City Commission

Tuesday, January 16, 2024 5:30PM CST Devils Lake Jobs Development Authority Devils Lake City Hall Commission Chambers 423 6th St NE, Devils Lake, 58301 1) Appointment of Officers 2) Designation of Depositor of JDA Funds 3) Appointment of Authorized Agents 4) Assignment and Assumption Agreement with Forward Devils Lake 5) Appointment of Executive Committee – Forward Devils Lake Board of Directors 6) Agreement with Forward Devils Lake 7) List of Bills Directly following JDA Meeting City Commission Meeting Agenda Devils Lake City Hall Commission Chambers 423 6th St NE, Devils Lake, 58301 Meeting Items 1) Call to Order 2) Pledge of Allegiance 3) Approval of Minutes – January 2, 2024 Awards and Proclamations 1) N/A Public Hearings – 5:30 PM 1) N/A Bid Openings – 5:30 PM 1) N/A Visitors or Delegations *Limited to five minutes per guest, unless extended by presiding officer 1) Lake Region Heritage Center – Lisa Crosby 2) Ramsey County Fair Board Commission Portfolios 1) N/A Old Business 1) Termination of Agreement with Forward Devils Lake Consent Agenda 1) N/A New Business 1) New Single Family Dwelling Construction Property Tax Exemption Page 1 of 2  2) Authorize Call for Bids – Utility Pickup 3) Approval of Land Acquisition – Levee – Hanson 4) Approval of Land Acquisition – Levee – Weed 5) Approval of Land Acquisition – ROW – Bingham 6) Preliminary Report and Directing Preparation of Plans and Specifications for Street Improvement District #80-24 – 8th St NW, 9th St NW, 10th St NW, 11th St NW 7) Pay Estimate #10 – City Project 220201 Water Main Replacement 27-22 Citizen Comment 1) N/A Informational Items 1) 2023 Year-End Information a. Sales Tax b. Building Permit c. Utility Collections d. Investment Portfolio Motion to approve payment of the list of bills as submitted. The City of Devils Lake may convene in an executive session as provided by NDCC 44-04-19.2 to consider and discuss closed or confidential records and information, negotiating strategy or negotiating instructions as provided by NDCC 44-04-19.1, 44-04-19.2, 44-04-18.4. Page 2 of 2  STAFF REPORT Jobs Development Authority – Jan. 16, 2024 Agenda Item: Designate Depositor of Jobs Development and Growth Fund Funds Submitted By: Spencer Halvorson, City Administrator/Auditor Staff Recommended Action: Designate Bremer Bank as the Depositor of Jobs Development and Growth Fund Funds It is necessary for the Jobs Development Authority to Designate a Depositor for JDA and Growth Fund Dollars. The City currently banks with Bremer Bank. It is recommended for administrative efficiencies that the JDA designate Bremer Bank as the depositor of JDA and Growth Fund financial resources.  STAFF REPORT Jobs Development Authority – Jan. 16, 2024 Agenda Item: Approval of Authorized Agents for the Jobs Development Authority Submitted By: Spencer Halvorson, City Administrator/Auditor Staff Recommended Action: Approve Jim Moe – President of the DL JDA, Spencer Halvorson – City Administrator/Auditor, and Brina Schuh – Deputy Auditor as authorized agents for the Devils Lake Jobs Development Authority Approval of authorized agents to sign legal and financial documents related to the business of the Jobs Development Authority is required for operational purposes. It is recommended that, like for the City of Devils Lake, the JDA Board of Directors appoint Jim Moe, the expected President of the JDA (subject to JDA approval earlier in the agenda), Spencer Halvorson, the City Administrator/Auditor, and Brina Schuh, the Deputy Auditor as authorized agents with the authority to sign legal and financial documents related to the business of the Devils Lake Jobs Development Authority.  OPERATING AGREEMENT BETWEEN THE CITY OF DEVILS LAKE, FORWARD DEVILS LAKE, AND THE CITY OF DEVILS LAKE JOBS DEVELOPMENT AUTHORITY 1. This Agreement is made between the City of Devils Lake (the “City”) and Forward Devils Lake (“FDL”), a North Dakota non-profit corporation, and the City of Devils Lake Jobs Development Authority (“JDA”). The City, FDL, and JDA are collectively referred to as the “Parties.” 2. Allocation of Funds. The City shall continue to allocate a portion of its mill levy to the JDA. a. The JDA shall remit the mill levy allocation to FDL, minus an administrative fee determined by the City Commission. b. The City Commission shall continue to remit a portion of sales tax revenue to FDL each year, in an amount determined during the City's annual budget process. 3. Office Space. The JDA shall continue to allow FDL to occupy office space at Devils Lake City Hall for $1.00 per year. 4. Authority of FDL. The JDA appoints the FDL Board of Directors to serve as an executive committee with authority to: a. Approve applications for programs within financing limits set by the JDA; b. Approve JDA's list of bills; c. Expend up to $10,000 from the Growth Fund for due diligence and research; and d. Assess, research, and make recommendations to the JDA Board. 5. Limitation of Authority. Nothing herein presumes any authority of the JDA Board over FDL. 6. Reporting and Records. FDL shall provide quarterly reports to the JDA detailing its activities, expenditures, and progress on approved programs. FDL shall maintain detailed financial records related to funds received under this Agreement. Such records shall be available for inspection by the JDA upon reasonable notice. 7. Term and Termination. This Agreement shall commence on the Effective Date and may not be modified or cancelled unless by written agreement between the parties. 8. Governing Law. This Agreement is governed by the laws of North Dakota. -1- 9. Merger Clause. This Agreement contains the entire understanding between the parties and supersedes any prior agreements. FORWARD DEVILS LAKE By: _____________________ Date: ____________________ CITY OF DEVILS LAKE By: _____________________ Date: ____________________ DEVILS LAKE JOBS DEVELOPMENT AUTHORITY By: _____________________ Date: ____________________ -2-  Minutes of the Devils Lake City Commission January 2, 2024 The regular meeting of the Devils Lake City Commission was held on January 2, 2024 with the following members present: President Moe, Jason Pierce, Dale Robbins, and Shane Hamre. Commissioner Hamre moved to approve the minutes of the regular Commission meeting held on December 18, 2023. The motion was seconded by Commissioner Robbins, and the motion carried unanimously. Devils Lake Park District – Release of Obligated Funds – Kale Stromme, Christy Remmick, and Dennis Nybo gave an update on Dockside Entertainment. Christy went through the progress that has/is happening, when they plan to open their doors, and mentioned that the rates and fees will be on the website soon. The City Administrator recommended the release of funds in the amount of $250,000 Quality of Life Investment. Commissioner Pierce made a motion to release the funds in the amount of $250,000. Commissioner Robbins seconded the motion. The motion carried unanimously on a roll call vote. Commissioner Hach – The City Engineer communicated that there is not an update for the Sanitation Department. The City Assessor communicated that the primary residence tax credit is open and can only be filled out online. He also mentioned that he sent out homestead tax credit letters and that is also open. Commissioner Hamre - The City Engineer communicated that the Utility Department will be working on service line inventories. Commissioner Robbins – The City Engineer communicated that there is not an update for the Street Department or the Engineering Department. Commissioner Pierce – The Fire Chief communicated that the Fire Department is on track for the fishing derby. They are also working on their year-end report and will get that to the Commission once complete. The Police Chief communicated that the Police Department just had 3 life saving events, in which the officers are awarded for. The City Administrator communicated that the December 2023 finance report will be given in February 2024. He also mentioned that he will have investment reports at the next meeting. The City Attorney communicated that he is working on the JPA and JDA agreements. He also mentioned that they are moving forward with the junk ordinance. Line of Credit – Airport Authority – The City Administrator communicated that there is a large amount due in vendor payments that are related to the apron/taxiway project and terminal expansion to be paid. It is recommended that the City approve and extend the line of credit net of financial resources incorporated with the City to $6,000,000.00 so the City can remit payment to those vendors. In addition, it is also recommended that the City levy a 3% interest charge per day on this revolving line of credit moving forward, until the last reimbursement from the federal government for the terminal expansion and apron/taxiway project are received or by action of the City Commission. Commissioner Robbins made a motion to approve the recommendations. Commissioner Pierce seconded the motion. Commissioner Hamre recused himself. The motion carried unanimously on a roll call vote. 2nd Reading – Ordinance #993 Franchise Agreement Renewal with Montana Dakota Electric Utilities – Commissioner Hamre recused himself. Commissioner Robbins made a motion to approve the 2nd Reading of Ordinance #993. Commissioner Pierce seconded the motion, and the motion carried unanimously. Adjustment to Rates and Fees – Sanitation Compactor Rates – The City Administrator communicated that there was an oversight in the recommendation to adjust the inert landfill compactor rate. Normally the inert landfill compactor rate is 2x the normal per cubic yard charge for inert waste ($8 in 2024). The recommendation is to adjust the inert landfill compactor from $14 to $16 per cubic yard. Commissioner Pierce made a motion to approve the recommendation. Commissioner Hamre seconded the motion. The motion carried unanimously on a roll call vote. Law Enforcement Center Deed – The City Attorney communicated that there are four deeds that need to be executed to transfer the property to the LEC. With that, there will be a new joint powers agreement. The only updates to the deeds will be the date. He is working with the County chairman on execution of the deeds. The City and the County have to sign the same deed, so they are coordinating signatures. Commissioner Hamre made a motion to approve law enforcement center deeds. Commissioner Pierce seconded the motion. The motion carried unanimously on a roll call vote. Assistant Engineer Grade and Step Adjustment – The City Engineer communicated that a review of all city positions is scheduled for 2024, however recent information prompted him to request the City human resource consultant to review the grade associated with the Assistant City Engineer. He communicated that the Assistant City Engineer position was created in 2019 after the employee passed his professional engineer exam and became a licensed engineer. This position was previously a Grade 13 non-exempt (hourly) position. He communicated that the current Assistant City Engineer is an extremely talented and dedicated employee with a diverse skill set that serves the City very well. The talent and work ethic that he brings has allowed the City Engineering Department to average over $2 million in construction projects that last five years and generated approximately $350,000 annually for the general fund. After talking to the City’s human resource consultant, pay for Engineers with similar experience in our area averages $105,000 per year. With a goal of being near 95% of market, the pay should be $99,750 per year. It is recommended that the City Commission adjust the pay grade of the assistant city engineer position to a Grade 16/18 and adjust the pay for the current Assistant City Engineer from the current 15L ($7,437/month) to and 18H ($8,183/month) effective January 1st. The employee will also be eligible for a step increase in July as outlined in the City policy manual. Commissioner Robbins made a motion to approve the recommendation. Commissioner Hamre seconded the motion. The motion carried unanimously on a roll call vote. Designate Depositor for City Funds – The City Administrator communicated that NDCC 21-04-13 states that the City governing body, at a regular meeting in January of each even-numbered year, shall designate depositories of public funds which meet the pledge of security requirements. The current designated depositor of City funds is Bremer Bank in Devils Lake. The recommendation is the City maintain its banking relationship with Bremer Bank. Commissioner Pierce made a motion to approve the recommendation. Commissioner Robbins seconded the motion, and the motion carried unanimously. Pay Estimate #5 – City Project 230201 Watermain Replacement 28-23 & 29-23 – The City Engineer communicated that this pay estimate is for $17,071.20 paid to Kemper Construction. Commissioner Hamre made a motion to approve pay estimate #5. Commissioner Pierce seconded the motion. The motion carried unanimously on a roll call vote. Commissioner Robbins moved to approve the list of bills as submitted, holding Scott Cruse until approved at the next Commission Meeting. The motion was seconded by Commissioner Hamre. The motion carried unanimously on a roll call vote. SPENCER HALVORSON JIM MOE CITY ADMINISTRATOR/AUDITOR PRESIDENT OF CITY COMMISSION  STAFF REPORT City Commission – Jan 16, 2024 Agenda Item: Resolution – New Single Family Dwelling Construction Property Tax Exemption Submitted By: Rob Johnson, City Assessor Staff Recommended Action: Review resolution and take action as determined by the Commission. BACKGROUND: I reviewed the City application form for a property tax exemption for new construction of single-family residential property. This review was conducted as I had not previously received an application for this program and did not know much about the program. I researched the state statutes and local resolutions and have presented my findings and recommendations listed below. ANALYSIS AND FINDING OF FACTS: A resolution passed on January 6, 1997, by the Devils Lake City Commission was based on ND Century Code (NDCC) at that time, the key components of which were that municipalities had the authority to “exempt certain new dwelling units of up to $75,000 of the true and full value of all new single family residential property, exclusive of the land on which it is situated, from taxation for the two (2) taxable years subsequent to the taxable year in which construction is begun if all of certain enumerated conditions are met.” In researching the corresponding NDCC 57-02-08(35), I found that it had been updated during the 2009 legislative session to increase the potential maximum tax benefit from $75,000 of the true and full (T & F) value, to $150,000 of the T & F value. The resolution presented to you reflects this increase in potential tax benefit as allowed by NDCC. Of the other municipalities that I researched, only Mandan offers less than the $150,000 benefit threshold, offering a maximum of $75,000. The 1997 resolution also stated that the application “must be filed with the City Assessor’s Office not later than thirty (30) days after the commencement of construction.” I have updated this on the proposed resolution to state, “must be filed with the City Assessor’s Office not later than thirty (30) days after the completion of construction.” This statement is more consistent with the practices of the Assessor’s Office. The final change I made to this resolution from the 1997 version was to eliminate the statement, “Further, said resolution shall be reviewed on an annual basis by the Devils Lake City Commission.” There is no requirement to review it annually and, in my research, I could not find where it has been reviewed since 1997. It is important to note that once the Commission has passed the resolution the state guidelines state, “there can be no discretion on its part regarding who shall receive the exemption if the requirements set out in the statute and resolution are met.” I am including the 1997 resolution and the state guidelines for this tax exemption program for reference and informational purposes. Please see the following calculations to further understand the tax benefit provided and the potential impacts of the exemption as well as the historical number of applications received. The effective tax rate used is 1.52% Maximum Year Apps Year Apps Benefit Value of Per Value of 2023 0 2015 2 Amount Year Total 2022 0 2014 3 (T & F Value) Exemption Exemption 2021 0 2013 6 $75,000 $1,140 $2,280 2020 2 2012 0 $100,000 $1,520 $3,040 2019 4 2011 3 $150,000 $2,280 $4,560 2018 0 2010 0 2017 3 2009 1 2016 1 2008 2 RECOMMENDATION: I do not have a recommendation specific to what tax benefit to provide. The options for the Commission are: 1) no longer permit the tax exemption by nullifying the existing resolution; 2) leave the maximum benefit at $75,000 of T & F value; 3) increase the maximum benefit to $150,000 of T & F value as has been proposed in this resolution; or, 4) set the maximum benefit at an alternate amount less than $150,000 of T & F value. If the Commission wishes to continue to provide the exemption, it is my recommendation to approve the resolution with the proposed changes to the application deadline of not later than thirty days after completion of construction, and the removal of the statement requiring annual review by the Commission. RESOLUTION REGARDING RESIDENTIAL TAX EXEMPTION FOR CERTAIN NEW SINGLE FAMILY DWELLING CONSTRUCTION Be it hereby resolved by the Board of City Commissioners of the City of Devils Lake, North Dakota: WHEREAS, Section 57-02-08(35) (36) of the North Dakota Century Code provides authority for municipalities to exempt certain new dwelling units of up to $75,000$150,000 of the true and full value of all new single family residential property, exclusive of the land on which it is situated, from taxation for the two (2) taxable years subsequent to the taxable year in which construction is begun if all of certain enumerated conditions are met; and WHEREAS, Said authority is to be implemented by resolution of the Board of City Commissioners; and WHEREAS, The City Commission has the authority to limit or impose conditions upon the exemptions pursuant to State Law; and WHEREAS, The exemption is being offered as an incentive for construction of residential property in the City of Devils Lake. NOW, THEREFORE, BE IT RESOLVED, By the Board of City Commissioners of the City of Devils Lake that new single family residential property and new condominium and townhouse residential property as defined in State Law providing the exemption shall be exempt from taxation for two (2) taxable years subsequent to the taxable year in which the construction is begun provided the following terms and conditions are met: 1. Special assessments and taxes on the property upon which the residence is situated are not delinquent. 2. The first owner after the builder resides on the property, or the builder still owns the property. For purposes of this subsection, "Builder" includes a person who builds that person's own residence. 3. The exemption from taxation shall not apply to land, but only upon the single-family residential building and the new condominium and townhouse residential building, up to $75,000$150,000 of the true and full value of the new single family residential property or condominium and townhouse residential property. 4. No exemption shall be granted by the City of Devils Lake until the person seeking the residential tax exemption files an application for such exemption with the City Assessor's Office on a form to be supplied by the City Assessor's Office, which form must be filed with the City Assessor's Office not later than thirty (30) days after the commencement completion of construction. Approval of all applications shall be acted upon by the Devils Lake City Comrnission. 5. This resolution shall be effective January 16, 2024, and continue until rescinded or amended by the Devils Lake City Commission. Further, said resolution shall be reviewed on an annual basis by the Devils Lake City Commission. Dated this 16th day of January, 2024. DEVILS LAKE CITY COMMISSION By: ______________________________ Jim Moe, President ATTEST: By: ______________________________ Spencer Halvorson, City Administrator  Guideline Property Tax Exemption of Certain New Single Family, Condominium, and Townhouse Residential Properties North Dakota Century Code § 57-02-08(35) April 2012 North Dakota Century Code (N.D.C.C.) § 57-02-08(35) provides a discretionary exemption for certain new single family residential properties and condominium and townhouse properties from property taxes for the first two taxable years after the taxable year in which construction is completed, the residence is owned and occupied for the first time, and other conditions are met. Whether or not to offer the exemption is at the discretion of the governing body. Governing Body Must Pass Resolution 1. Before granting an exemption, the city governing body, for property located within a city, or the county governinig body, for property outside city limits, must pass a resolution stating that the exemption will be alllowed. 2. The maximum exemption allowed is $150,000 of true and full valuation of improvements only. Land is taxable. 3. The value of improvements allowed by the resolution is exempt for a maximum of two years following the year in which construction was completed and the residence is owned and occupied for the first time, and other conditions are met. 4. The governing body may limit or impose conditions on the exemptions, including limitations on the length of time during which an exemption is allowed. 5. The governing body need pass only one resolution to allow the exemption. 6. Once the governing body has passed the resolution, there can be no discretion on its part regarding who shall receive the exemption if the requirements set out in the statute and the resolution are met. 7. The resolution may be rescinded or amended at any time. Ownership Requirements 8. The property must be owned and occupied for the first time. 9. The property does not have to be occupied on the assessment date. 24865 G-13 North Dakota Office of State Tax Commissioner 600 E Boulevard Ave, Dept 127 701-328-3127 taxinfo@nd.gov Bismarck ND 58505-0599 tax.nd.gov www.tax.nd.gov Property Tax Exemption of Certain New Single Family, Condominium, Page 2 and Townhouse Residential Properties Properties That Are Eligible 10. All new single family residential property on which construction is completed after passage of the resolution is eligible when the residence is owned and occupied for the first time. 11. All new condominium and townhouse residential property on which construction is completed after passage of the resolution is eligible when the residence is owned and occupied for the first time. 12. Duplexes that have separate legal descriptions and owners are to be considered townhouses. 13. Outbuildings and other improvements normally associated with residential living are included in the exemption. 14. The residence must qualify for the exemption in order for outbuildings and other improvements to qualify. For example, if a residence was completed in 2009 and a garage was built on the same descrip­ tion after January 1, 2010, the garage would qualify because the residence qualified. The garage would be exempt as long as the residence qualified for exemption. 15. Modular and other off-site-built residences are eligible for the exemption. Completion of an off-site- built residence means the point in time at which the residence has been installed on the foundation and is approved for occupancy. Additional Conditions 16. General taxes and installments of special assessments on the property may not be delinquent. 17. If the current year’s tax has not been paid, either the assessor or the county auditor may file an application for abatement pursuant to N.D.C.C. § 57-23-05. 19. If an abatement will result in a refund of a tax or compromise of a tax, the person claiming exemption may file an application for abatement pursuant to N.D.C.C. ch. 57-23. G-13A  Resolution Approving Preliminary Report and Directing Preparation of Plans and Specifications for Street Improvement District No 80-24 8 St NW, 9th St NW, 10th St NW, 11th St NW, etc th BE IT RESOLVED by the Board of City Commissioners of the City of Devils Lake, North Dakota, as follows: 1. This Board has received and considered the report of the engineer as to the general nature, purpose, and feasibility of the proposed Street Improvement District No 80-24, and an estimate of the probable cost of the work, and approves the report and directs it to be filed in the City Auditor's office. 2. The City Engineer is directed to prepare detailed plans and specifications for the project and to submit the same to this Board of City Commissioners. Voting aye were Commissioners _________________________________________________________ Voting nay were Commissioners _________________________________________________________ Absent and not voting were Commissioners _______________________________________________ Dated this 16th day of January, 2024. Attest: City of Devils Lake _____________________________ ______________________________ Spencer Halvorson, City Administrator/Auditor Jim Moe, President of Commission  LIST OF BILLS FOR THE CITY OF DEVILS LAKE 16-Jan-24 VENDOR AMOUNT DUE AIRPORT Benson County Farmer's Press $84.50 Dennis Olson $500.00 Double Z Broadcasting $500.00 Gessner Iron Works $50.00 KLJ Engineering $2,185.90 Lakota American $71.50 MDU $1,117.90 Nodak Electric $1,802.93 NDTC $294.14 Reslock Printing $240.00 Scott Cruse $900.00 CITY Ag Spray Equipment $552.59 Altru Health System $95.00 Amazon $660.67 American Library Association $223.00 Anthony Falcon $25.00 Apex Equipment $5,241.65 Aramark $859.16 Armen & Connie Hanson $3,044.40 At-Scene LLC $8,030.00 AT & T $501.25 Baker & Taylor $448.16 Benjamin Hill $25.00 Bergstrom Electric $90.00 Butler Machinery $156.91 Capital One-Walmart $239.64 Caselle $1,464.00  LIST OF BILLS FOR THE CITY OF DEVILS LAKE 16-Jan-24 VENDOR AMOUNT DUE Capital One Trade Credit-Northern Tool $39.99 Central Business Systems $81.00 Champion Media $2,690.59 CNH Industrial Retail Accounts-Titan Machinery $2,234.42 Corporate Payment Systems-Bremer Credit Card $14,394.81 Corporate Technologies $1,500.00 Cowboy's Towing $150.00 Dakota Wash Master $535.00 Dakota Implement $1,167.49 Decorated Wearables $851.60 Depot Stor-All $468.00 DL Park Board $250,000.00 Dominic D. Baker $25.00 Farmer's Union $18,509.47 Ferguson Waterworks $1,603.94 GF Fraternal Order of Police $180.00 GF Utility Billing $20,063.76 Guy Callendar $480.00 HE Everson $187.75 HACH $128.00 Hawkins $60.00 Home of Economy $1,111.03 IceBerg Art $50.00 Information Technology $322.60 Interstate Billing $4,236.25 Intelliplanz $3,436.00 JB Vending $317.97 Job Service of ND $37.44 Johnson Controls $4,988.70 Just Get It Done $228.00 Keller's Briteway $111.00  LIST OF BILLS FOR THE CITY OF DEVILS LAKE 16-Jan-24 VENDOR AMOUNT DUE Kemper Construction $16,111.68 L-Tron Corporation $814.06 Lake Chevy buick GMC $373.50 Lake Region Corporation $8,244.00 Lake Region Electric $47.88 Lake Region Heritage Center $9,639.50 Lake Region E-911 Authority $66,415.25 Lake region Law Enforcement Center $45,561.79 Lake Region Public Library Foundation $617.89 Lake Region Sheet Metal $1,087.07 Larry Weed $4,253.28 Leevers $83.57 Lexipol LLC $3,399.15 Lynn Peavey Company $284.13 Matthew Bender & Co. $81.60 Michael Grafsgaard $77.00 Midstates Wireless $2,420.00 Minnie H Express Carwash $239.92 MDU $2,756.47 ND One Call $28.05 Nelson International $897.37 ND Horizons $28.00 ND Fraternal Order of Police-State Lodge $1,215.00 NDTC $1,663.12 Northstar Auto $117.00 NSC Minerals $3,000.00 O'Reilly's Automotive $183.72 Ottertail Power 889.4 Pomp's Tire Service $350.96 Quill $49.17 Reslock Printing $134.27  LIST OF BILLS FOR THE CITY OF DEVILS LAKE 16-Jan-24 VENDOR AMOUNT DUE Sanitation Products $159.06 Senior Meals & Services $54.00 Service Tire $887.51 Sign Solutions $212.92 Stone's Mobile $164.07 Sylane Inc. $6,872.20 Tailyr Vondal $25.00 The Needle's Eye $26.00 Toshiba $17.70 Total Heating & Air $554.10 Track, Inc. $913.08 Ultimate Safety Concepts $111.25 Usable Life $596.84 Water Smith $16,003.00 Xpress Bill Pay $381.32 Yunker Law Firm $8,333.33 TOTAL LIST OF BILLS $565,968.29