AP approval queue review, MN 564 and Aspen Fork Industrial Park

22 vendor invoices and pay applications in the approval queue, $360,293.83 due, checked against the vendors’ 63 prior invoices for job cost coding, amount, tax and remit-to. 15 can be approved as they are. Seven need a correction or an answer first, including new bank details from a long-standing aggregate supplier. Nothing is approved until you confirm in the list below.

Tamberg Heavy Civil, Inc.Queue pulled Nov 5, 2026, 8:40 AM, 22 invoicesJobs 2417 and 2409Compared with 63 invoices from 15 vendors, Nov 2025–Oct 2026Prepared Nov 5, 2026

Summary

Remit-to · Kollmar Sand & Gravel

New bank account on the October aggregate invoice

Invoice 104418 for $55,714.20 asks for payment to Summit Ledger Bank, acct …6642. All 9 prior invoices since November 2025 pay to acct …2275, and so does invoice 104402 in the same queue, dated three days earlier. The change letter came from a different email domain than the invoices.

Do not approve. Call back on the number in the vendor master.

Tax · Brekke Curb & Flatwork

Curb sub added sales tax to Pay App No. 4

Pay App No. 4 adds $4,509.66 in sales tax on installed curb, gutter and walk. Pay Apps 1–3 on SC-2417-04 have no tax line, and Exhibit B of the subcontract states that unit prices include all applicable taxes.

Ask for a revised pay app without the tax line.

Coding · Ostrander Equipment Rental

MN 564 excavator rental coded to the industrial park job

Invoice R-81553 for $11,634.08 is for rental contract RC-24117 under PO 2417-0142, delivered to the MN 564 staging yard. The four prior invoices on the contract are coded 2417-0200-E, but this one is coded 2409-0210-E.

Recode, then the invoice can be approved.

The queue, invoice by invoice

Select an invoice to see the checks and the invoice next to the vendor’s prior invoices. Check the invoices you want to approve and confirm at the bottom. Only then are they listed for approval in the accounting system.

Recommendation
Selection
0Invoices in queue
0Total due
0Recommended for approval
0Selected for approval

    Sources and method

    Sources

    • AP_Approval_Queue_Jobs_2417_2409_2026-11-05.pdfApproval queue from the accounting system with invoice images and default coding22 invoices, 61 pages
    • AP_Invoice_History_2025-11_2026-10.xlsxPrior invoices with job cost coding, tax and remit-to63 invoices
    • Vendor_Master_Extract_2026-11-04.xlsxRemit-to and ACH details, W-9 status and phone numbers on file16 vendors
    • Open_POs_and_Subcontracts_Jobs_2417_2409.xlsxPOs, subcontracts and rental contracts with unit prices and coding22 lines
    • Receiving_and_Tickets_Oct_2026.pdfReceiving reports, scale tickets, haul tickets, quantity verifications and return tickets184 pages
    • AP_Coding_Manual_2026.pdfJob, phase and cost type structure and tax codes8 pages

    Method

    1. The invoices in the queue were read one at a time: vendor, amount, tax, remit-to and default coding.
    2. Each invoice was compared with the vendor’s prior invoices in AP history, first those on the same PO or contract.
    3. Coding: job, phase and cost type against prior invoices on the same PO and against the ship-to address.
    4. Amount: three-way match of unit prices against the PO and the last invoice, and quantities against receiving reports, tickets and return tickets.
    5. Tax: tax treatment against prior invoices and the PO or subcontract terms. Tax amounts were recalculated.
    6. Remit-to: against all prior invoices and the vendor master.
    7. Recommendation: Approve when nothing differs, Hold when something must be corrected or received internally, Ask when an answer from the vendor is needed.

    Assumptions and limitations

    • No invoice is approved or changed in the accounting system without your confirmation. Confirming on this page applies to this session only.
    • AP history and the vendor master are assumed to be correct. A remit-to that matches prior invoices does not rule out an unauthorized change to the vendor master itself.
    • Tax treatment is compared with the vendor’s prior invoices and the PO or subcontract terms. Rates and taxability were not checked against Minnesota Department of Revenue rate tables; confirm borderline items with your tax advisor.
    • Mrozek's hourly hauling and rental of equipment with an operator are treated as nontaxable. Minnesota taxes delivery of aggregate materials, and MDOR does not state outright that rental with an operator is exempt, so the tax advisor should confirm both.
    • The diesel price is compared with the range of prior invoices because it follows the daily rack price.
    • Bank details are compared with the vendor’s prior invoices and the vendor master, not verified with the bank.