City of Castle Pines, Colorado

Transcription

1 City of Castle Pines, Colorado 2012 Mayor Jeffrey T. Huff City Clerk Bruce Roome Treasurer Gregg Fisher City Council Ward 1 Rex Lucas Tera Radloff Ward 2 Geoff Blue Resa Labossiere Ward 3 Roger Addlesperger Ned Wilt 6:00 p.m. Regular Meeting of City Council 1. CALL TO ORDER / ROLL CALL / PLEDGE OF ALLEGIANCE 2. APPROVAL OF AGENDA AGENDA REGULAR MEETING OF THE CITY COUNCIL CPN Community Center, 7404 Yorkshire Drive, Castle Pines, CO Tuesday, February 24, DISCLOSURE OF CONFLICTS OF INTEREST AS TO ANY ITEM ON THE AGENDA 4. CITIZENS' COMMENTS This time is reserved for comments only on matters other than the public hearings listed on the printed agenda. To accommodate all persons wishing to speak on the Council s business, speakers are requested to sign up in advance and limit comments to no more than three (3) minutes for an individual or five (5) minutes for a person representing a group. 5. CONSENT AGENDA Items placed on the Consent Agenda may be removed by any Councilmember prior to adoption of the Consent Agenda. Items removed from the Consent Agenda will be considered in order following approval of the remaining Consent Agenda items. a) Approval of the Minutes of the Regular Council Meeting of February 10, DOUGLAS COUNTY SHERIFF S DEPARTMENT - Update 7. COUNCIL BUSINESS Action Items a) Resolution #15-08 Approving an Audit Services Letter with Haynie and Company for Auditing Services to the City of Castle Pines b) Statement of Expenditures 8. COUNCIL BUSINESS Discussion Items a) Stormwater Management (Meyering) b) Roadside Memorials (Meyering) c) 2014 Year End Financial Report (Van Wormer) 9. COUNCILMEMBER REPORTS/OTHER BUSINESS 10. CITY MANAGER S REPORT 11. CITY TREASURER S REPORT 12. MAYOR S REPORT 13. CITY ATTORNEY S REPORT 14. EXECUTIVE SESSION Pursuant to C.R.S. Section (4)(b) for a conference with the City Attorney to receive legal advice and C.R.S. Section (4)(e) for determining positions relative to matters subject to negotiations and developing strategies for negotiations concerning the Century Link Franchise City of Castle Pines Page 1 of 2

2 City of Castle Pines, Colorado 15. ADJOURNMENT NEXT Regular City Council Meeting is Tuesday, March 10, 2015, CPN Community Center, 7404 Yorkshire Drive, Castle Pines, CO. Please call Bruce Roome, City Clerk, (303) at least 48 hours prior to the Council meeting if you believe you will need special assistance or any reasonable accommodation in order to be in attendance at or participate in any such meeting. THIS AGENDA IS SUBJECT TO CHANGE 2015 City of Castle Pines Page 2 of 2

3 City of Castle Pines, Colorado CITY OF CASTLE PINES 7501 VILLAGE SQUARE DRIVE, SUITE 100 CASTLE PINES, CO CITY COUNCIL February 24, 2015 AGENDA ITEM #5A Approval of the Minutes of the Regular Council Meeting of February 10, February 10, 2015 Draft Minutes Attachment(s)

4 (c ) 2012 Mayor Jeffrey T. Huff City Clerk Bruce Roome Treasurer Gregg Fisher City Council Ward 1 Rex Lucas Tera Radloff Ward 2 Geoff Blue Resa Labossiere Ward 3 Roger Addlesperger Ned Wilt City of Castle Pines, Colorado Minutes REGULAR MEETING OF THE CITY COUNCIL CPN Community Center, 7404 Yorkshire Drive, Castle Pines, CO Tuesday, February 10, 2015, 6:00 p.m. 1. CALL TO ORDER / ROLL CALL The Regular meeting of the City Council of the City of Castle Pines, Colorado, was called to order by Mayor Jeffrey T. Huff at 6:00 p.m. Those present were: Jeffrey T. Huff, Mayor Gregg Fisher, City Treasurer Bruce Roome, City Clerk Councilmembers: Rex Lucas, Ward 1 Geoff Blue, Ward 2 Roger Addlesperger, Ward 3 Ned Wilt, Ward 3 Those absent were: Also present with Council: Tera Radloff, Ward 1 (arrived late) Resa Labossiere, Ward 2 Don Van Wormer, City Manager Linda Michow, City Attorney Sam Bishop, Community Development Director Jan Ferrell, Deputy City Treasurer Brad Meyering, Public Works/Parks & Open Space Manager PLEDGE OF ALLEGIANCE 2. APPROVAL OF AGENDA Motion to approve: Councilmember Addlesperger Second: Mayor Huff Approved: 5-0; two absent (Councilmembers Labossiere and Radloff) 3. DISCLOSURE OF CONFLICTS OF INTEREST AS TO ANY ITEM ON THE AGENDA None submitted. 4. CITIZENS COMMENTS No comments were received. 5. CONSENT AGENDA a) Approval of the Minutes of the Regular Council Meeting of January 27, 2015 Motion to approve: Mayor Huff Second: Councilmember Blue Approved: 5-0; two absent (Councilmembers Labossiere and Radloff) DOUGLAS COUNTY SHERIFF S DEPARTMENT Update Captain Weekly discussed incidents in the parks in Highlands Ranch where acid bombs were found. Captain Weekly encourages anyone in a park that sees a 2-liter bottle or smaller plastic bottle with any type of tangible substance in the bottle to leave the bottle alone and call the Sheriff s Office. These cases are a high priority in the Sheriff s Office Investigations Division. Park patrol has been increased throughout the County including Castle Pines. City Council Minutes Page 1 of City of Castle Pines

5 City of Castle Pines, Colorado Minutes, cont'd Meeting Date: February 10, 2015 One other incident occurred in Castle Pines at the Key Bank. The Bank employees called in a suspicious person in the parking lot. Upon arrival on scene the Deputy found a male party cutting up $50 bills. The suspect fled the scene but was apprehended shortly thereafter. The Sheriff's Office feels this was more likely an effort to defraud Key Bank and not rob the bank. Councilmember Radloff arrived at 6:04 pm. 7. COUNCIL BUSINESS ACTION ITEMS a) Resolution Approving a Professional Services Agreement with Buxton Company for the provision of Retail Analysis and Recruitment Services to the City of Castle Pines Lisa McKay, Vice President of Buxton, presented to City Council the services her company can offer to the City of Castle Pines. Their goal is to match the City's trade area thumbprint to over 6,500 retailers in the U.S. Motion to approve: Mayor Huff Second: Councilmember Wilt Approved: 6-0; one absent (Councilmember Labossiere) b) Financial Report Motion to approve: Mayor Huff Second: Councilmember Radloff Approved: 6-0; one absent (Councilmember Labossiere) 8. COUNCIL MEMBER REPORTS / OTHER BUSINESS Councilmember Blue: Reported that negotiations have started with Century Link. Councilmember Radloff: Still optimistic for a Council Retreat in the first quarter of On Castle Pines Pkwy and Monarch, there is a large pothole in the road again. Inquired if there is a more permanent solution to eliminate this "infinite" pothole and asked that it be handled as soon as possible. Councilmember Lucas Thanks to Buxton for an excellent presentation. 9. CITY MANAGER S REPORT Discussed housekeeping items for the Colorado Municipal League Conference in Breckenridge and the Economic Development Council Caucus Wednesday morning (2/11/15) at the State Capitol. Attended the Denver South Economic Development meeting in Lone Tree and believes this group could benefit Castle Pines. Reminded the Council of the Chamber banquet, 2/26/15 from 6-9 pm at Ciello's Unaudited year end financials are complete, will have highlights next meeting. Overall the revenues exceeded projections and the expenditures were less than anticipated. a) Slate Communications Update (Kim Newcomer) Discussed branding guidelines and the process that will be taken for Castle Pines. Propose one to three Council members act as a brand subcommittee to help with survey, identify stakeholders, and act as guiderails of the project. Excited to announce that the castlepinesgov.com website received a Gold Award from AVA Digital Awards. These awards are an international competition that recognizes outstanding work by creative professionals involved in the concept, direction, design and production of media that is part of the evolution of digital communication. City Council Minutes Page 2 of City of Castle Pines

6 City of Castle Pines, Colorado Minutes, cont'd Meeting Date: February 10, 2015 There were approximately 2,500 entries submitted in the 2015 competition. Of the Gold Level winners, nine were governmental entities; the City of Castle Pines is the only government in Colorado recognized. 10. CITY TREASURER S REPORT Thanked Buxton for their presentation and stated he was glad that the Mayor and Council approved the agreement. 11. MAYOR S REPORT No report presented 12. CITY ATTORNEY S REPORT The legislative session today at the State Capital saw the introduction of the Construction Defect legislation. 13. EXECUTIVE SESSION The open meeting was adjourned into Executive Session. Motion to go into Executive Session: Mayor Huff Second: Councilmember Blue Approved: 6-0; one absent (Councilmember Labossiere) The Executive Session began at 8:22 p.m. As required by the Open Meetings Law, the executive session was electronically recorded. Participants in the executive session were: Mayor Huff and Council Members Lucas, Radloff, Blue, Addlesperger, and Wilt. City Council invited the following to attend: City Manager Van Wormer and City Attorney Michow The executive session was held for the following purpose: Pursuant to C.R.S. Section (4)(b) for a conference with the City Attorney to receive legal advice and C.R.S. Section (4)(e) for determining positions relative to matters subject to negotiations and developing strategies for negotiations concerning the Century Link Franchise. The executive session concluded at 9:00 p.m. and was returned to open meeting. 14. ADJOURNMENT The regular meeting was adjourned at 9:00 p.m. Motion to Adjourn: Councilmember Radloff Second: Mayor Huff Approved: 6-0; one absent (Councilmember Labossiere) MINUTES SUBMITTED: APPROVED: Bruce Roome, City Clerk Jeffrey T. Huff, Mayor City Council Minutes Page 3 of City of Castle Pines

7 City of Castle Pines, Colorado CITY OF CASTLE PINES 7501 VILLAGE SQUARE DRIVE, SUITE 100 CASTLE PINES, CO CITY COUNCIL February 24, 2015 AGENDA ITEM #7A Resolution #15-08 Approving an Audit Services Letter with Haynie and Company for Auditing Services to the City of Castle Pines 1. Resolution # Audit Services Letter 3. Haynie and Company Proposal Attachment(s)

8 RESOLUTION NO A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CASTLE PINES, COLORADO APPROVING AN AUDIT SERVICES LETTER FOR AUDIT SERVICES WITH HAYNIE & COMPANY WHEREAS, pursuant to Section , C.R.S., the governing body of a municipality has the authority to enter into contracts; and WHEREAS, the City is in need of auditing services; and WHEREAS, Haynie & Company currently serve over 60 local governments and will provide audit services for the year 2014 with two one-year options; and WHEREAS, the City Council desires to approve an audit services agreement with Haynie & Company, which is attached to this Resolution as Exhibit A; and WHEREAS, the City shall receive services and value from Haynie & Company and Haynie & Company shall invoice the City for services rendered in accordance with Exhibit A. NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF CASTLE PINES, COLORADO THAT: Section 1. The City Council hereby approves the Audit Services Agreement with Haynie & Company, substantially in the form attached hereto as Exhibit A and authorizes the Mayor to sign on behalf of the City. Section 2. City Council. Effective Date. This Resolution shall take effect upon its approval by the INTRODUCED, READ AND ADOPTED AT A REGULAR MEETING OF THE CITY COUNCIL OF THE CITY OF CASTLE PINES the 24 th day of February, Jeffrey T. Huff, Mayor ATTEST: APPROVED AS TO FORM: Bruce Roome, City Clerk Linda C. Michow, City Attorney

9 City of Castle Pines Resolution No Page 2 EXHIBIT A HAYNIE & COMPANY AUDIT SERVICES LETTER

10 Certified Public Accountants (a professional corporation) 1221 West Mineral Ave, Ste. 202 Littleton, Colorado (303) Fax (303) February 12, 2015 City of Castle Pines Office of the City Manager Attn: Jan Ferrell, Deputy City Treasurer 7501 Village Square Drive, Suite 100 Castle Pines, CO To the Members of the City Council, We are pleased to confirm our understanding of the services we are to provide the City of Castle Pines (the City) for the year ended December 31, We will audit the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information, including the related notes to the financial statements, which collectively comprise the basic financial statements, of the City as of and for the year ended December 31, Accounting standards generally accepted in the United States of America provide for certain required supplementary information (RSI), such as management s discussion and analysis (MD&A), to supplement the City s basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. As part of our engagement, we will apply certain limited procedures to the City s RSI in accordance with auditing standards generally accepted in the United States of America. These limited procedures will consist of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We will not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. The following RSI is required by generally accepted accounting principles and will be subjected to certain limited procedures, but will not be audited: 1. Management s Discussion and Analysis. 2. Budgetary Comparison Schedules We have also been engaged to report on supplementary information other than RSI, that accompanies the City s financial statements. We will subject the following supplementary information to the auditing procedures applied in our audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America and will provide an opinion on it in relation to the financial statements as a whole: An Association of Independent Accounting Firms 1785 West Printers Row Salt Lake City, UT (801) South Fashion Pointe Dr., Suite 200 South Ogden, UT (801) N. Cleveland Ave. Loveland, CO (303)

11 February 12, 2015 Page 2 of 6 1. Local Highway Finance Report Audit Objective The objective of our audit is the expression of opinions as to whether your basic financial statements are fairly presented, in all material respects, in conformity with generally accepted accounting principles and to report on the fairness of the supplementary information referred to in the second paragraph when considered in relation to the financial statements as a whole. Our audit will be conducted in accordance with auditing standards generally accepted in the United States of America and will include tests of the accounting records and other procedures we consider necessary to enable us to express such opinions. We cannot provide assurance that unmodified opinions will be expressed. Circumstances may arise in which it is necessary for us to modify our opinions or add emphasis-of-matter or other-matter paragraphs. If our opinions on the financial statements are other than unmodified, we will discuss the reasons with you in advance. If, for any reason, we are unable to complete the audit or are unable to form or have not formed opinions, we may decline to express opinions or to issue a report as a result of this engagement. Management Responsibilities Management is responsible for the basic financial statements and all accompanying information as well as all representations contained therein. You agree to assume all management responsibilities for any nonattest services we provide; oversee the services by designating an individual, preferably from senior management, with suitable skill, knowledge, or experience; evaluate the adequacy and results of the services; and accept responsibility for them. Management is responsible for establishing and maintaining effective internal controls, including monitoring ongoing activities; for the selection and application of accounting principles; and for the preparation and fair presentation of the financial statements in conformity with U.S. generally accepted accounting principles. Management is also responsible for making all financial records and related information available to us and for the accuracy and completeness of that information. You are also responsible for providing us with (1) access to all information of which you are aware that is relevant to the preparation and fair presentation of the financial statements, (2) additional information that we may request for the purpose of the audit, and (3) unrestricted access to persons within the government from whom we determine it necessary to obtain audit evidence. Your responsibilities include adjusting the financial statements to correct material misstatements and confirming to us in the written representation letter that the effects of any uncorrected misstatements aggregated by us during the current engagement and pertaining to the latest period presented are immaterial, both individually and in the aggregate, to the financial statements taken as a whole. You are responsible for the design and implementation of programs and controls to prevent and detect fraud, and for informing us about all known or suspected fraud affecting the government involving (1) management, (2) employees who have significant roles in internal control, and (3) others where the fraud could have a material effect on the financial statements. Your responsibilities include informing us of your knowledge of any allegations of fraud or suspected fraud affecting the government received in communications from employees, former employees, regulators, or others. In addition, you are responsible for identifying and ensuring that the entity complies with applicable laws and regulations. You are responsible for the preparation of the supplementary information in conformity with U.S. generally accepted accounting principles. You agree to include our report on the supplementary information in any document that contains and indicates that we have reported on the supplementary information. You also agree to include the audited financial statements with any presentation of the supplementary information that includes our report thereon. Your responsibilities include acknowledging to us in the representation letter that (1) you are responsible for presentation of the supplementary

12 February 12, 2015 Page 3 of 6 information in accordance with GAAP; (2) that you believe the supplementary information, including its form and content, is fairly presented in accordance with GAAP; (3) that the methods of measurement or presentation have not changed from those used in the prior period (or, if they have changed, the reasons for such changes); and (4) you have disclosed to us any significant assumptions or interpretations underlying the measurement or presentation of the supplementary information. Audit Procedures General An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements; therefore, our audit will involve judgment about the number of transactions to be examined and the areas to be tested. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We will plan and perform the audit to obtain reasonable rather than absolute assurance about whether the financial statements are free of material misstatement, whether from (1) errors, (2) fraudulent financial reporting, (3) misappropriation of assets, or (4) violations of laws or governmental regulations that are attributable to the entity or to acts by management or employees acting on behalf of the entity. Because of the inherent limitations of an audit, together with the inherent limitations of internal control, an unavoidable risk that some material misstatements may not be detected exists, even though the audit is properly planned and performed in accordance with GAAS. In making our risk assessments, we consider internal control relevant to the entity's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. However, we will communicate to you in writing concerning any significant deficiencies or material weaknesses in internal control relevant to the audit of the financial statements that we have identified during the audit. We will also inform the appropriate level of management of any violations of laws or governmental regulations that come to our attention, unless clearly inconsequential. Our responsibility as auditors is limited to the period covered by our audit and does not extend to any later periods for which we are not engaged as auditors. Our procedures will include tests of documentary evidence supporting the transactions recorded in the accounts, and may include tests of the physical existence of inventories, and direct confirmation of receivables and certain other assets and liabilities by correspondence with selected individuals, funding sources, creditors, and financial institutions. We will request written representations from your attorneys as part of the engagement, and they may bill you for responding to this inquiry. At the conclusion of our audit, we will require certain written representations from you about the financial statements and related matters. Audit Procedures Internal Control Our audit will include obtaining an understanding of the entity and its environment, including internal control, sufficient to assess the risks of material misstatement of the financial statements and to design the nature, timing, and extent of further audit procedures. An audit is not designed to provide assurance on internal control or to identify deficiencies in internal control. However, during the audit, we will communicate to management and those charged with governance internal control related matters that are required to be communicated under AICPA professional standards. Audit Procedures Compliance As part of obtaining reasonable assurance about whether the financial statements are free of material misstatement, we will perform tests of City of Castle Pines s compliance with the provisions of applicable laws, regulations, contracts, and agreements. However, the objective of our audit will not be to provide an opinion on overall compliance and we will not express such an opinion.

13 February 12, 2015 Page 4 of 6 Engagement Administration, Fees, and Other We understand that your employees will prepare all cash, accounts receivable, or other confirmations we request and will locate any documents selected by us for testing. We expect to begin our audit approximately April 16, 2015 and to issue our reports no later than June 30, Nick Warnick is the engagement partner and is responsible for supervising the engagement and signing the reports or authorizing another individual to sign them. Our fee for these services will be at our standard hourly rates plus out-of-pocket costs (such as report reproduction, word processing, postage, travel, copies, telephone, etc.) except that we agree that our gross fee, including expenses, will not exceed $14,500. Our standard hourly rates vary according to the degree of responsibility involved and the experience level of the personnel assigned to your audit. Our invoices for these fees will be rendered each month as work progresses and are payable on presentation. In accordance with our firm policies, work may be suspended if your account becomes overdue and may not be resumed until your account is paid in full. If we elect to terminate our services for nonpayment, our engagement will be deemed to have been completed upon written notification of termination, even if we have not completed our reports. You will be obligated to compensate us for all time expended and to reimburse us for all out-of-pocket costs through the date of termination. The above fee is based on anticipated cooperation from your personnel and the assumption that unexpected circumstances will not be encountered during the audit. If significant additional time is necessary, we will discuss it with you and arrive at a new fee estimate before we incur the additional costs. Government Auditing Standards require that we provide you with a copy of our most recent external peer review report and any letter of comment, and any subsequent peer review reports and letters of comment received during the period of the contract. Our most recent peer review report accompanies this letter. We appreciate the opportunity to be of service to the City and believe this letter accurately summarizes the significant terms of our engagement. If you have any questions, please let us know. If you agree with the terms of our engagement as described in this letter, please sign the enclosed copy and return it to us. Littleton, CO RESPONSE: This letter correctly sets forth the understanding of the City of Castle Pines. By: Title: Date:

14 Certified Public Accountants (a professional corporation) 1221 West Mineral Ave, Ste. 202 Littleton, Colorado (303) Fax (303) SUPPLEMENT TO PROFESSIONAL SERVICES AGREEMENT Name of City: Name of Contractor: City of Castle Pines ( City ) Haynie & Company (the "Contractor") The following provisions are added to the Professional Services Agreement between the City and Contractor dated February 12, A. UNLAWFUL EMPLOYEES, CONTRACTORS AND SUBCONTRACTORS: The Contractor hereby certifies that it does not knowingly employ or contract with an illegal alien to perform work under this Contract. The Contractor shall not knowingly contract with a subcontractor that (a) knowingly employs or contracts with an illegal alien to perform work under this Contract or (b) fails to certify to the Contractor that the subcontractor will not knowingly employ or contract with an illegal alien to perform work under this Contract. [CRS (2) (a)(i) & (II).] B. VERIFICATION REGARDING ILLEGAL ALIENS: Contractor has verified the employment eligibility of all employees who are newly hired for employment to perform work under this Contract through participation in either the Electronic Employment Verification Program or Employment Verification Program, which is established pursuant to C.R.S (5)(c), (Collectively referred to as Verification Programs ). C. LIMITATION REGARDING VERIFICATION PROGRAMS: The Contractor agrees that it will not use the Verification Programs to undertake pre-employment screening of job applicants while performing work under this Contract. [CRS (2)(b)(II).] D. DUTY TO TERMINATE A SUBCONTRACT; EXCEPTIONS: If Contractor obtains actual knowledge that a subcontractor performing work under this Contract knowingly employs or contracts with an illegal alien, the Contractor shall: (1) notify the subcontractor and the City within three days that the Contractor has actual knowledge that the subcontractor is employing or contracting with an illegal alien; and (2) terminate the subcontract with the subcontractor if, within three days of receiving notice that the Contractor has actual knowledge that the subcontractor is employing or contracting with an illegal alien, does not stop employing or contracting with the illegal alien; except that the Contractor shall not terminate the Contract with the subcontractor if during such three (3) days the subcontractor provides information to establish that the subcontractor has not knowingly employed or contracted with an illegal alien. [C.R.S (2)(b)(III)(A) & (B).] An Association of Independent Accounting Firms 1785 West Printers Row Salt Lake City, UT (801) South Fashion Pointe Dr., Suite 200 South Ogden, UT (801) N. Cleveland Ave. Loveland, CO (303)

15 E. DUTY TO COMPLY WITH STATE INVESTIGATION: Contractor shall comply with any reasonable request of the Colorado Department of Labor and Employment made in the course of an investigation pursuant to C.R.S (5). [CRS (2)(b)(IV).] F. DAMAGES FOR BREACH OF CONTRACT: In addition to any other legal or equitable remedy the City may be entitled to for a breach of this Contract, if the City terminates this Contract, in whole or in part, due to Contractor's breach of any requirements of C.R.S , et seq., Contractor shall be liable for actual and consequential damages to the City. G. NOTIFICATION: The City shall notify the office of the Colorado Secretary of State if the Contractor violates a provision of C.R.S (2), and the City terminates the Contract for such breach. The City will notify the Colorado Secretary of State if a court made such a determination. H. PARTICIPATION IN EMPLOYMENT VERIFICATION PROGRAM: Contractor shall notify the City of its participation in the Employment Verification Program and shall comply with the requirements of C.R.S (5)(c). In case of any conflict between the Professional Services Agreement(s) between the parties, and this Supplement, the provisions of this Supplement shall control. Agreed to this 12th day of February, CONTRACTOR: Haynie & Company By: Title: Shareholder City: City of Castle Pines By: Title:

16 ~ Kerber Rose Certified Public Accountants System Review Report To the Officers of Haynie & Company PC and the National Peer Review Committee We have reviewed the system of quality control for the accounting and auditing practice of Haynie & Company PC. (the firm) applicable to non-sec issuers in effect for the year ended October 31, Our peer review was conducted in accordance with the Standards for Performing and Reporting on Peer Reviews established by the Peer Review Board of the American Institute of Certified Public Accountants. As part of our peer review, we considered reviews by regulatory entities, if applicable, in determining the nature and extent of our procedures. The firm is responsible for designing a system of quality control and complying with it to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. Our responsibility is to express an opinion on the design of the system of quality control and the firm's compliance therewith based on our review. The nature, objectives, scope, limitations of, and the procedures performed in a System Review are described in the standards at As required by the standards, engagements selected for review included engagements performed under Government Auditing Standards, audits of employee benefit plans and examinations of service organizations [Service Organizations Control (SOC) 1 engagements]. In our opinion, the system of quality control for the accounting and auditing practice of Haynie & Company PC applicable to non-sec issuers in effect for the year ended October 31, 2013, has been suitably designed and complied with to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. Firms can receive a rating of pass, pass with deficiency(ies) or fail. Haynie & Company PC has received a peer review rating of pass. ~. d-l-c-- ~RoseSC January 13, E. Fifth Street Shawano, WI P: F: ~ PrimeGiobal An Associauon of lndependttnl Acc:ountin,q Firms

17 CITY OF CASTLE PINES Professional Auditing Services For the Year Ended December 31, 2014

18 September 5, 2014 CITY OF CASTLE PINES Table of Contents Page Transmittal Letter... 2 Firm Qualifications... 3 Audit Team... 4 Similar Engagements with Other Government Entities... 6 Specific Audit Approach... 7 Dollar Cost Bid Attachments Appendix A Proposer Guarantees Attachment B Current Clients and References Attachment C Peer Review Report Attachment D Sample Financial Statements

19 Certified Public Accountants (a professional corporation) 1221 West Mineral Ave, Ste. 202 Littleton, Colorado (303) Fax (303) September 5, 2014 City of Castle Pines Office of the City Manager Attn: Jan Ferrell, Deputy City Treasurer 7501 Village Square Drive, Suite 100 Castle Pines, CO Dear Ms. Ferrell, Thank you for the opportunity to submit this proposal to the City of Castle Pines (the City) for the year ended December 31, 2014, with the option to extend for each of the three subsequent years. As a local leader in providing audit services to local governments in Colorado, we believe that our proposal will demonstrate our unique qualifications to be your auditors and advisors. We offer the highest level of professionals with many years of experience in audit and advisory services who will meet the needs of the City efficiently. Haynie & Company has a large governmental audit practice and currently serves over 60 local governments from our offices in Littleton and Loveland, Colorado, in addition to our Utah offices. We also have extensive experience in a number of other areas including Single Audit, affordable housing and nonprofit. Our collective experience in these areas makes the firm one of the best knowledge pools for providing audit and advisory services. We believe the audit process can be one in which we work together to accomplish your needs and benefit the City. We believe that effective and timely communication is very important in this process and have a commitment to provide that high level of service. Our proposal includes all of the information requested by the City and illustrates our unique qualifications. We look forward to demonstrating our abilities and sharing a mutually-beneficial relationship with you. If you have any questions or concerns about this proposal, please contact Nick Warnick (NickW@HaynieCPAs.com) or Ty Holman (TyH@HaynieCPAs.com) at (303) Should you desire, we would be happy to meet with you in the near future to discuss our proposal in greater detail. Sincerely, Haynie & Company An Association of Independent Accounting Firms 1785 West Printers Row Salt Lake City, UT (801) South Fashion Pointe Dr., Suite 200 South Ogden, UT (801) N. Cleveland Ave. Loveland, CO (303)

20 September 5, 2014 CITY OF CASTLE PINES Firm Qualifications Haynie & Company is a Professional Corporation that began in 1960 and has since grown into a reputable regional firm, with offices located in Littleton and Loveland, Colorado; Salt Lake City and Ogden, Utah; and an affiliate firm in Newport Beach, California. On November 1, 2007, the Littleton, Colorado CPA firm of Mason Russell West, LLC (MRW) merged with and changed their name to Haynie & Company. MRW was founded in 1989 as a continuation of a firm dating back to the 1950 s and has been involved in governmental accounting since its inception. With a firm-wide total of nearly 100 professionals and support staff, 16 of whom perform governmental audits, we offer the City of Castle Pines the experience and expertise of a leading regional firm, combined with the attention and focus of a dedicated local firm. We have developed a strong network of professional affiliations, including our membership in PrimeGlobal. PrimeGlobal is the third largest association of independent accounting firms in the world, providing a wide range of tools and resources to help member firms furnish superior accounting, auditing, and management services to clients around the globe. We are also members of the American Institute of Certified Public Accountants, the Colorado Society of Certified Public Accountants, the Utah Association of Certified Public Accountants, and the California Society of Certified Public Accountants. There are significant reasons why we believe we offer distinctive services: We are a leader in the Colorado, Utah, and Southern California areas in providing audit and consulting services in the governmental and not-for-profit arenas. We offer a broad-based management consulting practice composed of highly experienced governmental and not-for-profit professionals to supplement our audit. They are ready to assist in virtually any management, operations, or financial area. The service team we have selected - from supervisory senior to partner - has more than fifty years of combined experience serving audit clients. We are immediately committed to meet all of your service needs on a timely basis and on a continuing long-term basis. We have welltrained staff who have excellent credentials and have demonstrated the ability to effectively manage and control large accounting and consulting engagements. We commit to you that our work will always be efficient and to the highest professional standards. We currently represent and perform audits, consulting, accounting and reporting assistance for nearly 40 governmental entities in Colorado. We have more than 50 years of experience in auditing governmental entities which are comparable in complexity to the City. 3

21 September 5, 2014 CITY OF CASTLE PINES The Littleton office will be the primary office to perform the work on this audit with support from our other locations. We have approximately twenty staff members qualified and experienced in working with various governmental, A-133 and other areas related to governmental entities. We will take a business approach to your audit that will minimize insignificant matters and maximize constructive suggestions. Qualified peer reviewers. Our firm requires that all partners and managers qualify as AICPA peer reviewers to assure quality control. Our partners and managers perform peer reviews in Colorado, Utah, California and across the USA. Ray Russell, Partner, is the chairman of the peer review committee for PrimeGlobal USA. Our firm recognizes that we are in a personal service industry and accordingly, we are committed to the development of meaningful professional relationships with our clients. We understand that proper client service is based upon mutual trust and confidence. We maintain private lines to our key people so that our clients can always gain access to them. Independence Haynie & Company and its personnel are independent of the City of Castle Pines as defined by generally accepted auditing standards and the U.S. General Accounting Office s Government Auditing Standards. Haynie & Company has had no engagements with the City of Castle Pines during the last five years and, therefore, has no professional relationships or conflict of interest regarding this proposed engagement. Licensing Haynie & Company and all key engagement personnel are properly licensed in Colorado and there are no disciplinary actions against us currently, nor any in the past three years. All professional staff are current with their continuing professional education, including Government Auditing Standards requirements. Quality Control Haynie & Company meets the continuing education and external quality control review requirements contained in the current U.S. General Accounting Office s Government Auditing Standards. A copy of our firm s most recent Peer Review is included as Appendix D attached to this document. That quality control review included a review of specific government engagements. There have been no federal or state desk reviews or field reviews of our audits during the past three years. Audit Team Due largely to a unique and dynamic work environment, Haynie & Company has traditionally experienced below-average turnover in our industry. All key personnel that would be involved in your audit have been with Haynie & Company for a minimum of five years. We are committed to maintaining the same audit team on the City s engagement for the duration of the audit. We feel 4

22 September 5, 2014 CITY OF CASTLE PINES strongly regarding the importance of staff continuity, especially at the partner and manager level, and commit to your organization our goal to maintain the same personnel on the audit. Our staff base is experienced and committed to fulfilling your needs. We anticipate that approximately 4 professional staff would be involved in the City s audit on a fulltime basis, with part-time support from 2 additional staff members, as needed. All personnel receive regular continuing professional education through internal and external training. This training includes updates on new and significant accounting changes and industry-focused training, including training for all staff in the areas of governmental accounting and Single Audits. Additionally, all key personnel receive the required Yellow Book training hours annually. We are committed to providing the highest level of independent auditing services to the City every year. We realize that many organizations require auditor rotations and we are happy to comply with any requirements set forth by the Board of Directors. Because of our regional size, we are also able to change the audit team if the City would like a fresh approach to the audit. Our audit engagement team would consist of the following key individuals, with other experienced staff included. Below is information on the knowledge and expertise of these individuals. Nick Warnick, CPA Partner, Littleton Office Nick Warnick is a graduate of Brigham Young University with a Masters degree in accounting. Nick is a member of the American Institute of Certified Public Accountants (AICPA) and Colorado Society of Certified Public Accountants (CSCPA). Nick joined Haynie & Company in 2007 and works in the Littleton, Colorado office with various types of clients including governmental, not-for-profit, HUD and private. These clients operate in a variety of practice areas including not-for-profit, governmental, mining, manufacturing, broker/dealer, recreation and real estate. Before joining Haynie, Nick was a manager with Ernst and Young in Denver, Colorado, where he worked for five years in a variety of areas including healthcare, financial services, insurance, technology, manufacturing, and professional services, including experience in consolidations, mergers, acquisitions and SEC reporting. Nick also worked with Western Union, a public company in the financial services industry, as a senior manager with the internal audit team. Ray Russell, Jr. CPA Consulting Partner, Littleton Office The concurring audit partner is Ray Russell Jr., CPA. Ray is an honors graduate with a degree in accounting from Angelo State University and has performed audits for non-profit and governmental entities since Ray has achieved the Certificate of Educational Achievement for the Governmental Accounting Principles and Financial Reporting program. He is a member of the 5

23 September 5, 2014 CITY OF CASTLE PINES Colorado Society of Certified Public Accountants (CSCPA), the American Institute of Certified Public Accountants and was the Treasurer of the Jackson 105 Fire Protection District (Douglas County) for many years. He is a past member of the CSCPA governmental accounting committee and is the past chair of the peer review board of the CSCPA and currently is a member of the report acceptance committee. He is also the chairman of PrimeGlobal s peer review committee. He is an associate member of the Colorado Special District Association and the Municipal Finance Officer's Association. Ty Holman, CPA Manager, Littleton Office Ty is a graduate of Brigham Young University. He is a member of the American Institute of Certified Public Accountants (AICPA), and the Colorado Society of Certified Public Accountants (CSCPA). Ty worked with Ernst & Young and Great West Life and Annuity in Denver, Colorado prior to joining Haynie & Company in He has experience in a variety of areas, including SEC, governmental, not-for-profit, HUD and private clients in a number of industries. Ty s clients come from a variety of industries including, real estate, financial services, technology, professional services, hospitality, mining, special districts, cities, and not-for-profit entities. Ty has worked on many audits of governmental entities. Shannon Fuller Senior Auditor, Littleton Office Shannon joined Haynie & Company in 2010 after she graduated from Colorado State University. She is a member of the Colorado Society of Certified Public Accountants (CSCPA) and has experience in a variety of areas, including governmental, not-for-profit, HUD and private clients in a number of industries. Shannon has completed her Yellow Book continuing education requirements and works on many governmental audits throughout Colorado. Similar Engagements with Other Government Entities Haynie & Company brings a wealth of experience to this governmental audit. Similar engagements with other governmental entities conducted by our Littleton office in the last five years are below and on the following page: Name of Client Scope of Work Completion Date Engagement Partners Total Hours Client Contact Phone Plum Creek Water Reclamation Authority Audit 5/12/14 Nick Warnick 85 Lissa Oelkers

24 September 5, 2014 CITY OF CASTLE PINES Name of Client Scope of Work Completion Date Engagement Partners Total Hours Client Contact Phone Highlands Ranch Metropolitan District Audit 5/21/14 Nick Warnick 250 Bruce Lebsack Town of Limon Durango Fire & Rescue Authority City of Victor Audit and compliance Audit and compliance Audit and compliance 6/28/14 Ray Russell 120 Chris Snyder /28/14 Nick Warnick 115 Eric Baker /21/14 Nick Warnick 75 Debra Downs We currently audit, or have recently audited the following clients who received the GFOA Certificate of Excellence in Financial Reporting during the most recent fiscal year: Highlands Ranch Metropolitan District Centennial Water & Sanitation District Durango Fire and Rescue Authority Plum Creek Water Reclamation Authority We have assisted most of the clients referenced above with the implementation, understanding and adjustments to new GASB statements including the intricacies of recent statements No 63 and 65. We also receive ongoing training regarding the implementation of new statements coming in effect. Specific Audit Approach Haynie & Company has developed an approach for maximum audit effectiveness and efficiency that focuses on understanding the entity s operations and the risks it faces. In addition to understanding the accounting system and records of the entity, we focus on the objectives of the entity s management and the techniques used by management to evaluate operations in designing our audits. By using all of our assets, as well as tapping into the understanding of our clients, we will perform efficient audits and provide effective strategies and recommendations to improve the operations of the Organization. Our approach demonstrates our depth of experience and understanding of development and management activities, as well as reporting requirements. 7

25 September 5, 2014 CITY OF CASTLE PINES Among the benefits you can expect from our audit approach are: A well-planned, well-controlled audit that employs communication and cooperation with our client s staff to produce a high-quality, efficient audit. An insightful presentation to the audit committee that focuses on significant issues with reasonable recommendations. This presentation will include any significant compliance or controls issues, along with other matters that may not be related to compliance or controls, such as, suggestions for improved efficiencies. An innovative style in which our partners, managers and staff will be involved year-round, actively seeking and communicating ways to help enhance the audit process and deepen our understanding of the County. Our audit approach is typically divided into four phases: planning, interim fieldwork, year-end fieldwork, and reporting. Planning In our view, the planning phase is a continuous process stretching from the initial planning and scheduling to the final issuance of the report, as the exact nature, timing and extent of our testing is constantly refined based on results from our testing and additional information we learn. Interim fieldwork If it is determined to add to the audit efficiency, we will perform interim testing prior to year end. Generally during this phase, we perform most of our documentation of accounting systems and internal controls. We will also perform some limited substantive testing of accounts where appropriate and effective. Year-end fieldwork This phase entails the bulk of our testing of financial statement account balances. Also, any open items from the interim fieldwork are addressed. This testing will include substantive testing of balances and analytical analysis. Reporting The auditor s reports and audit committee presentation are drafted and reviewed with management. Upon approval by management, final versions of our reports are issued. 8

26 September 5, 2014 CITY OF CASTLE PINES The chart below illustrates our audit process. Planning - Client acceptance - Identify risks - Identify key processes and transactions - Establish engagement dates - Determine materiality - Entrance conference Understand the Entity - Review policies and procedures - Review internal control documentation - Perform walkthroughs of key processes - Interview client personnel - Review prior-year and interim financial data - Review preliminary financial data Develop Audit Approach - Develop targeted audit procedures - Determine sampling plan for testing - Send 3 rd party confirmations - Coordinate audit fieldwork with management Audit Fieldwork - Fieldwork - Substantive testing - Inquiries - Analytical testing - Review of audit results with management - Progress report to management Reporting - Prepare/Review draft financial statements - Issue final opinions - Meet with audit committee and management - Exit conference - Presentation to City Council 9

27 September 5, 2014 CITY OF CASTLE PINES Haynie & Company s approach to audits of governmental entities is a highly tailored adaptation of our basic risk-based audit approach. These modifications serve two purposes: they streamline the audit procedures to make us more efficient; and, more importantly, they focus the audit procedures to make us more effective. Sampling If determined to be beneficial and effective, examples of Haynie & Company s typical planned methods for selecting transactions for sampling and anticipated sample sizes are generally as follows: Accounts payable disbursements we will select a judgmental sample based on materiality of checks paid during the year and vouch to the supporting documents invoices, purchase orders, etc. This sample will be made from essentially all checks written during the year except for payroll. Accounts receivable we will select a combined judgmental and random sample of accounts receivable and send account balance confirmations, and will vouch the account balances to supporting documentation, including support for the subsequent receipt of cash. Substantive Testing Haynie & Company s typical planned methods with respect to substantive procedures will include: An understanding of the City s internal control structure will be obtained through a combination of interviews with personnel, questionnaires, and walk-through procedures to confirm that the understanding is accurate. We have IT specialists available to assist the audit team in performing these procedures. We will determine the laws and regulations that are applicable to the County through training in Government Auditing Standards, the Single Audit Act, and auditing of governmental entities. Based on our risk assessments, we will perform tests of financial statement account balances. This will include testing of source documents and confirmation of information with vendors and other third parties. Additionally, we will use various analytical procedures to identify potential errors in the accounting records to test. Among these procedures are comparing account balances to the prior year and to budgets, and scanning the general ledger for large or unusual items. Concluding the audit includes review of legal letters, work paper review, financial statement review and review of draft reports with management. 10

28 September 5, 2014 CITY OF CASTLE PINES Technology Haynie & Company focuses on cutting-edge technology as a differentiator that allows us to streamline the audit process, be responsive to client needs, and back up all work papers. We utilize two robust systems to accomplish this: ProSystem fx Engagement is our engagement document management software that is basically an electronic binder to house and organize our audit documentation. This software allows the engagement team to easily collaborate with team members and clients. ShareFile is a web-based document management service that maintains all paper and electronic files in a secure, off-site data center, allowing for convenient, 24/7 access from any location. Haynie & Company professionals and client personnel can access all documents quickly and easily, which results in increased efficiency and quick response times for client requests. The use of these technological tools enables Haynie & Company to audit computerized systems efficiently. Financial Statement Review Haynie & Company views the financial statements and our reports as the finished product of the audit process, and as such reflects the culmination of client and our work. With this view in mind, we have established a proven process for ensuring the highest quality financial statements are produced. The key to this is a robust set of procedures that utilize our experience and knowledge. Training The basis for our technical review is the expertise of our engagement team. All of our key reviewers are CPA s that receive not only required continuing education but also targeted training in areas specific to governmental accounting and audit. Tie-Out Procedures One of our initial steps in the review process is to complete a thorough tie-out of all financial and other information included in the financial statements to account balances and other supporting documentation. This step ensures that all data is properly presented and agrees to supporting records. Additionally, we utilize the most up-to-date governmental reporting checklists to make sure the financial statements are properly presented. Supervisory Review All drafts throughout the reporting process are initially reviewed by managers and partners that were directly involved with the audit. This allows for the knowledge gained during the audit process to be utilized to ensure proper presentation and accuracy. The financial statements are reviewed for technical accuracy and overall readability. Concurring Partner Review In addition to the manager and partner review mentioned above, an audit partner that is not part of the engagement team typically reviews the financial statements and other key audit areas. The partner selected for this review is someone with extensive governmental accounting and auditing experience, and the primary objective is to use 11

29 September 5, 2014 CITY OF CASTLE PINES an objective eye to determine that the financial statements contain all required disclosures and appear to be fairly presented. We use a risk-based approach and sampling procedures, and we customize and tailor our audit programs toward the financial statement assertions with respect to each account and business cycle. We utilize on-line audit programs and customize the sample sizes and audit approach utilizing our audit program tools for each client. Use of City Personnel We require the requisite data and information in support of the general ledger account balances including: general ledgers and trial balances, detailed general ledger reports, lead schedules and work paper retrieval and refiling of documents based on pre-submitted lists, preparation of confirmations and other required letters. We will rely heavily on the subsidiary schedules and information that you produce in the normal course of business to the extent possible, rather than require that you reconfigure and reformat data specifically for us. We generally provide an audit request list at least one month in advance of our anticipated interim and year-end fieldwork. This will allow you sufficient time to prepare the required schedules and to discuss any questions or concerns with the audit team. Through our planning, preliminary procedures, review of controls, risk assessment, inquiry, and discussions of management, we will identify significant areas of risk and concern in order to identify potential problems related to the audit process. Haynie & Company is committed to meeting the schedule set forth in the Time Requirements section of the Request for Proposal. We do not anticipate any audit problems. If any issues arise during the audit that could delay or compromise the completion of the audit, Haynie and Company will immediately notify the City s management and will work with them to resolve the issues as quickly as possible. Attachment D contains website links to various samples of financial reports Haynie and Company completed for These governmental entities are similar in size and nature to the City of Castle Pines. Dollar Cost Bid We believe that our fees are competitive and reflect our desire to be of service to you. We continually strive to keep our fees at the lowest level consistent with the highest professional standards and your 12

30 September 5, 2014 CITY OF CASTLE PINES requirements for timely services. We will work closely with your personnel and anticipate their active participation in the areas where they can contribute to the audit effort and minimize our fees. If additional accounting services are needed or desired, such work would be performed at our standard hourly rates and approval would be obtained before proceeding with the work. The fees quoted are with the understanding of cooperation from your staff in completing the information requested in our client organizer. These fees also include all out-of-pocket expenses such as travel, report printing, postage, etc. We do not charge additional fees for general accounting and audit inquiries throughout the year. Any additional services, if necessary, would be negotiated prior to the start of the work. Proposed Schedule of Fees For Audit Year Ending 2014 Staff Type Number Estimated Quoted Hourly Bid Amount Required Hours for Each Rate Lead Partner 1 10 $250 $ 2,500 Managers 1 20 $200 $ 4,000 Supervisors 1 32 $125 $ 4,000 Staff $100 $ 4,000 Out-of-Pocket Expenses Included Total Not-to-Exceed Cost 102 $14,500* *Please note that should a Single Audit be required, the fee for these services would be $4,000 per major program. Proposed Estimate of Fees For Audit Year Ending 2015 Staff Type Number Estimated Quoted Hourly Bid Amount Required Hours for Each Rate Lead Partner 1 10 $250 $ 2,500 Managers 1 20 $200 $ 4,000 Supervisors 1 40 $125 $ 5,000 Staff 2 50 $100 $ 5,000 Out-of-Pocket Expenses Included Total Not-to-Exceed Cost 130 $16,500~ ~Increased fee assumes the creation of a Conservation Trust Fund, Capital Improvement Fund and Parks & Recreation Fund during If a Single Audit is required, the fee for these services would be $4,000 per major program. 13

31 September 5, 2014 CITY OF CASTLE PINES Proposed Estimate of Fees For Audit Year Ending 2016 Staff Type Number Estimated Quoted Hourly Bid Amount Required Hours for Each Rate Partner 1 10 $250 $ 2,500 Managers 1 20 $200 $ 4,000 Supervisors 1 40 $125 $ 5,000 Staff 2 50 $100 $ 5,000 Out-of-Pocket Expenses Included Total Not-to-Exceed Cost 130 $16,500* *Please note that should a Single Audit be required, the fee for these services would be $4,500 per major program. Proposed Estimate of Fees For Audit Year Ending 2017 Staff Type Number Estimated Quoted Hourly Bid Amount Required Hours for Each Rate Partner 1 10 $260 $ 2,600 Managers 1 20 $210 $ 4,200 Supervisors 1 40 $130 $ 5,200 Staff 2 50 $105 $ 5,250 Out-of-Pocket Expenses Included Total Not-to-Exceed Cost 130 $17,250* *Please note that should a Single Audit be required, the fee for these services would be $4,500 per major program. 14

32 September 5, 2014 CITY OF CASTLE PINES APPENDIX A PROPOSER GUARANTEES We have read the City of Castle Pines Request for Proposall and fully understand its intent. We certify that we have adequate personnel and resources to fulfill the proposal requirements. We further understand that our ability to meet the criteria and providee the required services shall be judged solely by the City of Castle Pines. We further certify that, since the receipt of this RFP, no contact, discussion, or negotiations have been made nor will be made regarding this audit services proposal with any City of Castle Pines employee or Board member other than the listed contactt people in the RFP. We understand that any such contact could disqualify this proposal. We further certify that we are properly licensed for practice as a certified public accounting firm in the State of Colorado, that we meet the independence requirements of the American Institute of Certified Public Accountants, and that we meet the continuing education and external quality control review requirements contained in the Governments Auditing Standards, current version, published by the US Government Accountability Office. We agree to hold the RFP amount(s) firm for one hundred twenty (120) calendar days after the receipt of the proposal by the City of Castle Pines. We recognize and agreee that all schedules and addenda contained herein shall be considered part of the entire RFP responsee and that the complete document submitted shall be considered a legally binding document. Submitted by: Haynie & Company Auditing Firm Name Authorized Signature Nick Warnick, CPA, Partner Name and Title September 5, 2014 Phone Date 15

33 September 5, 2014 CITY OF CASTLE PINES ATTACHMENT B CURRENT COLORADO & UTAH GOVERNMENTAL AUDIT CLIENTS Town of Limon City of Victor Highlands Ranch Metropolitan District* Centennial Water & Sanitation District* Cherry Creek Valley Water and Sanitation District Ken Caryl Ranch Water and Sanitation District Bancroft-Clover Water and Sanitation District College Park Water and Sanitation District Durango Fire and Rescue Authority* Tamarron Metropolitan District Hermosa Cliffs Fire Protection District Regional Housing Alliance of La Plata Southwestern Water Conservation District Animas La-Plata Water Conservancy District West Douglas County Fire Protection District Forest Hills Metropolitan District McKay Landing Metropolitan District No. 2 Fronterra Village Metropolitan District Fronterra Village Metropolitan District No. 2 North Range Village Metropolitan District PV Water and Sanitation District Cornerstone Metropolitan District No. 1 Cornerstone Metropolitan District No. 2 Chatfield Corners Metropolitan District Swan s Nest Metropolitan District Eastern Rio Blanco Metropolitan Recreation and Parks District Park Meadows Metropolitan District BNC Metropolitan District No. 1 Green Valley Ranch Metropolitan District Lambertson Lakes Metropolitan District Chatfield South Water District Smoky Hill Metropolitan District Southgate at Centennial Metropolitan District Aspen Park Metropolitan District Jefferson Parkway Public Highway Authority Valley Club Pointe Metropolitan District Arista Metropolitan District Reunion Metropolitan District North Range Metropolitan District No. 1 16

34 September 5, 2014 CITY OF CASTLE PINES CURRENT COLORADO & UTAH GOVERNMENTAL AUDIT CLIENTS (continued) North Range Metropolitan District No. 2 CitySet Metropolitan District Bellyache Ridge Metropolitan District Plum Creek Water Reclamation Authority* Tooele County Tooele City South Davis County Water District South Davis Recreation District Stansbury Park Improvement District Taylorsville-Bennion Improvement District North Jordan Irrigation Company Ashley Valley Water Jordan Valley Water District Magna Mosquito Magna Mosquito Abatement District Metropolitan Water District *Indicates clients receiving GFOA Certificate of Excellence in Financial Reporting 17

35 September 5, 2014 CITY OF CASTLE PINES ATTACHMENT C PEER REVIEW ~ Kerber Rose Certified Public Accountants Svstem Review Report To the Officers of Haynie & Company PC and the National Peer Review Committee We have reviewed the system of quality control for the accounting and auditing practice of Haynie & Company PC. (the firm) applicable to non-sec issuers in effect for the year ended October 31, Our peer review was conducted in accordance with the Standards for Performing and Reporting on Peer Reviews established by the Peer Review Board of the American Institute of Certified Public Accountants. As part of our peer review, we considered reviews by regulatory entities, if applicable, in determining the nature and extent of our procedures. The firm is responsible for designing a system of quality control and complying with it to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. Our responsibility is to express an opinion on the design of the system of quality control and the firm's compliance therewith based on our review. The nature, objectives, scope, limitations of, and the procedures performed in a System Review are described in the standards at As required by the standards, engagements selected for review included engagements performed under Government Auditing Standards, audits of employee benefit plans and examinations of service organizations [Service Organizations Control (SOC) 1 engagements]. In our opinion, the system of quality control for the accounting and auditing practice of Haynie & Company PC applicable to non-sec issuers in effect for the year ended October 31, 2013, has been suitably designed and complied with to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. Firms can receive a rating of pass, pass with deficiency(ies) or fail. Haynie & Company PC has received a peer review rating of pass. ~~~e.~ January 13, E. Fifth Street Shawano, WI P: F: ~ PrimeGiobal '. 18

36 September 5, 2014 CITY OF CASTLE PINES ATTACHMENT D SAMPLE FINANCIAL STATEMENTS City of Durango - Tooele County - Town of Limon

37 City of Castle Pines, Colorado CITY OF CASTLE PINES 7501 VILLAGE SQUARE DRIVE, SUITE 100 CASTLE PINES, CO CITY COUNCIL February 24, 2015 AGENDA ITEM #7B Statement of Expenditures Attachment(s) 1. 2/11/2015 2/19/2015 Statement of Expenditures 2. Invoices for Payment

38 City of Castle Pines Statement of Expenditures by GL Account Report dates: 2/11/2015-2/19/2015 Page: Feb 19, :34AM GL Account and Title Vendor Name Invoice Number Invoice Date Description Net Invoice Amount DC USE TAX COLLECTION FEE Douglas County Treasurer Total DC USE TAX COLLECTION FEE: COMMUNICATIONS EXPENSE Slate Communications 1183 Total COMMUNICATIONS EXPENSE: IT SUPPORT and SOFTWARE Technizent IT Management 319 Total IT SUPPORT and SOFTWARE: 01 /31/2015 DC Use Tax Collected 02/10/2015 Monthly PR/Communications Serv 02114/2015 IT Services 1, , , , OFFICE SUPPLIES Quill Corporation Quill Corporation /10/2015 Office Supplies 02/1 0/2015 Office Supplies Total OFFICE SUPPLIES: CITY ATTORNEY FEES Widner Michow & Cox LLP Widner Michow & Cox LLP /31/2015 Legal Counsel -Planning 01/31/2015 Legal Counsel 3, , Total CITY ATTORNEY FEES: 7, CODIFICATION Municipal Code Corporation Municipal Code Corporation / copies-supplement pages 02/13/ copies supplement No r & updat Total CODIFICATION: 1, PROSECUTION SERVICES Ausmus Law Firm, P.C /11/2014 Oct Prosecution Service Total PROSECUTION SERVICES: PROFESSIONAL SERVICES Bohannan-Huston, Inc Total PROFESSIONAL SERVICES: TRAFFIC SIGNALS O&M W.L. Contractors, Inc Total TRAFFIC SIGNALS O&M: SNOW REMOVAL AND MATERIALS Designscapes Colorado IN Total SNOW REMOVAL AND MATERIALS: 01/31/2015 Engineering Srvs/Project /31 /2015 Traffic Light Maintenance 02112/2015 Snow Removal/1 /20-2/ , , , , , ,971.20

39 City of Castle Pines Statement of Expenditures by GL Account Report dates: 2/11/2015-2/19/2015 Page: 2 Feb 19, :34AM GL Account and Title Vendor Name Invoice Number Invoice Date Description Net Invoice Amount STORMWATER EXPENSES TTG Engineers, Inc /09/2015 DC Stormwater Website Total STORMWATER EXPENSES: PROFESSIONAL SERVICES Bohannan-Huston, Inc Total PROFESSIONAL SERVICES: ECONOMIC DEVELOPMENT Buxton Company Total ECONOMIC DEVELOPMENT: BUILDING INSPECTION SERVICES SAFEbuilt, Inc IN Total BUILDING INSPECTION SERVICES: 01/31/2015 Engineering Services Project /18/2015 Retail Recruitment Model 01/31/2015 Bid Dept/Reviews & Inspections , , , , , , PARKS UTILITIES Castle Pines North Metro District /27/2015 Water- ElkRidge Park Total PARKS UTILITIES: CITY EVENT EXPENSES Colorado Dept of Revenue Total CITY EVENT EXPENSES: Grand Totals: 02/10/2015 Bike Wild Special Event Permit ,966.36

40 Permit Numbe Date Issued Address 14CCP /9/ Daniels Gate Dr 14CCP /2/ : Esperanza Or 15CCP /2/ : Serena Dr 15CCP /2/ : Vista Lodge Loop 15CCP /6/2015 9: Tapadero PI 15CCP /7/201511: Village Square Or #115 15CCP..()()()()5 1/7/ : Catarata PI 15CCP / 8/ : Norfolk PI 15CCP /12/ : Briar Dale Dr 15CCP /13/ : Shoreham Or 15CCP /13/ : We lford PI 15CCP-Q0010 1/13/ : Blue Terrace W'ay 15CCP / 21/2015 9: Vacquero Drive 15CCP-Q0012 1/23/ : VIllage Square Lane #130 15CCP-Q0013 1/23/ : Hampden Ct 15CCP /26/ : Stonemont Dr 15CCP-Q0016 1/26/ : Rochester Ct. 15CCP-Q0020 1/30/ : Wembley PI City of castle Pines Douglas County Use Tax Collected ~ ::>._..._,.. to - f '\' c.d..-,1 'A\: fl..,{ Valuation Type Plan Review Permit Electrical DC1% CP 2.75% Zoning CCFee Total $22, Basement Finish $ $ $ $ $ $48, Residential Remode l $ $ $ $1, $22, Base ment Finish $ $ $ $1,103.76, $ Water Heater $38.75 $4.72 $12.97 $1.16 $57.60 $23, Basement Finish $ $1:15,00 $ $1, $12, Tenant Finish $ $60.00 $ $ $44, Basement Finish $ $ $ $1, $26, Residential Remodel $ $ $ $12.52 $1, $1, Wate r Heater $47.90 $6,25 $17.19 $1.44 $72.78 $2, Misc. Mechanical, Plumbing or Electrical 115 $10.93 $30.04 $3.45 $ $1, Water Heater $47.90 $6.19 $17.01 $1.44 $72.54 $19, Basement Finish $ $95.00 $ $ $8, Furnace Replacement $ $44.88 $ $5.02 $ $1, Water Heater $44.85 $6.00 $16.50 $1.35 $68.70 $ Water Heater $35.70 $~,3 1 $11.85 $1.07 $52.93 $4, Furnace Replacement $ $2i.68 $62.37 $196.3( $50, Residential Remodel $ $ $ $2,114.6~ $4, Reroof $ $24.58 $67.58 $3.34 $206.7! $1, $4, $1, $1, $4, $0.00 $30.79 $13,039.1E Less Vendor Fee ($29.35) Owed to Douglas County $1, avaa\?ad ~m JD 3k $5D

41 slate 1 (,\ i \;I ',,1.\! 1r 1. :. Don Van Wonner City of Castle Pines 7501 Village Square Drive, Suite 100 Castle Pines, CO 80 I 08 Slate Communications 425 W MULBERRY ST, suite 205 FORT COLLINS, CO (970) accounting@slatecommunications.com slatecommunications.com Invoice Date Invoice No. 02/10/ Terms Due Date Net 30 03/ 12/2015 Amount Due $6, Enclosed Please detach top po11ion and retum with youj payment. " Activity Quantity Communications and Public Relations Services -January 2015 monthly fee Electronic Communication Website: - Content updates - Adjustments based on user analytics and feedback Rate Amount 6, Eblasts -Council Wrap-up from Jan. 13 w ~~ News &Notes - Editorial calendar management -January 2014 News & Notes - ACCOU~Tll Social media management Community Engagement - Research and community liaison meetings Media Relations - Media tracking - Franchise fact sheet & interviews lo 2/lr s'-/o Customer Service - Resident relations (i.e., responses to inquiries/comments) Special Projects/Campaigns - Video series - planning and coordination of first video - Comprehensive Plan - public engagement support - Safe driving outreach Brand Process Development *Project management, staff meeting attendance, and travel included I Total $6,400.00

42 INVOICE From Technizent IT Management Perry Ct. Westminster, CO Invoice ID Issue Date Due Date Subject /14/ /16/2015 (Net 30) Technizent IT Management Invoice Invoice For 1 Castle pines Type Description mail issues for council members. Training video es for Brad. I I I Quantity Unll Price 1.50 $ Amount $ ~ J I I j_ 1.00 I _J - $ $ Amount Due $ Notes PLEASE READ: Any calculated "Tax" amount is a convenience fee for those making online payments via credit card. If paying the invoice by check or cash the amount to remit is the pre-tax subtotal. Any extra amounts remitted may be considered an "inattentive tax" or a "tip". All invoices incur a $50 per month late fee at the beginning of each month the invoice is past due. If multiple invoices are outstanding, payments received will apply to the oldest invoice first. This late fee is not retroactively applied to any prior invoices sent without this notification. ~ ~ t.ccou N T e JDJfl9o<B5 Page 1 of 1

43 (lui/lcom Best experience in office products P.O. Box Philadelphia, PA Customer Service: : Order Date : 02/10/2015 Ship Date : 02/11/2015 Invoice Date : 02/1 0/2015 TIN: Sold To City Of Castle Pines 7501 Village Square Dr #1 00 Castle Pines CO Sh1p To. City Of Castle Pines 7501 Village Square Dr #1 00 Castle Pines CO Customer PO : ferrelljan Order# : Invoice#: Account# : C Item Number Description Color Oty shipped Price/UM Extended Quill brand copy paper letter 10 $3.19/ream $ Pit WED ACCOUNTI ID lj~. _:)if 4 Remember you can check your order status & tracking, print invoices and more in the Manage My Account section on Quill.com. 7:. ': ink & toner ~ RECYCLE PROGRAM Earn up to $20 per month in Quii/Caslf Go to Quill.com/inkrecycle Go paperless! Get alerts when you have new invoices. To get started, just go to quill.com, click on the "My Account" link, then the account alert link. To help apply your payment properly, remember to include your account# on your check and remit your payment to the address shown below. Mdse Total: Tax: Freight: Amount Due: Due Date: Customer 1s respons1ble for collect1on fees, court costs and reasonable anomey fees to collect unpaid accounts Payment Coupon: Please detach and enclose this portion with your payment. Please do not staple. Thank You. $ /12/2015 $31.90 $0.00 Free Account Number: C City Of Castle Pines Payable to: Quill Corporation P.O.Box Philadelphia, PA fl_ui/lcom Invoice Number: Invoice Date: 02/10/2015 Amount Due: $31.90 Payable in U.S. Dollars Place an "X" above.., if you include any comments, suggestions and/or address changes on the back of this payment slip.

44 Sold To: City Of Castle Pines 01 AB AUTO T C01 P Village Square Dr #100 Castle Pines CO ' h lll'l llllllllrr 1,., I 1 I ll.llllrllrlllrlrl r IJ 'IIIIII fl_ui/lcom Best experience m office products P.O. Box Philadelphia, PA Customer Service: Sh1p To City Of Castle Pines 30018: Order Date : 02/10/2015 Ship Date : 02/10/2015 Invoice Date : 02/10/2015 TIN : Village Square Dr #1 00 Castle Pines CO Customer PO : ferrelljan Order# : Invoice# : Account#: C Item Number Descriptron Color Qty shipped Price/UM Extended - ~ -== ~ ~ ~ iiiiiiiiiiiiiio -= Offistamp message stamp 901 -SS91228 Qb envelope, self-seal, 9X Nestle pure life water z Red $5.59/each $ $35.99/box $ $4.34/case $13.02 Remember you can check your order status & tracking. print invoices and more in the Manage My Account section on Quill com.,::~ ink & toner "~f~ RECYCLE PROG RAM Earn up to$ 20 per month in QuiiiCaslf Go to Quill.com/inkrecycle Go paperless! Get alerts when you have new invoic~s. To get started, just go to quill.com, click on the "My Account" link, then the account alert link. To help apply your payment properly, remember to include your account# on your check and remit your payment to the address shown below. Mdse Total: Tax: Freight: Amount Due: Due Date: Customer is responsible lor collection fees. court costs and reasonable attorney tees to collect unpaid accounts Payment Coupon: Please detach and enclose this portion with your payment. Please do not staple. Thank You. $ /2015 $54.60 $0.00 Free Account Number: C City Of Castle Pines Payable to: Qu ill Corporation P.O.Box Philadelphia, PA O_ui/lcom Invoice Number: Invoice Date: 02/10/2015 Amount Due: $54.60 Payable in U.S. Dollars Place an "X" above,. if you include any comments, suggestions and/or address changes on the back of this payment slip.

45 Widner Michow & Cox LLP E. Arapahoe Road, Suite 100 Centennial, CO Matter#: 10.GC Invoice Date: 1/31/2015 Re: General Counsel Invoice#: Date City of Castle Pines 7501 Village Square Drive Suite 100 Castle Pines, CO Attorney Description A CCO U ~ Ttt Jo 44 ;l5d 1/7/2015 L. C. Michow Confer with D. Van Wormer on pending matters including Century Link franchise, K. Fellman representation. with S. Bishop on superblock plat resolution. Review statute on designation of council meetings against Municipal Code and B. Roome on status of resolution for Council meetings. Draft resolution on posting of public notices; transmit same. Review representation agreement from K. Fellman. For January 1, 2014 through January 31, 2014 Hours Rate Amount /8/2015 M. H. Juran Call with L. Michow and City staff regarding Verizon sales tax issue. Place message with D. Stepan. Call with D. Stepan and follow up . 1/8/2015 L. C. Michow Draft, review and finalize Council agenda items including revisions to Ordinance No , resolution for on call engineering, resolution for bank signatories, appointment of K. Hoffman as CDBG representative. Draft Castle Pines Town Center superblock plat resolution. s with staff regarding same. 1/13/2015 L. C. Michow Multiple conferences with Mayor, Council member Blue; K Fellman; revisions to ordinance on franchise. Prepare for and attend regular Council meeting. Confer with D. Van Wormer. 1/14/2015 L. C. Michow Travel to and participate in agenda prep meeting with City staff. Review and transmit roadside memorial sample policies. 1/16/2015 L. C. Michow Coordinate with K. Fellman and Council reps about meeting Follow up s regarding same. Total I.R.S. NO Payments/Credits Balance Due Page 1

46 Widner Michow & Cox LLP Matter#: 10.GC E. Arapahoe Road, Suite I 00 Centennial, CO Invoice Date: Re: General Counsel Invoice#: 1/31/ City of Castle Pines 7501 Village Square Drive Suite 100 Castle Pines, CO For January 1, 2014 through January 31, 2014 Date Attorney Description 1/21/2015 L. C. Michow Confer with T. Cox on Lakewood ordinance to address construction defect law and other possible legislative solutions for discussion with Castle Pines City Council. 1/22/2015 L. C. Michow Telephone call with D. Van Wormer regarding pending agenda issues (.5); draft resolution amending park fees; review fee schedule and current park policies. 1/26/2015 M. H. Juran Research and respond to S. Bishop request regarding status of tax exemption for metro district. 1/27/2015 L. C. Michow Telephone call with D. Van Wormer about pending Comcast complaint.(.3) Telephone call with K. Fellman and D. Van Wormer on Franchise negotiations and confer with mayor on agenda and executive session. (.3) Prepare for, travel to and participate in regular Council meeting and executive session. (3.25). Review pending legislative bills (. 75) 1/28/2015 L. C. Michow Travel to and participate in agenda prep meeting; consult with K. Fellman regarding Century Link franchise update. 1/30/2015 L. C. Michow Consult with D. Van Wormer on pending matters including Buxton, franchise negotiations. Hours Rate Amount /14/2015 Mileage Mileage reimbursement for agenda prep meeting with City staff. 1/27/2015 Mileage Mileage reimbursement for travel to regular Council meeting and executive session. 1/28/2015 Mileage Mileage reimbursement for travel to agenda prep meeting Total $4, I.R.S. NO Payments/Credits $0.00 Balance Due $4, Page 2

47 Widner Michow & Cox LLP E. Arapahoe Road, Suite I 00 Centennial, CO Matter#: 10.PG Invoice Date: Re: Planning Invoice#: 1/31/ City of Castle Pines 7501 Village Square Drive Suite 100 ~ t WI!D - ~ Castle Pines, CO A.CCOUI\IT tt Date Attorney Description J D l.f'} QK5 0 1/9/2015 L. C. Michow Century Link: Meeting with City Manager to discuss Century Link application, agenda items. Telephone call with K. Fellman to discuss Century Link franchise issues and representation. 1/12/2015 L. C. Michow Canyons: Canyons escrow, funding and exhibits review. Confer with S. Bishop. 1/15/2015 L. C. Michow Canyons: Meet with S. Bishop and D. Van Wormer on Canyons' form agreements. 1/15/2015 L. C. Michow Century Link: Follow up with K. Fellman on Century Link application. 1/16/2015 L. C. Michow Canyons: Finalize redline changes and transmit same. 1/20/2015 L. C. Michow Century Link: Travel to and participate in meeting on franchise negotiations with K. Fellman, Council representatives and D. Van Wormer. 1/29/2015 L. C. Michow CPTC: Begin review of resubmittal of plat documents and preliminary plan. Review comment letters regarding same. 1/30/2015 L. C. Michow CPTC: Review resubmittal of two plats, preliminary plan; review comments regarding same; begin drafting legal comments. For January 1, 2014 through January 31, Hours Rate Amount ,...,.:>..:> /20/2015 Mileage Mileage reimbursement for travel to participate in meeting on franchise negotiations with K. Fellman, Council representatives and D. Van Wormer Total $3, I. R.S. Payments/Credits $0.00 Balance Due $3,133.05

48 \ ~~ municode Municipal Code Corporation PO Box 2235Tallahassee, FL inlo(omunicodecom lax FEIN: 59-o INVOICE Bill To: Castle Pines, Colorado Diane Spomer 7501 Village Square Dr Ste 100 Castle Pines, CO Invoice Number Invoice Date PO Number Customer ld Payment Terms /13/ Net 30 Shipped Description Unit Price Extended Price 58 REPRINTED SUPPLEMENT PAGES $0.900 $ COPIES OF SUPPLEMENT 4 PAMPHLET TO THE POLICE CODE A ceo ttf{to Jo-Lf1- w~o Please remit one copy with payment Page 1 Subtotal Discount Freight Tax Total $52.20 $0.00 $14.11 $0.00 $66.31

49 municode Municipal Code Corporation PO Bo 2235Tallahassee, Fl r FEIN: 59~ INVOICE Bill To: Castle Pines, Colorado Diane Spomer 7501 Village Squa re Dr Ste 100 Castle Pines, CO Invoice Number Invoice Date PO Number Customer ld Payment Terms /13/ Net 30 Shipped Description Unit Price Extended Price 38 SUPPLEMENT PAGES $ $ NO CHARGE PAGES $0.000 $ ORDS. ON WEB--N.O. W. SERVICES $0.000 $ UPDATING ELECTRONIC DATABASE- WORD $ $ PAGES FOR INTERNET CONVERSION $1.000 $ COPIES OF SUPPlEMENT NO 4 TO THE MUNICIPAl CODE VII~ED {;I I.CCOUNTL' 10 -l{l-'-lt.o I Please remit one copy with payment Page 1 Subtotal Discount Freight Tax Total $ $0.00 $15.42 $0.00 $954.42

50 Ausmus Law Firm, P.C S. Fiddlers Green Circle Suite#100 Greenwood Village, CO ) I...,.,,.~y ~- City of Castle Pines Attention: Jan Ferrell I ~ ~ Contract prosecution for the mont of October REVII!WIC ~ ACCOUNTU IC? l/q"j16 ~~0/ l I I l Thank you for i I I i I - 1 Total $600.00

51 Bohannan~ Huston City of Castle Pines Public Works 7501 Village Square Drive Suite 100 Castle Pines, CO US INVOICE Courtyard I 7500 Jeffel'$on St. NE Albuquerq~. NM voice: facsimile: loll free: Invoice Number : Project Number : Project Name : Castle Pines Pavement Plan Invoice Group : ** Invoice Date: 2/5/2015 Attention: Brad Meyering For Professional Services Rendered through: 1/30/2015 Attention: Brad Meyering Fee Contract Percent Total Previous Current Phase Code I Name Type Amount Complete Fee Earned Billing Billing Pavement Plan CP $0.00 $1, $0.00 $1, Total: $0.00 $1, $0.00 $1, Colorado - Non-taxable % $0.00 Amount Due this Invoice $1, Terms: Invoices are due and payable upon receipt unless otherwise indicated by contract. Please notify the BHI Accounting department at (505) or (505) if you have comments or concerns regarding this invoice. Al~t~ ~ t.ccouh'to /?). 57) /!D Page 1 of 2 Engineering A. Spatial Data A Advanced Technologies A.

52 W.L. Contractors, Inc Lamar Street Arvada, CO (303) (tel) (303) (fax) Invoice City of Castle Pines 7501 Village Square Dr. Suite 100 Castle Pines, Co Date: 2/12/2015 From: 111/2015 To: 1/31/2015 Terms: Net 45 Invoice# P.O.# Ml505 Project # M 1505 Project Desc: 2014 Castle Pines No. Maint. Customer# CASTLEPI January Monthly Maintenance Description Monthly Maintenance Fee Extra Work Trouble Call Lamp Changes Quantity Unit Price Total , , Item Total: 2, % Retention: 0.00 Net Amount Due: $2, ~ ACCOU~Ttt /tj sv ~3o Project Manager A late payment charge at a rate of 1.5% per month will be added to all amounts past due. Tenns: Net 30 days. MCNisa Accepted. W.L. Contractors, Inc. is an equal opportunity employer.

53 Invoice IN I 5440 East Fremont Drive, Centennial, CO VOICE: (303) FACSIMILE: (303) 7SS postmastcr@designscapes.ori: INVOICE DATE 2/12/2015 SOLD TO: Public Works and Parks/Open Space Mngr A TI'N: Brad Meyering Suite Village Square Drive Castle Rock, CO _ r, CtlSTO;\-JER PO '.., TERMS. BMEYERJNG NET30 3/ SALES CD DESCRIPTION..--. '.. ~ RE: CASTLE PINES MISC RE: 7501 VILLAGE SQUARE DR Re: WO# PAGE: I AMOU~T. - - < MISC Ice Slicer , MISC Snow l/20 to 2/ , , REYt~~ ACCOUN'T /o.sd 5"}-'S Commerc:ild Applicators are licensed by the Colorado Department of Agriculture Sales tax is Included in all material and supply charges. A SIO.OO minimum or 2% monthly service charge will be added to all past due balances. lftbis account is placed for collection, attorneys fees And costs for collection will also be assessed. A Detach Here A NET INVOICE: FREIGHT: SALES TAX: INVOICE TOTAL: 35, ,971.20

54 Douglas County Stormwater Co-op DC Stormwater Website :TTG ENGINEERS, INC Teddy Lane Lone Tree, Colorado (303) INVOICE City of Castle Pines North Attn: Bria~ Meyering 7501 Village Square Drive, Suite 100 Castle Rock, CO Date: Invoice No. 2/9/ FOR THE FOLLOWING SERVICES Total Share Website Management $1, /14 Total Due $92.86 $ REVI~~ ~CCOUr\1 T lo so sso DC CLEAR lnvoicing-2015

55 Bohannan ~ Huston City of Castle Pines Public Works 7501 Village Square Drive Suite 100 Castle Pines, CO US INVOICE Courtyard Jefferson St. NE Albuquerque, NM voice; facsimile: toll free: Invoice Number : Project Number: Project Name : Castle Pines Development Review Invoice Group : ** Invoice Date : 2/5/2015 Attention: Sam Bishop For Professional Services Rendered through: 1/30/2015 Attention : Mr. Sam Bishop Fee Contract Percent Total Previous Current Phase Code I Name Type Amount Complete Fee Earned _Billing Billing Douglas County Library CP $0.00 $1, $0.00 $1, The Canyons CP $0.00 $1, $0.00 $1, Total : $0.00 $2, $0.00 $2, Colorado - Non-taxable % $0.00 Amount Due this Invoice $2, Terms: Invoices are due and payable upon receipt unless otherwise indicated by contract. Please notify the BHI Accounting department at (505) or (505) if you have comments or concerns regarding this invoice. Page 1 of 3 Engineering.A Spatial Data.A Advanced Technologies.6.

56 Bu~\..ron fl>entifyinj: Customers Invoice Date Invoice# INVOICE 2/18/ SOUTH POLARIS DRIVE FORT WORTH, TEXAS Phone# Fax# Web: Tax ID: Bill To: City of Castle Pines, CO Accounts Payable 7501 Village Square Drive, Suite100 Castle Pines CO Customer Phone # I TOTAL AMOUNT DUE: I Please Remit to: Buxton Company 2651 South Polaris Drive Fort Worth, TX $25,000.ool I DescriJ>tfon I Retail Recruitment Model Solution l I Rep LHILL I I P.O. No. I Terms I Due Date I I Net 10 I 2/ I J Qty J Rate J Amount I 11 $25, $25, Sp~iallnstructions and Comments Contract Term Yr 1 through 2/29/16 Sales Total $25, Tax $0.00 Payments/Credits $0.00 Balance Due $25, Thank you for your business) Billing inquiries? Please call

57 Invoice Page: 1 Invoice Number: IN Invoice Date: 01/31/15 Terms: No Terms Due Date: 01/31/15 Salesperson: 0000 City of Castle Pines 7501 Village Square Drive Suite 100 CASTLE ROCK, CO Customer Number: 01-CASTLEP Customer P.O.: CO Invoicing Fee Type Amount Paid Paid Date Meritage% Due to Meritage Permit# 14CCP Building Permit Fee Commercial Electrical Fee (< Daniels Gate Dr /09/ /09/ Basement Finish CCP Subtotal Permit# 14CCP Building Permit Fee Commercial Electrical Fee (< Esperanza Dr /02/ /02/ Residential Addition CCP Subtotal Permit# 15CCP Building Permit Fee Commercial Electrical Fee (<201 Plan Review Fee 7331 Serena Dr /09/ /09/ /02/ Basement Finish CCP Subtotal Permit # 15CCP Building Permit Fee 6850 Vista Lodge Loop /02/ Water Heater CCP Subtotal Permit# 15CCP Building Permit Fee Commercial Electrical Fee (<201 Plan Review Fee 15CCP Subtotal 6534 Tapadero PI / /06/ /06/ Basement Finish Permit# 15CCP Building Permit Fee Commercial Electrical Fee (<201 Plan Review Fee 7437 Village Square Dr# / /07/ /07/ Tenant Finish CCP Subtotal Permit# 15CCP Building Permit Fee Commercial Electrical Fee (<201 Plan Review Fee Catarata PI 01/ /09/15 01/07/ Basement Finish CCP Subtotal ~ /DQ?t00 Continued

58 ../.: City of Castle Pines SAFE. built. Invoice Number: IN Invoice Date: 01/31/15 Page: 2 Fee Type Amount Paid Paid Date Meritage% Due to Meritage Permit# 15CCP Building Permit Fee Commercial Electrical Fee (<201 Plan Review Fee 15CCP Subtotal Norfolk PI 01/16/15 01/16/15 01/08/ Residential Remodel Permit# 15CCP Building Permit Fee 15CCP Subtotal 677 Briar Dale Dr /12/ Water Heater Permit # 15CCP Commercial Electrical Fee (<201 15CCP Subtotal 7367 Shoreham Dr / c. Mechanical, Plumbing or Permit # 15CCP Building Permit Fee 15CCP Subtotal 6931 Welford PI /13/ Water Heater Permit # 15CCP Building Permit Fee Commercial Electrical Fee (<201 Plan Review Fee 15CCP Subtotal Blue Terrace Way /22/ /22/ /13/ Basement Finish Permit# 15CCP Building Permit Fee 15CCP Subtotal 6240 Vacquero Drive /21/ Furnace Replacement Permit# 15CCP Building Permit Fee 15CCP Subtotal 361 Village Square Lane # /28/ Water Heater Permit# 15CCP Building Permit Fee 15CCP Subtotal 6911 Hampden Ct /23/ Water Heater Permit# 15CCP Plan Review Fee 15CCP Subtotal 7807 Stonedale Dr /23/ Basement Finish Permit# 15CCP Building Permit Fee 15CCP Subtotal 577 Stonemont Dr /26/ Furnace Replacement Permit# 15CCP Building Permit Fee Commercial Electrical Fee (<201 Plan Review Fee 7309 Rochester Ct /26/ /26/ /26/ Residential Remodel ' Continued

59 ./. City of Castle Pines -SAFEbullte lnvoicenumber: IN Invoice Date: 01/31115 ' f. Fee Type Amount Paid Paid Date 15CCP Subtotal Meritage% Page: 3 Due to Meritage Permit # 15CCP Plan Review Fee 15CCP Subtotal 7284 Lagae Road /26/ Tenant Finish Permit# 15CCP Plan Review Fee 15CCP Subtotal 1318 Forest Trails Dr /28/ Basement Finish Permit # 15CCP Building Permit Fee 15CCP Subtotal 7252 Wembley PI /30/ Reroof CO Invoicing Summary Fee Type ltemcode /PERMITS /PLAN REVIEW Total Description Building Permits Plan Review Services Amount 4, , , Remit Payment to: SAFE Built 3755 Precision Drive, STE 140 I Loveland CO Net Invoice: Freight: Sales Tax: Invoice Total: 6, ,499.03

60 ~.'ft'" =-- ~... ":~":- ~- :.',_.,..... ~ ~~..-;.~"'.,..,.... City of Castle Pines SAFEbuilt Report by Permit Number Jan 1S Permit Number Date Issued Address 14CCP /9/ Daniels Gate Or 14CCP-<J0383 1/2/ Esperanza Or 15CCP /2/ : erena Or 15CCP /2/201S 12: Vista Lodge loop 15CCP /6/20159:1S 6S34 Tapadero PI 15CCP.()()()()4 1/7/ : Village Square Or 1111S 1SCCP /7 /201S 15: Catarata PI, 1SCCP /8/201S 14: Norfolk PI 15CCP /12/ :4S 677 Briar Dale Or 1SCCP /13/ : Shoreham Or 15CCP /13/201S 12: Welford PI 15CCP.Q0010 1/13/ : Blue Terrace Way 15CCP /21/20159: Vacquero Drive 15CCP /23/ : Village Square Lane CCP /23/ : Hampden Ct 15CCP /23/ : Stonedale Or 1SCCP-0001S 1/26/ : tonemont Or 15CCP /26/ : Rochester Ct. 15CCP /26/201S 14: Lagae Road 1SCCP /28/201S 15: Forest Trails Or 15CCP /30/201S 14: Wembley PI 1SCCP Permit app entered but no permit issued 15CCP Permit app entered but no permit Issued 15CCP Permit app entered but no permit Issued 15CCP Permit app entered but no permit Issued 1SCCP Permit app entered but no permit Issued Valuation Type $22, $48, $22, $ $23, $12, $44, $26, $1, $2, $1, $19, $8, $1, $ $10, $4, sso,ooo.oo $50, $2S,OOO.OO $4, Basement Finish Residential Remodel Basement Finish Water Heater Basement Finish Tenant Finish Basement Finish Residential Remodel Water Heater Plan Review $227,01 $ $ $ $ Misc. Mechanical, Plumbing or Electrical Water Heater Basement Finish $ Furnace Replacement Water Heate r Water Heater Basement Finish $ Furnace Replacement Residential Remodel $ Tenant Finish $41B.44 Basement Finish $ Reroof Permit Electrical OC1% $ $ $ $ $ $ $ $ $ $38.75 $4.72 $ $ $11S.OO $ $11S.OO $60.00 $593.2S $11S.OO $ $411.4S $11S.OO $ $47.90 $6.2S $11S.OO $10.93 $47.90 $6.19 $ $ $95.00 $ $44.88 $44.85 $6.00 $35.70 $4.31 $ $22.68 $643.7S $11S.OO $ CP 2.75% Zoning CC Fee Total Receipt $ $ $ $1, $ $1, S, 2724 $12.97 $1.16 $ $ $1,14S $ $68S ,2729 $ $1, ,2723 $ $12.S2 $1, ,2730 $17.19 $1.44 $ $30.04 $3.45 $1S $17.01 $1.44 $ $ $ ,2732 $ $5.02 $ $16.50 $1.3S $ $11.85 $1.07 SS $3.53 $ $62.37 $ S $ $2, $ $7.63 $ $67.S8 $3.34 $ C $111.2S $24.S8 $2) $!1,419,20 $1r1SO.OO $1, $4, $0.00 $41.95 $13, S% 80% 80% Owed to Safebuilt $6, $1,99S.67 $3,S83.36 $ I f\ t \ ~-~ -,,...

61 Castle Pines North Metropolitan District This stub ensures that your payment is processed accurately. Please detach and return the stub with your payment. OOOODDD DUE DATE ACCOUNT NUMBER 02/27/ BILLING DATE AMOUNT DUE 01/31/2015 $ Enter Amo unt Enclosed: $ CITY OF CASTLE PINES ELK RIDGE PARK 7501 VILLAGE SQUARE DRIVE STE 100 CASTLE PINES, CO Make Payment To: Castle Pines North Metro District P.O. Box 5067 Denver, CO PLEASE PROVIDE/UPDATE YOUR DETACH AND MAIL UPPER PORTION WITH PAYMENT. KEEP LOWER PORTION FOR YOUR RECORDS. Castle Pines North Metropolitan District Phone: YOU MAY PAY ONLINE AT OUR WEBSITE: REMITTANCE ADDRESS: Castle Pines North Metro District P.O. Box 5067 Denver, CO REV IEWE D --- -ffrl1 Statement of Account BILLING DATE ACCOUNT NUMBER 01/ 31/ DUE DATE AMOUNT DUE 02/27/2015 $ CUSTOMER NAME. CITY OF CASTLE PINES SERVICE ADDRESS 7005 MIRA VISTA LANE Meter Reading DESCRIPTION Previous Balance Payments Water Charge Customer Charge - Water Capital Improvement Fee - Water Wastewater Charge Customer Charge - Wastewater Storm Drainage Charge Storm Water Repair Fee AMOUNT Bal Fwd Late fee of $25 & interest of 1 Yo per month rna Water Budget Information: January Budget: 0 gals February's budget is 0 gals Cur Chrgs TOTAL DUE $

62 7501 Village Square Drive, Suite 100 Castle Pines, CO / CHECK REQUEST Date: 2/10/2015 VENDOR INFORMATION Date Check Is Pay to: CO Dept of Revenue Needed: 2/25/2015 Address: PO Box lakewood, CO W-9 o N/ A employee cofile 0 attached Reason For Check: Account Code Amount Special Event Permit - Dirty 40 Wild Ride :.: $25.00 ~-65 -Sl>D Documentation Attached: 0Mileagelog (.555 per mile/as of July 2011) Total $25.00 ~ D lnvoice(s) Check Request Finance: my Manage>0i:\,j., Date Date

63 City of Castle Pines, Colorado CITY OF CASTLE PINES 7501 VILLAGE SQUARE DRIVE, SUITE 100 CASTLE PINES, CO CITY COUNCIL February 24, 2015 AGENDA ITEM #8A Stormwater Management Attachment(s) 1. PowerPoint Presentation Stormwater 101: The Basics

64 City of Castle Pines Stormwater 101: The Basics February 24, 2015

65 Topics Stormwater Regulations Stormwater Management Roles and Responsibilities Risk of Violation Costs for Compliance 2

66 Stormwater Regulations 3

67 Stormwater Regulations 4

68 Stormwater Regulations Colorado is an authorized State. 5

69 Stormwater Regulations Who? Standard MS4 Permits Non-Standard MS4 Permits 6

70 Stormwater Regulations First Phase II Permit: 2003 Second Phase II Permit: 2008 Third Phase II Permit: coming soon 7

71 Stormwater Regulations What is an MS4? 8

72 Stormwater Management Education Illegal Discharges Municipal Operations Construction Post Construction 9

73 Post Construction Important to note: -Not all ponds fall under the MS4 Permit requirement. -In the City, only those installed AFTER 2008 (incorporation) are required to be inspected. 10

74 Post Construction The numbers: Pipes (linear feet) Inlets, Manholes, etc. Ponds Swale/Channel (linear feet) 22, <1,000 11

75 Post Construction 12

76 Post Construction 13

77 Post Construction 14

78 Post Construction 15

79 Risk of Non-Compliance Permit Holder Responsible to ensure their own system is maintained City City owned pipes, drainage ditches, swales, inlets, etc Ponds on private (nonpermitted) properties (installed after 2008) 16

80 Cost 2014: Actual expenditures- 11, Revenue from GESC permit fees - $ **Does not include staff time for administrative and inspections.** 17

81 Cost Outreach Inspections Consultant fees Storm system maintenance 18

82 Future Costs: Considerations New Permit requirements Increased development in the City Aging infrastructure 19

83 City of Castle Pines Questions?