Securities and Exchange Commission v. Nadel et al

Filing 259

Unopposed MOTION for attorney fees Fourth Interim Motion for Order Awarding Fees, Costs, and Reimbursement of Costs to Receiver and His Professionals by Burton W. Wiand. (Attachments: #1 Exhibit A - Standardized Fund Accounting Report, #2 Exhibit B - Receiver's Fourth Interim Report, #3 Exhibit C - Receiver - Receivership Invoice, #4 Exhibit D - Receiver - Home Front Homes v. Bishop Invoice, #5 Exhibit E - Receiver - Carolina Mountain Land Conservancy Invoice, #6 Exhibit F - Receiver - Recovery From Investors Invoice, #7 Exhibit G - Receiver - Recovery from Moodys Invoice, #8 Exhibit H - Receiver - Recovery of Commissions Invoice, #9 Exhibit I - Receiver - FW Categorization and Summary of Costs, #10 Exhibit J - FW Fee Schedule, #11 Exhibit K - FW Receivership Invoice, #12 Exhibit L - FW - Home Front Homes v. Bishop Invoice, #13 Exhibit M - FW - Carolina Mountain Land Conservancy Invoice, #14 Exhibit N - FW - Recovery From Investors Invoice, #15 Exhibit O - FW - Recovery from Moodys Invoice, #16 Exhibit P - FW - Recovery of Commissions Invoice, #17 Exhibit Q - PDR Invoice, #18 Exhibit R - Riverside Financial Group Invoice, #19 Exhibit S - E-Hounds Invoice, #20 Exhibit T - Text of Proposed Order)(Morello, Gianluca)

Securities and Exchange Commission v. Nadel et al

Doc. 259 Att. 17

PDR Certified Public Accountants

Total Hours and Dollars by Timekeeper July 1 - July 31, 2009

Initials WEP JPD
GAH

Name
William Price

SAO
MRM

Jason Deirmenjian Gail Heinold Sharon O'Brien

Michelle Moyers

Level Partner Staff Staff Staff Staff

Rate
240 125 100 90
55

Hours
34.00 17.00 5.75 44.95 47.25

Amount 8,160.00 2,125.00
575.00 4,045.50 2,598.75

Totals

148.95

17,504.25

E~IBIT

I \)
Dockets.Justia.com

VALHALLA MANAGEMENT, INC

July 1 - July 31, 2009

Activity Category
0.25
0.1

Timekeeper
SAO SAO SAO
June bank rec Review GL for fund report Prepare fund accounting report

Description
0.4
90 90 90

Hours

Rate

Amount
22.50 9.00 36.00 67.50
67.50

Date 7/7/2009 7/14/2009 7/15/2009
0 .7 5

Accountina & Auditina Accountina & Auditina Accountina & Auditina

Total Accountina & Auditina

Total Valhalla Management, Inc.

N N N N N .. N ~ N N N N N N r. ~ N N N N N C' N C' N N N N N N N C'~ N N ~ ~ ~NNON N L( N N .. N C' N C'NNNN~.. ~ NNNNcD N N c: N N .. L( L( L( 0 N N N N ~ N cD C' C' N N io
c:
E

:i~N N .. ~ o
0000000000(j0(j (ja 0000 (j a (j (j .... (j (j (j (j (j (j (j (j (j (j (j (ja 000 (j (j (j (j (j (j (j (j (j 0 (j (j (j (j (j 0000000000000000000 a (j (j (j (j .. (j a (j a
L( L( L( L( L( L( L( L( L( L( L( L( L( L( C' L( L( L( L( ~ ~ L( L( L( L( L( L( L( L( L( L( "" L( L( L( L( L( L( "" L( L(

0000 a L( L( L( L( L( L( L(aL(00000000000000000000 L( L( L( L( L( L( 0000 a 000 00 L( a L( L( L( a a a L( a L( a L( L( L( L( L( L( a 000000 a L( L( io L( L( L( L( L(

~ ii

~i00000000000000 0000 a a 00..000 000000 00 .. :i
:i
Q) Q) Q) :2 :2 :2
o

"! N N N N C' "! ~ "! "! "! "! "! "! 0 ~ "! "! ~ 0 0 "! N "! N "! "! "! "! C' "! 0 "! "! .. ~ "! "! 0 "! "!

22 ~ ~ ~ ~ 2 ~ ~ID~ 22 ~ ~ ~ :$: $2 $$ $: $: ~$:e $:$: ~ ~$:2 ~~~ 22~22 ~ ~$: ~~ ~ 2 ~.. ~ $: ~ ~~ ~ $ $: $:$:~$:$:
-o~-o00 00 0 ~019 00;:0~0 -o~ ~~.o ~ ~ ~ ..~.... -o~ ~ ~~.. ~ ~5 ~~ ~ ..OOeoo ~o"Coroo~ roro~ro ~oC ~~~ 0~~~~~~ ÜÕ 8ooenoo "Ce ~"Cee ~"C "C 0"C eeLLeOe "C LL "C "C "C "C "C "C "C ~ "C e "C §~~~~~ e ~ e ~~ ~~ "CeQ)..OQ) 00~0Q)0 roeeeee
Ü (j

~~ ~~ LLLL ~ ~ ~~~ ~~~~Q)~ ~ ~~~~~

.. a ... N .a 0:C'. I- .. _
0: -

~~~ ~~ t~~0~0 ~ ;: t -, t t 0 t ro t t~ i~~;~~ t t ro 0 t t ~~ ~~~ ~~~~~~ 'ff t t i t t

a:a:- ~a: ü Q)~ a: a:tta:a: ::a:g a:a:~a: ~a: a: ~a:a: ~a:a:

::::a: ..::æ~.9 :: 0 o:: t::Q) ::::~::o:: :: ü::::"'::::
~.~Q. ro Ü~0. O:: Ü Ü .S2 Q) ~ g- ro ro 5" Q) Q) 9 9 Q) .- E ê5Q) Q) e Q) UJ 0. ~ 0. ~ ~I- ~ ~0. 1; Q) .:: Q) Q) O:: ê5 ro .. .0 .0 __ ê5 Q) ê5';: ê5 ~ Q) ~ = 2 0 en en E e en e e en a: Q) "C "C Q) en Q) :; :; E e e Q) en en 0 en LL en ê5 en en0. en 0. en e ê5.l en'5 0 en
eneno ~enQ)~~ Q)en..üeeü ~ee Q) ~.. en

a. ;:

Ü~ a. i
0"~ OÜ -, :: C/

~ ~ Q).. en~.ê .êen en§~~~ ~ ~ .9 ~ .8~~ tt .9 ~ .9 .9.9 ~ ~~~ Q)~~ .§ .9 ~ 0....0 Q) .9 .9 ~~~~ttQ)~ .9 .9 .~ .9 .9 Q) )ro.ê.9 ~ en ~Q) ~Q)Q) Q) ttQ)o'" Q)Q) Q) Q) Q) üQ)Q)Q)O:Q)Q) Q)Q ø~oøø 8~üQ)üüQ)~ oo~.. .ftiiEi~i i ~iio(ii ~Q)~o~~ ~~ Z "'o.~a: "'o.~ a:~ Q)~ e e~~ en o.o.~ 0 w~~ ~..~ ~ ~~~~~~ ~ ~ Q) _ ~.~ ~ ,,~"'~roro~~-Q)Q)~"' w..e~~g~x~ ~ ~~-~~ ~~-.-ro "' en en ~ ro ~ ): ro e .. .. ro e 'u ~ w w ro Q) ro ro en ro ro w w en
en Q) ü~ü.o ü~.o.o ro Q)0 Q) g.... g Ü g¡ .. 8 :: g¡ EQ)~ g¡ g¡Ü Ü~ --Üg¡eQ) LL Q)"'enen~enen Ü Ü Q) 0 ro Q) .. ro o~ .. 2 en .- .2 .2 .- en :: 8 Ü ~ .. en ~ g¡ Ü e~ ÜQ) e Q) o~ 0 ~e Ü Q)

o ~ e ~ ~~ =~~ æ ü ~t en c' c' en~ ü.... :: .2 e :: 0 e :: e ü ~ ü ::0. 0 e e ~ e ~ ~ ~ü e ~ e e~e~ro=ro .- üro=0 üro roeen~ ü0~"C .- .- 0 ::roeÜ~Q)0Q) ro ~ ~ '0-~ro'0- 0 eQ)~ roro ~ .~ ero ro e ro '-0 ü ceo e ro e .~ ro ro ro ~,.o.~ Q) .o"C;:'- ~"C"C .- ~ Q) e ~ ~.!! ro "C ~ ~ ;: ~2 ro.o.o~.o~.o ~2.o"C~.o.o:: ;: ;: o.oQ) "C .o "C "C o( ~.oz ro .!! e.o ro.....o Æ ro "C ü ro ro ;:'- ro roro ;:.. 0 ;: ;:'C e.o.o (~ ~"C ;: ;: e ;:'Cl
II = = e e e = ~ e e ~ ~ = e ~ ~ ~ ~ = e Q) Q) = ~"C e = = ro = ;:= ;:"C = e 0.= = 2 = =

i: .0 .0 ~ ~ .0 .0 ~ .0 .0 .- ~ .0 Q) ro ø ø ro .0 § ~ ~ .0 "C .S2 § .0 .0 .S2 .0 ~ .0 ~ .S2 .0 ëii "C .0 .0 g .0 .0

roro ü ü æro:: æ æ ~::ro E e.... ero:; ro roro en~:;roro~ro enro en~ro~ enroroQroro

ææ i l~æo.~~~o.æl-£.8.8£ægüüæEogææoæ~æ~oæ=~ææQ)ææ

~ 8 8 ~ ~ ~ 8 & ~ ~ & & 8 ~ & & & & 8 ~ ~ ~ 8 & ~~ 8 8 ~ 8 & 8 & ~8 ~ ~ 8 8 ~ 8 8
..

~

~ )E 00000000000000000 0 ~ 000 ~ 0 ~ 0 0 0 0 0 00000000000 g Q _- 0: 0: 0: 0: C/ C/ C/ C/ C/ C/ C/ C/ C/ C/ C/ C/ C/ C/ ~ C/ C/ C/ ø~C/ ø~C/ C/ C/ C/ C/ C/ C/ C/ C/ C/ C/ C/ C/ C/ C/ C/ :s 0: 0: 0: 0: 0: c: c: c: 0: c: c: c: c: c: ~ 0: c: 0: c: 0: 0: c: 0: 0: c: c: c: 0: c: c: c: 0: c: 0: c::; i C/ C/ C/ ~
:i

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ g ~~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ $ o( o( o( o( o( o( o( o( o( o( o( o( o( o( o( o( o( o( o( o( o( o( o( o( o( o( o( o( o( o( o( o( o( o( o( o( o( o( o( o( o( :i 8~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ u ~ ggggggggggggggggggggggggggggggggggggggggg8
~ § 0 0 0 0 0 0 0 0 0 0 0 0 8 0 0 0§0§0§0§0§ § § § § § § § § § 0 00000000§o¡; § § §c: ~0§ § § § § § § § § § § § § § § 0000000000§ § § § § § §

.~ .~ .~ .~ .~ .~ .~ .~ .~ .~ ,~ ,~ .~ .~ .~ .~ .~ .~ .~ .~ .~ .~ .~ .~ .~ .~ .~ .~ .~ .~ .~ .~ .~ .~ .~ .~ .~ .~ .~ .~ .~ ~

~ (~(j~~(j~~(j~(j~~(j~ ~~ ~ (j (j (j (j (j (j (j~(j~ ~~ ~~~~~~~ ~~~~(j~ ~ ~ (j (j (j (j ~ ~~~~~~ (j (j (j (j (j (j (j (j (j (j (j (j (j (j (j ~~~ ~~ j (j (j (j (j (j (j (j
~~~ ~ ~ ~ ~~~ ~ ~ ~~~~ ~ ~ ~ .. ~ ~ ~~~~ ~ ~ ~~ ~ ø ............................................~......~........~~ - ~~~~~~~~~ ~ ~ ~ ~~~~~~ ~ ~ ~ ~~~ ~ ~ ~ ~ ~ ~~~~~ ~ ~ N ~ ~ ~~C' C' "" .. .. ..~ro (j (j g o
II

00000000000000000000000000000000000 a a 000 0 00 0000 00000~ ~ 00000000000000000~ ~~ ~ 0000000 a~a~000 a ~~~~ ~ ~~ ~~ ~ ~~~ ~~ ~~~~~~ ~ ~ ~~ ~~~~ ~ ~~ ~

Analysis for source of Nadel money to bring Vermont property into

7/13/2009
1.25 0 .7 5 0 .2 5
1.5 4
7

Data Analysis

WEP

receivership

1.25

240

Total Data Analvsis

Forensic AccountinQ Forensic AccountinQ Forensic AccountinQ
MRM MRM

Forensic Accountinçi

WEP WEP JPD WEP

4
1

JPD JPD
MRM
MRM

7/1/2009 7/1/2009 7/1/2009 7/2/2009 7/2/2009 7/6/2009 7/6/2009 7/7/2009 7172009
4 2.5 2.5 3.75 55 240 125

Forensic Accountina Forensic Accountina Forensic Accountina Forensic Accountina Forensic AccountinQ

240 240 125 240 55 55 125 125 55
1 3 7 .5 0 600.00 468.75

300.00 300.00 300.00 180.00 31.25 360.00 220.00 385.00 500.00 125.00 220.00

71812009 Forensic Accountinçi 71812009 Forensic Accountina 7/8/2009 Forensic Accountina

WEP JPD WEP JPD
MRM

7/9/2009 Forensic AccountinQ 7/9/2009 Forensic Accountina
WEP
Groupinçi profieers

0.75 0.5
1

71912009 Forensic AccountinQ

Review files for payments to oromoters to be recovered Assist staff with Profiteer schedule for recover Emails Investiaate MKM and UBS transfer to find funds Related partv transaction Related party transaction Bank statement analvsis Bank statement summary Funds into Shoreline per email from Jeff Rizzo at Fowler White Fowler White excel update subtotals for advent and QuickBooks per investor code Work on QroupinQ profiteers Valhalla bank statement analysis Research source of funds for Vermont house for receiver to take possession in receivership Bank statement analvsis Ashley T. - client information for BlumberQ

7110/2009

Forensic Accountinçi

1.75 1.25 1.25 4

240 125 55 240
240 125 55 1.25 5.5
2 4 4

180.00 62.50 5 5 .0 0 420.00

WEP JPD
MRM

7/13/2009 Forensic Accountina 7/14/2009 Forensic AccountinQ 7/16/2009 Forensic Accountinçi
WEP
MRM MRM MRM MRM

Schedules to Ashley Trehan to file motion on Moodv to recover money Home Front Homes contributions from Scoop Capital analysis Addresses and related part bank account transactions

300.00 1 5 6 .2 5 220.00
240 55 55 55 55

7/16/2009 Forensic Accounting 7/17/2009 Forensic AccountinQ
tracing

Grouping investors by checking addresses for recovery from profieers Addresses, individual Goldman Sachs accounts, related party info Address for related party confirmation and Co. investor transaction filing
Address confirmation for related parties Address and related part verification Work on profieer grouping with Michelle Moyers of PDR to recover

300.00 302.50
1 1 0 .0 0 220.00 220.00

7/20/2009 Forensic Accountinçi 7/23/2009 Forensic Accounting 7/28/2009 Forensic AccountinQ
WEP

7/28/2009

Forensic Accountinçi

money
Jeffrey Rizzo transfer into Goldman Sachs and purchase of Nadel

2.5

240

Total Forensic Accountina
property
Rizzo, tracing transaction and funds used to purchase property
Third interim status report for receiver for 6/30 period

600.00 6,673.75

4 .2 5
2

55 55
1.25 1.5 1.25

7/8/2009 LitiQation ConsultinQ MRM 7/9/2009 Litiçiation Consultinçi MRM Total LitiQation Consultina WEP 7/8/2009 Status Reports 7/15/2009 Status Reports WEP WEP 7/16/2009 Status Reports Total Status Reports

Work on third interim report Work on third interim report

240 240 240

233.75 110.00 343.75 300.00 360.00 300.00 960.00

Total Scoop Capital, LLC

91.45

9,928.00

SCOOP MANAGEMENT, INC.

July 1 - July 31, 2009

Activitv Cateaorv
.

Timekeeper
Description
June Northern Trust bank rec Reviewing GL for fund balance report Update Quickbooks Letter sent to FL Dept of Revenue reaardina sales tax notice

Hours Rate 0 .2 5 0 .2 5
0.4 0.35
90 90 90 90

Amount
22.50 2 2 .5 0 36.00 31.50 112.50
1 1 2 .5 0

Date 7/10/2009 7/14/2009 7/15/2009 7/29/2009
SAO SAO SAO SAO

Accountina & Auditina Accountina & Auditina Accountinq & Auditinq Accountinq & Auditina

Total Accountina & AuditinQ

Total Scoop Management, Inc.

1.25

. -- --

SCOOP REAL ESTATE, L.P. July 1 - July 31,2009

Activity Category

Timekeeper

Description

Hours

Rate

Amount

Accountinq & Auditina Accountinq & Auditina Accountina & Auditina Accountina & Auditina AccountinQ & Auditina

Accountinq & AuditinQ

Accountinq & AuditinQ

Date 7/7/2009 7/10/2009 7/10/2009 7/14/2009 7/15/2009 7/15/2009 7/23/2009 7/29/2009
SAO SAO SAO SAO SAO SAO SAO SAO
Rental income for EDS
3

Accountinq & Auditina

Update QuickBooks with deposit and scan Emails to Roqer Jerniqan at Venice Jet Center reaardinq invoice June Northern Trust Bank rec Reviewing GL for fund balance report Update QuickBooks Pay and scan invoice 1 update QuickBooks Scan Coweta County tax assessor's offce assessment Enter deposits into QuickBooks and scan

0.25 0 .1 5 0.25 0 .2 5 0.6 0 .2 5 0.25 0.35
90 90 90 90 90 90 90 90

Total Accountinc & Auditinc MRM 7/24/2009 Forensic Accountina

55

Total Forensic Accountinc
5.35

22.50 13.50 22.50 22.50 54.00 22.50 22.50 31.50 211.50 165.00 1 6 5 .0 0
376.50

Total Scoop Real Estate,L.P.

TRADEWIND, LLC

July 1 - July 31, 2009

Date
SAO SAO

Activitv Cateaorv
withdrawal June bank rec - Bank of Coweta Phone call from Roger Jernigan from Venice Jet Center regarding

Timekeeper
0.3 0 .3 5
90 90 90 90 90 90 90 90 90 90

Description Phone callI email to Roger Jernigan at Venice Jet Center regarding

Hours

Rate

Amount
2 7 .0 0 31.50
31.50 22.50 4 5 .0 0 22.50 31.50 22.50 54.00 54.00

7/7/2009 Accountina & Auditina 7/7/2009 Accountina & Auditina

Tradewinds deposits
Pay and scan invoice I update QuickBooks Enter deposits into QuickBooks I update spreadsheet and scan June Northern Trust Bank rec ReviewinQ GL for fund balance report Pay and scan invoice I update QuickBooks Prepare fund accountina report I scannino Enterina deposits I updatino Excel
Void transaction and update QuickBooks per

7/7/2009 7/7/2009 7/9/2009 7/10/2009 7/14/2009 7/14/2009 7/15/2009 7/16/2009
SAO SAO SAO SAO SAO SAO SAO

Accountina & Auditina Accountina & Auditina Accountina & Auditina AccountinQ & AuditinQ AccountinQ & Auditina Accountina & Auditina Accountina & Auditina Accountino & Auditino

SAO SAO SAO SAO SAO SAO SAO SAO

0 .3 5 0.25 0.5 0.25 0 .3 5 0 .2 5 0.6 0.6 0 .2 5 0.25 0.25 0 .2 5 0.5 0.4 0 .2 5 0 .2 5 0.25
1.75 1.5 0.5

7/17/2009 7/20/2009 7/20/2009 7/20/2009 7/20/2009 7/23/2009 7/23/2009

Accountina & Auditina Accountino & Auditina AccountinQ & AuditinQ AccountinQ & Auditina Accountina & Auditina Accountina & Auditina AccountinQ & Auditino

90 90 90 90 90 90 90 90 90

Jeff Rizzo at Fowler White GL to Jeff Rizzo at Fowler White Detail report to Jeff Rizzo at Fowler White Send P&L to Jeff Rizzo at Fowler White for Bank of Coweta Pay invoice and scan I update QuickBooks Letter to FL Dept of Revenue reoardina sales tax notice Sent sales tax notice to Jeff Rizzo at Fowler White Phone call from Roger Jernigan at Venice Jet Center regarding Tradwinds AIR Record loan payment to Bank of Coweta

22.50 22.50 22.50 22.50 4 5 .0 0 36.00 22.50

Work on 2008 tax return Work on 2008 tax return
Review and sign 2008 partnerhsip return for filing

7/24/2009 Accountina & Auditina SAO 7/27/2009 Accountina & Auditina SAO Total Accountina & Auditina WEP 7/7/2009 Tax issues JPD 7/9/2009 Tax issues WEP 7/18/2009 Tax issues Total Tax Issues

240 125 240

22.50 22.50 580.50 420.00 187.50 120.00 727.50
10.2

Total Tradewind, LLC

1,308.00

-: i
0
c:
E

NNN NNN

a( a( a( a 0 a 0 0 L L L a io a M a c: C' 0 ~ co
cD

o io
M
co

:i

~

C' M

""

aaaa (j (j (j (j
L(

a ""
N ia

L( L(

-

Q)

ii
:i

II

d I.I a a a .
"! "! "!

i.

L( ""

..

io
co

N

:i

0

en

~ ro
c ro
..
¡¡

0.

..

Q) Q)

CI

i:J U
Z

0 ..
C

0.
C
ro

i:: a 0a
I- 0)

ü en
"' i:

Q)

en

a. N.

I- C' .. Z
C/ I
UJ ..

UJ ~

.Ci.il ë
"' £; '§

.0 . n .ec .

::

~ :: I- '
~ .. ~

8) Q
en

Q)

~~ Z :: -,

t 0
"'

E

I. .

0:

0 2e a: ü ... Qn) ~ ~ .8 .a. i: ü .. :0 '5 ~ 8 ;c

~ 0

Q ..)

0.

c

~ .e. n ~ c
.0 "' c .2 "'
ë5
ro

Q)

:.§ .
(,

0
Q)

~ Q) 0. 0 ::
II "'

ro ~ .0 Q)

ø
.~

"E

,

C

Q)

::

0: iL

~ ~

ro

~
'S;

Q)

0:

Q)

Q.

..

..

.i
E i=

~ Q)
Q) Q)

0
~
c7

0 :g;- a.J U ~ c7 :s ~ :g;i :: i:
c:
:¡ :l c :: (, iii i:

~ Q) i: tC:l
Q.

U .~ .~ .~ .~

gggg E E E ~:0 oö 2 "' "' "' " g:: ~ ~ ~ ~ 0: :; gi o( o( o( o( i: :: 10 0 (,
ü

g

:: 0 (,

-: i E ~
i:

Q)

II

.!

~

i ~ c: c: c: c: :l ëci : : ~0: 0:

~
~

ü0
u.

~

c:

l- L I~ ~ :l ~ ~ L0 ~ (j (j (j (j aaaa

~ ~ ~ ~( t. ~ ". L. ." . .: ;: ;: ~ 0

aaaa

(j a

.. ~ ~ I-

¡;

a N
-. .-. .-

VICTORY IRA FUND, LTD

July 1 - July 31, 2009

Activity Category
June bank rec Review GL for fund report File hard copies

Timekeeper
0.4
90 90 90 55

Description

Date 7172009 7/14/2009 7/15/2009
0.9

Accountinq & Auditinq Accountinq & Auditinq Accountinq & Auditina

SAO SAO SAO Total AccountinQ & AuditinQ

Hours Rate 0.25 0 .2 5

Amount
22.50 22.50 36.00 81.00
81.00

Total Victory IRA Fund, Ltd.

VIKING IRA FUND, LLC

July 1 - July 31, 2009

Activitv Cateaorv
SAO SAO SAO
June bank rec Review GL for fund report File hard copies

Timekeeper
0 .2 5 0 .2 5 0.4
90 90 90

Description

Hours

Rate

Amount
22.50 22.50 36.00 81.00 81.00

Date 7172009 7/14/2009 7/15/2009
0.9

Accountina & Auditina Accountino & Auditino Accountino & Auditino

Total AccountinQ & Auditing

Total Viking IRA Fund, LLC

VIKING FUND, LLC

July 1 - July 31, 2009

Activity Category
June bank rec Update Ouickbooks Update Ouickbooks

Timekeeper
0.4
,

Date 7/7/2009 7/14/2009 7/15/2009
90 90 90
Review activity of Viking IntI fund to determine additional assets for

AccountinQ & Auditina AccountinQ & Auditina Accountina & Auditina

SAO SAO SAO Total AccountinQ & AuditinQ

Hours Rate 0 .2 5 0 .2 5

Amount
22.50 22.50 36.00 81.00
300.00
240 240

7/1/2009 Forensic Accountinq
Track down investment in Vikina Oil and Gas for receiver to take over

WEP
1.75

recovery

1.25

WEP 7/7/2009 Forensic Accountina Total Forensic AccountinQ

420.00 720.00
3.9

Total Viking Fund, LLC

801.00

VIKING MANAGEMENT, LLC

July 1 - July 31, 2009

Description
June bank rec Review GL for fund report Update Quickbooks

Hours Rate 0 .2 5 0 .2 5
0.4 90 90 90

Amount
22.50 22.50 36.00 81.00
81.00

Timekeeper Date Activity Category 7/7/2009 Accountinq & Auditinq SAO 7/14/2009 Accountinq & Auditinq SAO 7/15/2009 Accountinq & AuditinQ SAO Total AccountinQ & AuditinQ
0.9

Total Viking Management, LLC

LAUREL MOUNTAIN PRESERVE, LLC

July 1 - July 31, 2009

Timekeeper
DescriDtion
0.35
90 90 90 90 90 90 90
SAO SAO
SAO

Activitv CateQorv Date 7/7/2009 Accountinq & Auditinq 7/13/2009 Accountinq & Auditina
June bank rec Pay and scan invoice Phone call from Roger Jernigan at Venice Jet Center and Progress Enerqy reqardint¡ invoices Phone call from Roger Jernigan at Venice Jet Center and Progress

Rate Hours 0 .2 5
0 .3 5 0 .2 5 0.25 0.4
0.35

Amount
22.50 31.50
31.50

7/13/2009 Accountina & Auditina
SAO SAO SAO
Reviewina GL for fund balance report Update Quickbooks Conference call with Roger Jernigan from Venice Jet Center and gas

7/13/2009 Accountina & Auditina 7/14/2009 Accountinq & Auditina 7/15/2009 Accountinq & Auditinq
SAO
Email to Jeff Rizzo at Fowler White regarding reimbursement of Roger

Enerqy regarding refunds

22.50 22.50 36.00
31.50

7/24/2009 Accountina & Auditina
SAO SAO
Call to Blossom Propane to pay outstandina invoice for reconnection Phone calls with Roger Jernigan and Blossom Propane regarding

company

7/27/2009 Accountina & Auditina 7/27/2009 Accountinq & Auditina
invoices

Jernigan

0 .2 5 0.5
0.5

90 90 90

22.50 45.00 45.00 310.50

7/27/2009 Accountina & Auditina SAO Total AccountinQ & AuditinQ

Total Laurel Mountain Preserve, LLC

3.45

310.50

-: i
c:
E

a( a aa a 0 L aL ~0 N ~ .. L( .. N "" C' "" ""
~

o o
~ ~

0

:i

aaaa (j (j (j (j
L( L( L( La C'

ii

Q)

II

I. .I

a0aa
"!

~ ~

::

:i

0

en ~ 0

a: ~

Ü .. .." (j a
UJ a

'5

0 ü

0
~
Q)

~N

oJ:C' ~ U
UJ ::
Ct ,

C/ ~

"' 0 0. 0. :: -- ~

t

a. i

.. ..

~ c

Q) Q ü ..) 'g

ü

en

UJ ;:

0i:~ =
~

a:

:. ~ .. .: ü I- Qn) .8 8 ro ce .. c .. "' i: Q) ~ ø c 0 ~ en .2 0' ~ Z "c '§g:o ~ .. ci Q)

"' g .e. ~ .c ~: n 2:
ro

.!: .0

ü 0. 0 C ci ~ ro

Q) t

t

(,

0
..

Q)

II

,

Q c) ~ ::

Q) ~ a. 0: a.

'S;

~

~) Q

.i

Q)

Q)

E ¡: c7

0
~

0 0 :g .: ; c7 C/
:s
:i c:
oö

U

.J .J

:e
c:

"' "' "' "' : ~ ~ 0: ~ ~ :g;o : ~ o( o( o( o( i:: i II 0 U gi g g g (, :¡ (, c :: :: :: :: c: ~0 0 ¡;

.~ .~ .~ .~ .. ~ ~ ~

~ Q)

-

i~ i
e! ::

~c c c

.J

II

õ ~ ~ ~ ~ I(j (j a (j a a (j a

~

I-

~ ~' "" ~( aC~L .. .. .. .. ~ ;: ;: ;: ;: 0

aaaa

-: i
0
c:
E

a 0 L!( i. io "
NN NN

::

L( a 0 a 10 .o co co "" . ". a N .! c N N .. ..

o o ir (Ø ..

a (j
L(

L( L(

N N "" .. .. N

a

-

Q)

ii
N
L( L( L(

II

l!

0

NN NN

..

io

a

ir

::

:i

0

o .r.

x
Cl
ro

.£:

".'.

Cl

~

2 c Ü ..
Q) Q)

..

Ü .. .. (j IiJ g UN IZ C' .. UJ
I- ,

,~
.e

~ ro
ro

Q)

Q)

..
~

c

ü -5

, J ;: U
UJ i

..e .

Cl
Q)

,
..

~ ~ ~ .. c: .9- .8 ~~ ~

c c 'fu .. .. f :: ::
~~c Q) Q) 0 cc
ro

Cl

Q)

ÜS

Z'
UJ

0:

0

~

x Q) ~ ~ 'fÜ f "'
; .¡¡:
Q)

..0. .

E

"'

~

.. .. ~ a a ..9 aa . N N 'õ õõ ~ ccÜ x 0 :¡ g ro
¡g

tt
~

E

0.

ü) :Ü ¡ Q 0 0: c
..

Q)

ro Q) 0. 0. C
C1

.. ..

ro ..

~~

0. 0.

§.

.i

~ Q)
Q) Ql

E i=

0: 0
C/

0. 0. aa

,,
II

a.

U

UJ

$:

.. ..
II

~ -: i
Q) Q)

~

g
U
1U

~ II
(J

U
ãí

Q)

:(;,
c:

~ ;:

~ ro
c:

i: c:

::
en
Q)

c~ 0
II

en
Q)

(j a

~ 0

ro

õ rx rx x 0 o o ro l- I- l- I- I-

en en en I.! .! .! ¡;

:: :: :: II

en Q)

!!

II

""
B

)(

'2

-

0

-

Q) 11

~ ~ ..

a

a (j (j aaa l' a a
0)

~ ¡; Õ I-

í:. .

C' ' -. ;: C: .- ;

~~ .. ..

GUY-NADEL FOUNDATION, INC.

July 1 - July 31, 2009
..

Description
June bank rec
Prepare Fund Accountinq Report

Hours
0.25 0.4
90 90

Rate

Amount
22.50 36.00 58.50
58.50

Timekeeper Activitv CateQorv Date 7/7/2009 Accountinq & Auditinq SAO 7/15/2009 Accountinq & Auditinq SAO Total Accountinc & Auditinc
0 .6 5

Total Guy-Nadel Foundation, Inc.

HOME FRONT HOME, LLC

July 1 - July 31, 2009

Timekeeper
DescriDtion
1

Hours
Rate
1.25 240 240

Amount
240.00 300.00

Date Activitv Cateaorv 7/9/2009 Data Analysis 7/14/2009 Data Analysis
WEP WEP WEP
Assist receiver with data to enable interest to be sold to raise money
Payroll report

Determine pavroll annual cost for receiver to evaluate operation Determine Scoop investment for purposes of potential sale

7/23/2009 Data Analysis

0 .7 5
240
125

Total Data Analvsis
JPD
WEP
Preparation of 2008 tax return for filing by receiver in order to provide to

7/8/2009 Forensic Accountina

0 .2 5
0.5
1

Total Forensic Accountina
2008 partnership tax return preparation prospective buyers
240
240
WEP

7/7/2009 Tax Issues

180.00 720.00 31.25 3 1 .2 5 1 2 0 .0 0

7/9/2009 Tax Issues Total Tax Issues

240.00 360.00

Total Home Front Home, LLC

4 .7 5

1 ,1 1 1 .2 5

-: i
0
c:
E

N .. N N N N N ..

L( C! L(

aaa0 0

o o
N
""

:i

aaa (j (j (j
LO

-t l

Q)

ii

0 "! I.I a a .
"!

C' L(

co

c:

:0 i

::

Ü .. ..
cñ
UJ (j

~: a 0a
UJ C'

a. N
0: ..

I- ;: Z
UJ ~ UJ i

t 0
..c. .
en
Q)

0.
Q)

:J ..
~,
0:
UJ

Z "S ;: UJ
~
:J

::

0

8 ü .e. "' c i: ~ 0 ~ 8 .2 C "'. g o. ~ .r0 ro 'CI C 0 Q) II C ~ 0. Q) :: 0 ü: a~.
ro

,

I

..

U

~ Q)

.. ..
Cl

.i
.§

Q) Q)

I-

~/ ~/ ~/ :; CCC
:s
c:
::

i:

I '¡:I

~
Co
Q)

I~~~~~ (j (j (j aaa
f: f: .. .. Q) .. ;: ;:
1U

"' "' "' :: ~ ~ c: ~ :g ; g o( o( o( i::: 1U 0 (, U g g .~ (, :c ~ c ¡ ~ :: :: :0: c: ;:

.~ .~ .~ .. .. ..

W

. -.: i

oö

Q)

:: i:

~
Q)

::
¡;

E

8ü

I-

Õ

t: L( ~

a a f: a

0

VICTORY FUND, LTD.

July 1 - July 31, 2009

Activitv CateQorv
June bank rec Review GL for fund report Preparinq Fund accountinq report

Timekeeper
0.4
90 90 90

Description

Date 7/7/2009 7/14/2009 7/15/2009
0.9

Accountinq & Auditinq Accountinq & Auditinq Accountinq & Auditina

SAO SAO SAO Total AccountinQ & AuditinQ

Rate Hours 0 .2 5 0 .2 5

Amount
22.50 22.50 36.00 81.00
81.00

Total Victory Fund, Ltd.

Ni- 'N"~ ( a L( a 0 a L( L( LO a L( L( L( 0 _NNC~N,L~ ~~~(rii-~Neri-~"-"-N
i: ::

000000 0000000000000 L( a L( L( a a
"" C' "" C' N C' N "" (j C' C' C' co

o
c:
E

N co

o o
N
co co

000000 000000000000 (j (j (j (j (j (j (j (j (j (j (j (j (j (j (j (j (j (j
L( C' L( L( L( ~

~
::

I.I a a a .
:i
o

N a . . a .a . 'C'N .

a a 000.C' . . . .000 . . 000
L( LO L( "" C' L( L( L( C' L( L( L(

. C' . . . C' N L( . C' C' C'

co en

Ü .. ..
iC/
ët (j 00 .. a
LL N

~ 0~- Q) ~C'- ~ "E Q) ~ LL ~ .. ü ro en

á .. Q) .. ~ ~ g Q) l~ 0gi .. 2 ~:: .-

æ$:ro ~ ~ ~ g ro ~:. 'ê 8 ::~.~ ::

.. C ~ ~ .9: Q) en'E ~ Q) ~ ü.
Cl

19

x

$,~o..:$: ü ~ Q) 9. ro ": ~ ~$ ~ ~"C -5 ~ en

Z C' .. UJ

o :i ;: ll

øi

0: ,

Z ;. ~ ::i 0' o

t
S;

e O LL ~.9~~~ Q) 'ê "C en Q) 0 s: ro c ~n ..-2tt~LL ü~;:ro c 0 'ê~ O~ ~~ N~~NO~ ro ~ ~ 2 ~ OO ~~~~~ N ~~ ~ ~ 'o 0 ~.~ ~ "C~.ro ~_E 2 ~ $: 5 '5 ~ ~ ~ c ~ Q) Q) Q) ."Cen tt .::' ;: ....,.øroc,Q) .. c tQ..:i~ ~ Q) ro~o9oroQ)tt ..~~ c' ;; r . LL o' ~ mtQ) ~ .. R ~) ~ g¡ .~ 1~ ~ ~ ~ ~c~c ~ ~ ~~ Q ü0tten Ero Qio == -: Q) ü Q) .S2 0: ou en 0 'õ'õ ~ . "C Q) E o::: :: -ccr oQ ü.8~"C"CO:cQctt:¡ i:üoro0 )o.oü ~.- ü :: :: Q) ~ ~ , c r o;enü nEQ)~:~ CcQ)coccttQ)mQ)Q)O i."C~.. ~~ ....'O"Coox ~" : e "C §"Cc"Cc 5 cOl ~ 9c.oro c ü"E Q) Q) 0.. g.... ro \U \\ rororo~L-~cncrncn'" t; ro ro c ~ ~ 'C Q) en .0 Q) ~ ro ro .- .. 'C ~ .- en 1)~~ro üroo.cc roQ)~~~E""c""Ero I ro r o "COl E;:en 0.0.ro2Q)..roQ) Q
..
U

~ ~Q)'" 'c 9 rJ gi

.!: .!: .- .. .. ëii -- .8 g¡ ~ ~ .~ .g ~ .g ~ ~

:; ~ .!: ~ m :: Q) .. 8 8 2 ~ en ~ ~

0:

o a. a. C/ Ü ~ UJ ~ ~ ~ 0: LL a. a. UJ ~ UJ ~ UJ C/

~

.. ..
¡¡

~
'0

'¡II :

-"
o
i:
Q)

¡:~~~~~~ C/ C/ C/ C/ C/ C/ C/ C/ C/ C/ C/ C/ :s: : ggggigg ~~ ~~ ~:~:~:~:~o:~: ;~i3~0: c: ~~~~c: 0: c:~ o :: o c c:~c g c :: :: :: :: :: c: 0: c: 0: c: 0: 0: ~
.~ .~ .~ .~ .~ ,~ .~ .~ .~ .~ .~ .~ :
:: :: :: :: :: :: :: :: :: :: :: ::.=

000: 0: 0: g ËOOOOOO 0000000c: 0: 000 o::; 0: 0: c: 0: 0: c:

"E

II

C)
r '¡:a

i:

~gg ~ gic I~~::::gg~cg ~~:::::::: i :,(üüü888ü ,~88 üü 8
c: 0: 0: 0: c: c: c:

$ o( o( o( o( o( o(

o( o( o( o( o( o( o( o( o( o( o( o( :i

(j 00000 0(j (j (j (j (j

o

~~~~~~~iH3~åJ~~~ Q)~~~~~~ t:r:or~-r,,"'NNMM(" -I I

000000 000000000000 000000000000
(j (j (j (j (j (j 0) (j (j (j (j (j

ggg~~~~ ggggg8 ~:~~giggg~~~~~~ : :: ::::::::::::::::::::_ ~~~~~~~~~~~~~
r: r: r: r: r: r: ¡: r: r: r:

.g

:s
c: ¡;

~

-: N (' i
::

a! 0 C0 a c": "" "

o o
c:
""

('

0

c:

E

a ""
N

ii
l!

0

Q)

II

..

~

::

:i

a:

:: ..

Ü

I- (j ZJ g UN

C/ C'

~ .. " IUJ ~

r"~ Z:: o

~ :: Z'

-i

~' 0: 0: I

r i: "'o o

c .. .a ~ x

en

~ ..
Q)

0

00:
..

(, .~ II ~

Q)

.Qi) a.
Q)

~ Q)

E UJ
¡: $:

Õ i:
II

.0 ::
E -

Q)

II

~

~ 1U u~~ ro c

g

~ l'
en

~ i:

;:: i
o
E

0 ro ~ ~0~ I-

~ ::

c:

:i

II

(j a

~ I-

. -'l ~.
Q)

N --

a

0

-: N i
::
E

a0 q0
N

a c: "" ""

o o
c: "" N

0
c:

N

a ""
..
~

-

Q)

I iIi

l! ::

:i

0

a:

:. .:

ü~ I- a
UJ ..

ZN
~ C'
C/ "S

I- ;: UJ , ~I Z

ø, is
Z

o -5

en

.3 ~

c ..

C i: "'1 o ..

x

:.. § (, .~ II ~
Q)

0

00:
..
8-

Q)

.Qi) a.
E UJ
¡: $:

Q) Q)

J:
U
II

~ 0

~ II
c'

-: i E II

::

Q)

~
.E

I U~ ~I
II en

- .-

g en

~~ 0 ¡;
.~ ro

o Cl :s
i: ¡;

c: 0 I(j a

t) ~ õ
~ ~

Õ I-

a

C

Q) ..

II

VIKING OIL & GAS, LLC July 1 - July 31,2009

ITimekeeper
IWEP
Determine source of money for Quest for receiver to take over

Description
Hours
Rate
1.25

Date Activity CateQorv 7/17/2009 Forensic Accounting
240

Amount
300.00 300.00

Total Forensic Accounting
1.25

Total Viking Oil & Gas, LLC

300.00

GRAND TOTAL JULY 1 - JULY 31,2009

148.95

$ 17,504.25

Scoop Capital Consolitated By Entity

July 1 - July 31, 2009

Activity Category
Accounting & Auditing Total
Data Analysis Total Forensic Accounting Total

Amount
4,598,00
1,522.50

8,250.00
343,75 960,00
1,830,00

Litigation Consulting Total

Status Reports

Tax Issues Total

Grand Total

$ 17,504.25

PDR Certified Public Accountants Total Hours and Dollars by Timekeeper

August 1 - August 31, 2009

Initials WEP JPD
GAH

Name
William Price Jason Deirmenjian Gail Heinold Sharon O'Brien Michelle Moyers Cindy McCloud

SAO
MRM

ClM

Level Partner Staff Staff Staff Staff Staff

Rate 240
125 100 90 100 100

Hours 43.75
63,60 1.00 41,80 1,00 0.25
151.40

Amount
10,500,00 7,950.00 100.00 3,739,50 100.00 25.00

Totals

22,414.50

VALHALLA MANAGEMENT, INC August 1 - August 31,2009

Activitv Category
SAO SAO SAO
Julv Northern Trust bank rec July Northern Trust bank rec

Timekeeper
0.25 0.25 0 .2 5
90 90 90

Date 8/3/2009 8/11/2009 8/11/2009
0 .7 5

Accountina & Auditinci Accountina & Auditinci Accountina & Auditinci

Descriotion Fund accunt report set up

Hours

Rate

Amount
22.50 22.50 22.50 67.50 67.50

Total Accounting & Auditina

Total Valhalla Management, Inc.

SCOOP CAPITAL, LLC

August 1 - August 31, 2009

Activity Category

TimekeeDer
DescriDtion

Amount

Accountina & Auditina Accountinq & Auditinq

Accountinç¡ & Auditinç¡ Accountinç¡ & Auditinç¡ Accountinç¡ & Auditinç¡ Accountinç¡ & Auditinç¡

Hours Rate 0 .3 5 0 .2 5 0 .2 5

Accountina & Auditina Accountina & Auditinq Accountinq & Auditinç¡

Accountinç¡ & Auditinç¡

Date 8/3/2009 8/3/2009 8/3/2009 8/3/2009 8/4/2009 8/4/2009 8/4/2009 8/4/2009 8/5/2009 8/5/2009 8/5/2009 8/6/2009
SAO SAO SAO SAO SAO SAO SAO SAO SAO SAO SAO SAO SAO SAO SAO SAO SAO SAO SAO SAO SAO SAO
CLM

Accountinç¡ & Auditing

Accounting & Auditina 81712009 Accountina & Auditina 8/7/2009 Accountinq & Auditinq 81712009 Accountina & Auditina 8/10/2009 Accountinq & Auditinq 8/10/2009 Accountinç¡ & Auditinç¡ 8/10/2009 Accountinç¡ & Auditinç¡ 8/10/2009 Accounting & Auditina 8/11/2009 Accountinq & Auditinq 8/11/2009 Accountinç¡ & Auditinç¡ 8/11/2009 Accountinç¡ & Auditinç¡ 8/12/2009 Accounting & Auditing 8/18/2009 Accountina & Auditina 8/18/2009 Accountinq & Auditinq 8/18/2009 Accountinç¡ & Auditinç¡ 8/18/2009 Accounting & Auditing 8/18/2009 Accountina & Auditinq 8/19/2009 Accountinq & Auditinq 8/19/2009 Accountinç¡ & Auditinç¡

Accountinç¡ & Auditing

Accountina & Auditina Accountinq & Auditinq Accountinq & Auditinq Accounting & Auditing Accountinq & Auditinq

Accountinç¡ & Auditinç¡ Accountinç¡ & Auditinç¡

0.25 0.5 0 .2 5 0.25 0.25 0 .2 5 0.25 0.25 0.25 0.25 0.35 0.25 0.35 0.35 0.3 0.35 0.3 0.25 0.25 0.25 0.25 0.25 0.35 0.35 0.25 0.25 0.35 0.25 0.25 0.25 0.25 0.25 0 .2 5 0.25 0.25
0

Accounting & Auditing

Filinq hard copies Record CD interest and scan backup Pay and scan invoice Daily bank balance spreadsheet to BurtWiand at Fowler White Filina hard copies of fund account reports Pav invoice for receiver account and scan Correct income statement for receiver account Daily bank balance spreadsheet to Burt Wiand at Fowler White Update Quickbooks with deposit - scan backup Pay invoice for receiver account and scan backup Dailv bank balance spreadsheet to Burt Wiand at Fowler White Dailv bank balance spreadsheet to Burt Wiand at Fowler White Pavina invoice out of receiver accountfscannina backup info Enterinq deposits into receiver accountfscannina backup info Dailv bank balance spreadsheet to Burt Wiand at Fowler White Filinq hard copies Thomasville Julv bank rec Filinç¡ hard copies for receiver account Dailv bank balance spreadsheet to Burt Wiand at Fowler White Enter deposit into Quickbooks and scan backup Daily bank balance spreadsheet to Burt Wiand at Fowler White Pay invoice and scan backup Review beginning balance of funds at time of receivership August Northern Trust bank rec July Northern Trust bank rec August Northern Trust receiver bank rec Pay invoice for receiver account and scan backup Daily bank balance spreadsheet to Burt Wiand at Fowler White Filing hard copies for receiver account Daily bank balance spreadsheet to Burt Wiand at Fowler White Daily bank balance spreadsheet to Burt Wiand at Fowler White Daily bank balance spreadsheet to Burt Wiand at Fowler White Daily bank balance spreadsheet to Burt Wiand at Fowler White Paying invoices and scanning backup Daily bank balance spreadsheet to Burt Wiand at Fowler White Daily bank balance spreadsheet to Burt Wiand at Fowler White Daily bank balance spreadsheet to Burt Wiand at Fowler White Pay invoice & scan backup for receiver account Pay invoice & scan backup for receiver account

Accountinç¡ & Auditinç¡ Accountinq & Auditinç¡

Filng hard copies
Daily bank balance spreadsheet to Burt Wiand at Fowler White Pay invoice out of receiver accunt and scan backup Update Quickbooks with deposits for receiver acct and scan backup Scanning info on CD renewal notice

8/20/2009 8/21/2009 8/24/2009 8/25/2009 8/25/2009 8/26/2009 8/27/2009 8/27/2009 8/27/2009 8/28/2009 8/28/2009 8/31/2009 8/31/2009 8/31/2009

Accountina & Auditina Accounting & Auditing Accountinq & Auditinq

SAO SAO SAO SAO SAO SAO SAO SAO SAO SAO SAO SAO SAO SAO SAO SAO SAO SAO SAO SAO SAO

0 .2 5 0 .2 5 0 .2 5 0 .2 5 0 .2 5

90 90 90 90 90 90 90 90 90 90 90 90 90 90 90 90 90 90 90 90 90 90 100 90 90 90 90 90 90 90 90 90 90 90 90 90 90 90 90 90 90 90 90 90

31.50 22.50 22.50 22.50 45.00 22.50 22.50 22.50 22.50 22.50 22.50 22.50 22.50 31.50 22.50 31.50 31.50 27.00 31.50 2 7 .0 0 22.50 2 2 .5 0 2 5 .0 0 2 2 .5 0 2 2 .5 0 31.50 31.50 22.50 22.50 31.50 22.50 22.50 22.50 2 2 .5 0 2 2 .5 0 2 2 .5 0 2 2 .5 0 2 2 .5 0 (22.50) 2 2 .5 0 2 2 .5 0 2 2 .5 0 2 2 .5 0 22.50

Daily bank balance spreadsheet to Burt Wiand at Fowler White
Refininq profiteer analysis for recoverY of funds bv receiver Loan amortization analysis" Jefferson Pines condo Refinina profiteer analvsis for recoverY of funds

90

Scannina
Work with Michelle Movers of PDR on address of like profiteers

8/31/2009 Accountinq & Auditinq SAO Total AccountinQ & Auditing WEP 8/4/2009 Forensic Accountinq 8/6/2009 Forensic Accountinçi JPD WEP 8/6/2009 Forensic Accountinçi 8/7/2009 Forensic Accountina JPD WEP 8/712009 Forensic Accountina WEP 8/10/2009 Forensic Accountina JPD 8/1 'ii2Ü09 Forensic AccoUntina

Updatina profieer analvsis Scannina
Reconciling address verification worksheet and responding to Kelvin Lee
.

0 .2 5 12.15 1.25 0.5 3.5 0.25 3.75 1.75 0.25
240 125 240 125 240 240 125

22.50 1,073.50 300.00 62.50 840.00 31.25 900.00 420.00 31.25

emails
1

4.5 1.75
6.5
3

8/12/2009 Forensic Accountinçi 8/12/2009 Forensic Accountinçi 8/12/2009 Forensic Accountina 8/13/2009 Forensic Accountinq 8/13/2009 Forensic Accountinçi 8/14/2009 Forensic Accountinçi
6.5
Refine profiteer analvsis Kelvin Lee - profiteer and promoter Group account reconciliation Updatinq profiteer analysis Investor çiain/loss reconciliation Work with PDR staff on accounting for back up on profieer gains for suit for recoverY

JPD WEP WEP JPD WEP JPD
2.5
8 1.5

125 240 240 125 240 125

562.50 420.00 240.00 812.50 720.00 812.50

Profieer analvsis Profieer analysis

8/17/2009 Forensic Accountina 8/18/2009 Forensic Accountina 8/19/2009 Forensic Accountinq
WEP JPD

WEP JPD JPD

240 125 125 3.5 0 .2 5

600.00 1,000.00 187.50
240 125

8/19/2009 Forensic Accountina 8/20/2009 Forensic Accountina for recovery

Follow up on profiteer schedules and coordinating backup from Quickbooks for receiver to sue to recover funds Investment aain reconciliation Review profiteer schedules to date and send to law firm to initiate lawsuit

840.00 31.25

2.75 4.5 4.5 3 .7 5
6

8/20/2009 Forensic Accountinçi 8/21/2009 Forensic Accountina 8/21/2009 Forensic Accountinq 8/24/2009 Forensic Accountinçi 8/25/2009 Forensic Accountinçi
WEP JPD WEP JPD JPD
Investment aain reconciliation Additional work on profiteer schedules Investor gain reconciliation Investment gain reconciliation

240 125 240 125 125

660.00 562.50 1,080.00 468.75 750.00

8/25/2009 Forensic Accountinq 8/26/2009 Forensic Accountinq

WEP JPD

2.5 3 .2 5
3 4.1 3

240 125

600.00 406.25

6 .2 5
6

8/26/2009 8/27/2009 8/27/2009 8/28/2009 8/31/2009
WEP JPD WEP JPD JPD

Forensic Accountina Forensic AccountinQ Forensic Accountinçi Forensic Accountina Forensic AccountinQ

Information on profiteers from investor files for receiver to recover money Investor gain reconciliation Work with staff - Jason Deirmenjian - on backup needs for profieers for receiver to sue for clawback Investor gain reconciliation Coordinate old bank statements to track Nadel funds Investor gain reconciliation Investor gain reconciliation Gather info for U.S. attorney

240 125 240 125 125

Total Forensic Accounting

99.85 0.75 0 .7 5
1.5 1.25
1

240
125 240 100

Emails and profit tracing Investigating contact for IRS for receiver liability Form 65 preparation

8/11/2009 Litiçiation Consultinçi IWEP Total Litigation Consulting 8/17/2009 Tax Issues JPD 8/26/2009 Tax Issues WEP 8/31/2009 Tax Issues MRM Total Tax Issues

3 .7 5
116.5

720.00 512.50 720.00 781.25 750.00 1 6 ,8 2 2 .5 0 180.00 180.00 1 8 7 .5 0 300.00 1 0 0 .0 0 587.50

Total Scoop Capital, LLC

1 8 ,6 6 3 .5 0

SCOOP MANAGEMENT, INC.

August 1 - August 31, 2009

Date
Eamil to Jeff Rizzo at Fowler White regarding question on bank

Activity Categorv
SAO
Email to Jeff Rizzo at Fowler White reoardina deDosit into Momt account

TimekeeDer
DescriDtion

Hours
Rate
90
90

Amount
31.50
31.50 63.00 63.00

8/11/2009 Accountina & Auditino

statement
0 .3 5

0 .3 5

8/11/2009 Accountino & Auditino SAO Total Accounting & Auditing
0.7

TotalScoóp Management, Inc.

-: i
::

a( a a a( a a( a! a a a! a a a( a( 0 L ia ia L ia L C ia a C a ia L L 0 N N .. N N N a .. r. L( a N N N ir N N C' N N N N C' N N co N N N ai
..
..
in

o o
ir ai
io

0

c:

E

aaaaaaaaaaaaaa (j (j (j (j (j (j "" (j (j a "" (j (j (j .. N N
L(NC'NNL( L( L( L( C' L( L( ~ L( L( io N L( L( ~ N 'C' .N..NNN ..

~ ii

~i00000000000000 .. :i
:i
o

~

c ro
ro

.0

0. (j

~. 'e ~ gt ~0 ~ C .
~ "0

~ C ~ 0.

.J g
u. N
0: ..

I- "

I/ en -~ C
.. :: 0: 0:

UJ 5,
UJ i
0:

~ ~~c $: e C ~ .. Q) en ".n..$:ro:ê æ ~ . .l en ~
ïii ~ëii ~ ~~
~ o.~~.§~ g~ "C ::LL"C o.t~ o.en-e 0 0. ~ ~ ro~ :: ro c :: Q) ro .- ~ .. ;~.oro~ON 'S; ~ 0 .0 ü.. ~ ::Ü - :: .- Ü ft C/.. 0: 'S
~ c .~ ~ .0 .~ S .0 ~ 0 1i .0

o~ o Cl ü3 C/ ~

a. ..

;; ;;ro ~ro c ro

o .~ rn tt 0 ü'S; i ü.o Q)x 0 ü .!! .0 0. Q) .0 en .- .. en'" .. en 0.
i: t O-;'""t__t5 .. Q) C/ Q) Q)__ 0 ._ ü Q) E .- Q) ro ~--1919 .S2 Q) U

o rn ~o: 0 æ~' æ g en, æ en

o::"Cü ::Ü~L-Ü..""OÜ"C
:; . ro .- .. 00.- c"EO.. .. ~ .- CI .g 0 .. 0 e ._ .- 0 ro c 0 .. .- Q) ~ ~ en Q) ~ "C Q) ~ ~ g¡ .- ~ ~
Q) 0.._ ro E 0. ro Q) 0 ro ~ Q) E ro == o :: LL a. w :: a. 0: z a. Ü 0: UJ a. LL

~ ~ g'~ ~ ~ .~ 8 :§ .~ ~ ro ëii .~ g
..

~ Q)
Q)

._ c: 0: 0: 0: 0: 0: :: 0: c: ;t ;: 0: 0: c: :; I- c/ c/ C/ C/ C/ C/ ;: c/ c/ '- ;: c/ c/ c/ :s

~0000008:00~8:000 gi
::

.J
II W

a:

~~~~~;;;~~~~~~::~:: ~i: o :: :: :: :: :: :: :: :: :: :: :: ::
$ o( o( o( c6 o( o( o( o( o( o( o( o( o( o( :i
2i c: 0: 0: .: 0: 0: 0: c: c: 0: 0: 0: c: c: :g

g g g g .~ .~ .~ .~ .~ .~ g .~ .~ .~ :

l"

¡;

~

8 ~~~:gccccc~~~~~~ ~ ggggggggigggggg8 i ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~¡; ü .: ~~ .0: ~~~ 0 .:.: ~~~õ c:~0:.:-~~0:0:0:~:~~0:c:.:1-

rn

c. o o (,

00000000000000 00000000000000 ~~~~~~~~~~~~~~
(j (j (j Ol (j (j (j (j (j (j (j (j (j (j
C' "" L( Li) L( L( L( .. .. .. .. co .. co

~ I-

I oI

_ co

Q) èõ 00 ã5 rX Cõ ëi èõ co co co:!coco ~ ~ ~ :! :! ~ co

~ .. _ C' C'
i: :i

aa q i. aj (j (a
"" L(

i. (j
""

a

"" N

a0aaa a L( L( i. L( ~ N ~ .. N
..
C'

L(

N

a N a N a (j
L(

a a i. i. a a a L( L( aaa aaaa ..' L( N N i.'. "" "" N N . ~NNC ~~NN C
L(

NN NN

L( L(

aa

C'

i. ..

a L( L( aa
NN NN

L(

a a L( a aaa
N~N~ N "" N ""

a L( i. a L( 0 a 0 a a0 a a .. a a io a c: N N~ ~( N C' C' N .. co co L
cD

io

0

o

~ .. ~ ~
""

~ ~

M.

c:

E

a (j

a00aa (j Q' (j (j (j
L( L( L( L( L(

aaaaaaaaa (j (j (j (j (j (j (j (j (j
L( ~ L( L( L( L( L( L( L(

0a (j (j

aaa (j (j (j
L( L( L(

aaaa (j (j (j (j
N a Na .. . .
L( L( L( L(

aaaaa (j (j (j (j (j

a

N

~

a a L(( .L a l!
. C'

o"a '0~"! !" a a

N N

C' a . . . a a . . . 'NNC' . 'NN

0 "! a 000 00 N 0

L( L(

~ "! "! aaa

aa

o0.0 0.... oMoO
~

~'NC'"".NO.... L( L( L( io L( io

co

M

~

:i

o

:i

~..~c.l'~ g-.2 ~~ ~ëii gIn en c ro ~-+ "C 1l;: ~8. 8 fi g ~ ~ ~
~2
m .~_ ~ro "C ro ro Q) ~ ~ Q) ~ 0. ~ gJro

"C

en

- 9I-~~ü £.0 .0 ~~E0~ÜLLro19 .0 1 "C ~~ en ~ ....0 ~ ~ Cc ~ ~= "C ~ ro - ~ c
2o ~~! ~ .5 m ~~= £ Q) 19 ëii ~g'êllc2 roen r .. ~ ~ en .0 Q) g en~ , Q) ro g ~

.C ~
"C

2 ~
(j a
$:

~ I-

UJ ~ §~ I- ü ~~ 8 a: ~.o Û UJ ~~

~"C.9 ~ ~ o.C0 c.oÜ~ en= c ü= æ £ E ro ~ ro a x .. ~
m
en

~

c

Ü. N ."

a

~

.. ~ c: ûî Z Ol - ::
$: 0: :: UJ

~ LL

.o . E'~ Ol "en Q)Q) .. . . c."roen~ü..ro~ü .. 0~.. en C..~ro u. ~ .. ;:enenro ~ ~ C ~ ~ ~ CC ~.e ü .o.o..~ ~.lü 5~en== eni..ro~ rooo ." ~ o Q) -

:e Ol ::

R : W ~c :e UJ~ g ~ ~ ~c ~~ c.9 .e ro æ E ~UJ 0 Q) Ol ~~:: R x : . c Ol Ol £UJ"C -0 "C 0 ~c ~ 2 CQ)ro ~Q) C roQ) ~ ~ c~5 ~~ E..~:: "C0."C EQ) C .i ~~ "Cro æ~~ 'êOl ;:EC ~:E~ o.ro"E~ Q)"C ro 'ro Q):; u. c. en ~ C C ~ ro0.__ ro ;: :: en Q) ro C 0. 0. ü:;Q) 0. ,C ro 0.

.9

N ..Q) 0 :: "C::g::~ Ol ..:: Ol ;: ~~.." Ol::::

.~

i
c o

oi

~ ro.8 ~ ~.;: ~ .. Q) ~ iro ü-~..~= .5 ,Q) ~.. .eOüro .9 E Q !.. C ê5"C .0 O:: tt) ~ ü en~Q)0enroü "C~~"Cen~t Ol C 0: 1l 0 ~.-C.8 .. "C .5 ro~ ~ C Q Ol ~ LL C._ .. Ole

~ ~ ~ ~ ~ ~ ff -* ~ ~ ~ "8 § ~ g .08 .~ .8 ~ ~ g- ~ g:Q gi ~ g. ~ ~

~ .. .8

~ := I- ~

:: 0:

Ol

~8ro~'5 Q) i ~ ~ ~ ~ ~ .l i~~"C"C ~~8 ~"Cen~~~ ccroo~"Cen"C C ~ a g"C~08êæ~~~ ~ g i c ~ ~ ~ .9 C ~ ~ ~ 8 ~ i ~ .

S: :
E

0.

~~E CQ) o..o~c~.oRo...9o..CClnO: ~cQ)Q)entt roQ)Q).. enc~c en" .9 £ ~oi~=aroQ)ol-eno!ro~ÆE croü~"cQ) enEQ£ Æ~oro
8. c __ c en .- 2 "C ro ~ ~ "C .0 C ~ .0 C Q) Q) 'Q. Ol Q) 'õ ~ c , Q) ~ 0 en 0.0 "C ~ ~ g "C Q) Q) E en Q) ~ "C 0 Q) Q) C ~ 0 .- ~ ~ - ~ 0 ~ .. ~ g £ ~ Q) .8 Q) 0 0. - en Q) ü ro .- ~ :;'~ü .S2 Q Q) "C ._en ..~~. c:'..Üc In 8 t .. .- 0 ~ _ ~üro ~ cOlo. Q0 ~ .ê ~'u ~ Q) en~ro 8 ~ 8..ê ü g ~ ~ ~ Q) 8 "'. ro _ Õi'- c en ü en 5 ~ 8..ê ~ ü .1 0 0 ~ Q) 0 "C

Q) ro In Q)~.. c~ cttc Q) ~ ct ~ ~t roQ ü 8 e cQ ~ ro ro ....Q w ~~_ c ü ~ .. o
Z
Q)

8

~ ~ ~ ~ ::"C~ cU ~ en~~ 0~2Z ~2 ~ ~~~ Q) c Q) Ol~- ~ ~i gi~ g~i~ ~2 g

Ol

lIen-;-Q) c Q)-t:en'U"C~cQ)"C~"C"C"t-,"Cco =;:wc;:enCOle .. æ Q) 0. ro ~ :E ~ ¡ 0 Q) E 0. _Q) ro :: c. ~ "C ~ t ro I§ æ ~ ü ro ro OlQ) Q) ro Q) .. ro ~_..~ ~~ ro Q) Q) ¡ ro OO:o.o...UJ ooo.üO:UJ~..a: u~,o:~..o.~LLo. roüo. ..0:0.0: ~o.UJc/UJ ~LLO:~o. ü
.. ~ Q)

(J Q) .- .- .0 Q)'" ro ro Q) Q) :; ro .. ~ ûî ro ~ .5 ro Q) .§ ro 9 c 8:: .. .5 ~ 19 .- Q) Q) .:: ~ :¡ ~ Q) cOl enOl ~ .::

c

~)00 Q
,§ 0: 0: I- C/ C/

~/ C

00000
c: c: c: 0: 0: C/ (/ (/ C/ C/

o
c7

000000000 00 000 0000 ooooolgo.
0: c: 0: 0: 0: 0: c: 0: 0: C/ (/ C/ C/ C/ C/ C/ C/ C/
0: c: C/ C/

c7 c7 c7

0: 0: 0: c: C/ C/ C/ C/

0: c: c: 0: c: :; UJ

C/ C/ C/ C/ C/ :s ~ r-

gg

$ o( o( 8gg I~E E

~~~ Oo::o: g : ::

~ "C
~
o(

:. :. :. :. :. ~~~~~ ~~~~~
o( o( o( o( o(
:. :. :. :. :p

glgggig

:2
"C

g

:g:. :. :. ggggg . ggg:. :; :. :. :;

~
o(

~~~~~~~~~ ~~~~~~~~~

+: :.

gg

~: :: :~
c: c: o( o(

:. :; :;

ggg

~~~ ~~~
o( o( o( +: :. :.

:. :. :. :. ~: ~ ~ ~ : :: :: ::
c: c: c: c: o( o( o( o( :. :. :. +:

gggg

.~ .~ .~i.~ .~ ~ II

::

U

~~~~~g; II ~~~~~: ~
o( o( o( o( o( § .!! ~
:p:.:p:.:. u co co

.. ..

ii: :
.~
"C

o( o( o( o( o( o( o( o( o(

:~ 5 5
c: 0: 0:

g E ::
8
;¿

g g g gg
ccccc

:: :: :: :: ::
§§§§§

:c ¡ ::

g
o

:g'cc+:+:cc:cc ': : :' gg :¡:' ' cg¡gccgggg
;¿ ;¿ ;¿ ;¿ ;¿ ;¿ ;¿ ;¿ ;¿
O" (j (j (j (j (j (j (j (j

.~ .~

ggg

õ88

(j (j aa

aa ~~
£2 £2
Q) co 00

(j a

a
~

o:c:c:o:c: (j 00 a a 0 (j (j (j (j

¡¡

o

(j (j (j (j (j (j a a a a a a a a a 00000 a aa aaa a 000 a a a ~ 00 ~~ ~~ ~ ~ ~~~~.,., ~ I' co ., ~~~~~~~~~ £ co 2 co ~ § Õ3:!:!:!~:C~~:! ~ ~ ~~ ~ ~~ ~ ~ ~~co2£co£2 co ~~§ §§ co
.. ""

~

000000000 üüüüüüüüü 000000000 000000000
co 00 co 00 00 co 00 co

:: :: :: :: :: :: :: :: ::

cC ~~

:: ::

C :: :: Cc ::

~~~

~~~~ (j (j (j (j aaaa

g8 gggg gccccc:~.l ccCc c5g5g5g515¡;~o :: :: :: :: 1 1 1 1 ro ; üüüüü_~¡_
;¿;¿;¿;¿;¿~o~ (j 0000 a 0 (j (j (j (j (j

I-

E

'i

I-

Õ

£: £: £:
"" "" L(

-: i -

a( a a( 0 L aL 0 N a N ir N N N co
.. ..

o o
ir co

0 E c:

:i

~

aaa (j "" (j
N
L( L( L(

Q)

ii
I.I a .
::

II

"!

a "! a

~

:i

0

..

a.

:: ~ ü
.0
ro ro

0.

cñ 0:
UJ (j

Za ~ fi
c: ~..

c

ü en
"'

a. C' I- Uí

Z :: UJ Ol
~~ C/ I
UJ

.ili i
~ ~ 0
0
i:

c ro

0. 0 Ü 0 .0 Q.) Q) 0 . "' ~ ~ ~üc
'5

en .~

~ Uí

Z ::l O
~~ ..

a .0
ro

.~

I. .
~

c:

§0
..

0 ~ i:
~ Q)

~ g0 .. 2 ~ Z (, ro 0 i II "'. Q) ;: Ü Q) 0
0 '3

.0 ~~ ü ro

~

2 IC .. Q)

Uí

t

,

"5

i. .i
~ Q) i: tI: iiI

.i
E i=

Q) Q)

a.

~

UJ

$:

~

u :¡ :¡ :g § c¡ ~ c: 0: :c: c: :: : : ¡; ~ õc: ~ ~ ~ ~
m

-

gi o( o( o( i: :: II g: gi

"' "' "' : : :: ~ 0: 0: 0: :g ; ::

.~ .~ .~ .. .. ..

:a :: c:
oö

+i

g

-: i ~
i: ¡;

Q)

E II

.!

~

~( ~( ~ L L .. Ci Ci ..

a (j (j aaa aa
Ci

.. ~ ¡; Õ I-

0

-: "" N .. i
0
:i

aa0 a ~( i- 0 L
N

o o
i:

c:

E

aa (j (j
Lq C'

Q)

ii

1U

aa
l! :i

co

c:

:i

0

Ü .. .. ~: a 0a
UJ N
C/

UJ" (j

UJ .. 0: C' a. êi

§ ~ ü
.0
ro

Z OJ

::

;: ~ ~I

.e
C

gi ::

~

~ o êi ~ 5i .. ::
UJ 0: 0:

"' ~ CC

üü en ~
ro
ro ro en .0

,
i

~ ~

0

~ i: .~

~ ..
:ß 0

.f: E

2 I-

êi

(, .gi ~

a.

ro

0 z

t

Q ~)

..

U

~) Q
Q ~)) Q

.. ..

E

I-

0g ~/ C:/ :; 0 C
:s

~ Q)
D-

II l!

.~ .~ ~~

:i c:

i:
J9

oö

II 0 U gi gi (, (, :¡ ~ c: ~: c: ~: :

~~ ~ - o( o(

~

"' "'

:i; :
::

g

i: :: o :¡
e! ::

Õ ~ ~ ~ I(j (j aa

¡;

.I.I ¡; Õ I-

0

.Is I

~~ .. .. ..
Õ3

aa
Õ3

LAUREL PRESERVE, LLC August 1 - August 31,2009

Activity Categorv
SAO SAO SAO SAO SAO
Payinq invoices and scanninq backup Payinq invoices and scanninq backup Northern Trust bank rec - July Scan Wachovia Bank statement and send to Roqer Jernigan Pavina invoices and scanninq backup

Timekeeper
0.6 0 .2 5 0.35 0 .2 5 0.4 90 90 90 90 90

Description

Hours

Rate

Amount
54.00 22.50 31.50 22.50 36.00 1 6 6 .5 0
1 6 6 .5 0

Date 8/4/2009 8/7/2009 8/11/2009 8/11/2009 8/11/2009
1.85

Accountinq & Auditina Accountinq & Auditinq Accountina & Auditinq Accountina & Auditinq Accountina & Auditinq

Total Accounting & Auditino

Total Laurel Preserve, LLC

VENICE JET CENTER, LLC

August 1 - August 31, 2009

Hours
With Bob & Rocier - questions on sale of fixed asset

Rate
0.5
100

Amount
50.00 50.00 50.00

Activity Category Date ITimekeeper 8/14/2009 Accountinci & Auditinci IGAH Total Accounting & Auditing
0.5

TotalVeníce Jet Center, LLC

NN -: N N i"r" i

L( L(

aa0 0

o o

ir ""

::

0

c:

E

a aj (j (
L( L(

ii

Q)

II

NN

io

I.I a .
:i

a

c:

:i

0

I

ü

I

~" (j a Za ON
¡: .,

0.~ . Z
.. i
:J

C: C'

:J Ol

o :: LL 0:
UJ ..

o 1i 0: ::
)- 0:

,,
~ ::
i i

~ ::

Zi Ol ::
(9

~ .0 ro c
i: .0
ro ..

Ü . Ü) Q.) Q~ .. c
en

:. : 0 ~ I.E § ~o ~) .. r Q (, E II 0 Q 0 0) ~ Z I-

t

..

~) Q

U

.i
I-

Q)

.5

Q)

,§ 0:

0 ~ :g ; C/ C/
:s
:: c:

¿ o ~ 't
i: :i
LL

~ ~ ~ :g;o ~ o( o( i: :i I ( u' :g :g 0,, ¡¡(

.~ .~ .. ~ "' "'

~

o

ã)

-

'II t Z i
C)

~ ~

0 0 ¡; ~ õ c: ~ ~ I-

cc :: ::

c:

;:: :

(j (j aa

~ I-

I 0I

.æ Õ3

a ~ a ..

~ .. ..

a
Õ3

HOME FRONT HOME, LLC

August 1 - August 31, 2009

Timekeeper
WEP

Activitv Category Date 8/3/2009 Data Analvsis
0 .7 5

Description Determine money invested to aid receiver in sale

Amount Rate Hours 180.00 240 0 .7 5
1 8 0 .0 0
180.00

Total Data Analysis

Totai Home

Front Home, LLC

LIME AVENUE ENTERPRISES, LLC August 1 - August 31,2009

Description
Northern Trust bank rec - Julv

Amount
90

ITimekeeper Activitv Cateaorv Date 8/11/2009 Accountina & Auditina ISAO Total Accountinc & Auditing
0.25

Hours Rate 0 .2 5

22.50 22.50 22.50

Total Littie Avenue Enterprises, LLC

-: i
:i
E

a a( 0 aL N o a N i0 co N .. N

o io N o N

0
c:

a aj "" (
N

Q)

ii
l!

iu

~ "! aa

L( L(

~

:i

:i

0

I-

Z

o (j
UJ C'

~

Üa ÜN a 0:
0: ..

~ :: - îi

UJ 0) UJ 0:

e. ro .n Ü
Q) .0
Q)

: ~:

0.

Ü ::
0: i

iE

0".. Z~ gi
I- 0:

c: ~

o Õ rÜ
en

e e. .C 0

g

' ~ "c ~ ro

0:

~ a:

Ü~ i: ~ .Ü
Q)

0

gS § ~ .gi ..
(,
g¡

0

0
..

8 .~
a.
ro

&.

-: i
:s
:i c:
oö
'iii

~) Q

~) Q
Q)

o Ü
a.
UJ

:i

E

¡: $:

0: :g;: 0 C/

~ ..
~
(,

:: iu 0 U g .~ (, ~ ~: :: ~ : 'S;

:: :: ~ 0: c: :g: ; g o( o( i:

g. ~ ..~ "' "'

~

"' i:

I1

c

~ t:: : i: ~ I-

~

c:

§8

(j (j aa

~~ I-

aa
I1 0

.e

~~ .. .. .. ~ ëõ co

VICTORY FUND, LTD.

August 1 - August 31, 2009

DescriDtion
Northern Trust bank rec - Julv

Amount
90

Activitv Category Date ITimekeeDer 8/11/2009 Accountina & Auditinçi ISAO Total AccountinQ & AuditinQ
0 .2 5

Rate Hours 0 .2 5

22.50 22.50 22.50

Total Victory Fund, Ltd.

a( a a a( a a a L a a L L( L( a
_ Ci Ci ""
i: :i
.. cD ~

N N N "" NNN~

a( L
N N

a( a a a L L( L( a
N CiN ", N~ N~

00000000 L( a L( a L( L( t. io
0000000 (j (j (j (j (j (j (j
L( L( L( L( L( L( L(

N""~~"".NNc.: ico: N ~ Ci N .NN . .o .. co c.

o

o

c:

E

aj (j (j aj (j (j (j ( aa ( aaa
..

a (j
L(

aj (j (j (j ( a 00
NCia 'a . a. a. N
..
L( L( L( L(

~
ii
l! ::

Ci .0 . o.0
L( "" L(

L( L( L( t.

"! "! "! a aaa

N

a

"! a ~ .. "! "! a a a a a "!

io
""

r.

:i

o

E 'õ~ Q) Q )~LL0:ë o ~~
Q)

Q)

z C ~ .l §~ ~ ~

:ë .~ ~

~
C

"C

o
~

.Q ~ Q)' §
Ü .. .. i- (j

ê C/~ :: tt C

.c l

~

~: a 0a

ON .. LL C; z 1i

UJ ::

o Ol

:: i: .l'S:"C !! ,..õ ::'" roc ~ ~~ æ¡ g¡ C ' . C"C (¡.ro ( .- "C 2 . üQ)~~ ~.8~Q) coL. ~ ;:..0. :~"~Et-m'~ Olen ~..~ 8~..Q) :gc E 8 Q) ~ ~ $. 's; 2 ã) 2 en . :) c-L. UJ~~ ~ ::8 $:_rgo i Ol . "C Q ~~ ~ -g i5 ~ . .0 ro c ..c.

Olel o.Ol 3l 'õ:ë cO- ro$: c COl

~~ 'g 3l E~

i5 ~

.9

0: :: 0: 0: (9 I Z
0: 1i

~ "C$: ~ 0. ~ o.~ ro

õ: 5i

~ .. ~ jg t :É ~ Q) ü ~~go LLlj ro en ro æ.9 c::g~ 5t LL .- o "C ü Q Ol ~ r .co n Q) ~ r :ë o §o L en.o"CLL ro .oro~ .o~e"Cro .. oL ..roroo :ë ro.."E ß æ 0 N en ~ ~ .~ 8rooQ)l-ü-o 0. æ ß ~ .- ~Q) 0. Q) 0: ~ C 2 æ g- ~ iõ üN
ttC/xNEEenenN .l en~~

~=c Q) 'E

O:en~~enen;:

~~

ü
0:

::

i:08g-Q)1i~ro8tt R ~E;: 0"' ¡tt Q) Q) i5 ro~~ ,- ~ "E roen ' ~ Z .S2 "E , ~ ~ 'g ü ro i 0 ro "C ro 'õ e .9 ': Q)a~g.9..g..S: g ==9Q)2Q)~""en -c j ~ .~~. l II eng.S: ==E 2:5 ro:=ro .~ ro 1i E.-Q) c en ro en;:;:c E Q)"C~.S: ro:i ~~ Q) Q):=.Q ü o.~
o ri LL ü UJ I- 0: a. LL UJ~:: $: a. UJ..
.. ~ Q)
l1
Q) 0 0 0

~ .ê 19 æ "* .ê ~ .~ ~ c ~ tt .g

,9'- c::o.o.. ~ü 0 o E o.en':: ~ ü ü .. oaOoü"C~r .+ c ..o~~ '.:¡2~2~\U_ .! Q)
tt-g,g.gcÆ E
.- ro ro Q) ro Ol c UJ :: :: ~ :: LL 5:

~ Ri~:i ~ § 0
U

.. ..

E c: 0: 0:

0000
0: 0: 0: c: C/ C/ C/ C/

o: c
C/

0000
gggg

'¡II :

..
o
i:
II
Q)

I- C/ C/ C/

0: c: c: 0: C/ C/ C/ C/

00000c: c: c:g 00 :; c: 0: c: c:
C/ C/ C/ C/ C/ C/ C/ :s
:i
.~ .~i.~ .~ .~ .~i.~ :

ii
"E

~~~~ 5 c: 0: c: g :: :: ::

ggg

§ 'õ 'õ 'õ § § § § 'õ 'õ
:: :: :: :: :: :: :: :: o 000
0: 0: c: 0: o( o( o( o(

:. :. :. :¡ 'õ 'õ 'õ 'õ

~
o(

~~=6~~~~ g

C)

~~~~
o( o( o( o(

,S o( o( o(

~~~~~~~:; o( o( o( o( o( o( o( §
~~~~~~~(j = t (j (j (j (j (j (j

I '¡:I

i:

~ c . :: .cc .- .::::: :. ,~ 0 0 0
~~~~

8 g go go

gggg :. :. :¡ :. cccc

:¡ c: :

go

Q 00 !~ _I )ca:00 I

(j (j (j aaa a~~ aa ~ 0.. ..

~~~~ (j (j (j (j aaaa

üüüü

:g :. :. :. .ggg cccc :: :: :: :: o000

(j a (j (j (j (j a aaaa a a: a a a £: £: a a a £ £: £: £: £: £: £:
.. 00 00 (j .. T" T" T"

~

üüüü üüüü

~:~:~~~~~~ : : :::::::::: _ 8888888~
~~~~~~~

g gl g g g go go 8

~ ::
c:

0: c: c: 0:

Õ3 Õ3 Cõ Õ3

o

.. ~

0000000 0000000

~ I-

~ 00 00 00 ~ ~~ 00

L( L( L( L(

£: £: £: £: £: £: £:
00 00 00 00 00 00 00

VIKING OIL & GAS, LLC

August 1 - August 31, 2009

Activity CateQory
GAH

Timekeeper
SAO SAO
AddinQ and scanning deposit; setting up account in Quickbooks July - Northern Trust bank rec

Date 8/20/2009 8/20/2009 8/20/2009
0.8

AccountinQ & AuditinQ AccountinQ & AuditinQ AccountinQ & AuditinQ

Description Set up Quickbooks fie

Total Accounting & Auditing

Amount Rate Hours 25.00 100 0.25 27.00 90 0.3 22.50 90 0 .2 5 74.50
74.50

Total Viking Oil & Gas, LLC

GRAND TOTAL August 1 - August 31, 2009

151.4

$ 22,414.50

Scoop Capital Consolitated By Entity

August 1 - August 31, 2009

Activitv Category
Accounting & Auditing Total
Data Analysis Total

Amount
4,464,50
360.00
16,822.50
180.00

Forensic Accounting Total

Litigation Consulting Total

Tax Issues Total

587.50

Grand Total

$ 22,414.50