
$1,110.00
11
17
$1,230.00
12
19
$3,240.00
32
31
$1,240.00
12
17
$4,850.00
48
22
$2,360.00
23
55
$910.00
91
79
$470.00
47
29
$4,840.00
48
66
$70.00
70
41
$3,710.00
37
0
$560.00
56
29
$4,100.00
41
34
$7,750.00
77
9
$2,760.00
27
64
$3,630.00
36
91
$16,490.00
16
22
$7,880.00
78
12
ID
25422-2013
15398-2013
2631-2013
12556-2013
8301-2013
3806-2013
8240-2013
8730-2013
15337-2013
22980-2013
4179-2013
14696-2013
14862-2013
2972-2013
7266-2013
15117-2013
7704-2013
14331-2013
5993-2013
11142-2013
25096-2013
25887-2013
5630-2013
6267-2013
1516-2013
8801-2013
3605-2013
4800-2013
4588-2013
23266-2013
26207-2013
14500-2013
1180-2013
11486-2013
2168-2013
2232-2013
4587-2013
12903-2013
9073-2013
16496-2013
11062-2013
12059-2013
15936-2013
6021-2013
4799-2013
14127-2013
CheckNum GovCategory
555810 Education
555809 Education
555738 Education
555788 Education
555767 Education
555743 General Government
555766 Education
555771 Public Works
555808 Education
555875 General Government
2312 General Government
555799 Education
555803 General Government
555740 Education
555759 Public Works
555805 Education
555761 General Government
555793 Education
555753 Education
555778 Education
555885 Education
555891 Education
555752 Education
555755 Public Works
555733 Education
555772 General Government
555741 Education
555750 Education
555746 Education
555877 General Government
555892 Education
555794 Education
555732 Public Works
555780 General Government
555736 General Government
555737 Public Works
555745 Education
555789 General Government
555773 General Government
555813 General Government
555777 Public Works
555782 Education
555811 General Government
555754 General Government
555749 Education
555791 General Government
Department
SCHOOL ADMINISTRATION
SCHOOL ADMINISTRATION
SCHOOL ADMINISTRATION
SCHOOL ADMINISTRATION
SCHOOL ADMINISTRATION
OSPCD ADMINISTRATION
SCHOOL ADMINISTRATION
DEPARTMENT OF PUBLIC WORKS
SCHOOL ADMINISTRATION
OSPCD ADMINISTRATION
PERSONNEL DEPARTMENT
SCHOOL ADMINISTRATION
TRAFFIC AND PARKING
SCHOOL ADMINISTRATION
DEPARTMENT OF PUBLIC WORKS
SCHOOL ADMINISTRATION
WORKER COMPENSATION
SCHOOL ADMINISTRATION
SCHOOL ADMINISTRATION
SCHOOL ADMINISTRATION
SCHOOL ADMINISTRATION
SCHOOL ADMINISTRATION
SCHOOL ADMINISTRATION
DEPARTMENT OF PUBLIC WORKS
SCHOOL ADMINISTRATION
COUNCIL ON AGING
SCHOOL ADMINISTRATION
SCHOOL ADMINISTRATION
SCHOOL ADMINISTRATION
OSPCD ADMINISTRATION
SCHOOL ADMINISTRATION
SCHOOL ADMINISTRATION
DEPARTMENT OF PUBLIC WORKS
SOMERVILLE PUBLIC LIBRARY
RECREATION AND YOUTH
DEPARTMENT OF PUBLIC WORKS
SCHOOL ADMINISTRATION
TRAFFIC AND PARKING
POLICE DEPARTMENT
POLICE DEPARTMENT
DEPARTMENT OF PUBLIC WORKS
SCHOOL ADMINISTRATION
SOMERVILLE PUBLIC LIBRARY
TRAFFIC AND PARKING
SCHOOL ADMINISTRATION
ARTS COUNCIL
25886-2013
4600-2013
25044-2013
10002-2013
7601-2013
12016-2013
20166-2013
16396-2013
15828-2013
6337-2013
14758-2013
21726-2013
1943-2013
24443-2013
3664-2013
14156-2013
6975-2013
8115-2013
22017-2013
25167-2013
8073-2013
23529-2013
25086-2013
14590-2013
11069-2013
8088-2013
14816-2013
21215-2013
2729-2013
21138-2013
15146-2013
21423-2013
24070-2013
9353-2013
25651-2013
17889-2013
6809-2013
10494-2013
22040-2013
8695-2013
8628-2013
21550-2013
18169-2013
15164-2013
15165-2013
20392-2013
1602-2013
555890 Education
555747 Public Works
555883 Education
555775 Education
555760 Education
555781 Education
555817 Education
555812 General Government
555811 General Government
555756 General Government
555800 Education
555779 General Government
555735 General Government
555881 Education
555742 General Government
555792 Education
555758 General Government
555763 General Government
555873 Education
555886 General Government
555762 General Government
555878 Education
555884 General Government
555796 Public Works
555777 Public Works
555762 General Government
555801 General Government
555870 General Government
555739 General Government
555869 Education
555804 Education
555871 General Government
555880 General Government
555774 General Government
555888 General Government
555815 General Government
555757 Education
555776 Education
555874 Education
555770 Education
555769 Public Works
555872 Education
555816 General Government
555806 General Government
555807 General Government
555819 General Government
555734 General Government
SCHOOL ADMINISTRATION
DEPARTMENT OF PUBLIC WORKS
SCHOOL ADMINISTRATION
SCHOOL ADMINISTRATION
SCHOOL ADMINISTRATION
SCHOOL ADMINISTRATION
SCHOOL ADMINISTRATION
BOARD OF HEALTH
SOMERVILLE PUBLIC LIBRARY
COUNCIL ON AGING
SCHOOL ADMINISTRATION
TRAFFIC AND PARKING
POLICE DEPARTMENT
SCHOOL ADMINISTRATION
WORKER COMPENSATION
SCHOOL ADMINISTRATION
RECREATION AND YOUTH
TRAFFIC AND PARKING
SCHOOL ADMINISTRATION
COUNCIL ON AGING
COUNCIL ON AGING
SCHOOL ADMINISTRATION
POLICE DEPARTMENT
DEPARTMENT OF PUBLIC WORKS
DEPARTMENT OF PUBLIC WORKS
COUNCIL ON AGING
ARTS COUNCIL
TRAFFIC AND PARKING
SOMERVILLE PUBLIC LIBRARY
SCHOOL ADMINISTRATION
SCHOOL ADMINISTRATION
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AUDITING DEPARTMENT
BOARD OF HEALTH
SCHOOL ADMINISTRATION
SCHOOL ADMINISTRATION
SCHOOL ADMINISTRATION
SCHOOL ADMINISTRATION
DEPARTMENT OF PUBLIC WORKS
SCHOOL ADMINISTRATION
AUDITING DEPARTMENT
BOARD OF HEALTH
BOARD OF HEALTH
COUNCIL ON AGING
BOARD OF HEALTH
25194-2013
4710-2013
16998-2013
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11331-2013
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6926-2013
7742-2013
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593-2013
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556149 Public Works
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555967 Public Works
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556143 Education
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556126 General Government
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556148 Education
555999 General Government
556136 Public Works
556132 Public Works
555967 Public Works
555978 Public Works
556135 Public Works
555895 Education
555895 Education
556100 Education
555912 Education
556000 General Government
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555992 General Government
555996 Education
556020 Education
555928 Education
DEPARTMENT OF PUBLIC WORKS
DEPARTMENT OF PUBLIC WORKS
SCHOOL ADMINISTRATION
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RECREATION AND YOUTH
SCHOOL ADMINISTRATION
RECREATION AND YOUTH
SCHOOL ADMINISTRATION
DEPARTMENT OF PUBLIC WORKS
TREASURY DEPARTMENT
TREASURY DEPARTMENT
TREASURY DEPARTMENT
DEPARTMENT OF PUBLIC WORKS
DEPARTMENT OF PUBLIC WORKS
DEPARTMENT OF PUBLIC WORKS
EXEC – CAPITAL PROJ MGMT
TREASURY DEPARTMENT
DEPARTMENT OF PUBLIC WORKS
TREASURY DEPARTMENT
DEPARTMENT OF PUBLIC WORKS
COUNCIL ON AGING
OSPCD ADMINISTRATION
DEPARTMENT OF PUBLIC WORKS
OSPCD ADMINISTRATION
DEPARTMENT OF PUBLIC WORKS
SCHOOL ADMINISTRATION
DEPARTMENT OF PUBLIC WORKS
DEPARTMENT OF PUBLIC WORKS
OSPCD ADMINISTRATION
DEPARTMENT OF PUBLIC WORKS
SCHOOL ADMINISTRATION
OFFICE OF MAYOR
DEPARTMENT OF PUBLIC WORKS
DEPARTMENT OF PUBLIC WORKS
DEPARTMENT OF PUBLIC WORKS
DEPARTMENT OF PUBLIC WORKS
DEPARTMENT OF PUBLIC WORKS
SCHOOL ADMINISTRATION
SCHOOL ADMINISTRATION
SCHOOL ADMINISTRATION
SCHOOL ADMINISTRATION
POLICE DEPARTMENT
ARTS COUNCIL
TREASURY DEPARTMENT
SCHOOL ADMINISTRATION
SCHOOL ADMINISTRATION
SCHOOL ADMINISTRATION
6433-2013
22906-2013
41334
26041-2013
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1608-2013
5830-2013
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5029-2013
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1899-2013
24285-2013
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15778-2013
6900-2013
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3675-2013
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10464-2013
15206-2013
16717-2013
9573-2013
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2030-2013
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15675-2013
26019-2013
16016-2013
21748-2013
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555964 General Government
556124 Education
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556104 Education
555904 Education
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556058 Public Works
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555934 Public Works
555944 Education
555909 Education
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555921 Public Works
556032 Education
556028 Education
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555940 Education
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555995 Public Works
556053 Education
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555995 General Government
556026 General Government
555912 General Government
556110 Public Works
556059 General Government
556163 General Government
556062 General Government
556108 Education
556024 General Government
556131 Education
IT DEPARTMENT CITY HALL
SCHOOL ADMINISTRATION
BOARD OF HEALTH
SCHOOL ADMINISTRATION
SCHOOL ADMINISTRATION
SCHOOL ADMINISTRATION
SCHOOL ADMINISTRATION
DEPARTMENT OF PUBLIC WORKS
SCHOOL ADMINISTRATION
DEPARTMENT OF PUBLIC WORKS
SCHOOL ADMINISTRATION
SCHOOL ADMINISTRATION
IT DEPARTMENT CITY HALL
SCHOOL ADMINISTRATION
DEPARTMENT OF PUBLIC WORKS
SCHOOL ADMINISTRATION
SCHOOL ADMINISTRATION
SCHOOL ADMINISTRATION
FIRE DEPT HEADQUARTERS
DEPARTMENT OF PUBLIC WORKS
IT DEPARTMENT CITY HALL
DEPARTMENT OF PUBLIC WORKS
SCHOOL ADMINISTRATION
SCHOOL ADMINISTRATION
SCHOOL ADMINISTRATION
POLICE DEPARTMENT
DEPARTMENT OF PUBLIC WORKS
SCHOOL ADMINISTRATION
DEPARTMENT OF PUBLIC WORKS
POLICE DEPARTMENT
IT DEPARTMENT CITY HALL
IT DEPARTMENT CITY HALL
WORKER COMPENSATION
POLICE DEPARTMENT
DEPARTMENT OF PUBLIC WORKS
SCHOOL ADMINISTRATION
SCHOOL ADMINISTRATION
FIRE DEPT HEADQUARTERS
OSPCD ADMINISTRATION
AUDITING DEPARTMENT
DEPARTMENT OF PUBLIC WORKS
POLICE DEPARTMENT
OSPCD ADMINISTRATION
FIRE DEPT HEADQUARTERS
SCHOOL ADMINISTRATION
OSPCD ADMINISTRATION
SCHOOL ADMINISTRATION
25658-2013
10027-2013
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21799-2013
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15419-2013
20368-2013
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22197-2013
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25539-2013
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556162 General Government
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556060 Education
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556030 Education
556056 General Government
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556055 General Government
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555916 Public Works
556072 Education
556161 General Government
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556066 General Government
556162 Education
556046 Public Works
556109 Public Works
556122 Education
556128 General Government
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556108 Education
556011 General Government
556001 General Government
556075 Public Works
555903 Public Works
556004 General Government
555939 Education
555913 General Government
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556121 General Government
556147 Education
555933 General Government
555912 Education
555984 Education
555981 General Government
555990 Public Works
556119 Education
556017 Education
556045 Education
556123 Education
555987 Education
556071 General Government
PURCHASING DEPARTMENT
SCHOOL ADMINISTRATION
SCHOOL ADMINISTRATION
SCHOOL ADMINISTRATION
SCHOOL ADMINISTRATION
SCHOOL ADMINISTRATION
POLICE DEPARTMENT
SCHOOL ADMINISTRATION
SCHOOL ADMINISTRATION
SCHOOL ADMINISTRATION
OSPCD ADMINISTRATION
COUNCIL ON AGING
SCHOOL ADMINISTRATION
DEPARTMENT OF PUBLIC WORKS
SCHOOL ADMINISTRATION
POLICE DEPARTMENT
OSPCD ADMINISTRATION
POLICE DEPARTMENT
SCHOOL ADMINISTRATION
DEPARTMENT OF PUBLIC WORKS
DEPARTMENT OF PUBLIC WORKS
SCHOOL ADMINISTRATION
OSPCD ADMINISTRATION
COUNCIL ON AGING
SCHOOL ADMINISTRATION
COMMUNICATIONS DEPARTMENT
FIRE DEPT HEADQUARTERS
DEPARTMENT OF PUBLIC WORKS
DEPARTMENT OF PUBLIC WORKS
SOMERVILLE PUBLIC LIBRARY
SCHOOL ADMINISTRATION
FIRE DEPT HEADQUARTERS
SOMERVILLE PUBLIC LIBRARY
POLICE DEPARTMENT
FIRE DEPT HEADQUARTERS
SCHOOL ADMINISTRATION
WORKER COMPENSATION
SCHOOL ADMINISTRATION
SCHOOL ADMINISTRATION
FIRE DEPT HEADQUARTERS
DEPARTMENT OF PUBLIC WORKS
SCHOOL ADMINISTRATION
SCHOOL ADMINISTRATION
SCHOOL ADMINISTRATION
SCHOOL ADMINISTRATION
SCHOOL ADMINISTRATION
PURCHASING DEPARTMENT
20274-2013
7201-2013
25239-2013
12471-2013
22218-2013
6465-2013
7208-2013
14802-2013
21773-2013
21790-2013
21794-2013
25031-2013
6841-2013
14591-2013
8189-2013
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841-2013
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14903-2013
22142-2013
26158-2013
4826-2013
25025-2013
12850-2013
3979-2013
2662-2013
4791-2013
18161-2013
25021-2013
25029-2013
23501-2013
17192-2013
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20830-2013
17488-2013
1181-2013
3331-2013
16939-2013
21201-2013
2870-2013
11913-2013
14654-2013
16478-2013
8873-2013
556079 Education
555972 Public Works
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556021 General Government
556118 Education
555964 General Government
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556037 Education
556108 Education
556108 Education
556108 Education
556153 Public Works
555965 General Government
556033 Public Works
555983 Education
556050 Education
555895 Education
555914 Education
556139 General Government
556014 Education
556015 Education
556044 General Government
556115 Education
556169 Education
555946 Public Works
556152 Public Works
556027 Public Works
555936 General Government
555919 Education
555945 Public Works
556076 General Government
556152 General Government
556153 General Government
556130 Public Works
556072 General Government
555986 General Government
556087 Public Works
556072 General Government
555897 Public Works
555929 General Government
556069 Education
556099 General Government
555925 Education
556004 General Government
556034 Public Works
556065 Education
555989 Education
SCHOOL ADMINISTRATION
DEPARTMENT OF PUBLIC WORKS
SCHOOL ADMINISTRATION
COUNCIL ON AGING
SCHOOL ADMINISTRATION
SOMERVILLE PUBLIC LIBRARY
SOMERVILLE PUBLIC LIBRARY
SCHOOL ADMINISTRATION
SCHOOL ADMINISTRATION
SCHOOL ADMINISTRATION
SCHOOL ADMINISTRATION
DEPARTMENT OF PUBLIC WORKS
RECREATION AND YOUTH
DEPARTMENT OF PUBLIC WORKS
SCHOOL ADMINISTRATION
SCHOOL ADMINISTRATION
SCHOOL ADMINISTRATION
SCHOOL ADMINISTRATION
ARTS COUNCIL
SCHOOL ADMINISTRATION
SCHOOL ADMINISTRATION
ARTS COUNCIL
SCHOOL ADMINISTRATION
SCHOOL ADMINISTRATION
DEPARTMENT OF PUBLIC WORKS
DEPARTMENT OF PUBLIC WORKS
DEPARTMENT OF PUBLIC WORKS
WORKER COMPENSATION
SCHOOL ADMINISTRATION
DEPARTMENT OF PUBLIC WORKS
EXEC – CAPITAL PROJ MGMT
FIRE DEPT HEADQUARTERS
FIRE DEPT HEADQUARTERS
DEPARTMENT OF PUBLIC WORKS
TREASURY DEPARTMENT
IT DEPARTMENT CITY HALL
DEPARTMENT OF PUBLIC WORKS
FIRE DEPT HEADQUARTERS
DEPARTMENT OF PUBLIC WORKS
FIRE DEPT HEADQUARTERS
SCHOOL ADMINISTRATION
COUNCIL ON AGING
SCHOOL ADMINISTRATION
IT DEPARTMENT CITY HALL
DEPARTMENT OF PUBLIC WORKS
SCHOOL ADMINISTRATION
SCHOOL ADMINISTRATION
6268-2013
25774-2013
24304-2013
5002-2013
5589-2013
6035-2013
22154-2013
25285-2013
23498-2013
11940-2013
5579-2013
20921-2013
12027-2013
1144-2013
18004-2013
2804-2013
26197-2013
17923-2013
3910-2013
7016-2013
11387-2013
5000-2013
5001-2013
21128-2013
20878-2013
17666-2013
20983-2013
17615-2013
22304-2013
22809-2013
1551-2013
1849-2013
1464-2013
12209-2013
4946-2013
25219-2013
20387-2013
1820-2013
1955-2013
2160-2013
12121-2013
12510-2013
16877-2013
22947-2013
24365-2013
26242-2013
26250-2013
555962 Public Works
556162 Education
556138 Education
555952 General Government
2313 Education
555958 Public Works
556116 General Government
556158 Public Works
556129 Public Works
556006 General Government
2315 Education
556091 General Government
556008 Education
555896 Public Works
556073 Education
555922 Education
556170 Public Works
556072 General Government
555935 Education
555968 Education
556003 Education
555950 General Government
555951 General Government
556097 Education
556090 Education
556072 Education
556092 Education
556072 Education
556120 Education
556122 Education
555903 General Government
555907 General Government
555901 General Government
556012 General Government
555949 General Government
556155 General Government
556082 Education
555906 General Government
555911 General Government
555915 Ge
