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HomeMy WebLinkAbout300039 07/12/16 aur""A'M �/ \f� CITY OF CARMEL, INDIANA VENDOR: 071 00 ® ONE CIVIC SQUARE C L OONROD&COMPANY CHECK AMOUNT: $****44,805.00* 49` �_� CARMEL, INDIANA 46032 3850 PRIORITY WAY SOUTH DRIVE#225 CHECK NUMBER: 300039 MgTON�go. INDIAry APOLIS IN 46240 CHECK DATE: 07/12/16 DEPARTMENT ACCOUNT PO NUMBER INVOICE NUMBER AMOUNT DESCRIPTION 1701 4340300 213076,208.00 ACCOUNTING FEES 1701 4340300 21308 4,293.00 ACCOUNTING FEES 1701 4340300 21311 6,558.00 ACCOUNTING FEES 1701 4340300 21312 5,697.00 ACCOUNTING FEES 1701 4340300 213243,034.00 ACCOUNTING FEES 1701 4340300 121325 2,392.00 ACCOUNTING FEES 1701 4340300 21327 5,514.00 ACCOUNTING FEES 1701 4340300 21328 5,551.00 ACCOUNTING FEES 1701 4340300 21340 5,558.00 ACCOUNTING FEES VOUCHER NO. WARRANT NO. ALLOWED 20 L ,ODVI raA IN SUM OF $ ON ACCOUNT OF APPROPRIATION FOR Board Members Po#or —INVOICE-NO--ACC # LE-AMOUNT 1-rrereb certifY hat �attach�irnvoice sDEPT#- . 400LA 6=12114 70/ A 1 '3v q 3,qa 3,° &ao"• or bill(s) is (are) true and correct and that 2. 1 10 k 253. the materials or services itemized thereon -21311 4, 5-5k.— for which charge is made were ordered and 131 z 5'6,i7 ' received except 2 1 32-q , 031•-- CP 3 2-5 3 2.1 2-8 3 q0 / 20 lb i n ue Title Cost distribution ledger classification if claim paid motor vehicle highway fund 10:32 AM CLC Siervices Inc. 07/08/16 All Transactions for Carmel Clerk-Treasurer- All Transactions CITY OF CARMEL OUTSTANDING INVOICES - July 8th;2016 Type Num Date Acc unt Amount Invoice 21'340: 0613012016L Accounts Receivable 5,558 00 Invoice. 24328 06/27/2016 Accounts,Receivable Invoice, 21327 06/20/2016! Accounts Receivable 5„5.14:00+ Invoice 21,325 06/1312016- Accounts Receivable 2392;00; Invoice 21324 06/0612016L Accounts Receivable 3,0340©! Invoice 21312 05/3:1/2016 Accounts Receivable 5,697.00 Invoice 21311 05123/2016 Accounts Receivable 6,558,.00, Invoice 21308 05/1612016 Accounts Receivable 4,293100' Invoice 21307 05108/2016; Accounts Receivable 6,208:00' Total . . .. - Page I of 1 INVOICE 0516a P.O.33612 Hon. Christine Pauley Clerk-Trea surer,City of Carmel Attn: One Civic quare Carmel, 46032 Make check payable to: Tax ID#35-1985559 C.L.Coonrod&Company 3850 Priority Way South Drive,Suite 225 Indianapolis,Indiana 46240 May 11,2016 Professional services from April 26 through May 8,2016,in connection with: CAFR-Preparation of work paper for May th meeting regarding trust cash, CAFR $ 5,076 work regarding capital assets and infrastructure,GAAP research consolidation of due to from funds,Bond accrued interest information from BWR,Village Financial, follow up on receivables for CAFR, correcting trial balance accrued payroll,email regarding enterprise funds,preparation form eting with C-T,inquire about amounts due to and from enterprise funds,CAFR wor on budgetary statements and trial balance,meeting with C-T staff to discuss ca ital assets and MD&A,provide to do list and revise into a progress report, actuary 3chedule. Cash Management-Respond to Fifth Third bank,RFP follow up and response. 1,127 Out of pocket expense-travel to meeting with C-T and banks. 5 Total amount of this invoice. 6,208 Previous balance. 30,367 Payment received. (14,105) Total amount due. $ 22,470 Payable upon receipt. qall (317)844-4605 with questions. Carmel Clerk Treasurer 2015 CAFR Project Billings and Budget Actual Actual Actual Actual Actual Actual Actual Actual Revised 5-11-2016 28-Jan 15-Feb 25-Feb 15-Mar 31-Mar 15-Apr 30-Apr 67) 15-May 22-May 29-May CAFR Trial balance 563 283 838 3,234 990 1,534 461 75 75 75 Accounts payable,accruals 2,716 4,584 1,821 888 180 100 50 50 Accounts receivable 194 10 829 50 228 50 50 50 Amortization of past bond premiums,costs on refundings 324 2,894 7,476 288 1,496 492 50 200 50 Bond accrued interest,trust cash 507 534 2,414 974 4,321 2,180 1,320 372 100 50 50 Leases 120 47 201 201 996 200 400 Capital assets and infrustructure 1,601 121 1,825 728 1,571 2,426 1,591 50 50 50 Fund/fund balance classification 327 307 380 300 100 Enterprise funds 74 W 63 163 900 848 3,660 564 300 500 200 Fiduciary funds 24 80 12 532 50 50 50 GFOA checklist,application 200 105 226 374 200 RDA,CRC,4CDC other 231 583 462 50 50 50 GAAP research 326 252 327 710 200 2,079 328 50 50 50 Introductory section,CAFR preparation 50 53 60 100 50 200 Management discussion and analysis 51 49 576 124 574 500 100 Basic financial statements 723 626 626 360 2,244 520 50 50 50 cotrriting-pofties-clisclosur 456 621 421 336 0 100 10 Debt disclosure 50 329 221 221 1,789 953 300 100 Capital assets disclosure 52 51 300 100 50 - Pension disclosure S0 120 52 50 72 324 60 OPEB disclosure 50 120 49 49 12 Other dislosures 26 80 144 84 500 200 100 Budgetary statements 304 414 78 310 300 50 50 Supplementaryinformation 200- 540 699 699 312 Statistical section 50 4,044 97 736 700 Project management 120 160 120 119 396 48 84 756 150 150 150 Support auditors 50 42 42 36 300 500 Total 5,899 16,852 17,083 9,916 13,751 11,266 14,902 5,076 2,675 3,225 3,375 OTHER 11,855 5,490 8,840 7,031 8,233 2,839 1,360 1,132 Invoice Total 17,754 22,342 25,923 16,947 21,984 14,105 16,262 620 2,675 3,225 3,375 To date 141,524 Carmel CAFR progress report 5/11/2016 Key person Critical for Waiting on or office Further Progress In priority order Schedule audit entrance conference C-T,SBOA *** SBOA response Obtain actuarial report,book entries,make disclosures regarding 1925 and 1937 pension plans Actuaries *** Actuarial report Obtain actuarial report,book entries,make disclosures,retiree health care Actuaries *** Actuarial report Consult SBOA and PERF regarding disclosure on Police and Fire 1977 Fund SBOA Entrance conference Completeness of capital assets data,duplications,lack of disposals C-T C-T office is aware and is addressing Organization chart SLL Expected to be done by May 13 Letter of Introduction C-T C-T office is aware and is addressing Management discussion and analysis Actuaries,SLL Actuarial entries;SLL to embed Excel formulas Consistancy of beginning and ending trial balances C-T C-T office is aware and is addressing Confirmation of"final"2015 ledger balances C-T,ELH C-T to send current"final"ledger to ELH Provide audit workpapers as requested C-T,CLC,SBOA Done,waiting for SBOA request for PBC's Statistical section SLL Substantially complete,finalize by May 27 Identification of grants,materiality SBOA Entrance conference Debt disclosure SLL Expected to be done by May 11 capital-assets disclosure SLL Expected-to-be-done-by-May 11 Reconcile transfers,due-to and due-from funds ELH Expected to be done by May 16 Utility management fees Done subject to SBOA agreement Compensated absenses CLC,ELH Expected to be done by May 12 Reconciliation of Net Assets to-Fund Balance CLC Actuarial entries Reconciliation of Activities to Revenues and Exp's CLC Actuarial entries Net investment in capital assets,City CLC,SLL Expected to be done by May 20 Net investment in capital assets,Utility CLC,Duffy Response from Duffy 4CDC office building BWR,SLL Expected to be done by May 11 Other remaining disclosures CLC Expected to be done by May 13 Required supplementary information Actuaries Actuarial report Materiality of operating leases SBOA Entrance conference Classification of negative cash CLC Adjustments based on Duffy response Water cash flow,classification of interest as an operating expense SBOA Entrance conference Classification of payroll and similar funds,not as trust funds or internal service funds SBOA Entrance conference Encumbrances,classification of fund balance CLC Actuarial entries Do not show due-to/from for bond related lease payments SBOA Entrance conference Use of estimates in COIT receivable SBOA Entrance conference Bond payment costs immaterial,offset against cash in sinking funds SBOA Entrance conference No recognition of CRC bond payments on behalf of GF SBOA Entrance conference No recognition of 2014 lease payable due to late payment of bond related leases SBOA Entrance conference Final report preparation,GFOA certificate application,file CAFR with GFOA SLL,ELH,CLC,C-T Audit report INVOICE 0516b P.O.33612 Hon. Chri tine Pauley Clerk-Tre surer,City of Carmel Attn: Chri tine Pauley One Civic Square Carmel,RT 46032 Make check payable to: Tax ID#35-1985559 C.L.Coonrod&Company 3850 Priority Way South Drive,Suite 225 Indianapolis, Indiana 46240 May 16,2016 Professional services from May 9 through MELy 15,2016,in connection with: CAFR-Adjust journal entries,work on items in introductory section, copy work $ 4,293 papers and send to Harvey,required supplementary information,MD&A section, budgetary statements for original budget rev nues and expenditures, encumbrances, compensated absences,notes to financial sta ements,review debt disclosure,net investment in capital assets,information from mcmanama update analysis,capital assets disclosures,government wide accrual entry,draft other notes, cash, receivables transfers,risk,medical self insurance, adding content to financial notes, review Health fund allocation. Cash Management- - Out of pocket expense- - Total amount of this invoice. 4,293 Previous balance. 22,470 Payment received. - Total amount due. $ 26,763 Payable upon receipt. all(317)844-4605 with questions. Carmel Clerk Treasurer 2015 CAFR Project Billings and Budget Actual Actual Actual Actual Actual Actual Actual Actual Actual Revised 5-16-2016 28-Jan 15-Feb 25-Feb 15-Mar 31-Mar 15-Apr 30-Apr 8-May 15-May 22-May 29-May CAFR Trial balance 563 283 838 3,234 990 1,534 461 468 75 75 Accounts payable,accruals 2,716 4,584 1,821 888 180 115 Accounts receivable 194 10 829 50 228 50 50 Amortization of past bond premiums,costs on refundings 324 2,894 7,476 288 1,496 492 200 50 Bond accrued interest,trust cash 507 534 2,414 974 4,321 2,180 1,320 372 50 50 Leases 120 47 201 201 996- 200 400 Capital assets and infrustructure 1,601 121 1,825 728 1,571 2,426 1,591 48 300 50 Fund/fund balance classification 327 307 380 100 50 Enterprise funds 74 50 63 163 900 848 3,660 564 185 500 200 Fiduciary funds 24 80 12 532 S0 50 GFOA checklist,application 200 105 226 374 200 RDA,CRC,4CDC other 231 583 462 50 SO GAAP research 326 252 327 710 200 2,079 328 50 50 Introductory section,CAFR preparation 50 53 60 333 200 200 Management discussion and analysis 51 49 576 124 574 504 500 100 Basic financial statements 723 626 626 360 2,244 520 419 200 50 Accountingpolicies-discloswe 456 621 421 336 36419 10 Debt disclosure 50 329 221 221 1,789 953 375 100 Capital assets disclosure 52 51 403 100 50 Pension disclosure 50 120 52 50 72 324 60 OPEB disclosure 50 120 49 49 12 Other dislosures 26 80 144 84 690 300 100 Budgetary statements 304 414 78 310 281 50 50 Supplementary information 200 540 699 699 312 Statistical section 50 4,044 97 736 700 Project management 120 160 120 119 396 48 84 756 108 150 150 Support auditors 50 42 42 36 300 500 Total 5,899 16,852 17,083 9,916 13,751 11,266 14,902 5,076 4,293 3,625 3,275 OTHER 11,855 5,490 8,840 7,031 8,233 2,839 1,360 1,132 - Invoice Total 17,754 22,342 25,923 16,947 21,984 14,105 16,262 6,208 4,293 3,625 3,275 To date 149,442 INVOICE 0516c P.O.33612, Hon.Christine Pauley Clerk-Treasurer,City of Carmel Attn: Chri tine Pauley One Civic Square Carmel,IN 46032 Make check payable to: Tax ID#35-1985559 C.L.Coonrod&Company 3850 Priority Way South Drive,Suite 225 Indianapolis,Indiana 46240 May 23,2016 Professional services from May 16 through May 22,2016,in connection with: Budget Consulting-Budget matters,follow up on 2016 budget analysis,2016 $ 1,753 budget comparison,review impact of bond reimbursements. CAFR-New assets list,financial statements CAFR follow up items,formatting of 4,384 sections,transfers for health insurance,review progress,plan completion,capital assets,receivables,follow up on health care coverage,adding special revenue funds to combining statements,due to and from balance,debt disclosures, classification of transfers, classification investment earnings, taxes receivable reclassification, remove extraneous funds,grants,review links to PERF,bond questions,reclassify grants,determination of debt not used to finance capital assets,health insurance claims items,net investment in capital assets financial notes of transfers,reclassify negative cash and determine net investment'i capital assets,CAFR follow up on debt schedule,review and respond to questio ris regarding problems with data. Cash Management/Project-respond to reporter,follow up on RFP summary 421 items. Out of pocket expense- - Total amount of this in oice. 6,558 Previous balance. 26,763 Payment received. - Total amount due. $ 33,321 Payable upon receipt. Call(317)844-4605 with questions. Hibler 5/19/2016 CAFR/GAAP 80 1.25 100 Hibler 5/19/2016 CAFR/GAAP 80 0.50 40 Lilly 5/20/2016 CAFR/GAAP 155 3.10 481 Hibler 5/20/2016 CAFR/GAAP 80 0.55 44 Roeger 5/20/2016 CAFR/GAAP 220 0.10 22 Coonrod 5/20/2016 CAFR/GAAP 240 0.50 120 Hibler 5/20/2016 CAFR/GAAP 80 0.90 72 Coonrod 5/20/2016 CAFR/GAAP 240 1.05 252 Roeger 5/20/2016 CAFR/GAAP 220 0.85 186 Coonrod 5/20/2016 CAFR/GAAP 240 0.60 144 CAFR/GAAP Tota 4,384 Roeger 5/17/2016 Cash Managemen 220 1.15 253 Coonrod 5/19/2016 Cash Managemen 240 0.20 48 Coonrod 5/19/2016 Cash Management 240 0.50 120 Cash ManagerneF It Total 421 Documentation/Meeting 0 Mileage 0 TOTAL invoice amount 6,558 Carmel Clerk Treasurer 2015 CAFR Project Billings and Budget Actual Actual Actual Actual Actual Actual Actual Actual Actual Actual Revised 5-23-2016 28-Jan 15-Feb 25-Feb 15-Mar 31-Mar 15-Apr 30-Apr 8-May 15-May 22-May 29-May CAFR Trial balance 563 283 838 3,234 990 1,534 461 468 96 75 Accounts payable,accruals 2,716 4,584 1,821 888 180 115 Accounts receivable 194 10 829 50 228 419 50 Amortization of past bond premiums,costs on refundings 324 2,894 7,476 288 1,496 492 679 - 50 Bond accrued interest,trust cash 507 534 2,414 974 4,321 2,180 1,320 372 50 Leases 120 47 201 201 996 100 Capital assets and infrustructure 1,601 121 1,825 728 1,571 2,426 1,591 48 1,028 50 Fund/fund balance classification 327 307 380 28 50 Enterprise funds 74 50 63 163 900 848 3,660 564 185 452 400 Fiduciary funds 24 80 12 532 50 GFOA checklist,application 200 105 226 374 RDA,CRC,4CDC other 231 583 462 50 GAAP research 326 252 327 710 200 2,079 328 36 50 Introductory section,CAFR preparation 50 53 60 333 164 200 Management discussion and analysis 51 49 576 124 574 504 200 100 Basic financial statements 723 626 626 360 2,244 520 419 525 350 Accounting policies disclosure 456 621 421 336 364 100 Debt disclosure 50 329 221 221 1,789 953 375 3S7 Capital assets disclosure 52 51 403 329 50 Pension disclosure 50 120 52 50 72 324 60 24 OPEB disclosure 50 120 49 49 12 Other dislosures 26 80 144 84 690 100 Budgetary statements 304 414 78 310 281 50 Supplementary information 200 540 699 699 312 Statistical section 50 4,044 97 736 700 Project management 120 160 120 119 396 48 84 756 108 47 150 Support auditors 50 42 42 36 500 Total 5,899 16,852 17,083 9,916 13,751 11,266 14,902 5,076 4,293 4,384 3,275 OTHER 11,855 5,490 8,840 7,031 8,233 2,839 1,360 1,132 - 2,174 Invoice Total 17,754 22,342 25,923 16,947 21,984 14,105 16,262 6,208 4,293 6,558 3,275 To date 152,375 INVOICE 0516c P.O.33612 Hon.Christine Pauley Clerk-Treasurer,City of Carmel Attn: Christine Pauley One Civic quare Carmel,IN 46032 Make check payable to: Tax ID#35-1985559 C.L.Coonrod&Company 3850 Priority Way South Drive,Suite 225 Indianapolis,Indiana 46240 May 31,2016 Professional services from May 23 through May 29,2016,in connection with: CAFR-Reclassify fund balance,net investment in capital assets,progress report, $ 4,685 updating financial notes,follow up on C-T C pital assets questions,CAFR follow - up,classify encumbrances assigned by fund balance,provide SBOA with draft of basic statements,review new data,capital assets disclosure,amortization of past bond premiums,costs on refunding, debt disclosure,accounting for TIF bonds,2015 encumbrances,budgetary statement adjustme is to include encumbrances, adjustment to notes,Loft A bonds,Clarion bonds,CABs. Cash Management-response to questions r garding bank selection and new 268 contract,follow up on banking items. Project-Draft executive order regarding fund balance policy,progress on executive 744 order for fund balance policy,review final draft suggested language. Out of pocket expense- - Total amount of this invoice. 5,697 Previous balance. 33,321 Payment received. - Total amount due. $ 39,018 Payable upon receipt. C II(317)844-4605 with questions. Hibler 5/27/2016 CAFR/GAAP 80 0.20 16 Coonrod 5/27/2016 CAFR/GAAP 240 0.50 120 Coonrod 5/27/2016 CAFR/GAAP 240 1.20 288 CAFR/GAAP Tota 4,685 Coonrod 5/25/2016 Cash Managemen 240 0.20 48 Roeger 5/25/2016 Cash Managemen 220 1.00 220 Cash Managerner t Total 268 Coonrod 5/24/2016 Project 240 1.00 240 Coonrod 5/25/2016 Project 240 0.30 72 Coonrod 5/26/2016 Project 240 0.60 144 Coonrod 5/27/2016 Project 240 0.70 168 Coonrod 5/27/2016 Project 240 0.50 120 Project Total 744 Documentation/Meeting 0 Mileage 0 TOTAL invoice amount 5,697 Carmel Clerk Treasurer 2015 CAFR Project Billings and Budget Actual Actual Actual Actual Actual Actual Actual Actual Actual Actual Actual Revised 5-31-2016 28-Jan 15-Feb 25-Feb 15-Mar 31-Mar 15-Apr 30-Apr 8-May 15-May 22-May� 29�-M.y CAFR Trial balance 563 283 838 3,234 990 1,534 461 468 96 Accounts payable,accruals 2,716 4,584 1,821 888 180 115 Accounts receivable 194 10 829 50 228 419 Amortization of past bond premiums,costs on refundings 324 2,894 7,476 288 1,496 492 679 1,499 Bond accrued interest,trust cash 507 534 2,414 974 4,321 2,180 1,320 372 Leases 120 47 201 201 996 Capital assets and infrustructure 1,601 121 1,825 728 1,571 2,426 1,591 48 1,028 1,110 Fund/fund balance classification 327 307 380 28 72 Enterprise funds 74 50 63 163 900 848 3,660 564 185 452 240 Fiduciary funds 24 80 12 532 GFOA checklist,application 200 105 226 374 RDA,CRC,4CDC other 231 583 462 GAAP research 326 252 327 710 200 2,079 328 36 22 Introductory section,CAFR preparation 50 53 60 333 164 16 Management discussion and analysis 51 49 576 124 574 504 200 Basic financial statements 723 626 626 360 2,244 520 419 525 840 Accounting-policiestlisclosuce 456 62t 421 336 364 Debt disclosure 50 329 221 221 1,789 953 375 357 279 Capital assets disclosure 52 51 403 329 271 Pension disclosure 50 120 52 50 72 324 60 24 OPEB disclosure 50 120 49 49 12 Otherdislosures 26 80 144 84 690 Budgetary statements 304 414 78 310 281 Supplementary information 200 540 699 699 312 72 Statistical section 50 4,044 97 736 Project management 120 160 120 119 396 48 84 756 108 47 120 Support auditors 50 42 42 36 144 Total 5,899 16,852 17,083 9,916 13,751 11,266 14,902 5,076 4,293 4,384 4,685 OTHER 11,855 5,490 8,840 7,031 8,233 2,839 1,360 1,132 - 2,174 1,012 InvoiceTota 1 17,754 22,342 25,923 16,947 21,984 14,105 16,262 6,208 4,293 6,558 5,697 To date 158,072 INVOICE 0616c P.O.33612 Hon. Chris ine Pauley Clerk-Trea urer,City of Carmel Attn: Christine Pauley One Civic Square Carmel,IN 46032 Make check payable to: Tax ID#35-1985559 C.L.Coonrod&Company 3850 Priority Way South Drive,Suite 225 Indianapolis,Indiana 46240 June 6,2016 Professional services from May 30 through R ne 5,2016, in connection with: CAFR-Follow up on CAFR disclosure item ,year-end receivables related to $ 3,029 ambulance service,weekly progress report,prepare audit work papers: deferred outflows,bond premium, accounts payable,accrued payroll,compensated absences, updating supporting paperwork for accounts payable,linking to net position paper, reclassify bond deferred cost as inflow rather han outflow,work papers for current liabilities, adjustments to funds out of balanc ,follow up items on bond proceeds and ambulance receivables,work papers for ccrued liabilities,restricted cash, capital leases,intergovernmental receivables, ambulance receivable,phone call to CT office regarding SBOA beginning field work and format of work papers,budget comparison worksheet.preparation of work papers for taxes receivable,prepare work papers,review comparison of work papers to basic financial statements, prepare in excel format where appropriate. Cash Management- - Project- - Out of pocket expense-travel to client meet' g to discuss CAFR 5 Total amount of this inv ice. 3,034 Previous balance. 39,018 Payment received. - Total amount due. $ 42,052 Payable upon receipt. Call(317)844-4605 with questions. Carmel Clerk Treasurer 2015 CAFR Project Billings and Budget Actual Actual Actual Actual Actual Actual Actual Actual Actual Actual Actual Revised 6-05-2016 28-Jan 15-Feb 25-Feb 15-Mar 31-Mar 15-Apr 30-Apr 8-May 15-May 22-May 29-May CAFR Trial balance 563 283 838 3,234 990 1,534 461 468 96 Accounts payable,accruals 2,716 4,584 1,821 888 180 115 Accounts receivable 194 10 829 50 228 419 Amortization of past bond premiums,costs on refundings 324 2,894 7,476 288 1,496 492 679 1,499 Bond accrued interest,trust cash 507 S34 2,414 974 4,321 2,180 1,320 372 Leases 120 47 201 201 996 Capital assets and infrustructure 1,601 121 1,825 728 1,571 2,426 1,591 48 1,028 1,110 Fund/fund balance classification 327 307 380 28 72 Enterprise funds 74 50 63 163 900 848 3,660 564 185 452 240 Fiduciary funds 24 80 12 532 GFOA checklist,application 200 10S 226 374 RDA,CRC,4CDC other 231 583 462 GAAP research 326 252 327 710 200 2,079 328 36 22 Introductory section,CAFR preparation 50 S3 60 333 164 16 Management discussion and analysis S1 49 576 124 574 504 200 Basic financial statements 723 626 626 360 2,244 520 419 525 840 Accounting policies disclosure 4S6 621 421 336 364 Debt disclosure SO 329 221 221 1,789 953 375 3S7 279 Capital assets disclosure 52 51 403 329 271 Pension disclosure 50 120 52 50 72 324 60 24 OPEB disclosure SO 120 49 49 12 Other dislosures 26 80 144 84 690 Budgetary statements 304 414 78 310 281 Supplementary information 200 540 699 699 312 72 Statistical section 50 4,044 97 736 Project management 120 160 120 119 396 48 84 756 108 47 120 Support auditors 50 42 42 36 144 Total 5,899 16,852 17,083 9,916 13,751 11,266 14,902 5,076 4,293 4,384 4,685 OTHER 11,855 5,490 8,840 7,031 8,233 2,839 1,360 1,132 - 2,174 1,012 Invoice Total 17,754 22,342 25,923 16,947 21,984 14,105 16,262 6,208 4,293 6,558 5,697 To date INVOICE 0616c P.O.33612 Hon.Chris ine Pauley Clerk-Treasurer,City of Cannel Attn:Christine Pauley One Civic quare Carmel,IN 46032 Make check payable to: Tax ID#35-1985559 C.L.Coonrod&Company 3850 Priority Way South Drive,Suite 225 Indianapolis,Indiana 46240 June 13,2016 Professional services from June 6 through J e 12,2016,in connection with: CAFR-Budgetary statements adjusting linking issues,work paper request,progress $ 2,139 report,GAAP statement disclosures,commitments and insurance obligations, prepare insurance claim work paper,cap assets work paper;review work papers given to auditors,CAFR follow up items,review and transmit capital assets work paper;responses to auditor comments. Project-budget matters. 253 Out of pocket expense-travel to client meeting to discuss CAFR - Total amount of this invoice. 2,392 Previous balance. 42,052 Payment received. (16,262) Total amount due. $ 28,182 Payable upon receipt. C;311(317)844-4605 with questions. Carmel Clerk Treasurer 2015 CAFR Project Billings and Budget Actual Actual Actual Actual Actual Actual Actual Actual Actual Actual Actual Revised 6-13-2016 28-Jan 15-Feb 25-Feb 15-Mar 31-Mar 15-Apr 30-Apr 8-May 15-May 22-May 29-May CAFR Trial balance 563 283 838 3,234 990 1,534 461 468 96 Accounts payable,accruals 2,716 4,584 1,821 888 180 115 Accounts receivable 194 10 829 50 228 419 Amortization of past bond premiums,costs on refundings 324 2,894 7,476 288 1,496 492 679 1,499 Bond accrued interest,trust cash 507 534 2,414 974 4,321 2,180 1,320 372 Leases 120 47 201 201 996 Capital assets and infrustructure 1,601 121 1,825 728 1,571 2,426 1,591 48 1,028 1,110 Fund/fund balance classification 327 307 380 28 72 Enterprise funds 74 50 63 163 900 848 31660 564 185 452 240 Fiduciary funds 24 80 12 532 GFOA checklist,application 200 105 226 374 RDA,CRC,4CDC other 231 583 462 GAAP research 326 252 327 710 200 21079 328 36 22 Introductory section,CAFR preparation 50 53 60 333 164 16 Management discussion and analysis 51 49 576 124 574 504 200 Basic financial statements 723 626 626 360 2,244 520 419 525 840 4ccou4ting-policies-disclosure 456 Fzt 422 SRF 364 Debt disclosure 50 329 221 221 1,789 953 375 357 279 Capital assets disclosure 52 51 403 329 271 Pension disclosure 50 120 52 50 72 324 60 24 OPEB disclosure 50 120 49 49 12 Other dislosures 26 80 144 84 690 Budgetary statements 304 414 78 310 281 Supplementary information 200 540 699 699 312 72 Statistical section 50 4,044 97 736 Project management 120 160 120 119 396 48 84 756 108 47 120 Support auditors 50 42 42 36 144 Total 5,899 16,852 17,083 9,916 13,751 11,266 14,902 5,076 4,293 4,384 4,685 OTHER 11,855 5,490 8,840 7,031 8,233 2,839 1,360 1,132 - 2,174 1,012 Invoice Total 17,754 22,342 25,923 16,947 21,984 14,105 16,262 6,208 4,293 6,558 5,697 To date INVOICE 0616d P.O.33612 Hon.Chrisine Pauley Clerk-Tres urer,City of Carmel Attn: Christine Pauley One Civic Square Carmel, 46032 Make check payable to: Tax ID#35-1985559 C.L.Coonrod&Company 3850 Priority Way South Drive,Suite 225 Indianapolis,Indiana 46240 June 21,2016 Professional services from June 13 through J ne 19,2016,in connection with: Additional Appropriation-respond to que tion regarding additional appropriation, $ 380 appropriation matters. CAFR-Revise trial balance and statements or new beginning trial balance figures 4,969 supplied by Clerk-Treasurer's office,comply with auditor suggestion to include non- required supplementary budgetary compar. s previously considered not material, follow up on problems with GAAP Utility st tements including classification of bond refunding gains and classification of net position,prepare progress reports and respond to client comments and questions,begin work on pension disclosures by following up with INPRS of obtaining information on State-administered pensions, and other matters. Project-budget matters. 165 Out of pocket expense-travel to client meet g to discuss CAFR - Total amount of this invoice. 5,514 Previous balance. 28,182 Payment received. - Total amount due. $ 33,696 Payable upon receipt. Call(317)844-4605 with questions. Carmel Clerk Treasurer 2015 CAFR Project Billings and Budget Actual Actual Actual Actual Actual Actual Actual Actual Actual Actual Actual Revised 6-21-2016 28-Jan 15-Feb 25-Feb 15-Mar 31-Mar 15-Apr 30-Apr 8-May 15-May 22-May 29-May CAFR Trial balance 563 283 838 3,234 990 1,534 461 468 96 Accounts payable,accruals 2,716 4,584 1,821 888 180 115 Accounts receivable 194 10 829 50 228 419 Amortization of past bond premiums,costs on refundings 324 2,894 7,476 288 1,496 492 679 1,499 Bond accrued interest,trust cash 507 534 2,414 974 4,321 2,180 1,320 372 Leases 120 47 201 201 996 Capital assets and infrustructure 1,601 121 1,825 728 1,571 2,426 1,591 48 1,028 1,110 Fund/fund balance classification 327 307 380 28 72 Enterprise funds 74 50 63 163 900 848 3,660 564 185 452 240 Fiduciary funds 24 80 12 532 GFOA checklist,application 200 105 226 374 RDA,CRC,4CDC other 231 583 462 GAAP research 326 252 327 710 200 2,079 328 36 22 Introductory section,CAFR preparation 50 53 60 333 164 16 Management discussion and analysis 51 49 576 124 574 504 200 Basic financial statements 723 626 626 360 2,244 520 419 525 840 Accounting-policies-disclosure 456 621 421 336 364 Debt disclosure 50 329 221 221 1,789 953 375 3S7 279 Capital assets disclosure 52 51 403 329 271 Pension disclosure 50 120 52 50 72 324 60 24 OPEB disclosure 50 120 49 49 12 Other dislosures 26 80 144 84 690 Budgetary statements 304 414 78 310 281 Supplementary information 200 540 699 699 312 72 Statistical section 50 4,044 97 736 Project management 120 160 120 119 396 48 84 756 108 47 120 Support auditors 50 42 42 36 144 Total 5,899 16,852 17,083 9,916 13,751 11,266 14,902 5,076 4,293 4,384 4,685 OTHER 11,855 5,490 8,840 7,031 8,233 2,839 1,360 1,132 - 2,174 1,012 InvoiceTota 1 17,754 22,342 25,923 16,947 21,984 14,105 16,262 6,208 4,293 6,558 5,697 To date INVOICE 0616e P.O.33612 Hon. Chris ine Pauley Clerk-Trea urer,City of Carmel Attn: Christine Pauley One Civic quare Carmel, 46032 Make check payable to: Tax ID#35-1985559 C.L.Coonrod&Company 3850 Priority Way South Drive,Suite 225 Indianapolis,Indiana 46240 June 27,2016 Professional services from June 20 through J ne 26,2016,in connection with: Bookkeeping-accounting entries. $ 110 CAFR-link in variables to management dis ussion and analysis,statistical section, 4,847 basic financial statements,CAFR follow up Tn supplemental Medicaid reimbursement and budget comparison,follow up on utility audit issues,progress report,debt disclosure,redevelopment authority,other disclosures,notes. Project-summary of RFP,RFP response letter. 594 Out of pocket expense-travel to client meet ng to discuss CAFR - Total amount of this in oice. L5,5:51 Previous balance. 33,696 Payment received. - Total amount due. $ 39,247 Payable upon receipt. tall(317)844-4605 with questions. Carmel Clerk Treasurer 2015 CAFR Project Billings and Budget Actual Actual Actual Actual Actual Actual Actual Actual Actual Actual Actual Revised 6-21-2016 28-Jan 15-Feb 25-Feb 15-Mar 31-Mar 15-Apr 30-Apr 8-May 15-May 22-May 29-May CAFR Trial balance 563 283 838 3,234 990 1,534 461 468 96 Accounts payable,accruals 2,716 4,584 1,821 888 180 115 Accounts receivable 194 10 829 50 228 419 Amortization of past bond premiums,costs on refundings 324 2,894 7,476 288 1,496 492 679 1,499 Bond accrued interest,trust cash 507 534 2,414 974 4,321 2,180 1,320 372 Leases 120 47 201 201 996 Capital assets and infrustructure 1,601 121 1,825 728 1,571 2,426 1,591 48 1,028 1,110 Fund/fund balance classification 327 307 380 28 72 Enterprise funds 74 50 63 163 900 848 3,660 564 185 452 240 Fiduciary funds 24 80 12 532 GFOA checklist,application 200 105 226 374 RDA,CRC,4CDC other 231 583 462 GAAP research 326 252 327 710 200 2,079 328 36 22 Introductory section,CAFR preparation 50 53 60 333 164 16 Management discussion and analysis 51 49 576 124 574 504 200 Basic financial statements 723 626 626 360 2,244 520 419 525 840 Accountm`g policies disclosure 56 621 471 336 364 Debt disclosure 50 329 221 221 1,789 953 375 357 279 Capital assets disclosure 52 51 403 329 271 Pension disclosure 50 120 52 50 72 324 60 24 OPEB disclosure 50 120 49 49 12 Other dislosures 26 80 144 84 690 Budgetary statements 304 414 78 310 281 Supplementary information 200 540 699 699 312 72 Statistical section 50 4,044 97 736 Project management 120 160 120 119 396 48 84 756 108 47 120 Support auditors 50 42 42 36 144 Total 5,899 16,852 17,083 9,916 13,751 11,266 14,902 5,076 4,293 4,384 4,685 OTHER 11,855 5,490 8,840 7,031 8,233 2,839 1,360 1,132 - 2,174 1,012 Invoice Total 17,754 22,342 25,923 16,947 21,984 14,105 16,262 6,208 4,293 6,558 5,697 To date INVOICE 0716a P.O.33612. Hon. Chrisline Pau ley Clerk-Trea urer,City of Carmel Attn: Chris ine Pauley One Civic quare Carmel,IN 46032 Make check payable to: Tax ID#35-1985559 C.L.Coonrod&Company 3850 Priority Way South Drive,Suite 225 Indianapolis,Indiana 46240 July 5,2016 Professional services from June 27 through J ily 3,2016,in connection with: CAFR-work on basic financial statements,progress report,respond to auditor 5,206 questions regarding operating leases and cap tal assets,4CDC transactions and documents,attend meeting with auditors,CAFR follow up,send auditors official statements as requested,enhance bond workpapers,update appointed officials worksheet,prepare work paper for suppleme((tal Medicaid reimbursement,work paper requested for future maturities of debt disclosure. Project-budget matters,RFP banking service letters,RFP transaction summary. 352 Out of pocket expense-travel to client meet ng to discuss CAFR - Total amount of this invoice. 5,558 Previous balance. 39,247 Payment received. - Total amount due. $ 44,805 Payable upon receipt. all(317)844-4605 with questions. Carmel Clerk Treasurer 2015 CAFR Project Billings and Budget Actual Actual Actual Actual Actual Actual Actual Actual Actual Actual Actual Revised 7-5-16 28-Jan 15-Feb 25-Feb 15-Mar 31-Mar 15-Apr 30-Apr 8-May 15-May 22-May 29-May CAFR Trial balance S63 283 838 3,234 990 1,534 461 468 96 Accounts payable,accruals 2,716 4,584 1,821 888 180 115 Accounts receivable 194 10 829 50 228 419 Amortization of past bond premiums,costs on refundings 324 2,894 7,476 288 1,496 492 679 1,499 Bond accrued interest,trust cash 507 534 2,414 974 4,321 2,180 1,320 372 Leases 120 47 201 201 996 Capital assets and infrustructure 1,601 121 1,825 728 1,571 2,426 1,591 48 1,028 1,110 Fund/fund balance classification 327 307 380 28 72 Enterprise funds 74 50 63 163 900 848 3,660 564 185 452 240 Fiduciary funds 24 80 12 532 GFOA checklist,application 200 105 226 374 RDA,CRC,4CDC other 231 583 462 GAAP research 326 252 327 710 200 2,079 328 36 22 Introductory section,CAFR preparation 50 53 60 333 164 16 Management discussion and analysis 51 49 576 124 574 504 200 Basic financial statements 723 626 626 360 2,244 520 419 525 840 Accounting policies disclosure SY52i -421 336 364 Debt disclosure 50 329 221 221 1,789 953 375 357 279 Capital assets disclosure 52 51 403 329 271 Pension disclosure 50 120 52 50 72 324 60 24 OPEB disclosure 50 120 49 49 12 Other dislosures 26 80 144 84 690 Budgetary statements 304 414 78 310 281 Supplementary information 200 540 699 699 312 72 Statistical section 50 4,044 97 736 Project management 120 160 120 119 396 48 84 756 108 47 120 Support auditors 50 42 42 36 144 Total 5,899 16,852 17,083 9,916 13,751 11,266 14,902 5,076 4,293 4,384 4,685 OTHER 11,855 5,490 8,840 7,031 8,233 2,839 1,360 1,132 - 2,174 1,012 Invoice Total 17,754 22,342 25,923 16,947 21,984 14,105 16,262 6,208 4,293 6,558 5,697 To date