311145 5/9/2017 Cqq
"�. CITY OF CARMEL, INDIANA VENDOR: 00351455
ONE CIVIC SQUARE LONDON WITTE GROUP LLC CHECK AMOUNT: $*****3,601.25*
CARMEL, INDIANA 46032 ONE AMERICAN SQUARE CHECK NUMBER: 311145
1776 N MERIDIAN STREET SUITE 500 CHECK DATE: 05/09/17
'Miron�° INDIANAPOLIS IN 46202
DEPARTMENT ACCOUNT PO NUMBER INVOICE NUMBER AMOUNT DESCRIPTION
OTHER EXPENSES
601 5023990 29923 3,601.25
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CPAS - ADVIS ❑ RS
Carmel Water Utility Client No: 1002.005
30 W Main Street Date: 03/31/2017
Suite 220 Invoice No: 29923
Carmel, IN 46032
For services rendered as detailed in the attached summary. $ 3,601.25
Current Amount Due $ 3.601.25
1 776 N. MERIDIAN STREET, SUITE 500 INDIANAPOLIS, INDIANA 46202
TELEPHONE I 31 7-634-4747 FACSIMILE I 31 7-632-2727 WEB I LWGCPA.COM
LWG CPAs & Advisors
March 2017 Billing Detail Page 1 of 2
Carmel Water Utility
1002.005
Hourly
Employee Date Hours Rate Invoice Memo
Haase 3/1/2017 1.00 295.00 295.00 Time spent on annual year over year
impact of May 2016 rate increase,
discussion/email with John Duffy
indicating that Ted Spearman was
putting together an analysis that would
annualize for the increase.
Haase 3/2/2017 0.75 295.00 221.25 Emails and discussion with Ted
Spearman about potential accruals that
impact the NOI and other items
pertaining to analysis of the NOI in
anticipation of being asked why
financials are not 100% better.
Haase 3/6/2017 1.00 295.00 295.00 Receipt and review of and discussion
with John Duffy of the adjusted 2016
revenues given that billing changes
came about in May so not a full year in
2016.
2.75 811.25 Financial Advisory - Rates Totals
Haase 3/11/2017 1.25 295.00 368.75 Time spent on getting answer to Carol
McManama regarding the Cash flow for
the combined City Financial Statements
for use in the CAFR.
Haase 3/13/2017 3.50 295.00 1,032.50 Discussion with Curt Coonrod regarding
the Cash flows for the 2016 combined
City Statements. Emailed John Duffy
for permission to proceed with the
project of restatement of the cash flows
and the booking of the negative cash
balance. Researched GASB Statement
#9 and #34. Also download of
Illustrated Financial Statements for this
treatment.
Haase 3/14/2017 2.00 295.00 590.00 Met with Brian Cherry to discuss the
GASB versus FASB issues for the
CAFR and Brian prepared the restated
Cash Flows. Review of the restating of
2016 statement and provision of same
to City and Mr. Coonrod.
LWG CPAs & Advisors
March 2017 Billing Detail Page 2 of 2
Carmel Water Utility
1002.005
Hourly
Employee Date Hours Rate Invoice Memo
Cherry 3/14/2017 3.25 170.00 552.50 Update cash flow.
Higgins 3/20/2017 0.25 395.00 98.75 Conversation with Sue re: engagement
status and open items.
Haase 3/20/2017 0.25 295.00 73.75 Update to Jim Higgins regarding
financial statements and additional
GASB work for the CAFR.
Haase 3/31/2017 0.25 295.00 73.75 Discussion with Carol McManama
regarding Bond refunding savings and
calculation of information for CAFR.
10.75 2,790.00 Financial Advisory - GASB Set-Up Totals
13.50 3,601.25 Total Due this Invoice.