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HomeMy WebLinkAbout08/22/2017LAUDE 1ALE CITY COUNCIL MEETING AGENDA 7:30 P.M. TUESDAY, AUGUST 22, 2017 LAUDE' 1ALE CITY HALL, 1891 WALNUT STREET The City Council is meeting as a legislative body to conduct the business of the City according to Robert's Rules of Order and the Standing Rules of Order and Business of the City Council. Unless so ordered by the Mayor, citizen participation is limited to the times indicated and always within the prescribed rules of conduct for public input at meetings. 1. CALL THE MEETING TO 0 2. ROLL CALL ER 3. APPROVALS a. Agenda b. Minutes of the August 8, 2017 City Council Meeting c. Claims Totaling $40,942.46 4. CONSENT a. July Financial Report 5. SPECIAL 0 I ER OF BUSINESS COGNITIONS/PROCLA TIONS 6. INFO A TIONAL PRESENTATIONS / REPORTS a. City Council Updates 7. PUBLIC HE , GS Public hearings are conducted so that the public affected by a proposal may have input into the decision. During hearings all affected residents will be given an opportunity to speak pursuant to the Robert's Rules of Order and the standing rules of order and business of the City Council. 8. DISCUSSION / ACTION ITEM a. 2018 Preliminary Budget and Levy b. Rental Housing Ordinance 9. ITEMS REMOVED FROM THE CONSENT AGE 10. DITIONAL ITEMS 11. SET AGE I A FOR NEXT MEETING a. 2018 Budget and Levy b. Sanitary Sewer Lining Project Final Payment c. Public Hearing for the Catholic Eldercare Bonds d. Commissioner McGuire — October 10 e. Comcast Franchise Renewal — October 24 A 12. WO' SESSION a. Opportunity for the Public to Address the City Council Any member of the public may speak at this time on any item not on the agenda. In consideration for the public attending the meeting, this portion of the meeting will be limited to fifteen (15) minutes. Individuals are requested to limit their comments to four (4) minutes or less. If the majority of the Council determines that additional time on a specific issue is warranted, then discussion on that issue shall be continued at the end of the agenda. Before addressing the City Council, members of the public are asked to step up to the microphone, give their name, address, and state the subject to be discussed. All remarks shall be addressed to the Council as a whole and not to any member thereof. No person other than members of the Council and the person having the floor shall be permitted to enter any discussion without permission of the presiding officer. Your participation, as prescribed by the Robert's Rules of Order and the standing rules of order and business of the City Council, is welcomed and your cooperation is greatly appreciated. a. City Auditor Proposals b. Goal Setting Session c. Community Development Update 13. - I JO : MENT LA DERDALE CITY COUNCIL ETING I TES Lauderdale City Hall 1891 Walnut Street Lauderdale, 1 55113 1 Page 1 of 3 August 08, 2017 Roll Call Mayor Gaasch called the Regular City Council meeting to order at 7:35 p.m. Councilors present: Jeff Dains, Kelly Dolphin, Andi Moffatt, Roxanne Grove, and Mayor Mary Gaasch. Councilors absent: None Staff present: Heather Butkowski, City Administrator; Jim Bownik, Assistant to the City Administrator; and Miles Cline, Deputy City Clerk. Approvals Mayor Gaasch asked if there were any changes to the meeting agenda. There being none, Councilor Dains moved and seconded by Councilor Grove to approve the agenda. Motion carried unanimously. Mayor Gaasch asked if there were any changes to the meeting minutes. There being none, Councilor Moffatt moved and seconded by Councilor Grove to approve the minutes of the July 25, 2017 City Council Meeting. Motion carried unanimously. Councilor Dains moved and seconded by Councilor Grove to approve the claims totaling $72,494.97. Motion carried unanimously. Consent Councilor Grove moved and seconded by Councilor Moffatt to approve the consent agenda thereby acknowledging the tennis court resurfacing quote and contract. Motion carried unanimously. Informational Presentations / Reports A. Day in the Park and Farmer's Market Bownik approached the Council to give updates on the various vendors and types of events that will be at Day in the Park on August 17. B. City Council Updates Councilor Dains mentioned that he, Councilor Moffatt, and Mayor Gaasch visited multiple block parties during Night to Unite. Dains also attended the County Board's budget meeting and stated the County is proposing a 4.3% levy increase for 2018. Finally, Councilor Dains mentioned that he will attend a Cable Commission meeting on August 17. Discussion/Action Item A. Rental Housing Administrative Fee for 1772 Pleasant Street LA DERDALE CITY COUNCIL ETING 1 TES Lauderdale City Hall 1891 Walnut Street Lauderdale, 1 55113 1 Page 2 of 3 August 08, 2017 Anthony Erenberg, owner of 1772 Pleasant Street, was notified that his tenant violated the Crime Free Housing section of the rental housing ordinance and he was obligated to evict the tenant by August 8. As of the date of the meeting, Mr. Erenberg failed to comply with this request. City code allows the Council to impose an administrative fee to recoup the costs of dealing with the matter. The suggestion of staff and the city attorney was $25 to $50 per day. The Council ultimately decided to impose an administrative fee of $25 per day that the tenant is not evicted. Councilor Dolphin moved to adopt Resolution 080817A — A Resolution Assessing an Administrative Fee for Rental Housing Violations. Second made by Councilor Dains and the motion carried unanimously. Set Agenda for Next Meeting Administrator Butkowski stated that the next council meeting may include the 2018 budget and levy and the auditor proposals. Work Session A. Opportunity for the Public to Address the City Council Mayor Gaasch opened the floor to anyone in attendance that would like to address the Council. There being none, the floor was closed. B. Discussion Regarding 1795 Eustis Street with Financial Advisor Stacie Kvilvang, the City's financial advisor, approached the Council to discuss the redevelopment potential of the Chinese Christian Church site. She explained the costs associated with converting the site to single-family homes, multi -family units, and a senior facility. All of these options would require some form of financial assistance from the City. The most costly would be a single-family home development. Multi -family housing, whether a senior facility or not, could be financed by a pay-as-you-go tax increment district. Multi -family housing would not require financial assistance up front. After some discussion, the Council directed Kvilvang to determine whether any developers still had interest in the site. If so, Kvilvang will bring proposals back to the Council and establish a process for gathering community feedback. C. Community Development Update Butkowski asked the Council about their availability for tours of the Eureka Recycling facility. They reached consensus on August 29 at 8:00 a.m. Butkowski stated that she spoke to the owner of 1925 Walnut Street and is monitoring the progress of their work. Finally, instead of rescheduling the Goal Setting session, Butkowski proposed dedicating the work sessions to goal setting over the next couple of meetings to accommodate busy schedules. LA DERDALE CITY COUNCIL ETING TES Lauderdale City Hall 1891 Walnut Street Lauderdale, 1 55113 1 Page 3 of 3 August 08, 2017 Adj ournment There being no other items on the agenda, Councilor Moffatt moved and seconded by Councilor Dains to adjourn the meeting at 8:48 p.m. Motion carried unanimously. Respectfully submitted, Miles Cline Deputy City Clerk To: From: Meeting Date: Subject: CITY OF LAUDERDALE LAUDERDALE CITY HALL 1891 WALNUT STREET LAUDERDALE, MN 55113 681-792-7650 651-631-2066 FAX Request for Council Action Mayor and City Council City Administrator August 22, 2017 List of Claims The claims totaling $40,942.46 are provided for City Council review and approval that includes check numbers 25464 to 25486. Accounts Payable Checks by Date - Detail by Check Date User: miles.cline Printed: 8/18/2017 12:15 PM Check No Vendor No Invoice No ACH 43 ACH 44 ACH 45 ACH 46 Vendor Name Description Check Date Reference Public Employees Retirement Association 08/18/2017 PR Batch 51600.08.2017 PERA Coordinated PR Batch 51600.08.2017 PER PR Batch 51600.08.2017 PERA Coordinated PR Batch 51600.08.2017 PER Total for this ACH Check for Vendor 43: Minnesota Department of Revenue 08/18/2017 PR Batch 51600.08.2017 State Income Tax PR Batch 51600.08.2017 Stat Check Amount 1,045.48 906.08 1,951.56 605.75 Total for this ACH Check for Vendor 44: 605.75 ICMA Retirement Corporation 08/18/2017 PR Batch 51600.08.2017 Deferred Comp PR Batch 51600.08.2017 Def.( PR Batch 51600.08.2017 Deferred Comp PR Batch 51600.08.2017 Def 1,498.51 865.98 Total for this ACH Check for Vendor 45: 2,364.49 Internal Revenue Service 08/18/2017 PR Batch 51600.08.2017 Federal Income Tax PR Batch 51600.08.2017 Fed( PR Batch 51600.08.2017 Medicare Employer Po PR Batch 51600.08.2017 Med PR Batch 51600.08.2017 Medicare Employee Pc PR Batch 51600.08.2017 Med PR Batch 51600.08.2017 FICA Employee Portio PR Batch 51600.08.2017 FIG PR Batch 51600.08.2017 FICA Employer Portia PR Batch 51600.08.2017 FIC. 25464 20 Abdo Eick & Meyers LLP 387555 2016 Audit 387555 2016 Audit 387555 2016 Audit 25465 21 Accela Inc INV-ACC33433 Annual Maintenance INV-ACC33433 Annual Maintenance INV-ACC33433 Annual Maintenance 25466 65 14831582 25467 36 0223164 0223212 Allstream Inc. Fax Line City of Roseville July IT Services July Phone Services AP Checks by Date - Detail by Check Date (8/18/2017 12:15 PM) 1,375.52 228.26 228.26 976.03 976.03 Total for this ACH Check for Vendor 46: 3,784.10 08/18/2017 Total for Check Number 25464: 08/18/2017 117.00 117.00 546.00 780.00 844.08 3,939.01 844.07 Total for Check Number 25465: 5,627.16 08/18/2017 Total for Check Number 25466: 08/18/2017 Total for Check Number 25467: 51.31 51.31 521.25 94.24 615.49 Page 1 Check No Vendor No Vendor Name Check Date Check Amount Invoice No Description Reference 38 Croix Oil Company Inc. 08/18/2017 466879 July Fuel 14.11 466879 July Fuel 14.10 466879 July Fuel 65.82 467049 July Fuel 13.27 467049 July Fuel 61.94 467049 July Fuel 13.27 25468 25469 60 G & K Services Inc 2277524-07 July Uniforms 2277524-07 July Uniforms 25470 134 Katrina Joseph 0067 July Legal Services Total for Check Number 25468: 08/18/2017 182.51 45.88 45.88 Total for Check Number 25469: 91.76 08/18/2017 925.00 Total for Check Number 25470: 925.00 25471 31 Kennedy & Graven Chartered 08/18/2017 138694 July Legal Services 25472 30 League of Minnesota Cities 257438 Mental Health First Aid Workshop - 2017 FIB 257499 Mental Health First Aid Workshop - 2017 MG 264.00 Total for Check Number 25471: 264.00 08/18/2017 15.00 15.00 Total for Check Number 25472: 30.00 25473 1 Lillie Suburban Newpapers Inc 08/18/2017 082017 Publish Ordinance 17-03 25474 99 2586 25475 24 261.00 Total for Check Number 25473: 261.00 Metropolitan Area Management Associatioi 08/18/2017 Luncheon Meeting - HB 20.00 Total for Check Number 25474: 20.00 Metropolitan Council 08/18/2017 0001071262 September Wastewater Treatment 25476 94 JB -2017 MC -2017 25477 11 17-047 25478 10 11,427.59 Total for Check Number 25475: 11,427.59 Minnesota Clerks & Finance Officers Assoc 08/18/2017 Membership - JB Membership - MC 40.00 40.00 Total for Check Number 25476: 80.00 North Suburban Communications Commiss 08/18/2017 2 HDMI Extenders 159.60 Total for Check Number 25477: 159.60 On Site Sanitation Inc 08/18/2017 0000462730 Portable Restroom 232.72 Total for Check Number 25478: 232.72 AP Checks by Date - Detail by Check Date (8/18/2017 12:15 PM) Page 2 Check No Vendor No Invoice No 25479 5 Vendor Name Description Check Date Reference Premium Waters Inc 08/18/2017 619861-07-17 July Water Delivery 25480 47 25481 131 17001907 Check Amount 46.38 Total for Check Number 25479: 46.38 Public Employees Insurance Program 08/18/2017 PR Batch 51600.08.2017 Health Insurance PR Batch 51600.08.2017 Hea PR Batch 51600.08.2017 Dental PR Batch 51600.08.2017 Den Safety Signs LLC Night to Unite Barricades Total for Check Number 25480: 08/18/2017 2,290.44 110.46 2,400.90 119.00 Total for Check Number 25481: 119.00 25482 162 Swanson Haskamp Consulting 08/18/2017 518 2040 Comprehensive Plan Pay 3 5,871.00 Total for Check Number 25482: 5,871.00 25483 4 The Neighborhood Recycling Company Inc 08/18/2017 17216 July Recycling Contract 17216 July Revenue Sharing 25484 3 2,396.16 -426.28 Total for Check Number 25483: 1,969.88 US National Equipment Finance Inc 08/18/2017 336935507 Copier Contract 25485 90 Verizon Wireless 9790160003 July Cell Phone 9790160003 July Cell Phone 9790160003 July Cell Phone 25486 74 Xcel Energy 555957303 1891 Walnut Street 555957303 1891 Walnut Street 556016684 Larpenteur Bridge Lights 556045955 1821 Eustis Street 556045955 1821 Eustis Street 556074612 2430 Larpenteur Avenue W 556394434 Larpenteur Avenue 556535502 July Street Lighting 556905546 1917 Walnut Street 556905546 1885 Fulham Street 556905546 1917 Walnut Street 556905546 1885 Fulham Street AP Checks by Date - Detail by Check Date (8/18/2017 12:15 PM) 149.00 Total for Check Number 25484: 149.00 08/18/2017 16.32 32.63 16.31 Total for Check Number 25485: 65.26 08/18/2017 28.43 196.20 34.19 9.64 16.00 12.58 38.21 415.32 25.00 29.01 37.42 25.00 Total for Check Number 25486: 867.00 Total for 8/18/2017: 40,942.46 Page 3 Check No Vendor No Invoice No Vendor Name Description Check Date Reference Report Total (27 checks): Check Amount 40,942.46 AP Checks by Date - Detail by Check Date (8/18/2017 12:15 PM) Page 4 LAUDE 1 ALE COUNCIL • ACTION FO • Action Requested Consent X Public Hearing Discussion Action Resolution Work Session Meeting Date August 22, 2017 ITEM NUMBER July Financial Report STAFF INITIAL APPROVED BY ADMINISTRATOR DESCRIPTION OF ISSUE AND PAST COUNCIL ACTION: Every month I provide the Council with an updated copy of the city's finances. Following are the revenue, expense, and cash balance reports for July 2017. OPTIONS: STAFF RECOMMENDATION: By approving the consent agenda, the Council acknowledges the city's financial report for July 2017. COUNCIL ACTION: General Ledger Cash Balances User: heather.butkowski Printed: 8/11/2017 4:04:32 PM Period 07 - 07 Fiscal Year 2017 Description Account Beg Bal MTD Debit MTD Credit Current Balance Cash 101-00000-000-10100 -2,148,590.01 Change Fund 101-00000-000-10300 100.00 Cash 226-00000-000-10100 4,783.13 Cash 227-00000-000-10100 103,200.40 Cash 401-00000-000-10100 97,339.49 Cash 403-00000-000-10100 433,814.22 Cash 404-00000-000-10100 281,876.17 Cash 405-00000-000-10100 34,165.39 Cash 414-00000-000-10100 178,125.63 Cash 602-00000-000-10100 984,138.14 Cash 603-00000-000-10100 357,739.27 Current Assets 326,691.83 Petty Cash 101-00000-000-10200 300.00 Petty Cash 300.00 Investments - Fair Value101-00000-000-10410 2,575,371.21 Adj Investments 2,575,371.21 Grand Total 2,902,363.04 455,155.71 510,587.20 -2,204,021.50 0.00 0.00 100.00 5,457.64 1,396.08 8,844.69 34.98 1,648.91 101,586.47 33.52 0.00 97,373.01 8,387.25 0.00 442,201.47 97.08 0.00 281,973.25 11.77 0.00 34,177.16 61.35 0.00 178,186.98 13,258.16 16,149.23 981,247.07 4,552.20 6,670.50 355,620.97 487,049.66 536,451.92 277,289.57 0.00 0.00 300.00 0.00 0.00 300.00 401,120.22 0.00 2,976,491.43 401,120.22 0.00 2,976,491.43 888,169.88 536,451.92 3,254,081.00 Page 1 GL - Cash Balances (08/11/2017 - 04:04 PM) General Ledger Budget Status heather.butkowski 8/11/2017- 4:10 PM P, Po Available 0) 74 Encumbered Amount E Period Amount Budget Amount 0.4 v 0) Account Number General Fund 00 O O O O O N O O O O O 0o O O O O O d' O N O O M O d" O M 00 O O N: O in O O O O O O *-+ d O O O O O O O 00 01 0 0 M M M O O O O O 00 01 0 0 r-+ 0 N: r--1 O O v> O O N O N N O N krN a, d' .-� r -I r -i 0O M r-1 r' 00 M d' 1 M 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 O O O O O O O 0 0 0 O O O oo O O O 0000 O,r) O O d4' a, in O Vj 00 it N o °, 0 0 0 al M O O O d" M O O O O O 0o O O v) O O `O O N d" 00 N O O O O O O O O O O O d' O O O O O O t� O O 00 0 0 0 O O O O O al O O M M M O O O O O 00 0 O O 00 0 0 O O O O ,--4 O 0 N r-1 O O V7 O O t� Vi Q1 O 01 a; O 00 6 O N O r-1 N O N N O N N a, d' 00 r-+ r--+ `0 ,--, N d' 1 M r-, N r-, d'^ 0\ O N C'I''' r� r--+ N r-' d. r--1 M �O en .-, , M N N O O O r-+ d' O 0 0 0 0 O v 0 0 O� CD CD O O On CD CD CD CD O O O O 01 O O M M t� O O O O O 0 O O : OOOOr-+ O r 00 a O : O O O O .--1 O N N �N O d' 00 O t� O 0 O O d' O 00 '--i 1.--1 t---- M 00 00 t---,-, r--,`0 l N 0 ,r)O M .--, .4 00 d' M T+ `0 r� ,-' N N N 0 0 0 0 0 .-+ O O O O O O O O O O 0, 00 O O O O O O O O O O O O N O 0 0 0 r -i N d) ct a) H a' o a) 0 ' • Z H U Q w W 101-00000-410-31020 101-00000-410-31040 101-00000-410-31055 101-00000-410-31400 101-00000-410-31900 o 0 0 0 0 0 0 0 4 O O O O O N 4 O V1 00 00 `O V r -i CD CD C:D CD CD CD CD CD CD O O O O O O O O O O M O O O O O O O O O M .--, d' 01 in c) 0 O O O O 00 06 r-, ,--, 7 `0 O T' N ROl Sub Totals: Licenses and Permits 101-00000-410-32110 101-00000-410-32180 101-00000-410-32190 101-00000-410-32192 Animal License 101-00000-410-32240 Building Permit 101-00000-420-32210 101-00000-420-32230 Rental Registration 101-00000-420-32270 Excavating Permits 101-00000-430-32261 in n o 0 0 cY; 0,6 0 o O a1 N a, V) N 00 00 N O O O O O oo 0o O in r-+ 0) N 00 r-1 a1 N. r-4 N M 0) R02 Sub Totals: 101-00000-410-33401 Other State Grants & Aids 101-00000-410-33422 Other Grants and Aids 101-00000-410-33423 O O O O O O O O 0 0 0 0 O O 0 N 0\ 00 N O O O O O `OO O iri O r-+ O O N O t� O 0) Vl R03 Sub Totals: N a) 0 �a) •o 0 cia P4 5 0 r - U N 00 aps & Publications 101-00000-410-34103 101-00000-410-34105 Administrative Fees 101-00000-410-34108 GL -Budget Status (8/11/2017 - 4:10 PM) % Available Encumbered Amount YTD Amount Period Amount Budget Amount Account Number CD 0 CD c) cr) • c) c) cr) 6 6 6 6 6 6 6 6 00c 71- in 0 0 0 vD 00c -71- m 6 © 6 6 cX) N ,0 •••-1 kr, 0 CD c, cNi c) c, o N ,C) N Lr) r --I 00 trl Cr) c:2) (-4 Plan Check Fees 101-00000-420-34104 101-00000-420-34202 101-00000-420-34206 101-00000-430-34303 Park Shelter Fees Merchandise Sales r-1 C D C.) C D CD CD CD CD CD 6 6 6 6 6 4 6 6 0 0 C) 6 6 N ..r) N r -I r VD ,C, CI 00 C*1 0 ,0 ▪ 0 0 cn - 0 0 00 c,i r--1 Cr; r--- 1--- (-,-, ,---, 4cs, 0 t--- kr) 4., -7t-., 4,, c5, .--, r-1 r ---I Cr) 1 1 1 c- d is r.-4 CN1 00 N 6 6 6 6 6 6 6 6 kr, N r-1 N C, C.), C) CD CO CNi r•-• Cr; ,n r--- c.f.) ,...-. 4 0 c) ,--, 00 N N - CD CD' cr) - ▪ 7• 1- 7t:„ "71:, r•-•1 rii‘ C)▪ C) C)C) CDC) CS' C2C:), •••••-i • - • 0 6 6 kri c) 4 6 6 kr) - C) 0 0 0 0 0 0 0 0 0 0 0 0 6 6 6 6 6 6 6 6 c) ‘ - 00 Vi R05 Sub Totals: Miscellaneous Revenue CD CD r-, 00 N 0 N C31 r-1 11 Cr, Cn Cn i I 8 i 1 cs C) 0 0 O 0 0 C) 0 0 1 1 •-i ,-..i in ,.., vD O 0 0 c, CD r-1 r -i r -i E 01 cn 101-00000-410-36101 Penalties & Interest 101-00000-410-36102 iscellaneous Revenue 0 101-00000-410-36200 Interest on Investments 101-00000-410-36210 Contributions & Donations 101-00000-410-36230 101-00000-420-36260 Other Miscellaneous Revenue 101-00000-450-36200 Contributions & Donations 101-00000-450-36230 ce) CZ) CD 0 6 6 c) cn 0 0 6 6 t --- c), c:D cc) kri 6 6 C2) C) C) 6 6 c.) R06 Sub Totals: 101-00000-410-39101 101-00000-410-39200 R07 Sub Totals: N N 0 71- cn CN1 c.) 0, 0, 6 4 c) C) ••••-•1 C) e•-••1 cZ) 0 0 0 0 0 6 6 6 6 Lr, C) 0 0 0 ▪ C) Cr; Cr; 6 4 ,CS V:.") 0 0 0 0 0 0 0 0 • 0 •--1 r....4 C) C) CN C) ,::; C) 6 6 6 Gor--: 6 ,i, 6 6 00 00 00 rn' C•r)' Go O' 0 0 •,--i t"--- C'•-• of) 00 -7t's 00 00 00 ,C7 Revenue Sub Totals: 00 r-4 00 -7rn 00 01-) ,C 00 N kci000 cs; 6 00 r -I 00 0 0 0 00 7t*. 000(000 (00 00(000(0 N oc5 0(0 cr), 00 ▪ c.) 00 00 c) oo N E01 Sub Totals: c) c) ir) 0 0 cr) N 0 0 N N L.r., 0 1-1 r.-1 r• -I 1--1 •-I N r-1 71" d" 7t 71" 00000000 CD r-, t. t - 1-. 1 1 -r r -i 6 . CD •--,1 1-1 r -i ,-.1 r.-1 -4-4•1 1.-- 1 1 1 1 -r r -I GL -Budget Status (8/11/2017 % Available Encumbered Amount YTD Amount Period Amount Budget Amount Account Number N CD N CD t---: cq CD 6 6 6 cn ,n r -I Crd cn kr) c) kri c) o cD 6 6 6 CD CD CD CD CD CD 6 6 6 o c,1 General Supplies 101-41110-410-42110 101-41110-410-42410 CD 0 cn cn CD N CD C, CD 00 of3 cr; © Nkr) e-4 CD N CD CD CD 00 CD CD 00 CD C, CD CD CT, CD CDo oo V5s CD CD CD CD CD CD CD CD CD CD 0 CD CD CD 6 6 6 6 6 CD CD 00 CD 0 CO 0 CD C, 0 CD CD CD oo CD VD C) N CD C, 0 0 CD 0 CD CD — vdcc#or oo Cr) Cr) CD CD CD CD CD CD CD 0 CD C) CD CD 6 6 6 6 6 CD CD 0 CD 0 CD CD 0 CD CD CD 0 6 6 6 6 6 6 ,C1 CD CD CD CD 71" cn in N.s Ln., 7C 00 E02 Sub Totals: 0 00 0 g 0 .-t-; bo 000 "zt"' 0 101-41110-410-43140 bi) 0 44 z Insurance & Bonds 4-4 7t - I _I I I v -4I CD CD C., r -i Dues & Subscriptions 101-41110-410-44330 E03 Sub Totals: 101-41110-410-45700 E04 Sub Totals: 00 C, 00 71- 00 C, c3 00 Expense Sub Totals: C, CDN 0, 71- C ,n Le-) cD V 00 00 CD 0 CD CD CD 6 6 6 cNi c; 6 c; d oo 00 0 vD 0 0 CD CD 00 cn VD CD CD CD —, 00 N 0 N CD VD ..1. CD 0 0 00 00 CT 0 6 6 t---: 6 vi ir; in 4 ad 6 6 od 00 6 N ir) ,f- cn ,t• CD N 'ii CD ,C) cn cn 00 ,, t-----. Cr) kr, VD CD 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 C) C) 0 0 0 0 0 0 0 0 0 0 0 0 0 c; c3 6 c5 00 C) r-, VD CD C:D CD 00 c 00 N t N CD VD CT 6 d eS 6 4 olS oo d 0.6 Le-) 00 ,r 0, cns c•ris 00' Lc) ,t 0 CD CD CD N t--- C, CT, v.) cn -, CD CD 0 cn 0 CD CD C, ,, C-- N 0 Ch 00 006 0; 4 00 -, 6 oci 00 „...., ,D ,, i -r, ..:f ce, 0, 0 ,n VD 00 0 CD CD 00 00 ,C .7r- c 0 cn CD CD CD CD CD CD N cD, N cn CD cn CD CD CD 6 6 6 c 00 c c NOcri 00 6 6 6 oo 00 00 c N C, cn ca CD CD CD CD CD CD 0 0 CD C:D CD 0 CD 0 cri N 6 6 O 4 00 cNi 00 09cS 6 00 oo © c) in 0 oo 00 C, ,n ,r) (n N t N C3, or -04 00 r -I Part-time Employees 101-41320-410-41030 Separation Pay a, 101-41320-410-41220 101-41320-410-41225 Deferred Compensation 101-41320-410-41250 Health Insurance Dental Insurance Life Insurance Disability Insurance Long Term Care Insurance Unemployment c=, en 00 00 r—I 0) 00 CD — 0,0 09 c -q 00 00 r--4 a) c‘ 01 01 01 0) 01 a) 0 (,) C,) CD 14 CA 0 CD CD CD CD CD CD CD N 7t.00 yr, 8 8 8 8 8 8 8 8 8 8 N NNNNNN cn c0 cn Cn r-4 1-4 r -I I I I I I I CD CD CD CD CD CD' CD 00 101-41320-410-42010 (n a) 00 GM, GL -Budget Status (8/11/2017 - 4:10 PM) Available Encumbered Amount E E+ Period Amount Budget Amount U 0) Account Number O N M O O O o0 O O O O O O O O O `O 00 O N Vl O O O ,O d: O O VO O M -, O O O d' `O O 01 N O � rrc O O O O O O O O O O O O O O O O O O N O O O O ,O d: O O `O O M --I O O O d' `D O 01 N O 7, T--, 7, i M o0 O O M O O `O O o0 O O o kr, cn Q1 ^� O O O O O O O O O O O O O �O 0 0 O O VD O O O O O O O O O O O O O O O O O O O O O O 0 N O N 101-41320-410-42020 101-41320-410-42030 101-41320-410-42410 101-41320-410-42420 CD r-+ d- O N O O O O O d' O O O O N o0 01 `O O M O O O V7 0 0 O 4 N O O '-- O O O r-+ O O O N L 00 ,t O O 00 d- O O N O t- O `O O O `O o N VD M O O N O oo O kr, O O `O oo t� vD O O N 01 © 01 M O O r --I oo 0 , --, M r-, M 00 t� r -'I N O O Ch O MVD d- to 00 V'^ In M I ,D Ol 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 O d- O O O t� O `O O O vD 0 N VD M O O N O 00 O v., h O O `O 00 t� ,O O O N t� O 01 M O O y --I0.600 ,.-' M ._.., M oo 0� r -,N O O 01 O M vO d- to 00 L 1 in VI M 0- ,O 01 O O M O en .-, 00 d1.. O O M o0 r--. 00 O O � O p 0, dam' O O 00 N O O O O M M 01 0, d' 00 00 r, M t� '--I N O r -I r -I ,-, kn O O O O O O O 00 O O O 01 O O O O O O v) O O O N O O O d" ,0 0 0 O O N O O O N O O O O o O O 00 N N M c -Nis 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 O O O O 00 O O O O O O O � � O� t- O N v? 00 d' M M M r -I r-4 ('0 N M r-, E02 Sub Totals: 0 ,U N , . ci; ''(-4) � 00 00 &) bo Cil 1a0 a13 C 0 U , - 0 o r 000 00 0 U . 0 rl r0 (1) . aW ,, a cn g 0 U w _Z 0 .( 0 ) c0 bn o--W00w000 M O 101-41320-410-43010 101-41320-410-43030 101-41320-410-43090 O 71- r -I M d' O r-1 d' O N M r-, O 101-41320-410-43220 101-41320-410-43250 101-41320-410-43310 Insurance & Bonds O O kr) 00 cn en d d' O O O O M M_ tet- d - I I O O Vehicle/Equipment Repairs 101-41320-410-44040 Rents & Leases 101-41320-410-44160 Fees & Charges 01 101-41320-410-44325 Dues & Subscriptions 101-41320-410-44330 Miscellaneous Charges 101-41320-410-44370 00 N O O O O 00 01 00 M 00 N V7 00 00 00 N O O 00 01 E03 Sub Totals: 00 0\ N d' O O O M 00 00 N 0, 00 01 r-, N M N M t— O, r-� Expense Sub Totals: 0, O o0 N O 0O t- t` M O O t� O N M 'd, O 01 O O (N0 O NcNid" (N0 d' O 0006 4 00 kr, O 00CD - OM00OOen,nNN N O O ,O O 0 N t� O 06 4 O .--, M N VO `O 01 d' M 00 M M N d" p 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 p O O O O O O O O O O O O O O t0 `O O t0 fit' 0, 0, O O M m 00 O r -I O M N N M N O O vi ,O O vi O N d' t� O oo 4 O r -I 00 M N `O C 01 d' M 00 00 M M N N d' 0, r-, r -I O O 00 O d' -, d' 4 ,i N ,i O O r--, 01 M 0O o0 � N M M N [ d' M M N M O t0 0, Q1 O M M r'' O O 6 p a1 d' .-, O MM d' O O r~ Cr) t� ,--1 p O O O O O O O O O O O O CD O O O O O O O O O O O O vi vi '-+ O O '-, p M O N d' O M VO t� d' 00 ,--I r-, t- 'O r-+ vo 00 O r -I N Personal Services Deferred Compensation Health Insurance Dental Insurance O Opt' O O N 0 0 0 0 0 0 0 r--, N cM ' of N -,O O O N N N N M M M M d' in d' d- d' d' d' d' d- d' d d' d' d' d' O • O 0 OO O O O O O O V r•-1 '-1 ri r-1 r-, ,- i CD O O O O O O O O O O O O tet" ' 0 tet' d" d' d' d' d' '1' d' d' d' i-4 ,, r-, r-, ,--, r-, ,--, ,, ,--, r-, r-, ,--, r•-, r -I Q w O O O O O O O O O O O O r--, r-+ r -I r-+ r--+ r•-, r-, r -I T, r -I r -I r-, GL -Budget Status (8/11/2017 - 4:10 PM) Available Encumbered Amount YTD Amount YTD Var Period Amount Budget Amount Account Number O O `O O O in • O O vi N CD 0 CD CD O O O O O O CD CD O O dam- O O r -i dam' O O O 00 r-, OCD O O O r--1 01 00 O O dam' O d' 00 00 N a> N N CD CD O O O O O O O O O Cr) O Cr) O Cr) N r- O O ,0 r, O 01 t� Cr) r. O O d dN' .d dN' O d- 000 O O 01 ▪ 00 `O Cr) N 01 01 O O O v) ,0 N r--1 O N N O O r-1 O ao 00 00 0 O1 ,-4 O 0.0 Cr) N a\ •M M ,tN M N 00� 01 r-1 O O O O O O O O O O O CD O O O O O O O O O O O p O O O O O O O O O O O 00 d am' O O O r-1 r--1 `o O `o ,o dc' V, 01 V> 00 ,o N 01 N O a M O O O O O O in d: O d: O N .--1 O 00 a0 a0 0 01 rl O a0 O r-1 00 O O O 00 0 M O� 000 0000 0000 MN 01 Cr) M �N, M N 00 01 N O O VD 00 p O N a> N N N `o �p o0 r-+ Cr,' L N" r -i 00 00 .--1 a, Cr, ,C)VD am' 1-' 1 N `o C---.00 r--1 r--1 O O �0 O1 O O O O O d: d O d: d 01 d M t� 00 Cr) t'. O O VD Cr; O O r.-1 r-1 O O O v> d' O d' 4 4 vi vi C r-1 01 00 00 C O t� O O Ni r-1 O O r-1 r-1 ,..-n to 00 r'1 00 Cr) d' N N r M M M p p t N N N 00 01 00 r-, r-1 ^ ^ O O M M M N N t....:, � N N r_..1 r-1 .--1 N N N .--1 O�1 O O O 0.6 O O O O r-1 E01 Sub Totals: O O O O O O E2 .9 Q E 0 0 00 W 47,4 N 0i O 0 d' E02 Sub Totals: Other Services and Charges 101-41410-410-44370 O O O E03 Sub Totals: a1 00 O Expense Sub Totals: 00 O O O O O O vi 01 b0 �1 00 00 Q W O W W 101-41610-410-43040 101-41610-410-43045 O 01 E03 Sub Totals: O 01 Expense Sub Totals: p p to N Cr, N 01 d' O Cr) O O CD VO "0 00 0 in 01 O .--1 ,--+ O O N ,n.•-1 01 vi vi ,O r-1 O r-1 O O Cr) O N O r-1 r-1 r-1 r+ r-- Cr) r-1 O O O O O O O O O O O O O O O O O O O O O O O 00 O 11 4 O 01 O 06 p d" M r-+ d- N 00 r-1 -+ M N N 4.1 A-1 Dental Insurance Life Insurance p p p to O O O O OSI' N O r-1 .--1 N N v -)*--1 O O N N N N Cr) - Cr) Cr) Cr) d' 1-1 r-1 r--4 1.--1 1-1 r-1 r-1 r---1 1-1 r--1 r --I r-1 01 d' d" d" dd' d' d' d' �OOO O OO O O O -j. r-1 r-1 r--1 r� r -1d' ,' d' d' d' d- d' d' d d' tet' � 1 � � � 1 � � 1 j 1 r-iO O O O O O O O O O O r--1 .--1 r -I 01 01 01 01 01 01 00 01 Cr, 01 01 r-1 r-1 rl 1--1 r-1 r-1 r-.4 r-1 r--1 r. r--1 �, I 1 1 1 1 1 1 1 1 1 1 t-� r--1 r-1 r-1 r-1 r--1 r-1 r---1 rl 1--1 r--1 1--1 r-1 Q w O O O O O O O O O O O r -i r --i .-1 r---1 r-1 r--1 1.--1 r-1 r-1 1--1 r-1 01 00 N E01 Sub Totals: GL -Budget Status (8/11/2017 - 4:10 PM) % Available Encumbered Amount YTD Amount Period Amount Budget Amount O O O O O O U 0 7:11 a5 ' 0) 0 con S=4 ICLi 00 0 Account Number Printed Forms General Supplies O O O 01 01 O1 00 O O O O .-� O O O O N O 0 0 CD ,O O O O rN-+ 00 00 01 O O O 0 vi O O 0 dam' 00 N t - O O CD O O O O O O O O O O O O O O CD CD 0 N C=D 0011 O O O ptr. O O c; 00 N d" N N O O O 0 CD O O N O d O O O 01 00 CD 0 0000 O O O O CS 0 0 0 0 0 0 0 0 0 0 p 00 O O O O N E02 Sub Totals: CS' 00 d' 00 r N 00 Lri CD CD CD O O O O O O O O Cri O O N N N r-1 000 O O vj M O O ct' O N N0 U 0 . "03 b1J N N O 4=1 U o a o a,0-1 W O r E • ot)0 a� N O W H A-, H N 101-41910-410-43090 101-41910-410-43220 D 101-41910-410-44330 E Exp( 101-41940-410-42230 101-41940-410-42410 o O V0 0 0-- V 01 O 0 0 O O d; O O 01 N VD O O 0 N O M ct' O 01 O O 0 O 00 + O O 00 O O O • O O O O N Ca, � 1 VO O O O O O CO O M O vi O O M v) 4 O d- O O 01 O r-, 01 , -a O N N N N vl N Cil M .-� ,--a .-� N' r -Ir-. p p 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 O r-+ O 0 O O oO O • O O O O N 0 `0 O 0 0 0 O oo O M O vi O O M d4O d" O O N M • N N N 01 O O O O 00 01 O O N O O - 0 O 01 O O 00 O M O O 01 O O O N O O N M NO O O O O O N 01 00 r, N N 00 r-1 r- I N v Or --I O O T-+ O 00 t O N O O M O O N O VD t� O 01 O O M O '--a O O O M O O O O N N VD 00 O O O O O O O O b 0 0 0 0 O O O o 0 0 0 0 0 0 0 0 0 0 0 o a o 0 0 0 0 0 0 CD in Lr, • M M M M E02 Sub Totals: 1) U „, O O rd t) . cn ch d� V� O . )' U 40'1" O W H O W 101-41940-410-43090 101-41940-410-43210 101-41940-410-43250 101-41940-410-43610 101-41940-410-43810 Water Utilities 101-41940-410-43820 Gas Utilities 101-41940-410-43830 0 o.�'• • bo • t c 101-41940-410-43840 101-41940-410-43850 101-41940-410-44010 101-41940-410-44040 Rents & Leases 101-41940-410-44160 01O 00 O oo O O 00 E03 Sub Totals: O W 101-41940-410-45700 GL -Budget Status (8/11/2017 - 4:10 PM) % Available Encumbered Amount 00 E Period Amount Budget Amount O a, V 421 a) Account Number E04 Sub Totals: O 00 Expense Sub Totals: r- 00 00 00 00 d' `o d' t- N d• oo d' o0 00 M 1- M d- '1- N N ' d* dt CT' O Q1 00 00 00 N N N O O O O O O O O O O O �O �o '71- C d' oo 'd; 4 vi N N ,--� 00 N O M d' M VO N M Q1 M 00 O O N 01 CT VD 01 71 - VD V- O .-� O O O O O O O p 01 O O d' 00 Other Services and Charges 00 N 101-42100-420-43100 101-42100-420-43110 Miscellaneous Charges 101-42100-420-44370 0- 00 00 E03 Sub Totals: 00 Q\ 00 Cr, V-) V) Expense Sub Tot N 00 r-- 00 00 O 00 O 00 00 O O O O O O co 0�o 0000 O ct 00 O 00 00 N N O O O O O O O O O O O 00 N 00 O 00 O O O O CD CT N 00 CD VD 00 0 CD CD -M-+ OCT O ON 0 \O M N „ N O d' CD VD CD O O O kri O 0 - O O O O O O O O vi O O N O O O - 0000 CD 0-0 V1 O 00 U - L P4 4-,O w 101-42220-420-43120 101-42220-420-43125 101-42220-420-44370 00 00 oa 00 N N 00 M 0) E03 Sub Totals: 00 00 00 00 N N 01 00 0- M 0) Expense Sub Totals: M O Cr) 0 VD O 00 O O O O 00 O d: V) 00 00 O 01 O O O O 4 O d' N N r-+ O r+ O O O O d' 0 O t� 01 d1 `O vl O O O r O O N 00 •-+ O 00 O O N `O Ovi'-+ '-+ O N M6 O „, M M d' - 00 r-+ 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 00 0, N d1 O, VO v1 O O O N O O O N 0.0 00 T-, `) O `p *-+ 00 O O .--4 .-+ Vi O (-0 (0 0) O 00 N ,,c; OM M d' d' 00 dam' M M - 0) N ' `0 N � O O O 0 O O `O *-� CO M DD O O Q1 N O oO M O d' 00 O O 00 M `O *- '" ' `O O M tr)l OT 0) N r1 M N ^' 00 CD CT r-+ 00 V) O O O O in VD `O O (N 00 V) O O O N N N 00 O a1 dM" vi O O d1 V) •--+ '-- --� O O O O O O O O O O O O O O O O O O O O O O O O 4- p -, -, ,O 01 O ,, vi vi O O Cr, Cl, O N N vp -, -, N 101-42400-420-41010 101-42400-420-41020 a 101-42400-420-41210 101-42400-420-41220 101-42400-420-41225 101-42400-420-41250 101-42400-420-41310 Dental Insurance 101-42400-420-41320 Life Insurance 101-42400-420-41330 101-42400-420-41340 101-42400-420-41420 Workers Compensation Insurance 101-42400-420-41510 GL -Budget Status (8/11/2017 - 4:10 PM) % Available Encumbered Amount Period Amount Budget Amount Account Number <-•,) c) 6 6 7J- 6 6 6 6 6 6 CD CD CD CD 6 6 6, 6 6 6 c.; CD CD CD 0 CD r-1 6 6 CD CD CD CD 6 6 E01 Sub Totals: 101-42400-420-42030 General Supplies 101-42400-420-42110 C, 0 CD cn CD CD CD CD CD CD CD VD CD CD CD cn CD CD CD CD CD CD CD 6 6 ocS cS 6 6 6 6 6 a; 00 CD; 00 N Cr) CD CD CD CD CD CD CD CD CD CD CD VD VD cD CD CD CD CD CD 6 CD CD CD CD CD N. N N C; 6 66 iri 6 6 6 6 6 6 cr, ocS 00 C,c N 00 6 CD CD 0 CD CD CD CD 6 CD 0 6 6 6 6 .6 ce 6 6 6 6 6 6 6 6 6 6 6 6 6 6 CD CD CD CD CD CD CD CD 0 CD 6 VD CD CD CD CD CD CD CD CD CD CD CD N c; eS 6 6 Lri 6 6 6 6 6 cS cii CD CD C, CD CD 6 CD cD CD 0 6 -71- CD CD C:D CD CD CD CD CD CD CD CD t-- - 6 6 6 cS vi 6 6 6 6 6 6 ,cS v") ,i- c•I CD C:D CD CD CD CD CD CD 0 CD VD C, 0 CD CD 0 0 CD 0 CD ,e 6 6 6 6 6 6 6 6 6 6 vi 0 CD CD 6 CD CD CD CD 6 CD CD CD CD 6 CD CD CD 0 CD CD 0 CD CD CD 6 6 6 6 6 6 6 6 6 6 6 6 00 E02 Sub Totals: Other Services and Charges 101-42400-420-43040 101-42400-420-43090 101-42400-420-43140 101-42400-420-43220 101-42400-420-43310 101-42400-420-43510 Insurance & Bonds 101-42400-420-43610 Vehicle/Equipment Repairs 101-42400-420-44040 Rents & Leases 101-42400-420-44160 Dues & Subscriptions 101-42400-420-44330 Building Permit Surcharges 101-42400-420-44380 CD, CD 00 N'‘ v-, 00 E03 Sub Totals: 00 00 (2) 00 r--1 Expense Sub Totals: 00 VCD CD VD CT, con N CD CD CD .7t. CD CD N CD CT CD N CD CD 0 (DO 6 6 6 vi cri 6 4 6 6 N0 NC 71" rr. CI, N CD CD N N v-, cs 6 cr, v N VD CD CD cn N ,f- v, 6 Lf-, 00 N 0 CD 4 cri 6 6 ,c; 0 a; cr; 6 ,r:S r--: CD ke) t---- 7r N VD VD CT, CD v Ir. ("NI r. ,C) r -r C. \I1 " rri CD CD C:D 0 CD C:D CD 6 CD C, CD CD CD CD CD 6 CD 6 c) 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 N N N v") 6 cr", 0 CD N N VD CD CD N ,f) ,n 00 N c=D co1 ,c2 `cc; N VD VD, N's CD ,n 0 CD ,--, 00 CD CD 00 00 ,r, CD C:D r--, v en CD CD 00 N cn 6 0 VD t----• 0 ,r) c, .7i- 00 t---• CD 0 N ts- ,n VD Cr) C \ t--: N r-1 N 00 co CD CD CD ‹, N ,C) C00 ,C) CD CD .7t. Cr) VD N N cn CD CD 6 6 6 a; ,6 eS od 6 6 71" N N r-1 en - CD CD CD CD CD CD CD CD CD CD CD CD CD cD CD CD 0 CD CD CD CD 0 CD 6 CD 0 6 CD CD CD C,i cn cr, CD N r-- CD N ,--, CD VD VD 06 N cfi. C\i' CNI ,n- 1.1 N Cr) Personal Services Full-time Employees 101-43121-430-41020 101-43121-430-41040 0-1 101-43121-430-41220 101-43121-430-41225 Deferred Compensation Health Insurance Dental Insurance Life Insurance 101-43121-430-41340 101-43121-430-41420 GL -Budget Status (8/11/2017 - 4:10 PM) % Available Q) 0) Encumbered Amount YTD Amount Period Amount Budget Amount Account Number • M 00 O O O 00 O O Lr, ▪ Lr, Cr, O O O M O O 0o O 00 N M O O O o 0 0 0 0 • t-- N O O O M O O 0O O 0 0 0 0 d: O d1 O O O vi 0 0 O r-1 N 00 r -i 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 O O r-+ • O d" O O O O O O O 01 O O O cr; O O O O O O OO OO 4- O O O O O � O � O O ir, 00 O O p r-4 O O d' O O O 00 CD N tO � d' O O N N O , CD `0 `D N O O tri 0 01 O O M O vi OcT O 0o 1----N O ▪ N O 71",N - M O M d' d- 71 a1 N '-' .�-r • 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 O O O N O O O M O O 00 O O V 00 O O d' O N O O ,O 0 0 0 M �O d- 0 0 0 O O d" O N t� d" O O N O '-+ O O d" O O O 00 t� N a1 O O O vi O O cr,O O O 00 C--- N O O O O N O O ▪ N 0) N M O M r--1 1 N r--1 cf= ri 01 N d- M 00 0 0 0 0 0 N O O N O O d" O N O O d' O O O N 00 00 M O O O M O O v) O 00 t"--` Ln O O N O •--a O O v-) O O O N O O O O 4 O O r-4 O M`O t� o O O vi O a, O O O N O O O 00 M 0o N 0 r-+ t` N O Cr, 0O d- N O VD O M d" O '-•I r. .-•r O N .--I N N M d' 0 0 0 Cr, O O O O O O t� O O O 0, O O O O 00 t� t� O O O M 0 0 0 0 00 a1 N r--, N N O O O O O O O O O O O 0 0 0 0 0 0 0 CD O O O O O O O O O O OO O 0r, o d' E01 Sub Totals: 101-43121-430-42120 Lubricants & Additives 101-43121-430-42130 Chemicals & Chemical Products 101-43121-430-42160 101-43121-430-42170 101-43121-430-42210 101-43121-430-42220 Street Maintenance Materials 101-43121-430-42240 101-43121-430-42410 E N 0) 0 O 0) 101-43121-430-42420 �O 0 0 0 0 0 0 0 0 0 d" O O O O O O O \0 O O O O O O O 0o O O O O (Ni O O O O O O O M 00 M M 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 OO O O O O O O O O O O O O O O vD N o v, `0 Cr,' N d' r-4 E02 Sub Totals: Other Services and Charges U •9 a CA F. ,sem .-, to co 2 a •0 W 03 *Elc • bo H • r4 a fai (D W W H E-+ E-+ 101-43121-430-43030 101-43121-430-43090 101-43121-430-43095 101-43121-430-43140 101-43121-430-43210 Other Communications 101-43121-430-43250 101-43121-430-43310 101-43121-430-44010 101-43121-430-44040 101-43121-430-44160 101-43121-430-44330 Taxes & Licenses 101-43121-430-44390 E03 Sub Totals: 101-43121-430-45400 O O O O O O O O O O O O O O O E04 Sub Totals: O 00 M co 00 M M M ""'' d' ,t \CD t- r r t� N M M en 00 ,C, 00 0) 00 M N N eri N Expense Sub Totals: N C ,O O▪ 00 a en Q W 101-43160-430-43810 GL -Budget Status (8/11/2017 Available Encumbered Amount YTD Amount Period Amount Budget Amount Account Number Vehicle/Equipment Repairs 101-43160-430-44040 00 M E03 Sub Totals: N Expense Sub Tota M O O O Cn r-+ N CO O O O Cil O O t h Cr) d; N O O O O vi O M N N Cil O v) 0 0 O M l(� M M M M M O N O O O O O O O O O 0 0 0 0 0 0 0 0 C11 0 4 0 0 0 0 0 0 0cr, N N O O M M VD M \O O r-+ 00 O O d' O N 0 0 0 0 0 0 0 0 ,---, N O O —, O M CO 00 01 - O O O O O M O O O O O O O O N oo O O N N 00 Cn v i N *-I O vi O O LA 0 0 0 0 0 0 0 0 N M N d' 00 M r- 00 T'' N N O O O M O O N o0 N r-, d^ tr) d' O N Cr) r-, r, .-I T-, - N r-, .--a N 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 O c N O � 7-1 O O M M M VO O r-+ oo O O O O O M 00 00 C - O O O O O N N • o0 CrtriN '-' (5 N d" 00 M t� CO r- i M O O N o0 N t� M t� O O N t� d" d' O Cr 00 O O 00 00 N O O CO CT, C .--, r --i --i 00 O O O M V 00 O O N 00 C11 4 O M o0 v -i O O M oo •N t3 O t ---O MCD --{ r N ,—i ,C) O *--+ V 00 00 •-+ N ,---, M Q� N N N N r--- ,--+ O O O d' `O *-I 00 d' M N M O O -fi O O O O 00 (-NiO O O 01 0 caO M ▪ N O O d- M N N ct N 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 p 00 O O O r-+ oo 4 <O <3 O 4 O L O O N d' vl Ln t� O � `p \O M M d' ▪ M ▪ T"' d" cd N O N ▪ UCA 0 cll all ID — • w 1▪ 3 w O 101-45200-450-41010 101-45200-450-41020 101-45200-450-41040 101-45200-450-41190 a 101-45200-450-41210 101-45200-450-41220 101-45200-450-41225 Deferred Compensation 101-45200-450-41250 Health Insurance 101-45200-450-41310 Dental Insurance 101-45200-450-41320 Life Insurance 101-45200-450-41330 Disability Insurance 101-45200-450-41340 101-45200-450-41420 101-45200-450-41510 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 d- O N 0 0 0 0 0 0 0 0 O O M O O O O O O O O O O kri O O O 00 O 00 O O O r -+ N Cil -0 dam' r-+ O 00 0 0 0 0 0 0 0 0 O - 0 0 0 0 0 0 0 O 4*. O O O O O O O O O O O O o O O O O o 0, 0 0 0 0 0 0 0 0 O • O O O O O O O O O O O CTsN E01 Sub Totals: OO O O O O O O O O O O O O O O O 00 O O d- o 0 w 101-45200-450-42030 General Supplies 101-45200-450-42110 101-45200-450-42115 101-45200-450-42120 Chemicals & Chemical Products 101-45200-450-42160 101-45200-450-42210 101-45200-450-42220 101-45200-450-42230 101-45200-450-42410 Merchandise for Resale 101-45200-450-42990 0 0 0 0 0 N 00 O O M O 1 M Cr▪ ) O O O 00 O 4 O <O .--, O M .--i N O O O O • O O O O O O O O N M triN 013 O O O 10 O O O o0 O d" O o M r-- 00 O O O d' • O O O --� N O O c3 • O O O O O d" O O O O O O O • O O O O O O Cly N —+ M E02 Sub Totals: 101-45200-450-43090 101-45200-450-43130 101-45200-450-43140 r-, 023 0) 0 101-45200-450-43210 GL -Budget Status (8/11/2017 - 4:10 PM) % Available Encumbered Amount YTD Amount Period Amount Budget Amount 0 0- V 00 0 CD CD dddc=S N Lri CD 0 4 ,-, v) c) c) v-) ,c) c) c) c) CD N CD cn czS 6 —, CT CT c=3 cS c:S ,cS cNi cr; 00 N r, ,i" CD 00 In CD CD CD CD CD CD CD CD C:D CD CD CD CD CD CD 0 CD CD CD cS, c=S 71.. 1--4 ,n 00 CN1 I-. ,r. CD 00 V N C:D CD 7r cn CT, CD CD 0 N CD ,CD d c:D oci cS c:S O cS cS cri 06 cD _00 CT CN1 r-4 N •-•1., CO rf) CD CD en 0 CD CD CD CD N CD CD 00 CD CD CD CD N CD C:D Cn CD N 00 CD CD 0 CD 0 CD CD 0 C:D 0 0 0 0 c) 0 0 0 0 c) cS cS c=S CD CD ,C) CD CD CD CD Account Number 101-45200-450-43310 101-45200-450-43610 Electric Utilities 101-45200-450-43810 101-45200-450-43820 101-45200-450-43830 101-45200-450-43840 101-45200-450-44010 101-45200-450-44040 101-45200-450-44160 101-45200-450-44382 E03 Sub Totals: 101-45200-450-45200 E04 Sub Totals: 0 0 0 0 0 0 czD 0 d. c=S 6 cS 0 0 c=> 0 c) 0 Ors c:D^ c5 N N CD CD CD CD CD CD 0 c) 0 c) 0 0 cS cS c:S 0 c) 0 d's CT, C31 CD CD CD CD CD CD CD CD CD CD ,CD ,C) CD CD CD CD CD CD CD CD CD 0 4 4 cD cS cS cS d cS c=3 c::; cS cS vD, vD 0 0 0 o 0 0 c) 0 0 c:,, CT CD CD CD CD CD CD CD CD CD LK cr, en N N N CD N 00 Expense Sub Totals: C) CD c=3, cS cS c=S c5, CD CD v.) De, v-) CD) 00 101-46500-462-43090 101-46500-462-44370 E03 Sub Totals: (N) Expense Sub Totals: CD CD C:D 00 00 101-49200-410-48100 00 00 00 00 00 00 00 00 E06 Sub Totals: 00 00 00 00 00 00 00 00 Expense Sub Totals: 00 CD, 00 00 00 00 00 00 00 00 00 00 00 cr) 7') CD 00 ,(3 0 N .5 cp, 01(0 000H 00 00 0(0 00 001000 101-49300-410-47200 00 GL -Budget Status (8/11/2017 - 4:10 PM) % Available Encumbered Amount E Period Amount Budget Amount Account Number N 0 0 0 CT cf") in 6 6 c; cri iri 00 O 0 0 N in ,--I CD CD CD 1--, 71" N 00 00 06 cr) cr, en cf.) ,-. ::) 6 6 6 c3 - c3; 00 1-11 N cri r-1 t---:‘ N N cz) 00 E06 Sub Totals: Expense Sub Totals: 00 cr) Dept 49300 Sub Totals: 7t* ,tD 71- Fund Revenue Sub Totals: 71 - CD Fund Expense Sub Totals: Fund 101 Sub Totals: GL -Budget Status (8/11/2017 - 4:10 PM) Available Encumbered Amount YTD Amount Period Amount Budget Amount 00 `O M v0 r-, • 00 0, C11 r-, 00 00 pCD CD O O p p O 00 01 01 00 O r-+ O ▪ N -1-. 0,4 cd r0 un 0) U Z E� w Account Number 0 226-00000-410-31810 V O ROl Sub Totals: N QJ 0 226-00000-410-36210 O O V M kri N R06 Sub Totals: M 00 0- 01 00 M 00 01 00 0- 00 d - O 0- Revenue Sub Totals: N 01 0, O d- ,--, M O O N o0 O 00 O O d 0- dN M d- M �-, 0ooo - t - ▪ N O 0o O r-1 O1 d' •--� v( 00 ,a3 N 00 r-, r -i I et- CD O O O O O O O O O O CD O O O O O O O O O O p O O O O O O O O O O O O O O O Mr-, d1 01 r"i 0- M N 00 Q1 O 0 O O d- to d- t--- M• N O d; o 00 r- Oo d' Vi r-, v-; 00 01 O ▪ (0 00 O O N 00 v) 0- ' ' O 00 N M r, r_, 01 0 t0 00 N O, O M O O Lc) ..,1- inN M M O O '- , • 01 r- 06 v) 4 O O o-0 O d' 00 r-, d- r-rr00 1 -i N -, N \O p M N N VD kr) r-, M 0- r-, 0- 0- 01 VD M d- N Lr, CT, M 0- O ,0 Cs- `CD r-, \O ' -, 01 O 01 4 op 00 M N N v", M N 00 d - p O O O O O O O O O O CD O O O O O O O O O O N p 4" VD 00 0 N 00 O N d - 0- O N O 0- 00 01 0- 00 N N Personal Services Full -tune Employees 226-49840-410-41010 226-49840-410-41210 226-49840-410-41220 226-49840-410-41225 226-49840-410-41250 226-49840-410-41310 Dental Insurance 226-49840-410-41320 N 0 226-49840-410-41330 226-49840-410-41340 0) 0 0) cci 0) O N O 226-49840-410-41510 - O O 0o O O N 00 O O 0 O O a1 00 0- E01 Sub Totals: N O 226-49840-410-42010 226-49840-410-42020 p - O O O O p ,c.; r--+ Cr) O p M 00 O M 4 p O O0 00 N O O 00 p p O O O p O O O O O O O 00 d� p ▪ ,D O 4 O O O0 00 N p O 00 00 d: O CD CD p 00 O O vi O M m O O M 00 r-, r., d' p OM1 O p O 0- p O O O O 0 d - E02 Sub Totals: (NI Other Services and Charges M O 226-49840-410-43130 226-49840-410-44330 p O O O 0 O 4 0 N � E03 Sub Totals: 226-49840-410-44160 226-49840-410-44370 GL -Budget Status (8/11/2017 - 4:10 PM) % Available Encumbered Amount YTD Amount Period Amount Budget Amount E04 Sub Totals: Account Number 00 Expense Sub Totals: 00 C3, cn. Dept 49840 Sub Totals: CI" C"-• 06, C N 00 Cr, 7r 00 71: CD CD 6 6 00 00 Lr, y --I Fund Revenue Sub Totals: Fund Expense Sub Totals: N 00 00 7t. -71 N 00 Fund 226 Sub Totals: GL -Budget Status (8/11/2017 - 4:10 PM) % Available Encumbered Amount YTD Amount Period Amount Budget Amount p a, O O p v� O O 00 6 O O O O O O O O v N O O 01 ▪ �-▪ + p O O O O p O O O O N O O 00 d1 O in -+ t� O • ' M d' O 00 `O cio O O a1 O O 4 O O O O p OO kr, O O N VD M N o.., (0 O 0 N U 0p4 0 (0 N N c t 0 -f--1 c, T1 g a) gl, .5 a , .... . -4 .. ,,, T't Q U M . a) A Z Account Number 227-00000-430-33620 227-00000-430-36101 Penalties & Interest 227-00000-430-36102 Interest on Investments 227-00000-430-36210 71" Cr) 00 00 0, R06 Sub Totals: 00 a1 M Revenue Sub Tot VO N VD O a1 ct' *-i O O O d: ct t. 01 O N d 00 VD O O M <O a1 O 00 4. 4 4 4 4 4 N .� CT, CO VD 0, VD 00 00 ,-+ O O O v, M vD O d VD N N O O <3, ' _.., l� <3 vi M - vi O c- O <O 00 O O a1 d' d' O N N c ,r) d- i r-, .-i p 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 01 00 `O a1 `0 00 00 r-+ O O O kr, M `O O d' ,c v N N O O r--+ t� .p to M v>6 N O 00 O O a1 d" • d" O N N `D d: ▪ \O M a1 • M d; t— 00 O O - � a1 0o • a1 N O O 00 \O t� ,O d' - \O d' N ^' 00 N O `O 00 00 O • N d' O O .-+ M M oo d: Q1 N --a O O CT, O O M N N O O O O O O O O O O O 0 0 0 0 0 0 0 0 0 0 0 00 - p a1 O kri O O vi O d' oo ,e to r - ,n ▪ N N , a1 N N Full-time Employees 227-43245-430-41010 227-43245-430-41210 227-43245-430-41220 227-43245-430-41225 Deferred Compensation 227-43245-430-41250 Health Insurance 227-43245-430-41310 Dental Insurance 227-43245-430-41320 Life Insurance 227-43245-430-41330 -0- o 0 O M O t` M O O O O N N O M O O 6v-, 6 -t 4 O O M M to N N CD, CD CD O O O O O O O O O O O pCD O O O O M t— O 00 00 N O O O O O O O O � O O Da O O 00 227-43245-430-41340 227-43245-430-41420 227-43245-430-41510 N W 227-43245-430-42110 227-43245-430-42115 O O O � O O E02 Sub Totals: Other Services and Charges Recycling Contractor 227-43245-430-43130 E03 Sub Totals: 227-43245-430-43430 GL -Budget Status (8/11/2017 - 4:10 PM) % Available Encumbered Amount YTD Amount Period Amount Budget Amount Account Number CD CD. C.r) 00 00 Cr, Dues and Subscriptions 227-43245-430-44330 Cs, N CD r --i 00 00 0 00 00 oo 00 71: CD CD o 00 00 00 e -n oo co N's E04 Sub Totals: Expense Sub Totals: CD, 00 Dept 43245 Sub Totals: 00 cr) Fund Revenue Sub Totals: Fund Expense Sub Totals: Fund 227 Sub Totals: GL -Budget Status (8/11/2017 - 4:10 PM) Encumbered Amount E Period Amount Budget Amount General Capital Projects Account Number No Department 401-00000-410-33422 0 0 0 0 0 000 c) 0 0 0 000 N kn cp d 00 ci) 0 0 0 d o00 0 0 0 0 kr) R03 Sub Totals: t 0 4 401-00000-410-36200 401-00000-410-36210 Project Reimbursement 401-00000-410-36280 N CD ffi 0 cr.) R06 Sub Totals: 401-00000-410-39200 R07 Sub Totals: 0 r 00 0 0 0 000 0 0 0 0 cD. co r--- 00 CD. CD. CD 00 00 - N., 0 0 0 0 0 0 0 0 0 0 0 0 cd d ,r5 Cr, Cr, • CD CD CD • 0 0 0 c3; 00 00 00 <3▪ , Revenue Sub Totals: CD (6) 0 Cr; 0 401-41940-410-44370 0 0 0 0 0 000 E03 Sub Totals: 0 0 0 000 00 401-41940-410-45300 401-41940-410-45400 401-41940-410-45500 N 00 0- 00 ci; N 00 E04 Sub Totals: 0)0 H 00 00 401-41940-410-47200 0 (=> E06 Sub Totals: cr3 kr-) kr) 0 0 0 0 0 c) a; a; 0 kr, ,r, r-- r Expense Sub Totals: Dept 41940 Sub Totals: 401-43100-430-45000 GL -Budget Status (8/11/2017 % Available Encumbered Amount YTD Amount Period Amount Budget Amount E04 Sub Totals: Account Number Expense Sub Totals: Dept 43100 Sub Totals: C) C11 7f - a, C"..) 00 N kr, con ,t* a, 00 Fund Revenue Sub Totals: Fund Expense Sub Totals: 00 ,J6 Fund 401 Sub Totals: GL -Budget Status (8/11/2017 - 4:10 PM) % Available Encumbered Amount Period Amount Budget Amount Account Number Street Capital Projects 00 0 0 00 cp 0 o 00 ci 00"00 kr, cr, 00 6 6. 6 ,n ,n 4 ,c3 r c) 00 N N ,CD ,SD 00" 00 6 6 6 6 vi 00 403-00000-430-33419 Other State Grants & Aids 403-00000-430-33422 0 020, a, kri 4 6 10 ,r, ,4-.) r•-, 1---- CN1 00 00 00' C4 (4 10 en N 00 R03 Sub Totals: CD 10 C:D N kr, CD CD CD 0 6 6 CD 00 403-00000-430-36200 10 en - Interest on Investments 403-00000-430-36210 kr, c=, N 6, N 6 kr, R06 Sub Totals: bA 0 ct c) o 403-00000-430-39200 R07 Sub Totals: 0) 10 ("NI 00 cn 00 Revenue Sub Totals: 6, 6, 6 6 6 6 6 CD 0 CD CD CD CD 6 6 6 6 c) c, 6 61 c5s 0, 10 00 00 c=D, 403-43121-430-45300 E04 Sub Totals: 00) CD 403-43121-430-47200 E06 Sub Totals: CD 0 N CD CD C=D 0, CD 6 6 6 6 6 6, ,c, 6 6- 61 0)1 61 Expense Sub Totals: C=D Dept 43121 Sub Totals: 10 cNi t--: 00 00 Fund Revenue Sub Totals: Fund Expense Sub Totals: 00 10 CN1 00 en 00 Fund 403 Sub Totals: GL -Budget Status (8/11/2017 - 4:10 PM) % Available Encumbered Amount E Period Amount Budget Amount 0 Account Number Park Capital Projects c) 00 6 6 oo c,1 CD CD 6 6 c) 6 6 6 6 6 6 CD 00 CD CD • CNI CS - 6 6 r -I • N CD 0 CD 0 cS00cS 00 CD co C) 6 6 6 6 c) 6 6 6 6 6 6 cS iscellaneous Revenue 0 0 404-00000-450-36200 Interest on Investments 404-00000-450-36210 Contributions & Donations 404-00000-450-36230 Parkland Fees 404-00000-450-36250 CD oc; 00 CD CD 00 C: • od 00 00 0, c) R06 Sub Totals: 404-00000-450-39200 R07 Sub Totals: tr) 00 00 N 00 1-4 N 00 Revenue Sub Totals: 00 N r--- oc; 00 00 r--: E2 •T4 0 0/9 404-45200-450-42410 c) 6 6 6 6 6 6 6 00 CD c) 00 C), c=) CD CD 6 6 6 E02 Sub Totals: 6 6 6 404-45200-450-45200 00 bZ 0 r0 0 404-45200-450-45300 0 0) 0-4 a) 0 404-45200-450-45400 CD c) 00 E04 Sub Totals: C) 00 404-45200-450-47200 E06 Sub Totals: 00 Expense Sub Totals: c, c, 00 Dept 45200 Sub Totals: 00 00 00 00 r" -- (N) 00 00 00 00 00 Fund Revenue Sub Totals: c, 00 c, c, ocis Fund Expense Sub Totals: 00 t--- oci 00 00 00 0) 00 00 00 00 00 0) cf.) c) 00 0) OA 00 Fund 404 Sub Totals: GL -Budget Status (8/11/2017 % Available Encumbered Amount E Period Amount Budget Amount Rosehill Tax Increment Account Number CT, CD 405-00000-462-36210 Project Reimbursement 405-00000-462-36280 r—I CD C,1 N cD, R06 Sub Totals: 0 o 405-00000-462-39200 R07 Sub Totals: 2 N 2 N h Revenue Sub Totals: C:D N r -I Dept 00000 Sub Totals: CD C:D 405-46500-462-44370 E03 Sub Totals: Expense Sub Totals: Dept 46500 Sub Totals: 2 N CT, N N h r-4 Fund Revenue Sub Totals: Fund Expense Sub Totals: Fund 405 Sub Totals: GL -Budget Status (8/11/2017 - 4:10 PM) % Available Encumbered Amount YTD Amount Period Amount Budget Amount Account Number o 6 00 Miscellaneous Revenue c, cz) CD CD CD CT o6 00 r--: en en Cf) c) cz cz cz) CD 0 CD CD 6 6 CD CZ) 6 6 cz) CD cz) CD CD CD d” ,1" CD 0 ,CD, ,0 CD CD CD CD CD CD CD 0 Cr, CT CD CD CD 6 06 oci 6 6 r -i r-4 CS CS CS ,c) 0 00 00 t"-: C CS CD" cn cn c -r) rn ,---, ,--4 7t* CD CD 00 Lr, iscellaneous Revenue 0) 0 414-00000-462-36200 0 Interest on Inves 414-00000-462-36210 CD cz cz) c) O C) ,tD R06 Sub Totals: 0 0 ci) 00 0 51 as 0)0 0 Et: 414-00000-462-39200 R07 Sub Totals: Revenue Sub Totals: Lr, CD 0 CD CD • 6 6 c, 6 6 c.) o6 cr-) 414-46500-462-44370 Improvements Other Buildings 414-46500-462-45300 CZ) E03 Sub Totals: 0 0 414-46500-462-47200 E06 Sub Totals: Expense Sub Totals: Dept 46500 Sub Totals: CD 00 Le) 00 Fund Revenue Sub Totals: Fund Expense Sub Totals: 00 Fund 414 Sub Totals: GL -Budget Status (8/11/2017 - 4:10 PM) % Available 78E Encumbered Amount A Period Amount Budget Amount Account Number iscellaneous Revenue 0 CD CD CD 0 <5 6 CD (D CD CD CD 6 6 R06 Sub Totals: 415-00000-461-39100 415-00000-461-39200 R07 Sub Totals: Revenue Sub Totals: CD CD CD CD 0 6 6 CD CD cDp CD CD 6 6 C:D 0 '0, 6 6 00 C:D 415-46310-461-44370 Taxes and Licenses 415-46310-461-44390 E03 Sub Totals: 411 c0 415-46310-461-45100 00 00 00 00 00 00 00 00 00 00 <5 00 00 00 00 00 E04 Sub Totals: 00 00 c) 00 00 00 00 00 00 00 00 00 00 00 00 00 Expense Sub Totals: 00 00 00 00 00 00 00 00 00 00 00 00 00 Dept 46310 Sub Totals: 00 00 00 00 00 00 00 00 00 00 00 00 00 00 CD 00 00 00 00 Fund Revenue Sub Totals: 00 00 00 6 00 00 00 00 00 00 00 00 00 Fund Expense Sub Totals: 00 00 00 00 00 00 00 00 00 00 00 Fund 415 Sub Totals: GL -Budget Status (8/11/2017 - 4:10 PM) % Available Encumbered Amount YTD Amount Period Amount Budget Amount Account Number -0 cr) 0..) CZ) 602-00000-000-33422 N CD kr, CD kri N Ct, v -i 6 0, CD 0) 0, 0- CD r-- c) co; 6 cs; 6 6 0, t--- C,1 7-4 c) dd d d 6 6 CD CD 00 0) c) d r- R03 Sub Totals: 602-00000-000-37210 Sewer Access Charges 602-00000-000-37290 0) 0) Cr, 0 t- 0-4 0) r—I 00 c) 00 0-4 R04 Sub Totals: Miscellaneous Revenue 00 Interest on Investments 602-00000-000-36210 cr, r-: 0)0) r -- c) c\i 0)0) Lt.) cq 00 0)0) ao (e) c) 0)0) cn R06 Sub Totals: 0)0) 0)0) c; 602-00000-000-39101 602-00000-000-39110 R07 Sub Totals: cr, 00 7t- 00 C -- r) 00 ,r3 Le) CN1 Revenue Sub Totals: oc) r-- 00 r-: 00 Dept 00000 Sub Totals: 0) 00 602-49410-000-41290 E01 Sub Totals: Expense Sub Totals: Ln Cr, CD CD 0 N 0 0 00 00 ,cT 6 6 4 0, ,t• cr) CD CD 0 cn cf., —4 cc Cr, 0 0 —4 cn 4 (-,) ,CD CT cS --, g, 00 --, ,--, r --I 0 0 0 0 CD 0 CD CD 0 CD CD 0 0 0 CD oo CD CD N CD in 0 0 0 cS 4 111) Cq Cq 0 0 0 0 0 0 d d d d c) c) d d d d 6 4 6 6 6 vi 06 6 c -N cz, r-- ,-,-) c..)-, d 00N- cri.‘ cri (-n ----, -..W ',IS ra, H ca'') 00/3 cn0 d e) eu —4 UD 0,1) (q t, +44' •E '''' ' 7-1 (1) -N g7' L.),_, , ct a) > cip 4, -4 00 C.) a 0) 7t" 00 602-49450-000-41010 602-49450-000-41020 602-49450-000-41190 602-49450-000-41195 602-49450-000-41210 602-49450-000-41220 602-49450-000-41225 GL -Budget Status (8/11/2017 % Available Encumbered Amount A Period Amount Budget Amount Account Number kr) CD er;d a C=3 ,t* "t* 7-1 CD en CD CD 0 0 CD 0 0 CT CD CD 0 0 0 0 r••••I r•--4 cf-) t----- 1---- (r) N vi 6 ,r -i v3 r--: 6 4 6 od 6 6 6 eS 6 6 c) -4 00 00 00 ‹) ,-.1 cr, cr, r N N ,t" t-- VD r -i CD oo oooo c::) 00V ,--, c) N en en kr) 00 N ki") N oo 4 (-Ni 00 N N CD 0 VD N VD kr, 71- oc oeS v:S v3 6 c) v:3 od 6 6 N CD VD cr, kr) cD Deferred Compensation 602-49450-000-41250 602-49450-000-41310 602-49450-000-41320 Life Insurance 602-49450-000-41330 602-49450-000-41340 602-49450-000-41510 CD 0 CD CD CD 0 CD 0 0 CD CD 0 0 c=, 6 6 6 6 6 6 6 6 CD CD 0 CD 0 0 CD 6 06 d 6 6 6 6 ,C) CD Cr, 0 0 CD CD CD 0 ,•C) CD 0 CD CD 0 CD 6 6 6 6 6 6 (.CD CD CD 0 CD 0 0 CD CD oo CD 0 CD 0 CD CD o 6 cc; 6 6 6 6 6 CD c2) CD 0 0 0 0 0 CD CD 0 CD CD CD CD 0 0 6 6 6 d 6 6 6 6 00 ir VD E01 Sub Totals: N CD 602-49450-000-42110 602-49450-000-42120 602-49450-000-42130 602-49450-000-42170 602-49450-000-42210 602-49450-000-4220 Street Maintenance Materials 602-49450-000-42240 Minor Equipment & Tools 602-49450-000-42410 c=D VD 0 0 0 CD en CD ,C) 0 CD CD CD 0 CD N CD CD '71- 0 CD CD 0 en CD 00 CD CD CD 0 CD 0 00 v:) CD kr) e=> CD cZ, CD 00 C) CD 0 00 t- C) 0 00 en CD CD 0 CD N CD en CD CD CD CD N oo 0 00 ca, 0 0VC Cr, c.D 00 N 6 6 6 ,c5 6 6 v:5 N CD Cn 71". CD CD' 00 C) 00 r -I 7t• Cn" (-9;) CD CD 0 CD 0 0 0 0 0 0 CD CD CD CD CD CD CD 0 CD CD CD 0 0 CD CD CD C) 0 0 0 0 CD CD 0 0 CD c=) CD CD 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 d ,n c) c) oo c) c) c) c) oo c) r--- c) c) oo cn c) c) c, N CD CD en CD CD CD 0 N CD 00 c=) CD 00 C:r CD 0 00 CD ,r, ,C) CD —, N kr, t 0 ,I- CD ,r, .0 t-- - ,-: en`' ,n CT 0 ,r, CD CD N CD CD CD c:D N CD rn CD CD DO en CD 0 't: 0 N CD CD VD 0 CD 0 CD N CD ,-4 0 CD co c:T CD C) •--I ,r; C,i 6 Lr; t"..: 6 6 6 kr) N Cr, g2 v.-) ,) ON °° en ,l- kr) N en (-2 (----• ,I-, cn r. CfC C, CD 0 0 CD CD ,--, CD 0 0 0 CT 0 N CD (2/ CD •-0- 0 0 oo CD CD CD CD en CD 0 0 CD ,r) 0 d- CD CD CD CD CD CD cx3 6 6 6 6 (6 6 6 6 6 6 00 6 6 6 N 6 6 C oo 00 ,--4 ,-I 0 CD 0 0 CD 0 0 CD CD CD 0 CD 0 0 0 CD CD CD CD 0 0 CD 0 CD CD CD CD CD 0 CD CD CD CD C:D 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 c) en, oo c) C) 00 r-4 crj ris E02 Sub Totals: Other Services and Charges r) • 9, di° ,-, ' r.1 --, 00 cip 00 Cia -0 • E "Fd g cri 0 . 9, •;-9 to (0.0) 8 Ci 0 . 4.); -5, 0 0 ._.. E.= ; dc c–.), 4, — to , w 0,,i 0 0 .23 .2 0,0 00 e) 44 . 4 0, .9 a..) ..e .2 ,. v-..4 Fd ° .ta0 . CD g rcs r-,"'. ,_,.,, sa., -4), '3 602-49450-000-43010 602-49450-000-43030 602-49450-000-43090 602-49450-000-43140 602-49450-000-43210 602-49450-000-43310 602-49450-000-43430 602-49450-000-43610 Water Utilities 602-49450-000-43820 602-49450-000-43850 602-49450-000-44040 602-49450-000-44060 602-49450-000-44160 602-49450-000-44200 602-49450-000-44330 Miscellaneous Charges 602-49450-000-44370 Taxes & Licenses 602-49450-000-44390 Claims & Damages 602-49450-000-44450 C) C) 6 6 E03 Sub Totals: 00 2 -0 H 0) 4rdi 09(0 E 743 0) 0 „E 602-49450-000-45300 602-49450-000-45500 GL -Budget Status (8/11/2017 °A) Available Encumbered Amount YTD Amount Period Amount Budget Amount Account Number CD CD C.31 00 CD CD CD d CD CD c; c; CD E04 Sub Totals: 5 Et 602-49450-000-47200 E06 Sub Totals: 00 ci b 00 00 V") Expense Sub Totals: r 00 Dept 49450 Sub Totals: Fund Revenue Sub Totals: N 00 ,c) 00 00 N kr) Fund Expense Sub Totals: 00 ,t* C31 CT, Fund 602 Sub Totals: GL -Budget Status (8/11/2017 - 4:10 PM) % Available 0) 0) Encumbered Amount E Period Amount Budget Amount Account Number cri c) cr-, cn c -r) c) 00 00 ,c) 6 c a; 4 4 -,t- 00 c a, c --, .---, c), 0 re") rf") cn rn CD CD 00 00 ,C) OR (:: 4 4 4 4 00 00 0, cs,.., r---- 1-- C:h r--- r- cn rn 0 6 6 6 4 4 6 ,r) 00 00 ▪ N' c), 00 00 00 00 ,3 o . E• '-'(' 4 'r) 0 0 0)0) a) -,-J ,-o a) u r) . - a) E ,i, 0000 ?Lio ti5 bo c 74, cd; 0 0 .,-3 .45 .,.. — — ,/, z 4 0 u (i) 4 <NI 0 N t-- 00 ,--, 0 cn cn c> 8 0 CD CD CD con rn 99 0 0 8 8 c) . c) . c) . o 603-00000-000-36210 00 c) c) c) o 6 6 c) R06 Sub Totals: 603-00000-000-39200 R07 Sub Totals: (NI tri c) c) c) 00 00 c) 4 4 6 Revenue Sub Totals: o c), c) c), 6 6 c) 1-e) 1.(c 00 00 Dept 00000 Sub Totals: 603-49410-000-41290 E01 Sub Totals: Expense Sub Totals: ,C) CD CD cn CN00 00 N 0 0 N N 0, tri 7t: cri 4 CT, cn v-, CD CD CD N in ,t) N 0, ,C) CD 00 CD CD CD - 00 N 00 V r. C) CD CD CD <CD 0 CD 0 CD 0 CD CD CD CD 0 0 0 0 0 CD 6 6 6 6 6 6 6 6 6 O c, d tri cNi 6 6 6 6 ,ri iri cNi 0 oc 0 0 0 NC, .,:r., 00 N 00,, ,r) t-: •71-' ,--, ,--, ,--, 6 7r: r-: t-- cf) r, r....1 00 N' 0 ,---, CD CD CD en cr) CI, CD CT 0 6 6 6 6 6 6 r--1 ICi o6 rri N cc Cp CD CD 0 CD CD CD CD CD CD 0 CD 0 0 0 CD c=D C? 0 0 6 <3 ' , r Cr, o .9. -t (01) a, -'ci E2,' aD . 0 0 0 . '' ra Ci) E 0 CI CD (I) W 0 U C, ▪ Ci) ,t- 0 -i :6 • ,-, 1 t" g' g -' --)1 ▪ a2I -al ' ° E' 7g L) f) C21 cf) P., 4-4 0 0 U 01 01 01 (1) 0, 00 01 603-49500-000-41010 603-49500-000-41020 603-49500-000-41190 603-49500-000-41195 603-49500-000-41210 603-49500-000-41220 603-49500-000-41225 603-49500-000-41250 603-49500-000-41310 r-- 00 01 GL -Budget Status (8/11/2017 - 4:10 PM) % Available Encumbered Amount YTD Amount Period Amount Budget Amount Account Number N N O d O O t� 00 N O cn 00 O O O O O O O O O O O 00 p 0O O 00 O O 0 0 N N O O O O d: 0 0 0 0 0 vj N O1 d' d' O 00 O O O O O 0o N • O d' d' 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 N 0 O o0 O 00 O O O O O N N O O Oi O d. 0 0 0 0 0 vj N • O 00 O O O O O 00 NMCDd- N O M r-, Ln O N O N O O O O O N N Ch O al O v' 0 0 0 0 0 ,O M O O r-, O •--, 0 0 0 0 0 N a M N 00 N O d' M ,--� N 0o a0 `D vi O O O O O O O O • `O O d' • 7t. N Dental Insurance 603-49500-000-41320 Life Insurance 603-49500-000-41330 Disability Insurance 603-49500-000-41340 Workers Compensation Insurance 603-49500-000-41510 T-, O O O O O oo O CD O O O O cO 0 0 0 0 0 cD CD CD CD CD CD O O O O O O O O `D 0 0 0 0 0 0 0 00 00 E01 Sub Totals: 603-49500-000-42110 0) w 0 0 603-49500-000-42120 Chemicals & Chemical Products 603-49500-000-42160 0 ER)] E 0. 0 w 0 603-49500-000-42170 603-49500-000-42210 603-49500-000-42220 603-49500-000-42410 0 0 0 0 00 0 0 0 0 0 N O O 0� O 01 O O • O d' O O O O O Cr, O O 0 O �O O O O O O O O N O O 4 O 00 O O O M 00 d- M O 00 0 0 0 0 00 O O O O O 00 O 00 O O 0 O d- O v) O O M O O O O O 0O O o0 01 O N O 0o v0 oo O O N O O O O O 00 O co dam' O — O 00 00 M 0 O O O O CD 01 - M d- , d N co N N '"' M 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 O O O O O O O O O O O O O 00 O O O O 0O O O O O O 00 O 00 O O 0O O • O 00 O O M O O O O O 00 O 00 0 O N O 00 vj 00 0 0 N O O O O O `O O c,i d:" O - O 00 00 M 0 O O O O CD Cr, N M d' N M N N M O O O 0 d' O O O O 0 N O 00 O O d' O v0 O 00 0 0 0D 0 0 0 0 0 '--a O 00 ▪ O N O 00 O O 00 0 0 0 0 0 M O M O O o0 O M ▪ 00 M 00 O1 0 •--+ k 00 N M d r M l� `O N M M r., 0 0 0 0 0 O O O O O 00 O O 00 O co O v0 O O M O O O O 0 d' O O M O 006 0 0 O 0 0 0 O o06 O O d„ o T, 00 N- 0 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 O O O O O O O 000 O 00 O 0 O O0 7t- N C O E02 Sub Totals: Other Services and Charges M O Auditing & Accounting Services 603-49500-000-43010 'a') U 0 OA 0!1 ccs O ¢' rn O . O 0) d) 0 'd N ¢, 0U ^^ ci? :8° bA 2 W o23 d) U °, 0 N O ..,3 b.()w Z :$1 t . bU4�-- • ) r-, U 00 U a � W W H H H ,- , Q (� 603-49500-000-43030 603-49500-000-43090 603-49500-000-43140 603-49500-000-43210 603-49500-000-43220 603-49500-000-43310 603-49500-000-43510 603-49500-000-43610 603-49500-000-44040 603-49500-000-44060 603-49500-000-44200 603-49500-000-44330 Miscellaneous Charges 603-49500-000-44370 Taxes & Licenses 603-49500-000-44390 O O E03 Sub Totals: 603-49500-000-45300 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 E04 Sub Totals: O O O O O O O O O O O O O O O O O E06 Sub Totals: GL -Budget Status (8/11/2017 - 4:10 PM) (Yo Available Encumbered Amount YTD Amount Period Amount N cr) cr) CD N N 0 N cr) cr) N cr) ,C VD VD ,CD --, 00 00 CD VD C) 00 00 00 Cn 06 06 ,6 Cn Cn ,C) Budget Amount Expense Sub Totals: &ccount Number 00 00 Dept 49500 Sub Totals: ,r)^ N 00 Fund Revenue Sub Totals: 00 CX) 00 Cr, Fund Expense Sub Totals: 00 Fund 603 Sub Totals: GL -Budget Status (8/11/2017 - 4:10 PM) 'Yo Available Encumbered Amount YTD Amount Period Amount Budget Amount Account Number 999-00000-000-31000 CD CD CD CD CD CD C=D CD ROl Sub Totals: CD CD CZ) 999-00000-000-36100 R07 Sub Totals: Revenue Sub Totals: CD Dept 00000 Sub Totals: Personal Services CD CD CD Pension Expense 999-41000-000-41290 CD CD CD CZ) CD CD CD E01 Sub Totals: CD CD C:D CD CD CD CD CD CD c7D CD CD CD CD 999-41000-000-44200 999-41000-000-45000 CD CD c) ,t-.71- -,r o a 0, o N N N r--1 Cn" rn" 00 c) 00 00 00 CD r7t- 00 0 00 CD 0, CT CY, Cr, cn CD cr, cri N N N N VD VD 00 00 cr, cn cn cn 00 c), 00 c)c o ac) cNi 6 00 00 ffc Cn" Cn" C1-) CD CD CD (0) CD CD E04 Sub Totals: Wages and Salaries 999-41000-000-41000 E06 Sub Totals: Expense Sub Totals: CD CD cD C:D 6 6 0 CD CD CD CD Dept 41000 Sub Totals: 6 6 999-43000-000-41000 999-43000-000-41290 E01 Sub Totals: Other Services and Charges a) 0(0 cd GL -Budget Status (8/11/2017 - 4:10 PM) % Available Encumbered Amount YTD Amount Period Amount Budget Amount k.ccount Number Depreciation - Public Works 199-43000-000-44200 E03 Sub Totals: CD 999-43000-000-45000 E04 Sub Totals: 00 N 00 c.rc m cy, rc r - co 00 ,rD co 00 en 0 en en Cr, CD CNi e- 00 00 00 c,c en- Lrc co oo en 0 M. en Ch C) CN1 CNi t--: 6 00 00 00 ,0 c'-‘ C'.' Expense Sub Totals: CD CD CD 6 6 Dept 43000 Sub Totals: Personal Services CD cr) CD cCS 00 ,CD 00 c) cD) 999-45000-000-41000 999-45000-000-41290 999-45000-000-44200 E03 Sub Totals: 00 Expense Sub Totals: Dept 45000 Sub Totals: 999-46500-000-45000 E04 Sub Totals: Expense Sub Totals: Dept 46500 Sub Totals: 0) 0) 999-49000-000-44200 E03 Sub Totals: Expense Sub Totals: 0) 0.0 GL -Budget Status (8/11/2017 - 4:10 PM) `1/0 Available Encumbered Amount YTD Amount Period Amount Budget Amount Account Number 00 00 oo <3 <3 <5 0, c 0, N t--- N N 0 C7 c5 G. a, C cn' cn" cri • N N N N CD 00 00 00 00 C--- N t t --- • d cS d cS ci-) cn CT, Cs, Cr, 0, • 1r) in ,r, v-1 cri cri c-ri ci-i CD Lc, V 1r) V N N N N 0 oo 00 00 00 N r t"-- t--- 6 6 6 6 • C T , C T , 0 , c T , C > c : T , C T , C , L r , L t " c . •,-c c 1")- c n" c , ;' C c = Dept 49000 Sub Totals: Personal Services 00 a) 999-49500-000-41000 E01 Sub Totals: Expense Sub Totals: CD. CD Dept 49500 Sub Totals: 999-50000-000-41000 E01 Sub Totals: Expense Sub Totals: Dept 50000 Sub Totals: Fund Revenue Sub Totals: C\1 00 00 oo r -I Fund Expense Sub Totals: Fund 999 Sub Totals: GL -Budget Status (8/11/2017 - 4:10 PM) % Available Encumbered Amount YTD Amount Period Amount Budget Amount Account Number Id 00 10 (3, 00 oo c) c,O 16 co 0, N cr, cn (-NI 00 C C, 00 C., 00 oc; <3 N 00 ch CD cn N 00 00 C7, y --I N 0, 4 ir; 00 N CS, N C 00 0 c5 t--: cn" N N a, 0 co a, oc; kr) 16' N 00 Revenue Totals: 10 V.D CD 10 N 00 N Expense Totals: 10 Le-) r -I 10 Cr) GL -Budget Status (8/11/2017 - 4:10 PM) LAUDE 1 ALE COUNCIL ACTION FO Action Requested Consent Public Hearing Discussion Action Resolution Work Session J Meeting Date August 22, 2017 ITEM NUMBER 2018 Budget and Levy STAFF INITIAL APPROVED BY ADMINISTRATOR 1 DESCRIPTION OF ISSUE AND PAST COUNCIL ACTION: The Ramsey County Finance Director's meeting is Friday afternoon. Once we have the in- formation from that meeting, staff will prepare another draft of the budget and distribute it on Monday. The next draft will include a preliminary look at the levy required to balance the budget. STAFF RECOMMENDATION: LAUDE 1 ALE COUNCIL • ACTION FO • Action Requested Consent Public Hearing Discussion Action Resolution Work Session Meeting Date August 22, 2017 ITEM NUMBER Rental Housing Ordinance STAFF INITIAL APPROVED BY ADMINISTRATOR DESCRIPTION OF ISSUE AND PAST COUNCIL ACTION: Staff have been batting around the idea of revising the rental housing ordinance for some time. The ordinance has been revised a couple of time since its adoption in 2006 to address situations that arise that impact the community. This revision is different in that it would be to retool the administrative process and create more tools to hold rental property owners ac- countable through the licensing process. Specifically, staff would address the following: • Change the licensing period from January 1 through December 31 to July 1 through June 30. This would eliminate the need to create special provisionary licenses for exterior work required by the building official that can't be done in winter, allow the building official to see the yard and structure in better weather conditions, and move the licensing period to a time when it doesn't conflict with elections and other year end work. • Change from a one-year license with biannual inspections to a two year license with bi- annual inspections. Currently, staff spend a significant amount of time issuing renewal licenses for every property even though they don't have a corresponding inspection. • Eliminate the language that allows a landlord to continue the licensing process into the new year if they have filed the paperwork by December 15. The license would have to be completed by the start of the licensing period or the owner would face administrative fees or licensing action. • Initiate an inspection fee system that creates an incentive for property owners to visit their properties ahead of inspections to ensure things like smoke and CO alarms are pre- sent and functioning. The $34 inspection fee we currently charge does not cover the cost of multiple visits. Staff is looking for feedback on the concepts presented. If the Council supports the changes, staff will draft the ordinance revisions and bring to a future meeting. STAFF RECOMMENDATION: LAUDERDALE COUNCIL ACTION FO Action Requested Consent Public Hearing Discussion Action Resolution Work Session x Meeting Date August 22, 2017 ITEM NUMBER Audit RFP STAFF INITIAL APPROVED BY ADMINISTRATOR DESCRIPTION OF ISSUE AND PAST COUNCIL ACTION: Earlier in the year, the Council asked staff to solicit proposals for auditing services. Staff did that in July and received the following proposals. As some of them are quite lengthy, I included the primary text in the packet and emailed you the full proposals if you would like to review further. The outcome of the pricing was as follows. Abdo, Eick and Meyers is the City's current auditing firm. Smith Schafer and Associates Clifton Larson Allen MMKR Abdo Eick and Meyers Schlenner Wenner & Company 2017 $20,925 $19,800 $19,200 $18,500 $16,000 2018 $21,575 $20,150 $19,585 $18,800 $16,750 2019 $22,250 $20,500 $19,975 $19,200 $17,500 My understanding of the Council's intention in soliciting proposals was to consider factors of cost and accountability. As the firm the City hires reviews staff s work, we don't want to unduly influence the process. The intention of this meeting is to discuss the proposals and provide staff guidance on how you would like to proceed. For example, if you would like to conduct interviews or if you would like additional materials, we will coordinate that. OPTIONS: STAFF RECOMMENDATION: CITY OF LAUDE I ALE, MINNESOTA PROFESSIONAL AUDITING SERVICES PROPOSAL JULY 31, 2017 Schlenner Wenner & Co. 630 Roosevelt Road, Suite 201 P.O. Box 1496 St. Cloud, MN 56301 (320) 251-0286 Contact: Molly M. Thompson, CPA mthompson@swcocpas.com TABLE OF CONTENTS Transmittal Letter 1 Executive Summary 2 What Makes Schlenner Wenner & Co. Different 3 Firm Profile 4 Independently Owned Member of RSM US Alliance 5 Qualifications of Our Firm 6 Independence and Prior Engagements 6 License to Practice 6 Results of Desk Reviews and Disciplinary Actions 7 Use of Consultants or Sub-Vendors 7 Our Service Team 7 Prior Experience and Client References 9 Audit Services Approach 11 Quality Control, Supervision, and Review Procedures 13 Estimated Fees 14 Appendix A — Schedule of Professional Fees for the Audit of the 2017, 2018, and 2019 Financial Statements Appendix B — Peer Review Letter (Includes a review of specific government engagements) Appendix C — List of Governmental Clients SCHLENNER WENNER&CO. CERTIFIED PUBLIC ACCOUNTANTS & BUSINESS CONSULTANTS July 31, 2017 Professional Association Heather Butkowski, City Administrator City of Lauderdale Lauderdale, MN We are pleased to submit this proposal to provide audit services for the City of Lauderdale (the City) for the years ended December 31, 2017, 2018 and 2019. It is our understanding that the audits are to be conducted in accordance with generally accepted auditing standards as set forth by the American Institute of Certified Public Accountants and the legal provisions of the Minnesota Legal Compliance Audit Guide for Local Government. At Schlenner Wenner & Co., we pride ourselves in providing quality and timely professional services, and we assure you that the services described in this proposal would be rendered in accordance with the timeline requested by you. As part of our commitment to quality, we subject ourselves to an independent peer review. Essentially, this review is an independent audit of our professional practice procedures that is performed by an independent accounting firm. We have included our most recent peer review letter with this proposal for your review. Our firm has achieved a "pass without deficiencies" peer review for over 25 years. This is the highest achievement on a peer review. Molly Thompson, CPA, Partner, is authorized by Schlenner Wenner & Co. to negotiate, contractually bind, and extend the terms of this written proposal on behalf of the firm. Our team has thoroughly reviewed your request for proposal and understand the work to be performed and related timelines. We guarantee we can satisfy your proposal needs and timelines. Additionally, this proposal is a firm and irrevocable offer for 90 days. Thank you for the opportunity to submit this proposal. Please feel free to contact us should you have any questions about our firm or the services we provide. Also, please visit our Web site at www.sweocpasocom. We look forward to serving you. Very truly yours, Molly M. Thompson, CPA Partner SCHLENNER WENNER & CO. St. Cloud, Minnesota An Independently Owned Member, Giadrey A lance St. Cloud Little Falls Albany Maple Lake 630 Roosevelt Rd. Ste. 201 P.O. Box 1496 St. Cloud, MN 56302 320.251.0286 109 E. Broadway P.O. Box 365 Little Falls, MN 56345 320.632.6311 115 6th St. P.O. Box 268 Albany, MN 56307 320.845.2940 220 Hwy. 55 North, Ste. 4 P.O. Box 385 Maple Lake, MN 55358 320.963.5414 www.swcocpas.com Monticello 114 W. 3rd St. P.O. Box 755 Monticello, MN 55362 763.295.5070 EXECUT SUMMARY This proposal summarizes how we will serve you and reflects our commitment to full-service. Tailoring our services to your specific needs and situations allows you to obtain maximum benefits. Five areas distinguish the services Schlenner Wenner & Co. can offer your City: • Our full service approach to providing responsive and timely service throughout the year, • Our commitment of an experienced staff, led by Molly Thompson, CPA and Ryan Schmidt, CPA, • Our use of creative, nonintrusive, and innovative approaches in all phases of the audit process, • Our firm is a recognized leader in providing audit, accounting, and consulting services to Minnesota cities, and we have the depth and resources to provide you with the entire array of services your City will need, and • Our fee structure, like that of other CPA firms, is based on our operating costs. We stress outstanding professional service at reasonable costs. To do this, we seek only outstanding professional staff and train them to use innovative techniques which enable us to control and minimize audit time and fees. The proposing office is our St. Cloud office. Pertinent addresses and phone numbers for the professionals noted above who are available to address any questions you may have are as follows: Address: 630 Roosevelt Road, Suite 201 E-mail: mthompson@swcocpas.com St. Cloud, MN 56301 rschmidt@swcocpas.com Telephone: (320) 251-0286 Based on our review of your Request for Proposal (RFP) we fully understand the services to be provided and related timeline. As demonstrated by our proposal that follows, we have a superior governmental audit staff and experience to assist your City with its accounting and audit needs. 2 WHAT MAKES SCHLENNER WENNER & CO. DIFFERENT? The City of Lauderdale will be a very important client to Schlenner Wenner & Co. As a regional firm, we are immediately available to you to assist with your accounting questions as they present themselves. We are dedicated to giving you an immediate response within the course of any given business day. Schlenner Wenner & Co. has worked diligently to develop and maintain its reputation as one of the most responsive, service -based CPA firms in the area. In addition, we will be committed to helping your City achieve the operational and financial goals you have established. Three things set us apart in the market place: Our partner group, our staff with both depth and youth, and our commitment to your success. A unique feature offered by Schlenner Wenner & Co. is our regular involvement of senior professionals in your work. Our ratio of "partner/manager" to staff is much higher than most other firms we are familiar with. Our current partners and managers have over 360 years of experience. The benefit for you is that your issues are addressed by senior, experienced professionals on a timely basis. We will invest our time and talents to help you make your City more successful and efficient. In addition, our affiliation as a member of the RSM US Alliance sets us apart from our competition. This membership provides us with the best resources available in all areas of accounting, auditing, tax and consulting. All of this is generally available to you at no additional cost, but is another example of our commitment to your success. Schlenner Wenner & Co. is preferred over larger firms because, as an "A" client, you are served by our best people and receive our highest priority for timely service. We provide accurate, concise, timely service for less than national and international firms. 3 FI PROFILE Schlenner Wenner & Co. is a regional independent accounting firm that is licensed to practice public accounting in multiple states throughout the United States. Our firm began as a sole -proprietorship in 1964. Through planned, steady growth, we have expanded to a staff of 62 professionals, 36 of whom are certified public accountants. Presently, our firm has thirteen partners, one senior manager, eleven managers, eleven seniors, five in -charge, and twenty-one staff members. Our audit staff consists of two partners, one senior manager, four managers, two seniors, three in -charge, and four staff members. Our main office is located at 630 Roosevelt Road, Suite 201, St. Cloud, Minnesota. In addition, we maintain offices in Albany, Little Falls, Monticello, and Maple Lake, Minnesota. The principal officers of Schlenner Wenner & Co. consist of the following individuals: James A. Schlenner Michael J. Wenner Molly M. Thompson Robert V. Hengel Steven J. Schueller Jill L. Hoffman Ryan T. Finberg CPA, CFP, CVA CPA CPA CPA CPA CPA, MBT, CVA CPA, MB T Brian L. Bastian Patrick A. Plamann Brian D. Mackinac Cory R. Ritter William F. Buckentine Jonathan S. Archer CPA CPA, MBT CPA CPA CPA CPA Schlenner Wenner & Co. is an independently owned member of the RSM US Alliance, the national accounting firm association of RSM US, LLP. Through this membership, our firm has access to the resources and expertise available from an international accounting firm, yet we remain locally and independently owned and managed. This collaboration allows us to be "big" when we need to be, while providing you with the personal service you deserve. Currently, we provide personalized service to over 2,300 not-for-profit, governmental, commercial, and industrial clients. We also provide tax preparation and planning services to over 5,600 individual clients. We strive to provide all of our clients with timely service of the highest quality. Each client has one partner who is personally responsible for their professional needs. This policy helps to ensure that an open line of communication is maintained between our clients and our firm. Schlenner Wenner & Co. provides a full range of services as follows: Auditing - We provide audit services to governmental units, school districts, not-for-profit organizations, employee benefit plans (including ESOP's and Fire Relief Associations), and for-profit businesses. These include audits conducted in accordance with Government Auditing Standards (Yellow Book), Single Audit Act, and other governmental agencies audit requirements. As a part of our audit procedures, we provide written recommendations for enhancing accounting systems, operating efficiencies, and compliance procedures. The audit recommendations and report are personally reviewed with the appropriate client management or representative. Accounting - We offer a wide range of services to assist our clients in designing and implementing accounting and record keeping systems tailored to their specific needs. In addition, we prepare compiled and reviewed financial statements as governed by Statements on Standards., for Accounting and Review Services. Tax - We provide complete federal, multi -state, and local tax services. These services include: preparation of tax returns for corporations, partnerships, individuals, estates, and not-for-profit organizations. We provide tax planning in such areas as compensation, employee benefits, income taxation, tax credits, acquisitions and mergers. 4 FIPROFILE (Continued) Management Consulting - We offer a wide variety of business consulting services in order to provide professional assistance to our clients in a variety of areas. Some examples are as follows: 1) business planningand financial management, 2) cash flow and ratio analysis, 3) cost segregation studies, 4) business valuations, 5) merger and acquisitions, 6) job cost studies, 7) internal control studies, 8) computer consulting, 9) fraud examinations, 10) operational consulting, 11) financial statement forecasts and projections, and 12) inventory consulting. Computer Services - We assist our clients in evaluating computer hardware and software systems, and in implementing new systems. Payroll e ices — We provide payroll services in the form of payroll calculations, payroll reporting, and generating "live" payrolls. In addition, we are available to train client personnel on payroll systems. INDEPENDENTLY OWNED MEMBER OF THE RSM US ALLIANCE Schlenner Wenner & Co. has been a proud member of RSM US Alliance since 2003. RSM US Alliance is a premier affiliation of independent accounting and consulting firms in the United States, with more than 75 members in over 38 states, the Cayman Islands and Puerto Rico. This affiliation gives us access to a full range of national and international capabilities. As a member of RSM US Alliance, Schlenner Wenner & Co. has access to resources and services RSM US LLP provides its own clients. RSM LLP is the leading provider of audit, tax and consulting services focused on the middle market, with more than 9,000 people in 86 offices nationwide. RSM US LLP is a licensed CPA firm and the U.S. member of RSM International, a global network of independent audit, tax and consulting firms with more than 38,000 people in over 120 countries. We accepted an invitation to become a member of RSM US Alliance because it is a natural fit with our commitment to our clients and our determination to stay at the forefront of developments affecting accounting and consulting firms today. Visit rsmus.com/alliance to learn more about our membership. RSI US Alliance member firms are separate and independent businesses and legal entities that are responsible for their own acts and omissions, and each are separate and independent from RSM US LLP. RSM US LLP is the U.S. member f rm for RSM International, a nlobal network of independent audit tax and consulting firms. Members of RSM US Alliance have access to RSM International resources through RSM US LLP but are not member firms of RSb1 International. Visit rsrnus.com/aboutus for more information regarding RSM US LLP and RSNI International. RSM, the RSM logo and RSM US Alliance are trademarks of RSM International Association or RSM US. The services and products provided by RSM US alliance are proprietary to RSNI US LLP. 5 QUALIFICATIONS OF OUR FI Schlenner Wenner & Co. is a growing progressive firm that prides it self on providing clients with personalized, quality, and timely service. We are able to provide this service through investing time and resources in the following: • RSM US Alliance • American Institute of Certified Public Accountants (AICPA) • Minnesota Society of Certified Public Accountants • AICPA's Government Audit Quality Center • AICPA's Employee Benefits Audit Quality Center • Private Companies Practice Section of the American Institute of Certified Public Accountants • Various Business Organizations • Continuing Professional Education Seminars • In -House Training • Current Professional and Business Publications • Certified Fraud Training • and a Vast Library of Professional Publication and Reference Materials As a member of the Private Companies Practice Section of the American Institute of Certified Public Accountants, our firm undergoes a voluntary peer review every three years. This process involves an examination of our policies, procedures, and practices by specially trained independent certified public accountants to ensure that our policies, procedures, and practices are maintained at the highest quality. A copy of our most recent, unqualified, peer review letter is included in Appendix B for your review. All professional staff at Schlenner Wenner & Co. are required to obtain a minimum of forty hours of continuing education annually. This standard of continuing education strengthens our technical skills and assists us in keeping abreast of the changes in our profession. In addition, many of our partners and staff receive additional, specialized education in several areas including: government auditing, business valuation, estate planning, fraud examination, litigation support, and peer review services. All governmental audit staff are required to obtain twenty-four hours of governmental related continuing education every two-year period. These courses cover topics such as: government accounting principles, budgeting, procurement and contracting, legislative policies and procedures, relevant laws and regulations, single audit act, and government auditing standards. INDEPENDENCE AND PRIOR ENGAGEMENTS Schlenner Wenner & Co. is independent of the City of Lauderdale as defined by auditing standards generally accepted in the United States of America and the U.S. General Accounting Offices' Governmental Auditing Standards. Our firm has had no prior engagements and has not entered into any professional relationships with the City of Lauderdale. LICENSE TO P CTICE Both Schlenner Wenner & Co. and its professional staff are licensed to practice public accounting in the State of Minnesota. In addition, our firm and many of our professional staff are licensed to practice public accounting in multiple other states throughout the United States. 6 RESULTS OF DESK REVIEWS AND DISCIPLINARY ACTION Our firm, or any of its partners, has not been the subject of any federal or state desk reviews of its audits for the past three years. Further, such have not been subject to any disciplinary action, pending or outstanding, with any state regulatory bodies or professional organizations for the past three years. USE OF CONSULTANTS OR SUB -VENDORS Schlenner Wenner & Co. does not utilize the assistance of consultants or sub -vendors in its audit practice unless they are necessary for specific expertise such as OPEB studies, etc. Further, the firm does not anticipate the use of such in its audit of the City for any general audit procedures. We understand that no subcontracting will be allowed without the express prior written consent of the City. OUR SERVICE TEAM We believe the key to establishing an excellent professional relationship between your City and our firm is the client service team. The team we have assigned to serve you combines technical expertise and the proven ability to work effectively with our clients' personnel. Our client service team, led by Molly M. Thompson, CPA, Partner, and Ryan J. Schmidt, CPA, Manager, and includes individuals who have extensive experience with auditing and consulting related to governmental entities. This commitment will ensure the City will receive quality service backed by the full resources of our firm. Biographic sketches are included below for the full time engagement team proposed for your City. Audit art er in are - Molly M. Thompson, CPA Molly joined the St. Cloud office of Schlenner Wenner & Co. in January 1993. She has been performing government audits since 1990. Previously, Molly was employed with a national accounting firm as an Audit Senior. Molly is a Certified Public Accountant who graduated with Magna Cum Laude honors from the University of St. Thomas. She holds a Bachelor of Arts Degree in Accounting. Molly is a member of the American Institute of Certified Public Accountants and the Minnesota Society of Certified Public Accountants. She is licensed as a CPA in Minnesota and has the required Yellowbook CPE requirements, and has for the past twenty years. Molly spends virtually 100% of her billable time performing audits and related tasks - 35% of which is dedicated to school district audits, 35% is dedicated to other governmental audits such as cities, townships and special districts, and 30% is dedicated to other for-profit and not-for-profit organizations and benefit plan audits. Molly has over twenty years of experience auditing Minnesota cities. In addition, Molly is active on several non-profit Boards in Central Minnesota. Molly has provided audit, accounting, and consulting services to numerous cities, townships, school districts, special districts, joint powers, and HRA' s. Molly has professional affiliations with the Minnesota Association of School Business Officials and Minnesota Government Finance Officers Association. Molly has over twenty years of experience in the areas of auditing, accounting, and consulting. She has experience in auditing large and small governmental, not-for-profit, and for-profit entities. Molly also audits many employee benefit plans. In addition, Molly has assisted clients in evaluating their internal control structures, communicating recommendations to management and governing boards, and assisting with the implementation of recommendations made. Molly also has vast experience in implementing bookkeeping and financial statement preparation systems on a large variety of accounting software packages. She has developed systems and streamlined systems for a large variety of clients. 7 OUR SERVICE TEAM (Continued) Audit Manager — Ryan J. Schmidt, CPA Ryan joined Schlenner Wenner & Co. in September of 2010. He is a graduate from St. Cloud State University with a Bachelor of Science Degree in Accounting. Ryan is a member of the American Institute of Certified Public Accountants and the Minnesota Society of Certified Public Accountants, and is licensed as a CPA in Minnesota. Ryan has the required Yellowbook CPE requirements and has since he joined Schlenner Wenner & Co. Ryan spends 100% of his billable time auditing - 40% of which is dedicated to school district audits, 40% is dedicated to other governmental audits such as cities and special districts, and 20% is dedicated to not-for-profit and for-profit organizations. Ryan has six years of experience auditing Minnesota cities. Ryan has experience in the areas of auditing and accounting and has assisted on financial and single audits of cities, townships, school districts, fire districts, HRAs, not-for-profit and for-profit entities of various sizes. In addition, Ryan has assisted in providing attestation services for clients in accordance with the requirements of the Minnesota Housing Finance Agency, US Department of Agriculture, and Rural Development. In -Charge Auditor — Ashley A. Meagher, CPA Ashley joined Schlenner Wenner & Co. in August of 2015. Prior to joining our firm, Ashley worked in industry for over three years. She graduated from College of Saint Benedict with a Bachelor of Arts Degree in Accounting and a minor in Business Management. Ashley is a member of the American Institute of Certified Public Accountants and the Minnesota Society of Certified Public Accountants, and is licensed as a CPA in Minnesota. Ashley has the required Yellowbook CPE requirements and has since she joined Schlenner Wenner & Co. Ashley spends 100% of her billable time auditing - 45% of which is dedicated to school district audits, 45% is dedicated to other governmental audits such as cities and special districts, and l0% is dedicated to not-for-profit organizations. Ashley is experienced in the areas of auditing and accounting and performs financial and single audits of cities, townships, school districts, HRAs, and not-for-profit entities of various sizes. In addition, Ashley has experience providing attestation services for clients in accordance with the requirements of the Minnesota Housing Finance Agency and Rural Development. In -Charge Auditor — Dan P. Sullivan, CPA Dan joined Schlenner Wenner & Co. in October of 2014. He is a graduate from St. Cloud State University and has been performing governmental audits since 2014. Dan is a member of the American Institute of Certified Public Accountants and the Minnesota Society of Certified Public Accountants, and is licensed as a CPA in Minnesota. Dan has the required Yellowbook CPE requirements since he joined Schlenner Wenner & Co. Dan spends 100% of his billable time auditing - 40% of which is dedicated to school district audits, 40% is dedicated to other governmental audits such as cities and special districts, and 20% is dedicated to not-for-profit organizations. Dan has experience in the areas of auditing and accounting and has assisted on financial and single audits of not-for- profit entities, cities, townships, school districts, and fire relief associations of various sizes. In addition, Dan has assisted in providing attestation services for clients in accordance with the requirements of the Minnesota Housing Finance Agency, US Department of Agriculture, and Rural Development. Currently, Dan is pursuing his certified fraud examiners certification. General Staff Information: Part-time executives and staff will be utilized on your engagement on an as -needed basis. We anticipate the use oftwo additional staff members on your engagement in addition to the team listed earlier in this proposal. Schlenner Wenner & Co. follows strict hiring and training guidelines to ensure the staff assigned to your engagement are of the highest possible quality. Further, all of our professional staff, as well as our firm, are properly licensed to practice in the State of Minnesota. 8 OUR SERVICE TEAM (Continued) Our firm has been fortunate to have experienced extremely low employee turnover in our governmental audit group. What this means to you is that you have a strong likelihood of working with consistent staff members year after year. Our governmental audit team consists of the following in terms of CPA's and Governmental Auditors: Position Number of Licensed CPAs Partner 2 Governmental Auditors 2 Manager 1 1 In -Charge Staff Staff 2 2 All actively working toward CPA 5 Our St. Cloud, Minnesota office is the proposing office for the City. All staff listed above are located at least part time at our St. Cloud office. 9 PRIOR EXPERIENCE AND CLIENT REFERENCES Our audit staff has audit experience with a variety of government, school district, not-for-profit, and for-profit entities. In addition, we have experience auditing employee benefit plans. Our Firm has over twenty-five years of experience auditing Minnesota cities and currently provides auditing services to numerous Minnesota cities. All of our city audits are serviced by our St. Cloud office. Our Firm was founded in 1964. We have grown to more than 7,900 clients, and are currently the 3rd largest Firm in Central Minnesota. While we have been fortunate to achieve such a high growth rate, we attribute this to our keen sense of customer service and our commitment to our people. But don't take our word for it -call anyone you want and hear what they say about us. We hope you do because we want you to feel secure with your decision and trust that what we've said we'll do, we will do. Audit Clients Considered to be Similar Engagements City of Little Falls Lori Kasella, Finance Officer 100 7th Ave NE PO Box 244 Little Falls, MN 56345 (320) 616-5500 Population: 8,349 Scope of Work: YellowBook Audit, Fire Relief Audit City of Albany Tom Schneider, City Administrator PO Box 370 Albany, MN 56307 (320) 845-4244 Population: 2,584 Scope of Work: YellowBook Audit / Single Audit, Fire Relief Audit City of Paynesville Renee Eckerly, City Administrator 221 Washburne Avenue Paynesville, MN 56362-1642 (320) 243-3714 ext. 227 Population: 2,400 Scope of Work: YellowBook Audit City of Bayport Wanda Madsen, Finance Officer 294 North Third Street Bayport, MN 55003 (651) 275-4404 Population: 3,496 Scope of Work: Non YellowBook Audit, TIF Reporting Fire Relief projections City of Maple Lake Lee Ann Yaeger, City Clerk/Treasurer 100 Maple Avenue 5 PO Box 757 Maple Lake, MN 55358 (3 20) 963 -3 611 Population: 2,088 Scope of Work: YellowBook Audit, Fire Relief Audit Please see Appendix C for a list of all governmental clients of the Firm. Other references are available upon request. 10 AUDIT SERVICES APPROACH Our tailored audit approach focuses on meeting your needs in a timely manner. We place emphasis on early planning to assist in identifying those areas of significance. Our process focuses on individual entities and how they function. We also focus on identifying constructive management letter comments for your consideration. The goal of our audit process is to provide an independent, less costly, quality audit that is performed by the most experienced and dedicated professionals. Several steps in planning the audit and assisting you in containing your costs include: • We emphasize an open line of communication with our clients throughout the year, • We suggest management submit minutes to us on a regular basis, • We review financial analysis and detail at various interim dates each year, • We provide our clients with a detailed list of items to prepare for the audit (and update the list each year), and • We educate our clients as to issues pertinent to their operations and current accounting issues and trends. Specific audit methodology utilized when performing your audit will consist of the following: • Review of budget to actual data and trends, • Obtaining a basic understanding of the City and its environment, including the City's organizational charts, operating manuals, and internal controls over both entity level and specific account transactions (including obtaining an understanding of the City's financial and management information systems), • Analytical procedures will be performed consisting of trend and ratio analysis, and • Substantive testing on specific account cycles. We use statistical sampling to assist us in our substantive procedures. Sample sizes are determined based upon our assessed risk of the area being audited, population size, and assessed materiality levels by fund. • Determining compliance with laws and regulations. We will follow the legal compliance guide published by the Minnesota Office of the State Auditor, as well as review transactions for compliance with other statutes and requirements. The above audit service approach encompasses any compliance portions of the audit, including audits of Minnesota Legal Compliance and the Single Audit Act. Schlenner Wenner & Co. uses EDP software in its audits of cities and has a fully paperless audit process. We have a portal available for the City to download contracts and other items throughout the year to move so of the audit preparation time out of the typical preparation timeframe for you. We feel our commitment to quality service and concern for our clients assists in containing our clients' cost through awareness of their unique situations, addressing their concerns throughout the year, and providing education to their accounting staff. 11 AUDIT SERVICES APPROACH (Continued) Engagement Project Schedule The following table summarizes our proposed engagement schedule. By utilizing strong oversight by your engagement partner and the supervisory level staff assigned to your audit, we will ensure strict adherence to the schedule we have outlined below. Dates Segment September/October Preliminary meeting with management and visit prior auditor October/November Audit planning February Audit fieldwork March Preliminary drafts and recommendations to be available to management March Any requested exit meetings to be held March Final exit meeting with Council to be held We understand that schedules can change from year to year and do our best to work closely with our clients to maintain deadline requirements. We accomplish this through open communication with our clients to remain in touch as to deadlines and scheduling needs. We have not experienced any issues related to client deadlines in the past three years that were due to our firm. Engagement Segmentation Preliminary fieldwork and planning The planning and preliminary fieldwork phase of the engagement typically consists of the following: 1) Audit client acceptance and reevaluation, 2) Obtain an understanding of services to be performed, 3) Obtain an understanding of the client and its environment, consisting of: a. Obtaining an understanding of audit risk at the financial statement and assertion levels, b. Consideration of fraud risk factors, c. Utilizing preliminary analytical procedures to identify significant processes and activities, and d. Obtaining an understanding of internal control through the following procedures: i. Gathering documentation for significant processes identified via preliminary analytical procedures, ii. Discuss internal controls with our client, including inquiries of instances where internal controls could potentially fail, iii. Perform walk-throughs of our client's internal controls, and iv. Evaluate our client's internal control design for the purpose of determining whether to test and rely on controls, e. Assessment of risks of material misstatement, f. Development of overall audit strategy, and g. Agreement with our client on timing and deliverables. 12 AUDIT SERVICES APPROACH (Continued) Engagement Segmentation (Continued) Fieldwork The fieldwork phase of the engagement consists of implementing procedures custom tailored during the preliminary fieldwork and planning phase. These procedures typically consist of the following: 1) Substantive tests of transaction classes and account balances, 2) Analytical procedures consisting of trend and ratio analysis are utilized when deemed appropriate during the audit planning phase, and 3) Specific procedures designed to determine the City's compliance with laws and regulations. Report preparation and review After an evaluation of audit test results, we cross-reference data in our working papers to our client's financial statements, required supplementary information, and footnotes. We review the entire financial reporting package for proper presentation and disclosure and adherence with our Firm's quality control standards. At this phase of the audit, we also prepare required communications with the members of governance as determined by you, and management advice recommendations specifically tailored to provide recommendations on improving the operations, systems, and procedures of your City. Exit conference and draft discussion Before formal presentation of the audited financial statements to the City Council, we take time to meet with the City's upper management to discuss the results of our audit procedures, communicate significant deficiencies and material weaknesses (if any), discuss the content of management advice letters, and review the overall financial statement presentation. Procedures related to audit adjustments During our exit conference, we will provide you with our proposed audit adjustments and related explanations so you understand them thoroughly and are in agreement with such adjustments. We will also require that you formally approve such adjustments prior to release of the audited financial statements. Presentation at the City Council meeting At the conclusion of the audit, a formal presentation is given to the City Council by the engagement partner and/or senior manager. At this meeting, we discuss the financial results of the City, communicate significant deficiencies and material weaknesses (if any), present management advice letters, and respond to inquiries made by the Council. QUALITY CONTROL, SUPERVISION, AND REVIEW PROCEDURES Quality control is very important to our firm. At Schlenner Wenner & Co., we are a firm believer that good quality control starts by promoting an internal culture based on the recognition that quality is essential in performing engagements. That's why we have designated Audit Quality Partners to oversee the firm's audit, accounting, and quality control processes. In addition, our firm maintains a high level of quality by hiring and maintaining competent staff, ensuring all engagements are properly supervised, reviewed, documented, and reported, and by subjecting ourselves to an independent peer review every three years. All of our audit engagements are assigned at least one partner and one supervisory level professional who oversee every aspect of the engagement. These professionals supervise and review all segments of the audit to ensure that every audit conforms to our strict quality control and professional standards. What this means for you is that you can expect a quality, efficient, and accurate audit with minimal disruption to you and your accounting staff. 13 ESTIMATED FEES This proposal covers the following services: • Preparation and drafting of year-end audited financial statements (including all aspects of financial statement preparation in your RFP) in accordance with auditing standards generally accepted in the United States of America and the provisions of the Minnesota Legal Compliance Audit Guide, • Number of printed and electronic copies requested by the City, • Preparation of internal control and management letter(s) as required or warranted based on observation of internal controls of the City, • Presentation of financial statements and related City Council materials to the City Council and management, and • Required Federal and State reporting as applicable. We absorb the first-year hours we incur to gather historical information, to build permanent files and to fully understand your accounting system and objectives. We consider these startup costs to be our investment in building a relationship with you. We consider the fees below to be "maximum fees". This means if the audit takes less time, we will bill you the lessor amount based on actual time at our standard rates. If the audit takes additional time and we have not come to an agreement before such work is completed, the fees below are the maximum cost to the City. We understand that any fee adjustments due to circumstances such as changes in standards, operations, City staffing, etc. will be addressed with the City Administrator immediately and before additional fees are incurred by the City. Our fees, including all incidental costs such as travel, lodging, per diem, telephone, etc., are based on hourly rates determined by each professional's level of experience and our time estimate of 180 hours to complete the audits. Such estimated fees are presented separately in our Schedule of Professional Fees for the Audit of the 2017, 2018, and 2019 Financial Statements at Appendix A. We do not bill for responses to client questions that require no significant investment of research time or other costs. However, we do bill for special request meetings, research, assistance with accounting issues, or other matters that involve significant investment of our time. In all cases, we will thoroughly discuss the scope of the services to be provided with you and achieve a mutually agreeable decision as to estimated services and fees to be rendered. Although fees are important, they should not, in our view, be the determining factor in the selection of an accounting firm for your City. The choice of independent accountants and business advisors should be made primarily on the basis of qualification, capabilities, and commitment. We will spare no effort - now or in the future - to find a common ground for providing the level of services your City requires, at a reasonable cost. 14 ESTI • TED FEES (Continued) Again, we do not bill for ongoing audit related inquiries during the year. Agreed upon hourly rates for any additional services are proposed as follows: Title Hourly Rates Partners $ 240-225 Manager $ 215 Supervisory Staff $ 200-180 Staff Members $ 55-125 Examples of such additional services may include, but not be limited to: • Preparation of tax increment financing annual reports • Technical assistance in tax increment and audit and accounting issues • Budgeting and cashflow assistance • Other technical assistance related to tax increment financing and accounting issues as requested 15 APPENDIX A CITY OF LAUDE ' 1 ALE SCHEDULE OF PROFESSIONAL FEES FOR THE AUDIT OF THE 2017, 2018 AND 2019 FINANCIAL STATEMENTS Professional Fees 2017 2018 2019 Audit and Preparation of Financial Statements, Including State Reporting $16,000 $16,750 $17,500 APPENDIX B PEER REVIEW LETTER (Includes a review of specific government engagements) P Acro ntante October 4, 2016 • ()-uitants SYSTEM REVIEW REPORT ca To the Partners of Schlenner Wenner & Co. and the Peer Review Committee of the Minnesota Society of Certified Public Accountants We have reviewed the system of quality control for the accounting and auditing practice of Schlenner Wenner & Co. (the firm) in effect for the year ended June 30, 2016. Our peer review was conducted in accordance with the Standards for Performing and Reporting on Peer Reviews established by the Peer Review Board of the American Institute of Certified Public Accountants. As a part of our peer review, we considered reviews by regulatory entities, if applicable, in determining the nature and extent of our procedures. The firm is responsible for designing a system of quality control and complying with it to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. Our responsibility is to express an opinion on the design of the system of quality control and the firm's compliance therewith based on our review. The nature, objectives, scope, limitations of, and the procedures performed in a System Review are described in the standards at wmv.aicpa.orgiprsummary. As required by the standards, engagements selected for review included engagements performed under the Government Auditing Standards and audits of employee benefit plans. In our opinion, the system of quality control for the accounting and auditing practice of Schlenner Wenner & Co. in effect for the year ended June 30, 2016, has been suitably designed and complied with to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. Firms can receive a rating of pass, pass with deficiency(ies) or fail. Schlenner Wenner & Co. has received a peer review rating of pass. Olsen Thielen & Co., Ltd. St. Paul Office I 267.5 Long Lake Road I St, Paul, MN 5511'3-1117 631-483-4521 6.51-483-2467 FAX Minneapolis Office 300 Prairie Center Dp, Ste. 300 Minneapolis, MN 55341-7908 952-9,11-9242 I 952-941-0.577 FAX APPENDIX C List of Governmental Clients Cities and Townships Flensburg Albany Township Albany Bayport Gilman East Gull Lake Breezy Point Baldwin Township Lakin Township Freeport Corinna Township International Falls New Munich Holdingford Foley Little Falls Swanville Motley Maple Lake Livonia Township Upsala Randall Nisswa Scandia St. Anthony Stewart Pierz Big Lake Township Bowlus Paynesville Rice Elrosa Long Prairie Wakefield Township Other Governmental Entities Stearns -Benton Employment Training Pulaski Lake Improvement District Council Rich Prairie Sewer and Water District St. Cloud Area Planning Organization Little Crow Tele -Media Network Forest Lake Cable Commission School Districts International Falls-Koochiching County Airport Commission ISD #742 St. Cloud ISD #116 Pillager ISD #2180 MACCRAY ISD #487 Upsala ISD #818 Verndale ISD #745 Albany Area Schools ISD #787 Browerville ISD #881 Maple Lake ISD #741 Paynesville ISD #486 Swanville Discovery Woods Montessori School Minnesota Online High School Minnesota Transitions Charter School Charter Schools New Discoveries Montessori Academy Pillager Area Charter School FIT Academy Fire Relief Associations Flex Academy Venture Academy Albany Maple Lake Royalton Avon NE Sherburne/Baldwin South Haven Foley Onamia Swanville Freeport Pierz Upsala International Falls Randall Waverly Kimball Rockville Zimmerman Little Falls Eden Valley St. Stephen Medicine Lake Maple Grove Bayport City of Lauderdale Lauderdale, Minnesota For the Year Ended December 31, 2017, 2018, and 2019 Submitted August 1, 2017 ABDO, FICK & MEYERS, LLP Certified Public Accountants& Consultants Grandview Square 5201 Eden Avenue, Suite 250 Edina, Minnesota 55436 952.835.9090 Contact Person Andrew K. Berg, CPA 952.715.3003 andrew.berg@aemcpas.com ABDO EICK & LLP &riffled Public Accountants &. Consultants People +Process G oi ng Beyoiicl 1i TABLE OF CONTENTS Transmittal Letter Welcome to ABDO, EICK & MEYERS, LLP 3 5 Company Profile Firm Qualifications and Experience 6 Licensed to Practice in Minnesota 7 Independence 7 Professional Bios Partner and Staff Qualifications and Experience 8 References Similar Engagements with Other Governmental Entities 13 Appendix A Proposer Warranties B Peer Review Report C Schedule of Professional Fees and Expenses -2- OrtifiedPublic �mconnianm� Heather Butkowski, City Administrator City of Lauderdale 18g1Walnut Street Lauderdale, Minnesota 55113 August 1, 2017 Dear Heather, Thank you for the opportunity to submit this proposato the City of Lauderale (the City) for audit services. We appreciate the opportunity to have served you and welcome the opportunity to continue as your auditor. Based on our experience with cities, I am confident that Abdo, Eick & Meyers, LLP (the Firm) will continue to be a great fit, and we will continue to build on a beneficial working relationship. The attached proposal will demonstrate to you that our firm will be a great service provider for your City. • The team assigned to your audit is experienced with governmental auditing' o The team assigned to your audit has many years of experience providing outstanding services for Minnesota cities. Please refer to the biographies in the Professional Bios section for specific information. ° The firm is active in the goverment associations o Our government sector leader, Andy Berg, served on the board of the Minnesota Government Finance Officer Association and has been active in this organization for over 15 years. In addition, other staif members serve on committees in GFOA. Our firm is active in the MN League of Minnesota cities as a Business Associate member, attending conferences and events. Finally, we are active in the City Clerks Association, attending the annual conference, speaking on current events and providing our expertise when presented the opportunity. • Experience working with similar organizations. o For over 50 years, the Firm has been providing professional auditing services to Minnesota cities just like yours. We currently audit over 100 Minnesota cites. Please refer to the list in the appendix to view alt our valued clients. Our success has been driven by utilizing staif that is experienced and well trained in governmental operations. The Firm recognizes that its most important product is prompt and effective service of the highest quality. The quality of our service allows us an opportunity to be an integral part of your finance team. We know that communication, expertise, education and audit approach are important factors in the City's relationship with an audit firm. We have addressed each factor as follows: Communication - A component of our mission statmentis a philosophy that we will assist clients in reaching their maximum potential by open communications and teamwork. This means we will do the following for you: = Present a clear audit plan to you well before year end. = Use of portal technology to share and collaborate documents. � Provide an entrance / exit conference that not only addresses audit issues, but offers suggestions to make your work easier. • Return phone calls and emails promptly. • Respond to phone calls and routine questions without additional charge. Expertise and Experience of our Team - We believe that our experience with government entities in Minnesota is greater than any other CPA firm. • We audit over 200 units of government in the state of Minnesota. • Our dedicated staff members devote 90 percent of their time to government services. = In total, we spend over 64,000 hours annually serving governments similar to yours. 5201 Eden Avenue, Suite 250 Edina, MN 55436 952�35_90e | Fax 952.835.3261 -3- Education and Resources - The Firm is committed to providing a team environment that fosters growth and development through continuous training and learning. The following demonstrates our commitment to professional training: • We have lead seminars for MnGFOA, MASBO, and several other trade groups that serve governments. • We have a full-time Learning Director who mentors staff and ensures they receive customized training for governments. This position is staffed by a training professional and not an accountant designated as a trainer. • We have assisted many cities in successfully preparing and applying for the GFOA's Certificate of Achievement for Excellence in Financial Reporting program. • We provide client training seminars. Audit Approach - Our approach to an audit is heavily dependent on technology and communication. • We have had a completely paperless audit process since 2003 for 100 percent of our clients. • As mentioned above, we use portal technology to share documents. We are one of the first firms to implement this process just as we were one of the first firms to implement paperless auditing. I look forvvard to meeting with you to discuss our proposal, and appreciate this opportunity to present our Firm for your consideration. This information is an irrevocable offer to perform audit services for the 90 day period from the date of this letter. We will contact you to discuss your interest in our services and provide any further information you may need. Sincerely, Abdo, Eick & Meyers, LLP Certified Public Accountants & Consultants Andrew K. Berg, CPA Governmental Services Partner -4- Welcome to ABDO, EICK & MEYERS, LLP "The investments into our People and Process make a difference foryou, ourvalued client. We focus on the challenges and needsthat are relevant to your business or government agency. This allows us to be thoughtfulin our approach in providing you with the best solutions, and leaves you assured in the value of our deliverable." Steve McDonald - Managing Partner Hire We focus recruiting efforts on Minnesota state colleges and universities. Innovative recruiting strategies, including a strong social media presence, allow us to attract top talent. Train We've invested in a state-of-the-art, on-site training facility and a full-time Learning Director to ensure our team is prepared to exceed your expectations. People + Process Going Beyondthe ers Reward We focus on client results and reward our team based on specific goals, not hours billed. Listen Our process begins with listening. We invest time to better understand your goals and challenges. Engage Active engagement with DFK International and domestic industry associations allows us to provide maximum value _to your organization. INTERNATIONALIUSA 1973-2013 -5- Deliver Combing our internal expertise and technological resources with what we've learned about you allows us to deliver a solution that exceeds your expectations. FI' QUALIFICATIONS AND EXPERIENCE Abdo, Eick & Meyers, LLP (the Firm) has a professional staff of more than 160 in its Edina and Mankato offices. The two offices serve clients of all sizes and industries, but 25 percent of our business is dedicated to serving the municipal industry. Our Firm's ability to serve you is evidenced by our significant governmental client base and the capabilities of our personnel. The following summarizes the type of governmental services we provide: Governmental Client Base Our governmental client base is composed of cities, municipalities and other public entities. They are as follows: • Audit services for approximately 100 cities. o 19 municipal clients receive the GFOA's Certificate of Achievement for Excellence in Financial Reporting. • Finance director services for approximately 12 cities. o 2 municipal clients receive the GFOA's Certificate of Achievement for Excellence in Financial Reporting. • Audit services for approximately 63 fire relief organizations. • Audit services for approximately 30 school districts and charter schools. • Audit services for the State of Minnesota Public Employees Retirement Association, Office of the Legislative Auditor and the Minnesota House of Representatives. • Audit services for EDA's and HRAs. The audit will be performed by our Edina office, including field supervision and review. Audit services are provided on an annual basis for a total of approximately 200 clients including cities, school districts, fire relief organizations, city owned utilities, the State of Minnesota Office of the Legislative Auditor, the Minnesota House of Representatives and stand-alone EDA's and HRA's. Personnel Our firm has committed a substantial component of our staff to governmental services. The following table shows the number of our professional staff dedicated governmental services by position within the firm. 35 30 25 20 15 -4, 10 5 0 m 4ggltpWzi 421ifitt, Partners / Managers / Accounting Presidents Supervisors Staff Support Staff o Non -CPA DCPA Total Our substantial governmental client base and commitment of staff to governmental services has provided our firm with the competence to serve your professionally and efficiently. -6- LICENSED TO P CTICE IN MINNESOTA The Firm and its entire CPA staff hold licenses to practice in the state of Minnesota. All licenses are in good standing. The Firm and several of its owners are licensed in other states and also are in good standing. The Firm's CPA's are all members in good standing with the Minnesota Society of CPA's and the AICPA. Our professional staff and membership in professional associations indicates that the services we provide to your City will be of the highest quality. INDEPENDENCE Our standards require that we be without bias with respect to your operations. The Firm is independent of the City of Lauderdale (the City) and its component units, as defined by auditing standards generally accepted in the United States of America and the U.S. General Accounting Offices' "Governmental Auditing Standards". The Firm has been engaged by the City to complete it's prior audits. Because the Firm is required to follow GAO independence standards mentioned in the previous paragraph, any prior relationships would not constitute any conflicts of interest relative to performing the proposed audits. Also, the Firm shall give the City written notice of any relevant professional relationships entered into during the period of this agreement. -7- People +Proces Going lev6KI th, eN PARTNER AND STAFF QUALIFICATIONS AND EXPERIENCE The Firm is a member of the American Institute of Certified Public Accountants Division of Firms and has received an unmodified opinion on its Peer Review, a copy of which is attached to this proposal in Appendix B. Our Peer Review, which included governmental audits, was completed in 2014 and resulted in a pass rating. The Firm has not had any federal or state desk reviews or field reviews of its audits in the last three years. We have had no disciplinary action taken or pending against the Firm during the past three years with state regulatory bodies or professional organizations. The Firm is committed to a continuing professional education program, which emphasizes the areas of expertise of each member of our professional staff. The Firm is required to comply with Government Auditing Standards for each professional practicing in the area of governmental accounting and auditing. We are committed to follow those standards, which result in quality audit services, including continuing education for all staff of forty hours each year. As required by Government Auditing Standards, all governmental audit staff receives the required continuing education in the area of governmental auditing and accounting. These policies are monitored internally, reviewed annually and certified periodically by independent Peer Review. We maintain library facilities which include current professional literature and specific information for the industries that we serve. The Firm library is also reviewed as part of the external quality review program. The Firm has in-house training programs specific to our governmental clients. We also perform auditing and accounting updates for our clients that are organized by our staff. These practices ensure the quality of our staff over the term of engagement. Our staff participates in activities relating to government accounting and reporting issues through our membership and involvement with the following organizations: • Minnesota Society of CPA's Governmental Accounting and Auditing Committee • Minnesota Government Finance Officers Association • Minnesota Association of Small Cities • Minnesota Municipal Clerks and Finance Officers Association • Government Finance Officers Association (GFOA) • Government Accounting Standards Board (GASB) • League of Minnesota Cities • Minnesota Association of School Business Officials (MASBO) Through our participation in these organizations, and continuing education provided by them, the Firm continues to stay abreast of all current governmental accounting and reporting issues. We recognize that our most important product is prompt and effective service. We believe the City should work with its CPA firm throughout the entire year. We are available at any time throughout the year to provide any assistance you may need. Listed on the following pages are the partners and manager assigned to your audit. In addition there will be 2 other auditors assigned to the audit. As mentioned previously, our staff members have considerable governmental audit experience. This gives us a pool to draw on in addition to the group listed. We believe Abdo, Eick & Meyers, LLP is an excellent choice as your City's auditors. -8- Andre Mr. Berg joined the Firm in 1994 after graduating Cum Laude from Gustavus Adolphus College and is registered and licensed to practice as a CPA in Minnesota. His work includes municipal, school district, not-for-profit and Single Audits. When not working, Andy enjoys spending time with his family and participating in outdoor activities. overnmental Services Partner Direct line 952.715.3003 andrew.berg@aemcpas.com Qualifications • 23 years of experience auditing local governments in Minnesota • Over 95 percent of billable time relates to governmental clients • Participates on the special review committee for the Government Finance Officers Association (GFOA). This committee reviews reports for acceptance into the Certificate of Achievement of Excellence in Financial Reporting program • MN GFOA presenter on GASB Update and CAFR review • Experienced in Municipal Government Long Term Financial Plans • MNCPA City Report Review Committee Professional a ers i s • American Institute of Certified Public Accountants (AICPA) • Minnesota Society of Certified Public Accountants • Minnesota Government Finance Officers Association • Minnesota Association of School Business Officials • Government Finance Officers Association Education • Bachelor of Science in Accounting, Gustavus Adolphus College • Continuing professional education as required by AICPA and Government Accountability Office -9- Mr. Meyers joined the Firm in 1982 after graduating Cum Laude from Minnesota State University, Mankato with a B.S. Degree in Finance and Accounting. He oversees many of the Mankato office's governmental, not-for-profit and multi- family housing audit engagements as well as Single Audits. When not at work, Kyle enjoys golfing, traveling, biking, watching and following the Minnesota Twins and is an avid MSU Maverick fan. Certilifq Public Accoluttaids & Consultants Gove ental Services Partner Direct line 507.304.6801 kyle.meyers@aemcpas.com Qualifications • 36 years of experience auditing local governments and not -for -profits in Minnesota • Over 90 percent of billable time relates to governmental and not-for-profit clients • Conducts client seminars on audit preparation and GASB Statement implementation • Participant on the Special Review Committee for the Government Finance Officers Association reviewing audit reports for acceptance into the Certificate of Achievement for Excellence in Financial Reporting program • In charge of the Firm's quality control function and peer review practice Professional Memberships • American Institute of Certified Public Accountants (AICPA) • Minnesota Society of Certified Public Accountants (MNCPA) • Minnesota Government Finance Officers Association • Minnesota Association of School Business Officials • MNCPA Peer Review Committee Report Acceptance Body Education • Graduated Cum Laude from Minnesota State University, Mankato o Bachelor of Science in Accounting and Finance • Completed the AICPA Certificate of Educational Achievement Program for Governmental Accounting and Auditing • Received Government Accountability Office (GAO) required levels of training specific to governments each year for the past four years • Continuing professional education as required by AICPA and GAO • Continuing professional education — Uniform Guidance 2 CFR Part 200 -10- Ms. Schwieger joined the Firm in 2012 after graduating from Minnesota State University, Mankato. Her work includes assisting in the audits of several municipal, school district and Single Audits. In her free time Bonnie enjoys camping and softball as well as spending time with friends and family. u ABDO EICK LLP tants Audit Manager Direct line 952.715.3065 bonnie.schwieger@aemcpas.com Qualifications • 6 years of experience auditing local governments in Minnesota • Over 90 percent of billable time relates to governmental clients • Certified in Microsoft Excel Education • Bachelor of Science in Accounting, Minnesota State University, Mankato • Associate of Arts in Accounting, South Central College, Mankato • Continuing professional education as required by AICPA and Government Accountability Office -11- 1'eoplc +Pl6oct PARTNER AND STAFF QUALIFICATIONS AND EXPERIENCE - CONTINUED Our pool of staff members who mainly serve governments are listed below: Managing Partner Steve McDonald - 27 years of experience Audit Partners Kyle Meyers - 36 years of experience Andrew Berg - 23 years of experience Tom Olinger - 23 years of experience Brad Falteysek - 20 years of experience Partner and President Jean McGann - 26 years of experience Managers / Supervisors Gayle Bauman - 19 years of experience Victoria Holthaue-12years ofexperience Erin Enstad - 7 years of experience Bonnie Schwieger - 6 years of experience Justin Nilson - 6 years of experience Layne Kockelman - 6 years of experience Accountants Mary Chamberlain - 13 years ofexperience Sam Magureanu - 5 years of experience ShelIa Jungwirth -4 years of experience Zach Doud - 4 years of experience Kendra Perpich - 4 years of experience Chad Hess - 3 years of experience Martha Johansson -2 years of experience Greta Pudas - 2 years of experience Zach Valentin - hired September 2016 ZaohHeckse|-Schauer-hired October 2O16 Andrea Worcester - hired January 2017 Liz Lindrud - hired April 2017 Christine Awich - hired May 2017 Tyler See - hired January 2017 Tia Johnson - hired January 2017 -12- People +Process Going Be\ -60-1 th, Nu-rhbers SIMILAR ENGAGEMENTS WITH OTHER GOVE " MENTAL ENTITIES We have long-term relationships with many cities'in Minnesota. Our clients listed below would be a good representation of audit clients. All have partner, president, manager or supervisor staffing for the fieldwork process. Our client retention history has been excellent and several of the governments have been clients for more than 30 years. Cities Albertville * Janesville North Oaks Alexandria # Amboy Arlington Becker Belle Plaine Blooming Prairie Buffalo Lake Byron Cannon Falls Carver Centerville Chisago City Claremont Corcoran Credit River Township East Bethel Excelsior Fairmont *# Faribault * Freeport Gaylord Glenwood # Granite Falls # Greenfield Hamburg Ham Lake * Harmony Henderson Hilltop Hutchinson * # Independence Inver Grove Heights * Isanti # Jordan La Salle Landfall Village Lauderdale LeSueur Lexington # Lindstrom # Long Lake Loretto Louisville Township Luverne *# Madison Lake Mankato * Maple Plain Mapleton # Marshall # Mayer Medford # Medina Melrose Minnetonka Beach Montgomery Montrose Morristown Mound " # Nerstrand New Auburn New Hope * New Prague New Richland Nicollet New Ulm Northfield * # North Mankato * Norwood Young America Olivia # Parkers Prairie Pine Island # Red Wing Rockford Rogers # Savage Shorewood * South Bend Township Spring Grove Spring Lake Township Springfield St. Francis *# Stillwater Township Taylors Falls Tracy Vadnais Heights * Vermillion Victoria * Wabasha Watertown Waterville Waseca* Wayzata # Wells # Westbrook West St. Paul White Bear Lake * Wilder Willernie Winnebago Woodland Wyoming Zimmerman * Firm clients who submit a CAFR, and are holders of the GFOA Certificate of Achievement of Excellence in Financial Reporting # Liquor store included A Includes Gambling Fund Audit -13- SIMILAR ENGAGEMENTS WITH OTHER GOVE ISD #118, Northland Community School ISD #177, Windom Area School ISO #252, Cannon Falls ISD #282, St. Anthony* ISD #2144, Chisago Lakes ISD #2365, GFW Public School ISD #2895, Jackson County Central ISD #345 New London - Spicer Schools ISD #391, Cleveland ISD #507 Nicollet Public Schools ISD #508, St. Peter ISD #836, Butterfield -Odin Public School Albertville Amboy Anoka/Champlin Arlington Belle Plaine Blooming Prairie Cannon Falls Carver Chisago " Claremont Dayton Delavan Easton Edina Elk River Elysian Excelsior Fairmont ^ Forest Lake Hartland Henderson ^ MENTAL ENTITIES - CONTINUED Schoolchoo Districts Avalon Charter School Academic Arts Charter School EdVisions Off -Campus High School Green Isle Community Charter School Great River Charter School Hennepin Elementary School Kato Public Charter School Lafayette Charter School Level Up Academy Metro ECSU Metropolitan Education for Future Employment Minnesota Valley Education District Northeast College Prep Charter School Hopkins Inver Grove Heights Kenyon Linwood Lindstrom ^ Long Lake Loretto Madison Lake M a htowa Mapleton Melrose Minnetonka Montgomery Montrose New Prague New Richland New Ulm Nerstrand North Mankato Northfield ^ Olivia -14- Odyssey Academy Parent allied with Teachers Charter School River Bend Education District SAGE Academy Charter School Sankofa Underground North Academy Sejong Academy Southside Family Charter School Southeast Service Co-op St. Cloud Math & Science Academy Technical Academies of Minnesota TRIO Wolf Creek Charter School Watershed High School Waterville Elysian Morristown School Vermilion Country School Plymouth Prior Lake Randolph Red Wing Rockford Shakopee South Bend Township Springfield St. Francis St. Paul Park St. Peter Tracy Vadnais Heights " Vernon Center ^ Victoria Wanamingo Waseca Watertown Waterville Wells West Metro Fire District^ Wyoming People +I'roc� G01112; ICA MK 1_r SIMILAR ENGAGEMENTS WITH OTHER GOVE Alexandria Blooming Prairie EIk River Fairmont Granite Falls Janesville Albert Lea HRA Benson HRA Blooming Prairie EDA Blue Earth County EDA Brown's Creek Watershed District Carver County CDA Chisago County HRA -EDA Chisago Lakes Joint Sewage Treatment Commission Comfort Lake - Forest Lake Watershed District Dakota Communication Center Excelsior Fire District Faribault County HRA Gaylord EDA Le Sueur County HRA MENTAL ENTITIES - CONTINUED innesota Electric Utilities LeSueur Luverne Melrose Mountain Lake New Prague Other Governmental Units HRA of Hibbing HRA of Stearns County Joint Powers Water Board of Albertville, Hanover & St. Michael Lake Mtka Communications Commission Lake Mtka Conservation District Lake Washington Sanitary District Lakes Area Police Lakeville Arenas Legislative Coordinating Commission Mankato EDA Mill Town Trail Joint Powers Board Minnesota House of Representatives Minnesota Public Employees Retirement Association Minnesota State Senate New Ulm Olivia Springfield Wells Westbrook New Ulm EDA Northwest Suburb Cable Commission North Suburban Communications Commission Office of the Legislative Auditor Prior Lake -Spring Lake Watershed District Region Nine Development Comm. Renville County HRA/EDA Scott County CDA South Central MN Multi County HRA South Central EMS South Metro Fire Department St. Michael - Albertville Ice Arena Suburban Rate Authority Tri City Joint Sewer Board Vadnais Lake Area Water Management West Hennepin Public Safety Dept. * Firm clients who submit a CAFR, and are holders of the GFOA Certificate of Achievement of Excellence in Financial Reporting # Liquor store included Includes Gambling Fund Audit -15- SIMILAR ENGAGEMENTS WITH OTHER GOVE ' MENTAL ENTITIES - CONTINUED What our clients say about us Abdo, Eick & Meyers have been valued service providers and a fantastic resource to the City of Red Wing over the past 10 years. City leadership views Abdo, Eick & Meyers not only as our auditors but as trusted and capable financial advisors and educators. They are staffed with experienced personnel who provide consistent, timely, and excellent service. They have been instrumental in improving the City's external financial reporting and assisting us in being awarded the GFOA's Certificate of Excellence in Financial Reporting. The entire team at Abdo, Eick & Meyers have been an integral part of our success at the City of Red Wing. City of Red Wing - Marshall Hallock, Finance Director Abdo Eick and Meyers has continually provided expert advice on any financial statement preparation questions we have had and as a result we have received the GFOA CAFR award for over twenty consecutive years. We like the recommendations on increasing internal controls or just the general discussions about them. The staff is available anytime and questions are answered very promptly. What sets them apart is the experience in governmental accounting and the Governmental partners are actively involved in the audit from beginning to end. Our staff enjoys the communication, especially when implementing new GASB's. City of Elk River - Tim Simon, Former Finance Director, currently employed at the City of St. Louis Park All of the auditors are very knowledgeable and thorough in their work. They are pleasant individuals that are a pleasure to work with. When they question you on a particular entry or situation, they are not critical or negative but very positive and truly want to know the District's reasoning behind what occurred with a particular entry or situation. If something needs correction, they review the corrective action with you and the reasons behind those actions. I feel very comfortable calling them with questions throughout the year, not just at audit time. I appreciate their willingness to offer good suggestions and resolutions to situations that occur. I feel like I have additional staff that I can consult with at any time on certain accounting situations. They helped me immensely this past year with some additional assistance in the preparation of the audit since there was some staff turnover in the office in several key positions. The email communication from the auditors is exceptional. They don't require hours of my time during the audit. They work with each office staff member in their particular area to get the information that they need to perform the testing for the audit. They understand that we all have our routine daily duties to perform and their requests for information are minimal. They have an excellent staff that gets the draft and final audit information out to the District. Their portal makes this a seamless process. I would strongly recommend the auditors of Abdo, Eick & Meyer to anyone that is seeking a strong audit team. Chisago Lakes Area Schools, ISD #2144 - Heide Miller, Director of Business Services The audit staff has significant experience in governmental audits. We receive information in advance about new reporting requirements as well as information and training to assist us in meeting the continual changes that seem to come our way. As a smaller city we feel Abdo Eick and Meyers provides us with the "expert" resources when infrequent or unusual situations arise. The audit staff is well trained and easy to talk to. The office staff is exceptionally well organized and helpful. Everyone exhibits a "can do" attitude when coordinating the completion and presentation of the yearend audit. Generally when we have a question and call in for advice we receive a response within a reasonable period of time. The City Council appreciates the time the lead auditor spends reviewing the financial statement and answering questions in "plain English." City of Luverne - Barb Berghorst, Finance Director -16- nrot d Lhe TS SIMILAR ENGAGEMENTS WITH OTHER DOVE MENTAL ENTITIES - CONTINUED What our clients say about us - continued Since mid-December 2008, when the New Hope finance manager position was vacated, the firm of Abdo, Eick & Meyers (AEM) has assisted the City Council, city manager, department heads and other staff with the financial functions of the City. AEM helped prepare information to get both the 2007 and 2008 audits completed and are in the process of preparing financial information for the 2009 audit (audits are completed by MMKR). Our representatives from AEM have provided history and details on a variety of city funds, helping to educate both the City Council and staff. AEM has provided recommendations on investment decisions and completed an updated investment policy for the City. Besides preparing the routine monthly department budget reports, AEM also has prepared quarterly budget and investment reports which are provided to the City Council to keep them apprised of the City's financial position. In 2009, AEM assisted with the implementation of a totally revised budget format to make the document more clear to the City Council and public, including the addition of performance measures and goals. AEM has worked closely with the finance department staff and city department heads, has studied and streamlined many of the functions in the finance area so operations are more efficient, and has assisted with the implementation of new methods to address areas noted for improvement in the annual audits. Our experience working with AEM staff, Steve McDonald and Kristi Brutlag, has been very positive. They have consistently maintained a calm, professional, and positive attitude. They understand our staff and work within our existing resources. The communication and responsiveness of Steve and Kristi has been excellent. 1 realize that they have many other clients to deal with, but are usually very prompt on responding to requests for information. I also know that I can discuss any issues with them directly and honestly. The only other comments l would offer is that the AEM staff we have worked with have helped to expand the City Council's and staff's understanding of the financial workings of the City, they have made some good recommendations on budget issues, they have helped simplify some complex issues and, as an outside consultant, have offered a fresh look at how the City operates financially. City of New Hope - Kirk McDonald, City Manager Inver Grove Heights switched to Abdo, Eick & Meyers for our auditing services in 2014 and we have been very pleased with the results for several reasons. First of all, we have found them to be well planned which made the audit process run smoothly. Secondly, the audit staff were experienced to governmental accounting and asked knowledgeable questions. Third, we were pleased with the amount of fieldwork completed on site with limited follow up required. Finally, we were happy to get new ideas for improvements to audit work papers and preparation. Abdo, Eick & Meyers has exceeded our expectations and provided value to the audit process. City of Inver Grove Heights - Kristi Smith, Finance Director Abdo not only provides the services needed to assure compliance with the required reporting requirements but also have assisted in explaining the audit to me. I can then use the audit as a teaching tool for the City Council so they can understand the financial affairs of the City. The staff at Abdo is always very courteous and helpful. They take the time to explain the accounting principles and to answer questions the City has about entries into our fund accounting. They are always very prompt with a response and offer any suggestions to questions. Whenever I have had to contact Abdo / find the staff to be very helpful in answering my questions. They help me to gain further knowledge about the accounting and finances of the City which helps me to be a better Administrator. City of Mayer - Luayn Murphy, City Administrator I enjoyed working with your group at AEM. The thoroughness, knowledge, and most importantly personality that your audit team brought to St. Anthony is something I have not seen from other firms. / particular/y appreciate AEM's approach to the audit in St. Anthony. Having 3 experienced auditors on site and the partner heavily involved helped move things along and work through each section quickly St. Anthony New Brighton Schools, ISD #282 - Bill Menozzi, Director of Business Services Peo 'es k.Tom. -17- SIMILAR ENGAGEMENTS WITH OTHER GOVE MENTAL ENTITIES - CONTINUED What our clients say about us - continued Abdo Eick and Meyers have been trusted with our annual audit for over 10 years. They are approachable, easy to talk with and help keep us on track to meet deadlines. During our pre -audit meetings they assist in outlining timelines to ensure we meet Board deadlines and State reporting requirements. This is done by open communication throughout the audit process so we always know what stage the report is in. Upon completion of their on-site work communication has been excellent as we discuss any open items, establish expectations for completion of those items and determine when a draft will be available for review. Abdo has done an exceptional job of establishing, meeting and exceeding expectations. Cannon Falls Schools, ISD #252 - Josh Davisson, Business Manager Abdo Eick and Meyers have been our auditor for four years now and each year they have conducted fieldwork in mid to late August. This past year, we requested to move the fieldwork date back two months. They were very accommodating and assured us their work could be completed in time to meet the deadlines. I appreciate they established, communicated, and stuck to the timelines for fieldwork, drafting the financial statements, and allowing us enough time to review. Our reports were submitted on time and presented to the board as scheduled. Our board really appreciated the manner in which they presented the audit, making it understandable for the board and the public. They were precise and to the point. It has been a professional pleasure working with Brad Falteysek and his team. Northland Community School, ISD #118 - Dean Johnson, Former Business Manager Abdo, Eick and Meyers are very thorough in the work they do for the District. They meet with many different levels of staff ranging from District support staff to the School Board. They continuously provide input, feedback and suggestions that allow the District to be proactive instead of reactive. There is not an employee of Abdo, Eick and Meyers that isn't wonderful. The staff is always pleasant and professional. I never thought that I would say / don't mind being audited, but they sure make the experience as seamless and painless as possible. We always receive a response in a very timely fashion. The entire Abdo Eick and Meyers' staff are willing to do what is necessary to help the District. All communications are presented in an understandable, professional format. It has been wonderful working with Abdo, Eick and Meyers. They have a very knowledgeable staff that is always professional, responsive and courteous. St. Anthony New Brighton School District, ISD 282 - Kristen Hoheisel, Former Director of Business Services and currently employed at Stillwater Area Public School -18- ,ople +Process, (7oing Beyol v ocess PROPOSER WA I NTIES Proposer Warranties 1. Proposer warrants that it is willing and able to comply with State of Minnesota laws with respect to foreign (non -State of Minnesota) corporations. 2. Proposer warrants that it is willing and able to obtain an "errors and omissions" insurance policy providing a prudent amount of coverage for the willful or negligent acts, or omissions of any officers, employees or agents thereof. 3. Proposer warrants that it will not delegate or subcontract its responsibilities under an agreement without the prior written permission of the City of Lauderdale located in Lauderdale, Minnesota. 4. Proposer warrants that all information provided in this proposal is true and accurate. Signature of Official: Name (typed): Title: Firm: Date: Andrew K. Berg, CPA Governmental Services Partner Abdo, Eick & Meyers, LLP August 1, 2017 )1e 1.0ces_ g 11 CERTIFIED PUBLIC ACCOUNTANTS AND CONSULTANTS System Review Report September 10, 2014 To the Partners of Abdo, Eick & Meyers, LLP and the Peer Review Committee of the Minnesota Society of Certified Public Accountants We have reviewed the system of quality control for the accounting and auditing practice of Abdo, Eick & Meyers, LLP (the firm) in effect for the year ended May 31, 2014. Our peer review was conducted in accordance with the Standards for Performing and Reporting on Peer Reviews established by the Peer Review Board of the American Institute of Certified Public Accountants. As part of our peer review, we considered reviews by regulatory entities, if applicable, in determining the nature and extent of our procedures. The firm is responsible for designing a system of quality control and complying with it to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. Our responsibility is to express an opinion on the design of the system of quality control and the firm's compliance therewith based on our review. The nature, objectives, scope, limitations of, and the procedures performed in a System Review are described in the standards at www.aicpa.org/prsummary. As required by the standards, engagements selected for review included engagements performed under Government Audit Standards and audits of employee benefit plans. In our opinion, the system of quality control for the accounting and auditing practice of Abdo, Eick & Meyers, LLP in effect for the year ended May 31, 2014, has been suitably designed and complied with to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. Firms can receive a rating of pass, pass with deficiency(ies) or fail. Abdo, Eick & Meyers, LLP has received a peer review rating of pass. Brady artz and Ass BRADY, MARTZ & ASSOCIATES, P.C. 401 Demers Avenue Suite 300 P.O. Box 14296 Grand Forks, ND 58208-4296 (701) 775-4685 Fax (701) 795-7498 www.bralymartz.com An Independently Owned Member MCGLADREY ALLIANCE McGladrey Peo ;11 SCHEDULE OF PROFESSIONAL FEES AND EXPENSES City of Lauderdale Lauderdale, Minnesota Fees and Expenses for the Audit of the December 31, 2017, 2018, and 2019 Financial Statements Professional Fees Year Audit* 2017 18,500 2018 18,800 2019 19,200 Total 56,500 * Includes Office of the State Auditor's Reporting Form As a partner of Abdo, Eick & Meyers, LLP, I certify that I am empowered to submit this bid and authorized to sign a contract with City of Lauderdale located in Lauderdale, Minnesota. August 1, 2017 Andrew K. Berg, CPA Date Abdo, Eick & Meyers, LLP TECHNICAL PROPOSAL FOR CITY OF LAUDERDALE, MINNESOTA FOR PROFESSIONAL AUDITING SERVICES FOR FISCAL YEARS ENDING DECEMBER 31, 2017, 2018, AND 2019 DUE DATE: AUGUST 2, 2017 4:30 PM AARON J. NIELSEN, PRINCIPAL E-MAIL: ANIELSEN@MMKR.COM 952.545.0424 MALLOY MONTAGUE KARNOWSKI CERTIFIED PUBLIC RADOSEVICH ACCOUNTANTS &Co.,P.A. 5353 Wayzata Boulevard • Suite 410 • Minneapolis, MN 55416 Telephone: 952-545-0424 Fax: 952-545-0569 website: WWW. M m kr. co m City of Lauderdale, Minnesota For Fiscal Years Ending December 31, 2017, 2018, and 2019 Table of Contents Transmittal Letter 1-4 Our Company Independence License to Practice in Minnesota 5 Malloy, Montague, Karnowski, Radosevich & Co., P.A. Qualifications and Experience A. Organization and Goals 5 B. Governmental Audit Team 5-6 C. Continuing Professional Education (CPE) 6 D. Involvement With Professional and Civic Organizations 7 E. Participation in Community Activities 7 F. Malloy, Montague, Karnowski, Radosevich & Co., P.A. Quality Control 8-9 G. Peer Review 9 H. No Regulatory or Disciplinary Action 9 Principal, Supervisory, and Staff Qualifications and Experience A. Assignment Policy 9 B. Personnel Assigned, Classification, and Experience 10 Similar Engagements With Other Governmental Entities 5 A. References — Similar Engagements B. Listing of Significant Governmental Audit Clients C. Other Services 10 11 12-13 Experience With Governmental Accounting Standards, Federal Single Audit Requirements, and Local Guidelines for Minnesota Cities A. Financial Reporting Requirements of the Governmental Accounting Standards Board (GASB) 13-14 B. Federal Single Audit Requirements 14 C. State and Local Guidelines for Minnesota Cities 14 Engagement Specific Audit Approach A. Proposed Segmentation of the Engagement and Level of Staff and Number of Hours to be Assigned to Each Proposed Segment of the Engagement 15 B. Sample Sizes and the Extent to Which Statistical Sampling is to be Used in the Engagement 15-16 C. Extent of Use of Technology in the Engagement 16 City of LauderdalMinnesota For FiscaI Years Ending December 31, 2017, 2018, and 2019 Table of Contents (continued) Engagement (continued) Specific Audit Approach (continued) D. Type and Extent ofAnalytical Procedures to be Used in the Engagement16-17 E. Approach to be Taken to Gain and Document an Understanding of the City's Internal17Contro| F. Approach to be Taken in Determining Laws and Regulations That Will be Subject to Audit TesWork 17 G.ApproachtobeT�ken�nDr��ingAud�Gemp|esforPurpoaeaof Tests of Compliance 17 Identification of Anticipated Potential Audit Problems 18 Audit Reports and Management Report Formats 18 Appendices A. Peer Review B. Resumes C. Continuing Professional Education D. Sample Report Formats E. Sample Management Report F. Proposer Guarantees and Warrantees G. DoIIar Cost Bid Proposal M KR CERTIFIED PUBLIC ACCOUNTANTS August 2, 2017 Heather Butkowski City Administrator City 0? Lauderdale 1891 Walnut Street Lauderdale, MN 55113 Dear Ms. Butkowski: PRINCIP Thomas A. Karnowski, CPA Paul A. Radosevich, CPA William J. Lauer, CPA James H. Eichten, CPA Aaron J. Nielsen, CPA Victoria L. Holinka, CPA/CMA We are pleased to submit this proposal to provide auditing services for the City of Lauderdale, Minnesota (the City) for the yearending December 31.2O17.2D18.and 2O18. Our audits will be conducted in accordance with auditing standards generally accepted in the United States of America and the provisions of the Legal Compliance Audit Guide, promulgated by the Office of the State Auditor pursuant to Minnesota Statute § 6.65. If necessary, our audits will also be conducted in accordance with the standards for financial and compliance audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; the Single Audit Act; the provisions of the U.S. Office of Management and Budget (OMB) Circular A-133, Audits of States, Local Governments, and Non -Profit Organizations; and any other applicable state or federal audit guide. We anticipate issuing the foliowing report Ietters in relation to the City's audit: 1. An opinion on the fair presentation of the City's basic financial statements in conformity with accounting principles generally accepted in the United States of America, with an "in relation to" opinion on the combining and individual fund financial statements and supporting schedules. 2. A report on compliance and internal control over financial reporting based on an audit of financial statements performed in accordance with Government Auditing Standards. 3. A report on compliance with Minnesota State Laws and Regulations. We understand that the City does not expect to earn more than $750,000 in federal funding during the year ending December 31, 2017 and does not expect to need a Single Audit of its Federal Awards Programs. We will also provide a management report to communicate commets and recommendations as a result of the audit. Our management report will include the formal communications to the City's audit/finance committee or its equivalent as required by Statement on Auditing Standards No. 114, The Auditor's Communication With Those Charged With Governance, including: • The auditor's responsibility under auditing standards generally accepted in the United States of America, • Planned scope and timing ofthe audit, • Significant findings from the audit, • Significant accounting policies, • Managementjudgments and accounting estimates, • Significant audit adjustments, • Other information in documents containing audited financial statements, • Disagreements with management, • Management consultation with other accountants, • Major issues discussed with management prior to retention, and • Difficulties encountered in performing the audit. -1- Malloy, Montague, Karnowski, Radosevich & Co.. P.A. 5353 Wayucu Boulevard ~ Suite 410 ~ Minneapolis, MN 55416 ~ Phone: 952-545-0424 ~ Fax: 952-545-0569 ~ www.mmkr.com The management report will also contain a discussion of any financial reporting, internal control, and compliance -related findings; an analysis of the City's financial condition; recommendations to managemen t on improving its accounting system and financial reports; and updates on any prior year audt issues. We understand that you will provide us with the basic informaflon required for our audit and that you are responsible for the accuracy and completeness of that information. The assistance to be supplied by your personnel, including the prepo�tionofschedules, analysis ofaccounts, prepa�tionofoon�nnotiona,and locating documentation for transactions selected for testing, will bediscussed and coordinated with you. We understand that the auditor will be responsible for preparing the initial draft of the City's Annual Financial Report; well amaaediting'phnting'andbinding.priortoinouanoeofthe final audit reports, we shall review the management neport, internal control \ettens, and any other required state or federal compliance reports with the City's management. If our audit procedures indicate that material errona, illegal acts, or other irregularities might exiet, we will make onimmedi��� vvh�enrepo�tothe C\h/amanagement, and/or other city o�oio|aomappropriate. VVe vvU|not pe�omn---extended services sdacost tothe City unless they are soauthorized bythe appropriate city officials. Unless unforeseen circumstances occur (such as turnover of key city finance personnel), we anticipate no difficulty in meeting the time requirements for completion of the work described above as set forth in the City's Request for Proposal for Professional Auditing Services. We believe we are besqualified to perform the engagemenfor the following reasons: • Our wealth of experience providing euditing, e000unting, and consulting services to Minnesota municipalities with similar operations. � Our proficiency performing numerous Single Audits of Federal Awards Programs for Minnesota local governmental entities. = Our thorough and efficient audit process, which emphasizes effective client communications and limited disruptions to client operations. = Experience with and expert knowledge of governmental financial reporting, including the standards of the Governmental Accounting Standards Board (GASB); and the requirements of the Government Finance Officers Association (GFOA) Certificate of Achievement for Excellence in Financial Reporting Program. • Experience with Minnesota city public finance and various municipal enterprise operations, including, water, sewer, storm sewer, and a variety of other operations. • Experience with growing metropolitan munioipo|itiee, including those with significant development. � Ability to communicate and work with you. To help with your evaluation, the following is a "Summary of Key Qualifications" for quick reference. Please refer to other sections of our proposal for more detailed information. SUMMARY OF KEY QUALIFICATIONS A. Quality • N1a|loy, K4ontague, Karnowski, Rodooevich & Co, P.A. (MMKR) emphasizes quality service, accomplished by recriting and developing high quality personnel. • We are a member of the Governmental Audit Quality Center of the American Institute of Certified Public Accountants (4|CPA), which maintains standards for quality control in governmental audits for CPA firms nation-wide. B. Experience and Expertise • Our firm has specialized in providing audit aeNiceotogovernmental entitieoforover8Oyeera. Last year we audited over 25 municipalities, 30 school districts, 30 charter aohools, and numerous other governmental and related organizations. = Because of this apeoia|izstion, we have a large pool of knowledgeable and experienced governmental auditors that possess significant knowledge of the complexities of municipal finance in the state of Minnesota. Our governmental auditors work with many cities with operations similar to yours. MMKR professionals also receive extensive continuing education, with internal and external seminars specifically for governmental audits. • MMKR is an industry eader in providing guidance to Minnesota local governments on the accounting and reporting standards established in Governmental Accounting Standards Board (GASB) Statements. We have assisted our local governments with the successful and often early implementation of several complex new GASB standards that have become effective in recent years. This process has provided us with a practical understanding of these new standards that can only be gained by firsthand experience. • Our firm performs dozens of Single Audits of Federal Awards expenditures each year. • In addition to audits, we provide our clients with a wide range of consulting services, including management and operational revewa, budget development and monitorng, cash flow pnojeotiona.humanroeouroeaoonoulting.smdpayroUbaxondemployoebenef -related matters. • MMKR professionals are active members of many professional organizations and committees, including the Minnesota Government Finance Officers Association (MnGFOA) and the Minnesota Society of Certified Public Accountants (MNCPA). Our professionals have held various leadership positions on the MNCPA Board of Directors, including past chairman. We are also active in various MNCPA oommitteea, which include p|anning, moderating, and presenting at the annual city, charter school, and school district audit workahopa, committee work on Single Audit imp\ementation, and quality reviews. • On our staff we have reviewers for both the National Government Finance Officers Association (GFOA) and the Association of School Business Officials (ASBO) International Certificate of Excellence in Financial Reporting Programs. We have assisted numerous clients with obtaining certificates on first-time submissions and with retaining certificates in subsequent years. • MMKR professionals are also active members of the AICPA. This active role includes being a member of the AICPA Council; a 400 -member group representing members from around the country that provides strategic planning and direction to the AICPA Board of Directors. • Over the years, we have developed many customized audit tools, techniques, and paperless workpaper and report formats which allow us to perform our audits efficiently and with minimal SUMMARY OF KEY QUALIFICATIONS (CONTINUED) C. Service • Excellent client satisfaction supported by a very high client retention record. • We are much more than an audit firm; our clients receive many additional benefits and services. • Our client references are our best proof of service commitment; most additions to our governmental client group are the direct result of recommendations from existing clientele who are more than satisfied with our services. A listing of our governmental audit and consulting clients is included in this proposal; please feel free to contact them. We hope you will give our firm and proposal due consideration. We will provide the administration and City Council with the quality and timely service you expect and demand from your auditors. If you have any questions, please contactAaron J. Nielsen, Principal. This proposal is a firm and irrevocable offerfor ninety (SO)days covering the fiscal years ending December 31.2O17.2O18.and 2O18. Sincerely, MALLOY, MONTAGUE, KARNOWSKI, RADOSEVICH & CO,p� Aaron J. Nielsen, CPA Principal AJN:cUr Technical Proposalfor City of LauderdalMinnesota for Professional Auditing Services For Fiscal Years Ending December 31, 2017, 2018, and 2019 INDEPENDENCE Malloy, Montague, Karnowski, Radosevich & Co., P.A. (MMKR) is independent with respect to the City of Lauderdale, Minnesota (the City) as defined by auditing standards generally accepted in the United States ofAmerica and the U.8.General Accounting Office's Government Auditing Standards. MMKR has had no professional relationships involving the City or its agencies and component units for the past five years. MMKR will give the City written notice of any such relationship entered into during the course of this agreement. LICENSE TO PRACTICE IN MINNESOTA MMKR and alt assigned key professional staff are properly licensed to practice in Minnesota and shall remain so for the length of this engagement. MALLOY, MONTAGUE, KARNOWSKI, RADOSEVICH & CO., P.A. QUALIFICATIONS AND EXPERIENCE A. Organization and Goals MMKR is a local CPA firm located on the west side of Minneapolis at the intersection of Highways 394 and 100, staffed by approximately 35 individuals. MMKR is a member of the Governmental Audit Quality Center of the American Institute of Certified Public Accountants (A|CPA), and has specialized in providing audit and consulting services to Minnesota local governments for over 60 years. We have established an enviable reputation as a high-quality firm that gives total commitment to its clients; built on the thoroughness and integrity of our attestation prectioe, and the full range of tax, oonaulting, and other advisory services we provide. We believe that no other firm's reputation for quality surpasses our own. The principals and professionals of MMKR perceive our firm as unique in its organizational structure and the client -oriented approach taken to the management of our practice. Personalized principal attention is built into our aemioea, which is a key to the longevity of our client relationships and the continuity of quality services we provide. This approach is reflected by the caliber of services we render and the attention we as a firm devote to staff development. B. Governmental Audit Team MMKR's governmental audit team is led by three principals that practice almost exclusively in the governmental sector. The size and variety of our governmental practice dictates that we have a number of professionals that work on governmental clients year-round. This allows the members of our governmental audit team to quickly acquire the depth of knowledge and expertise necessary to provide efficient, high MALLOY, MONTAGUE, KARNOWSKI, & CO., P.A. QUALIFICATIONS AND EXPERIENCE (continued) The following lists those professionals by classification and years of experience who have substantial governmental experience: Principals Senior Managers and Senior Consultants Managers Senior Associates and Associates Staff Accountants 6 4 3 8 7 6 Up to 35 years 3 Upto35years 3 Upto1Oyears 7 Upto8years — Upto3years One principal, one senior manager, and one senior associate will be used on this engagementon a full-time basis. Additional professional staff will be used on an as -needed basis. C. Continuing Professional Education (CPE) MMKR's mostimportant resource is our people. The primary g�goaloftraining and developmentof our staff professional ° is to enable principals and professionals to provide unsurpassed services tothe �nn'aclients. We achieve this by a continuing processof setting and maintaining the highest standards of competence for our principals and professionals. While nothing is more valuable to this development than on-the-job experience working inepropedyaupen/inedenvinonment. there are a number of other ways in which MMKR professionals receive training. We believe that all training must be responsive to two needs: 1) the firm's standards of performance, and 2) the growth and development of the firm's personnel. Generally, in the early years of a professional's career, the�mnaaaumaamuohoftherempona\bUWith more experienoe, the individual assumes more of the initiative in determining his or her own training needs and objectives.' - The responsibility in public 0000unting, therefore, is shared. The firm's continuing education approach supplements on-the-job experience with a variety of formal training.This training encompasses avvide range of learning opportunities, including seminars taught by professional trainers or sponsored by relevant professional organizations, internal seminars, web -based training, and self -study courses on technical topics which individuals in the firm use to expand their professional development. Professional regulations require a 40'hour average annual CPE minimum requirement for each principal and professional. Past experience has shown that the 40 -hour average is not sufficient to meet today's fast -changing educational demands. Accordingly, most MMKR professionals routinely exceed this requirement. Individuals who work on audits and attestation engagements subject to Government Auditing Standards, including planning,direoting, performing f\e\dwmrk, or reporting, complete at least 24 hours of CPE every two^~years that directly relates to government auditing, the government environment, or the �~ specific orunique en»ironmom/nvhiohtheaud\tedentityoperates In addition, auditors uditonevhodoanyamount of planningdirecting, or reporting on Yellow Book assignments and auditors who are not involved in those activities but charge at least 20 percent of their time annually to Yellow Book assignments are required to also obtain at least another 56 hours (for a total of 80 hours) of CPE that enhances their professional proficiency to perform audits or accounting engagements. A significant portion of the CPE that our governmental audit team members receive centers on various technical aspects of governmental accounting and auditing. Many of these individuals also serve as instructors for both internal and� em�\ seminars. These seminars include those sponsored by the -- Minnesota Society of CPAs (MNCPA), Minnesota Association of School Business Officials (MASBO), MALLOY, MONTAGUE, KARNOWSKI, RADOSEVICH & CO., P.A. QUALIFICATIONS AND EXPERIENCE (continued) D. Involvement With Professional and Civic Organizations In addition to formal training progroma. MMKR professionals learn from interacting with other CPAs and industry experts through their involvement with a variety of professional and civic organizations. Principals and managers participate heavily in trade/industry associations (i.e., GFOA, MASBO, MnGFOA, etc.). That participation includes making presentsdiono, serving on planning oommitteaa, and serving as panel members and/or moderators. MASBO and MnGFOA presentations have included such topics as: Governmental Accounting Standards Board (GASB) Statement Implementation; GFOA Certificate of Achievement for Excellence in Financial Reporting; Audit Best Practices; GASB Updates; and Budget Projections. MMKR principals and staff have a long history of acive participation in the governmental accounting and auditing -related activities of our professional aooietiem, on both the national (AICPA) and state (MNCPA) level. MMKR principal and staff involvement with the work of these organizetione, often in leadership ro|om, has included overseeing quality review of annual governmental audit reporta, providing commentary on proposed technical deve|opmenta, and annual city and school district audit workshops. We are frequent speakers at these workshops covering such topics as. Preparation of Comprehensive Annual Financial Reports; Review of Governmental Annual Audit Reports; the New Quality Review Program Mandated by the Revised Government Accountability Office (GAO) Government Auditing Standards; and Financial and Compliance Auditing Under the New Statements on Auditing Standards. &4MKR, the prinoipa|a, and all professional staff with CPA certificates belong to the following accounting orQonizationa, as applicable: AICPA — American Institute of Certified Public Accountants MNCPA — Minnesota Society of Certified Public Accountants Membership in governmental -oriented professional organizations includes the foliowing: ASBO International — Association of School Business Officials International MASBO (State) — Minnesota Association of School Business Officials GFOA (National) — Government Finance Officers Association MnGFOA (State) — Minnesota Government Finance Officers Association MNCPA — Minnesota Society of Certified Public Accountants MACS — Minnesota Association of Charter Schools Other professionaorganizations include: AGC — Association of GeneraContractors Chamber of Commerce of the United States Minnesota Association of Commerce and Industry Twin WesChamber of Commerce Minnesota Office Systems Association Minnesota Council of Nonprofits E. Participation in Community Activities MMKR also values and encourages the development of our people as good citizena, and contributing members of the community. Whether speaking to college students to promote our profeamion, collecting toys and school supplies for needy children, or working together to make repairs at a not-for-profit service site, our principals and staff are heavily involved in community activities. In addition to encouraging individual invo|vement. MMKR promotes such activities firm -wide through the efforts of our social awareness committee. It is our belief that these opportunities to give back to the community promote the individual growth of our people and add immeasurably to the culture of our firm. MALLOY, MONTAGUE, KARNOWSKI, RADOSEVICH& CO., P.A. QUALIFICATIONS AND EXPERIENCE (continued) F. Malloy, N0ontaQue, Karnowski, Radosevich & Co., P.A. Quality Control MMKR is a member of the Governmental Audit Quality Center of the AICPA and as such is subjected to a peer review in accordance with the membership requirements of the center. MMKR is committed to providing our clients with professional services of the highest quality. In order to satisfy this commitment, we have developed a quality control program which we believe is unsurpassed in our profession. Our program is based on two fundamental principles adopted by our firm. First, in order to provide quality service, a�mnmust e�nsct retain, and develop highly competent staif members. 8eoond, it must have an organizationa|mtruotureand " roperating policies that will facilitate the execution of an effective quality control program. We believe the information that follows demonstrates our commitment to these principles. An effective quality control program begins with quality personnel and we believe that our staff recruitment and professional development programs are among the finest in the country. This is evidenced by the fact that: • We annually recruit graduates from the top colleges and universities in the upper Midwest. All professional staff members must have a four-year college degree. • It is our firm policy that all audit staff members at the manager level or above must be licensed CPAs. • Our professional principals and staif members are required to participate in an average of 40 or more hours of formal instruction each year • Our firm strongly supports and encourages the participation by staff members in professional and civic organizations in their communities. We believe that such participation enhances our staff members' professional growth and sense of public responsibility. � Our formal professional development program includes semiannual reviews of staff members' perfomnanoe, incorporating feedback from each engagement during the period of more than one week's duration and formal career counseling. Additionally,ouris structured and our operating policies designed to ensure the highest possible standards of firm practice. This is evidenced by the fact that our firm policies require the following review procedures be employed for every engagement: • All audit planning must be completed prior to the start of every audit. Planning documentation must address such topics as audit scope and timing, etaff\ng, potential audit \oauem, assessments of audit and fraud riskand significant economic or other external factors that may affect the client's operotionm.p|anning ' must be reviewed and approved by the audit engagement principal during the initial stages of the audit. • All audit programs and time budgets must be opproved, in vvhting, by the audit engagement principal prior to the start of the fieldwork. • Specialized audit programs are used for specific industrim. including city, school diytricta, charter schools, and other governments. Such programs are updated annually to reflect changes in audit and accounting standards. • Each working paper must be signed and dated by the preparer MALLOY, MONTAGUE, KARNOWSKI, RADOSEVICH& CO., P.A. QUALIFICATIONS AND EXPERIENCE (continued) • Every workimust r associate. • The working papers for significanaudit areas must be reviewed by the engagement principal • AnindependentrevewofaUdroftreportsmuatbemadebyaphnoipalormenagernotot otherwise associated with the engagement. For engagements meeting certain specified criteria, the extent of these reviews may be broadened to require a quality review of select audit documentation. G. Peer Review MMKR has successfully completed all required peer reviews. See Appendix A for a copy of the report on our latest review, which included a review of specific government engagements. H. No Regulatory or Disciplinary Action MMKR has had federal Single Audit files selected for routine Federal Quality Control Reviews twice in the last ten years by the U.S. Department of Education, Office of the Inspector General. Based on their reviews, they identified no departures from Auditing Standards Generally Accepted in the United States of America, Government Auditing S/andandm, U.B. Office of Management and Budget Circular A-1 33, or the Uniform Guidance. MMKR has not had any other federal or state desk reviews or field reviews of its audits for the past three years|n�d�n.nodk�|in�a�nh��n����p�ing���MM���Min��s� regulatory bodies or professional organizations. No regulatory action has been taken against any MMKR staff person. PRINCIPAL, SUPERVISORY, AND STAFF QUALIFICATIONS AND EXPERIENCE A. Assignment Policy MMKR has specialized in providing audit and consulting services to Minnesota local governments and related entities for over 60 years. Currently, these services account for approximately 60 percent of MMKR's annual revenues. Last year, we audited over 25 cities and approximately 30 school districts and 50 other governmental entities of varying size. Accordingly, our governmental audit team members work on a number of governmental audit engagements throughout the year, quickly accumulating a significant amount of experience in a very complex field. You, as a oiient, get the benefit of that acquired experience and knowledge. The firm's policy for governmental audits typically requires the assignment of a prinoipo|, a monager, a senior eosoo\ate, and additional associates of varying qualifications as deemed necessary in the circumstances. A second principal is assigned to each governmental audit engagement to consult on technical issues. Staffing assignments are reviewed each year. If it is in the best interest of the client and/or the firm to change staff member(to maintain \ndependenoe, etc.) such a change is made. The same principal and manager are typically assigned in subsequent years. Senior associates and associates may be rotated PRINCIPAL, SUPERVISORY, AND STAFF QUALIFICATIONS AND EXPERIENCE (continued) B. Personnel Assigned, Classification, and Experience We contemplate the following assignments: Aaron J. Nielsen, CPA James H. Eichten, CPA Jaclyn M. Huegel, CPA Brent T. Folies, CPA Principal Principal Senior Manager Senior Associate Exoerienc 21 years 28 years 14 years 4 years MMKR assures the City that the quality of the staffing, similar to what is listed above, will be maintained over the term of the agreement. Due to the large number of governmental audits MMKR performs each year, it is only natural that MMKR has a large pool of qualified and experienced governmental auditors. Certifications, memberships in professional organizations, and other qualifications are summarized on the resumes of the above individuals, which are included in Appendix B. CPE records for the last three years for the above individuals are included in Appendix C. MMKR enforces a formal policy on equal employment opportunity which states that the firm will not discriminate against employees or applicants for employment on any legally recognized basis including, but not limited to, race, age, color, religion, sex, marital status, national origin, handicap/disability, or veteran status. SIMILAR ENGAGEMENTS WITH OTHER GOVERNMENTAL ENTITIES A. References — Similar Engagements The following are the client contacts for three significant engagements served by the engagement principal, Aaron J. Nielsen, CPA. Each of these engagements had a certified audit and Single Audit of Federal Awards, if necessary, for the fiscal year ended December 31, 2016 completed by our office. Please feel free to contact any of the clients listed here or in the more complete listing that follows: slClient Contactmo City of Arden Hills City of Mounds View City of Shoreview Dave Perrault Mark Beer Fred Espe (651) 792-7824 (763) 717-4011 (651) 490-4622 -10- Interim Director of Finance and Administrative Services Director Finance Director SIMILAR ENGAGEMENTS WITH OTHER GOVERNMENT ENTITIES (continued) B. Listing of Significant Governmental Audit Clients The following is a more complete list of governmental entities for which we have performed/are performing audit and accounting services within the last year. Audit clients that have applied for or been awarded the ASBO International or GFOA Certificate of Excellence in Financial Reporting are identified with an "*". ''''Mti-Aiakietrtggnttrgaipmgnot4::t, * City of Golden Valley * City of Monticello * City of Mounds View * City of New Hope City of Newport * City of North St. Paul * City of Plymouth City of Prior Lake * City of Ramsey #10181011111.1162110111111111101011111111111111111151111121 * City of Robbinsdale * City of Rosemount City of Saint Peter * City of Shoreview City of Spring Park * City of South St Paul * City of St. Michael City of Wayzata City of Apple Valley * City of Arden Hills * City of Brooklyn Center * City of Burnsville * City of Chaska City of Circle Pines * City of Coon Rapids * City of Edina * City of Farmington ,VONMENVVP,,,,,,,NpairtkaN Andover Firefighters' Relief Association Apple Valley Firefighters' Relief Association Centennial Fire District Centennial Fire Fighters' Relief Association Chaska Fire Department Relief Association kalfirMintiagattar Bassett Creek Watershed Management Commission Centennial Lakes Police Department East Central Minnesota Educational Cable Cooperative Equity Alliance MN Golden Valley — Crystal — New Hope Joint Water Commission Achieve Language Academy Athlos Leadership Academy Aurora Charter School BlueSky Charter School, Inc. City Academy Cyber Village Academy East Range Academy of Technology and Science • ISD No. 11, Anoka -Hennepin ISD No. 12, Centennial ISD No. 15, St. Francis • ISD No. 16, Spring Lake Park ISD No. 139, Rush City ISD No. 196, Rosemount— Apple Valley — Eagan !SD No. 197, West St. Paul • ISD No. 199, Inver Grove Heights ISD No. 200, Hastings • ISD No. 272, Eden Prairie ISD No. 273, Edina Fire Reiiefs Farmington FirefightersRelief Association Golden Valley Fire Department Relief Association Ramsey Firefighters' Relief Association Rosemount Firefighters' Relief Association Housing and Redevelopment Authority of South St. Paul Local Government Information Systems Association (LOGIS) Metropolitan Library Service Agency Minnesota State Fair Oak Land Cooperative Center EI Colegio. Charter School Higher Ground Academy International Spanish Language Academy Laura Jeffrey Academy Lionsgate Academy Main Street School of Performing Arts Metro Deaf School, Inc. ISD No. 278, Orono • ISD No. 279, Osseo — Maple Grove • ISD No. 284, Wayzata ISD No. 280, Richfield • ISD No. 281, Robbinsdale Area Schools ISD No. 286, Brooklyn Center ISD No. 578, Pine City ISD No. 621, Mounds View ISD No. 622, North St. Paul • ISD No. 624, White Bear Lake ISD No. 625, Saint Paul Public Schools • ISD No. 728, Elk River -11- Roseville Firefighters' Relief Savage Fire Department Firefighters' Relief and Pension Association Spring Lake Park Firefighters' Relief Association St. Michael Firemen's Relief Association West Metro Fire -Rescue District 46111111116,, Rum River Special Education Cooperative South Metro Public Safety Training Facility Association Technology and Information Educational Services (TIES) West Metro Education Program Minnesota Math and Science Academy New City School New Heights Schools, Inc. Prairie Seeds Academy Twin Cities Academy Twin Cities Academy High School Universal Academy West Side Summit ISD No. 831, Forest Lake ISD No. 832, Mahtomedi ISD No. 833, South Washington County Schools ISD No. 834, Stillwater ISD No. 911, Cambridge Intermediate District No. 287 Intermediate School District No. 917 Northeast Metropolitan Intermediate School District No. 916 SSD No. 6, South St. Paul SIMILAR ENGAGEMENTS WITH OTHER GOVERNMENT ENTITIES (continued) C. Other Services In addition to audit servicem, there are a number of oter special services and benefits MMKR offers its clients. Some of them are as follows: • Assistance in audit workpaper pand close process. • Assistance with revenue projection reviews, with a special emphasis on tax sources and state aids, including local governmenaid. • Evaluations ofinternal oontro�using pub\�hedbeo practicesbusiness-type golf courses, community cetera, event centers, and emergency medical service operations . � Operational or management audits to assist in achieving the highest standards of operation and long-range planning. • Some of the areas which we have reviewed during an operational audit are: o Organizational structure o Facilities o Financial p|anning, oontro|, and reporting o Meetings/minutes format and structure o Personnel policies and procedures o Budget process and procedures • Assistance with information systems issues based on our extensive experience with the various financial systems used by Minnesota cities. • Assistance with financial pnojeotionm, budget deve|opment, tax hearing meteria\a, and other financial matters. • Semimonthly cash flow projections. • Assistance with grant expenditure reimbursement submissions. • Assistance in obtaining Certificate of Achievement for Excellence in Financial Reporting Awards. • Tax consultation availability for income, payroll, and employee benefit -related matters. • Assistance with salary negotiation costing. • Special services, au��d��ing and customizing Legal Compliance Manuals; preparation of generalf�ed — asset records; forms and procedures for legal compliance in handling gifts, record retention, e�`��irregularities investigations; development of an accounting system for establishing a recording system ` for contracts for new construction; and many other special services too numerous to mention. • Assistance in evaluation of finalists selected for key fiscal management positions; summarization of qualifications and recommendations. • Periodic email communications to keep our clients informed of federal and state taxation issues. • Assistance in audit workpaper preparation and close process. SIMILAR ENGAGEMENTS WITH OTHER GOVERNMENT ENTITIES (continued) • Close monitoring of the ongoing activity of the Minnesota Legislature to keep abreast of the latest legislative intents and proposals in order to be a resource to our clients when they are evaluating the impacts of pending legislation. � Frequent communications with key staff members of the Minnesota State Auditor's Office and Minnesota Department of Education (MDE), including inquiries on behalf of our clients. These are only a few examples of the many other services we can provide. We would be glad to provide you with specific referrals relating to the above services upon request. We often respond to client inquiries on a no -cost baaie, believing that such assistance should be provided to our clients as part of good client service. Examples of such no -cost inquiries depend on the individual matter but would typically include payroll -related tax inquiriea, technical inquiries relating to proper accounting or auditing pr000dunem, or other inquiries related to best business practices or internal control matters in general. EXPERIENCE WITH GOVERNMENTAL ACCOUNTING STANDARDS, FEDERAL SINGLE AUDIT AND LOCAL GUIDELINES FOR CITIES REQUIREMENTS, A. Financial Reporting Requirements of the Governmental Accounting Standards Board (GASB) The Governmental Accounting Standards Board (GASB) has recently issued some of the most significant new technical pronouncements for governmental accounting and reporting in history. These statements prescribe significant changes to governmental financial reports that must be used by virtually every governmental organization that issues financial statements in conformity with accounting principles generally accepted in the United States of America. These represent dramatic changes in the way local government entities must report and present financial information. MMKR is dedicated to educating ourselves and our clients in the intricacies of the new pronouncements. Through a combination of professional education and an abundance of hands-on expehenoe, our governmental audit team has acquired the knowledge and expertise necessary to guide our clients through the implementation of these complex pronouncements. Our experience in assisting Minnesota governmental entities with the implementation of GASB Statements is second to none. MMKR has taken a proactive approach in assuring that our clients are prepared to meet the challenge of implementing new GASB standards. Through our management reports and annual audit preoentationa, we have communicated to our clients' governing bodies and constituents the impact any changes will have on both their annual financial reports and the resources of their finance departments. We have also worked closely with our clients' management and staff to devise implementation plans and provide assistance with a myriad of related technical issues. MMKR also works closely with all of our clients in preparing for the audit, helping them identify the areas where additional schedules or audit procedures will be required due to new GASB Statements. We offer our clients internally -developed checklists and electronic workpaper templates to make their audit preparations as efficient as poemib|e, although we are always willing to work with client -prepared schedules in whatever formats they prefer. We also help our clients interpret the technical aspects of GASB Statements and the related pronouncements. All through the audit prooema, from planning through report prepanation, we work closely with our clients to assure these new standards are properly applied. The area where we typically provide the most assistance is financial statement preparation. MMKR takes great pride in the quality of our clients' financial atatementa, whether we are reviewing a client -prepared report, or drafting the statement for them. We offer our clients the use of MMKR-developed financial statement templates and example note disclosures. Also, every report that bears our opinion goes through an extensive review process to help ensure accuracy and compliance with governmental reporting standards. EXP�ENCE�����ME������NG. FEDERAL SINGLE �~~�EK�����������~��U��K����V���IU�ELIU�ES| U�������(continued) ���U��� REQUIREMENTS, -' ^^~ Beyond thisour��h�p�����|��hipm��a���on�������� Minnesota city community and ourpeers'MMKR professionals have been called on to g ive numerous presentations at a variety of industry seminarsonndifferent aspects of GASB StatementsWe have also been activparticipants on several committeeformed to address the impact of these pronuncements on local governmental units, including the Accounting Guidelines Committee of the MDE. B. Federal Single Audit RequirementS Through our large governmental audit practice, MMKR professionals have gained extensive experience in performing audits of federal awards program expenditures in accordance with the Single Audit Actand the Uniform Guidance. Last year, MMKR performed audits of federal awards program expenditures `u/ approximately 4Oofour go«ermnensuclients. |ien-ta As a result, our auditors have a thorough knowledge of the regulations and requirements for the federal award programs through which Minnesota local governments receive funding. C. State and Local Guidelines for Minnesota Cities MMKR has a long history as a leader in providing audit and consulting services to Minnesota cities. Consequently,y�PNKRgovernmental aud�professionals are weUversed onthe aba��and local acooun�ng' reporting,and compliance requirements that pertain to our city clients. MMKR maintains good working relationships with the Minnesota Office of the State Auditor, regularly serving on advisory committees that oversee theguidanoetheyprov\deforMinneaotaoitieaandother\ooa\governmenta. SPECIFIC AUDIT APPROACH For a local government, the primary goal of financial reporting is to demonstrate the prudent management of the financial resources with which it has entrusted, and its adherence to the laws and regulations that govern its financial operation. To do this, a local government must periodically provide constituents and stakeholders with an accurate, timely, and transparent accounting of its financial position and activities. The fundamental purpose of an audit is to add credibility to financial reporting, through independent testing and verification of the information being reported. Whilthis attestation role is important, we believe it is only part of the value an audit should provide. An audit generally consists of examining the results of things that transpired in the past, but at MMKR the focus of our audit process is on the future.The audit provides an opportunity to help our clients fulfill their fiduciary responsibilities on an ongoing basis. At MMKR, we dig deeper. We go beyond the audit results, evaluating the client financial controls and procedures that produced those results, and determining whether they provide reasonable assurance of consistently producing the desire results in the future. We strive to provide our audit clients with meaningful recommendations and advice for the continual improvement of both the effectiveness of their internal controls and the efficiency of their financial operations. MMKR uses a three-step approach to auditing cities. Finet, we review, dooument, and test our understanding of the City's operation, and its internal controls over financial reporting and compliance relevant to both the basic financial statements and federal financial assistance programs. Second, based on our understanding, we assess risk and determine the audit assertions relevant to the significant classes and account balances of the City. Third, we perform substantive tests of the relevant assertions, which include analytical review procedures, tests of details, and tests of compliance with laws and regulations. Our audit approach satisfies the requirements of auditing standards generally accepted in the United States of America for financial compliance audits contained in CovennnentAudding8/enda/us Standards, issued by the Comptroller General of the United States This audit approach uses a combination of audit prognama, including those that are firm -generated and those that are developed specifically for governmental audits by Practitioners Publishing Company. SPECIFIC AUDIT APPROACH (continued) A. Proposed Segmentation of the Engagement and Level of Staff and Number of Hours to be Assigned to Each Proposed Segment of the Engagement Entrance Conferences Introduction, planning, and organization meeting with city management, to include principal and supervisory staff in charge of audit. A list of all schedules to be prepared by the City will be provided. Preliminary Fieldwork At this time, we would complete our documentation and review of the City's internal controls, along with any other preliminary or interim work deemed necessary. 1 4 3 12 16 4 36 Final Fieldwork At this time we would complete all phases of audit testing and conduct our review of the financial statements. This portion comprises the majority of the total audit work. 32 34 31 34 16 147 Exit Conference Summarizes results of fieldwork and reviews financial statement draft and significant findings. 1 1 1 3 Delivery of final reports Presentation at Council meeting Total hours 1 35 40 45 50 20 190 B. Sample Sizes and the Extent to Which Statistical Sampling is to be Used in the Engagement MMKR uses audit sampling techniques testing compliance with Minnesota laws and regulations, internal control and compliance testing related to federal Single Audits, and substantive testing in various areas of the audit. The sample size selected depends on the nature of the item to be tested, audit and sampling risk factors, and the amount of tolerable error. The sample is then selected randomly from the population of transactions being tested, typically after the population of transactions has been sorted and stratified in a database. -15- SPECIFIC AUDIT APPROACH (continued) The following summarizes anticipated sample sizes in the primary audit areas: Overall disbursement testing — General disbursements Payroll disbursements Federal proQrannconmpUonoataats— Gampleoizerelatingtoeaohprogram selected to meet 50 percentest Revenue testing — 25-40 items 25-40 items Up to 75 items Property taxes, special assessment . and state and federal aids Substantially alt items Substantive accounts,testing of balance sheet revenues, and expenditures/expenses utilize various sample sizes depending on the dollar amount in the account balance and assessed audit risk. Once the sample size has been determined, the sample items are typically selected using a haphazard, random, or systematic method depending on the nature of the items tested. Minnesota legal compliance sample sizes depend on the applicable requirement being tested. C. Extent of Use of Technology in the Engagemeflt At MMKR, we audit clients with evv\dewar\e� of computer systems. Due to the size of our governmental audit practice, weare familiar vv\thmost financial software packages used by&4\nneootalocal governmental units. This experience gives umthe ability to extract reports and other critical data needed from our clients systems efficiently. Theuseoftechnology iaalso heavily \nteg�tedinto every aspect ofour audit process. All K4&4KF<auditors have oomputere vvhiohare networked inthe field and toour office tooptimize the sharing of data. notebook)\ofour�ud\tvv`rkingpaponehavebeengenenatedandouatomizede\eotronico\\y.VVevvorK|na Virtually all working totally paperless audit environment invvhiohall audit programs and �\eavvi||also begene�tedand stored electronically. We primarily use Microsoft aExoe\ for spreadsheet applications and annually provide our governmental clients with audit working our popertemplates inExoe).VVealso utiUzeavariety ofprepackaged and internally -developed software for o1erum/h f functions, including: customized audit prognama, fixed assets and depnao\et|on, amortization,�nanua\�'-statement preparation, graphing, and presentations. During our audit, we will utilize client -prepared workpapers in electronic format, data extracted from our clients' computer ayatema, and direct "read only" access to client dto` when available, to facilitate our audit testing and financial statement analysis. MMKR's goal is to make optimum use of available technology to enhance both the quality and efficiency of our audit process. We believe that by maximizing the sharing of information between MMKR and our clients, we are able to minimize the disruption caused by the audit. D. Type and Extent of Analytical Procedures to be Used in the Engagemeflt MMKR uses analytical procedures in all phases of the audit. Analytical procedures are incorporated as a planning tool, as part of substantive testing, in the final review stages of the audit, and in reporting. SPECIFIC AUDIT APPROACH (continued) In the planning stage, analytical proced�u��used��ndi�����.���audit risk, and to determine the nature, timing, and extentof planned substantive testing. Material revenues, expenditures,andbelanoeaheeta000unts are compared to the current years budget and/or prior year actual amounts to identify accounts that vary significantly from expectations. In this phase of the audit, analytical review is typically done at an aggregated level, unless specific variances are considered to warrant further investigation. In the planning stage of the audit, we use data mining software to provide advanced data analytics. This software is used to query, oummehze, and categorize data. MMKR uses this tool in agovemme�e| audit to Iocate duplicate or missing items, journalentriesthat are not balance, journal entries made to unusua accounts or categories, transactions posted on odd dates, and variety of other tasks. Analytical procedures are a key tool used in the substantive testing phase of all significant audit areas. In this phase of the auditanalytical procedures are apphedtoindividually o\gn�oantaccounts. Some ofthe most common types of analytical tests employed include: comparison to current year budget and/or prior year actual amounts; analysis of significantratios; comparison to available industry -wide data; and reasonableness tests where actual results are compared toexpected results that are based on other known financial or nonfinancial variables related to the account being analyzed. In the final review state of the audit, these same types of analytical procedures are applied to the final trial balance and the draft financial statements. The purpose of applying analytical procedures at this stage is to assist in assessing the conclusions reached during the audit and the adequacy of the audit evidence gathered. They are also used to evaluate the overall financial statement presentation. At MMKR�ee|aoinoorpnteanalytical comparisons inour management repo�.VVebelieve that providing historical trend �renddata and comparisons tostate-wide averages enhances the perspective ofthe reader for interpreting their own financial results. E. Approach to be Taken to Gain and Document an Understanding of the City's Internal Control MMKR first gains an understanding of the internal control through interviews with the specific employees of the City that work in each funotion, including a review and analysis of written accounting policies and procedures ofthe City The understanding for each function is documented through the use of question and answer checklists and in written narrative form. This understanding is then confirmed through transaction testing, walkthrough observations, inquiry, observation, or other audit procedures. F. Approach to be Taken in Determining Laws and Regulations That Will be Subject to Audit Test Work All federal programs used in the City will be identified through inquiries of program and finance personnel and reviewing the state aid confirmation (for federal programs for which the state of Minnesota serves as a pass-through agency). Federal Program Compliance Supplement requirements will be identified as necessary. The Minnesota Legal Compliance Audit Manual will also be used to determine laws and regulations that will be subject to audit test workBeyond that, MMKR utilizes numerous other resources such as regular withoommunioetion applicable federal and state oversight agencies and regulatory bodies, professional education, active participation in relevant professional orgonizationo, an extensive and up-to-date |ibrery, and our experience inworking with Minnesota cities toensure that all applicable laws and regulations are addressed by our audit procedures. SPECIFIC AUDIT APPROACH (continued) G. Approach to be Taken in Drawing Audit Samples for Purposes of Tests of Compliance MMKR obtains transaction sequence information and uses a software program to generate a random selection of sample items for purposes of its tests of compliance. The sample selected is provided to the client prior to fieldwork whenever possible to allow client personnel sufficient time to gather the transaction documentation for testing. However, some samples are selected during fieldwork to ensure an element of randomness to the testing performed. This process is also incorporated into the tests of controls as required by Statement on Auditing Standards Nos. 104-111 (SAS Suite). IDENTIFICATION OF ANTICIPATED POTENTIAL AUDIT PROBLEMS No potential audit problems are anticipated. If problems are identified during the audit procedures, the audit principal is required to be notified by the audit team. If we do identify any potential audit problems during the course of our audit, we will immediately report these concerns to city management in an effort to resolve the problem and provide any additional requests for assistance from management we need to resolve our concerns. AUDIT REPORTS AND MANAGEMENT REPORT FORMATS Sample formats for the reports expected to be issued in relation to the City's audit are included in Appendix D. An example of the style and content of a typical MMKR management report is included in Appendix E. -18- APPENDIX G DOLLAR COST BID PROPOSAL KR MALLOY MONTAGUE KARNOWSKI CERTIFIED PUBLIC RADOSEVICH ACCOUNTANTS &Co.,P.A. 5353 Wayzata Boulevard • ,Suite 410 • Minneapolis, MN 55416 Telephone: 952-545-0424 Fax: 952-545-0569 weissiw: www.mmkr.coni City of Lauderdale, Minnesota Schedule of Professional Fees and Expenses For Professional Auditing Services Estimated fees for the years ending December 31, 2017, 2018, and 2019: 2017 2018 2019 Total $ 19,200 19,585 19,975 58,760 I certify that I am entitled to represent Malloy, Montague, Karnowski, Radosevich & Co., P.A., (MMKR), empowered to submit the bid, and authorized to sign a contract with the City of Lauderdale, Minnesota (the City). Signed: Aaron J. Nielsen, CPA Principal If it should become necessary for the City to request the auditor to render any additional service to either supplement the services requested in this proposal or to perform additional work as a result of the specific recommendations included in any report issued on this engagement or as a result of new standards, then such additional work shall be performed only if set forth in an addendum to the contract between the City and MMKR. MMKR does not charge its audit clients for inquiries and technical assistance during the year that are minor in nature (those that would not require a significant amount of research or result in the issuance of a separate report letter or letter). CliftonLarsonAllen CLAconnect.com August 1, 2017 Proposal to Provide Professional Auditing Services to: City of Lauderdale Minnesota Prepared by: Christopher Knopik, CPA, CFE, Principal Christopher.knopik@CLAconnect.com direct 612-397-3266 1 WEALTH ADVISORY OUTSOURCING 1 Investment advisory services are offered through CliftonLarsonAllen Wealth Advisors, LLC, an SEC -registered investment advisor. TABLE OF CONTENTS Executive Summary Why should the City of Lauderdale choose CLA? 11 Understanding your needs 1 Our competitive edge 2 Firm Overview � __r___�.�. �..._�_�_��� Work will be Performed 3 Location from Which3 Number and Nature of Staff to be Employed 3 Size of Government Audit Practice Understanding Your Operations and Environment �____ ___�___ ____ _____ _ __.___ 44 Governmental experience 4 Municipal Audit Experience 55 Industry participation Thought leadership and industry information 5 5 Additional services 66 Samle of our Governmental Client List 7 references __ ___� __ _-8 license to practice ___ _ _m_______�_ ___� �__ Engagement Team Experience___ __ . _ ___ ___ _ _ __r_ _ 10 10 0 Roles and responsibilities Engagement Team Bios 1116 Continuity of service 16 Use of subcontractor 17 Statement of Independence Professional Fees 18 Fee considerations 18 9 20 Ongoing consultation Quality control procedures and Peer review report Clifton U ~ursonAUUen August 2, 2017 Heather Butkowski, Lauderdale City Administrator City of Lauderdale l891Walnut Street Lauderdale, MN 55113 RE: Request for Proposals (RFP) for Professional Auditing Services Clifto LaraonAllenLLP 220 South 6th Stree Suite 300 Minneapolis, MN 55402 Main Phone: 812-37 45001 Fax: 612-37 48 o CLAconnect.com Dear Ms. Butkowski: Thank you for allowing us to propose our services to you. OUtonLarsonAJ|en LLP (CLA) gladly welcomes the opportunity to share our approach to helping City of Lauderdale meet its need for professional services. The enclosed proposal responds to your request for audit services forthree fiscal years, beginning December 32,2Ol7. We are confident that our extensive experience serving similar governmental entities, bolstered by our client - oriented philosophy and depth of resources, will make CLA a top qualified candidate to fulfill the scope of your engagement. The following differentiators are offered for the City of Lauderdale's consideration: • Specialized Government Insight cind Resources.As the one of the nation's leading professional services firms, and one of the largest firms who specialize in the public sector, CLA has the experience and resources to assist the City of Lauderdale with their audit needs. In addition to your experienced local of Lauderdale have access to one ofthe country's the City will |argest and most knowledgeable pools of public sector resources � Strong Methodology and Responsive Timeline. In forming our overall audit approach, we have carefully reviewed the RFP and other information made available and considered our past experience performing similar work for other municipalities. In addition to the 300 local governments we serve in Minnesota, nationally, we serve more than 2,100 governmental organizations. Our staff understands yourcomplexities not just acompliance fromstandpo\nt"but also from an operational point of view. We have developed a work plan that takes )nto consideration your unique needs as a governmental entity in Minnesota. The work plan also minimizes the disruption of your staff and operations, and provides a blueprint for timely delivery of your required reports � Communication and Proactive Leadership. The City of Lauderdale will benefit from a high level of hands- onsen/\cefromourteam'sseniorprofess\ona|s.VVecanprovidethis|eve\ofsen/\cebecause,un|\keother national firms, our principal -to -staff ratio is similar to smaller firms — allowing our senior level professionals to be involved and immediately available throughout the entire engagement process. Our approach helps members of the engagement team will stay abreast of key issues at the City of Lauderdale, and take an active role in addressing them. � National Firm with Loco/ Touch. CLA is the Nation's 9th largest professional services firm, however, we pride ourself on our local office and '1small town" feel. What does this mean to you? This means you will be served by local professionals that speda|\ze in state and lgovernmental auditing, but have the backing and resources of a large national firm. A member of Nexia International ii thederdahevvU\benef��oma"�esh�ok"athsbusiness • Fresh BYen�a�\n�CLA'City ��Laa\uhskmanagementpo\ic\esandprocedu�s.YouvvU\be ope��\on�\nfonnat\onsysems'anorm�nc/ and served We are anen�a�ementteamw�h�nthusi�smandad�sire�omeetandexcee�expectations. on�deoythatour\ndustn/exper\enoevviUbrin�to�h���yk/ ofLauderda|en�wideas,crea�eapproaches, c n` and fresh oppo�un\tiestomeet the �nenc\a\management andaccountability challenges before the City of Lauderdale. We are confident that our technical approach, insight, and resources will result in unparalleled client service for the City of Lauderdale. For ease of evaluation, the structure of our proposal precisely mirrors your RFP section titled, Content of Quote. We are eager to work with you and welcome the chance to present our proposal to the you or entire management team. If you have any questions about our offerings, please do not hesitate to contact me via phone 612-397- 3266 or email Christopherknopik@claconnect.com Sincerely, CliftonLarsonAllen LLP Christopher Knopik, CPA, CFE Principal ©2017 Cliftonl_arsonAl en iii WEALTH ADV SORY I OUTSOURCING EXECUTIVE o�UU������o�»�=~~.~..-'' hy should the City of Lauderdale choose CLA? At CLA, we develop sincere relationships with our clients; expressing our genuine interest in their respective industries;\nvest\nghee/\ \nour personnel resVuro�.Through th�vv approech,ehavegrowntobecomeoneof the leading professional ' services firms in the nation. We have strong leadership and talent, commitment, and enthusiasm to provide our governmental clients excellent service in a cost-effective manner. We commit to providing you a high level of personalized, responsive service. Communication is as important to us as it is to you. Understanding your needs We respond to your stated needs in a thorough and easy -to -follow manner. We understand your most important and relevant needs are: • A team of professionals carefully -selected for compatibility with the City of Lauderdale's needs and circumstances — Your service team understands the strategic, operational, and regulatory issues impacting local governments. These professionals dedicate a substantial percentage of their time assisting public sector entities with financial, regulatory, and information security matters. • Efficiency Ourgoa|\stoprovid�exceptiona\d\entsen/ioeatthe!ovvestpossib|ecost.AvveU'p|anned — \ d �eteam�i||minimiz�d\srup�iontoyour�a�and andvve|\'executedengagementbyanexperenc� sen/ enable timely completion of all de\i»erab|cs' tteam with enthusiasm and • Industry experience --Byengaging [�,you vvi||beserved byanengagemen desire to meet and exceed expectations. We are confident that our industry experience will reveal new ideas, new approaches, and new opportunities for City of Lauderdale. Our competitive edge VVeare\o�a||–A||of�h�p�rsonne|ass\�nedtoyourengagement team are located \n[dtyorstate name], • without additional constraints for travel and so we are available to meet with you at your request additional costs ' Oneof theindicators of audit quality is principal/staff ratio. City of • A high principal/staff ratio – n\ attention count on one point of contactChris Knopik, and greater principaa ent\on than many l� 6 allowsCLA to provide a high level of executive other firms provide. Our principal/staff ratio ofo' attention with national reach and resources. • A national firm with areas of specialization – We have the internal resources to help you with complex issues. t retention CLAhas anannual retention rate vvhichistied • Anatimne\Mrrnm/ith�pproxinmete|y�8percen r en on– fortheh\ghestrateamongpuNicaccounting firms. You will see familiar faces on the team year after year, with less time spent byyou trainino/or\endng a new team. training/orienting • Competitive professional fees – CLA's professional fees are comparable to other national firms, and we have national resources available to assist with local engagements. • Attention to your needs – City of Lauderdale will be an important client of CLA. There will be a significant amount of principal and manager involvement in your engagement. • Meeting reporting deadlines – We have a record of providing outstanding service to our governmental clients and issuing our reports within the requirements we discussed on the phone. In short, CLA commits to each of our clients and to each other to: • Bring forth the full breadth of our resources and capabilities to our clients • Do it right the first time – on time and on budget • Deliver with a can -do attitude and spirit of innovation FIRM OVERVIEW CLA is a professional services firm delivering integrated wealth advisory, outsourcing, and public accounting capabilities to help enhance our clients' enterprise value and assist them in growing and managing their related personal assets — all the way from startup to succession and beyond. The CLA Promise Our interactions with you are designed to support your goals and dreams and impact your success. roviAlsio Our professionals are immersed in the industries they serve and have specialized knowledge of their operating and regulatory environments. With over 5,000 people, more than 100 U.S. locations, and a global affiliation, CLA brings a wide array of strategies to help clients in all markets, foreign and domestic. og. 60+ years in business More than 100 locations nationwide j ion in revenue r. Leading professional services firm WEALTH ADVISORY 1 OUTSOURCING 1 D LiDNG • • • Including: 600+ state and local government professionals WEALTH ADVISORY 1 OUTSOURCING ©2017 CliftonLarsonAllen LLP 1 2 Location fro - Which Work will be Performed Your engagmenet will be managed from our Minneapolis, Minneosta Office. The Address of the office is as follows: CliftonLarsonAllen LLP 220 South Sixth Street Suite 300 Minneaplis, MN 55402 Number and Nature of Staff to be EmpAo‘i d A breakdown of the personnel to be employed in this engagement is included in the charte below: Principal Manager Senior Associate Size of Government Audit Practice 2 1 1 1 1 full time; 1 part time 1 full time 1 Full time 1 full time Serving Governmental Organ'izatiolls at CLA Approximately 42 principals Approximately 600 professionals Spend between 80 and 100 percent of their time serving governmental organizations Provide audit, tax, and related services to more than 2,100 government organizations nationwide ©2017 CliftonLarsonAllen LLP 1 3 WEALTH ADVISORY 1 OUTSOURCING 1 f -al. AND aMISULITi\11-2, UNDERSTANDING YOUR OPERATIONS AND ENVIRONMENT Governmental experience CLA offers the credibility, reputation, and resources of a leading profesiona\semioesfinn--vvithoutsacnfiong the smaU/DnntouchVVe bhn� unsurpassed levels ofte�hn\ca| exceUenc� commtmentand dediction to our 'successful CPA firms serving governmental entities. Our strong clients, which have made us one of the most reputation for serving state and local government units providesthe CityLauderdaleof the confidence in their decision to select CLA as their professional service provider. CLA has one of the largest governmental audit and consult�in�pnact\cesin�hecount�serving more than 2,lOO governmental clients nationwide. Public sector clients represent approximately one-quarter of all firm -wide �\ |t revenue, and each of the government services team members are thoroughly versed in the issues cr c� o complex governmental entities. Percent o To al Revenue by indibistilt Sector Private Sector $ 93M Public sector Health Care $91.4M Financial institutions $60.1M Other� ^ Health Care 12% Hrianiciaf Institutions 890 * Above chart is based on FY16 revenue As a CPA firm experienced in serving state and local units of government, we are very aware of the financial and legal compliance requirements that government officials are faced with daily. This creates complexities and service issues within a unique operational and regulatory environment. Because of our experience, we have become adept at providing our clients with insights in this environment not typical of other CPA firms. Ourprofessionals have deep, technica|experience inserving governmenta\ent�ies.\nfact,CLAhasgrovvn1ronn serving a handful of governmeclients nt U tstonnorethan2,1OOannua\governnnenta|engagenments.Any[PAfirm can provide audit and accounting services, \ces but few specialize in the area of accounting and auditing for local government entities like we do. WEALTH ADVISORY I OlJTSOURCING Municipal Audit Experience The City will be served by knowledgeable CPAs who are committed to serving local governmefltS This is our focusit~ is not an"off-season" sideline. Our firm has more than 60 years' experienceauditing. in government auditing. Our –er\enceincludes providing auditing and consulting services to more than 300 governmental entities across Minnesota. In addition to audit serviceswe have assisted our government organizatioflS with the following services: • Assistance in retaining the Certificate of Achievement for Excellence in Financial Reporting Award • Tax consultation availability for income, sales and use, and payroll related matters • Close monitoring of the ongoing activity of the Minnesota Legislature to keep abreast of the latest legislative intents and proposals in order to be a resource to our clients when they are evaluating the impacts of pend\ng|eg\s|stion. • Telecom expenditure analysis to save clients' money! � Affordable Care Accompliance. • Utility rate studies. ti assistance and staffing, with safeguards in • Human resources and short-term and long-term ac�oun n� place to ensure independence is maintained. industry participation CLA actively supports industry education as a thought leader and industry speaker. Our firm focuses on supporting the euc educational needs of the industry through nationally sponsored trade events. Our team of governmental professionals is sought after, both as educators and asexperienced speakers who are invited to speak and teach at major professional events by leading trade associations. Thought leadership and industry information CLA goes beyond the numbers and offers value-added strategies. You will hear from us throughout the year. We send periodic email publications and host webcasts to keep clients and friends of the firm informed of relevant industry updates Below are just a few of the resources we offer: • State and Local Government Perspectives — A periodic e -newsletter providing news, tips, strategies, insights,andupd�t�sonre�u!atoryandindustry\ssuesasvve||essubjectsre|evanttogovernmententities. • National industry webcasts — Web -based seminars bb d des\gned to provide information on upcoming industry trends, accounting, tax, risk, and other issuesin either the accounting or public sector industry. Many of webcasts are complimentary and some provide attendees with an opportunity to obtain CPE credit' �s d workshops -- We share our industry knowledge and experience by • Speaking engagements an presenting at national, regional,local events, well as hosting our ovvn industry events in various markets. We provide quality insand \gocan d education in the areas of improving profitability, reducing risk, building business value,and planning for succession. p � /n^ersonevents--C~`'sf|agsh\peventistheAnnua|GovernmentTra\n\ngAcademy,he\deechyearthe i first Friday in March. Provides 8 hours of CPE credit and a diverse range of top cs, from fraud and internal controls, to information technology and generations in the workforce. Investment Advisory Services offered through [8ftonLarsom4/le n Wealth Advisors, LLC, an SEC -registered investment advisor. You can register for our webcasts and find our extensive resource library on our website, CLAconnect.com. ©2017 CliftonLarsonAllen LLP 5 WEALTH ADVISORY I OUTSOURCING Additional services In addition to the services outlined in this proposal, CLA collectively offers a wide breadth ofh\ghly'custombed services and capabilities to meet our clients' wants and needs, including a sampling of the following: • Financial statement and forensic audits • Fraud risk assessment and investigatiOnS • lnternal audit, risk assessments, and evaluations • Strategic, financial, and operational consulting • lmplementatiOfl assistance for complex accounting standards • Outsourced accounting and public administratiOn • ACA Reporting • Strategic, business, and capital planning • Operational and financial systems consulting • Organizational and financial health assessment • Operations and performance improvement • Training and educational seminars • Self-insured medical and PBM claim audits • Telecom cost savings assessments • lT security and network vulnerability assessments We pride ourselves on taking the initiative to meet each and every need of our clients, and therefore are always prepared to take on additional projects. However, independence is our first concern when providing additional services. Independence can easily become impaired when providing consulting services; therefore, we do not provide any services to our audit clients beyond those allowed. If additional work is requested by City of Lauderdale outside of the scope of the audit, we will discuss with you our proposed fee for additional services prior to beginning the new services. Same of our Governmental Client List CLA serves over 300 governmental clients in Minnesota, a partial listing of our governmental clients for the fiscal year ending December 31, 2016, follows: Cities, Towns City of Adams City of Albert Lea City of Alden City of Austin City of Avon City of Barnesville City of Baxter City of Bigfork City of Brainerd City of Brandon City of Brooklyn Park City of Browns Valley City of Buffalo City of Carlos City of CI a rks Grove City of Conger City of Courtland City of Crosby City of Crosslake City of Deerwood City of Delano City of Dexter City of Elk River City of Eden Prairie City of Elkton City of Garfield City of Garrison City of Gem Lake City of Glencoe City of Grant City of Greenwood City of Hastings City of Hayfield City of Hopkins City of Independence City of Ironton City of Kimball City of Kenyon City of Lake Saint Croix Beach City of Lakeville City of Lester Prairie City of Little Canada City of Littlefork City of Mahtomedi City of Menahga City of Minnetonka City of Minnetrista City of Moose Lake City of North Branch City of Onamia City of Orono City of Ortonville City of Owatonna City of Pequot Lakes City of Ranier City of Redwood Falls City of Royalton City of Sauk Centre City of Stillwater City of Warren City of Windom Courtland Township - es sh Vill- e ntinu Bennington Township Beauford Township Buffalo Township City of Rice Lake Foster Township Franklin Township Grafton Township Greater Blue Earth River Basin Alliance Janesville Township La ketown Township Lincoln Township Mapleton Township Marysville Township Prairieville Township Ravenna Township Sylvan Township Town of May Turtle Creek Watershed Vernon Center Township West Newton Township White Bear Township Windom Township Housin Authorit Austin Housing &Redevelopment Authority Brainerd Housing &Redevelopment Authority Crosby Housing &Redevelopment Authority Crow Wing County Housing & Redevelopment Authority Moose Lake Housing & Redevelopment Authority Mower County Housing & Redevelopment Authority Minneapolis / St Paul Housing Finance Board Owatonna Housing & Redevelopment Authority Pu • • ies Aitkin Public Utilities Commission Brainerd Public Utilities Central Minnesota Municipal Power Agency City of Austin -Utilities Delano Water, Light & Power Commission Garrison Kathio W Mille Lacs Glencoe Light And Power Commission Madelia Municipal Light And Power Midwest Consortium of Municipal Utilities Owatonna Public Utilities Rochester Public Utilities Sauk Centre Public Utilities Commission Serpent Lake Sanitary Sewer District Stillwater Board of Water Commission Water & Light Commission of Moose Lake Counties and Related Entities Beltrami County Benton County Central MN Community Countryside Public Hea Des Moines Valley He Douglas County East Central Regional Horizon Public Health Dodge County Corrections Agency Ith Services alth and Human Services Development Commission s Gateway Corridor Commission Hennepin County Environmental Services (AUP) Human Services of Faribault & Martin Counties Itasca County Jackson County Ka na bec County Kanabec-Pine Community Health Services Lincoln County Mower County Nobles County Pine County Pope -Douglas Solid Waste Ramsey/ Washington Suburban Cable Commission Ra msey County Internal Audit Region 4 South Adult Mental Health Rice County Rice -Steele Consolidated Dispatch Southeast Minnesota Violent Crime Enforcement Team Steele County Southwest Adult Mental Health Consortium Swift County Todd County Todd Soil & Water Conservation District Viking Li brary System Washington County Western Lake Superior Sanitary Sewer District Wright County rotection Entiti Alexandria Firemen's Volunteer Relief Association City of Hastings Fire Relief Association Courtland Fire Relief Association Delano Fire Department Relief Association Eden Prairie Firefighters Relief Association Emily Firemen's Relief Association Ironton Fire Department Relief Association Lewisville Fire Relief Association Mahtomedi Fire Relief Association Pequot Lakes Fire Relief Association Sauk Centre Fire Department Relief Association The Buffalo Firemen's Relief Association Other Governmen _ dal Districts AlbertLea Port Authority Austin/Mower County Home Ownership Fund Austin -Mower County Area Transit Capital City Properties CedarRiverWatershed District Destination Medical Center Corporation Hopkins Police Department Lower Pha len Creek Project Metropolitan Airports Commission Minnesota Armory Building Commission Minnesota Senate National Center For Food Protection & Development Port Authority of the City of St. Paul River Riders Public Transit Higher Education Minnesota State Colleges &Universities (1 Campus and System -Wide Audits) GFOA Certificate Program CAFR ©2017 CliftonLarsonAllen LLP 1 7 WEALTH ADVISORY 1 OUTSOURCING 1 „61T;t17, CONSULITNG REFERENCES CLA offers its clients the best of two worlds — a firm with national governmental experience, complemented by a local team dedicated to accessibility and responsiveness. We are pleased to provide you with the following references, who can describe their experience in greater detail. City of Avon City of Stillwater City of Little Canada Avon, sting I City Minnesota Ms. Ati Jodi Clerk/Admstrator Stillwater, Minnesota Ms. Sharon Harrison, Finance Director ittle Canada, Minnesota Ms. Sharon Provos, Finance Director j it -t 320-356-7922 651-766-4035 Term of Engagement: Current Term of Erigagemerit: Current and 20+ years and 20+ years Term of Engagement: 2014 — Current ©2017 CliftonLarsonAllen LLP I 8 EALTH ADVISORY OUTSOURCING 1 LICENSE TO PRACTICE CLA is duly licensed to practice public accountancy in the state of (STATE) and other states. A copy of our state license is provided below: 1,74,4.41 P ,ErPTP:araltVRI,45319.M.Pahilhagoaaltatat.t. Def 4 inuttorda BOARD OF ACCOUNTANCY 65 EAST SEVENTH PLACE, SUITE 125 6 ST. PAUL MINNESOTA 551 CPA Finn Permit 00963 Expires 12/31/2017 CliftonLarsonAllen LLP. ATTN: Harold Dahl 220 S 6th St Ste 300 Minneapolis, MN 55402 Jikrria „ttt f 'Ituesrita BOARD OF ACCOUNTANCY 85 EAST SEVENTH PLACE, SUITE 125 . ST. PAUL, MINNESOTA 55101 CPAFI Perrflit State of Minnesota Permit Number 00963 Expires 12/31/2017 ©2017 C iftonLarsonAllen LLP I 9 'E/ LT 1 OUTSOURCING 0.1::01.9S G ENGAGEMENT TEA'M EXPERIENCE An experienced engagement team has been aligned to provide you with the mosvalue for your organization. The team members have performed numerous engagements of this nature and will commit the resources necessary to provide top quality service throughout the engagement Following are our proposed management team members: Engagement Team Member Christopher G. Knopik, CPA, CFE Darwin Viker, CPA John Lorenzini, CPA Lucas Chase, CPA Troy Gabier, CPA Role Engagement Principal Quality Assurance Principal Engagement Manager Senior Associate n -Charge Associate Detailed biographies are available in the foliowing pages of this Roles a responsibilities Engagement�'''—'— — Christopher G. Knopik, CPA, CFE will have overall engagement responsibility including the engagement, developing the audit approech, supervising staff, and maintaining client contact throughout the engagementand oughout the year. ChrisKnopik is responsible for��a| client satisfaction and the � through the deployment of all required resources and continuous communication management . engagement team. Quality Assurance Principal — Darwin V\ker, CPA will complete the quality review of all work performed and of all audit reports prior to issuance. The focus of this review is to confirm adherence to industry and firm quality control guidelines and to make sure the work performed supports the audit opinions issued. Engagement Manager — John Lorenzini, CPA will act as the lead manager on the engagement. In this role, John will assist the engagement principal with planning the engagement and performing complex audit areas. He will perform a technical review of all work performed and is responsible for the review of comprehensive annual financial report and all related reports Senior Associate— Lucas Chase, CPA will be responsible for the day to day activities for this engagement, including the supervision of all staff assigned In-Charge/Associate — Troy Gabler, CPA will assist the audit team in documenting and evaluating general computer controls and IT application controls. /\dditk/no/Sto~� We will assign additional staff to your engagement based on your needs and their experience providing services to state and local governments. Ideally, the staff assigned to your team will be from one of our 13 Minnesota offices with state and local government as their industry focus at CLA. WEALTH ADVISORY I OUTSOURCING Engagement Team Bios Christophe Pt::)sition Functional Responsibility '<nopik, CPA, CFE Audit it ri ci a Chris will oversee all engagement responsibilities for the City of Avon. Professional Certifications Professional Affiliations Education Certified Public Accountant, national certificate) • American Institute of Certified Public Accountants, member • Minnesota Society of Certified Public Accountants, member • Minnesota Government Finance Officers Association, member • Association of Certified Fraud Examiners, member • National Association of College and Universities Business Officers, member licensed in Minnesota; Certified Fraud Examiner Years of Experience Relevant Experience Relevant Continuing Professional Education 14 Bachelor of Science Accounting, Bemidji State University, M nnesota Chris y works exclusivel with state and local government clients (including: cities, owns, counties, colleges and universities, and special districts) and has extensive t. experience with single audits of federal grant programs underthe Uniform Guidance. A sampling of his governmental clients include: • City of Avon • Cit y of Brooklyn Park (GFOA Certificate Program - CAFR) City of Delano, including Fire Relief Association • Delano Public Utilities f • City of Eden Prairie (GFOA Certificate Program CAFR), including Fire Reye Association City of Independence • City of Gem Lake • City of Greenwood • City of Hastings (GFOA Certificate Program - CAFR), including Fire Relief � Association • Cityof Stillwater (GFOA Certificate Program - CAFR) Stillwater Board of Water Commissioners City of 1VI ahtomed (GFOA Certificate Program -- CAFR), including Fire Relief Association City of Little Canada (Converted to CAFR for 2015) • Port Authority of the City of St. Paul • Minnesota State Colleges and Universities • White Bear Township(GFOA Certificate Program -- CAFR) • GFOA Certificate Program Reviewer • Federal Single Audit Internal Training CLA Local Government Training Academy Annual A&A updates • • VEALT ADVISORY I OUTSOURCING Darwin ViIcer, CPA . Position Functional Responsibility Professional Certificatioris Professional Affiliations Quality Review Principal Darwin will ensure that all attestation standards are met, and provide "another set of eyes" on the work. Certified Public Accountant, licensed in Minnesota Ed ca • AICPA Technical Issues Committee • Minnesota Association of School Business Officials, member • Served on various accounting committees established by the Minnesota Department of Education • American Institute of Certified Public Accountants, member • Minnesota Society of Certified Public Accountants, member • Governmental Accounting and Auditing Committee, Minnesota Society of Certified Public Accountants Bachelor of Science, Accounting, St. Cloud State University Years of Experience Relevan Relevant Continuing Professional Education 33+ Darwin has extensive governmental auditing and accounting .including cities, , and oversaw all governmental engagerrients out of the Austin °file!, cities, school districts, education districts, cooperative education districts, and charter schools: Darwin is currently a principal in the A&A Quality Assurance group, performing quality reviews of governmental assurance and accounting engagements. Throughout Darwin's career, he has been a frequent presenter at various events including MASBO events, the ESV Region IV annual spring conferences, and in-house seminars. O MN Society of CPAs School District Audits Conference O MN Society of CPAs Local Government Audit Conference O MN School Districts internal training O Government Training Academy (client seminar, instruct and attend) O Annual A&A updates OUTSOURCING Atiarr,. TAX„ AND coNSULTING C)2017 CliftonLarsonAllen LLP [ 12 John Lorenzini CPA Position Functional Responsibility Professional Certifications Professional Affiliations Engagement Manager John will co -manage all fieldwork personnel and resolve any technical and reporting issues for the audit. Certified Public Accountant, licensed in Minnesota Education Years of Experience Relevan Experience = Minnesota Government Finance Officers Association, member = American lnstitute of Certified Public Accountants, member • Minnesota Society of Certified Public Accountants, member Bachelor of Science, Accounting, St. Cloud State University, Minnesota 9 John has experience in public governmental clients Prior Lake -Savage Area Sch()c)ls (ASBO award recipien Roseville Area Schools Eden Prairie Schools (ASBO award reciPient) Hopkins Public Schools (A5B0 award recipient) City of Eden Prai works with Relevant Continuing Professional Education (Continued Below) Association City of Hopkins (GFOA Certificate Program — CAFR) City of Hastings (GFOA Certificate Program — CAFR), including Fire Relief Association City of Minnetonka (GFOA Certificate Program — CAFR) � Single Audit Trining • Yellow Book Tr\ning � MN School Districts internal training � CLA Government Trining Academy � Government conference internal training = Annual A&A updates , including Fire Relie ourazVnoms|mim,IT;nAX'AND, cmNsuLTINs ©2017 CliftonLarsonAllen LLP I 13 Lucas Chase, CPA F'osition Functional Responsibility Professional Certifications Professional Affiliations Education Years of Experience Relevant Experience Senior Associate Lucas will be the day-to-day in -charge for the audit. Certified Public Accountant, licensed in Minnesota American Institute of Certified Public Accountant, member Bachelor of Science, Accounting, Bemidji State University, Minnesota 5 Lucas works exclusively with state and local government clients (including: cities, towns, counties, colleges and universities, and special districts) and has extensive experiencewith audits under the Uniforminclude: Wayzata Guidancefor federal grant programs. A sample of past and current clients, Wayzata Public Schools (ASBO award recipient) City of Hastings (GFOA Certificate Program — CAFR), including Fire Relief Association City of Elk River (GFOA Certificate Program — CAFR), including Fire Relief Association City of Lakeville (GFOA Certificate Program CAFR), including Fire Relief Association • Washington County (GFOA Certificate Program — CAFR) City of Eden Prairie (GFOA Certificate Program —CAFR), including Fire Relief Association City of Hastings (GFOA Certificate Program — CAFR), including Fire Re Association City of Minnetonka (GFOA Certificate Program — CAFR) City of IVI innetrista (GFOA Certificate Program — CAFR) City of Mahtomedi (GFOA Certificate Program — CAFR), including Fire Relief Association City of Stillwater (GFOA Certificate Program — CAFR) Port Authority of the City of St. Paul White Bear Township (GFOA Certificate Program — CAFR) O Minnesota Zoological Garden O Port Authority of the City of St. Paul O Single Audit Training O Yellow Book Training O MN School Districts internal training O Government conference internal training O Annual A&A updates Relevant Continuing Professional Education (Continued Below) OUTSOURCING 1 AUDi 1, TAX, AND coNsup-iNG ©2017 CliftonLarsonAllen LLP 1 14 Position Functional Responsibility Pro essi l Education Associate Troy will assist in the day-to-day tasks for the Entities audit. Public Accountant, licensed in Minnesota • BS, Accounting, St. Cloud State Relevant Experience Relevan Continuing Professional Ed Licatis SORY ( OUTSOURCING I AUDI: -„y • City of Hastings (GFOA Certificate Program — Association • City of Elk River (GFOA Certificate Program Association • City of Lakeville (GFOA Certificate Program Association • Washington County (GFOA Certificate Program — CAFR) • City of Eden Prairie (GFOA Certificate Program —CAFR), including Fire Relief Association • City of Hastings (GFOA Certificate Program — CAFR), including Fire Relief Association • City of Minnetonka (GFOA Certificate Program — CAFR) • City of Stillwater (GFOA Certificate Program — CAFR) • White Bear Township (GFOA Certificate Program — CAFR) • City of Lake St. Croix Beach CAFR), including Fire Relief — CAFR), including Fire Relief — CAFR), including Fire Relief • Single Audit Training • Yellow Book Training MN School Districts internal training Government conference internal training Annual A&A updates ©2017 CliftonLarsonAllen LLP 15 Continuity of service We are committed to providing continuity throughout this engagement. It is our policy to maintain the same staif throughout an engagement, providing maximum efficiency and keeping the learning curve low. We are also flexible in exploring alternative strategies to non -mandatory rotation policies. U| provide summaries of suggested In any business,however, turnover is inevitable. When it happens, we will i �s prior VVehaveanadequatenumberofqua\Uledsta� nep|ac�mentsandvvU|d\s�uss re-��s�nme . members to provide City of Lauderdale with top service over the term of the engagement CLA is committed to maintaining high staff retention rates, which we believe are a strong indicator of service quality.Continuity resuhs\nincreased efficiency and qua\�ybecause staff assigned tothe engagement vviUnot have to gothrough a"|earning curve" vvithannual engagements oreach new pr�ecL.Client staff spends less time orienting the engagement team'and more time working toward goals. With a solid, steady engagement team, each iear brings the additional benefits of trust and faHigh members have the resources they need to perform their tasks and maintain a positive work/life balance. Staff Rotel ton Compa 90 5 80 co 2,) m � =' 70 em. 60 2014 Industry average* CliftonLarsonAllen *Industry average for professional "er»es firms exceeding $100 million in revenue. Use of subcontractor VVhUewearenotasmaUorm\nority+zwnedbus\ness, we are committed to utilizing the services of such firms whenever possible. This includes using small anrminority-oxmnedbusinessesassuboontnsctors,asweUas vendors. For this engagement, however, we do not foresee using any subcontractors. CLA strives to fill its professional positions with the best and most experienced accountants regardless of race or gender. ©2017 ClittonLarsonAllen LLP I 16 OF INDEPENDENCESTATEMENT CLA hereby certifies that it is independent with respect to the City of Lauderdale, Minnesota, as defined by Government Auditing Standards and U.S. generally accepted auditing standards. In addition, there are no obligations or interests that might conflict with the best interests of the City, or any of its component units (if applicable). CLA is not aware of any professional relationships with the City that would result in a conflict of interest, currently or in the past 5 years. In addition CLA will notify the City of any additional professional relationships entered into during the period coving this proposal. CLA has detailed procedures in our Audit & Accounting Manual to foster compliance with independence requirements and to avoid other conflicts of interest. Our policies are extensive and designed to meet the requirements of the AICPA, the U.S. Securities and Exchange Commission (SEC), the PCAOB, state licensing agencies and GovernmentAuditiflg Standards. Some of the key elements of our policies include: • lndependence training for all professionals. • Annual written representations of independence from all personnel who perform client services. • Extensive client and engagement acceptance and continuance policies. • Separate sections in our manual specific to independence over Government Auditing Standards engagements. • Requirements for confirming independence of outside accounting firms and independent contractors • Maintenance of a firm -wide client list and a restricted entities list. PROFESSIONAL FEES Ourfees are based on the timely delivery of services provided, the experience of personnel assigned to the engagement, and our commitment to meeting your deadlines. CLA understands the importance of providing our clients with value-added approaches. We propose as part of our fee, is to be a resource to you, throughout the year, thiswill allow us to review and discuss with you the impact facing and how they should be handled. new accounting issues, as well as any other business issues you are c n� This level and frequency of interaction will no doubt enable CLA to help you tackle challenges as they come up, and take full advantage of every opportunity that presents itself. pr.(3fessictrlai Fees 201.7 2018 2019 Audit and Preparation o Financial $18,500 $18,750 Statements Annual Maintenance of Capital Aset Records Completion of the Annual TIF Reporting form (1 District) Completion ofthe Annual State Reporting Form 500 550 600 450 475 500 400 350 375 Tc)tal $19,800 $20,150 We have found over the years that our clients don't like fee surprises. Neither do we. We commit to you, as we do all of our clients, that: • We will be available for brief routine questions at no additional charge, a welcome investment in an on- going relationship. = Any additional charges not discussed in this proposal will be mutually agreed upon up front. We will always be candid and fair in our fee discussions, and we will avoid surprises. Fee considerations The fee proposal is based on the following: 8 City of Lauderdale personnel will provide assistance periodically throughout the year and during the assurance fieldwork with regard to account analysis and provision of year-end account reconciliation workpapers and schedules. 8 City of Lauderdale personnel will prepare the year-end tax workpapers and schedules to the extent performed in prior years, which we will complete, review, and examine. � The assurance reports will be delivered in accordance with City of Lauderdales' deadlines. =� Satisfactory completion ofour firm's normal client acceptance procedures. Professional standards and regulations currently \neffect. Weresen/ethe r ight to modify your propose d fee if professional standards or regulations change for any engagement period. = No significant changes in the operations of City of Lauderdale subsequent to the date of this proposal. WEA TH ADVISORY I OUTSOURCING AUDIT, TAY,:, AND CaNSULTING Ongoing consultation We do not anticipate City of Lauderdale will receive additional billings related to the annual audit procedures,as we anticipate cooperation from staff and receipt of information for timely completion of your audit. It is also our policy not to bill you for routine telephone calls. Our quoted fee includes routine general consultation throughout the year, however, if you seek a written opinion, or if the issue requires us to perform research, we will bill you at our standard rates for these services. We will discuss these fees with you before we conduct our work. We have a 24-48 hour response policy to return calls/emails from your supervisory committee, board, or management to provide effective and timely communication. CLA's personnel are always available to provide assistance by telephone without additional cost to you. If the person you need to talk to is not available at the time you call, we will contact him/her and have him/her get back to you. We have a number of qualified principals on ourstaffthat can provide you with timely and competent assistance. For your convenience, we have a toll-free number for this purpose: (enter toll-free number). Additionally, in order to provide the most direct access to your team, we will provide the cell phone numbers of your engagement principal and audit manager upon acceptance of our proposal. Our last word on fees — we are committed to serving you. Therefore, if fees are a deciding factor in your selection of an accounting firm, we would appreciate the opportunity to discuss with you the scope of our audit plan. At CLA, it's more than just getting the job done. 2017 CliftonLarsonAllen LLP 19 QUALITY CONTROL PROCEDURES ������ K�����K� K�E��UE��� U���U���K�~x Th�����er�����������p���a���p��\���em��\����a �m and�sstrongev\denceofourcomm�menttotechn\ce| firm can re�e�e.VVeare proud ofthisaccomplishment excellence and quality service. The full report is provided on the following page. In addition to an external peer review, we have implemented an intensive \nternal quality control system to provide reasonable assurance that the firm and our personnel comply with professional standards and applicable legal and regulatory requirements. Our quality control system includes the foliowing: • A quality control document that dictates the quality control policies of our firm. In many cases, these policies exceed the requirementS of standard setters and regulatory bodies. Firm leadership promotes anddemonstrates onstratesacu\tuneofqua\\tythat\spen/asivethroughoutthefimonitor adherence to our policies and procedures, and to foster quality and accuracy in our services, internal inspections are performed annually. • Quality control standards as prescribed by the AICPA. The engagement principal is involved in the d professional planning, fieldwork, and post -fieldwork review. In addition, an appropriately experienced performs a risk-based s�condrev\evvofthe engagement prior toissuance ofthe repoMs' t H\r\ngdeo\s\onsandp~~—'`ss\ona\deve\opmentprogramsdesignedsopersVnne|possessthecompeence, oap w abUities, and commitment toethical principles, \nd�udin�\ndependence,inte�r\�and objectivity, to perform our services with due professional care. • policies. An annual internal inspection program to monitor compliance with CLA's quality controlpo ces. Workpapers from a representative sample of engagements are reviewed and improvements to our practices and processes are made, if necessary, based on the results of the internal inspection. \ Strict adherence tothe A|CPA/srules ofprofessional conduc�vvhichsped�ca|�require mamca\nn@ the e • confidentiality of client records and information. Privacy and trust are implicit in the accounting profession, and CLA strives to act in a way that will honor the public trus. • single audit reviewer,A requirementthat all single auditen�a�ements be reviewed by a designatedthereby conrm� confirming i in compliance with the standards set forth in OMB Uniform Guidance. Cherry Bekaert System Review Report To the Principals of CliftonLarsonAllen LLP and the AICPA National Peer Review Committee We have reviewed the system of quality control for the accounting and auditing practice of CliftonLarsonAllen LLP (the "firm") applicable to engagements not subject to PCAOB permanent inspection in effect for the year ended July 31, 2016. Our peer review was conducted in accordance with the Standards for Performing and Reporting on Peer Reviews established by the Peer Review Board of the American Institute of Certified Public Accountants. As a part of our peer review, we considered reviews by regulatory entities, if applicable, in determining the nature and extent of our procedures. The firm is responsible for designing a system of quality control and complying with it to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. Our responsibility is to express an opinion on the design of the system of quality control and the firm's compliance therewith based on our review. The nature, objectives, scope, limitations of, and the procedures performed in a System Review are described in the standards at www.aicpa.org/prsummary. As required by the standards, engagements selected for review included engagements performed under Government Auditing Standards, audits of employee benefit plans, audits performed under FDICIA, and examinations of service organizations [Service Organizations Control (SOC) 1 and SOC 2 engagements]. In our opinion, the system of quality control for the accounting and auditing practice of CliftonLarsonAllen LLP applicable to engagements not subject to PCAOB permanent inspection in effect for the year ended July 31, 2016, has been suitably designed and complied with to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. Firms can receive a rating of pass, pass with deficiency(ies) or fail. CliftonLarsonAllen LLP has received a peer review rating of pass. Cherry Bekaert LLP November 21, 2016 2017 CliftonLarsonAllefl LLP WEALTH ADVISORY 1 OUTSOURCING PRPOSAL FO' PROFESSIONAL SERVICES City of Lauderdale August 2017 PROPOSAL CONTACT Jason C. Miller, CPA 952-9104455 j..miller@smithschafer.com moo Highway 55, Suite 350 I Minneapolis, wvww. smithschafer. co m A 1\4ITH+SCHAFER & ASSOCIATES, LTD. Certified Public Accountants and Consultants SUMMARY EXECUTIVE CITY OF LA -UDE ALE Smith Schafer & Associates, Ltd. is pleased to submit our proposal to provide professional services to the City of Lauderdale. Smith Schafer is a community -oriented public accounting and business consulting firm offering a thoughtful advisory relationship to cities, nonprofit organizations, businesses and individual clients. Our experience in providing government accounting services in Minnesota over the last 45 years, provides us with a solid understanding of your business environment and needs. OUR GOAL IS TO PROVIDE THE CITY OF LAUDERDALE WITH HIGH-QUALITY, TIMELY AND VALUE-ADDED SERVICES. WHY SMITH SCHAFER Smith Schafer is one of Minnesota's Top 25 Accounting Firms with an exceptional level of knowledge, insight and experience. Smith Schafer is a recognized leader in providing accounting, auditing and consulting services to the governmental industry. Our Government Service Group, comprised of numerous professionals, is committed to serving over 75 Minnesota government entities. Our team's deep experience with governments and member organizations reduces staff time and expense. Smith Schafer was recognized as a Top Workplace in Minnesota in 2017 by Workplace Dynamics, Inc. We possess a firm culture and environment stressing an entrepreneurial approach to business and continued professional growth. We believe these core factors support our very low staff turnover. Smith Schafer has been ranked no. 239 on INSIDE Public Accounting's Top 300 Firms ranking list for 2°16. IPA 300 firms are ranked by U.S. net revenues and are compiled by analyzing more than 54o responses to IPA's Survey and Analysis of Firms. We are a mid-sized firm with the expertise and resources of a large firm, but with the personal contact and close relationships you would expect from a smaller firm. With approximately ioo employees, we are large enough to have resources to keep up with constantly changing rules and regulations. The engagement team assigned to the City of Lauderdale are highly -qualified and possess the appropriate experience and expertise to effectively serve you. You will have continuous access to your engagement team. We encourage you to reach out whenever you have questions and additional fees WILL NOT be charged unless significant research is involved. The value in hiring our firm comes not only with the audit, but from our experience with your organization and the education we can provide. In summary, we will use our years of experience, training and knowledge to provide proactive, dedicated, value-added and cost-effective services to the City of Lauderdale. We have developed this proposal with the City of Lauderdale in mind, providing information that is most relevant to your current business needs. Please call if you need further information or clarification. Thank you for the opportunity to present this proposal. Sincerely, SMITH, SCHAFER & ASSOCIATES, LTD. Jason C. Miller, CPA Principal Smith Schafer is focused on providing our clients advice on auditing, accounting, taxation and consulting services that reflect their needs. Smith Schafer has been located in the Twin Cities area, providing our professional services focused on governments, nonprofit organizations, businesses, and individuals, for more than 45 years. WENT SERVILE APPROACH Understanding your city's structure and the unique accounting and tax issues you face is critical to providing sound financial advice. Smith Schafer is a recognized leader in providing accounting, tax and consulting services to local governments. We take pride in client service, which leads to maintaining solid business partner relationships with our clients' management. We strive to provide high-quality services in a timely, cost-effective manner. Our clients appreciate this approach, which is evidenced by the low level of lost clients which the firm has experienced. We encourage open communication with your management throughout the year. Additionally, we are available to meet throughout the year with your management to help us stay abreast of current operations, interim financial results and also to discuss new accounting and tax changes and plan for opportunities. We are committed to working with the City of Lauderdale to enhance our understanding of your specific city and its operations and to keep you abreast of industry and technical information affecting the City of Lauderdale. PRIMEGLOBA Smith Schafer is a member of PrimeGlobal, the third largest association of independent accounting firms in the world, giving us access to a wide range of specialists with government accounting experience and affording our staff the opportunity to provide these special skills to other member firms within the PrimeGlobal network. LICENSE 11#• PRACTICE IN MINNESOTA Smith Schafer and each of the certified public accountants employed by Smith Schafer are licensed to practice public accounting in the State of Minnesota. FIRM EXPERIENCE HISTORY & STRUCTURE OF SMITH SCHAFER Smith Schafer is a certified public accounting and consulting firm with offices in the Twin Cities, Rochester and Red Wing, providing accounting, auditing, tax and consulting services. Smith Schafer is one of Minnesota's Top 2.5 Accounting Firms with an exceptional level of knowledge, insight and experience. We have approximately mo staff who are skilled in understanding unique issues confronting our clients. Smith Schafer's Government Services Group has provided consulting as well as auditing and attest services to numerous governmental organizations since 1971. Smith Schafer's industry specialization allow us to stay on the leading edge of industry developments, regulations and opportunities, and will permit us to efficiently and effectively provide services tailored to the City of Lauderdale's needs and requirements. This level of specialization makes us uniquely qualified to provide the high-quality audit services the City of Lauderdale expects and deserves to receive. The proposed engagement team would consist of the following members of our staff, all full-time staff employed out of our Twin Cities office: Jason C. Miller, CPA - Principal Jill L. Schultz, CPA - Manager Jenna P.G. Innes - Senior Accountant Our firm places major emphasis on ensuring our team's background and capabilities are compatible with our clients' industries and specialties as well as with the client's Management Team. Accordingly, we have selected the following team consisting of competent and experienced professionals to provide professional service for the City of Lauderdale. Your engagement team will provide you the open and timely communications essential for effective engagement planning, performance and implementation. The following is the City of Lauderdale's Engagement Service Team: Jason C. Miller, CPA AUDIT PRINCIPAL Learn a little aboutJason... Expertise • Audit and attestation services • Employee benefit plan audit • Retirement plan consultation Business consultation How Jason got here • Bachelor of Arts degree in Accounting from the University of Wisconsin, Superior • Joined the Maplewood (now Twin Cities) practice in December 1994 Member • AICPA • MNCPA • North Metro Chamber of Commerce • White Bear Area Chamber of Commerce • Club Administrator - Mounds View/New Brighton Rotary Club How Jason approaches work "You cannot provide the highest quality of service to clients by taking shortcuts. Take time to find the source of problems and help fix them. Stay sensitive to the client's needs and be respectful of their time." HowJason spends time elsewhere "If you have not visited the State parks on the North Shore I highly recommend it. Camping with family in the State parks is a frequent summer activity of ours. We also enjoy playing baseball with hometown friends, tennis, biking, hiking, golfing and the less physical activities of movies and books." Jill L. Schultz, CPA AUDIT MANAGER Learn a little about Jilt.. Expertise • Audit and attest services • Financial statement presentation • Retirement plans and audits How Jill got here • Bachelor of Arts degree in Accounting from Luther College • Joined the Maplewood (now Twin Cities) practice in December 2004 Member • AICPA • MNCPA • MNCPA Young Professionals • Minnesota Council of Nonprofits • Minneapolis Chamber of Commerce • Ramsey County Sheriffs Foundation Board of Directors HowJill approaches work "Every client deserves to feel like they are your most important client and that their project is the most important thing you are working on." HowJill spends time elsewhere "I grew up in Iowa and moved to Minnesota after college in 2004.1 am married to my amazing husband, Harley, and we live in Minneapolis. I enjoy cooking, traveling reading, spending time with friends and family and watching the Twins." Jenna P.G. Innes SENIOR ACCOUNTANT Learn a little aboutJenna... Expertise • Audit and attest services • Financial statement presentation • Retirement plans and audits HowJenna got here • Bachelor of Accounting from Winona State University • Joined the Maplewood (now Twin Cities) practice in 2012 Member • Minnesota State High School Mathematics League Board of Directors • ComMUSlCation volunteer bookkeeper HowJenna approaches work "I strive to make my clients feel valued and important while providing solutions in a timely manner." HowJenna spends time elsewhere Jenna enjoys spending time with family and friends, cooking and baking, crafting, traveling and spending time outdoors. REFERENCES Smith Schafer is a recognized leader in providing accounting, auditing and consulting services to the government industry. Our Government Service Group, comprised of numerous professionals, is committed to serving over 70 Minnesota government entities. There is no greater way to define our industry expertise than through the clients we serve. We have very minimal client turnover which speaks volumes as to our expertise and client service. The following are some of our governmental clients: ENGAGEMENTS WITH OTHER CITIES REFERENCE CONTACT INFORMAT CI RK RK N WALSH 651-459-6144 • BILL MCCA 320-654-0387 AUDIT PROCESS Smith Schafer has significant experience relating to the tr sition of accounting as the successor acco t. t. We strive to make the transition smooth for our clients and pride ourselves in perfor g this process professionally and with courtesy as it relates to working with orgzation's predecessor accountant. First-year costs, related to file set-up, transition and comm ication and other out-of-pocket expenses, will be absorbed by Smith Schafer and are not included in the fees comm icated in the price section of this proposal. Audit Planning Smith Schafer is proactive in our planning approach. The goal in this phase is to gain a thorough understanding of your internal controls, processes and procedures. We identify most potential problems before the audit and thus are able to resolve issues that might otherwise impede the engagement. We utilize our planning conference to review standard changes impacting the current audit. At Smith Schafer, we emphasize planning in order to ensure an audit engagement with a minimal level of disruption to the City of Lauderdale staff. The planning phase will be performed by the Principal and Manager. During this phase we will: Assess current year activity. Review expectations of client assistance. Develop a schedule for the completion of the audit fieldwork and reporting phases of the engagement. Perform preliminary materiality determinations and risk assessment. Perform preliminary assessment of fraud factors. Assess control risk. Determine type and extent of substantive transaction and analytical review testing based on assessed level of control risk. Make inquiries of management and other employees regarding fraud in accordance with Auditing Standards. This is an excellent time for the City of Lauderdale personnel to resolve any questions they have regarding the audit. The value in hiring our firm comes from not only the audit, but from our experience with your organization and the education we can provide. As questions and concerns arise throughout the year, we encourage the City of Lauderdale personnel to contact us and draw on our knowledge and experience. AUDIT FIELDWORK PHASE We assess risks, design procedures and obtain evidence to support financial statement amounts and disclosures during fieldwork. We utilize a methodology designed for governmental units. Our process emphasizes continuous communication and training with your staff. The audit fieldwork phase will be performed by all members of the engagement team. During this phase we will: Document and test internal accounting controls through review of accounting procedure manuals and discussion with the City of Lauderdale. Update depreciation records for capital asset additions and retirements, as necessary. • Review account reconciliations and related detail. • Test the propriety of all material account balances. • Perform substantive testing of transactions of selected accounts, sample sizes to be based on assessed level of control risk. • Obtain permanent file documentation. Perform general audit procedures including compliance questionnaires and management inquires. 3 POST -FIELDWORK PHASE The reporting phase will be completed by the Principal and Manager. During the reporting phase we will: e Conduct an exit interview with management at the end of fieldwork. e Prepare the City of Lauderdale's financial statements using the audited trial balance, review the financials for compliance with GAAP and the City of Lauderdale financial statement policies. • Provide drafts of financial statements and our audit management letter. e Review financial statements, management letter and governance letter with management and make any adjustments/changes.Provide all recommendations, revisions to the financial statements and/or accounting policies and procedures, and other suggestions for improvement to the City of Lauderdale personnel. • Present Power Point financial summary (management report) and historical financial activity to the Council for the City of Lauderdale. AUDIT SAMPLES FOR PURPOSES OF TESTS OF COMPLIANCE Since each client is different and may differ from year to year, we use a variety of statistical designs in our compliance testing. The size of the sample considers many factors: size, maturity, complexity, level of oversight and prior audit findings. Ultimately, our professional judgement determines that a representative number of transactions have been selected. USE OF TECHNOLOGY • Smith Schafer is a paperless firm and will prepare workpapers electronically. For workpapers and support prepared by the City of Lauderdale, we generally request the items in electronic or scanned form. e Smith Schafer offers a secure portal to audit clients to facilitate the exchange of financial information and schedules. e Smith Schafer utilizes Computer Aided Auditing (data mining) software to supplement its audits and fraud related procedures and testing. IDENTIFICATION OF ANTICIPATED POTENTIAL AUDIT PROBLEMS At this time, we do not anticipate any potential audit problems. If problems do arise, Smith Schafer will work carefully with management to resolve the matter. TIMELINE Fieldwork - February zoi8 Drafts of Reports - March zoi8 Final Reports - April 1/018 9 Audit and Preparation of Financial Statements 20,925 75 2,250 OUT OF POCKET EXPENSES 8c MISCELLANEOUS ASSISTANCE All out of pocket expenses are included in the above schedule/fee quote. Miscellaneous other assistance related to the audit and telephone inquiries requiring a minimum amount of time are also included in the above schedule/fee quote. MANNER OF PAYMENT Progress payments will be made on the basis of hours of work completed during the course of the engagement in accordance with the firm's dollar cost bid proposal. Interim billings will cover a period of not less than a calendar month. Smith Schafer is very interested in working with the City of Lauderdale and would love to set up a meeting with you to answer any questions you may have and determine the next steps in this process. Jason C. Miller, CPA PRINCIPAL SMITH SCHAFER & ASSOCIATES, LTD. 952-92o-1455 I j •miller@smithschafer.com 7500 Highway55, Suite 35o I Minneapolis, MN I 55427 www srnithschafe.r corn LAUDE 1 ALE COUNCIL ACTION FO Action Requested Consent Public Hearing Discussion Action Resolution Work Session x Meeting Date ITEM NUMBER STAFF INITIAL August 22, 2017 Goal Setting APPROVED BY ADMINISTRATOR DESCRIPTION OF ISSUE AND PAST COUNCIL ACTION: In consideration that not all Council Members would be in attendance, staff are presenting our goals for 2017-2018 on the two topics we thought would generate the least discussion: Administration and Infrastructure. The bolded items we expect to achieve in the upcoming year. The others on the list we have in our sights and will work towards them as time and resources permit. Please bring feedback on these plans and your own thoughts on items to work on in the upcoming year. STAFF RECOMMENDATION: NFRASTRUCTURE 4-0� CO 080 - a -, . . . . , z ` 1 ' u s E •_ a u 0 w -1-1 cd ws.) u ct 00 >1% WI L L S. O -4.) � a) L E L'471 cu -4.J VI 43 C tt Z C CU11.1 cfy,. Ea a� o'5 %tp. >% 0 43cr sidewalk south of La W Tts ADMINISTRATION Contract for financial services (month end/audit prep) code enforcement LAUDERDALE COUNCIL ACTION FO' Action Requested Consent Public Hearing Discussion X Action Resolution Work Session Meeting Date August 22, 2017 ITEM NUMBER STAFF INITIAL 2018 Budget and Levy APPROVED BY ADMINISTRATOR DESCRIPTION OF ISSUE AND PAST CO CIL ACTION: First of all, please let staff know if you would like to meet to go over the budget in greater detail or learn more about how the numbers are derived. Following is the first complete draft budget. You will notice small changes in many of the numbers as staff review it in greater detail. This draft shows the budget balancing with a local levy increase of 9.8% or $56,833 or a total levy increase of 8.1% or $57,181, The overall budget increase is $51,900 or 3.9%. Last year, the fiscal disparities revenue increase of about $15,000 brought down the overall levy increase. Unfortunately, we do not have that to rely on this year as the increase was $348. There are a couple of factors driving the increase this year. • Public safety costs: Additional S16,000 • 2018 is an election year: Additional $6,000 • Internet was previously free: Additional S6,000 Following is the impact of the proposed levy on a low value home ($126,000), a median val- ue home which is S189,100 for 2018, and a high value home (S300,000). Staff factored in the market value homestead reduction at each of those price points. Included is a handout from the Department of Revenue if you would like to learn more about those calculations. If adopted as presented, the impact of the city's levy would be minimal as property tax shifts are still in play. For the upcoming year, a handful of suburbs and St. Paul are seeing sizable home value increases so they will absorb a greater share of the County's 4.3% levy increase. You will see from the County's handout that without a change in our levy, residents would see a S43 decrease on their property tax statement. The impact of the 9.8% local levy in- crease calculates to less than a $35 increase on homes valued at less than S300,000. Based on the feedback, staff will prepare additional calculations for Council consideration at the next meeting. Adoption of the levy will occur at the September 26 council meeting. As you may recall, the final levy adopted in December may be less than the preliminary levy but not more. STAFF COMMENDATION: 2018 PROPOSED LEVY IMPACTS ON LAUDERDALE HOMES City City City City City Total Levy Fiscal Disparities Net Local Levy Tax Capacity Tax Rate 2017-3.0% $708,333 $131,121 $577,212 $2,012,764 28.68% 2018-9.8% $765,514 $131,469 $634,045 $2,119,216 29.92% Median Value 2016 $186,550 Median Value 2017 $184,350 Median Value 2018 $189,100 Taxable Value x Tax % x Tax Rate = City Tax on $126,000 Home 2017-3.0% $100,100 1% 0.2868 Total Tax $287.06 2018-9.8% $100,100 1% 0.2992 Total Tax $299.49 DIFFERENCE $12.43 4.33% Taxable Value x Tax % x Tax Rate = City Tax on Median Lauderdale Home 2018: $189,100 2017-3.0% $164,192 1% 0.2868 Total Tax $470.86 2018-9.8% $168,879 1% 0.2992 Total Tax $505.27 DIFFERENCE $34.40 7.31%, Taxable Value x Tax % x Tax Rate = City Tax on $300,000 Home 2017-3.0% $289,760 1% 0.2868 Total Tax $830.96 2018-9.8% $289,760 1% 0.2992 Total Tax $866.93 DIFFERENCE $35.97 4.33% Estimated Change Fro 2017 Total Tax 01 CD 41:)• v- et) v- 47 cre) mi. yr- cl yr- .,=. V. ,;•;" ...ir i i'... 1 (,0 CO 1 . N/A CO " W cr- v- < e-... CD N. '1' v- x.- % Change in Tax on Median Valued Home County City School Other Total 2A% 2.7% 0,4% v.- 7 -0.2% 6 6 6 y- ei 6 oti; cif, ri; 7" 9: cs cii 4 , oi cti N- N. ctj ct-5 Lo 95 2.8% -3.4% v- m7t- 00 %V0- %V0- %V0- •,--- • ..--- 'V - • N T " . - N -8.4% -3.2% • -0.4% -0.4% 22% 'Cr "Ct" "I' 'd": 0 0' -ci' cO. 1 2.8% 7r . 1.0% 2.7% c",- - -: ' •:) 'sr ci5 0.3% -3.2% -0.4% -1.1% , c:' ' , :). c:*' Lc) ci\-) CO d d -,- c' ' N 6 1 %1-1 cg ,,:' (*) .010 ,--- 6 ,i -2.9% -1.2% < ...s.; . N: ,_. ..., 0--. cy-• N: .cr < 0.3% 1.3% c'l 0(0 . ,:*') . -2.8% . -2.8% -1.3% 0 P-- d ,--: - 4.3% -4.3% %V0- %V0- %V0- N 'V - -2.6% -4.1% -4.1% -6.3% -2.4% - 2.4% -2.7% 0) C3) - , - - - -3.1% -3.1% • T - • 0 C 0 co I-6 1.6 2.0% I to o 2.0% 2.0% 1.5% 1.5% 1.5% N h- N. 5, co›C ', ''„ . , `, -'-' -' C:: ) C : I, ' ,-- N-- C: : ') LO C: ) 01 C I, '• C') N-- ,---- C2 '1 i r' : '' C ',) CO CO C , l'' in C', ) ',- Payable 2017 Payable 2018 % Change City Median City Media in Median City School Estimated Value Estimated Value Value 8.3% ccl ,_ tri 6.5% 2.3% 5.1% '':-:-: ,c) 10 . . .st: 6.8% '6-9.. -Lo c.6 = -3.5% 2.6% 4.3% c :2 ' N. Lr5 c'' ' 1-.. c'' ' • a) = Co 0.3% . : ,' ' ,:t- = N- , .:) o N: c:' Z ' r•-•,. CO $333, 800 0 0100 CO C1)- 0 0 CO -c-• N- C5) co co 240,800 209,600 197,300 242,400 558;400 172,800 0 0 0) co- = co 278,700 173,900 289,800 0 0 CO co coco 246,200 208,400 255,400 0 0 N - co . 0(.0- kF)- 253,600 00 00 6) CO '17 d'' CO 229,200 200,550 184,800 227,600 578,800 168,450 227,150 0 CD 0 0 COCO tO Nk..... 0 0 CO N 187,800 229,250 194,700 234,900 Arden Hills • 621 • 623 Falcon Heights 623 Gem Lake 624 Lauderdale • • 623 Little Canada r 623 • 624 Maplewood 622 623 624 Mounds View 621 1New Brighton 282 North Oaks 621 624 North St Paul 622 -00, N N (0 (0 0 . CD (1) 0 CC St. Anthony 282 St. Paul 625 •,-- (-0 N N (0 (0 k . (1) CD L. 0 ...0 0 'Spring Lake Park 621 Vadnais Heights 621 • 624 White Bear Lake 624 White Bear Town 624 CITY OF LAUDERDALE GENERAL FUND REVENUES 2017 2016 2017 2018 Account Number Account Description Actual Adopted Proposed 101-00000-410-31010 CURRENT AD VALOREM TAXES $ 558,494 $ 577,212 $ 634,045 101-00000-410-31020 DELINQUENT AD VALOREM TAXES $ 3,597 $ - $ 101-00000-410-31400 FISCAL DISPARITIES $ 115,755 $ 131,121 $ 131,469 101-00000-410-31055 EXCESS TAX INCREMENT $ - $ - $ 101-00000-410-31900 PENALTIES AND INTEREST TAXES $ 219 $ $ TAXES $ 678,065 $ 708,333 $ 765,514 101-00000-410-32110 LIQUOR LICENSES $ $ 150 $ 150 101-00000-410-32180 TOBACCO LICENSES $ - $ 400 $ 400 101-00000-410-32190 OTHER BUSINESS LICENSES $ 2,255 $ 1,900 $ 2,000 101-00000-410-32192 HVAC CONTRACTOR LICENSES $ 1,400 $ 1,200 $ 1,200 101-00000-410-32240 ANIMAL LICENSES $ 120 $ 100 $ 100 101-00000-420-32210 BUILDING PERMITS $ 30,228 $ 15,500 $ 17,000 101-00000-420-32230 PLUMBING & HEATING PERMITS $ 8,434 $ 4,500 $ 6,000 101-00000-420-32270 RENTAL HOUSING LICENSES $ 5,335 $ 6,000 $ 4,000 101-00000-430-32261 EXCAVATING PERMITS $ - $ - $ PERMITS & LICENSES $ 47,771 $ 29,750 $ 30,850 101-00000-410-33401 LOCAL GOVERNMENT AID $ 537,502 $ 537,818 $ 539,562 101-00000-410-33422 OTHER STATE GRANTS & AIDS $ 1,198 $ 1,198 $ 1,198 INTERGOVERNMENTAL REVENUE $ 538,700 $ 539,016 $ 540,760 101-00000-410-34101 CITY HALL RENT $ 6,670 $ 4,700 $ 5,000 101-00000-410-34103 ZONING & SUBDIVISION FEES $ 600 $ 1,000 $ 1,000 101-00000-420-34104 PLAN REVIEW FEES $ 6,944 $ 4,000 $ 5,000 101-00000-410-34105 SALE OF MAPS & PUBLICATIONS $ 12 $ 25 $ 101-00000-410-34108 ADMINISTRATIVE FEES $ - $ $ 101-00000-420-34202 SPECIAL FIRE PROTECTION SERVICES $ 105 $ 600 $ 600 101-00000-420-34206 MOWING & GARBAGE CLEANUP $ - $ - $ 101-00000-430-34303 SNOW REMOVAL CHARGES $ - $ $ 101-00000-450-34780 .PARK SHELTER FEES $ 310 $ 300 $ 300 101-00000-450-34920 MERCHANDISE SALES $ 399 $ 400 $ 400 CHARGES FOR SERVICES $ 15,040 $ 11,025 $ 12,300 2015 2017 2018 Account Number Account Description Actual Adopted Proposed 101-00000-420-35101 COURT FINES & ADMINISTRATIVE PENALTIES $ 35,779 $ 45,000 $ 30,000 101-00000-420-35200 FORFEITED & SEIZED ASSETS $ - $ - $ FINES & FORFEITS $ 35,779 $ 45,000 $ 30,000 101-00000-410-36101 SPECIAL ASSESSMENTS - COUNTY $ 1,233 $ $ 101-00000-410-36102 PENALTIES & INTEREST $ 574 $ - $ 101-00000-410-36200 OTHER MISCELLEANOUS REVENUE $ 10,135 $ $ 101-00000-410-36210 INTEREST ON INVESTMENTS $ 8,500 $ 2,100 $ 5,000 101-00000-410-36230 CONTRIBUTIONS & DONATIONS $ $ - $ 101-00000-450-36230 CONTRIBUTIONS & DONATIONS (COMM EVENT $ 2,982 $ - $ 2,500 101-00000-420-36260 SURCHARGES COLLECTED $ 1,309 $ 800 $ 1,000 MISCELLANEOUS REVENUE $ 24,733 $ 2,900 $ 8,500 101-00000-410-39101 SALE OF CAPITAL ASSETS 101-00000-410-39200 TRANSFER IN OTHER SOURCES TOTAL GENERAL FUND REVENUE $ 1,340,087 $ 1,336,024 $ 1,387,924 REVENUES OVER/UNDER EXPENDITURES (0) $ FUND BALANCE - January 1 758,551 $ 780,967 $ 780,967 FUND BALANCE - December 31 780,967 $ 780,967 $ 780,967 CITY OF LAUDERDALE GENERAL FUND EXPENSE SUMMARY 2017 2016 2017 2018 Department Number Title Actual Adopted Proposed 41110 LEGISLATIVE $ 24,888 $ 27,593 $ 27,953 41320 CITY ADMINISTRATION $ 215,216 $ 216,105 $ 228,142 41410 ELECTIONS $ 22,202 $ 18,111 $ 24,851 41610 LEGAL $ 24,848 $ 23,000 $ 23,000 41910 PLANNING $ 27,883 $ 41,963 $ 47,522 41940 GENERAL GOVERNMENT BUILDINGS $ 18,832 $ 18,550 $ 26,700 GENERAL GOVERNMENT $ 333,869 $ 345,322 $ 378,168 42100 PUBLIC SAFETY 700,785 $ 727,134 $ 743,174 42400 BUILDING INSPECTIONS 34,192 $ 26,431 $ 29,105 PUBLIC SAFETY 734,977 $ 753,565 $ 772,279 43121 PUBLIC WORKS $ 90,389 $ 81,010 $ 88,049 43160 STREET LIGHTING $ 7,837 $ 7,000 $ 7,000 PUBLIC WORKS $ 98,226 ' $ 88,010 $ 95,049 45200 PARKS & RECREATION $ 76,106 $ 81,127 $ 84,428 46500 ECONOMIC DEVELOPMENT $ - $ 20,000 $ 10,000 49200 MISCELLANEOUS UNALLOCATED EXPENSES $ $ 10,000 $. 10,000 49300 OTHER FINANCING USES $ 87,655 $ 38,000 $ 38,000 OTHER $ 163,761 $ 149,127 $ 142,428 TOTAL EXPENDITURES $ 1,330,833 $ 1,336,024 $ 1,387,924 CITY OF LAUDERDALE LEGISLATIVE 2017 2016 2017 2018 Account Number Account Description Actual Adopted Proposed 101-41110-410-41030 PART TIME EMPLOYEES $ 16,500 $ 16,500 $ 16,500 101-41110-410-41220 FICA $ 1,023 $ 1,023 $ 1,023 101-41110-410-41225 MEDICARE $ 239 $ 239 $ 239 101-41110-410-41510 WORKERS COMPENSATION INSURANCE $ 52 $ 41 $ 41 PERSONNEL $ 17,814 $ 17,803 $ 17,803 101-41110-410-42010 OFFICE SUPPLIES $ 28 $ - $ 101-41110-410-42110 GENERAL SUPPLIES $ $ 50 $ 50 101-41110-410-42115 MEETINGS $ 64 $ 200 $ 200 101-41110-410-42410 MINOR TOOLS & EQUIPMENT $ $ 100 $ SUPPLIES $ 92 $ 350 $ 250 101-41110-410-43140 TRAINING & EDUCATION $ 1,040 $ 2,500 $ 2,500 101-41110-410-43310 TRAVEL EXPENSE $ 735 $ 1,200 $ 1,200 101-41110-410-43510 LEGAL NOTICES & PUBLISHING $ 1,930 $ 1,500 $ 2,000 101-41110-410-43610 INSURANCE & BONDS $ 316 $ 400 $ 400 101-41110-410-44330 DUES & SUBSCRIPTIONS $ 2,960 $ 3,840 $ 3,800 OTHER SERVICES & CHARGES $ 6,982 $ 9,440 $ 9,900 101-41110-410-45700 OFFICE FURNITURE & EQUIPMENT CAPITAL OUTLAY TOTAL EXPENDITURES 24,888 $ 27,593 $ 27,953 NOTES: Dues include Metro Cities, League of Minnesota Cities, Mayor's Association and Suburban Rate Authority CITY OF LAUDERDALE CITY ADMINISTRATION 2017 Account Number 101-41320-410-41010 101-41320-410-41020 101-41320-410-41040 101-41320-410-41210 101-41320-410-41220 101-41320-410-41225 101-41320-410-41250 101-41320-410-41310 101-41320-410-41320 101-41320-410-41330 101-41320-410-41340 101-41320-410-41420 101-41320-410-41510 101-41320-410-42010 101-41320-410-42020 101-41320-410-42030 101-41320-410-42110 101-41320-410-42115 101-41320-410-42410 101-41320-410-42420 101-41320-410-43030 101-41320-410-43090 101-41320-410-43140 101-41320-410-43210 101-41320-410-43220 101-41320-410-43250 101-41320-410-43310 101-41320-410-43510 101-41320-410-43610 101-41320-410-44040 101-41320-410-44160 101-41320-410-44325 101-41320-410-44330 101-41320-410-44370 101-41320-410-45700 TOTAL EXPENDITURES Account Description 2016 Actual FULL TIME EMPLOYEES $ 123,003 OVERTIME $ TEMPORARY EMPLOYEES $ - PERA $ 8,552 FICA $ 7,668 MEDICARE $ 1,793 DEFERRED COMPENSATION $ 308 HEALTH INSURANCE $ 17,996 DENTAL INSURANCE $ 129 LIFE INSURANCE $ 223 DISABILITY INSURANCE $ 187 UNEMPLOYMENT $ WORKERS COMPENSATION INSURANCE $ 786 PERSONNEL $ 160,646 OFFICE SUPPLIES COMPUTER SUPPLIES PRINTED FORMS GENERAL SUPPLIES MEETING MINOR EQUIPMENT & TOOLS MINOR COMPUTER EQUIPMENT SUPPLIES AUDITING & ACCOUNTING SERVICES EXPERT & PROFESSIONAL SERVICES TRAINING & EDUCATION TELEPHONE & TELEGRAPH POSTAGE OTHER COMMUNICATIONS TRAVEL EXPENSE LEGAL NOTICES & PUBLISHING INSURANCE & BONDS VEHICLE/EQUIPMENT REPAIRS RENTS & LEASES BANK FEES & CHARGES DUES & SUBSCRIPTIONS MISCELLANEOUS CHARGES OTHER SERVICES & CHARGES OFFICE EQUIPMENT & FURNITURE CAPITAL OUTLAY 729 530 3,710 81 41 $ 1,783 $ 6,874 16,720 11,644 1,520 $ 3,810 $ 32 $ 1,874 $ 365 $ 3,323 $ 218 $ 2,483 $ 952 $ 4,261 $ 494 $ 47,696 $ 215,216 2017 Adopted 2018 Proposed $ 120,987 $ 126,150 $ $ $ - $ $ 9,074 $ 7,501 $ 1,755 $ 500 $ 16,352 $ 706 $ 482 $ 200 $ 968 $ 158,525 $ 1,600 $ 200 $ 5,000 $ 200 $ 100 $ 1,000 $ 8,100 $ 9,461 $ 7,821 $ 1,829 $ 500 $ 19,172 $ 200 $ 300 $ 200 $ 1,009 $ 16 6, 642 $ 1,000 $ 500 $ 4,500 $ 200 $ 1,500 $ 7,700 $ 14,500 $ 15,000 $ 13,780 $ 16,000 $ 3,000 $ 3,000 $ - $ $ 3,200 $ 4,000 $ $ $ 1,500 $ 1,500 $ 1,100 $ 1,000 $ 3,500 $ 3,500 $ 1,500 $ $ 2,700 $ 2,700 $ - $ 1,000 $ 3,500 $ 5,500 $ 1,200 $ 600 $ 49,480 $ 53,800 $ 216,105 $ 228,142 NOTES Dues includes MCFOA, MAMA, MN GFOA, IMCA, MN City/County Management Association, Pioneer Press, Notary, RC GIS CITY OF LAUDERDALE ELECTIONS 2017 Account Number 101-41410-410-41010 101-41410-410-41040 101-41410-410-41210 101-41410-410-41220 101-41410-410-41225 101-41410-410-41250 101-41410-410-41310 101-41410-410-41320 101-41410-410-41330 101-41410-410-41340 101-41410-410-41510 101-41410-410-42010 101-41410-410-42110 101-41410-410-42410 101-41410-410-43510 101-41410-410-44370 101-41410-410-45700 Account Description FULL TIME EMPLOYEES TEMPORARY EMPLOYEES PERA FICA MEDICARE DEFERRED COMPENSATION HEALTH INSURANCE DENTAL INSURANCE LIFE INSURANCE DISABILITY INSURANCE WORKERS COMPENSATION INSURANCE PERSONNEL OFFICE SUPPLIES GENERAL SUPPLIES MINOR EQUIPMENT & TOOLS SUPPLIES LEGAL NOTICES PUBLISHING MISCELLANEOUS CHARGES (AB VOTING) OTHER SERVICES & CHARGES OFFICE EQUIPMENT & FURNITURE CAPITAL OUTLAY 2016 Actual 10,912 $ 4,128 $ 684 $ 679 $ 159 $ 15 $ 1,339 14 14 17 77 18,037 291 2,617 2,908 2017 Adopted 2018 Proposed 10,135 $ 10,745 5,000 760 $ 806 628 $ 666 147 $ 156 1,533 66 71 40 81 13,461 474 $ 782 $ 1,256 $ 2,500 1,650 4,150 $ 1,763 50 25 25 115 19,351 1,500 2,500 4,000 500 $ 500 $ 500 1,000 1,500 TOTAL EXPENDITURES 22,202 $ 18,111 $ 24,851 CITY OF LAUDERDALE LEGAL 2017 Account Number 101-41610-410-43040 101-41610-410-43045 TOTAL EXPENDITURES Account Description LEGAL SERVICES - CIVIL PROCESS LEGAL SERVICES - PROSECUTION OTHER SERVICES & CHARGES 2016 Actual 12,898 11,950 24,848 24,848 2017 Adopted 11,500 11,500 23,000 2018 Proposed 11,500 11,500 23,000 23,000 $ 23,000 CITY OF LAUDERDALE PLANNING, ZONING & INSPECTIONS 2017 Account Number 101-41910-410-41010 101-41910-410-41210 1 00-41 910-410-41220 101-41910-410-41225 101-41910-410-41250 101-41910-410-41310 101-41910-410-41320 101-41910-410-41330 101-41910-410-41340 101-41910-410-41510 101-41910-410-42010 101-41910-410-42030 101-41910-410-42110 101-41910-410-43090 101-41910-410-43140 101-41910-410-43220 101-41910-410-43610 101-41910-410-44330 TOTAL EXPENDITURES Account Description FULL TIME EMPLOYEES PERA FICA MEDICARE DEFERRED COMPENSATION HEALTH INSURANCE DENTAL INSURANCE LIFE INSURANCE DISABILITIY INSURANCE WORKERS COMPENSATION INSURANCE PERSONNEL OFFICE SUPPLIES PRINTED FORMS GENERAL SUPPLIES SUPPLIES EXPERT & PROFESSIONAL SERVICES TRAINING & EDUCATION POSTAGE INSURANCE & BONDS DUES AND SUBSCRIPTIONS OTHER SERVICES & CHARGES 2016 2017 2018 Actual Adopted Proposed 20,224 1,315 1,184 277 (379) 3,683 (33) (322) (5) 852 26,794 $ 22,601 $ 23,739 $ 1,694 $ 1,780 $ 1,402 $ 1,472 $ 328 $ 344 $ - $ $ 3,577 $ 3,547 $ 154 $ 200 $ 400 $ 400 $ 289 $ 200 $ 868 $ 190 $ 31,313 $ 31,872 - $ - $ 452 $ 10,000 49 $ 250 369 $ 400 219 $ 1,089 $ 10,650 27,883 $ 41,963 $ 15,000 250 400 15,650 47,522 CITY OF LAUDERDALE GENERAL GOVERNMENT BUILDINGS 2017 Account Number 101-41 940-41 0-42110 101-41940-410-42230 101-41940-410-42410 101-41940-410-43090 101-41940-410-43210 101-41940-410-43250 101-41940-410-43610 101-41940-410-43810 101-41940-410-43820 101-41940-410-43830 101-41940-410-43840 101-41940-410-43850 101-41940-410-44010 101-41940-410-44040 101-41940-410-44160 101-41940-410-45700 TOTAL EXPENDITURES Account Description GENERAL SUPPLIES BUILDING REPAIR SUPPLIES MINOR EQUIPMENT & TOOLS SUPPLIES EXPERT & PROFESSIONAL SERVICES TELEPHONE & TELEGRAPH OTHER COMMUNICATIONS (INTERNET) INSURANCE & BONDS ELECTRIC UTILITIES WATER UTILITIES GAS UTILITIES REFUSE DISPOSAL SEWER UTILITIES BUILDING MAINTENANCE VEHICLE/EQUIPMENT REPAIRS RENTS & LEASES OTHER SERVICES & CHARGES OFFICE FURNITURE & EQUIPMENT CAPITAL OUTLAY 2016 Actual 1,266 $ $ $ 533 $ 1,799 $ • 2017 Adopted 2018 Proposed 500 $ 1,000 - $ 500 $ 1,000 $ $ - $ $ 1,740 $ 2,400 $ 2,400 $ $ - $ 6,000 $ 3,006 $ 3,200 $ 3,200 $ 4,312 $ 3,200 $ 4,000 $ 595 $ 150 $ 600 $ 2,687 $ 3,000 $ 3,000 $ 3,746 $ 3,500 $ 4,000 $ $ 100 $ $ 534 $ 2,500 $ 2,500 $ 114 $ $ 298 $ - $ $ 17,033 $ 18,050 $ 25,700 18,832 18,550 NOTES: Dues include Metro Cities, League of Minnesota Cities, Mayor's Association and Suburban Rate Authority $ 26,700 CITY OF LAUDERDALE PUBLIC SAFETY 2017 Account Number 101-42100-420-43100 101-42100-420-43110 101-42100-420-44370 101-42220-420-43120 101-42220-420-43125 101-42200-420-44370 101-42220-420-45400 TOTAL EXPENDITURES Account Description DISPATCH POLICE CONTRACT MISCELLANEOUS CHARGES FIRE CONTRACT FIRE CALLS & INSPECTIONS MISCELLANEOUS CHARGES OTHER SERVICES & CHARGES MACHINERY & EQUIPMENT CAPITAL OUTLAY 2016 2017 2018 Actual Adopted Proposed $ 17,174 $ 18,469 $ 17,773 $ 653,026 $ 672,590 $ 692,701 $ 162 $ 75 $ 200 $ 18,410 $ 18,000 $ 18,500 $ 12,013 $ 18,000 $ 14,000 $ $ $ $ 700,785 $ 727,134 $ 743,174 $ $ - $ $ 700,785 $ 727,134 '$ 743,174 CITY OF LAUDERDALE BUILDING INSPECTIONS 2017 Account Number 101-42400-420-41010 101-42400-420-42010 101-42400-420-41210 101-42400-420-41220 101-42400-420-41225 101-42400-420-41250 101-42400-420-41310 101-42400-420-41320 101-42400-420-41330 101-42400-420-41340 101-42400-420-41510 101-42400-420-42030 101-42400-420-42110 101-42400-420-43090 101-42400-420-43140 101-42400-420-43220 101-42400-420-43310 101-42400-420-43510 101-42400-420-43610 101-42400-420-44330 101-42400-420-44380 TOTAL EXPENDITURES Account Description FULL TIME EMPLOYEES OVERTIME PERA FICA MEDICARE DEFERRED COMPENSATION HEALTH INSURANCE DENTAL INSURANCE LIFE INSURANCE DISABILITY INSURANCE WORKERS COMPENSATION INSURANCE PERSONNEL PRINTED FORMS GENERAL SUPPLIES SUPPLIES EXPERT & PROFESSIONAL SERVICES TRAINING & EDUCATION POSTAGE TRAVEL EXPENSES LEGAL NOTICES PUBLISHING INSURANCE & BONDS DUES & SUBSCRIPTIONS BUILDING PERMIT SURCHARGES OTHER SERVICES & CHARGES 2016 2017 2018 Actual Adopted Proposed 21,613 $ 16,944 $ 17,453 36 $ - $ - 1,624 $ 1,271 $ 1,309 1,558 $ 1,051 $ 1,082 364 $ 246 $ 253 2,266 $ 2,259 $ 2,305 - $ - $ - 112 $ 111 $ 125 527 $ 25 $ 600 65 $ 25 $ 75 607 $ 650 $ 803 28,772 $ 22,581 $ 24,005 2,975 550 227 369 122 1,177 5,420 $ $ 2,000 $ 3,000 600 $ 600 50 $ $ - $ $ - $ 400 $ 400 $ - $ 100 800 $ 1,000 3,850 $ 5,100 34,192 $ 26,431 $ 29,105 CITY OF LAUDERDALE PUBLIC WORKS 2017 Account Number 101-43121-430-41010 101-43121-430-41020 101-43121-430-41040 101-43121-430-41210 101-43121-430-41220 101-43131-430-41225 101-43121-430-41250 101-43121-430-41310 101-43121-430-41320 101-43121-430-41330 101-43121-430-41340 101-43121-430-41510 101-43121-430-42110 101-43121-430-42120 101-43121-430-42130 101-43121-430-42160 101-43121-430-42170 101-43121-430-42210 101-43121-430-42220 101-43121-430-42240 101-43121-430-42410 101-43121-430-42420 101-43121-430-43030 101-43121-430-43090 101-43121-430-43095 101-43121-430-43140 101-43121-430-43210 101-43121-430-43310 101-43121-430-43610 101-43121-430-44010 101-43121-430-44040 101-43121-430-44160 101-43121-430-44330 101-43121-430-44390 101-43121-430-45400 Account Description FULL TIME EMPLOYEES OVERTIME TEMPORARY EMPLOYEES PERA FICA MEDICARE DEFERRED COMPENSATION HEALTH INSURANCE DENTAL INSURANCE LIFE INSURANCE DISABILITY INSURANCE WORKERS COMPENSATION INSURANCE PERSONNEL GENERAL SUPPLIES MOTOR FUELS LUBRICANTS & ADDITIVES CHEMICALS & CHEMICAL PRODUCTS SAFETY EQUIPMENT VEHICLE/EQUIPMENT PARTS TIRES STREET MAINTENANCE MATERIALS MINOR EQUIPMENT & TOOLS MINOR COMPUTER EQUIPMENT SUPPLIES ENGINEERING EXPERT & PROFESSIONAL SERVICES SNOW REMOVAL CONTRACTS TRAINING & EDUCATION TELEPHONE & TELEGRAPH TRAVEL EXPENSE INSURANCE & BONDS BUILDING MAINTENANCE VEHICLE/EQUIPMENT REPAIRS RENTS & LEASES DUES & SUBSCRIPTIONS TAXES & LICENSES OTHER SERVICES & CHARGES MACHINERY & EQUIPMENT CAPITAL OUTLAY 2016 Actual 34,285 267 2,498 2,464 576 4,758 499 36 186 49 1,617 47,234 2017 Adopted 32,039 3,000 $ - $ 2,628 2,172 509 5,221 $ 111 200 168 1,612 47,660 714 $ 2,126 $ 147 $ 2018 Proposed 34,486 3,000 $ 2,661 2,324 544 5,860 50 200 100 1,724 50,949 500 $ 3,000 $ - $ 1,500 $ 1,500 $ 1,000 $ 1,000 700 2,500 150 3,105 $ 6,000 $ 5,850 2,159 28,092 19,650 460 $ 375 $ 43 $ 2,053 $ 20 $ 6,776 $ $ - $ 40 $ 32 $ 40,049 2,200 4,000 1,500 27,350 $ 1,000 12,000 14,000 500 2,200 1,500 50 31,250 TOTAL EXPENDITURES 90,389 $ 81,010 $ 88,049 CITY OF LAUDERDALE STREET LIGHTING 2017 Account Number 101-43160-430-43810 101-43160-430-44040 Account Description ELECTRIC UTILITIES VEHICLE/EQUIPMENT REPAIRS OTHER SERVICES & CHARGES $ $ $ 2016 Actual 7,162 675 7,837 2017 Adopted $ 7,000 $ $ - , $ $ 7,000 $ 2018 Proposed 7,000 7,000 TOTAL EXPENDITURES $ 7,837 $ 7,000 $ 7,000 CITY OF LAUDERDALE PARKS & RECREATION 2017 Account Number 101-45200-450-41010 101-45200-450-41020 101-45200-450-41040 101-45200-450-41210 101-45200-450-41220 101-45200-450-41225 101-45200-450-41250 10145200-450-41310 101-45200-450-41320 101-45200-450-41330 101-45200-450-41340 101-45200-450-41420 101-45200-450-41510 101-45200-450-42030 101-45200-450-42110 101-45200-450-42115 101-45200-450-42120 101-45200-450-42160 101-45200-450-42210 101-45200-450-42220 101-45200-450-42230 101-45200-450-42410 101-45200-450-43090 101-45200-450-43130 101-45200-450-43140 101-45200-450-43210 101-45200-450-43310 101-45200-450-43610 101-45200-450-43810 101-45200-450-43820 101-45200-450-43830 101-45200-450-43840 101-45200-450-44010 101-45200-450-44040 101-45200-450-44160 101-45200-450-44382 101-45200-450-45200 Account Description FULL TIME EMPLOYEES OVERTIME TEMPORARY EMPLOYEES PERA FICA MEDICARE DEFERRED COMPENSATION HEALTH INSURANCE DENTAL INSURANCE LIFE INSURANCE DISABILITY INSURANCE UNEMPLOYMENT WORKERS COMPENSATION INSURANCE PERSONNEL PRINTED FORMS GENERAL SUPPLIES MEETINGS MOTOR FUELS CHEMICALS & CHEMICAL PRODUCTS VEHICLE/EQUIPMENT PARTS TIRES BUILDING REPAIR SUPPLIES MINOR EQUIPMENT & TOOLS SUPPLIES 2016 Actual 2017 Adopted 45,901 $ 46,278 206 $ - $ 2,873 $ 6,000 3,192 $ 3,025 3,359 $ 3,241 755 $ 758 4,933 $ 4,754 2,841 $ 3,066 57 $ 176 122 $ 400 81 $ 154 302 $ - 1,396 $ 1,415 66,017 $ 69,267 2018 Proposed $ 50,053 EXPERT & PROFESSIONAL SERVICES $ COMMUNITY EVENTS $ TRAINING & EDUCATION $ TELEPHONE & TELEGRAPH $ TRAVEL EXPENSE $ INSURANCE & BONDS $ ELECTRIC UTILITIES $ WATER UTILITIES $ GAS UTILITIES $ REFUSE DISPOSAL $ BUILDING MAINTENANCE $ VEHICLE/EQUIPMENT MAINTENANCE RENTS & LEASES (PORTABLE RESTROOM) RECREATION PROGRAMS OTHER SERVICES & CHARGES BUILDING & IMPROVEMENTS CAPITAL OUTLAY 1,320 $ 122 $ 47 1,256 2,744 2,214 28 714 332 517 440 1,296 1,805 7,345 $ 6,000 $ 3,544 $ 3,475 $ 813 $ 6,517 $ 2,173 $ 175 $ 300 $ 150 $ 1,528 $ 74,728 4500 $ - $ $ 500 $ $ $ $ 1,000 $ $ $ $ 1,950 $ 1,000 500 500 $ 700 $ $ 3,000 $ $ $ 50 $ $ - $ $ 800 $ $ 500 $ $ 260 $ $ 700 $ $ $ $ 1,000 $ $ 1,200 $ $ 1,700 $ $ 9,910 $ 3,000 800 400 600 500 1,500 1,900 8,700 TOTAL EXPENDITURES $ 76,106 $ 81,127 $ 84,428 CITY OF LAUDERDALE ECONOMIC DEVELOPMENT 2017 2016 2017 2018 Account Number Account Description Actual Adopted Proposed 101-46500-462-43090 CONSULTING FEES $ $ 20,000 $ 10,000 101-46500-462-44370 MISCELLANEOUS $ $ $ OTHER SERVICES & CHARGES $ - $ 20,000 $ 10,000 TOTAL EXPENDITURES $ $ 20,000 $ 10,000 CITY OF LAUDERDALE MISCELLANEOUS UNALLOCATED EXPENDITURES 2017 2016 2017 2018 Account Number Account Description Actual Adopted Proposed 101-49200-410-48100 CONTINGENCY OTHER SERVICES & CHARGES $ - $ 10,000 $ 10,000 $ - $ 10,000 $ 10,000 TOTAL EXPENDITURES $ $ 10,000 $ 10,000 CITY OF LAUDERDALE OTHER FINANCING USES 2017 2016 2017 2018 Account Number Account Description Actual Adopted Proposed 101-49300-410-47200 TRANSFER OUT $ 87,655 $ 38,000 $ 38,000 TRANSFERS $ 87,655 $ 38,000 $ 38,000 TOTAL EXPENDITURES $ 87,655 $ 38,000 $ 38,000 MINNESOTA. REVENUE MEMO Date: July 30, 2012 To. All County Auditors, Treasurers and Assessors From: Property Tax Division Subject: 2011 Law Change: Homestead Market Value Exclusion Attachment: Homestead Market Value Exclusion Calculation Examples Statute 2011 1st Special Session, Chapter 7, Article 6, Section 3, as codified in M.S. 273.13, subdivision 35, states that prior to determining a property's net tax capacity, property classified as class la or lb, and the portion of property classified as class 2a consisting of the house, garage and surrounding one acre of land, shall be eligible for a market value exclusion. PLEASE NOTE: This legislation also contained a repeal of the Residential Homestead Market Value Credit, but the Agricultural Homestead Market Value Credit was not changed and should still be administered as in prior years. Calculation Calculation of the homestead market value exclusion closely follows the calculation steps previously used to calculate the homestead market value credit. For a homestead valued at S76,000 or less, the exclusion is 40 percent of market value, yielding a maximum exclusion of S30,400 at S76,000 of market value. For a homestead valued between $76,000 and S413,800, the exclusion is S30,400 minus nine percent of the valuation over S76,000. For a homestead valued at S413,800 or more, there is no valuation exclusion. (For calculation examples, see the attached document.) Taxes on residential net tax capacity from the old law to the new law now generally function as follows, (with the impacts of rate changes being ignored for this illustration): NTC Based Taxes Old Law New Law EMV (Estimated Market Value) - Exclusions TMV (Taxable Market Value) Class Rate NTC (Net Tax Capacity) Gross Tax (NTC x Tax Rate of 104%) Credits 141,100 141,100 0 24,541 141,100 116,559 1.00% 1.00% 1,411.00 1,165.59 1,467.44 1,212.21 245.41 NET T 1,222.03 1,212.21 Fractional Homesteads If a portion of a property is classified as nonhomestead solely because not all the owners occupy the property, not all the owners have qualifying relatives occupying the property, or solely because not all the spouses of owners occupy the property, the exclusion amount shall be initially computed as if that nonhomestead portion were also in the homestead class and then prorated to the owner -occupant's percentage of ownership. When an owner -occupant's spouse does not occupy the property, (and it does not receive a full homestead for the allowable instances when spouses can live apart), the percentage of ownership for the owner -occupant spouse is one-half of the couple's ownership percentage. (See a calculation example in the attached document.) Rounding The valuation exclusion shall be rounded to the nearest whole dollar, and may not be less than zero. With respect to rounding, however, note that authority remains under M.S. 276.04, subd. 2, to round tax amounts to the nearest even whole dollar. Hierarchy of Market Value Components Below is the hierarchy .of market value components. The homestead market value exclusion is taken after any valuation exclusions or adjustments in 273.11, (which includes the platted vacant land, "This Old House," "This Old Business," mold, and lead hazard exclusions), making it the last adjustment in determining the taxable market value used to compute net tax capacities. Hierarchy of Market Value Components: AY 2011 1. Market Value Irrespective of Contaminants 2. Contamination Value 3. Estimated Market Value (EMS [1 —2] 4. Green Acres Deferment 5. Rural Preserves Deferment 6. Open Space Deferment 7. Aggregate Resource Preservation Deferment 8. Platted Vacant Land Exclusion 9. "This Old House" Exclusion 10. "This Old Business" Exclusion 11. Disabled Veterans Exclusion 12. Mold Damage Reduction 13. Lead Hazard Reduction 14. MV Prior to Homestead MV Exclusion [3-4-5-6-7-8-9-10-11-12-13] 15. Homestead Market Value Exclusion 16. Taxable Market Value (TMV) [14 — 15] Referendum Market Value Referendum market value generally equals the taxable market value of all taxable property, excluding property classified as class 2 (ag!rural land), 4c(4) (student housing), or 4c(12) (noncommercial seasonal residential recreational or "cabins") . The portion of class 2a property consisting of the house, garage, and surrounding one acre of land of an agricultural homestead is included in referendum market value. However, in regards to this exclusion, in the case of class 1 a, lb or 2ap roperty, the market value used to determine referendum market value is the value prior to the homestead market value exclusion. Note, however, that any class of property, or any portion of a class of property, that is included in the definition of referendum market value and that has a class rate of less than one percent, shall have a referendum market value equal to its market value (either the TMV or the market value prior to the homestead market value exclusion, whichever is appropriate) times its class rate, multiplied by 100. Example: A residential homestead property with an estimated market value of $100,000 receives an exclusion of $28,240 resulting in a taxable market value of $71,760. The referendum market value is equal to the market value prior to the homestead market value exclusion (or the taxable market value plus the market value homestead exclusion amount), which in this case is $100,000. (See the examples in the attached document.) Truth in Taxation Please consult the forthcoming truth in taxation instructions for changes. Tax Statements The tax statements must contain the homestead market value exclusion amount (after the estimated market value and before the taxable market value). The following illustration shows how this might likely be displayed, but please consult the forthcoming property tax statement instructions for specifics. unty icor-Treasurer East, Box 78 ' 55555-5555 5-6789 _ice.nin.us 90.81 ��rille Estates Addition to the City PROPERTY TAX VALUES & CLASSIFICATION Taxes Pa able Year: 2011 2012 Estim=ated Market et Value: S1 X11,1()0 Impro 'ements Ev lu�kd: 8,000 f 1omes(cad [xclu4i oi: N/A Taxable Markel Value: S1'- ,100 New 1u prrr enp =it(: / Expired ExLfusions: 34,000 Pr(perty (lassitic< (i,,m RES 11'\1ST1) 3143,200 51,000 324,352 3114,848 31,000 RES 1-INISTI Yoii mays be eligible for one or even two refunds to reduce you property tax. Disabled Veterans Exclusion An individual qualifying for the disabled veteran value exclusion is not eligible to receive the homestead market value exclusion benefit, (see M.S. 273.13, subd. 34, paragraph g). TIF Districts The laws governing changes to a TIF district's original net tax capacity (under M.S. 469.77, for disasters, changes in classification, changes in taxable status, etc.), do not provide for any adjustment resulting from the market value exclusion. Therefore, the application of this exclusion will impact increments in districts containing homesteaded property. LAUDE 1 ALE COUNCIL ACTION FO Action Requested Consent Public Hearing Discussion Action Resolution Work Session x 1 Meeting Date August 22, 2017 ITEM NUMBER Comcast Internet Agreement STAFF INITIAL APPROVED BY ADMINISTRATOR DESCRIPTION OF ISSUE AND PAST COUNCIL ACTION: Staff will be questing the addition of this memo with supporting documents to the agenda. As noted in the memo for the 2018 budget, the City has previously received gratis Internet via the franchise agreement with Comcast. When that ends in a few months, the City will need an Internet provider that can provide a dedicated line that connects us back to Roseville City Hall. An agreement was negotiated between Comcast and the four cities in the North Suburban Cable Commission that can't get on another fiber network. The agreement has the stamp of approval of Roseville IT. The cost is $486/month for 60 months (five years). STAFF RECOMMENDATION: Motion to approve the Comcast Enterprise Services Master Services Agreement (MSA) as provided. COMCAST ENTERPRISE SERVICES .STER SERVICES AGREEMENT (MSA; MSA ID#: MN-10682530-surqu Primary Contact: Heather Butkowski Customer Name:City of Lauderdale Primary Contact Address Information Title: Address 1: 1891 Walnut Street Phone: (651) 792-7650 Address 2: Cell: City: Lauderdale Fax: State: MN Email: heather.butkowski@ci.lauderdale.mn.us Zip Code: 55113 This Master Service Agreement ("Agreement") sets forth the terms and conditions under which Comcast Cable Communications Management, LLC and its operating affiliates ("Comcast") will provide communications and other services ("Services") to the above Customer. The Agreement consists of this fully executed Master Service Agreement Cover Page ("Cover Page"), the Enterprise Services General Terms and Conditions ("General Terms and Conditions"), any written amendments to the Agreement executed by both parties ("Amendments"), the Product -Specific Attachment for the applicable Services ("PSA(s)") and each Sales Order accepted hereunder ("Sales Orders"). In the event of any inconsistency among these documents, precedence will be as follows: (1) this Cover Page (2) General Terms and Conditions, (3) PSA(s), , and (4) Sales Orders. This Agreement shall be legally binding when signed by both parties and shall continue in effect until the expiration date of any Service Term specified in a Sales Order referencing the Agreement, unless terminated earlier in accordance with the Agreement. The Customer referenced above may submit Sales Orders to Comcast during the Term of this Agreement ("MSA Term"). After the expiration of the initial MSA Term, Comcast may continue t� accept Sales Orders from Customer under the Agreement, or require the parties to execute a new MSA. The Agreement shall terminate in accordance with the General Terms and Conditions. The General Terms and Conditions and PSAs are located at http://business.comcast.com/enterprise-terms-of-service/index.aspx(or any successor URL).Use of the Services is also subject to the High -Speed Internet for Business Acceptable Use Policy ("AUP") located at http://business.comcast.com/customer-notifications/acceptable-use-policy (or any successor URL), and the High -Speed Internet for Business Privacy Policy (Privacy Policy") located at http://business.comcast.com/customer-notifications/customer-privacy- statement (or any successor URL). Comcast may update the General Terms and Conditions, PSAs, AUP and Privacy Policy from time to time upon posting to the Comcast website. Services are only available to commercial customers in wired and serviceable areas in participating Comcast systems (and may not be transferred). Minimum Service Terms are required for most Services and early termination fees may apply. Service Terms are identified in each Sales Orders, and early termination fees are identified in the applicable Product Specific Attachments. BY SIGNING BELOW, CUSTOMER AGREES TO THE TERMS AND CONDITIONS OF THIS AGREEMENT. CUSTOMER SIGNATURE (by authorized representative). COMCAST USE ONLY (by authorized representative SalesSales Rep Email: steven_urquhart@cable.comcast.com COMCAST BUSINESS Account Name: City of Lauderdale COMCAST ENTERPRISE SERVICES SALES ORDER FORM MSA ID#: MN-10682530-surqu SO ID#: MN-10682530-surqu-8012808 Primary Contact: Heather Butkowski Title: Address 1: 1891 Walnut Street Address 2: City: Lauderdale State: MN Zip: 55113 Allowable Contract Date: Phone:(651) 792-7650 Cell: Fax: Email:heather.butkowski@ci.lauderdale.mn.us Contract Generated Date:07/20/2017 Service Term (Months): 60 SUMMARY OF SERVICE CHARGES* SUMMARY OF STANDARD INSTALLATION FEES Total Ethernet Monthly Recurring Charges: Total Trunk Services Monthly Recurring Charges: Total Off -Net Monthly Recurring Charges: Total Monthly Recurring Charges (all Services): $ 486.00 $ 0.00 $ 0.00 $ 486.00 Total Ethernet Standard Installation Fees*: $ 0.00 Total Trunk Services Standard Installation Fees: $ 0.00 Total Off -Net Standard Installation Fees: $ 0.00 Total Standard Installation Fees (all Services): $ 0.00 SUMMARY OF CUSTOM INSTALLATION FEES Total Custom Installation Fee: $ 0.00 Amortized Custom Installation Fee $ 0.00 SUMMARY OF EQUIPMENT FEES Total Monthly Recurring Ethernet Equipment Fees: Total Monthly Recurring Trunk Services Equipment Fees: Total Monthly Recurring Equipment Fees (all Services): $ 0.00 $ 0.00 $ 0.00 *Note: Charges identified in the Service Order are exclusive of maintenance and repair charges, and applicable federal, state, and local taxes, USF fees, surcharges and recoupments (however designated). Please refer to your Comcast Enterprise Services Master Services Agreement (MSA) for specific detail regarding such charges. Customer shall pay Comcast one hundred percent (100%) of the non -amortized Custom Installation Fee prior to the installation of Service. This Comcast Enterprise Services Sales Order Form ("Sales Order") shall be effective upon acceptance by Comcast. This Sales Order is made a part of the Comcast Enterprise Services Master Services Agreement, entered between Comcast and the undersigned and is subject to the Product Specific Attachment for the Service(s) ordered herein, located at http://business.comcast.com/enterprise-terms-of-service/index.aspx, (the "Agreement") . Unless otherwise indicated herein, capitalized words shall have the same meaning as in the Agreement. E911 NOTICE Comcast Business Class Trunking Service may have the E911 limitations specified below: • The National Emergency Number Association (NENA), a 911 industry organization that makes recommendations for standardized services relating to E911, has issued guidelines that state "The PBX owner is responsible for creating customer records, preferably in NENA standard format, that identify caller locations." To facilitate Customer's compliance with these guidelines and with associated state and local requirements related to provision of Automatic Location Information (ALI) for E911 services, Comcast offers two options: a. Comcast will send to the ALI database or Subscriber Location Database (SLDB) the main billing telephone number and the main address provided by Customer; or b. Customer may choose to sign up for up to 10 Emergency Location Information Numbers (ELINs) that Customer could assign to zones within Customer's premises that would be separately identified to the E911 call taker. The location information, such as a specific floor, side of a building, or other identifying information, could assist emergency responders to more quickly reach the appropriate location. Customer is solely responsible for programming it's PBX system to map each station to one of these numbers, and for updating the system as necessary to reflect moves or additions of stations within the premises. Comcast will send the assigned ELINs to the ALI or SLDB database, as is appropriate. • Many jurisdictions require businesses using multi -line telephone systems to program their systems to transmit specific location information for 911 calls. Customer bears sole responsibility to ensure that it identifies and complies with all such requirements. In any event, if Customer does not maintain E911 records in a timely and accurate manner, the E911 call taker may not receive proper location information, and emergency responders may be delayed or even prevented from timely reaching the caller's location. • Battery Back Up - The Integrated Access Device (IAD) provided by Comcast is not equipped with battery backup. It is Customer's responsibility to ensure adequate back-up power is provided to ensure service continuity during a power outage, as employees would otherwise be unable to use the Services, including dialing 9-1-1, when power is unavailable. • Calls using the Service, including calls to 911, may not be completed if there is a problem with network facilities, including network congestion, network/equipment/power failure, or another technical problem. • All questions should be directed to 1-800-391-3000. E911 Service, Private Branch Exchange, and Direct Inward Dial Service. By signing below, Customer acknowledges, agrees to and accepts the terms and conditions of this Sales Order. Signature: Signature: Sales Rep: Steven Urquhart Name: Name: Sales Rep E -Mail: steven_urquhart@cable.comcast.com Title: Title: Region: Date: Date: Division: COMCAST BUSINESS Account Name: MSA ID#: Short Description of Service: Service Term (Months): 1 COMCAST ENTERPRISE SERVICES SALES ORDER FORM ETHERNET SERVICES AND PRICING City of Lauderdale MN-10682530-surqu Date: SO ID#: July 20, 2017 MN-10682530-surqu-8012808 60 Solution Charges New Add ENI10100 Port 1891 WALNUT ST -City of Lauderdale 1891 WALNUT ST Minnesota $ 54.00 $ 0.00 2 New Add ENS -BASIC -100 100 Mbps 1891 WALNUT ST -City of Lauderdale 1891 WALNUT ST See Matrix Interstate $ 432.00 $ 0.00 3 New Add EQP FEE Equipment Fee 1891 WALNUT ST -City of Lauderdale 1891 WALNUT ST $ 0.00 $ 0.00 * Services Location Details attached **Performance Tier Matrix Attached (For On -Net to On -Net or On -Net to Off -Net) Total Service Charges: $ 486.00 Equipment Fees: $ 0.00 $ 0.00 COMCAST BUSINESS Account Name: COMCAST ENTERPRISE SERVICES SALES ORDER FORM SERVICE LOCATION DETAIL INFORMATION City of Lauderdale 0,4 MSA ID#: MN-10682530-surqu SO ID#: MN-10682530-surqu- 8012808 Date: July 20, 2017 1891 WALNUT ST - City of Lauderdale 1891 WALNUT ST SAINT PAUL MN 55113 Terre Heiser (651) 792-7092 network.manager @ci.roseville.mn Yes No Comcast Enterprise Services Sales Order Form Ethernet Transport Services Performance Tier (PT) Matrix COMCAST BUSINESS 2017-01-20 BB • PT3 P17 _ PT3 PT2 PT2 pn P13 PT3 PT4 PT4 PT3 PT4 P12 PT3 p -n PT3 PT4 PT2 central & West PA (PA) PT1 PT3 PT4 PT3 PT3 PT3 P13 P PT2 P12 PT2 PT3 Central Ark s (CAR) PT3 P71 PT3 PT2 P12 PT3 PT3 PT2 PT3 PT3 173 P12 113 F73 FT3 113 P13 PT2 P73 PT2 PT3 P13 PT3 PT3 PT2 PT3 P12 PT3 P13 PT3 Central New Mexico (ONIVI) P14 PT3 PT1 P13 P12 PT4 P13 PT4 PT4 PT3 PT4 PT3 FT3 PT3 PT4 P33 1,14 PT4 P23 PT3 PT3 PT4 PT4 PT3 PT3 PT3 P13 PT3 PT4 PT4 C.r2 Georgia (CGA) P13 PT2 PT3 PT1 PT3 PT3 P12 PT2 PT3 P13 PT3 PT3 PT3 PT3 PT2 233 PT3 PT3 P13 PT2 PT4 PT4 PT2 PT4 PT2 PT2 PT2 PT3 PT4 PT3 Colorado (CO) PT3 Pn PT2 PT3 PT1 PT4 PT3 PT3 PT3 PT2 PT3 PT2 P12 PT2 P13 PT2 PT3 PT3 PT2 PT3 PT2 PT3 PT3 PT2 PT3 PT3 PT3 PT2 PT3 PT3 Eastern Tennessee (ETN) PT3 PT3 PT4 PT3 PT4 PT1. PT3 PT2 PT4 PT3 P13 PT3 PT3 PT3 PT3 413 PT3 PT2 PT3 PT2 PT4 PT4 PT3 PT4 pn PT3 P13 FT4 PT4 PT4 F °ride Panhandle (FPA) P13 PT3 PT3 PT2 PT3 PT3 PT1 P12 P13 PT2 P13 FT3 PT3 PT3 FT2 PT3 FT3 PT2 P13 PT2 PT3 PT4 PT2 PT4 Pn PT2 PT3 P13 PT4 P13 Greater Atlanta (ATL) 112 PT2 PT4 PT2 PT3 F12 PI2 PT 1 P13 ET2 PT2 PT 2 PT3 PT2 PT2 13 PT2 pn PT3 PT2 P13 PT3 PT2 PT3 Pn PT2 PT2 P13 P13 PT3 Greater Boston (BOS) P12 P13 PT4 PT3 P13 PT4 PT3 PT3 PT1 PT2 PT2 PT3 Pll PT2 P13 PT2 ' PT2 P13 PM P13 PT4 PT4 PT3 PT4 P13 P13 PT3 PT4 PT4 PT2 Greater Chicago (ain PT2 Pn FT3 P13 PT2 1,13 PT2 PT2 PT2 PT1 P17 P12 P12 PT2 PT2 PT2 PT2 P17 1,12 PT3 PT3 113 PT3 PT3 pn PT3 PT3 PT3 pn P12 Greater Phi. & New Jersey (PHU P12 P13 PT4 PT3 PT3 PT3 PT3 PT2 PT2 P12 PT1 P13 113 P12 PT3 P13 PT2 PT2 P13 PT3 PT4 PT4 PT3 PT4 PT3 PT3 PT3 PT3 124 PT2 Houston (HOU) PT3 PT3 PT3 PT3 PT2 PT3 PT3 PT2 PT3 PT2 PT3 PT1 PT3 PT2 , PT2 T3 PT3 172 PT3 PT3 PT3 PT3 PT2 PT3 PT3 PT3 FT2 PT3 FT3 PT3 Independence (INDP.) PT3 P13 PT3 PT3 pn PT3 PT3 PT3 PT3 P12 PT3 FT3 PT1 P23 PT3 P12 123 P17 PT2 PT3 PT3 en PT3 PT3 PT3 PT3 PT3 PT3 FT3 PT3 1114312 (160) P12 PT3 PT3 P13 PT2 PT3 P13 PT2 P12 PT2 PT2 PT2 PT2 PT1 PT2 113 F2 P12 PT2 PT3 PT3 PT3 PT3 PT3 PT3 PT3 PT3 P -n FT3 PT2 Jacksonville (JAC) PT3 PT3 PT4 P72 P13 P13 PT2 PT2 P13 PT2 PT3 P12 PT3 PT2 PT1 PT3 PT3 PT2 PT3 PT2 PT4 PT4 PT2 PT4 PT3 PT2 PT3 PT3 PT4 PT3 M:111:211)Ml( P12 PT3 PT3 P13 PT2 PT3 PT3 PT2 PT2 PT2 PT2 P13 PT2 pn PT3 PT1 FT2 PT2 PT2 PT3 PT3 P13 PT3 PT3 PT3 PT3 PT3 PT3 PT3 PT2 Mid -Atlantic (N1AT) PT2 P13 PT4 P13 PT3 PT3 PT3 PT2 PT2 PT2 PT2 P13 P13 pn PT3 PT2 PT1 PT2 P13 PT3 PT4 PT4 PT3 PT4 PT3 PT3 PT3 PT3 PT4 PT2 Middle Tennessee (MTN) 172 PT2 PT4 PT3 PT3 FT2 P12 FT2 P13 PT2 PT2 PT2 PT2 1,12 PT2. P12 FT2 PT1 PT2 PT2 P13 PT3 PT2 PT3 Pn PT3 PT3 PT3 P13 PT3 Minnesota (MN) P13 pn PT3 PT3 PT2 P23 P13 P13 PT3 PT2 P13 P13 PT2 PT2 P13 PT2 PT3 PT2 PT1 PT3 PT3 PT3 PT3 PT3 P13 PT3 PT3 PT3 PT3 PT3 Northern AL (NAL) P13 PT2 PT3 PT2 PT3 P12 PT2 P12 PM PT3 PT3 p13 PT3 PT3 FT2 PT3 FT3 PT2 PT3 PT1 PT4 PT4 PT3 PT4 PT2 PT2 PT2 PT3 PT4 P13 Northern CA (NCA) PT4 PT3 PT3 PT4 PT2 PT4 PM PT3 PT4 PT3 PT4 P13 PT3 P13 PT4 PT3 PT4 PT3 P13 PT4 PT1 PT2 PT4 FT2 PT4 PT4 PT3 PT2 pn PT4 Oregon & SW Washington (OR) PT4 PT3 PT4 PT4 PT3 PT4 PT4 PT3 PT4 PT3 PT4 P13 PT3 P13 PT4 P13 PT4 PT3 P12 PTA PT2 PT1 PT4 PT2 PT4 PT4 PT3 PT2 PT2 PT4 South Florida (SFL) PT3 PT3 PT4 Pn PT3 PT3 PT2 PT2 PT3 PT3 PT3 PT2 PT3 p23 , PT2 PT3 ' PT3 PT2 P73 PT3 PT4 PT4 PT1 PT4 PT3 PT2 PT3 P13 PT4 PT3 Southern California (SCA) PT4 PT3 PT3 PT4 PT2 PT4 PT4 PT3 PT4 P13 PT4 PT3 PT3 PT3 PT4 PT3 PT4 PT3 PT3 PT4 PT2 PT2 PT4 PT1 PT4 PT4 PT3 PT2 P72 PT4 3346044 16 & North GA (STN) P13 PT2 PT3 PT2 PT3 PT2 PT2 PT2 PT3 PT2 PM PT3 PT3 PT3 PT3 PT3 PT3 pn PT3 PT2 PT4 PT4 PT3 PT4 PT1 PT3 FT2 PT3 PT4 PT3 Southwest Florida (SWF) PT3 P13 PT3 P12 PT3 PT3 PT2 PT2 PT3 PT3 P13 PT3 PT3 PT3 PT2 PT3 pn PT3 PT3 PT2 PT4 PT4 PT2 PT4 pn PT1 PT3 FB PT4 PT3 SW TN & Northern 145 (3117) P13 Pn PT3 PT2 P13 P13 PT3 PT2 PT3 PT3 PM Pn PT3 PT3 PT3 PT3 PT3 PM PT3 PT2 PT3 PT3 PT3 PT3 PT2 PT3 PT1 PT3 P13 PT3 Utah (UT) P13 P13 PT3 pn PT2 P14 PT3 PT3 PT4 PT3 PT3 pn P13 P13 PT3 PT3 PT3 PT3 PT3 PT3 PT2 PT2 PT3 PT2 PT3 PT3 PT3 PT1 PT2 PT4 Washington (WA) PT4 PT3 P14 PT4 P13 PT4 PT4 PT3 PT4 PT3 PT4 pn PT3 P13 PT4 173 PT4 P13 PT3 PT4 P12 P13 PT4 PT2 PT4 PT4 PT3 PT2 PT1 PT4 Western New England (wilE). PT2 PT3 PT4 PT3 PT3 PT4 P13 PT3 P12 PT2 PT2 P13 P13 pn P13 PT2 PT2 PT3 P13 PT3 PT4 PT4 PT3 PT4 PT3 PT3 P13 PT4 PT4 PT1 COMCAST BUSINESS 2017-01-20 BB