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Date: Thu, 15 Feb 2018 06:18:59 -0500 (EST)
From: Mary Schaeffer <editorial_director@ap-now.com>
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Subject: New AP Headache and A Fraud
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    Dealing with the Latest Hassle + Think before You Post ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
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Dealing with the Latest Hassle +
Think before You Post
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

Dear Kathleen

The Fraud: Sedgewick County lost almost $600,000 due to an email phishing scam. 
Not surprisingly, the county created a team to look at a number of issues including
what information was publicly available.

The Additional Issue: Unlike many of our readers, public entities have the additional
challenge of transparency (to voters) and dealing with Freedom of Information issues.
That being said, the team still recommended that numerous forms and information 
be removed from the county website including the ACH change form.

Reasoning: Putting the form on the website gave crooks information they used to 
help them in their scam. This issue is addressed in a little more detail in the 
January issue of our monthly newsletter.

Resource: AP Now's newsletter focuses each month on one timely emerging issue. You
can get information about the newsletter and/or subscribe newsletter here [http://r20.rs6.net/tn.jsp?f=0010O30yPuPTH12AYxTnyPfBjqK0aelwG8rTAR8leKddzJMEOjC1Sxg4-rFLfZNiU3CJFPgmBMwz1fcTiIrwNrd4i-gtNyLCbHDG9CXWFMbNy9bocNuPBpq_M5hiJ-ptCiAHKzT06PsNkVtzcu-GzNyiphWAG8u-ex9Nwn7wnU_2x_GR5BuqwTf5if0a0fgrbDcYzLcRH6ZRAyFgfhM_DrEPczwLOn0NpmBExTI6nCCnd4tp063cQSJcA==&c=yFe-FTsX0trsCMK98RVRLQ3QadtXohygMpHQ7FmujdKTHIXiKrbPFg==&ch=cBgUJs04BteRLswh5oryhD8-BQPkZZpbtxokmttQwvtUvJWYxwhUHg==].
A subscription to the newsletter also includes the AP Best Practice webinar held
 in March.

The newsletter (and Best Practice webinar) is also included in AP Now's basic [http://r20.rs6.net/tn.jsp?f=0010O30yPuPTH12AYxTnyPfBjqK0aelwG8rTAR8leKddzJMEOjC1Sxg433nd6UE9AyWmiD9p0uU-QuuW1Lf5gDoIn3ZsYaAACGF_78oGE5_HyNRla8fBn2QVDRCl2oYstuPhQyck6pv6HLxATcdTfyWrBgXt_Zd1375Oqp6zNR5X4olJD-2GlObjncG3tQkbiGni6_AX9DNNZ0=&c=yFe-FTsX0trsCMK98RVRLQ3QadtXohygMpHQ7FmujdKTHIXiKrbPFg==&ch=cBgUJs04BteRLswh5oryhD8-BQPkZZpbtxokmttQwvtUvJWYxwhUHg==],
portal [http://r20.rs6.net/tn.jsp?f=0010O30yPuPTH12AYxTnyPfBjqK0aelwG8rTAR8leKddzJMEOjC1Sxg4xLwfMyxcuvn1M5JlZ25ZhDcm5MDIk-oKH_IoVYulDAa85oflTzyQCHh_3R_l-iuqaIcqadgeRm8CLJJ7qwbF_SvUlPR5syXkxM-vn11Oo6aH-HyuqWsB3ot0L1uAEDeiCWcJ_7KHDNS&c=yFe-FTsX0trsCMK98RVRLQ3QadtXohygMpHQ7FmujdKTHIXiKrbPFg==&ch=cBgUJs04BteRLswh5oryhD8-BQPkZZpbtxokmttQwvtUvJWYxwhUHg==]
and platinum [http://r20.rs6.net/tn.jsp?f=0010O30yPuPTH12AYxTnyPfBjqK0aelwG8rTAR8leKddzJMEOjC1Sxg4xLwfMyxcuvn1M5JlZ25ZhDcm5MDIk-oKH_IoVYulDAa85oflTzyQCHh_3R_l-iuqaIcqadgeRm8CLJJ7qwbF_SvUlPR5syXkxM-vn11Oo6aH-HyuqWsB3ot0L1uAEDeiCWcJ_7KHDNS&c=yFe-FTsX0trsCMK98RVRLQ3QadtXohygMpHQ7FmujdKTHIXiKrbPFg==&ch=cBgUJs04BteRLswh5oryhD8-BQPkZZpbtxokmttQwvtUvJWYxwhUHg==]
memberships).

New Quandary: Here's a new issue a growing number of our readers are dealing with.
Certain online services are producing receipts and invoices in a Word format rather
than a pdf or some other format that cannot be altered. If someone receives an invoice
and lowers the amount due, it is very likely the vendor will scream "short payment"
when the compensation is received.

More troubling are the receipts, especially if an employee is submitting them for
reimbursement when she/he uses their own credit card. We'd like to know if you are
experiencing this and how you are addressing it.  Also, are any of you seeing Amazon
and paypal charges on company cards and are they legitimate? Please send all comments
to publisher@ap-now.com [mailto:publisher@ap-now.com] with the words "New Quandary"
in the subject line. We'll compile them into one document and share with all who
 participate.

Don't Forget Your Team: Group rates are available for those wanting to enroll all
or part of their staff. Need an invoice, order form or quote for a group rate? Email
publisher@ap-now.com [mailto:publisher@ap-now.com]

Upcoming AP Now Webinars (  webinar [http://r20.rs6.net/tn.jsp?f=0010O30yPuPTH12AYxTnyPfBjqK0aelwG8rTAR8leKddzJMEOjC1Sxg4w2OLjgHxjLumQIXS8eb7XtVuXNv-uSeAU035KvqBVsWsp5rCGO1NeXq9_RWmRkPYPGVuPW6_JHqWa-4KdIHpnJ4Ts5BWhpAGbKpQKRUzr5CC3Ntkh1TJSnDSmZ2PbJt3XxlovmGa17HyAEg-_n6M0E=&c=yFe-FTsX0trsCMK98RVRLQ3QadtXohygMpHQ7FmujdKTHIXiKrbPFg==&ch=cBgUJs04BteRLswh5oryhD8-BQPkZZpbtxokmttQwvtUvJWYxwhUHg==]
and platinum  [http://r20.rs6.net/tn.jsp?f=0010O30yPuPTH12AYxTnyPfBjqK0aelwG8rTAR8leKddzJMEOjC1Sxg4_RHcvZG-2-K2UJtNrsyMvmSJbvEp__RGgmsGbvTzvetk0xYYGwnyOIiU9p1m7ka9czlrkLBUZnqDyycs5-x52uqf2Uhgern5nmXbyfYXuk1KQttLOftuNFsdUl7wCpcrOdx36SZAOUW&c=yFe-FTsX0trsCMK98RVRLQ3QadtXohygMpHQ7FmujdKTHIXiKrbPFg==&ch=cBgUJs04BteRLswh5oryhD8-BQPkZZpbtxokmttQwvtUvJWYxwhUHg==]memberships.)

* Sales and Use Tax Best Practices [http://r20.rs6.net/tn.jsp?f=0010O30yPuPTH12AYxTnyPfBjqK0aelwG8rTAR8leKddzJMEOjC1Sxg4x5azyPAvIQYbabWTseVd6YGD-YPaoh9JiNhVJTuf5mdoAaxJeT9wIW9E5ocPAkK5-_7eDLEPOZZ5iWVn6v3tECV_-7L_7g1mPiI98IzpJoDZHMPopwWXb6MlP5F102SSp9JQnkEpnfo5wIi9YfnEek=&c=yFe-FTsX0trsCMK98RVRLQ3QadtXohygMpHQ7FmujdKTHIXiKrbPFg==&ch=cBgUJs04BteRLswh5oryhD8-BQPkZZpbtxokmttQwvtUvJWYxwhUHg==]
February 20
* Accounts Payable Best Practices [http://r20.rs6.net/tn.jsp?f=0010O30yPuPTH12AYxTnyPfBjqK0aelwG8rTAR8leKddzJMEOjC1Sxg44-xJGJnBe3j5owKnjcklx8owcl93WR0546enDARW3urz3kKKCDApphH5soGyLYkWO3w5N210w8YZQvZv9D3zv4qKSTXfxRzsRgIS79HQT8Yr0VfG7-c0NWCKj-z8LmkX_wRrfQqIiyFPdtaiM6PqJk=&c=yFe-FTsX0trsCMK98RVRLQ3QadtXohygMpHQ7FmujdKTHIXiKrbPFg==&ch=cBgUJs04BteRLswh5oryhD8-BQPkZZpbtxokmttQwvtUvJWYxwhUHg==]
March 13
* P-card Best Practices for AP [http://r20.rs6.net/tn.jsp?f=0010O30yPuPTH12AYxTnyPfBjqK0aelwG8rTAR8leKddzJMEOjC1Sxg4_OoWvZfYjzHJxqYHu9djb-EGkSTD7KqBNWmUf44XtGhjthMkFKGUXDj5Vs03aMZTsT-RRQZYXwBJisKWxI6YQiY8OZByKW6xIwysZ351qruqC3TpQf85YndgBGHMPWbhN3dqzWqhCMwJuQyiHZDV3g=&c=yFe-FTsX0trsCMK98RVRLQ3QadtXohygMpHQ7FmujdKTHIXiKrbPFg==&ch=cBgUJs04BteRLswh5oryhD8-BQPkZZpbtxokmttQwvtUvJWYxwhUHg==]
March 22
* Travel & Entertainment Best Practices [http://r20.rs6.net/tn.jsp?f=0010O30yPuPTH12AYxTnyPfBjqK0aelwG8rTAR8leKddzJMEOjC1Sxg447GYY-navvkIkvGeb3_aRx05mbXnqopOsoH1pGDFePb0p6UJv-3qIWHsDOlmi-kRq-cWEyEaUfZ7zxMSh_m8AsCvYe5O-0pqSgHcCPexmboH2S111vsUImSv3JbnYWxf7hJXPlIk-GnAHybp-W5bJk=&c=yFe-FTsX0trsCMK98RVRLQ3QadtXohygMpHQ7FmujdKTHIXiKrbPFg==&ch=cBgUJs04BteRLswh5oryhD8-BQPkZZpbtxokmttQwvtUvJWYxwhUHg==]
to Ensure IRS Compliance April 12
* Electronic Payment Fraud Prevention Best Practices [http://r20.rs6.net/tn.jsp?f=0010O30yPuPTH12AYxTnyPfBjqK0aelwG8rTAR8leKddzJMEOjC1Sxg41FKAXVYTEOGqeOArlZf8NcEV2MIgFiNeEuxYi5pkhYg_J12DDw9TvYKDN7Ckgy2FO-3a9t_Sg7CNeF6qJnlVnkZ9rRdIlHi4O4N59i4k-rxj21cR5e_CQoVbmrf5pj7QNYSz6quW-XumQE94zJyYFE=&c=yFe-FTsX0trsCMK98RVRLQ3QadtXohygMpHQ7FmujdKTHIXiKrbPFg==&ch=cBgUJs04BteRLswh5oryhD8-BQPkZZpbtxokmttQwvtUvJWYxwhUHg==]
April 19
See the rest of the upcoming schedule for 2018 here [http://r20.rs6.net/tn.jsp?f=0010O30yPuPTH12AYxTnyPfBjqK0aelwG8rTAR8leKddzJMEOjC1Sxg43rJFogEUKfBisaP0N3JpyA7sIDIhKGfEUa71FZZ8IFrNjRRkbA-WnQ821cs3znSNE6lIjnOmALBsTbRlJHvJUgjbecNg7YfSZYRZg-WGsZEwojh4qlhYn0-Jnawnx_SnU9Vm-5PGHgS_knVEESATi41y-Ui0_cbOAeOaQiVFKOplh8Hf9QtXP8=&c=yFe-FTsX0trsCMK98RVRLQ3QadtXohygMpHQ7FmujdKTHIXiKrbPFg==&ch=cBgUJs04BteRLswh5oryhD8-BQPkZZpbtxokmttQwvtUvJWYxwhUHg==].
Other Programs

* Accounts Payable Best Practice Certificate Program  [http://r20.rs6.net/tn.jsp?f=0010O30yPuPTH12AYxTnyPfBjqK0aelwG8rTAR8leKddzJMEOjC1Sxg46hf3XrAsZ7wfatWKua5jYvYA1loS0knEtFQOo2oBlwBRRDpBNxnZT5TlHuUfG9wKfjQNgIgaTlarOxMNNKmDxUPiO5o5cI2DjS6_QpajnW15XmGEr_4OpTBbJD6RlP6PpXnaz73jhUG1hMuX1n2PRY=&c=yFe-FTsX0trsCMK98RVRLQ3QadtXohygMpHQ7FmujdKTHIXiKrbPFg==&ch=cBgUJs04BteRLswh5oryhD8-BQPkZZpbtxokmttQwvtUvJWYxwhUHg==]-
a self-study with no ongoing CPE requirements. You can get the details about it 
here [http://r20.rs6.net/tn.jsp?f=0010O30yPuPTH12AYxTnyPfBjqK0aelwG8rTAR8leKddzJMEOjC1Sxg46hf3XrAsZ7wfatWKua5jYvYA1loS0knEtFQOo2oBlwBRRDpBNxnZT5TlHuUfG9wKfjQNgIgaTlarOxMNNKmDxUPiO5o5cI2DjS6_QpajnW15XmGEr_4OpTBbJD6RlP6PpXnaz73jhUG1hMuX1n2PRY=&c=yFe-FTsX0trsCMK98RVRLQ3QadtXohygMpHQ7FmujdKTHIXiKrbPFg==&ch=cBgUJs04BteRLswh5oryhD8-BQPkZZpbtxokmttQwvtUvJWYxwhUHg==].
Enroll your entire department; group rates available. Contact publisher@ap-now.com
for details.
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

Regards,
Mary Schaeffer
AP Now
Keeping up Just Got Easier:
AP Now Membership Options

* Newsletter [http://r20.rs6.net/tn.jsp?f=0010O30yPuPTH12AYxTnyPfBjqK0aelwG8rTAR8leKddzJMEOjC1Sxg4-rFLfZNiU3CJFPgmBMwz1fcTiIrwNrd4i-gtNyLCbHDG9CXWFMbNy9bocNuPBpq_M5hiJ-ptCiAHKzT06PsNkVtzcu-GzNyiphWAG8u-ex9Nwn7wnU_2x_GR5BuqwTf5if0a0fgrbDcYzLcRH6ZRAyFgfhM_DrEPczwLOn0NpmBExTI6nCCnd4tp063cQSJcA==&c=yFe-FTsX0trsCMK98RVRLQ3QadtXohygMpHQ7FmujdKTHIXiKrbPFg==&ch=cBgUJs04BteRLswh5oryhD8-BQPkZZpbtxokmttQwvtUvJWYxwhUHg==]
- Monthly 4-page quick read publication focused on emerging issues impacting the
 accounts payable and payment function. Subscription now also includes the March
 AP Best Practices webinar and the fall AP Recognition Week webinar.
* Basic [http://r20.rs6.net/tn.jsp?f=0010O30yPuPTH12AYxTnyPfBjqK0aelwG8rTAR8leKddzJMEOjC1Sxg433nd6UE9AyWmiD9p0uU-QuuW1Lf5gDoIn3ZsYaAACGF_78oGE5_HyNRla8fBn2QVDRCl2oYstuPhQyck6pv6HLxATcdTfyWrBgXt_Zd1375Oqp6zNR5X4olJD-2GlObjncG3tQkbiGni6_AX9DNNZ0=&c=yFe-FTsX0trsCMK98RVRLQ3QadtXohygMpHQ7FmujdKTHIXiKrbPFg==&ch=cBgUJs04BteRLswh5oryhD8-BQPkZZpbtxokmttQwvtUvJWYxwhUHg==]
- includes Newsletter as described above + 4 Developing Issues webinars
* Porta [http://r20.rs6.net/tn.jsp?f=0010O30yPuPTH12AYxTnyPfBjqK0aelwG8rTAR8leKddzJMEOjC1Sxg4_RHcvZG-2-K2UJtNrsyMvmSJbvEp__RGgmsGbvTzvetk0xYYGwnyOIiU9p1m7ka9czlrkLBUZnqDyycs5-x52uqf2Uhgern5nmXbyfYXuk1KQttLOftuNFsdUl7wCpcrOdx36SZAOUW&c=yFe-FTsX0trsCMK98RVRLQ3QadtXohygMpHQ7FmujdKTHIXiKrbPFg==&ch=cBgUJs04BteRLswh5oryhD8-BQPkZZpbtxokmttQwvtUvJWYxwhUHg==]l
- Newsletter (as described above)+ access to database filled with articles, tips
 and diagnostic checklists
* Annual Webinar Pass [http://r20.rs6.net/tn.jsp?f=0010O30yPuPTH12AYxTnyPfBjqK0aelwG8rTAR8leKddzJMEOjC1Sxg4w2OLjgHxjLumQIXS8eb7XtVuXNv-uSeAU035KvqBVsWsp5rCGO1NeXq9_RWmRkPYPGVuPW6_JHqWa-4KdIHpnJ4Ts5BWhpAGbKpQKRUzr5CC3Ntkh1TJSnDSmZ2PbJt3XxlovmGa17HyAEg-_n6M0E=&c=yFe-FTsX0trsCMK98RVRLQ3QadtXohygMpHQ7FmujdKTHIXiKrbPFg==&ch=cBgUJs04BteRLswh5oryhD8-BQPkZZpbtxokmttQwvtUvJWYxwhUHg==]-
All AP Now's one-hour webinars (2 per month except January when there's only one)
* Anytime Viewing Pass [http://r20.rs6.net/tn.jsp?f=0010O30yPuPTH12AYxTnyPfBjqK0aelwG8rTAR8leKddzJMEOjC1Sxg4xLwfMyxcuvn1M5JlZ25ZhDcm5MDIk-oKH_IoVYulDAa85oflTzyQCHh_3R_l-iuqaIcqadgeRm8CLJJ7qwbF_SvUlPR5syXkxM-vn11Oo6aH-HyuqWsB3ot0L1uAEDeiCWcJ_7KHDNS&c=yFe-FTsX0trsCMK98RVRLQ3QadtXohygMpHQ7FmujdKTHIXiKrbPFg==&ch=cBgUJs04BteRLswh5oryhD8-BQPkZZpbtxokmttQwvtUvJWYxwhUHg==]
 25  one-hour webcasts available for viewing at your convenience
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<div style=3D"color:rgb(0, 137, 173);font-size:8pt;font-family:Verdana, Gen=
eva, Arial, Helvetica, sans-serif;"><span style=3D"line-height:115%;">
<div><span style=3D"line-height:115%;">
<div>
<div>
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<div>
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<div>
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<div>
<div><span style=3D"line-height:115%;">
<div><span style=3D"line-height:115%;">
<h1 style=3D"background:white;"><span style=3D"line-height:115%;">
<div><span style=3D"line-height:115%;">
<div><span style=3D"line-height:115%;">
<div style=3D"margin:0in 0in 10pt;">
<div><span style=3D"line-height:115%;">
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<div><span style=3D"line-height:115%;">
<div><span style=3D"line-height:115%;">
<div style=3D"font-weight:normal;margin-top:0px;font-style:normal;text-alig=
n:center;" align=3D"center">
<div>
<div>
<div><span style=3D"line-height:115%;font-family:Verdana, sans-serif;">
<div style=3D"margin:0in 0in 10pt;"><span style=3D"line-height:115%;">
<div style=3D"font-weight:normal;margin-top:0px;font-style:normal;text-alig=
n:center;" align=3D"center"><span style=3D"line-height:115%;">
<div style=3D"margin:0in 0in 10pt;"><span style=3D"line-height:115%;">
<div style=3D"font-weight:normal;margin-top:0px;font-style:normal;text-alig=
n:center;" align=3D"center">
<div><span style=3D"line-height:115%;font-family:Verdana, sans-serif;">
<div>
<div><span style=3D"line-height:115%;font-family:Verdana, sans-serif;">
<div><span style=3D"font-family:Verdana, sans-serif;"><strong>
<div style=3D"margin:0in 0in 10pt;">
<div>
<div><span style=3D"background-color:white;line-height:115%;font-family:Ver=
dana, sans-serif;">
<div style=3D"margin-left:0in;line-height:normal;"><span style=3D"font-fami=
ly:Verdana, sans-serif;">
<div style=3D"margin:0in 0in 10pt;">
<div style=3D"font-size:12pt;"><span style=3D"font-family:Verdana, sans-ser=
if;">Dealing with the Latest Hassle + <br/>Think before You Post</span></di=
v>
</div>
<span style=3D"color:rgb(0, 110, 109);font-size:12pt;"> <span style=3D"line=
-height:115%;font-family:Verdana,sans-serif;"> <span style=3D"line-height:1=
15%;font-family:Verdana,sans-serif;"> <span style=3D"line-height:115%;font-=
family:Verdana,sans-serif;"> <span style=3D"line-height:115%;font-family:Ve=
rdana,sans-serif;"> <span style=3D"line-height:115%;font-family:Verdana,san=
s-serif;"> <span style=3D"line-height:115%;font-family:Verdana,sans-serif;"=
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ht:115%;font-family:Verdana,sans-serif;"> <span style=3D"line-height:115%;f=
ont-family:Verdana,sans-serif;"> <span style=3D"line-height:115%;font-famil=
y:Verdana,sans-serif;"> <span style=3D"line-height:115%;font-family:Verdana=
,sans-serif;"> <span style=3D"line-height:115%;font-family:Verdana,sans-ser=
if;"> <span style=3D"line-height:115%;font-family:Verdana,sans-serif;"> <sp=
an> <span style=3D"font-family:Verdana,sans-serif;"> <span style=3D"font-fa=
mily:Verdana,sans-serif;"> <span style=3D"font-family:Verdana,sans-serif;">=
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yle=3D"line-height:115%;font-family:Verdana,sans-serif;"> <span style=3D"li=
ne-height:115%;font-family:Verdana,sans-serif;"> <span style=3D"line-height=
:115%;font-family:Verdana,sans-serif;"> <span style=3D"line-height:115%;fon=
t-family:Verdana,sans-serif;"> <span style=3D"line-height:115%;font-family:=
Verdana,sans-serif;"> <span style=3D"line-height:115%;font-family:Verdana,s=
ans-serif;"> <span style=3D"line-height:115%;font-family:Verdana,sans-serif=
;"> <span style=3D"line-height:115%;font-family:Verdana,sans-serif;"> <span=
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"line-height:115%;font-family:Verdana,sans-serif;"> <span style=3D"line-hei=
ght:115%;font-family:Verdana,sans-serif;"> <span style=3D"line-height:115%;=
font-family:Verdana,sans-serif;"> <span style=3D"line-height:115%;font-fami=
ly:Verdana,sans-serif;"> &nbsp; &nbsp;&nbsp;<img height=3D"147" vspace=3D"5=
" border=3D"0" name=3D"ACCOUNT.IMAGE.37" hspace=3D"5" width=3D"300" src=3D"=
http://files.constantcontact.com/4c102576001/da26d5db-e7e5-4a0c-886a-10eb62=
a72d86.jpg"> &nbsp;<div style=3D"font-weight:normal;font-family:Times-New-R=
oman;margin-top:0px;font-style:normal;text-align:center;" align=3D"center">=
<span style=3D"line-height:115%;font-family:Verdana,sans-serif;">&nbsp;</sp=
an></div></img></span> </span> </span> </span> </span> </span> </span> </sp=
an> </span> </span> </span> </span> </span> </span> </span> </span> </span>=
 </span> </span> </span> </span> </span> </span> </span> </span> </span> </=
span> </span> </span> </span> </span> </span></span></div>
</span></div>
</div>
</div>
</strong></span></div>
</span></div>
</div>
</span></div>
</div>
</span></div>
</span></div>
</span></div>
</span></div>
</div>
</div>
</div>
</span></div>
</span></div>
</div>
</div>
</span></div>
</div>
</span></div>
</div>
</span></div>
</span></div>
</span></h1>
</span></div>
</span></div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</span></div>
</span></div>
</td></tr></table>       =20
                <table style=3D"display:table;" border=3D"0" width=3D"100%"=
 cellpadding=3D"5" cellspacing=3D"0" id=3D"content_LETTER.BLOCK3"><tr><td s=
tyle=3D"color:rgb(51, 51, 51);font-size:10pt;font-family:Arial,Helvetica,sa=
ns-serif;" rowspan=3D"1" colspan=3D"1" align=3D"left">
<div style=3D"margin-top:0px;margin-bottom:0px;"><strong>Dear Kathleen</str=
ong></div>
<div style=3D"margin-top:0px;margin-bottom:0px;"><span style=3D"background-=
color:white;font-size:10pt;line-height:115%;font-family:Verdana, sans-serif=
;">
<div style=3D"margin:0in 0in 10pt;">
<div>
<div><span style=3D"font-size:10pt;line-height:115%;font-family:Verdana,san=
s-serif;">&nbsp;
<div style=3D"margin:0in 0in 10pt;">
<div style=3D"margin:0in 0in 10pt;"><span style=3D"line-height:115%;">
<div style=3D"color:black;font-weight:normal;font-family:Times-New-Roman;ma=
rgin-top:0px;font-style:normal;text-align:left;">
<div>
<div><span style=3D"font-size:10pt;line-height:115%;font-family:Verdana,san=
s-serif;">
<div style=3D"margin-left:0in;line-height:normal;">
<div><span style=3D"font-size:10pt;">
<div><span style=3D"font-size:10pt;line-height:115%;font-family:Verdana,san=
s-serif;">
<p style=3D"margin:0in 0in 10pt;"><span style=3D"color:rgb(0, 176, 240);fon=
t-size:10pt;line-height:115%;font-family:Verdana,sans-serif;"><b>The Fraud<=
/b></span><span style=3D"font-size:10pt;line-height:115%;font-family:Verdan=
a,sans-serif;">: Sedgewick County lost almost $600,000 due to an email phis=
hing scam. Not surprisingly, the county created a team to look at a number =
of issues including what information was publicly available. </span></p>
<p style=3D"margin:0in 0in 10pt;"><span style=3D"color:rgb(112, 48, 160);fo=
nt-size:10pt;line-height:115%;font-family:Verdana,sans-serif;"><b>The Addit=
ional Issue</b></span><span style=3D"font-size:10pt;line-height:115%;font-f=
amily:Verdana,sans-serif;">: Unlike many of our readers, public entities ha=
ve the additional challenge of transparency (to voters) and dealing with Fr=
eedom of Information issues. That being said, the team still recommended th=
at numerous forms and information be removed from the county website includ=
ing the ACH change form.</span></p>
<p style=3D"margin:0in 0in 10pt;"><span style=3D"color:rgb(204, 0, 204);fon=
t-size:10pt;line-height:115%;font-family:Verdana,sans-serif;"><b>Reasoning<=
/b></span><span style=3D"font-size:10pt;line-height:115%;font-family:Verdan=
a,sans-serif;">: Putting the form on the website gave crooks information th=
ey used to help them in their scam. This issue is addressed in a little mor=
e detail in the January issue of our monthly newsletter. </span></p>
<p style=3D"margin:0in 0in 0pt;"><span style=3D"color:rgb(0, 176, 80);font-=
size:10pt;line-height:115%;font-family:Verdana,sans-serif;"><b>Resource:</b=
></span><span style=3D"color:rgb(34, 34, 34);font-size:10pt;line-height:115=
%;font-family:Verdana,sans-serif;"> AP Now's newsletter focuses each month =
on one timely emerging issue. </span><span style=3D"font-size:10pt;line-hei=
ght:115%;font-family:Verdana,sans-serif;">You can get information about the=
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ht:115%;font-family:Verdana,sans-serif;">newsletter </span><a shape=3D"rect=
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ans-serif;" color=3D"#0000ff">here</span></a><span style=3D"font-size:10pt;=
line-height:115%;font-family:Verdana,sans-serif;">. A subscription to the n=
ewsletter also includes the AP Best Practice webinar held in March.</span><=
/p>
<p style=3D"margin:0in 0in 0pt;"><span style=3D"font-size:10pt;line-height:=
115%;font-family:Verdana,sans-serif;">&nbsp;</span></p>
<p style=3D"margin:0in 0in 10pt;line-height:normal;"><span style=3D"font-si=
ze:10pt;font-family:Verdana,sans-serif;">The newsletter (and Best Practice =
webinar) is also included in AP Now's </span><a shape=3D"rect" href=3D"http=
://r20.rs6.net/tn.jsp?f=3D0010O30yPuPTH12AYxTnyPfBjqK0aelwG8rTAR8leKddzJMEO=
jC1Sxg433nd6UE9AyWmiD9p0uU-QuuW1Lf5gDoIn3ZsYaAACGF_78oGE5_HyNRla8fBn2QVDRCl=
2oYstuPhQyck6pv6HLxATcdTfyWrBgXt_Zd1375Oqp6zNR5X4olJD-2GlObjncG3tQkbiGni6_A=
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http://www.ap-now.com/products/item58.cfm" target=3D"_blank"><span style=3D=
"color:rgb(0, 0, 255);font-size:10pt;font-family:Verdana,sans-serif;" color=
=3D"#0000ff">basic</span></a><span style=3D"font-size:10pt;font-family:Verd=
ana,sans-serif;">, </span><a shape=3D"rect" href=3D"http://r20.rs6.net/tn.j=
sp?f=3D0010O30yPuPTH12AYxTnyPfBjqK0aelwG8rTAR8leKddzJMEOjC1Sxg4xLwfMyxcuvn1=
M5JlZ25ZhDcm5MDIk-oKH_IoVYulDAa85oflTzyQCHh_3R_l-iuqaIcqadgeRm8CLJJ7qwbF_Sv=
UlPR5syXkxM-vn11Oo6aH-HyuqWsB3ot0L1uAEDeiCWcJ_7KHDNS&c=3DyFe-FTsX0trsCMK98R=
VRLQ3QadtXohygMpHQ7FmujdKTHIXiKrbPFg=3D=3D&ch=3DcBgUJs04BteRLswh5oryhD8-BQP=
kZZpbtxokmttQwvtUvJWYxwhUHg=3D=3D" alt=3D"http://www.ap-now.com/public/5.cf=
m" target=3D"_blank"><span style=3D"color:rgb(0, 0, 255);font-size:10pt;fon=
t-family:Verdana,sans-serif;" color=3D"#0000ff">portal</span></a><span styl=
e=3D"font-size:10pt;font-family:Verdana,sans-serif;"> and </span><a shape=
=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D0010O30yPuPTH12AYxTnyPfBjqK=
0aelwG8rTAR8leKddzJMEOjC1Sxg4xLwfMyxcuvn1M5JlZ25ZhDcm5MDIk-oKH_IoVYulDAa85o=
flTzyQCHh_3R_l-iuqaIcqadgeRm8CLJJ7qwbF_SvUlPR5syXkxM-vn11Oo6aH-HyuqWsB3ot0L=
1uAEDeiCWcJ_7KHDNS&c=3DyFe-FTsX0trsCMK98RVRLQ3QadtXohygMpHQ7FmujdKTHIXiKrbP=
Fg=3D=3D&ch=3DcBgUJs04BteRLswh5oryhD8-BQPkZZpbtxokmttQwvtUvJWYxwhUHg=3D=3D"=
 alt=3D"http://www.ap-now.com/public/5.cfm" target=3D"_blank"><span style=
=3D"color:rgb(0, 0, 255);font-size:10pt;font-family:Verdana,sans-serif;" co=
lor=3D"#0000ff">platinum</span></a><span style=3D"font-size:10pt;font-famil=
y:Verdana,sans-serif;"> memberships). </span></p>
<p style=3D"margin:0in 0in 10pt;line-height:normal;"><span style=3D"color:r=
gb(228, 108, 10);font-size:10pt;font-family:Verdana,sans-serif;"><b>New Qua=
ndary</b></span><span style=3D"font-size:10pt;font-family:Verdana,sans-seri=
f;">: Here's a new issue a growing number of our readers are dealing with. =
Certain online services are producing receipts and invoices in a Word forma=
t rather than a pdf or some other format that cannot be altered. If someone=
 receives an invoice and lowers the amount due, it is very likely the vendo=
r will scream "short payment" when the compensation is received. </span></p=
>
<p style=3D"margin:0in 0in 10pt;line-height:normal;"><span style=3D"font-si=
ze:10pt;font-family:Verdana,sans-serif;">More troubling are the receipts, e=
specially if an employee is submitting them for reimbursement when she/he u=
ses their own credit card. We'd like to know if you are experiencing this a=
nd how you are addressing it. <span>&nbsp;</span>Also, are any of you seein=
g Amazon and paypal charges on company cards and are they legitimate? Pleas=
e send all comments to <a shape=3D"rect" href=3D"mailto:publisher@ap-now.co=
m" target=3D"_blank"><span style=3D"color:rgb(0, 0, 255);" color=3D"#0000ff=
">publisher@ap-now.com</span></a> with the words "New Quandary" in the subj=
ect line. We'll compile them into one document and share with all who parti=
cipate.&nbsp;<span style=3D"font-size:10pt;line-height:115%;font-family:Ver=
dana,sans-serif;">&nbsp;</span></span></p>
<p style=3D"margin:0in 0in 10pt;"><span style=3D"color:rgb(204, 0, 204);fon=
t-size:10pt;line-height:115%;font-family:Verdana,sans-serif;"><b>Don't Forg=
et Your Team</b></span><span style=3D"font-size:10pt;line-height:115%;font-=
family:Verdana,sans-serif;">: Group rates are available for those wanting t=
o enroll all or part of their staff. Need an invoice, order form or quote f=
or a group rate? Email </span><a shape=3D"rect" href=3D"mailto:publisher@ap=
-now.com" target=3D"_blank"><span style=3D"font-size:10pt;line-height:115%;=
font-family:Verdana,sans-serif;">publisher@ap-now.com</span></a></p>
</span></div>
</span></div>
</div>
</span></div>
</div>
</div>
</span></div>
<span style=3D"color:rgb(0, 176, 240);font-size:10pt;line-height:115%;font-=
family:Verdana, sans-serif;"><b><b>
<div style=3D"display:inline !important;"><span style=3D"color:rgb(34, 34, =
34);font-size:10pt;line-height:115%;font-family:Verdana,sans-serif;">
<div style=3D"display:inline !important;">
<div style=3D"color:black;font-weight:normal;font-family:Times-New-Roman;ma=
rgin-top:0px;font-style:normal;text-align:left;">
<div>
<div><span style=3D"color:rgb(204, 0, 204);font-size:10pt;line-height:115%;=
font-family:Verdana, sans-serif;">
<div style=3D"color:black;font-weight:normal;font-family:Times-New-Roman;ma=
rgin-top:0px;font-style:normal;text-align:left;">
<div style=3D"color:black;font-weight:normal;font-family:Times-New-Roman;ma=
rgin-top:0px;font-style:normal;text-align:left;"><span style=3D"font-size:1=
0pt;line-height:115%;font-family:Verdana,sans-serif;">
<div style=3D"margin:0in 0in 10pt;">
<div style=3D"color:rgb(241, 19, 241);">
<div><span style=3D"font-size:10pt;line-height:115%;font-family:Verdana,san=
s-serif;"><b><b><b><span style=3D"font-size:10pt;line-height:115%;font-fami=
ly:Verdana,sans-serif;">
<div style=3D"display:inline !important;"><span style=3D"color:rgb(34, 34, =
34);font-size:10pt;line-height:115%;font-family:Verdana,sans-serif;">
<div style=3D"color:black;font-weight:normal;display:inline !important;font=
-family:Times-New-Roman;margin-top:0px;">
<div style=3D"font-weight:normal;display:inline !important;margin-top:0px;"=
><span style=3D"font-size:10pt;line-height:115%;font-family:Verdana,sans-se=
rif;"><b><b>
<div style=3D"margin:0in 0in 0pt;display:inline !important;line-height:norm=
al;">
<div style=3D"font-weight:normal;display:inline !important;margin-top:0px;"=
><span style=3D"font-size:10pt;line-height:115%;font-family:Verdana,sans-se=
rif;"><b><strong style=3D"color:rgb(0, 103, 206);font-size:10pt;">Upcoming =
AP Now Webinars</strong> (  <span style=3D"font-size:10pt;line-height:115%;=
"> <span style=3D"color:rgb(0, 103, 206);font-size:10pt;"><span style=3D"fo=
nt-size:10pt;line-height:115%;"><strong><a shape=3D"rect" href=3D"http://r2=
0.rs6.net/tn.jsp?f=3D0010O30yPuPTH12AYxTnyPfBjqK0aelwG8rTAR8leKddzJMEOjC1Sx=
g4w2OLjgHxjLumQIXS8eb7XtVuXNv-uSeAU035KvqBVsWsp5rCGO1NeXq9_RWmRkPYPGVuPW6_J=
HqWa-4KdIHpnJ4Ts5BWhpAGbKpQKRUzr5CC3Ntkh1TJSnDSmZ2PbJt3XxlovmGa17HyAEg-_n6M=
0E=3D&c=3DyFe-FTsX0trsCMK98RVRLQ3QadtXohygMpHQ7FmujdKTHIXiKrbPFg=3D=3D&ch=
=3DcBgUJs04BteRLswh5oryhD8-BQPkZZpbtxokmttQwvtUvJWYxwhUHg=3D=3D" alt=3D"htt=
p://www.ap-now.com/products/item10.cfm" target=3D"_blank">webinar</a> and <=
a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D0010O30yPuPTH12AYxTn=
yPfBjqK0aelwG8rTAR8leKddzJMEOjC1Sxg4_RHcvZG-2-K2UJtNrsyMvmSJbvEp__RGgmsGbvT=
zvetk0xYYGwnyOIiU9p1m7ka9czlrkLBUZnqDyycs5-x52uqf2Uhgern5nmXbyfYXuk1KQttLOf=
tuNFsdUl7wCpcrOdx36SZAOUW&c=3DyFe-FTsX0trsCMK98RVRLQ3QadtXohygMpHQ7FmujdKTH=
IXiKrbPFg=3D=3D&ch=3DcBgUJs04BteRLswh5oryhD8-BQPkZZpbtxokmttQwvtUvJWYxwhUHg=
=3D=3D" alt=3D"https://www.ap-now.com/public/5.cfm" target=3D"_blank">plati=
num </a></strong></span><span style=3D"color:black;font-size:10pt;line-heig=
ht:115%;">memberships</span><strong><span style=3D"color:black;font-size:10=
pt;line-height:115%;">.</span><span style=3D"font-size:10pt;line-height:115=
%;">)</span></strong></span></span></b></span></div>
</div>
</b></b></span></div>
</div>
</span></div>
</span> </b></b></b></span></div>
</div>
</div>
</span></div>
</div>
</span></div>
</div>
</div>
</div>
</span></div>
</b></b></span></div>
</span></div>
</div>
</div>
</span></div>
<span style=3D"font-size:10pt;line-height:115%;font-family:Verdana,sans-ser=
if;">
<ul><li style=3D"color:rgb(51, 51, 51);"><span style=3D"font-size:10pt;line=
-height:115%;font-family:Verdana,sans-serif;"><span style=3D"font-size:10pt=
;line-height:115%;font-family:Verdana,sans-serif;"><a shape=3D"rect" href=
=3D"http://r20.rs6.net/tn.jsp?f=3D0010O30yPuPTH12AYxTnyPfBjqK0aelwG8rTAR8le=
KddzJMEOjC1Sxg4x5azyPAvIQYbabWTseVd6YGD-YPaoh9JiNhVJTuf5mdoAaxJeT9wIW9E5ocP=
AkK5-_7eDLEPOZZ5iWVn6v3tECV_-7L_7g1mPiI98IzpJoDZHMPopwWXb6MlP5F102SSp9JQnkE=
pnfo5wIi9YfnEek=3D&c=3DyFe-FTsX0trsCMK98RVRLQ3QadtXohygMpHQ7FmujdKTHIXiKrbP=
Fg=3D=3D&ch=3DcBgUJs04BteRLswh5oryhD8-BQPkZZpbtxokmttQwvtUvJWYxwhUHg=3D=3D"=
 alt=3D"http://www.ap-now.com/products/item54.cfm" target=3D"_blank">Sales =
and Use Tax Best Practices</a> February 20</span><span style=3D"font-size:1=
0pt;line-height:115%;font-family:Verdana,sans-serif;">&nbsp;</span> </span>=
</li><li style=3D"color:rgb(51, 51, 51);"><span style=3D"font-size:10pt;lin=
e-height:115%;font-family:Verdana,sans-serif;"><a shape=3D"rect" href=3D"ht=
tp://r20.rs6.net/tn.jsp?f=3D0010O30yPuPTH12AYxTnyPfBjqK0aelwG8rTAR8leKddzJM=
EOjC1Sxg44-xJGJnBe3j5owKnjcklx8owcl93WR0546enDARW3urz3kKKCDApphH5soGyLYkWO3=
w5N210w8YZQvZv9D3zv4qKSTXfxRzsRgIS79HQT8Yr0VfG7-c0NWCKj-z8LmkX_wRrfQqIiyFPd=
taiM6PqJk=3D&c=3DyFe-FTsX0trsCMK98RVRLQ3QadtXohygMpHQ7FmujdKTHIXiKrbPFg=3D=
=3D&ch=3DcBgUJs04BteRLswh5oryhD8-BQPkZZpbtxokmttQwvtUvJWYxwhUHg=3D=3D" alt=
=3D"http://www.ap-now.com/products/item39.cfm" target=3D"_blank">Accounts P=
ayable Best Practices</a> March 13 </span></li><li style=3D"color:rgb(51, 5=
1, 51);"><span style=3D"font-size:10pt;line-height:115%;font-family:Verdana=
,sans-serif;"><span style=3D"font-size:10pt;line-height:115%;font-family:Ve=
rdana,sans-serif;"><a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D=
0010O30yPuPTH12AYxTnyPfBjqK0aelwG8rTAR8leKddzJMEOjC1Sxg4_OoWvZfYjzHJxqYHu9d=
jb-EGkSTD7KqBNWmUf44XtGhjthMkFKGUXDj5Vs03aMZTsT-RRQZYXwBJisKWxI6YQiY8OZByKW=
6xIwysZ351qruqC3TpQf85YndgBGHMPWbhN3dqzWqhCMwJuQyiHZDV3g=3D&c=3DyFe-FTsX0tr=
sCMK98RVRLQ3QadtXohygMpHQ7FmujdKTHIXiKrbPFg=3D=3D&ch=3DcBgUJs04BteRLswh5ory=
hD8-BQPkZZpbtxokmttQwvtUvJWYxwhUHg=3D=3D" alt=3D"http://www.ap-now.com/prod=
ucts/item65.cfm" target=3D"_blank">P-card Best Practices for AP</a> March 2=
2</span> </span></li><li style=3D"color:rgb(51, 51, 51);"><span style=3D"fo=
nt-size:10pt;line-height:115%;font-family:Verdana,sans-serif;"><span style=
=3D"font-size:10pt;line-height:115%;font-family:Verdana,sans-serif;"><a sha=
pe=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D0010O30yPuPTH12AYxTnyPfBj=
qK0aelwG8rTAR8leKddzJMEOjC1Sxg447GYY-navvkIkvGeb3_aRx05mbXnqopOsoH1pGDFePb0=
p6UJv-3qIWHsDOlmi-kRq-cWEyEaUfZ7zxMSh_m8AsCvYe5O-0pqSgHcCPexmboH2S111vsUImS=
v3JbnYWxf7hJXPlIk-GnAHybp-W5bJk=3D&c=3DyFe-FTsX0trsCMK98RVRLQ3QadtXohygMpHQ=
7FmujdKTHIXiKrbPFg=3D=3D&ch=3DcBgUJs04BteRLswh5oryhD8-BQPkZZpbtxokmttQwvtUv=
JWYxwhUHg=3D=3D" alt=3D"http://www.ap-now.com/products/item25.cfm" target=
=3D"_blank">Travel & Entertainment Best Practices</a> to Ensure IRS Complia=
nce April 12</span> </span></li><li style=3D"color:rgb(51, 51, 51);"><span =
style=3D"font-size:10pt;line-height:115%;font-family:Verdana,sans-serif;"> =
<span style=3D"font-size:10pt;line-height:115%;font-family:Verdana,sans-ser=
if;"><a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D0010O30yPuPTH1=
2AYxTnyPfBjqK0aelwG8rTAR8leKddzJMEOjC1Sxg41FKAXVYTEOGqeOArlZf8NcEV2MIgFiNeE=
uxYi5pkhYg_J12DDw9TvYKDN7Ckgy2FO-3a9t_Sg7CNeF6qJnlVnkZ9rRdIlHi4O4N59i4k-rxj=
21cR5e_CQoVbmrf5pj7QNYSz6quW-XumQE94zJyYFE=3D&c=3DyFe-FTsX0trsCMK98RVRLQ3Qa=
dtXohygMpHQ7FmujdKTHIXiKrbPFg=3D=3D&ch=3DcBgUJs04BteRLswh5oryhD8-BQPkZZpbtx=
okmttQwvtUvJWYxwhUHg=3D=3D" alt=3D"http://www.ap-now.com/products/item37.cf=
m" target=3D"_blank">Electronic Payment Fraud Prevention Best Practices</a>=
 April 19</span> </span></li></ul>
<div style=3D"margin-top:0px;margin-bottom:0px;"><span style=3D"font-size:1=
0pt;line-height:115%;font-family:Verdana,sans-serif;"><span style=3D"font-s=
ize:10pt;line-height:115%;font-family:Verdana,sans-serif;">See the rest of =
the upcoming schedule for 2018 <a shape=3D"rect" href=3D"http://r20.rs6.net=
/tn.jsp?f=3D0010O30yPuPTH12AYxTnyPfBjqK0aelwG8rTAR8leKddzJMEOjC1Sxg43rJFogE=
UKfBisaP0N3JpyA7sIDIhKGfEUa71FZZ8IFrNjRRkbA-WnQ821cs3znSNE6lIjnOmALBsTbRlJH=
vJUgjbecNg7YfSZYRZg-WGsZEwojh4qlhYn0-Jnawnx_SnU9Vm-5PGHgS_knVEESATi41y-Ui0_=
cbOAeOaQiVFKOplh8Hf9QtXP8=3D&c=3DyFe-FTsX0trsCMK98RVRLQ3QadtXohygMpHQ7Fmujd=
KTHIXiKrbPFg=3D=3D&ch=3DcBgUJs04BteRLswh5oryhD8-BQPkZZpbtxokmttQwvtUvJWYxwh=
UHg=3D=3D" alt=3D"http://www.ap-now.com/public/Accounts-Payable-Webinar-Sch=
edule-2018.cfm" target=3D"_blank">here</a></span><span style=3D"font-size:1=
0pt;">.</span> </span></div>
</span>
<div style=3D"margin-top:0px;margin-bottom:0px;"><span style=3D"color:rgb(2=
30, 20, 198);font-size:10pt;font-family:Verdana,sans-serif;"><b>&nbsp;</b><=
/span></div>
<div style=3D"margin-top:0px;margin-bottom:0px;"><span style=3D"color:rgb(2=
30, 20, 198);font-size:10pt;font-family:Verdana,sans-serif;"><b>Other&nbsp;=
Programs</b></span> &nbsp;</div>
<ul><li style=3D"color:rgb(51, 51, 51);"><span style=3D"font-size:10pt;line=
-height:115%;font-family:Verdana,sans-serif;"><strong><a style=3D"color:blu=
e;text-decoration:underline;" track=3D"on" shape=3D"rect" href=3D"http://r2=
0.rs6.net/tn.jsp?f=3D0010O30yPuPTH12AYxTnyPfBjqK0aelwG8rTAR8leKddzJMEOjC1Sx=
g46hf3XrAsZ7wfatWKua5jYvYA1loS0knEtFQOo2oBlwBRRDpBNxnZT5TlHuUfG9wKfjQNgIgaT=
larOxMNNKmDxUPiO5o5cI2DjS6_QpajnW15XmGEr_4OpTBbJD6RlP6PpXnaz73jhUG1hMuX1n2P=
RY=3D&c=3DyFe-FTsX0trsCMK98RVRLQ3QadtXohygMpHQ7FmujdKTHIXiKrbPFg=3D=3D&ch=
=3DcBgUJs04BteRLswh5oryhD8-BQPkZZpbtxokmttQwvtUvJWYxwhUHg=3D=3D" linktype=
=3D"1" alt=3D"http://www.ap-now.com/products/item74.cfm" target=3D"_blank">=
Accounts Payable Best Practice Certificate Program </a></strong>- a self-st=
udy with no ongoing CPE requirements. </span>You can get the details about =
it <a style=3D"font-size:10pt;font-family:Verdana, sans-serif;" shape=3D"re=
ct" href=3D"http://r20.rs6.net/tn.jsp?f=3D0010O30yPuPTH12AYxTnyPfBjqK0aelwG=
8rTAR8leKddzJMEOjC1Sxg46hf3XrAsZ7wfatWKua5jYvYA1loS0knEtFQOo2oBlwBRRDpBNxnZ=
T5TlHuUfG9wKfjQNgIgaTlarOxMNNKmDxUPiO5o5cI2DjS6_QpajnW15XmGEr_4OpTBbJD6RlP6=
PpXnaz73jhUG1hMuX1n2PRY=3D&c=3DyFe-FTsX0trsCMK98RVRLQ3QadtXohygMpHQ7FmujdKT=
HIXiKrbPFg=3D=3D&ch=3DcBgUJs04BteRLswh5oryhD8-BQPkZZpbtxokmttQwvtUvJWYxwhUH=
g=3D=3D" alt=3D"http://www.ap-now.com/products/item74.cfm" target=3D"_blank=
">here</a><span style=3D"color:black;font-size:10pt;font-family:Verdana, sa=
ns-serif;">. </span><em style=3D"color:black;font-size:10pt;font-family:Ver=
dana, sans-serif;">Enroll your entire department</em>; group rates availabl=
e. Contact publisher@ap-now.com for details.</li></ul>
</td></tr></table>       =20
                =20
                <table class=3D"BlockMargin" style=3D"display:table;margin-=
top:6px;" border=3D"0" width=3D"100%" cellpadding=3D"5" cellspacing=3D"0" i=
d=3D"content_LETTER.BLOCK4"><tr><td class=3D"MainText" style=3D"color:#8989=
49;font-size:10pt;font-family:Arial,Helvetica,sans-serif;" rowspan=3D"1" co=
lspan=3D"1" align=3D"left">
<div><span style=3D"color:#333333;">Regards,</span> <br/></div>
<div style=3D"color:#004db4;"><span style=3D"font-family:Comic Sans MS,Verd=
ana,Helvetica,sans-serif;"><em>Mary Schaeffer</em></span><br/></div>
<div style=3D"color:#004db4;">
<div style=3D"font-family:Verdana,Geneva,Arial,Helvetica,sans-serif;">AP No=
w</div>
<div style=3D"color:black;font-weight:normal;font-family:Verdana,Geneva,Ari=
al,Helvetica,sans-serif;margin-top:0px;font-style:normal;text-align:left;">=
<span style=3D"color:#006666;"><b>Keeping up Just Got Easier</b></span><spa=
n>:</span></div>
<div style=3D"color:black;font-weight:normal;font-family:Verdana,Geneva,Ari=
al,Helvetica,sans-serif;margin-top:0px;font-style:normal;text-align:left;">=
<span style=3D"color:#993366;">AP Now Membership Options</span></div>
<ul><li style=3D"color:#004db4;"><span style=3D"font-size:10.0pt;font-famil=
y:'Arial','sans-serif';"><strong><a style=3D"color:blue;text-decoration:und=
erline;" track=3D"on" shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D=
0010O30yPuPTH12AYxTnyPfBjqK0aelwG8rTAR8leKddzJMEOjC1Sxg4-rFLfZNiU3CJFPgmBMw=
z1fcTiIrwNrd4i-gtNyLCbHDG9CXWFMbNy9bocNuPBpq_M5hiJ-ptCiAHKzT06PsNkVtzcu-GzN=
yiphWAG8u-ex9Nwn7wnU_2x_GR5BuqwTf5if0a0fgrbDcYzLcRH6ZRAyFgfhM_DrEPczwLOn0Np=
mBExTI6nCCnd4tp063cQSJcA=3D=3D&c=3DyFe-FTsX0trsCMK98RVRLQ3QadtXohygMpHQ7Fmu=
jdKTHIXiKrbPFg=3D=3D&ch=3DcBgUJs04BteRLswh5oryhD8-BQPkZZpbtxokmttQwvtUvJWYx=
whUHg=3D=3D" linktype=3D"1" alt=3D"http://www.ap-now.com/public/Accounts-Pa=
yable-Now-Tomorrow-newsletter.cfm" target=3D"_blank">Newsletter</a>&nbsp;</=
strong></span>- <span style=3D"color:#000000;font-size:10pt;font-family:Ari=
al, sans-serif;">Monthly 4-page quick read publication focused on emerging =
issues impacting the accounts payable and payment function. Subscription no=
w also includes the March AP Best Practices webinar and the fall AP Recogni=
tion Week webinar</span><span style=3D"font-size:10pt;font-family:Arial, sa=
ns-serif;">.</span></li><li style=3D"color:#004db4;"><span style=3D"font-si=
ze:10.0pt;font-family:'Arial','sans-serif';"><strong><a style=3D"color:blue=
;text-decoration:underline;" track=3D"on" shape=3D"rect" href=3D"http://r20=
.rs6.net/tn.jsp?f=3D0010O30yPuPTH12AYxTnyPfBjqK0aelwG8rTAR8leKddzJMEOjC1Sxg=
433nd6UE9AyWmiD9p0uU-QuuW1Lf5gDoIn3ZsYaAACGF_78oGE5_HyNRla8fBn2QVDRCl2oYstu=
PhQyck6pv6HLxATcdTfyWrBgXt_Zd1375Oqp6zNR5X4olJD-2GlObjncG3tQkbiGni6_AX9DNNZ=
0=3D&c=3DyFe-FTsX0trsCMK98RVRLQ3QadtXohygMpHQ7FmujdKTHIXiKrbPFg=3D=3D&ch=3D=
cBgUJs04BteRLswh5oryhD8-BQPkZZpbtxokmttQwvtUvJWYxwhUHg=3D=3D" linktype=3D"1=
" alt=3D"http://www.ap-now.com/products/item58.cfm" target=3D"_blank">Basic=
</a>&nbsp;</strong></span>- <span style=3D"color:#000000;">includes Newslet=
ter as described above + 4 Developing Issues webinars</span></li><li style=
=3D"color:#004db4;"><span style=3D"font-size:10.0pt;font-family:'Arial','sa=
ns-serif';"><b><a style=3D"color:blue;text-decoration:underline;" track=3D"=
on" shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D0010O30yPuPTH12AYx=
TnyPfBjqK0aelwG8rTAR8leKddzJMEOjC1Sxg4_RHcvZG-2-K2UJtNrsyMvmSJbvEp__RGgmsGb=
vTzvetk0xYYGwnyOIiU9p1m7ka9czlrkLBUZnqDyycs5-x52uqf2Uhgern5nmXbyfYXuk1KQttL=
OftuNFsdUl7wCpcrOdx36SZAOUW&c=3DyFe-FTsX0trsCMK98RVRLQ3QadtXohygMpHQ7FmujdK=
THIXiKrbPFg=3D=3D&ch=3DcBgUJs04BteRLswh5oryhD8-BQPkZZpbtxokmttQwvtUvJWYxwhU=
Hg=3D=3D" linktype=3D"1" alt=3D"https://www.ap-now.com/public/5.cfm" target=
=3D"_blank">Porta</a>l </b></span><span style=3D"font-size:10.0pt;font-fami=
ly:'Arial','sans-serif';">- <span style=3D"color:#000000;">Newsletter (as d=
escribed above)+ access to database filled with articles, tips and diagnost=
ic checklists &nbsp;</span></span></li><li style=3D"color:#004db4;"><span s=
tyle=3D"font-size:10.0pt;font-family:'Arial','sans-serif';"><b><a shape=3D"=
rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D0010O30yPuPTH12AYxTnyPfBjqK0ael=
wG8rTAR8leKddzJMEOjC1Sxg4w2OLjgHxjLumQIXS8eb7XtVuXNv-uSeAU035KvqBVsWsp5rCGO=
1NeXq9_RWmRkPYPGVuPW6_JHqWa-4KdIHpnJ4Ts5BWhpAGbKpQKRUzr5CC3Ntkh1TJSnDSmZ2Pb=
Jt3XxlovmGa17HyAEg-_n6M0E=3D&c=3DyFe-FTsX0trsCMK98RVRLQ3QadtXohygMpHQ7Fmujd=
KTHIXiKrbPFg=3D=3D&ch=3DcBgUJs04BteRLswh5oryhD8-BQPkZZpbtxokmttQwvtUvJWYxwh=
UHg=3D=3D" alt=3D"http://www.ap-now.com/products/item10.cfm" target=3D"_bla=
nk"><span style=3D"color:blue;">Annual Webinar Pass</span></a> </b></span><=
span style=3D"font-size:10.0pt;font-family:'Arial','sans-serif';">- <span s=
tyle=3D"color:#000000;">All AP Now's one-hour webinars (2 per month except =
January when there's only one) </span></span></li><li style=3D"color:#004db=
4;"><span style=3D"font-size:10.0pt;font-family:'Arial','sans-serif';"><str=
ong><a style=3D"color:blue;text-decoration:underline;" track=3D"on" href=3D=
"http://r20.rs6.net/tn.jsp?f=3D0010O30yPuPTH12AYxTnyPfBjqK0aelwG8rTAR8leKdd=
zJMEOjC1Sxg4xLwfMyxcuvn1M5JlZ25ZhDcm5MDIk-oKH_IoVYulDAa85oflTzyQCHh_3R_l-iu=
qaIcqadgeRm8CLJJ7qwbF_SvUlPR5syXkxM-vn11Oo6aH-HyuqWsB3ot0L1uAEDeiCWcJ_7KHDN=
S&c=3DyFe-FTsX0trsCMK98RVRLQ3QadtXohygMpHQ7FmujdKTHIXiKrbPFg=3D=3D&ch=3DcBg=
UJs04BteRLswh5oryhD8-BQPkZZpbtxokmttQwvtUvJWYxwhUHg=3D=3D" shape=3D"rect" l=
inktype=3D"1" alt=3D"http://www.ap-now.com/public/5.cfm" target=3D"_blank">=
Anytime Viewing Pass</a>&nbsp;</strong></span>&nbsp;2<span style=3D"color:#=
000000;">5&nbsp; one-hour webcasts available for viewing at your convenienc=
e</span></li><li style=3D"color:#004db4;"><strong><span style=3D"font-size:=
10pt;font-family:&quot;Arial&quot;,&quot;sans-serif&quot;;"><a style=3D"col=
or:blue;text-decoration:underline;" track=3D"on" shape=3D"rect" href=3D"htt=
p://r20.rs6.net/tn.jsp?f=3D0010O30yPuPTH12AYxTnyPfBjqK0aelwG8rTAR8leKddzJME=
OjC1Sxg4_RHcvZG-2-K2UJtNrsyMvmSJbvEp__RGgmsGbvTzvetk0xYYGwnyOIiU9p1m7ka9czl=
rkLBUZnqDyycs5-x52uqf2Uhgern5nmXbyfYXuk1KQttLOftuNFsdUl7wCpcrOdx36SZAOUW&c=
=3DyFe-FTsX0trsCMK98RVRLQ3QadtXohygMpHQ7FmujdKTHIXiKrbPFg=3D=3D&ch=3DcBgUJs=
04BteRLswh5oryhD8-BQPkZZpbtxokmttQwvtUvJWYxwhUHg=3D=3D" linktype=3D"1" alt=
=3D"https://www.ap-now.com/public/5.cfm" target=3D"_blank">Platinum </a></s=
pan></strong>- <span style=3D"color:#000000;">Newsletter + portal + Webinar=
 Pass and more&nbsp;</span>Plus Anytime Viewing Pass</li></ul>
<div>
<div style=3D"text-align:center;" align=3D"center">
<div><span style=3D"color:#000000;">
<div style=3D"text-align:left;" align=3D"left">P.S.&nbsp;<a href=3D"http://=
ui.constantcontact.com/sa/fwtf.jsp?m=3D1101245055428&a=3D1130033499694&ea=
=3Dkathleen%40transocean.com" shape=3D"rect" target=3D"_blank">Please feel =
free to forward this to any colleagues or friends who work in or are respon=
sible for the accounts payable function. We appreciate your doing so.</a>&n=
bsp;</div>
&nbsp;
<div style=3D"color:black;font-weight:normal;font-family:Times-New-Roman;ma=
rgin-top:0;font-style:normal;text-align:left;"><span style=3D"color:black;f=
ont-size:10.0pt;line-height:115%;font-family:'Verdana','sans-serif';"><br/>=
P.P.S. If you need to contact us, please do not reply to this.&nbsp; Please=
 write us instead at</span><span style=3D"color:#004db4;font-size:10.0pt;li=
ne-height:115%;font-family:'Verdana','sans-serif';"> <a shape=3D"rect" href=
=3D"mailto:publisher@ap-now.com" target=3D"_blank">publisher@ap-now.com</a>=
&nbsp;</span></div>
&nbsp;</span></div>
<span style=3D"font-size:10pt;line-height:115%;"><span style=3D"color:#0000=
00;font-family:Verdana,Geneva,Arial,Helvetica,Sans-serif;">&nbsp;</span> </=
span><br/><a style=3D"font-size:16pt;" shape=3D"rect" href=3D"http://ui.con=
stantcontact.com/sa/fwtf.jsp?m=3D1101245055428&a=3D1130033499694&ea=3Dkathl=
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