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1
COMPARISON of a few Allegations between
Bill Grant / Billy Whitford
and
Bruce Ibbetson / Donna Warwick
City of Newport Beach, City Attorney Letter
Dated, March 26, 2019
Introduction
We join the members of the NAC and Newport Beach communities in support of
the NAC and all of its many programs.
We value highly the trust that each of you, the city and the NAC membership
places in us as stewards of the NAC and its public property, assets, and funds.
Our simple goal is to ensure this valuable community asset remains viable and
can be enjoyed by the NAC membership for generations to come.
Bruce Ibbetson, NAC Board of Directors
Donna Warwick, NAC Board of Directors
Example: Allegation that there was a hidden microphone located
inside a ceiling the above the NAC boardroom;
Responses From
Bruce Ibbetson, NAC Board of Directors
Donna Warwick, NAC Board of Directors
Spy Microphone Was Installed in Acoustical Ceiling
Time and Was Hidden By White, Perforated Tape
Covering Head of Microphone
*Head of spy mic was approximately V in
diameter
PI(IURF 01 IYPF OF NIIC
FACT: A spy microphone was installed in the ceiling of the NAC Boardroom and was purposefully disguised to be hidden
from view.
Example: Allegation that there was a hidden microphone located
inside a ceiling the above the NAC boardroom;
Responses From
Bruce Ibbetson, NAC Board of Directors
Donna Warwick, NAC Board of Directors
Z
\4t**
� p
! q
A k 5
g #
CEILING TILE WITH TAPE COVERING MIC TIP
I
Here is Messers Bill Grant and Whitford's definition of a spy microphone "in plain sight."
This very same, slanted definition of "in plain sight" or truth has been used throughout the Whitford/Grant
response to the city to obscure, deflect, or deny many facts
Example: Hanzich Report
Responses From
Bruce Ibbetson, NAC Board of Directors
Donna Warwick, NAC Board of Directors
This claim could not be further from the truth and
is another example of intentional deceit.
In his letter, Hanzich does not call into question
the veracity of the report findings.
Rather, Hanzich states that because Board
member, Jon Van Cleave, provided the report to
and tipped off the employee under review, that his
report could no longer be relied upon as
underlying evidence due to its unauthorized
disclosure.
N
Example: Hanzich Report
C. The Hanzich Report Was Declared by Hanzich to Be Unreliable.
Underscoring the incompleteness of the Hanzich preliminary report, 43 days after it was
dated, Hanzich effectively retracted the preliminary report. In a letter dated July 13, 2017,
Hanzich explained that it did not make any determinations of wrongdoing and effectively
denounced any reliance on its preliminary report by sending a letter to Mr. Ibettson, Ms.
Warwick and the NAC in which Hanzich stated:
"I have not made a determination regarding the involvement of any NAC
employee with respect to potential misconduct and thereby refuted any characterization of
the acts and conduct of the board of directors and employees of the Newport Aquatic
Center as being wrongful, improper, illegal or inappropriate. Regrettably, the Board can
no longer rely on my report as the underlying evidence and conclusions were
compromised due to the unauthorized disclosure."
Despite the disclaimer of reliability by Hanzich, Mr. Ibettson and Ms. Warwick have
continued to cite and use the I lanzich report as the basis of their vitriolic accusations against us
and the NAC as exemplified by the pleadings and Ms. Warwick's declaration in support of the
application for the appointment of a receiver. Their use and distortions of it as the basis for their
accusations should be rejected by everyone who makes an honest and critical evaluation of it.
Whitford/Grant state that Hanzich declared his report to be unreliable
Example: Hanzich Report
Hanzich & Company
Certified Public Accountants
Rrtice Ibhelson
I)o ma Warwick
NAC liomd ulDirector iMcmhrr,
NA(' Netvporl Aqumic ('oiler
I WhileclilIs Ih'ive
Newport licach, CA 92660
Actual Letter in its entirety from
David Hanzich, CPA
1600 Dove St., suite 111
Newport Beach, California 92660
(949)724-1820 Fox (949) 861.2404
Re: l+financial Analysis of the Internal Accounting System of
NAC Newport Aqualic Centel-
To
enter
To the Board of
I was informed Ihat the Huard of I)ircchas ha, provided it Copy of lily report to an
employer of the nr}';iniraliun. IicrwW of your actions, you may he in breath of our
cogagcmcnl ;igrccmcol daml Septemhcr 11)• 2111(,, and Could Ire responsible for any
uonol�ic�lalrtagcs 111111 1 incur.
tipL ail ically, oar cnyagenrent agreement specifics the following: 1W understand that
nal financial onolvvir' ivill he used by the client to assist thein with their,inaneiul
rr�pon %ibilitiev relater( to the operalians )%the Ur-ganization. Also, our report nrny not
Ire -.veal !�y 1!u' elirnt or any other perv'on fen• tiny Dilor par7urtr willuud aro• prior
written consent, Which arty be goaded or Wilhheld in our ah,ulute discretion.,,
l'hc reporl provided to you indicate. Illm Bother inquiry Willi employee, ;uul an analysis
of addilion;d finaociul record, should hr culnpicted hefure providinp the Board Willi a
Baal rcporl. Based upon lily preliminary rcporl, I have not I11MIL' a (100 111111111 ion
Regreuuhly, the Hoard Can no longer rely on illy report as the underlying evidence
Conclusion, won• compromised title to die onaulhori/.Cd disclosure.
See the attachell copy o c t ,
V
I r, ul V. lh r.ieh, A M13A r113v CVA ('IT CPI,
"Regrettably, the Board can no longer rely on
my report as the underlying evidence and
conclusions were compromised
due to the unauthorized -disclosures-'
FACT: The Hanzich report was never found to be unreliable and was not retracted because it was incomplete. Hanzich
advised that it could no longer be used due to its unauthorized disclosure.
Example: 24. Allegation that the NAC credit cards were used by employees for personal expenses,
including, but not limited to, fuel, groceries, lunches, clothing, sunglasses, Halloween costumes,
and home fixtures;
30. Alle@ation That NAC Credit Cards Were Used by Employees lin' personal
Expenses. Including but Not Limited '10. FUCI. Groceries Lunches Clothing,
Sunglasses, Ilalloween Costumes, and l Ionic Fixtures.
Select NAC staff members use credit cards to conduct business on behalf ol' the NAC and
have been doing so fix years. We thoroughly investigated the criticisms that were made
regarding the use of credit cards and determined that there were no abuses or misuses of then.
Because the "allegation' identified in your letter entails tens of thousands of transactions, we
request that if you desire to know more about sonic specific transaction to specifically identify it.
Combing through tens of thousands ol' transactions to respond to your inquiry is not a task that
we can perfium even in the time that you courteously extended for its to respond.
Responses From
Bruce Ibbetson, NAC Board of Directors
Donna Warwick, NAC Board of Directors
In our limited review of original vendor receipts,
we have found many purchases for home
improvement items that are of no benefit to the
NAC.
For example:
• Residential Pet Door
• Home Depot
• Jan 31, 2014.
Their "thorough" investigation obviously yielded
different findings than ours as we will state that
purchasing a pet door with an NAC credit card
is abusing or misusing the public's funds.
FACT: There are countless examples of personal items purchased using NAC credit cards
Example: 24. Allegation that the NAC credit cards were used by employees for personal expenses,
including, but not limited to, fuel, groceries, lunches, clothing, sunglasses, Halloween costumes, and
home fixtures;
Responses From
Bruce Ibbetson, NAC Board of Directors
Donna Warwick, NAC Board of Directors
NAC financial records reflect the purchase of many items which are either
personal in nature and/or unrelated to the NAC.
Here are just a few, selected examples: Small Pet Door
Original Nome Depot Receipt Home De of Product Qescri tion and Images
yu0ltl0 H40a: 130
rw, --r Hwlwr
w 94:.: 0373017—
Store - 8 I.SIA INN
A5 ul of !39)3014
SAIF�]
SA,C5 MIDI HA,i: :8]/)9/39]4
8000-94r-I/e UO+1H 10.9/
8809-W>-)30 CR9(tH 10 90
8800-698-505 'W 5r01'
8090.314-fi15 iOAx A95UIH1 17
BE
b.tl0-134Iil i4111 PN 1.07
... M -X31-9U5 4lpll P[t 9P 19.99
- ]1-111 tll Ub9 3.99
.•-� •.•. ..- ...--50619]N 72.19
Splf.S iAt 5.18
IOTA, 511.0'/
•r9ixm1 ra¢ ro
MIT11 <MIkX9 359Wl91690 tlr IH M16 9A'
Vans 1145 8r.3 =1 Te xler 4F54741
6609680y 1]n63 01j7h/)0]Y
,nt4 i] Prtii1A1 01:'1 HM
SAtNS VU511 X8 Upt[: DI ()9f30:n
0000 .1 888 ri FM 1CIOTOTAI. 4-9h
1— 1. O.39
UlA, 15 9
-I.HHR ... .9001
AXIIXJUUPXUII 0FM11 S.M
AUn, (O0f 3396fi5 A
.. (rens UA5 "a 0459
UJ it 91 39 ]0 <
888{ U
{,f 13 r 54341 01:55 M
SACr.S r1X9 .1f t 01(29/)814
9899-tN1-su'. —Ir 1-11L .atl
SUD+mA, e,{x
5Au9
IM o.e9
n ni 49.16
-A00809t11 —41 DG831
1
A,ffM 81X( 530398
...trent t5C6,1HtOl U09 ]3
95rn�4 i1 XI9�711,
(1) Small Pet Dour
NAC General Ledger Entry: Shop Equipment and Supplies
Ideal Pet )
6.25 in. x 6.25 in. Small Cat (=lap Cat
Door with Plastic Frame And Rigid Flap
At *,I (192).
• Provides the freed-, you, pet deserves wtule koepn]y pests wl
• 4 -way controllable lock systern
• Simple installation i
^+ PoVY 9374 ,.,...
( 7197
FACT. NRC's investigation did not identify the purchase of a pet door as personal or a mis-use of public funds.
Example: 24. Allegation that the NAC credit cards were used by employees for personal expenses,
including, but not limited to, fuel, groceries, lunches, clothing, sunglasses, Halloween costumes,
and home fixtures;
30. Allegation That NAC Credit Cards Were Used by Employees for Personal
1?xnenses. Including but Not Limited 7b, Fuel, G -occrics bunches Clothim"
Sunglasses, I lallowecn Costumes, and I tome Fixtures.
Select NAC staff members use credit cards to conduct business on behalf of the NAC and
have been doing so for years. We thoroughly investigated the criticisms that were made
regarding the use of credit cards and determined that there were no abuses or misuses of them.
13ecause the "allegation" identified in your letter entails lens of thousands of transactions, we
request that if you desire to know more about some speeific transaction to specifically identify it.
Combing through tens of thousands of transactions to respond to your inquiry is not a task that
we can perfin n even in the time that you caurtcously extended for us to respond.
Responses From
Bruce Ibbetson, NAC Board of Directors
Donna Warwick, NAC Board of Directors
In our limited review of original vendor receipts,
we have found many purchases for home
improvement items that are of no benefit to the
NAC.
For example,
• a residential toilet seat, which has not
been installed at the NAC.
When asked to investigate this purchase, the
NAC Finance Committee reported to the NAC
Board that this particular item was purchased by
Mr. Whitford as a part of his halloween
costume.
Coincidentally, original invoices reflect the
purchase of a second residential toilet seat.
Charges, such as these, are personal in
nature and represent a mis-use of public
funds.
FACT: There are countless examples of personal items purchased using NAC credit cards
Example: 24. Allegation that the NAC credit cards were used by employees for personal expenses,
including, but not limited to, fuel, groceries, lunches, clothing, sunglasses, Halloween costumes,
and home fixtures;
Horne Depot:
(I didn't include laundry soap)
jr-,f,e. perk
Multiple saws and drill bits. (What for?)
9/7/(?) 15 Toilet seat (not in NAC) 29.98
T-, ;tt v f,
Ibbetson and Warwick are unaware of the formation of an NAC Finance Committee,
despite being members of the NAC Board. It is assumed Treasurer, Jon Van
Cleave and President, Bill Grant are members.
FACT. The NAC Finance Committee's investigation of this charge indicates that the toilet seat was a part of Whitford -'s
Halloween costume, "Head Man". The NAC Finance Committee made no determination regarding the use of public
funds for the purchase of halloween costumes.
Example: 24. Allegation that the NAC credit cards were used by employees for personal expenses,
including, but not limited to, fuel, groceries, lunches, clothing, sunglasses, Halloween costumes,
and home fixtures;
Detailed Receipt Findings
Showing a Residential Toilet Seat Purchase - Coded to Shop Supplies/Tools
Home Depot —Transaction Date Sep 7, 2015
kfr(eut Ji i;ub<i Wu'�'J U[U
W
Soft Close Toilet Seat
TRANSACTION SUMMARY
NOT PROVIDED BY NAC
Employee Expense Classification — TBD
Item(s) Could Not Be Located Within NAC facility
NAC General Ledger Entry: Shop Equipment & Supplies (Tools)
FACT. Charges for inappropriate personal items are frequently mixed with legitimate purchases and then
subsequently mis-coded / disguised in NAC financial records (Ex: Toilet Seats as Shop Equipment and Supplies)
Example: 24. Allegation that the NAC credit cards were used by employees for personal expenses,
including, but not limited to, fuel, groceries, lunches, clothing, sunglasses, Halloween
costumes, and home fixtures;
prescnta.tion to the hmird ofdirectors regarding the credit card usage and de.moristA ated that chore h.a.s
been no nvsuse of the credit cards.
1 ';
slow
31.1 Thi: truth is that the credit card charges for healthcare were because 1 last inv
HSA card Icer a short time and had to use the credit card to pray for insurance -related expenses which
are part cel nnv atTangc:crient with the NA(' as it, L.xcc:utive Dirretor.
(Declaration of William Whitford to Superior Court, State of CA March 26, 2018)
"In our investigation, we learned that an expenditure was made for medical care where the employee had
lost his insurance card. The employee was entitled to coverage and, therefore, the expenditure was within
the compensation arrangement of the employee."
(Whitford, Grant Response To City of Newport Beach, March 15, 2019. Page 37)
FACT. Whitford states there has been no mis-use of NAC credit cards, yet admits to occasionally using an NAC credit
card to pay for his "healthcare"/ "medical care" expenses.
Example: 24. Allegation that the NAC credit cards were used by employees for personal expenses,
including, but not limited to, fuel, groceries, lunches, clothing, sunglasses, Halloween
costumes, and home fixtures;
Responses From
Bruce Ibbetson, NAC Board of Directors
Donna Warwick, NAC Board of Directors
1111111"Mpharmacy
Duplicate Receipt
• 8881 1/12/2018 4:11:34 PM 1428 0000097
r.
17 91
Tran E-tracare Rallister Tran Line SKU SKU
Nbr Card Nb, Nb, Line Type Nbr Description
Nbr
1428 116788569 17 1 Selo 238072 Snickers
R, Seen I Voided Quantity
Nbr:
Y
Sold Marlolinien
Price An"ni
1 50.99
Kern
Olvocnint
Amount
-0
Almond Be
Candy Bar
2 Sale 238072 Snlckers
Y
1 50.99
-0
Almond Be,
Candy 8ar
3 Sale 832252 Rio -Lay
Y
1 $1.00
-0
Lays Classic
Potato Chips
4 Sale 832252 Frito-Lay
Y
1 $1.00
-0
Ley'. Classic
Potato Chips
5 Sale 832263 Ria -Lay,
Y
1 51.49
Doritos
Nacho
Cheese
Flemad
Tortilla Chips
6 Sale 832283 Frito-Lay
Y
1 $1.49
Doritos
Nacho
Cheese
Flavored
Tortilla Chips
7 Sale 246800 Nabisco Oreo
Y
1 54.99
Chocolate
Sandwich
Cookies
Family Slze
8 Sole 695734 Neblsco
Y
1 S4.49
Wheat Thins
Crackers
Original
9 Sale 189167 NESTLE
Y
1 50.25
-1
BABY RUTH
CANDY BAR
10 Sale 189167 NESTLE
Y
1 $1.25
BABY RUTH
CANDYBAR
11 Sale 268037 K Kat Candy
Y
1 $0.25
-1
Ber
12 Sale 269037 Ke Kai Candy
Y
1 $1.25
Sar
13 Sale 969590 SLB
Y
1 $4.79
MULTIGRAIN
TURKEY
Whitford - Selected CVS Pharmacy Transactions
NAC General Ledger Entry:
• Vendor - CVS
• Category - Medical Insurance
• Memo - "Couldn't Use HSA Card - Lost"
Items Purchased Include:
• Snickers Almond Candy Bar
• Frito Lay Classic Potato Chips
• Frito Lay Doritos
• Nabisco Oreo Cookies
• Nabisco Wheat Thins
• Nestle Baby Ruth Candy Bar
• Kit Kat Candy Bar
• SLB MultiGrain Turkey Cranberry
FACT: Candy, Chips, Cookies, Crackers, and other Food Items are personal purchases and should not be charged to NAC
as Medical Insurance.
14
Example: 24. Allegation that the NAC credit cards were used by employees for personal expenses,
including, but not limited to, fuel, groceries, lunches, clothing, sunglasses, Halloween
costumes, and home fixtures;
Responses From
Bruce Ibbetson, NAC Board of Directors
Donna Warwick, NAC Board of Directors
Extracare Register Tran Une
Nbr''
SKU SKU Rx
Scan Voided
Quantity7Tran
Whitford - Selected CVS Pharmacy Transactions
1426 116788689 17
CHICKEN
SALAD
15 Sale
847070 SLB
Y
1 S4.69
NAC General Ledger Entry:
HICKERAIN
CN
CHICKE
SALAD
16 Sala
847066 S
SANDWICH
Y
1 55.09
0 Vendor - CVS
HAM 8
17 Sale
CHEESE
941140 Sandia•
Y
1 S1.00 -1
• Category - Medical Insurance
Cherry
Medley
0 Memo - "Couldn't Use HSA Card - Lost"
18 Sale
941141 Sundia•
Y
1 51.00 .1
Peach
19 Sale
168370 True Fruit
Y
1 $1.00 .1
Purely
Items Purchased Include:
Pineapple
20 Sale
941141 Sandie•
Y
1 $1.00 1
Peach
21 Sala
188370 True Fruit
Purely
Y
t S1.00 '1
� SLB MultiGrain Chicken Salad
Pineapple
22 Sale
252353 Nabisco Fig
Y
1 $0.00 -2
s SLB Mega Sandwich Ham Cheese
Newtons Fruit
Chew
C000kes
• Sundia Cherry Melody
23 Sale
252353 Nabisco Fig
Newtons Fruit
Y
1 52.49
• Sundia Peach
Chewy
24 Sale
Ce
id
170136 Schneider
Y
1 $0.99
• True Fruit Purely Pineapple
25 Sale
Mozarells
413423 Schneider
Y
1 $0.99
• Nabisco Fig Newtons
Jalapno
Stick
Slick
• Schneider Mozzarella
26 Sale
170136 Schneider
Y
1 59.99
Mozarella
• Schneider Jalapeno Stick
27 Sale
413423 Schneider
Y
1 $0.99
Jalapeno
Slick
Tran Nix 1 Tender Line Nbr 1 Tendar Type., AtxOunt W SWIped Ind I Amount Tendered
Credt Card Charge 09111/20% CVS couldn't use HSA card - lost Chase W. Whitford 4646 50.15
FACT, These Food Items are personal purchases and should not be charged to NAC as Medical Insurance.
15
Example: 24. Allegation that the NAC credit cards were used by employees for personal expenses,
including, but not limited to, fuel, groceries, lunches, clothing, sunglasses, Halloween
costumes, and home fixtures;
Responses From
Bruce Ibbetson, NAC Board of Directors
Donna Warwick, NAC Board of Directors
V CVS pharmacy
Duplicate Receipt
-Store Nbr i Today's Date - j Tran Nbr Cashier Nbr Register Nbr i Date
9149 119133005 9 1 Sale 819202 Sport V
Design
Table
Tennis Bells
,tG21212 6 -
Pack
irgnNbr I TpiidorLino n6r;I Tender, Type AcccurdNbr `L"—dintiAmouhtTeodered•
*Receipt not for Refunds
Credit Card Charge 05101/2016
Whitford - Selected CVS Pharmacy Transactions
NAC General Ledger Entry:
Category - Medical Insurance
I Sold Markdown Item
I Price Amount Discount • Vendor -CVS
' v2 . Memo - "Couldn't Use MSA Card - Lost"
Items Purchased Include:
• Sport Design Table Tennis Balls
(there is no ping pong table at the NAC)
CVS expense when HSA card was lost 4.63
FACT. This personal purchase should not be charged to NAC as Medical Insurance.
16
Example: 24. Allegation that the NAC credit cards were used by employees for personal expenses,
including, but not limited to, fuel, groceries, lunches, clothing, sunglasses, Halloween
costumes, and home fixtures;
Billy's cell phone from 2011 to 2016: 16,885.81 (Is this just Billy's phone? See below.)
Should we be paying for Pua's cell phone bill?
.I?at the rrrrrlor additional of having F'ua';; phone service. on thE3
bill, apt�ro�tir ? �- lye ''5,00 per n` oath., is an a! r:t l.�[��I+�IF� at id ;appropriate perk for erre.
However, In ord�=;r� 4) elirllinat ftrr'tllc: i.Jv,—,c .,{, ,i are of wrjetht�r the NAC should or slroi,ticl
riot 1 Y tl-tis . - x.00 t11onthiy xpensu a , s perk, 1 lr : �,�vit�;hec1 the, ;-rrtir{ Phone
r'
it to
ti:i �r`isCC7sll eiC i;itEi?t !r' "'v rl<l, 1' :C?'i !t!f 1.)t7tfi`1i c? I";;(:IuC�r
inthly or 1. e1 MIX, poo
(Whitford Statement, NAC Finance Committee Report, January 10, 2018)
%% 31. Although the NAC no longer paNs for my wife's cell phone bill and Instead
I request reimbursenicnt im my portion ofthe charges. the previous pa%n?ent tier such cell phone
3 usage was a rcasonahle I,usincss expense because of the services that m\ wfc perfOrnled for the
NAC.
(Declaration of William Whitford to Superior Court, State of CA March 26, 2018)
FACT. NAC payroll records indicate that Pua Whitford stopped working as a paid NAC employee for the NAC in
March, 2012. Whitford indicates that he used public funds to pay for his wife's personal cellular charges until
January, 2018.
Example: 24. Allegation that the NAC credit cards were used by employees for personal expenses,
including, but not limited to, fuel, groceries, lunches, clothing, sunglasses, Halloween
costumes, and home fixtures;
Responses From
Bruce Ibbetson, NAC Board of Directors
Donna Warwick, NAC Board of Directors
Personal Cell Phone Charges - Whitford Spouse, (estimated)
949E__
C•)
nI,I, :i
Minimum Personal Cellular Charges
PUA WrlifFOf b
,,
Iotat Government Fees and Taws
April 2012 - January 2018
Other Cha_ ries and Credits - Continued
Total Other Chargesredits
25.32
Night & Weekend Minutes ununutr•d
Minutes Used i'
Total for 949
74.30
Non -Billable Minutes
Year Months Nbr/Mo Charge
Total
Unlimited Mobile to Any Mobuu Unlnnlhsi
Minutes Used X24
949
L'1
NEWPORT AQUATIC
international Long Distancef
2012 Apr -Dec 8 $52.00/m
$416.00
5. Minutes Bd2 1 led
Pay Per Use Data - Includes S2 per megabyte Of dorneshc
C
Bala used.
0
Data Usage Summary
Messaglig Useunumited U"t1O1i 0
Monthly Charges - Jan 3 thrU Feb 2
1. I;lzValk Nation 1400 with Rollo-,
80.00f
2013 to Jan -Dec 60 $52.00/m
$3120.00
Data -Unlimited
2. family Messaging Unlimited with Mobile to Any
30.00
2017
Plan MB Unlimited
Mobile Calling
0
MB Used 12,792
3. Pay Per Use Data
0.00
1 Giy byf . (Col -. 1024M8 1 hh:gnhyte (MB) = 1024KB
.1. barking SOC D14
0.00
-
Total Monthly Charges
110.00
2
2018 Jan 1 $52.00/m
$52.00
Wireless Equipment Charges
Installment Plan ID: 280000012746350 • Est. on 09/30/16
(PHONE 7 32CB BLACK
Other Charges and Credits
1�
0
Amount Financed: 564399
Surcharges and Other Feesi'
5. Federal Universal Service Charge
465
Date DescNpOon
6. Property Tax Allotment
0.31
0:90 -
2016 Phone
$649.99
6. 12/30 Instatement 4 Of 30 21.67
7. Regulatory Cost Recnvmy C11m9e
B. State Public Utility Surcharge
0.31 l=
Balance Remainhul after Current Installment: $563.31
Total Surcharges and Other Fees
6.03
' Ie pay off yo Installment plan early, please visit
Government Fees and Taxes
Min Estimate
$4237.99
myott.com/bosilless for details
9. CHCF A
0.19
f
td
i 10. Relay Service Device Fund
0 )R
FACT: Personal charges for cellular service for Pua Whitford are estimated to be over $4200.
NAC invoices for cellular service indicate the purchase of a third line (not for use by Whitford or his spouse).
Charges for non -official / personal use of cellular service could exceed $8400.
Example: 11,12,13. Allegations - Puakea Designs' Use of NAC Facilities, Resources, Staff
Responses From
Bruce Ibbetson, NAC Board of Directors
Donna Warwick, NAC Board of Directors
a
T0. n Mark;
UAKEA DESIGN �t'
KelThom
Ad: Pson
—""—odressN
_ "I)O t Aquatic center in
California 1 white cliffs drnewport
beach Ca 92660 � i y
TEL: 949-903.0029 . j'/11
Puakea Design using NAC address and shipping to an NAC
employee
FACT: Puakea Designs did use the NAC address for its operations in California.
11,12,13. Allegations - Puakea Designs' Use of NAC Facilities,
Resources, Staff
Responses From
Bruce Ibbetson, NAC Board of Directors
Donna Warwick, NAC Board of Directors
ype Name Address
CONSIGNEE OUTRIGGER ZONE 1WHITECLIFS DR.NEW PORT BEACH,CA92660,USANEW
NITED STATES
NOTIFY PARTY M. BOWERS CO INC 521 ALA MOANA,SUITE 227 HONOLULU,HI ,96819,1
ER WEIHAI PACIFIC COMPOSITES CO.,LTD YANGTING INDUSTRIAL PARKAUANCUIDIS TRICT
SHANDONG,CHINA
PRODUCT DETAILS
Container No. Description Area
KKFU9119684 CARBON FIBER BOATS
TRANSIT DETAILS
Properly Value
CARRIER ATXF
SHIP REGISTERED IN CYPRUS
Outrigger Zone using NAC address
FACT: Outrigger Zone did use the NAC address for its operations in California.
Example: 11,12,13. Allegations - Puakea Designs' Use of NAC Facilities, Resources, Staff
FACT. OZONE did show the NAC address for Puakea Designs California.
Responses From
Bruce lbbetson, NAC Board of Directors
Donna Warwick, NAC Board of Directors
i, 00,igg
Puakea Designs California
Dealer Inventory
Ozone References NAC Address For
Puakea Designs, California
. . . I . rll
Example: 11,12,13. Allegations - Puakea Designs' Use of NAC Facilities, Resources, Staff
Responses From
Bruce Ibbetson, NAC Board of Directors
Donna Warwick, NAC Board of Directors
Puakea Designs Outrigger Boats On Site
NAC 1 Whitediffs Drive, Newport Beach, CA
FACT. Whitford (pictured at NAC with Puakea Designs products) is aware of the use of NAC and public assets for the
storage, sale, and distribution of Puakea equipment.
Example: 11,12,13. Allegations - Puakea Designs' Use of NAC Facilities, Resources, Staff
Responses From
Bruce Ibbetson, NAC Board of Directors
Donna Warwick, NAC Board of Directors
"When you are ready to pick up your boat Jose,
Maika and Maddie will be around to help you out
with picking up your canoe"
Puakea Designs Social Media Post April 21, 2015
�'"'ugxattdki `ftrit�al� '3ii64 x -'� You guys can get excited now! The shipment has
arrived at NAC. Woo! The boys in the shop are
} stoked and we have been busy unloading it all
morning. When you are ready to pick up your boat
use, Maika and Module will be around to help you
out with picking up your canoe. Feel free to contact
' us it you have any questions!
vw.pu akoadosigns.com
!PC Jin spot.
�.
fit Like IF Comment 4 Share
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&11,11, 1-11- livans They look like missiles! How
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FACT: Evidence exists of many shipments of Puakea Designs canoes to the NAC and the repeated use
of NAC facilities, equipment and assets for the storage sale and distribution of Puakea equipment.
NAC Financial records reflect the purchase of only one canoe from Puakea Designs.
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