2003-11-10A AGENDA
MOUND CITY COUNCIL
BUDGET WORKSHOP
November 10, 2003
6:30 P.M. ~
Call Meeting to Order & Opening Comments - Mayor Pat Meisel
Individual Budgets, including Personnel, Capital Purchases & Programs:
A. Council - Gino Businaro
B. Promotions - Gino Businaro
C. Cable TV - Gino Businaro
D. City Manager/City Clerk - Kandis Hanson
E. Elections - Bonnie Ritter
F. Assessing - Gino Businaro
G. Finance - Gino Businaro
H. Computer - Gino Businaro
I. Legal - Gino Businaro
J. Police - Jim Kurtz
K. Emergency Preparedness - Jim Kurtz/John McKinley
L. Planning and Inspection - Sarah Smith
M. Streets - Greg Skinner/Carlton Moore
N. City Hall Buildings and Services - Jim Fackler/Carlton Moore
O. Parks - Jim Fackler/Carlton Moore
P. Recreation/Community Services - Jim Fackler/Carlton Moore
Q. Contingency - Gino Businaro
R. General Fund Transfer - Gino Businaro
o
o
T.
U.
V.
W.
X.
Y.
Z.
Fire - Greg Pederson
Recycling - Gino Businaro
Liquor -John Colotti
Water - Greg Skinner/Carlton Moore
Sewer - Greg Skinner/Carlton Moore
Cemetery - Bonnie Ritter/Jim Fackler
Storm Water - Greg Skinner/Carlton Moore
Docks - Jim Fackler/Carlton Moore
Discussion of General Fund Revenues
Discussion of Summary of Revenues and Expenditures
Final Discussion
A. Levy
B. Fund Balance
Closing Comments ~ Mayor Pat Meisel
Adjourn
Date:
To:
From:
Re:
CITY OF MOUND
MEMO
November 4, 2003
Mayor and City Council
Hanson, City Manag~
Kandis
Levy and Budget
5341 MAYWOOD ROAD
MOUND, MN 55364-1687
PH: (952) 472-0600
FAX: (952) 472-0620
WEB: www.cityofmound.com
On September 9, 2003 you as the HRA Board and the City Council approved the
Proposed Levy and the Preliminary Budget.
At that meeting some members made a number of comments expressing some concerns
with the level of the levy and indicating that the initial budget tends to be somewhat of a
'wish list'.
I do share some of the same concerns. At the same time I would like to address some of
the issues that all of us are struggling with:
All of us take the budget process very seriously and we make sure that
department heads submit only requests that are considered necessary to meet
the services that they and their staff are required and directed by you to
provide to the citizens of Mound.
Your approval of the HRA levy at the maximum will definitely help with the
downtown redevelopment, and we appreciate your foresight.
o
Administration has a strong concem with the General Fund Balance. The State
Auditor, our independent auditors, and our financial consultants are
recommending a 40 to 50 percent balance. We should have a target of at least
35 percent. Anything less will be seen as a definite fiscal weakness. A
stable view of City of Mound finances is essential when considering future
bonding needs.
I know that you would like to be able to reduce the general levy. There are
many reasons why you should levy to the level allowed by law. For the year
2004 the levy limit calculation was changed to reflect the true needs of a city.
It is not comparable with the formula used in the past. We would not be
comparing the same thing.
printed on recycled paper
1
o
I think that perhaps some priorities could be revisited, but overall you are
looking at a reasonable levy and budget proposal. Hopefully we will be able to
improve on it. We most certainly do not want to jeopardize the level of service
that the city residents expect of us.
o
The preliminary budget does not include provisions for cost of living salary
increases. Any increase will be reflected in the respective fund balances and
will reduce the Fund Balance. In terms of dollars, every 1% increase granted
to staff equals approximately $25,000.
We are required to negotiate in good faith with all three unions. If an
agreement cannot be reached, the police units could ask for arbitration and the
P.W. units could opt for strike.
In the earliest meetings with the unions, I have opened with a 1% increase,
intending to go to 2%, in just 2004, and with a re-opener on wages and health
insurance in 2005. To not offer some kind of increase will cost the City in the
form of legal defense as we arbitrate and, in the case of the police units, an
arbitrator will set the award. According to my information, arbitrators are not
observing the hard economic times, but are awarding traditional increases. It
is my recommendation to spend our money at home in the form of modest
salary increases rather than on legal and exorbitant awards. Doing so will
retain morale and save money.
-2-
City bf Mound
Overtime
t t ~04~2OO3
Department
City Manager
Elections
Finance
Police
Planning & Inspections
Streets
Parks
Docks
Water
Sewer
Liquor Store
Recycling
Total:
Year
2002
Amount.
$441.19
1,061.50
8.34
29,845.65
1,787.75
19,045.72
0.00
1,800.00
6,946.71
22,823.83
3,819.90
5,763.28
$93,343.87
Year
2003
Amount
$0.00
0.00
0.00
32,001.69
1,150.63
12,540.35
136.50
29.79
4,875.23
17,t44.96
225.06
5,602.17
$73,706.38
-3-
City bf Mound
Payments to Consultants
t 1/04/2003
Consultant
Year
2002
Year
2003
Ehlers and Associates, Inc.
Hoisington, Koegler Group, Inc.
Kennedy and Graven
McCombs Frank Roos Associates
$57,502.82
142,838.11
169,490.38
366,410.10
$18,187.50
161,663.91
78,972.44
338,450.84
Total:
$736,241.41
$597,274.69
-4-
CITY OF MOUND
City of Mound
Vendor Transactions by Vendor Gino
11/04103 12:5~ PM
Page 360
CHECK Check
Nbr Date Invoice Amount Comments Account Dept Descr
Search Name HOISINGTON KOEGLER GROUP, INC
Account E 101-42400-300
006422 2/26/2002 020702-B1 $62.50 01-02 KELLS LANE VACATION E 101-42400-300 Planning & Inspecti
006707 3/26/2002 030702-E $4,813.21 02-02 MISCELLANEOUS PLANNING E 101-42400-300 Planning & Inspecti
006422 2/26/2002 020702-C $3,507.63 01-02 MISCELLANEOUS PLANNING E 101-42400-300 Planning & Inspecti
006707 3/26/2002 930702-D1 $87.50 02-02 KELLS LANE VACATION E 101-42400-300 Planning & Inspecti
007334 5/28/2002 050702-A1 $1,991.21 MISCELLANEOUS PLANNING E 101-42400-300 Planning & Inspecti
007826 7/23/2002 070902-C3 $337.50 07-02 3030 ISLANDVIEW DECK VAR E 101-42400-300 Planning & Inspecti
007334 5/28/2002 050702-B $262.50 3030 ISLANDVIEW DRIVE VARIANCE 101-42400-300 Planning & Inspecti
007826 7/23/2002 070902-B $1,725.00 07-02 MISC PLANNING CASES E 101-42400-300 Planning & Inspecti
007068 4/23/2002 040902-C $2,292.80 03-02 MISCELLANEOUS PLANNING E 101-42400-300 Planning & Inspecti
008348 9/24/2002 091002-B3 $37.50 08-02 5344 RAMBLER LANE SITE R E 101-42400-300 Planning & tnspecti
008348 9/24/2002 091002-B5 $2,432.87 08-02 MISCELLANEOUS PLANNING E 101-42400-300 Planning & Inspecti
008348 9/24/2002 091002-B4 $112.50 08-02 ANTHONY'S FLORAL RESEAR E 101-42400-300 Planning & Inspecti
008348 9/24/2002 091002-B2 $577.50 08-02 LANGDON BAY TRAIL E 101-42400-300 Planning & Inspecti
008348 9/24/2002 091002~B1 $37.50 08-02 HENTGES JOINT POWERS E 101-42400-300 Planning & Inspecti
008229 9/9/2002 080802-C3 $56.25 07-02 VOICESTREAM 911 ANTENNA E 101-42400-300 Planning & Inspecti
010903-D1 $18.75 12-02 XXXX THREE POINTS VARIAN E 101-42400-300 Planning & Inspecti
008877 11/26/2002 110702-C4 $93.75 10-02 LANGDON BAY TRAIL E 101-42400-300 Planning & Inspecti
008877 11/26/2002 110702-C5 $487.50 10-02ZONING MAP E 101-42400-300 Planning & Inspecti
010903-C1 $325.55 12-02 PLANNING MISC SERVICES E 101-42400-300 Planning & Inspecti
009132 12/24/2002 120502-C $871.26 11-02 MISC PLANNING E 101-42400-300 Planning & Inspecti
008229 9/9/2002 080820-C4 $1,801.19 07-02 PLANNING MISCELLANEOUS E 101-42400-300 Planning & Inspecti
008229 9/9/2002 080802-D3 $393.75 07-02 PLANNING CASES MlSCALLE E 101-42400-300 Planning & Inspecti
008575 10/22/2002 100802-B5 $1,274.08 09-02 MISC PLANNING E 101-42400-300 Planning & Inspecti
007582 6/25/2002 060602-Cl $618.75 05-02 MISC PLANNING E 101-42400-300 Planning & Inspecti
007582 6/25/2002 060602-B4 $2,799.05 05-02 MISC PLANNING E 101-42400-300 Planning & Inspecti
Account E 101-42400-300 $27,017.60
Account E 101-45200-300
008575 10/22/2002 100802-C $150.00
Account E 101-45200-300 $150.00
09-02VARIANCES E 101-45200-300 Parks
Account E 401-43100-300
007334 5/28/2002 050702-A2
Account E 401-43100-300
$112.50 WESTEDGE ROAD IMPROVEMENT E 401~43100-300
$112.50
Streets
Account E 401-46540-300
006422 2/26/2002 020702-D
006707 3/26/2002 030702~F
007826 7/23/2002 070902-A
007068 4/23/2002 040902-A
008348 9/24/2002 091002-A
009132 12/24/2002 120502-A
008877 11/26/2002 110702-B
008229 9/9/2002 080802-A
010903-A
008575 10/22/2002 100802-A
007582 6/25/2002 060202-A
Account E 401-46540-300
$4,020.65 01~02 LSOT LAKE GREENWAY E 401~46640-300
$857.00 02-02 LOST LAKE GREENWAY E 401-46540-300
$1,248.00 07-02 LOST LAKE GREENWAY CD'S E 401-46640-300
$777.00 03-02 LOST LAKE GREENWAY CD'S E 401-46540-300
$1,174.87 08-02 LOST LAKE GREENWAY E 401-46540-300
$262.85 11-02 LOST LAKE GREENWAY E 401-46540-300
$3,412.85 10-02 LOST LAKE GREENWAY E 401-46540-300
$981.00 07-02 LOST LAKE GREENWAY CD'S E 401-46540-300
$2,462.50 12-02 LOST LAKE GREENWAY E 401-46540-300
$4,639.87 LOST LAKE GREENWAY CD'S E 401-46540-300
$214.50 05-02 LOST LAKE GREENWAY CD'S E 401-46540-300
$20,051.09
Green Way Constr
Green Way Constr
Green Way Constr
Green Way Constr
Green Way Constr
Green Way Constr
Green Way Constr
Green Way Constr
Green Way Constr
Green Way Constr
Green Way Constr
Account E 401-46580-300
008229 9/9/2002 080802-D2
Account E 401-46580-300
$525.00 07-02 PUBLIC SAFETY BUILDING
$525.00
E 401-46580-300 Mound Facilities
Account E 455-46377-300
-5-
CITY OF MOUND
City of Mound
Vendor Transactions by Vendor Gino
11/04/03 12:58 PM
Page 361
CHECK Check
Nbr Date Invoice Amount Comments Account Dept Descr
006422 2/26/2002 020702-E $15,290.26 01-02 CTY RD 15 STREETSCAPE E 455-46377-300 Lynwood/15 Realig
006707 3/26/2002 030702-A $5,906.78 02-02 CTY RD 15 STREETSCAPE E 455-46377-300 Lynwood/15 Realig
007068 4/23/2002 040902-F2
007826 7/23/2002 070903-D3
007068 4/23/2002 040902-B
008877 11/26/2002 110702-A
009132 12/24/2002 120502-B
008229 9/9/2002 080802-B
010903-B
Account E 455-46377-300
$517.50 03-02 COUNTY ROAD 15 ASSESSM E 455-46377-300 Lynwood/15 Realig
$645.83 07-02 CTY RD 15 RELOCATION E 455-46377-300 Lynwood/15 Realig
$2,590.40 03-02 CR 15 STREETSCAPE E 455-46377-300 Lynwood/15 Realig
$1,128.00 10-02 CTY RD 15 STREETSCAPE E 455-46377-300 Lynwood/15 Realig
$2,481.52 11-02 CTY RD 15 STREETSCAPE E 455-46377-300 Lynwood/15 Realig
$695.80 07-02 CTY RD 15 STREETSCAPE E 455-46377-300 Lynwood/15 Realig
$4,571.23 12-02 CTY RD 15 STREETSCAPE E 455-46377-300 Lynwood/15 Realig
$33,827.32
Account E 455-46379-300
006422 2/26/2002 020702-A
007826 7/23/2002 070902-E2
008877 11/26/2002 110702-D
008877 11/26/2002 110702-C3
008229 9/9/2002 080802-F
008229 9/9/2002 080802-Cl
123102
008575 10/22/2002 100802-D
007582 6/25/2002 060602-EI
Account E 455-46379-300
$1,952.25 01-02 POST OFFICE BID PACKAGE E 455-46379-300 New Post Office
$115.00 07-02 POST OFFICE DEVELOPMEN E 455-48379-300 New Post Office
$1,225.75 10-02 MOUND VISIONS E 455-46379-300 New Post Office
$37.50 10-02 POST OFFICE SITE E 455-46379-300 New Post Office
$2,121.50 07-02 POST OFFICE RELOCATION E 455-46379-300 New Post Office
$37.50 07-02 POST OFFICE RELOCATION E 455-46379-300 New Post Office
$2,875.00 12-02 MOUND VISIONS E 455-46379-300 New Post Office
$840.04 09-02 COUNTY RD 15 RELOCATION E 455-46379-300 New Post Office
$305.75 05-02 POST OFFICE RELOCATION E 455-46379-300 New Post Office
$9,510.29
Account E 455-46380-300
006707 3/26/2002 030702-C
006707 3/26/2002 030702-B
006422 2/26/2002 020720-F
007826 7/23/2002 070902-E3
007068 4/23/2002 040902-E
007068 4/23/2002 040902-F-1
007826 7/23/2002 070902-D1
007334 5/28/2002 050702-D
007334 5/28/2002 050702-C
008348 9/24/2002 091002-C
008877 11/26/2002 110702-E
009132 12/24/2002 120502-E
008229 9/9/2002 080802-E
008575 10/22/2002 100802-E
007582 6/25/2002 060602-D
007582 6/25/2002 060602-E2
Account E 455-46380-300
$2,352.56 02-02 TIF RELATED WORK E 455-46380-300 Misc District 1-2
$2,472.50 02-02 MOUND VISIONS E 455-46380-300 Misc District 1-2
$1,359.00 01-02 MOUND VISIONS E 455-46380-300 Misc District 1-2
$345.00 07-02 TIF RELATED WORK E 455-46380-300 Misc District 1-2
$3,274.75 03-02 TIF RELATED WORK E 455-46380-300 Misc District 1-2
$5,461.70 03-02 MOUND VISIONS E 455-46380-300 Misc District 1-2
$645.82 07-02 GREENWAY E 455-46380-300 Misc District 1-2
$2,192.47 TIF RELATED WORK E 455-46380-300 Misc District 1-2
$3,272.31 MOUND VISIONS E 455-46380-300 Misc District 1-2
$1,779.75 08-02 TIF RELATED WORK E 455-46380-300 Misc District 1-2
$933.87 10-02 TIF RELATED WORK E 455-46380-300 Misc District 1-2
$535.75 11-02 TIF RELATED WORK E 455-46380-300 Misc District 1-2
$1,568.00 07-02 MOUND VISIONS E 455-46380-300 Misc District 1-2
$363.25 09-02 TIF RELATED WORK E 455-46380-300 Misc District 1-2
$832.50 05-02 MOUND VISIONS E 455-46380-300 Misc District 1-2
$1,244.00 05-02 TIF RELATED WORK E 455-46380-300 Misc District 1-2
$28,633.23
Account E 496-46580-300
010903-C5
Account E 496-46580-300
$37.50
$37.50
12-02 PUBLIC SAFETY BUILDING
E 496-46580-300
Mound Facilities
Account E 602-49450-300
007826 7/23/2002 070902-D2 $1,291.64 07-02 LIFT STATION E 602-49450-300 Sewer Utility
007582 6/25/2002 060602-B1 $112.50 05-02 LIFT STATION PROJECT E 602-49450-300 Sewer Utility
Account E 602-49450-300 $1,404.14
Account E 675-49425-300
008348 9/24/2002 091002-E
008575 10/22/2002 100802-B3
Account E 675-49425-300
$460.00 08-02 BALBOA LAND PURCHASE
$75.00 09-02 BALBOA LAND PURCHASE
$535.00
E 675-49425-300
E 675-49425-300
Storm Water Utility
Storm Water Utility
-6-
CITY OF MOUND
City of Mound
Vendor Transactions by Vendor Gino
11/04/03 12:58 PM
Page 362
CHECK Check
Nbr Date Invoice Amount Comments Account Dept Descr
Account G 101-20200
006272 2/13/2002 011002-B2 $1,437.23 12-01 PLANNING MISCELLANEOUS G 101-20200
Account G 101-20200 $1,437.23
Account G 101-22854
008877 11/26/2002 110702-C1 $112.50 10-02 LANGDON BAY G 101-22854
008575 10/22/2002 100802-B4 $225.00 09-02 ROTTLUND DEVELOPMENT G 101-22854
006272 2/13/2002 011002-B5 $410.54 12-01 LANGDON BAY DEVELOPME G 101-22854
007582 6/25/2002 060602-B2 $75.00 05-02 LANGDON BAY G 101-22854
Account G 101-22854 $823.14
Account G 101-22855
009132 12/24/2002 120502-D
010903-C3
006272 2/13/2002 011002-E2
006272 2/13/2002 011002-B 1
007582 6/25/2002 060602-B3
Account G 101-22855
$460.00 11-02 METRO PLAINS DEVELOPME G 101-22855
$627.50 12-02 METRO PLAINS DEVELOPME G 101-22855
$739.67 12-01 METRO PLAINS DEVELOPME G 101-22855
$205.32 12-01 METRO PLAINS DEVELOPME G 101-22855
$112.50 05-02 METRO PLAINS G 101-22855
$2,144.99
Account G 101-22857
008348 9/24/2002 091002-D2
008229 9/9/2002 080802-C2
008575 10/22/2002 100802-B1
Account G 101-22857
$37.50 08-02 BECKER REZONING G 101-22857
$187.50 07-02 BECKER PROPERTY ISSUES G 101-22857
$75.00 09-02 BECKER REZQNING G 101-22857
$300.00
Account G 101-22869
008575 10/22/2002 100802-B2
Account G 101-22869
$150.00
$150.00
09-02 LANGDON WOODS
G 101-22869
Account G 101-22878
006272 2/13/2002 011002-B4
Account G 101-22878
$410.64
$410.64
12-01 VERIZON PERMIT
G 101-22878
Account G 101-22889
006272 2/13/2002 011002-B3
Account G 101-22889
$205.32
$205.32
12-01 MILTON VAQRIANCE RESOL
G 101-22889
Account G 101-22891
006422 2/26/2002 020702-B2
006707 3/26/2002 030702-D2
Account G 101-22891
$62.50 01-02 KELLS LANE VACATION G 101-22891
$87.50 02-02 KELLS LANE VACATION G 101-22891
$150.00
Account G 101-22892
006707 3/26/2002 030702-D4
007068 4/23/2002 040902-D2
Account G 101-22892
$487.50 02-02 BERGQUIST SUB-DIVISION G 101-22892
$150.00 03-02 BERQUIST MINOR SUBD G 101-22892
$637.50
Account G 101-22895
006707 3/26/2002 030702-D3
006422 2/26/2002 020702-B3
Account G 101-22895
$87.50 02-02 KELLS LANE VACATION G 101-22895
$62.50 01-02 KELLS LANE VACATION G 101-22895
$150.00
Account G 101-22896
007826 7/23/2002 070902-C2
$225.00 07-02 SWTRAILS PLAT G 101-22896
-7-
CITY OF MOUND
City of Mound
Vendor Transactions by Vendor Gino
11/04/03 12:58 PM
Page 363
CHECK Check
Nbr Date Invoice Amount Comments Account Dept Descr
008348 9/24/2002 091002-D1
007582 6/25/2002 060602-C2
Account G 101-22896
Account G 101-22898
007068 4/23/2002 040902-D1
Account G 101-22898
Account G 101-22899
007826 7/23/2002 070902-C1
008229 9/9/2002 080802-D1
Account G 101-22899
Account G 101-22904
007582 6/25/2002 060602-C3
Account G 101-22904
Account G 101-22908
007826 7/23/2002 070902-E1
Account G 101-22908
Account G 101-22914
008877 11/26/2002 110702-C2
Account G 101-22914
Account G 101-22916
010903-D2
Account G 101-22916
Account G 101-22919
010903-C2
Account G 101-22919
Account G 101-22920
010903-CA
Account G 101-22920
Account G 401-20200
006272 2/13/2002 011002-A
Account G 401-20200
Account G 455-20200
006272 2/13/2002 011002-D
006272 2/13/2002 011002-E 1
006272 2/13/2002 011002-C
Account G 455-20200
$150.00 08-02 MINNETONKA TRAILS PLAT
$600.00 05-02 MTKA TRAILS PLAT
$975.00
G 101-22896
G 101-22896
$37.50 03-02 ROBERGE MINOR SUBDNARI G 101-22898
$37.50
$112.50 07-02 PASTUCK MINOR SUB-DIVISI G 101-22899
$168.75 07-02 PASTUCK MINOR SUB-DIVISl G 101-22899
$281.25
$18.75 05-02 4831 SHORELINE BLVD CUP
$18.75
G 101-22904
$345.00 07-02LANDFORM DEVELOPMENT
$345.00
G 101-22908
$37.50 10-02 MIDDLESTEADT WAIVER
$37.50
G 101-22914
$37.50 12-02 LAKESIDE BRENSHELL SUB- G 101-22916
$37.50
$131.25 12-02 5218 DRUMMOND ROAD
$131.25
G 101-22919
$37.50 12-02 BETH EL GARAGE
$37.50
G 101-22920
$11,717.04 12-01LOSTLAKE GREENWAY
$11,717.04
G 401-20200
$308.43 12-01 MUELLER-LANSING AGREEM G 455-20200
$369.83 12-01 TIF RELATED WORK G 455-20200
$11,453.35 12-01 CTY RD 15 STREETSCAPE G 455-20200
$12,131.61
Search Name HOISlNGTON KOEGLER GR $153,962.39
-8-
CITY OF MOUND
City of Mound
Vendor Transactions by Vendor Gino
11/04/03 1:01 PM
Page 336
CHECK Check
Nbr Date Invoice Amount Comments Account Dept Descr
Search Name HOISlNGTON KOEGLER GROUP, INC Account E 101-41110-300
011033 4/22/2003 040803-E $838.00 03-0 SERVICE DISTRICT E 101-41110-300 Council
Account E 101-41110-300 $638.00
Account E 101-42400-300
011929 7/22/2003 070803-C $1,480.28 06-03 MISC PLANNING E 101-42400-300 Planning & Inspecti
011610 6/24/2003 060503-C $1,354.00 05-03 MISC PLANNING E 101-42400-300 Planning & Inspecti
012232 8/27/2003 080703-B1 $990.96 07-03 MISCELLANEOUS PLANNING E 101-42400-300 Planning & Inspecti
012482 9/23/2003 09-09-03-C $917.66 08-03 MISCELLANEOUS PLANNING E 101-42400-300 Planning & Inspecti
012770 10/28/2003 100703-C $847.92 09-03 MISCELLANEOUS PLANNING E 101-42400-300 Planning & Inspecti
010666 3/25/2003 030603-Cl $80.00 02-03 5108 DRUMMOND E 101-42400-300 Planning & Inspecti
010666 3/25/2003 030603-C2 $1,045.15 02-03 PLANNING MISCELLANEOUS E 101-42400-300 Planning & Inspecti
010420 2/25/2003 020603-D1 $1,023.76 01-03 PLANNING MISCELLANEOUS E 101-42400-300 Planning & Inspecti
011343 5/27/2003 050803-C3 $1,153.28 04-03 PLANNING MISCELLANEOUS E 101-42400-300 Planning & Inspecti
011033 4/22/2003 040803-C2 $703.75 03-03 PLANNING MISCELLANEOUS E 101-42400-300 Planning & Inspecti
Account E 101-42400-300 $9,596.76
Account E 101.45200-300
010420 2/25/2003 020603-B $500.00
Account E 101-45200-300 $500.00
01-03 PARK SIGNAGE
E 101-45200-300 Parks
Account E 401-46540-300
011929 7/22/2003 070803-A $650.00
011610 6/24/2003 060503-A $750.00
012232 8/27/2003 080703-A $6,304.30
012482 9/23/2003 09-09-03-A $2,268.00
012770 10/28/2003 100703-A $5,527.48
010668 3/25/2003 030603-A $2,423.01
010420 2/25/2003 026030-C $7,948.00
011033 4/22/2003 040803-A $2,725.00
011343 5/27/2003 050803-A $100.00
Account E 401-46540-300 $28,695.79
06-03 LOST LAKE GREENWAY CD'S E 401-46540-300
05-03 LOST LAKE GREENWAY CD'S E 401-46540-300
07-03 LOST LAKE GREENWAY CD'S E 401-46540-300
08-03 LOST LAKE GREENWAY - CA E 401-46540-300
09-03 LOST LAKE GREENWAY E 401-46540-300
02-02 LOST LAKE GREENWAY E 401-46540-300
01-03 LOST LAKE GREENWAY E 401-46540-300
03-03 LOST LAKE GREENWAY E 401-46540-300
04-03 LOST LAKE GREENWAY E 401-46540-300
Green Way Constr
Green Way Constr
Green Way Constr
Green Way Constr
Green Way Constr
Green Way Constr
Green Way Constr
Green Way Constr
Green Way Constr
Account E 455-46377-300
011929 7/22/2003 070803-B $10,946.84
011929 7/22/2003 070803-E2 $2,025.60
011610 6/24/2003 060503-D $60.00
011610 6/24/2003 060503-B $9,120.77
012482 9/23/2003 09-09-03-3 $568.00
012482 912312003 09-09-03-B $14,936.11
012232 8/27/2003 080703-F $21,827.86
012232 8/27/2003 080703-D $1,239.19
012770 10/28/2003 100703-B $4,861.81
012770 10/28/2003 100703-D $833.00
010420 2/25/2003 020603-A $3,840.34
010666 3/25/2003 030603-B $5,969.00
011343 5/27/2003 050803-E $180.00
011033 4/22/2003 040803-B $6,869.57
011343 5/27/2003 050803-B $8,399.23
Account E 455-46377-300
$91,677.32
06-03 CTY RD 15 STREETSCAPE E 455-46377-300
06-03 MOUND VISIONS E 455-46377-300
05-03 MOUND VISIONS E 455-46377-300
05-03 CTY RD 15 STREETSCAPE E 455-46377-300
08-03 MOUND VISIONS E 455-46377-300
08-03 CTY RD 15 STREETSCAPE E 455-46377-300
07-03 CTY RD 15 STREETSCAPE E 455-46377-300
07-03 MOUND VISIONS E 455-46377-300
09-03 CTY RD 15 STREETSCAPE E 455-46377-300
09-03 MOUND VISION E 455-46377-300
01-03 CR 15 STREETSCAPE E 455-46377-300
02-03 CR 15 STREETSCAPE E 455-46377-300
04-03 MOUND VISIONS E 455-46377-300
03-03 CR 15 STREETSCAPE E 455-46377-300
04-03 CTY RD 15 STREETSCAPE E 455-46377-300
Lynwood/15 Realig
Lynwood/15 Realig
Lynwood/15 Realig
Lynwood/15 Realig
Lynwood/15 Realig
Lynwood/15 Realig
Lynwood/15 Realig
Lynwood/15 Realig
Lynwood/15 Realig
Lynwood/15 Realig
Lynwood/15 Realig
Lynwood/15 Realig
Lynwood/15 Realig
Lynwood/15 Realig
Lynwood/15 Realig
Account E 455-46379-300
010420 2/25/2003 020603-F $1,570.00
010666 3/25/2003 030603-E $180.00
011033 4/22/2003 040803-F $516.00
01-03 MOUND VISIONS
02-02 MOUND VISIONS
03-03 MOUND VISIONS
E 455-46379-300
E 455-46379-300
E 455-46379-300
New Post Office
New Post Office
New Post Office
-9-
CITY OF MOUND
City of Mound
Vendor Transactions by Vendor Gino
11/04/03 1:01 PM
Page 337
CHECK Check
Nbr Date Invoice Amount Comments Account Dept Descr
Account E 455-46379-300
Account E 455-46380-300
011929 7/22/2003 070803-F2
012232 8/27/2003 080703-E
012482 9/23/2003 09-09-03-F
012770 10/28/2003 100703-E
010420 2/25/2003 020603-G
010666 3/25/2003 030603-F2
Account G
010154
010154
010154
010154
010154
010154
Account G
Account G
011343
Account G
Account G
010420
010420
Account G
Account G
012232
Account G
Account G
011610
011929
011929
010666
011343
011343
011033
Account G
Account G
010420
Account E 455-46380-300
101-20200
1/28/2003 010903-D2
1/28/2003 010903-D1
1/28/2003 010903-C4
1/28/2003 010903-C1
1/28/2003 010903-C3
1/28/2003 010903-C2
101-20200
101-22854
5/27/2003 050803-Cl
101-22854
101-22855
2/25/2003 020603-D2
2/25/2003 020603-E1
101-22855
101-22892
8/27/2003 080703-B2
101-22892
101-22908
6/24/2003 060503-F
7/22/2003 070803-E1
7/22/2003 070803-F1
3/25/2003 030603-F1
5/27/2003 050803-C2
5/27/2003 050803-F
4/22/2003 040803-G
101-22908
101-22916
2/25/2003 020603-E2
Account G 101-22916
Account G 101-22917
011610 6/24/2003 060503-E1
011033 4/22/2003 040803-D3
011033 4/22/2003 040803-C1
Account G 101-22917
$2,266.00
$1,129.06 06-03 TIF RELATED WORK
$438.00 07-03 TIF RELATED WORK
$558.00 08-03 TIF RELATED WORK
$650.00 09-03 TIF RELATED WORK
$738.00 01-03 TIF RELATED WORK
$1,376.00 02-03 TIF RELATED WORK
$4,889.06
E 455-46380-300 Misc District 1-2
E 455-46380-300 Misc Distdct 1-2
E 455-46380-300 Misc District 1-2
E 455-46380-300 Misc District 1-2
E 455-46380-300 Misc District 1-2
E 455-46380-300 Misc District 1-2
$37.50 12-02 LAKESIDE BRENSHELL SUB- G 101-20200
$18.75 12-02 XXXX THREE POINTS VARIAN G 101-20200
$37.50 12-02 BETH EL GARAGE G 101-20200
$325.55 12-02 PLANNING MISC SERVICES G 101-20200
$627.50 12-02 METRO PLAINS DEVELOPME G 101-20200
$131.25 12-02 5218 DRUMMOND ROAD G 101-20200
$1,178.05
$100.00 04-03 LANGDON BAY DEVELOPME G 101-22854
$100.00
$120.00
$40.00
$160.00
01-03 METRO PLAINS DEVELOPME G 101-22855
01-03 METRO PLAINS DEVELOPME G 101-22855
$60.00 07-03 4784 NORTHERN ROAD SUB- G 101-22892
$60.00
$1,876.00
$337.60
$1,505.40
$1,376.00
$40.00
$1,543.70
$738.00
05-03 MOUND HARBOR RENAISSA G 101-22908
06-03 LANDFORM DEVELOPMENT G 101-22908
06-03 LANDFORM DEVELOPMENT G 101-22908
02-03 LANDFORM DEVELOPMENT G 101-22908
04-03 MOUND HARBOR RENASAIN G 101-22908
04-03 MOUND HARBOR RENASIAN G 101-22906
03-03 LANDFORM DEVELOPMENT G 101-22908
$7,416.70
$40.00 01-03 1975LAKESIDE SUB-DIV
$40.00
G 101-22916
$240.00
$160.00
$80.00
$48O.OO
05-03 BODINE MINOR SUBDIVISION G 101-22917
03-03 STODDARD SUB-DIVISION G 101-22917
03-03 STODDARD CASE REVIEW G 101-22917
Account G 101-22918
-10-
CITY OF MOUND
City of Mound
Vendor Transactions by Vendor Gino
11/04/03 1:01 PM
Page 338
CHECK Check
Nbr Date Invoice Amount Comments Account Dept Descr
011929 7/22/2003 070803-D2
012232 8/27/2003 080703-C3
010420 2/25/2003 020603-E3
011033 4/22/2003 040803-D2
Account G 101-22918
Account G 101-22921
010666 3/25/2003 030603-D
011033 4/22/2003 040803-D4
Account G 101-22921
Account G 101-22923
011343 5/27/2003 050803-D1
Account G 101-22923
Account G 101-22924
011343 5/27/2003 050803-D3
Account G 101-22924
Account G 101-22925
011343 5/27/2003 050803-D2
Account G 101-22925
Account G 101-22927
011343 5~27/2003 050803-D4
Account G 101-22927
Account G 101-22929
012232 8/27/2003 080703-C4
Account G 101-22929
Account G 101-22931
012232 8/27/2003 080703-C2
011033 4/22/2003 040803-D1
Account G 101-22931
Account G 101-22934
011929 7/22/2003 070803-D1
Account G 101-22934
Account G 101-22942
011610 6/24/2003 060503-E2
Account G 101-22942
Account G 101-22945
012232 8/27/2003 080703-C1
012482 9/23/2003 09-09-03-D2
Account G 101-22945
Account G 101-22959
012482 9/23/2003 09-09-03-D1
Account G 101-22959
$160.00 06-03 52XX LYNWOOD CODDON 03- G 101-22918
$160.00 07-03 52XX LYNWOOD VARIANCE G 101-22918
$160.00 01-03 5240 LYNWOOD G 101-22918
$320.00 03-03 CODDON VARIANCE G 101-22918
$800.00
$160.00 02-03 2954 OAKLAWN #O2-07
$160.00 03-03 LAZNIAP, Z SUB-DIVISION
$320.00
G 101-22921
G 101-22921
$80.00 04-03 4701 ABERDEEN RD,ALBREC G 101-22923
$80.00
$200.00 04-03 6380 BAYRIDGE, STONE
$2O0.0O
G 101-22924
$120.00 04-03 6041RIDGEWOOD RD,JOHNS G 101-22925
$120.00
$80.00 04-03 5025WREN RD, BODINE
$80.00
G 101-22927
$20.00 07-03 1754 JONES LANE
$2O.OO
G 101-22929
$760.00 07-03 LANGDON TRAIL WARA
$360.00 03-03 WARA SKETCH PLAN
$1,120.00
G 101-22931
G 101-22931
$60.00 06-03 VARIANCE 03-22LAJOY
$60.00
G 101-22934
$80.00 0~03 RENO CUP
$80.00
G 101-22942
$360.00 07-03 5234 LYNWOOD BLVD
$260.00 08-03 CODDON CUP #03-29
$620.00
G 101-22945
G 101-22945
$80.00 08-03 1754JONESLAKE#03-35
$80.00
G 101-22959
-11-
CITY OF MOUND
City of Mound
Vendor Transactions by Vendor Gino
11/04/03 1:01 PM
Page 339
CHECK Check
Nbr Date Invoice Amount Comments Account Dept Descr
Account G 101-22960
012482 9/23/2003 09-09-03D3
Account G 101-22960
Account G 401-20200
010154 1/28/2003 010903-A
Account G 401-20200
Account G 455-20200
010154 1/28/2003 123102
010154 1/28/2003 010903-B
Account G 455-20200
Account G 496-20200
010154 1/28/2003 010903-C5
Account G 496-20200
$240.00 08-03 LANGDON TRAIL PDA #03-33 G 101-22960
$240.00
$2,462.50 12-02 LOST LAKE GREENWAY
$2,462.50
G 401-20200
$2,875.00 12-02 MOUND VISIONS
$4,571.23 12-02 CTY RD 15 STREETSCAPE
$7,446.23
G 455-20200
G 455-20200
$37.50 12-02 PUBLIC SAFETY BUILDING G 496-20200
$37.50
Search Name HOISINGTON KOEGLER GR $161,663.91
-12-
City 'of Mound
Heath Insurance
Monthly Premium
tl ~O4~20O3
Year Year %
2003 2004 Increase Increase
Medica High Option
Employee 329.83 374.75 44.92 13.62%
Family 869.74 987.70 117.96 13.56%
Medica Elect Option
Employee 301.29 342.33 41.04 13.62%
Family 794.46 902.97 108.51 13.66%
Medica Low Option
Employee 277.07 333.87 56.80 20.50%
Family 730.58 880.35 149.77 20.50%
Note:
The City pays the full premium for the Employee and contributes $610.00 toward Family.
-13-
CITY OF MOUND
2003 HEALTH PLANS
LOGIS HEALTH CARE GROUP
MONTHLY CITY EMPLOYEE DEDUCT EACH
PREMIUM CONTRIBUTION CONTRIBUTION PAYROLL
MEDICA HIGH OPTION
Employee Only $329.83 ALL .........
Employee + Spouse $704.43 $610.01 $94.42 $47.21
Employee + Child(ten) $665.46 $610.00 55.46 27.73
Family $869.74 $610.00 $259.74 $129.87
MEDICA ELECT OPTION
Employee Only $301.29 ALL ......
Employee + Spouse $643.47 $610.01 $33.46
Employee + Child(mn) $607.85 ALL $0,00
Family $794.46 $610.00 $184.46
$16.73
$0.00
$92.23
MEDICA LOW OPTION
Employee Only $277.07 ALL ..........
Employee + Spouse $591.72 ALL $0.00 $0.00
Employee + Child(mn) $558.98 ALL $0.00 $0.00
Family $730.58 $610.00 $120.58 $60.29
HEALTH INSURANCE WAIVER CREDIT
You may choose to waive health insurance coverage and receive a $50.00 credit per month.
2003HealthRates
-14-
CITY OF MOUND
2004 HEALTH INSURANCE PLANS
LOGIS HEALTH CARE GROUP
MONTHLY CITY EMPLOYEE DEDUCT EACH
PREMIUM CONTRIBUTION CONTRIBUTION PAYROLL
MEDICA HIGH OPTION
Employee Only $374.75 ALL ........
Employee + Spouse $800.37 $610.01 $190.36 $95.18
Employee + Child(mn) $756.10 $610.00 $146.10 $73.05
Family $987.70 $610.00 $377.70 $188.85
MEDICA ELECT OPTION
Employee Only $342.33 ALL ----
Employee + Spouse $731.11 $610.01 $121.10
Employee + Child(mn) $690.66 $610.00 $80.66
Family $902.97 $610.01 $292.96
$60.55
$40.33
$146,48
MEDICA LOW OPTION
Employee Only $333.87 ALL .....
Employee + Spouse $713.02 $610.00 $103.02
Employee + Child(mn) $673.57 $610.01 $63.56
Family $880.35 $610.01 $270,34
$51.51
$31.78
$135.17
HEALTH INSURANCE WAIVER CREDIT
You may choose to waive health insurance coverage and receive a $50.00 credit per month.
2004HealthRates
-'15-
CITY OF MOUND
5341 MAYWOOD ROAD
MOUND, MN 55364-1687
PH: (952) 472~0600
FA.X: (952) 472-0620
WEB: www.cityofmound.com
MEMORANDUM
TO:
Mayor Pat Meisel and City Council
FROM:
Jim Fackler, Parks Superintendent
Katie Hoff, Docks Administrator
DATE:
September 9, 2003
Projected Dock Revenues and Expenditures Through 2008
As requested, staff updated the Docks Program Projected Revenue and
Expenditures through the year 2008. Please note that there was a 3% inflation
figure used only in the administration expenditure portion of the worksheet.
CC:
Kandis Hanson, City Manager
Gino Businaro, Finance Director
0
-17-
ABDO
EICK &
Certified Public Accountants & Consultants
Grandview Square
5201 Eden Avenue
Sui~ 370
Edina, MN 55436
Dear Client:
Internal control is a consideration in every audit. In the last several years, there have been numerous highly
publicized instances of financial statement fraud. Even before we dealt with Enron related issues, the
Auditing Standards Board of the American Institute of Certified Public Accountants (AICPA) was working
to improve the audit procedures relating to the consideration of fraud in a financial statement audit. The
purpose of this letter is to update you on some changes that will have an impact for our audit of the 2003
financial statements.
The Auditing Standards Board issued Statement on Auditing Standards (SAS) No. 99, Consideration of
Fraud in a Financial Statement Audit in September 2002 and became effective for periods beginning after
December 15, 2002. This standard was issued to improve the chances that material misstatements due to
fraud would be detected. We have always had standards addressing the likelihood of fraud in our audit, but
some of the significant changes are listed below:
· Brainstorming sessions with audit team members to discuss the potential for material misstatement
due to fraud.
· More inquiry designed to detect fraud.
· More analytical procedures designed to identify the risk of the material misstatement due to fraud.
· More information gathering procedures.
The results of the procedures could lead to more fieldwork dmSng the audit. At a minimum, we will be
spending more time in the preliminary stages of the audit. If our preliminary work indicates a higher risk of
fraud exists, we will spend time in that area to develop procedures to address that risk.
The effects of this Standard will result in more time during the audit, which will result in a higher cost to
you. We are not approaching this Standard as a revenue generating tool. We are looking at this standard as
an opportunity to rethink our audit practices and design effective new ways to make you better. Our
mission as a firm is to help you improve your organization. We look forward to answering any questions
and helping you prepare for year end.
Sincerely,
ABDO, EICK & MEYERS, LLP
Certified Public Accountants
952.835.9090 Fax 952.835.3261
www. aemcpas.com - 1 8 -
ities
Num]~er 31
October 15, 2003
State auditor issues "ruling" on use of
administrative fines
Says cities "circumventing state law"
Anne Finn
Early this month, the Office of the
State Auditor (OSA) issued a news
release accusing some cities and
counties of "circumventing state law
and the mfiform traffic citation in an
effort to generate revenue for the
local government."
The news release announced that
the OSA does not believe cities and
counties have the authority to issue
administrative penalties for traffic
violations.
In recent months, some cities and
counties have adopted ordinances that
are duplicative of state petty misde-
meanor traffic statutes, and have
implemented related fine schedules.
The OSA reviewed the issue at the
request of the president of the
Association of Minnesota Counties
and the chair of the Honse Judiciary
Policy & Finance Conunittee.
Cities are generally limiting uses
of traffic-related administrative fines
to first offenses, and to what some
would describe as low-level violations
such as driving fewer than 10 miles
per hour above the speed lhnit.
According to cities that have
expanded the use of administrative
fines to traffic violations, the practice
of using administrative citations for
these violations makes sense. More
importantly, they say, the primary goal
is not to increase local revenues. The
use of administrative fines for minor
traffic offenses can correct bad driving
behaviors without adding burdens to
county court systems. Cities can save
money and keep officers on rebmlar
duty by limiting travel expenses and
duty-hours spent on court hearings
that may be located outside the
jurisdiction.
The local fines--typically around
$40--are significandy lower than the
statutory citations. Cities that have
adopted achninistrative fine schedules
for traffic violations say the surcharges
imposed by the state make the cost of
statutory violations excessive for
residents (see table below). Adminis-
trative penalties allow officers to
essentially issue warnings with
Distribution of Monies Collected for StatUtory Moving Violation
(under 10 miles per hour over speed limit)
Total Fine $40.00
Fine Breakdown Local Units of Government $26.66
State General Fund $13.33
Total Surcharge $60.00
Surcharge Breakdown POST Board $9.75
Game and Rsh Fund $0.25
State General Fund $50.00
County Law Ubrary $3.00-$15.00
Surcharge (detemllned by eount~)
Total Amount Paid $103.00-
$115.00
Note: In counties where courts have not been taken over by tha state, the total fine is split between the cit~ and the county.
- 1 9- Continued on page 7
Continued from page 5
ment were general¥ unav, rare o£the
review process; only scattered and
infrequent participation by cities
occurred over the time period.
MNOPS has indicated that
proposed rules changes will likely
affect cities as operators of under-
ground facilities. There are strong
indications that proposed rules will
attempt to broaden the definition of
the term "operator" to include city
responsibility to locate private under-
ground facilities that interconnect
with city-owned infrastructure or
which are metered by the city for
utility billings.
The Dept. of Public Safety (DP§)
asserts that in view of the fact that
state statutes direct the commissioner
of public safety to enforce Chapter
216D, the department is authorized
to adopt rules by which to enforce
pipeline safety requirements. Through
the MNOPS, DPS is seeking comments
or information on these possible rule
changes either in writing or in oral
statements until further notice is
published that DPS intends to adopt
or withdraw proposed changes to
current rules. To date, no draft of rule
changes has been published. ~-
Continued from page I
consequences for first-time, low-level
offenders.
The OSA maintains that cities
simply do not have the authority to
e~fforce traffic laws using tickets other
than statutory citations.
"Cities and counties may think
this is a clever way to increase revenues
in their ccitt'ers," said State Auditor Pat
Awada. "But the legislature requires
use ora uniform state traffic ticket,
even for traffic-related ordinance
violations. By using their own local
tickets, cities appear to be circumvent-
ing state law."
While the ruling focuses on the
use of admh~istrative penalties for traffic
violations, it also raises questions
about the authority of statutory cities
to impose arty admJmstrative penalties,
including those issued for "quality of
life" ordinances such as nuisance and
property code violations. The OSA's
ruling does state that charter cities
may have additional authority in their
charters to impose certain administra-
tive penalties for ordinances that do
not duplicate state statute.
Although the OSA's ruling is not
considered binding, it does indicate a ~
strong likelihood that there will be
legislative efforts in 2004 to clarify
or lim/t the authority of local units
of government to impose certain
adnfinistrative penalties. The League
is attempting to learn whether the
attorney general's office plans to issu%]
an opinion.
/
The LMC Board of Directors will
meet this Thursday, Oct. 16, to discuss
and vote on recommendations made
by League policy committees that met
over the sununer. The Improving
Service Delivery Comm/ttee recom-
mended policy language on the use
of administrative fines. The policy
supports the traditional uses of
administrative fines--those pertaining
to local regulatory ordinances--and
remains silent on the use of achninis-
trative fines for petty misdemeanors
such as minor traffic violations. The
committee also took a position of
non-support for use of administrative
fines for violations of ordinances that
duplicate misdemeanor or higher level
state statutes. Finally, the committee
included a provision in the policy
statement that calls for fairness in
adnfinistrative penalty hearings.
To view the news release and
letters outlining the OSA's ruling,
visit the OSA web site at: www.
auditor, state.mn.us/mainTmp.
lasso?page= =prs03adminfees. ~-
October 15, 2003
-20-
Page 7
Increase Your Revenues
'thout Raising Rates
By Jodl Dobson, CPA, Senior Accountant
Is your utility or community experiencing
continually increasing costs? Are you
searching for ways to increase your revenue
sources? If so, you are not alone. In today's
tender economy, many utilities are looking
for ways to ensure their financial stability without
raising rates or taxes. How can this be accom-
plished? One answer is alternative revenue
sources.
· Leasing Infrastructure Space.. Often utilities
own infrastructure that can be utilized by other
entities for a related purpose. Electric utilities can
often collect pole attachment revenue from
telephone and cable TV providers. Water utilities
often lease water tower space to cellular telephone
companies. Be sure to consider security concerns
and the long-term need for these services before
entering into such contracts.
Utilities and municipalities are now exploring
nontraditional methods to recover the cost of
operation and capital expansion from both
current and future customers. Alternative revenue
sources are designed'to recover costs based on a
cost driver other than meter size or property
value. The result is a more direct cost-benefit
relationship for your customers. Here are some
examples of ways you could utilize alternative
revenue sources:
Fire Protection: Some states allow
atitude in recovery of public fire
protecnon costs. These costs can be recovered
from the municipality through the tax levy or
directly from the customers. Direct charges can
be based on meter size, property value, square
feet of improvements or estimated number of fire
calls by class. The direct charge method allows
recovery from tax-exempt .entities which benefit
from these services.
· Connection or Impact Fees: These fees
recover the cost of extra capacity designed to
serve future customers as they hookup to the
system, rather than from existing customers.
· Storm Water Control: As urban grovah
continues, communities are doing more to
control storm water runoff. Establishing a storm
water utility and recovering costs from commu-
nity members through a monthly or quarterly fee
avoids an increase in the tax levy.
· Other Services: Similarly, other services that
have been traditionally provided by the munici-
pality through the tax levy, such as garbage
collection or street maintenance, can utilize user
fees for cost recovery. Utility management can
lend expertise to the municipality for developing
and administering such fees.
· Combined Internal
Services: In some instances, it
is benefidal for two or more
neighboring communities to
work together and provide
combined internal utility
services. Examples indude
joint meter reading or billing
departments, shared operators,
or joint wastewater treatment
facilities. These joint ventures
Continued on page 3
can result in reduced costs for
both partidpants.
Before administering these types
of fees, it is important to
understand how any change will
affect the customers in your
community. Then consider any
legislation or regulation which
may dictate how you implement
fees. Finally, creating a detailed
analysis of all alternatives prior to
making any decisions will ensure
the proper cost driver is used and
the desired revenues are recov-
ered from the appropriate
customers without detriment to
other revenue sources.
If you have questions about any
of the ideas discussed here, or
would like help creating a
financial analysis of your
options, please contact
Jodi Dobson at
jdobson~virchowkrause.com_ or
800.362.7301 extension 2469.
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