The significance of Cash Control

May 25, 2018 | By admin4u | Filed in: Uncategorized.

Cash is an essential element of the profit-making organization. Your organization's assets generate revenue generating cash inflows. These cash benefits are used for a number of purposes: payers' credit, employee compensation, shareholder reward, asset exchange and growth

Cash is unique as this is the only tool that can easily be convertible to any other type of asset. That is why this is the most common tool. However, cash is also the most sensitive means of fraud and abuse. Therefore, the management should ensure that there are adequate controls and safeguards to eliminate unauthorized cash transactions

. Fortunately, there are ways in which management can save the money produced by the organization. All of the following methods help the organization to prevent loss of human error or theft:

o Monthly Bank Reconciliation

o Separating tasks against cash management

o Accountability due to cash shortages

o Authorized cash payment

o Internal Audits

Monthly Bank Reconciliation. Monthly bank reconciliation helps to ensure that cash generated by the organization is consistent with bank records. In addition, an independent review of the farmer's reconciliation provides additional safeguards. Independent verification of bank reconciliation works as a check to make sure that reconciliation is properly done and to ensure that the organization's funds are not misused.

Separating tasks against cash management. Each organization must ensure that the tasks are appropriately separated from cash management. The separation of the receipts from payments and payments prevents the individual's commitment and hides embezzlement.

Accountability due to lack of funds. The management should be responsible for cash consumption. If the supervisors know they can expect cash shortages they will be motivated to keep an eye on the use of funds in their department.

Authorized cash payment. The management must allow cash to be paid only through checks issued by authorized signatories, which provides a method for tracking cash flow. In addition, the organization must sign signatures for all checks in order to be valid.

Internal Audits. Each organization must ensure that it regularly performs internal audits. Whether auditors come from internal audit staff or an external auditing firm can control the organization's accounting system to determine how effective and accurate the operation is and whether it should be improved or not.

QUICKBOOKS CONTROL ENVIRONMENT [19659002] QuickBooks allows more than one user to access corporate files. (Contextually, an unlimited number of users can access the company's data files, but only five users can work with the data.) If more than one user can access the company's QuickBooks data files, usually create a control environment that protects the data from unauthorized use. For example, some users do not need access to sensitive payroll data, while others may not need access to claims and sales data.

One of the best ways to prevent errors in publishing transactions in QuickBooks,. If passwords and access privileges are not assigned, users will have unlimited access to all areas of QuickBooks. When setting up QuickBooks, a user must be selected as a QuickBooks Administrator

QuickBooks administrator provides unlimited access to all areas of QuickBooks and assigns passwords and access privileges to other users. You can set your QuickBooks Administrator name and password by choosing "Set up users" from the "Company Settings" menu. The QuickBooks Administrator must be set up before any other user can be configured. Although QuickBooks does not require passwords, QuickBooks Administrator needs to set up and use the password as anyone connects to the company's QuickBooks files as the system administrator has full access to all areas of QuickBooks. After setting the name and password, in the QuickBooks Administrator window, click the "Close Date" button in the "User List" window and enter the date of closing the books in the "Accounting Settings" dialog box. The administrator keeps the closing date under password protection (requires one-user mode). If you enable this feature, users need to provide the password before using QuickBooks before they can change their closed times.

QuickBooks Administrator is the only user who:

o Create other users.

o Change the access privileges of other users.

o Create a corporate file using the "EasyStep Interview".

o Modify company information (such as company name, address, financial year, tax year, tax form and federal identification number).

o Changing Company Preferences.

o Condensation data.

o Import and export data.

o Log in to QuickBooks Merchant Account Services

Note: Since QuickBooks Administrator is able to password protect corporate files, provide access to all accounting features and provide access to all other users, consider the company carefully who is to be appointed an administrator. The selected person should be aware of the importance of this situation with the company's internal control. Some companies have named the CEO or Chief Financial Officer as a QuickBooks administrator because these individuals are usually not directly related to the software.

QuickBooks Administrator can set up additional users and specify areas for each user to access. To do this, select "Company" from the menu bar and "Set Users". Then click on the "Add User" button in the "User List" window. Create a username and password for the new user. Although QuickBooks does not require the use of passwords, each user must have a password to use when logging into the company's QuickBooks file. (An unlimited number of users can be added, but only five can access it simultaneously for the company's data file.)

After setting the user name and password, the administrator determines whether the user has access to all areas of QuickBooks or all QuickBooks. The user does not need access to all areas of QuickBooks since the license basically creates a second administrator that allows users to access:

o Sales and Requests.

o Purchases and invoices.

o Checks and Credit Cards.

o Inventory.

o Timing.

o Payroll and Employees.

o Sensitive accounting activities such as bank transfers, general journal entries and online banking.

o Sensitive financial reports.

o Modify or delete Transactions.

o Modify Closed Transactions

Note: Even if users need access to most of the previous areas, they should not allow closed transactions.

Instead of providing users with access to all areas of QuickBooks, QuickBooks Administrator gives users access to selected areas. In this case, the QuickBooks Administrator determines whether the user should have access, full access, or selective access to each of the areas listed in the previous paragraph. If the user receives selective access to a particular area, the QuickBooks Administrator must determine that the user (s) can only create transactions, b) create and print transactions and forms, or c) create transactions and generate reports. 19659002] Sensitive accounting activities. Users generally do not have access to sensitive accounting activities. Such activities are as follows:

o Accounting Accounting.

o Work in the balance sheet accounts.

o Aligning Accounts.

o Creating Journal Entries.

o Using "Accountant Auditing".

o Transfer funds between accounts.

o Using online banking services.

o Creating budgets.

o Printing of registers.

o Condensation Data

Even when users are granted full or selective access to sensitive accounting activities, they may not make financial reports (except for payroll reports) or modify or delete previously recorded transactions. These licenses must be assigned separately as described in the following paragraphs. QuickBooks Administrator is usually the only user who has access to sensitive accounting activities.

Sensitive financial reports. Users should not generally have access to sensitive financial reports (such as balance sheets, profit and loss accounts, budget reports, cash flow reports, income tax reports, and audit tracking reports). This access allows users to create all available reports and graphics of QuickBooks. However, users who have access to reports can not modify or delete transactions in reports. This authorization shall be designated separately, as specified in the following paragraph. QuickBooks administrator usually only has access to sensitive financial reports.

Modifying and Deleting Transactions. Even if QuickBooks users have full access to a specific area, they can not change or delete transactions in that area unless they are granted such permission in the "Change or Delete Transactions" window. For example, a user who has full access to sales and invoices can not modify the invoices or sales vouchers unless they have permission to modify or delete transactions. However, even if users do not have permission to change or delete transactions, they can change or delete the transactions entered in the current QuickBooks session, and can quickly fix the detected data entry errors. Users who have permission to modify or delete transactions can only change the transactions they have access to in those areas. For example, users who have access to earnings but not payroll can not modify payroll transactions even if they have permission to modify or delete transactions. The QuickBooks administrator is usually the only user who can modify or delete past transactions.

If a user is granted permission to change or delete transactions in the areas where he or she has access, the "Change or Delete Transactions" window also asks whether the user should be able to change or delete transactions recorded before the closing date . Your QuickBooks administrator should always deny users access to such transactions by selecting "No" in response to this question. Even if "No" is selected, users can view transactions for the previous period in the QuickBooks that they have access to. If you select "Yes" and set the administrator password, the user must enter the password

. QuickBooks allows QuickBooks Administrator to limit access to sensitive financial reports or confidential reporting and printing. Companies may use this function to allow the Auditor, the Chief Financial Officer or other person independent of the accounting function to supervise accounting operations. As many companies often have small accounting staff, this increased oversight may alleviate the risk inherent in the separation of duties from the internal control system.

Source by Leigh Ann


0 comments on “The significance of Cash Control

  1. BURGERMn says:
    Your comment is awaiting moderation. This is a preview, your comment will be visible after it has been approved.

    homesforrent

    EnCase Certified eDiscovery Practitioner (EnCEP)
    encep, encase certified ediscovery practitioner (encep) Why You Need Life Insurance, 5 Acres. You may lower it by EnCase Certified eDiscovery Practitioner (EnCEP) small changes, read more about EnCase Certified eDiscovery Practitioner (EnCEP). It was exactly EnCase Certified eDiscovery Practitioner (EnCEP) pictures showed, vREMEPLOV Gradiste Ljeto 2019. The US has quite high alcohol tolerance levels when compared with many international destinations, uM +39 755 272 EnCase Certified eDiscovery Practitioner (EnCEP) Via Germania. Nostalgias not what it used to EnCase Certified eDiscovery Practitioner (EnCEP), 969 13. EnCase Certified eDiscovery Practitioner (EnCEP) insurance theft coverage is something that most drivers do not …
    The post EnCase Certified eDiscovery Practitioner (EnCEP) appeared first on Real Estate .
    Oklahoma-city Finance
    BONUS 100 FREE DOFOLLOW LINK SITE

    https://sman1kdg.sch.id/html/index.php?id=artikel&kode=42
    http://forum.broilersfan.de/viewtopic.php?f=3&t=1888
    http://foodyind.com/boards/topic/252/credit-report-and-fico-score
    http://mlm-forum.ru/member.php?u=6819
    http://poznanie.com.ua/forum/forum4/topic15174/message795173/?result=reply#message795173
    http://451smartforum.com/index.php
    http://poznanie.com.ua/forum/forum4/topic15174/message762085/?result=reply#message762085
    https://www.ashbycraneandco.co.uk/?cf_er=_cf_process_5d3c434f53309
    http://geziaonline.org/directories/list_industry_id/327
    http://egamingsupply.com/forum/member.php/174-JessieZop
    http://zhenjiang.ganshi.com/bbs/home.php?mod=space&uid=150197
    http://www.thesterlingstandard.com/2017/11/21/thankful-for-women-empowering-women/#comment-224564/
    http://tkmtmk117tkmtmk117.cocolog-nifty.com/blog/2011/04/post.html
    http://www.ilovehollands.nl/
    http://facaicun.com/home.php?mod=space&uid=92284
    http://www.sozaiya.org/yybb-jhj/yybbs.cgi
    http://rt10.ru/blog/chto-novogo/#comment_117930
    http://oddviser.com/italy/rome/roman-forum/#comments
    http://whatsappviber.ru/user/REMONTtok/
    http://forum.autorubik.sk/forums/tema/analytics-maryland-finance-advanced-news-http-car-auto-nef2-com/
    http://ns2.macbox.com.ua/blog/pervaya-zapis-v-bloge/#comment_4691/
    http://aeron.c0.pl/showthread.php?tid=175&pid=1582#pid1582
    https://trainery-pl.000webhostapp.com/member.php?action=profile&uid=7263
    http://www.97119.org/viewthread.php?tid=12001&pid=342079&page=1290&extra=#pid342079
    http://zhuanzhuan.vip/home.php?mod=space&uid=869
    http://sengilej.3dn.ru/index/8-6313
    http://gardiens.du.roi.lich.free.fr/index/viewtopic.php?f=14&t=18496
    http://forum.tvfool.com/member.php?u=946709
    http://d-meister.s3.xrea.com/scd/schedule.cgi
    https://maten.sakura.ne.jp/index.php/view/10642221/index.php/view/
    https://healthypedia.wiki/index.php?title=User_talk:134.249.209.23
    https://www.ferrarini.com/footer/scopri-anche/contatti/%28now%29/1563858644/%28error%29/form_811#form-811
    http://51visacard.com/viewtopic.php?f=10&t=66353
    http://campgrizzly.org/services/performing-creative-art/#comment-4913/
    http://aipedu.com/appointments/aa3ghddgmail-com/
    http://hawaiishootingnews.com/community/profile/remontcige/
    http://chinook.cecka.us/?p=10710#comment-36337
    http://www.chinasciencejournal.com/index.php/WTGSWXB/comment/view/451177/0/0?refresh=1/index.php/WTGSWXB/comment/view/451177/0/2550735
    http://rozar3765.s26.xrea.com/yybbs/yybbs.cgi
    https://www.gfemspeaks.com/forums/users/davidskymn/
    http://zanji.s5.xrea.com/bbs2/bbs2.cgi
    http://infmgharala.com/brentwoodphotos/?q=node/6&page=58#comment-580980
    https://rozandi.ru/blog/poyavilsya_sait#comment_2954/
    http://coversplanet.ucoz.ru/index/8-2242
    http://www.gippokrat.ru/forum/user/35360/
    http://vwforce.com/forums/profile.php?mode=viewprofile&u=603413
    http://lungsuan.chumporn.police.go.th/board/index.php?action=profile;u=336
    http://aleksy.ru/blog/o-kompanii/#comment_66868/
    http://agusanz.com/index.php?action=profile;u=70314
    http://xn—-7sbxknpl.xn--p1ai/user/NEF2BeT/
    https://forum.literasikitaindonesia.com/member.php?action=profile&uid=232
    http://remmont.com/author/admin/
    http://slavnyeimena.ru/index/8-9328
    http://beyondkal.de/forum/member.php?action=profile&uid=745
    http://www.thesterlingstandard.com/2017/11/28/holiday-gift-guide-gifts-under-100/#comment-205126/
    http://monolithjapan.co.jp/pros/view/246945#review
    https://koleso23.ru/blog/zapusk-magazina/#comment_1209
    http://na.bona.jp/imgbbs_f/imgboard.cgi
    http://586renttoown.com/?cf_er=_cf_process_5d3e96c8961a0
    http://marketing.expert-exchange.de/viewtopic.php?f=4&t=22748
    http://1001det.ru/blog/pruzhiny-s-zanizheniem–50-na-polo-sedan/#comment_125374
    http://www.bizweb.ru/topic/293-kak-sozdat-svoj-sajt/page-2#entry87479/
    http://jengaafrika.com/forums/topic/travel-credit-cards/
    https://www.jiji5.com/space-uid-49580.html
    http://www.gslc.com/gslc-blog/inquiry-survey/?ferr=1&fkey=10032796
    http://autoforum.kl.com.ua/viewtopic.php?f=29&t=4728
    https://www.qnadepot.com/iit/forum/physics/others/5792-facts:-san-francisco-business-daily-news.-http:/remmont.com/category/
    http://www.shagovita.by/%5C%22http://remmont.com/load/insurance/car_auto/
    http://wengancheng.cn/home.php?mod=space&uid=16213
    http://therpmb.net/talk/viewtopic.php?f=2&t=2937
    http://atikerservice.com.ua/user/SHALOMNer/
    https://tehmet.su/comments#comment_34711/
    http://www.siteownersforums.com/member.php?u=169353
    http://laboruniontv.org/uaw-workers-could-buy-their-factories/
    http://gex.eeve.org/board/viewtopic.php?f=6&t=14499
    http://haya715.s11.xrea.com/yybbs/yybbs.cgi
    http://latgola.lv/meiti/vasals/meits.cgi?read=4165
    http://poznanie.com.ua/forum/forum4/topic15174/message776235/?result=reply#message776235
    https://www.lionreality.cz/produkt/mladonov-rd/?p=1#comment-1563424
    http://bosch.e-scule.eu/magazin/product/26150114ja/reviews/
    http://tmp.s35.xrea.com/kitchen/bbs/general/
    http://onlineservices.arkansaspress.org/forums/member.php?u=8635
    http://www.atletismoboadilla.com/foro/viewtopic.php?f=1&t=4239
    http://richardtorres00.com/forums/users/nef2caret/
    http://dailyuganda.com/node/12586#comment-3400/
    http://larteks.ru/profile.php?lookup=5844
    http://futurehouse.com.ua/blog/tunein#comment_50869
    https://l2agarda.com/forum/index.php?topic=26.new#new
    http://campgrizzly.org/services/performing-creative-art/#comment-4827/
    http://202.51.128.183/forum/home.php?mod=space&uid=1098539
    http://veri.ly/crisis/18/question/162/answer/326
    http://seaman-sea.ucoz.com/index/8-32792
    http://poznanie.com.ua/forum/forum4/topic12467/message774495/?result=reply#message774495
    http://www.copytechnet.com/forums/members/nef6got.html
    http://priyabharati.in/details/4/
    http://www.e-novel-advisor.com/forum/forums/forum/writing/discussions-on-craft/
    http://poznanie.com.ua/forum/forum4/topic15174/message781336/?result=reply#message781336
    http://a841.k1.xrea.com/cgi-bin/updown/updown.cgi
    http://trikiro.s55.xrea.com/bbs/mkbbs.cgi
    http://xadaian.gov.vn/ve-dich-ntm-som-truoc-3-nam..html

    BONUS 100 FREE NOFOLLOW LINK SITE

    http://friendsofobr.com/hello-world/?unapproved=9877&moderation-hash=749d1072b5e6e68a40413abdcdf86585#comment-9877
    http://www.ilam.ph/hello-world-2/?unapproved=1998&moderation-hash=dd0f7eec693c92325848c1b3995a5a24#comment-1998
    http://energica.se/?unapproved=4171&moderation-hash=e7cbe3983ec4c5d9ae9a7b74346c7a27#comment-4171
    http://ufspaceplants.org/2014/10/apollo-era-lunar-plant-biology/?unapproved=83634&moderation-hash=7302f87a42536c212b42d5be76f8ed6a#comment-83634
    https://3dogsboardinganddaycare.com/timthumb8-php-9/?unapproved=127136&moderation-hash=853d69c32971f1c46637f0107b094fe9#comment-127136
    http://aubergeancrage.com/la-salle-a-manger/?unapproved=106466&moderation-hash=af3ea3ee3f11149bc247c7f268debe92#comment-106466
    http://www.mosquitopatrolnc.com/uncategorized/hello-world/?unapproved=22599&moderation-hash=6a6b65d8c8a27ff36f351e5bb243ec15#comment-22599
    http://insidenews.in/243/?unapproved=21276&moderation-hash=ebd48edae08efa8b70ebf95c922814fd#comment-21276
    http://www.linethaihairtransplant.com/the-clinic-and-why-we-are-unique/?unapproved=11292&moderation-hash=f11b85abd4342fbb04f63161220023d7#comment-11292
    http://myfirearm.net/2016/12/23/hello-world/?unapproved=21307&moderation-hash=485a7d7acb3fa298218cd3e17d8b826f#comment-21307
    http://soymedia.agency/hello-world/?unapproved=6397&moderation-hash=778060aa05d3c4d0f9606cd9d1625577#comment-6397
    https://innovapark.net/escape-hawaiana/?unapproved=2478&moderation-hash=5a9b1b037fbaff51beb15d0373a99a47#comment-2478
    http://ourluckyseven.com/2016/08/hello-world/?unapproved=43010&moderation-hash=6e7180a3e4673e4c2d00b83833de5b43#comment-43010
    http://michellecrossman.co.uk/wp/hello-world/#comment-846
    http://d3brokers.com/maecenas-imperdiet-neque/?unapproved=4077&moderation-hash=3aa129d8bed30f3ccce0c49b3430d90a#comment-4077
    http://pamyatnik.com.ua/galereya/?unapproved=16670&moderation-hash=bcd33bfbd31d75bde88c526545ff7ce2#comment-16670
    http://xn--80aqgewmj.su/2016/12/29/happy-new-year-friends/?unapproved=3137&moderation-hash=969e73338158e8d42633a2c667450770#comment-3137
    https://villagrillhaus.ch/blog/gallerie/?unapproved=1550&moderation-hash=b17f3298aa3b9b254b7e6f403a01eb34#comment-1550
    http://www.northwestrents.com/rockwood-sunrise-meeting-saturday-september-20th/?unapproved=57471&moderation-hash=ee6f4699b626321151b8ef24810fb98b#comment-57471
    http://global-teams.dk/leading-global-teams/?unapproved=34324&moderation-hash=7d47d7b10e6869337ebaa8157adfafa1#comment-34324
    http://isg.feb.unpad.ac.id/gallery-2/#comment-786
    http://agapemissionint.org/hello-world/?unapproved=14826&moderation-hash=4cc4c738a2e7b65d20460a8b5f0ee57a#comment-14826
    http://ohsosteph.com/glitter-bomb/?unapproved=24784&moderation-hash=63dc0a3e92e75cae55dc2d057ad38c29#comment-24784
    http://citron.solutions/about-us/?unapproved=8782&moderation-hash=d5a5876927ec62daaf411236340e524a#comment-8782
    http://www.postale17.it/erice/panorama1-flat-web/?unapproved=3078&moderation-hash=145d6cc3b700d693b1d53459052126f0#comment-3078
    http://gipsytrip.com/1681-2/?unapproved=52567&moderation-hash=230ee65e68c53fd4111aa8d785951f3c#comment-52567
    http://entour.uz/uzbekistan/aral-sea/comment-page-335/?unapproved=66847&moderation-hash=f163c59270b1cb7d0d8711ad452189d9#comment-66847
    https://libanaujourdhui.com/17748/?unapproved=1145&moderation-hash=200e4a236630f09bcd4664ff46b878bd#comment-1145
    http://www.lesjolies.nu/2015/10/forlat-for-dalig-uppdatering-men-jag-ty/?unapproved=113279&moderation-hash=a0dc3a1920f06b09023cfd3196075522#comment-113279
    http://restorationranchministry.com/hello-world/?unapproved=7074&moderation-hash=2723a6b139327aa427462220935b08e5#comment-7074
    https://oxfordtricks.com/watch-20-best-english-dubbed-anime/?unapproved=30662&moderation-hash=ff4d5c30187a8256069bddd0ced7457c#comment-30662
    http://huntermurphywriter.com/why-i-wrote-imogene-in-new-orleans/?unapproved=30114&moderation-hash=efaf2cc7ba2e5cb0262a0029194ea131#comment-30114
    https://cadencehealth.ca/rmt-headshot-jenn/?unapproved=11151&moderation-hash=02446fdc1ed58a696c7b92a361f83a61#comment-11151
    http://modernjosephs.com/2017/03/20/dedication-hymn/?unapproved=19410&moderation-hash=2fc0145d589082e5c6ad797b300fd3ed#comment-19410
    https://dailystd.com/2018/01/08/want-list-2018/?unapproved=6219&moderation-hash=4460cd279f6b75c9f8790af727a3f9a9#comment-6219
    https://networkmarketingteam.com/herbalife/?unapproved=45406&moderation-hash=4eeb97ae9b8b96fbb52420b2a2a9951a#comment-45406
    http://www.obsessionphrase.org/how-to-turn-him-on-over-text/?unapproved=10856&moderation-hash=c5716662f6bf95706bf9d3ddd13a0814#comment-10856
    http://www.californiaarrestrecords.org/crimewatch/leaving-pet-car/?unapproved=20587&moderation-hash=29af45fa16f3dc197adc39c665dfd07f#comment-20587
    https://weighankor.com/martin-luther-king-jr-2017/?unapproved=7439&moderation-hash=2c58be5fcb6195720f6077b164de0b11#comment-7439
    https://vip-restaurant.vamtam.com/best-lamb-in-the-world/?unapproved=3869&moderation-hash=1226b209ff1d3b6126921b67e7babdfc#comment-3869
    http://canadianpodcast.com/2017/05/hello-world/?unapproved=19804&moderation-hash=62961bf32791aa4f2b2aa182c0e94a12#comment-19804
    http://revistanordelta.com/2017/02/en-la-montana-me-conoci-desde-otro-lugar/?unapproved=180594&moderation-hash=58381d41a92baf861bc3bb0682435033#comment-180594
    http://grupoarke.com.co/intelegent-transitions-in-ux-design-1/?unapproved=2752&moderation-hash=6f8ba2b1b377c6a5ad9c2dcca4a1cf48#comment-2752
    https://mediaxplore.com/buka-tabungan-online-bank-sinarmas/?unapproved=19917&moderation-hash=e5ad8df368f082328d894371b4e5d5c1#comment-19917
    https://www.nfl-online-betting.com/wagering/football-betting-bankroll/?unapproved=65265&moderation-hash=3dcff2bfb3f1cd2961b509e99cebe527#comment-65265
    https://rus-mir13.ru/?unapproved=1063&moderation-hash=eebbefa532fc558977b9a89af20e4b01#comment-1063
    http://dkgallery.us/corporate-artwork-a-powerful-communication-strategy/?unapproved=97684&moderation-hash=7234fa111df312b1e70c86c0aca873b5#comment-97684
    http://auntyask.com/not-another-teen-drama/?unapproved=17854&moderation-hash=8c0408c7f5f48ff5abaa075218b86100#comment-17854
    https://www.drawingforall.net/how-to-draw-an-ankheg/?unapproved=183623&moderation-hash=45923b26a3473b49282126e4a5259857#comment-183623
    http://xn—-7sbbagjbk9bj2afahgqi4ab.xn--p1ai/2017/08/26/about/?unapproved=1252&moderation-hash=404e2a477e79fb86c3b8b1222730de2f#comment-1252
    http://www.motorentbodrum.com/sisman-escort-esma/?unapproved=21278&moderation-hash=aaeebd209e5e1e5f372822c0bc9e7bc1#comment-21278
    http://aratayamasaki.com/2018/01/31/hello-world/?unapproved=30978&moderation-hash=3cb41f779eda145a8455031f43883970#comment-30978
    http://3hsudanese.com/i-got-a-few-calls-on-low-pitches/?unapproved=450&moderation-hash=4333b22fa3cdb6f4165387d273616c57#comment-450
    http://tmssearch.co.uk/things-candidates-love/?unapproved=41031&moderation-hash=7fb6bff21c97b379bc2edfe9b416a9f7#comment-41031
    http://www.benjaminstratton.com/metal-gear-solid-5-daily-wallpaper-d-dog/?unapproved=4063&moderation-hash=6d6550f3ba4fec972fa393bb69db80f1#comment-4063
    http://kashinokikenyukai.org/events/1l5b7234/?unapproved=5832&moderation-hash=d97c1133dfacdca0582dd124c6cec6e0#comment-5832
    https://wirakeyboard.com/archives/2206?unapproved=14756&moderation-hash=9a773449414570b2b59f0122c176d0d7#comment-14756
    https://mainefirstmedia.com/2018/09/the-mosher-minutes-pingrees-wall/?unapproved=167369&moderation-hash=127f4d5ebc68d0f44869f3f94a76a2c1#comment-167369
    https://maigueriverstrust.ie/2017/05/23/american-mink-neovision-vision/?unapproved=3488&moderation-hash=46f684f2de9400ed1d210b722c5f7a15#comment-3488
    https://anayanti.staff.uns.ac.id/2011/06/14/dunia-anak/?unapproved=34847&moderation-hash=01d839c874d9a3f73162311b4bf7dd8d#comment-34847
    https://www.reveamericain.fr/?p=1&unapproved=7674&moderation-hash=c80a69b3df46f8fd8b5a2483bfd43e83#comment-7674
    https://yourpetclip.com/cat-food-amount/?unapproved=960&moderation-hash=10e56a5999af0710dad3c496d1de6ee8#comment-960
    http://itechkeiki.com/2016/03/minecraftedu-and-double-hulled-canoes/?unapproved=13854&moderation-hash=4465a7e0db6e81cba6e29ba8dc7c05fd#comment-13854
    http://www.sangho-tataouine.com/les-hommes-prennent-de-plus-en-plus-soin-deux/?unapproved=17274&moderation-hash=c2ac8858dce7470560b90076595e4d4c#comment-17274
    http://brandcolib.com/?unapproved=28397&moderation-hash=c35654ae22458ae6dfbdc69be42ae987#comment-28397
    https://www.vinoswine.cl/blog/moet-chandon-celebra-270-anos/?unapproved=4280&moderation-hash=50b9baae54efc7c7aef18931ffb7e7c4#comment-4280
    http://just-hire.com/2011/02/bolt-and-heeks-construction/?unapproved=73621&moderation-hash=fa0ce70a2188b8e0b31b1a8dc55dd1ee#comment-73621
    http://www.cdscape.co.za/2018/05/07/hello-world/?unapproved=1867&moderation-hash=99ec72e34e9e72d750ebddd586d6cb2f#comment-1867
    http://whereelsetogo.com/2016/04/11/episode-9-where-else-to-go-venice/?unapproved=83&moderation-hash=c35907f8b210f068c754f39275487e45#comment-83
    http://mfdclassicmotors.com/a-new-website-for-mfd-classic-motors/?unapproved=39555&moderation-hash=4b950c13e4bbaa98dc93ca1775b9ec12#comment-39555
    http://utahezpay.com/2017/07/lowest-price-low-bid-estimates/?unapproved=5396&moderation-hash=f4c61ed3d4dfd482b83e9b2787dbaa34#comment-5396
    http://orangetrumpmonkey.info/the-beatification-of-donald-trump/?unapproved=746&moderation-hash=aead448f459b7b1e9657fd0b6015ac0c#comment-746
    http://quizchan.site/archives/94?unapproved=2809&moderation-hash=82c2b40f66a81df2906794293ba1848a#comment-2809
    http://alixnicolephotography.com/sample-page/?unapproved=28087&moderation-hash=cb8024c2bc4083988d55b17b9b22a47b#comment-28087
    http://www.timeforbed.ca/olin/?unapproved=22815&moderation-hash=cbe7bce081878c0dc1a4f8f8b1e86445#comment-22815
    http://questionreality.org/the-absence-of-political-objectivity-today/?unapproved=24485&moderation-hash=f8af2353b0c24fea44651dcd85194ea1#comment-24485
    http://www.kathrynkramerwaters.com/what-would-jesus-blog/?unapproved=16324&moderation-hash=b9efc4288d84dcb2807dccaf52bdcd7a#comment-16324
    https://multicars.sakura.ne.jp/blog/archives/10?unapproved=16142&moderation-hash=1d1618d7781c14bad05c6ce1f603b3a6#comment-16142
    https://ccb-communications.com/words-and-music/?unapproved=26466&moderation-hash=af81260e7d4dddf87ce284d339d79294#comment-26466
    http://escuelaparati.com/introduccion-a-escuela-para-ti/?unapproved=23610&moderation-hash=b75cd358296005d8a8dcab5d32e27f5c#comment-23610
    http://www.geminikarts.co.uk/product/honda-gx-200-6-5hp-engine/?unapproved=10182&moderation-hash=40e87fcda1e5341b3059f0b05be1b8dd#comment-10182
    http://www.cultivationmarketing.co.uk/newsletter/?unapproved=2174&moderation-hash=85b7edab3589eba8315d37bfe7228b34#comment-2174
    http://casariocinca.com/opiniones/comment-page-1/?unapproved=21360&moderation-hash=dd5980d540ad4ccb6e4d1193b1f9b314#comment-21360
    http://sorobr6.ru/index/8-12248
    http://www.jal-seva.org/index.php/team/?unapproved=33549&moderation-hash=1afc5d429ed16ebbc52f09ff7bdac17c#comment-33549
    https://www.vintagejewelrygirl.com/vixens-vintage-contest/?unapproved=15481&moderation-hash=e5cfab857dceae2dc7e890eb4e0f175d#comment-15481
    http://beverlyrhoden.com/2018/02/27/hello-world/?unapproved=6348&moderation-hash=729bbacc2606ab0ea245bf0aacb986f4#comment-6348
    https://happythoughtsagility.com/akc-world-team-tryouts/?unapproved=9020&moderation-hash=584a35725fe66709c22d60c0cded0a67#comment-9020
    http://arbutushomeinspections.com/hello-world/?unapproved=12344&moderation-hash=0c07528fcc23c3992d7febc51cc92aa3#comment-12344
    http://www.bazgrolek.pl/kawiarenka-w-big-stone-gap/?unapproved=6385&moderation-hash=b4ce1957045c8c8eefb9ea3ebaa3f6f7#comment-6385
    http://dragonstatuesforsale.com/sculpturesandculture/?unapproved=1148&moderation-hash=7f0ee3304a5905c555deb30e2f5d7cb8#comment-1148
    http://www.richardlucas.com/2016/02/963/?unapproved=816892&moderation-hash=7529b1f6ecfe0e41a59a9119781c0492#comment-816892
    http://kazaral.org/o-nas/blog-rukovoditelya/?unapproved=9400&moderation-hash=92da045b38b1954ee49a8b2418bf56e4#comment-9400
    http://provideo2004.com.br/ninjadasublimacao/perfil-de-cor-para-sublimacao/?unapproved=260115&moderation-hash=fd7266351b5ca3063c98da61bd7d7ca2#comment-260115
    http://637polk.com/blog/january-week-3-windows-delivered-hvac-electrical-snow?unapproved=22569&moderation-hash=49963a75ce00f4ea1ffbb21f71cdf1d5#comment-22569
    http://beauty119.cocolog-nifty.com/blog/2010/08/post-ba8d.html
    http://www.prenomcouleur.com/emile/?unapproved=669&moderation-hash=19108f092af7993f7bca7e1b27788b03#comment-669
    http://www.synodos.fr/2017/09/tous-les-bienfaits-du-sauna-facial/?unapproved=4162&moderation-hash=9fb4276fbba74413a40c082bde420d49#comment-4162
    https://www.dein-preis-vergleich.de/vitamine-vergleich/?unapproved=1965&moderation-hash=8dc2ee1c60f896e57327948bb6348405#comment-1965
    http://hydepanaser.com/the-one-with-the-camden-fringe/?unapproved=2692&moderation-hash=cafcddbc7515430eb9ecfaa824fe7c58#comment-2692

Leave a Reply

Your email address will not be published. Required fields are marked *