HomeMy WebLinkAbout245669 05/20/15 tr. CITY OF CARMEL, INDIANA VENDOR: 319700
® it ONE CIVIC SQUARE WABASH SCIENTIFIC INC CHECK AMOUNT: $****27,442.50*
+, CARMEL, INDIANA 46032 3799 STEEPLECHASE DRIVE CHECK NUMBER: 245669
CARMEL IN 46032 CHECK DATE: 05/20/15
DEPARTMENT ACCOUNT PO NUMBER INVOICE NUMBER AMOUNT DESCRIPTION
1701 4340400 051415-25 9,442.50 CONSULTING FEES
1701 R4340400 32305 051415-25 322.50 CONSULTING FEES
1701 R4340400 32305 051815-26 17,677.50 CONSULTING FEES
Consultants in City Planning
And Economic Development
Wabash Scientific, inc. . . . ....
Monday, May 18, 2015
Diana Cordray, Clerk - Treasurer
Carmel City Hall, Third Floor
One Civic Square
Carmel, IN 46032
Dear Diana:
RE: Final Invoice for Services
Carmel Transparency
Enclosed is our Invoice # 26 representing our final invoice for Wabash Scientific, inc.
professional services related to Transparency for Carmel. This billing is in addition to our
invoice #,-25 previously mailed to you, with this including activity from February 21, 2015
through today, May 18, 2015. The enclosed invoice with a total amount due of$17,677.50 has
detailed time and expenditures provided by Wabash Scientific, inc. on this project.
It has been our pleasure to work with you and your staff on this transparency issue.
Great strides have been made.
Very truly yours,
Wabash Scienti ic,
Michael Shaver, sident
/$ 150518 transparency
3799 Steeplechase Drive Carmel,IN 46032,
(Voice)317-872-9529,(FAX)317-872-9$$5,(e-mail)wabsci@aol.com
Wabash Scientific, inc.
3799 Steeplechase Drive
Carmel, IN 46032
Invoice submitted to:
May 18, 2015
Invoice#26
Professional Services
Hrs/Rate Amount
John Schutte
2/26/2015 work with Mike on 2016 projects from May 29 Umbaugh Report, verification of 5.25 472.50
projects and data. pull up parcel cards and print cpies. obtain aerial views and 90.00/hr
print color copies. Develop mapping for route of related projects for Mike to drive
by for pictures of status. meeting w/ES to review Mike's materials plus this detailed
listing. Research tax status of St Vincent Carmel. Review completed in great
detail.
3/3/2015 printed impact statements for Mike from "flat line TIF revenue starting 2015, review 2.17 195.00
"big Box" tax impact with Mike going from $70 to $90 per sq ft down to $35 per sq 90.00/hr
ft and calculate impact on 2016 TIF AV of$59M which reduces TIF revenue by
more than half, incl lower TIF rate for next year.
3/10/2015 research Carmel websites for"final 2015" CRC budget. Found various related 1.17 105.00
budgets but none exactly.entitled "final". printed various other budgetary items incl 90.00/hr
from CRC minutes and City Council CRC items
3/12/2015 research energy center debt, reveue, work with Mike for reporting. print 1.58 142.50
documents, verify figures, 90.00/hr
Also dig into IN state Gateway for debt data, incl send email to state website for
explanation.
3/17/2015 reivew of the compnents of TIF tax rates 2013, 2014, 2015. from online souirces 1.75 157.50
including Hamilton County Website. provided detailed email to Lee Graham who 90.00/hr
concurred with with my analysis and who provided missing components for 2013.
Setting up for review of lower rate for future years impact to TIF revenue.
Page 2
Hrs/Rate Amount
3/19/2015 work with Mikeon assembling various documents for review. incl 2012 and 2014 1.67 150.00
bond refi, may 29 report, tax rates for TIF over last 3 years, fugture project values 90.00/hr
and staus report, copies of special workup mike developed, and other related
documents plus necessary copies.
3/24/2015 Carmel TIF reveiw based on updated info from Lee Graham and Kevin Poore with 4.17 375.00
Hamilton County. Reveiw of 2015 anticipated AV and revenue, factor out 90.00/hr
developer pass thru. Based on TIF in place 3/1/15 use updated assessments to
reflect the reduction of AV from $59 M to $21 M. emails and calls with LeeGraham.
Work with Mike and info from Kevin.
3/26/2015 develop worksheet and summary of impact compared to May 29, 2015 Umbaugh 4.75 427.50
report compared to factors of new revised lower TIF rate which impacts Revenue 90.00/hr
by -$11.4M, impact of Olivia going to 75% pass thru back to developer$4.8M, and
impact of assessments for 2016 being reduced from $59.41 M to $20.85
improvements which results in a further TIF revenue reduction of$0.45M. emails
and calls with Cindy Sheets.
3/30/2015 very detailed review of Cindy shhets worksheet, comparing to data from County 4.42 397.50
and the May 29, 2014 Umbaugh report. leaft voice message for Cindy asking 90.00/hr
about differences, plus later email on continuing difference. Tie to May 29, report
as closely as possible. Reformating into TIF revenue general, developer pass thru,
and supplemental reserve. .Determine shortfall of dollars. Work with Mike to
determine inconsistensies in teh data and provide figures for his use for
presentation purposes.
Time recorded is on the LOW side. More actuaslly spent.
3/31/2015 Develop map with projects due by 3/1/15 for TIF revenue payable 2016. Identify all 3.50 315.00
areas, detail to parcel limits, add labels for project id a, anticipated value and now 90.00/hr
assessed value. In total $59M now 26M.
work with Dave McCoy in Carmel GIS mapping,emai► response from Cindy relative
to Meridian and Main Spine at 50% pass thru. also split of 2015 pass thru for Mike
nto Juneand Dec. Update related spreadsheet and provide to Mike for
presentation puposes and memos.
4/9/2015 9 risks to Carmel with Mike, 75% Olivia, etc. 2.75 247.50
90.00/hr
4/14/2015 research Meyer property for future year project, determine contact info for Muike, 1.17 105.00
review 2015 projects due for 2016 TIF revenue dollars. 90.00/hr
4/27/2015 research TIF graphs, Pedcor TIF revenue, and related TIF activity for current near 0.67 60.00
term vlidity. 90.00/hr
SUBTOTAL: [ 35.02 3,150.00]
Page 3
Hrs/Rate Amount
Michael Shaver
2/23/2015 research related to 'dark big box' issue. coord with CI-Tr, Assessor, Council re: 6.75 1,012.50
impact. discussion with Cncl to determine areas of interest/focus. phone and 150.00/hr
meetings with County. additional research re: 2016 projected TIF revenues.
provide information, respond to questions.
2/25/2015 interfacing 'dark big box'with May 29 Report. answer quantification questions from 7.10 1,065.00
CI-Tr, ES and RS. windshield survey of 2016 TIF revenue producing sites (13) for 150.00/hr
verification. cross-reference building permit information with projected parcel
development. 13 total parcels identified from May 29 report. 3 have no bldg
permit. 1/2 have demolition permits, only. others appear in some stage of
construction. coordinate prelimimnary AV adjustments with County. mtg w/ES, DC.
ph/RS.
2/26/2015 coordination of side-by-side comparison of May 29 Report, alongside 2015 CRC 7.50 1,125.00
budget to resolve contradictions. add CRC Resolution 2014-16 to the mix. 150.00/hr
meeting w/ES to explain findings (which were/are related to previoous CI-Tr report
suggesting an audit of the CRC). $34M in funds appear to be double-pledged (to
debt service and to 2015 Non-TIF expenditures). work with ES to determine clear
line of questioning to resolve apparent conflict. additional research and compilation
of material related to shortfalls in 2016 TIF projections. answer questions from ES
and DC on how the issues lare'documented. also, coordinate m'eeting(s) with
County Assessor related to 'Dark Big Box' Assessment issue. meeting With DC.
meeting with ES. discussion with RS on general points and how the points related
to the 'double-pledge problem, the 2014-16 public policy problem, SBt risk, and the
Tax Increment Projection problem. extremely complicated and difficult to
sort/simplify.
3/2/2015 prep for meeting w/Assessor re: 'dark box.' prepare report explaining CI-Tr 6.75 1,012.50
research technique and assessment of problem magnitude. 3 aspects of game 150.00/hr
theory toward iteration of'dark box' decision: same attributes; similar attributes;
future development strategies to capture benefit. tvl. pre-meeting ws/DC to review
issue and topics. mtg. post-meeting to determine action items and
responsibilities. coordinate 2016 additional research w/JDS. answer questions
from ES re: CRC 2015 budget and Council review. ph/RS to assure that presence
is not required at Council mtg.
3/3/2015 additional iterations of previous research re: 3/1/2015 projects which are alleged to 6.25 937.50
add TIF in 2016. coordination with County Assr re: 'dark box' issue. draft letters 150.00/hr
for DC to legislators and coordinate language with Poore. identify carmel
legislators. revise letters per comments. send Itr to DC for distribution. additional
discussions w/DC, ES, RS re: threats to TIF revenue and threats to taxpayers/SBT.
coordinate information from May 29 Report with DOCS (A Lopez) to confirm that
Olivia is demolition only and is located on parcel identified as#92. total research
indicates that estimated $5.5M in AV projected to generate TIF in 2016 does not
even have a permit. Another$18M (Olivia) has nopermit. 13 total parcels to
generate 2016 TIF, plus one that appears to be a parcel split. others appear to
have some development in process. coordinate preliminary AV calculations
w/Poore/Assr.
Page 4
- Hrs/Rate Amount
3/4/2015 communication w/DC, IBJ, etc. re: 'dark box' issue. additional research. 0.90 135.00
discussion to answer questions. arrange for meeting on 3-5. 150.00/hr
3/5/2015 meeting w/IBJ. prep, print docs, prepare remarks, follow up. follow up with Assr 3.90 585.00
and DC. 150.00/hr
3/6/2015 per DC instructions, develop outline of'dark box' issue for a written report. also, 3.90 585.00
develop/update the 2016 TIF research for AV. follow up with Co. Assr. follow up 150.00/hr
with Co. Auditor re: reduced TIF revenue resulting from reduced tax rate.
research related to debt/revenue claims made by mayor's office. develop draft 4.90 735.00
response. ph/DC, RS, ES relared to CRC questions and issues. 150.00/hr
3/11/2015 media phone calls and e-mail responses to Adam Aassen, Current, re: energy 1.10 165.00
center finances. 150.00/hr
(5 emails. 3 phone calls)
3/12/2015 re-assembling and cross-referencing documents related to energy center. create 3.60 540.00
summary e-mail containing preliminary findings and questions. prep for meeting 150.00/hr
with media to compare documents. review 201C closing documents made
available previously for transaction costs and fees. compare CRC reports,re: use
of energy consumption charges with 2014 bond issue and may 29 report. tying
together other loose ends and cross-checking for consistency of figures. appears
that CRc 2015 budget fails to, commit energy payments to debt repayment. not
clear what energy payments are used for.
meeting with AA to discuss his documents re: energy center. ph/ES. RS, DC re: 1.40 210.00
documents requested to supplement Energy Center issue. tvl. 150.00/hr
3/16/2015 research and coordination w/cl-tr staff re: calculaiton of'TIF net of developer pass. 4.90 735.00
through.' coordination/discussion of balance of'supplemental reserve fund.' 150.00/hr
coordination/calculation of property tax rate and impact on projected "total CRC
revenues," per CRC documents.
3/18/2015 discussions w/Council Pres, DC, others re: taxpayer risk/vulnerability. quantify 5.10 765.00
language directly from CRC documents allowing CRC to make serious fiscal 150.00/hr
decisions without oversight. CRc empowered to levy taxes without legislative
oversight. CRC documents show that TIF will not cover debt, even under most
favorable circumstances. entire balance relies on othe revenues, which cannot be
monitored without legislative oversight. research TIF overstatement in CRC
reports. $44M deficit is best case. near-term projections are not valid for specific
reasons when facts are separated and clarified. mtg w/BH to discuss legal
alternatives on behalf of C-T.
3/19/2015 olivia project research and documentation. TIF overstated in May 29 Report. 6.50 975.00
research on TIF revenue and distributions per CI-Tr staff. coordination with County 150.00/hr
Auditor. Coordination with County Assessor. respond to taxpayer questions with
documents. clarifications. mtg w/DC to discuss outline of report showing TIF
revenue is not sufficient to cover CRC debt obligatiions. coordination of 2015
assessed value information for 2016 TIF parcels w/County
Page 5
Hrs/Rate Amount
3/20/2015 meeting w/DC. mtg BH. mtg ES. all re: details from CRC budget and various 3.90 .585.00
revenue reports. CRC TF revenuye adjustment due to reduced total tax rate. new 150.00/hr
2015 TIF is $21.5M vs. $22M+ in 2014. review spreadsheet from county.
preliminary quantificaiton of CRC TIF loss. notify CSheeks of need to develop
preliminary "net" TIF calculation.
3/23/2015 data mining and organization. 2016 AV projections not accurate. coordinate with 4.40 660.00
Co. Assessor. 2015 revenue projections wrong due to new tax rate. Coordinate 150.00/hr
w/Co. Auditor. 2015 CRC budget shows $0 to Supplemental Reserve. work with
RS, ES, DC to assure that my information is complete and accurate.
3/26/2015 research to coordinate TIF figures and make corrections due to projeciton 3.25 487.50
inaccuracies. coordinate w/JDS. ph/ DC, CS to coordinate. ph/city council, c-t. 150.00/hr
3/29/2015 development of major points related to taxpayer risks due to excessive CRC debt. 6.25 937.50
150.00/hr
4/2/2015 coord w/JDS to assemble final spreadsheet with simplified findings. baseline is 2.90 435.00
language and lack of commitment. calculations generalized. audit necessary. 150.00/hr
research and re-quantification of TIF growth projections. assemble data to show 5.60 840.00
"No plans"vs. "approved" deverlopment. re-analyze 2016 revenue parcels'to 150.00/hr
confirm that only 44% of planned development actually happened. review other
"projected" development to degregate""no plans"'from "approved." only-54%of
'projected' TIF growth was in an approved development. correlate development
speculation with TIF deficit. shows deficit increases as each variable fails. lowest
TIF deficit is $44M according to CRC reports.. additional $11M lost due to reduce
tax rates. additional $58M lost due to inadequate development performance. need
for full, unbiased third-party audit.
SUBTOTAL: [ 96.85 14,527.50]
For professional services rendered 131.87 $17,677.50
Previous balance d �c ' ^ �° �¢ � $9,765.00
Balance due + �, s % ►, vo
*1-9
Consultants in City Planning J
And Economic Development
Wabash scientific, inc. . . . ....
Thursday, May 14, 2015
Diana Cordray, Clerk - Treasurer
Carmel City Hall, Third Floor
One Civic Square `
Carmel, IN 46032
Dear Diana:
RE: Invoice for Services
Carmel Transparency
'J
00
Enclosed is our Invoice # 25 for Wabash Scientific, inc. professional services provided to you
and the City of Carmel. This is related to our joint work towards transparency, for the period
from our prior bill of November 2014 through February 20, 2015. The attached invoice details
the respective time and expenditures provided by Wabash Scientific, inc. on this project in the
total amount of$9,765.00.
It is further noted that in addition to the above identified charges, additional support was
provided on this project which is also detailed in the enclosed with a "NO CHARGE"
categorization totaling 4.75 hours. This would have resulted in an additional $427.50,
IF that time would have been billed.
Due to your leadership, transparency has improved and become more recognized in the City of
Carmel.
Very truly yours,
Wabash Scientific .,
Michael Shaver, resident
/$150514 transparency
3799 Steeplechase Drive Carmel,IN 46032,
(Voice)317-872-9529,(FAX)317-872-9885,(e-mail)wabsci@aol.com
Wabash Scientific, inc.
3799 Steeplechase Drive
Carmel, IN 46032
Invoice submitted to:
May 14, 2015
Invoice#25
Professional Services
Hrs/Rate Amount
John Schutte
11/3/2014 research web including C-T laser fiche for drawing on City parking garages and 2.75 247.50
energy center for Mike's use. Limited found, and he will pursue other options, 90.00/hr
including requesting from others. Note more time was spent on this than
recorded.
11/10/2014 review Mike's executive summary letter for Clerk-Treaurer to Carmel Council, 1.17 105.00
plus attached summary. 90.00/hr
Verify several items contained therein.
11/11/2014 RDA flowchart provided yesterday was NOT the latest. REserach docuemnts 0.67 60.00
and find, resubmit to Diana C. after review by Mike. I provided via email to 90.00/hr
Dianaand Mike sent out other appropriate copies.
11/17/2014 continued research on CRC including information in resonse to questions from 3.75 NO CHARGE
Adam at the Current. 90.00/hr
11/18/2014 research of CRC revenues, information from Adam at the Current update 3.50 315.00
comments from Carmel Development's Halibaough TIF revenue, CRC holdings, 90.00/hr
11/20/2014 Continued resarch for Mike related to TIF dollars by TIF district, plus overall debt 2.75 247.50
from Gateway system. 90.00/hr
11/25/2014 Assist Mike on issue with Diana Cordray court case on snow removal from 1.50 135.00
garages, plus continuing transparency research. 90.00/hr
Page 2
Hrs/Rate Amount
12/2/2014 initial work on 2016 pay prjects, pull down data for Horizon Bank and Point Blank 1.17 105.00
gun Range. 90.00/hr
pull up parcel facts and related email. Drive by Horizon Bank to phsically see
construction.
12/4/2014 develop 2016 pay TIF projects based on 3/1/15 completiongs. Identified 13 1.50 135.00
locations. 90.00/hr
Also start search on compare of 2014 and 2015 TIF revenues compared to
5/9/14 Umbaugh report.
12/8/2014 work on 2014 Carmel TIF AV and Rev sigures and those projected for 2015. 2.75 247.50
Review misc documents and incorporate into worksheet, emailed Lee Graham 90.00/hr
for her review and comments/feedback.
12/9/2014 graph TIF areas for Mikes review and use to reflect decrease in TIF particularly 4.25 382.50
2012 to 2013 (pay), in the range of 20 out of 25 areas decreased. Merchants Sq 90.00/hr
work with Cindy Sheeks to verify that it is no longer in teh developer pass thru for
2014. Calls to Lee Graham's office relative to 2014 actuals TIF revenue which
whould be out by this Friday. At that pont it will be used for comparison
purposes in teh annual stream of TIF revenue flows.
12/11/2014 2014 December TIF Revenue figures from Lee Graham and pass thru from Cidy 3.75 337.50
S. Incorporated into actual spreadsheet. Reviewed with Mike to determine that 90.00/hr
2014 actuals and estimated 2015 still not up to 2012 level, even though shift of
Merchants Square from developer pass thru to CRC usable.
REstarted review of status of 2016 TIF Revenue projects and parcels in May 29
report,detail review of addresses, parcel numbers, and activity of those 13 items.
12/15/2014 Detailed revbiew of figures from Lee Graham from Hamilton County onTIF for 2.50 225.00
Carmel. Re viewed differences. Noted 2013 payable actually paid beyond 2013 90.00/hr
which was included in 2014. Also review of developer pass thru. Resolved
differences.
12/16/2014 Worked on Lee's figures and incorporated into comparison with 2013 to 2014 1.75 157.50
differences. Updated charts and reviewed with Mike. Including shift of 90.00/hr
Merchants Sq from developer pass-thru to non-pass thru.
Also 50% of Meridian adn Main going to each category. MISO effective 2014
also now added.
12/18/2014 worksheet updates for detail of 2012-2015 TIF revenue. 3.50 315.00
Acutals, projects, include debt obligations. 90.00/hr
two sets of figures from Hamilton County for 2015. Detail in spreadsheet and
email Lee Graham.
12/22/2014 work swith Lee Graham to update 2015 projections. Utilized figures after appeal 0.75 67.50
based on her recommendation. Discussed with Mike and finalized worksheet 90.00/hr
plus 5 copies printed for his use with appropriate City of
carmel persons.
Page 3
Hrs/Rate Amount
1/29/2015 start process to dig into Carmel TIF areas with reduced TIF dollars in recent 1.00 NO CHARGE
years to compare Assessed Values and sources down to individual 90.00/hr
parcels/properties.
Detailed review of proposed parcels/projects indicated in May 29, 2014 3.25 292.50
Umbaugh report with first TIF assessed value and associated TIF revenue due 90.00/hr
2016, which requires assessed value
SUBTOTAL: [ 42.26 3,375.00]
Michael Shaver w! .
11/3/2014 write first draft of internal report. 6.90 1,035.00
150.00/hr
11/24/2014 review e-mails related to lawsuit against CT filed friday. develop summary of 5.50 825.00
e-mail contents for meeting with attorneys and CT. pre-meeting with CT. 150.00/hr
meeting with attys to hand off project to them. answer all atty questions. identify
issues to resolve/consider. explain connections between documents. exchange
all available relevant information. respond to media questions to stgate that the
project has been handed off to attys and no further information will be coming
frmo me.
mult phone calls from Star. request for comments from CI-Tr. draft e-mail to 1.90 285.00
house. ph/house. ph/DC. 150.00/hr
12/8/2014 identify and research inconsistencies between CRC reports. 2014 budget 5.25 787.50
review. May 29 inconsistencies. Q&A for CI-Tr to see whether we concur. 150.00/hr
coord with SJ and CS.
1/10/2015 e-mail to sharp reiterating request for breakdown of estimated CRC revenues 0.30 45.00
from 2012 and 2014 bond officila statements. pull 2012 and 2014 files for 150.00/hr
information contained in the note.
1/19/2015 carmel document research for public information. CRC revenue quesitons, 1.25 187.50
transparency issues. ,communicate with CI-Tr. 150.00/hr
2/9/2015 assistance with 'confidentiality' issue. research, discussion w/CI-Tr& staff. 5.60 840.00
develop vetting process for affirmation/refutation of claim. meeting with CI-Tr. 150.00/hr
discussion with Council members re: background. draft e-mail for vetting.
multiple ph/ES, RS, House, DC. trying to understand credibility of claim.
accumulated time to respond to random requests for information from various 8.25 1,237.50
parties: DC, ES, RS, Current and others re: transparency issue with CRC. 150.00/hr
review determination about public documents alleged to be 'privileged.' e-mail
communication related to 'privilege' claim. RS requested cost data for
Pallaidium settlement which was not previously disclosed in press releases.
coordinate with DC. coordinate with RS. coordinate information to BHouse
related to legal claim of'privilege.' claim of'privilege' found to be bogus.
Receive Current phone call admitting that it was not privileged. follow-up and
Page 4
Hrs/Rate Amount
circulate informatino to people who had complained about lack of transparency
on behalf of DC. full-circle of info to RS, ES.
2/16/2015 phone call requesting clarification of CRC claim of privilege from previous week. 0.90 135.00
clarify technical issues and terminology. citizen planning to speak publicly and 150.00/hr
wanted to be sure that words chosen were correct. ph/DC.
2/17/2015 coordination of'big box' and other assessment issues. meeting with township 6.75 1,012.50
assessing office. ph/County assessor. research and development of 150.00/hr
forthcoming material from county assessor(also work sheets). 2016TIF AV
questions. further development of previous material. obtain property tax cards
showing AV and other info for 2016 parcels prior to march 1, 2015, assesssment
date (to serve as base documentation). meeting w/DC re: 2016 assessments,
discuss format and desired information. research related to changes to 'big box'
AV calculation. obtain and review county-wide big box impact projection. refine
county-wide data to carmel. draft memo for discussion purposes. ph/DC, RS,
ES to let them klnow what is coming. Ims multiple phone calls for confirmation
of information and resrocue validity.
SUBTOTAL: [ 42.60 6,390.001
For professional services rendered 84.86 $9,765.00
Previous balance $45,330.00
Accounts receivable transactions
11/5/2014 Payment in full on Invoice# 17, submitted 11/4/2014. -Thank You. Check No. 238961 ($45,330.00)
Total payments and adjustments ($45,330.00)
Balance due $9,765.00
Prescribed by State Board of Accounts ACCOUNTS PAYABLE VOUCHER City Forth No.201(Rev.1995)
CITY OF CARMEL
An invoice or bill to be properly itemized must show: kind of service, where performed, dates service rendered, by
whom, rates per day, number of hours, rate per hour, number of units, price per unit, etc.
Payee.
wd'a�A_ � � L Purchase Order No.
Terms
Date Due
Invoice Invoice Description Amount
Date Number (or note attached invoice(s) or bill(s))
�U
Total
I hereby certify that the attached invoice(s), or bill(s), is (are) true and correct and I have audited same in accor-
dance with IC 5-11-10-1.6.
, 20
Clerk-Treasurer
VOUCHER NO. WARRANT NO.
ALLOWED 20
IN SUM OF $
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$ J 744J , ,S:6
ON ACCOUNT OF APPROPRIATION FOR
0.7�qoz4 &wL� �s
Board Members
PO#or INVOICE NO. ACCT#/TITLE AMOUNT
DEPT.# I hereby certify that the attached invoice(s),
(�- V- ,b 7 0 or bill(s) is (are) true and correct and that
3 }S� C, S- �v � •5C� the materials or services itemized thereon
for which charge is made were ordered and
received except
20
Signature
Cost distribution ledger classification if Title
claim paid motor vehicle highway fund