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Privileged and Confidential Appendices City of Cadillac Forensic Audit Prepared for Mr. Marcus Peccia City Manager
Privileged and Confidential
Appendices
City of Cadillac Forensic Audit
Prepared for
Mr. Marcus Peccia
City Manager
City of Cadillac
200
N. Lake Street
RCIS Case: (425051) 12 875936
Cadillac, MI 49601
September 28, 2012
1500
West Big Beaver Road, Second Floor, Troy, Michigan, 48084 248.952.5000 phone 248.267.8456 fax www.rehmann.com

Appendix A

CITY OF CADILLAC

Appendix A Summary of Annual Normal Duty Fees

January 1, 1993 June 30, 2010

 

Annual Fee per Most Recent

Annual Fee per most Recent

Difference between Annual Agreement and Approved

Agreement

Year Ended

Agreement

Approved Agreement

Agreement

Reference

June 30, 2000

$ 66,000.00 $ 40,000.00 $ 26,000.00

 

"J"

June 30, 2001

70,000.00 40,000.00

 

30,000.00

"I"

June 30, 2002

70,000.00 40,000.00

 

30,000.00

"H"

June 30, 2003

72,000.00 40,000.00

 

32,000.00

"G"

June 30, 2004

72,000.00 40,000.00

 

32,000.00

"F"

June 30, 2005

75,600.00 40,000.00

 

35,600.00

"E"

June 30, 2006

75,600.00 40,000.00

 

35,600.00

"D"

June 30, 2007

75,600.00 40,000.00

 

35,600.00

"D"

June 30, 2008

77,880.00 40,000.00

 

37,880.00

"C"

June 30, 2009

77,880.00 40,000.00

 

37,880.00

"B"

June 30, 2010

77,880.00 77,880.00

 

"A"

Total

$ 810,440.00 $ 477,880.00 $ 332,560.00

 

Appendix B

CITY OF CADILLAC

Appendix B Extraordinary Work At Annual Agreement Rates

January 1, 2000 June 30, 2010

 

Hours

Appropriate

Charged

Amount

Calculated

Rate per Most

Attorney

 
 

Invoice

Per

Charged per

Rate Charged

Recent

Recomputed

Amount Over Included in

 

Agreement

Invoice Date

Number

Case

Attorney

Invoice

Invoice

per Invoice

Agreement

Amount

(Under) Billed Agreement

Comment

Reference Final Invoice Number

5/31/2010

83808 City v. Haring

 

NP

0.70

$ 115 50

$ 165.00

$ 165.00

$ 115.50

$

Yes

Litigation (extraordinary duty)

"A"

Book I, Exhibit 1

4/30/2010

83271 City v. Haring

 

NP

14 00

2,310 00

165.00

165.00

2,310.00

Yes

Litigation (extraordinary duty)

"A"

Book I, Exhibit 2

4/30/2010

83271 City v. Haring

 

NP

12 00

1,980 00

165.00

165.00

1,980.00

Yes

Litigation (extraordinary duty)

"A"

Book I, Exhibit 2

4/30/2010

83271 City v. Haring

 

NP

3.50

577 50

165.00

165.00 577.50

Yes

Litigation (extraordinary duty)

"A"

Book I, Exhibit 2

4/30/2010

83271 City v. Haring

 

NP

16 00

2,640 00

165.00

165.00

2,640.00

Yes

Litigation (extraordinary duty)

"A"

Book I, Exhibit 2

4/30/2010

83271 City v. Haring

NP

12 00

1,980 00

165.00

165.00

1,980.00

Yes

Litigation (extraordinary duty)

"A"

Book I, Exhibit 2

4/30/2010

83271 City v. Haring

RLW

0.75

150 00

200.00

200.00 150.00

Yes

Litigation (extraordinary duty)

"A"

Book I, Exhibit 2

4/30/2010

83271 City v. Haring

 

NP

6.00

990 00

165.00

165.00 990.00

Yes

Litigation (extraordinary duty)

"A"

Book I, Exhibit 2

4/30/2010

83271 City v. Haring

 

NP

0.20

33 00

165.00

165.00

33.00

Yes

Litigation (extraordinary duty)

"A"

Book I, Exhibit 2

4/30/2010

83271 City v. Haring

 

NP

0.20

33 00

165.00

165.00

33.00

Yes

Litigation (extraordinary duty)

"A"

Book I, Exhibit 2

4/30/2010

83271 City v. Haring

 

NP

0.30

49 50

165.00

165.00

49.50

Yes

Litigation (extraordinary duty)

"A"

Book I, Exhibit 2

4/30/2010

83271 City v. Haring

 

NP

0.20

33 00

165.00

165.00

33.00

Yes

Litigation (extraordinary duty)

"A"

Book I, Exhibit 2

4/30/2010

83271 City v. Haring

 

NP

0.20

33 00

165.00

165.00

33.00

Yes

Litigation (extraordinary duty)

"A"

Book I, Exhibit 2

4/30/2010

83271 City v. Haring

 

NP

0.30

49 50

165.00

165.00

49.50

Yes

Litigation (extraordinary duty)

"A"

Book I, Exhibit 2

4/30/2010

83271 City v. Haring

 

NP

0.20

33 00

165.00

165.00

33.00

Yes

Litigation (extraordinary duty)

"A"

Book I, Exhibit 2

4/30/2010

83271 City v. Haring

 

NP

0.20

33 00

165.00

165.00

33.00

Yes

Litigation (extraordinary duty)

"A"

Book I, Exhibit 2

4/30/2010

83271 City v. Haring

 

NP

1.00

165 00

165.00

165.00

165.00

Yes

Litigation (extraordinary duty)

"A"

Book I, Exhibit 2

4/30/2010

83271 City v. Haring

 

NP

0.50

82 50

165.00

165.00

82.50

Yes

Litigation (extraordinary duty)

"A"

Book I, Exhibit 2

3/31/2010

82716 City v. Haring

 

NP

0.20

33 00

165.00

165.00

33.00

Yes

Litigation (extraordinary duty)

"A"

Book I, Exhibit 3

3/31/2010

82716 City v. Haring

 

NP

0.20

33 00

165.00

165.00

33.00

Yes

Litigation (extraordinary duty)

"A"

Book I, Exhibit 3

3/31/2010

82716 City v. Haring

 

NP

3.50

577 50

165.00

165.00 577.50

Yes

Litigation (extraordinary duty)

"A"

Book I, Exhibit 3

3/31/2010

82716 City v. Haring

 

NP

7.00

1,155 00

165.00

165.00

1,155.00

Yes

Litigation (extraordinary duty)

"A"

Book I, Exhibit 3

3/31/2010

82716 City v. Haring

 

NP

4.50

742 50

165.00

165.00 742.50

Yes

Litigation (extraordinary duty)

"A"

Book I, Exhibit 3

3/31/2010

82716 City v. Haring

 

NP

8.00

1,320 00

165.00

165.00

1,320.00

Yes

Litigation (extraordinary duty)

"A"

Book I, Exhibit 3

3/31/2010

82716 City v. Haring

 

NP

4.00

660 00

165.00

165.00 660.00

Yes

Litigation (extraordinary duty)

"A"

Book I, Exhibit 3

3/31/2010

82716 City v. Haring

 

NP

4.50

742 50

165.00

165.00 742.50

Yes

Litigation (extraordinary duty)

"A"

Book I, Exhibit 3

3/31/2010

82716 City v. Haring

 

NP

5.00

825 00

165.00

165.00 825.00

Yes

Litigation (extraordinary duty)

"A"

Book I, Exhibit 3

3/31/2010

82716 City v. Haring

 

RLW

0.50

100 00

200.00

200.00 100.00

Yes

Litigation (extraordinary duty)

"A"

Book I, Exhibit 3

3/31/2010

82716 City v. Haring

 

NP

5.00

825 00

165.00

165.00 825.00

Yes

Litigation (extraordinary duty)

"A"

Book I, Exhibit 3

3/31/2010

82716 City v. Haring

 

NP

10 00

1,650 00

165.00

165.00

1,650.00

Yes

Litigation (extraordinary duty)

"A"

Book I, Exhibit 3

3/31/2010

82716 City v. Haring

 

NP

14 00

2,310 00

165.00

165.00

2,310.00

Yes

Litigation (extraordinary duty)

"A"

Book I, Exhibit 3

2/28/2010

82178 City v. Haring

 

NP

0.20

33 00

165.00

165.00

33.00

Yes

Litigation (extraordinary duty)

"A"

Book I, Exhibit 4

2/28/2010

82178 City v. Haring

 

NP

0.50

82 50

165.00

165.00

82.50

Yes

Litigation (extraordinary duty)

"A"

Book I, Exhibit 4

2/28/2010

82178 City v. Haring

 

NP

0.20

33 00

165.00

165.00

33.00

Yes

Litigation (extraordinary duty)

"A"

Book I, Exhibit 4

2/28/2010

82178 City v. Haring

 

NP

0.20

33 00

165.00

165.00

33.00

Yes

Litigation (extraordinary duty)

"A"

Book I, Exhibit 4

2/28/2010

82178

City v. Haring

RLW

10 00

2,000 00

200.00

200.00

2,000.00

Yes

Litigation (extraordinary duty)

"A"

Book I, Exhibit 4

2/28/2010

82178

City v. Haring

NP

11 00

1,815 00 165.00 165.00 1,815.00

Yes

Litigation (extraordinary duty)

"A"

Book I, Exhibit 4

2/28/2010

82178 City v. Haring

 

NP

0.20

33 00

165.00

165.00

33.00

Yes

Litigation (extraordinary duty)

"A"

Book I, Exhibit 4

2/28/2010

82178 City v. Haring

 

NP

0.20

33 00

165.00

165.00

33.00

Yes

Litigation (extraordinary duty)

"A"

Book I, Exhibit 4

2/28/2010

82178 City v. Haring

 

NP

0.20

33 00

165.00

165.00

33.00

Yes

Litigation (extraordinary duty)

"A"

Book I, Exhibit 4

3/31/2010

82844 Barczewski Discipline

 

MAF

1.50

270 00

180.00

180.00 270.00

Yes

Labor matter (extraordinary duty)

"A"

Book I, Exhibit 6

9/30/2009

79706 City v. Haring

 

RLW

0.40

80 00

200.00

200.00

80.00

Yes

Litigation (extraordinary duty)

"A"

Book I, Exhibit 7

9/30/2009

79706 City v. Haring

 

RLW

0.50

100 00

200.00

200.00 100.00

Yes

Litigation (extraordinary duty)

"A"

Book I, Exhibit 7

9/30/2009

79706 City v. Haring

 

RLW

0.50

100 00

200.00

200.00 100.00

Yes

Litigation (extraordinary duty)

"A"

Book I, Exhibit 7

9/30/2009

79706 City v. Haring

 

NP

0.30

49 50

165.00

165.00

49.50

Yes

Litigation (extraordinary duty)

"A"

Book I, Exhibit 7

9/30/2009

79706 City v. Haring

 

NP

0.20

33 00

165.00

165.00

33.00

Yes

Litigation (extraordinary duty)

"A"

Book I, Exhibit 7

9/30/2009

79706 City v. Haring

 

NP

6.00

990 00

165.00

165.00 990.00

Yes

Litigation (extraordinary duty)

"A"

Book I, Exhibit 7

 

Hours

Appropriate

Charged

Amount

Calculated

Rate per Most

Attorney

 
 

Invoice

 

Per

Charged per

Rate Charged

Recent

Recomputed

Amount Over Included in

 

Agreement

Invoice Date

Number

Case

Attorney

Invoice

Invoice

per Invoice

Agreement

Amount

(Under) Billed Agreement

Comment

Reference Final Invoice Number

9/30/2009

79706 City v. Haring

 

NP

3.00

495 00

165.00

165.00 495.00

Yes

Litigation (extraordinary duty)

"A"

Book I, Exhibit 7

9/30/2009

79706 City v. Haring

 

NP

6.00

990 00

165.00

165.00 990.00

Yes

Litigation (extraordinary duty)

"A"

Book I, Exhibit 7

9/30/2009

79706 City v. Haring

 

NP

14 00

2,310 00

165.00

165.00

2,310.00

Yes

Litigation (extraordinary duty)

"A"

Book I, Exhibit 7

9/30/2009

79706 City v. Haring

 

NP

7.00

1,155 00

165.00

165.00

1,155.00

Yes

Litigation (extraordinary duty)

"A"

Book I, Exhibit 7

9/30/2009

79706 City v. Haring

 

NP

17 00

2,805 00

165.00

165.00

2,805.00

Yes

Litigation (extraordinary duty)

"A"

Book I, Exhibit 7

9/30/2009

79706 City v. Haring

 

RLW

1.00

200.00 200.00

(200.00) Yes

Litigation (extraordinary duty)

"A"

Book I, Exhibit 7

9/30/2009

79706 City v. Haring

 

NP

8.00

1,320 00

165.00

165.00

1,320.00

Yes

Litigation (extraordinary duty)

"A"

Book I, Exhibit 7

9/30/2009

79706 City v. Haring

RLW

0.10

20 00

200.00

200.00

20.00

Yes

Litigation (extraordinary duty)

"A"

Book I, Exhibit 7

9/30/2009

79706 City v. Haring

 

RLW

0.10

20 00

200.00

200.00

20.00

Yes

Litigation (extraordinary duty)

"A"

Book I, Exhibit 7

9/30/2009

79706 City v. Haring

 

RLW

0.10

20 00

200.00

200.00

20.00

Yes

Litigation (extraordinary duty)

"A"

Book I, Exhibit 7

9/30/2009

79706 City v. Haring

 

NP

0.30

49 50

165.00

165.00

49.50

Yes

Litigation (extraordinary duty)

"A"

Book I, Exhibit 7

9/30/2009

79706 City v. Haring

 

NP

0.80

132 00

165.00

165.00

132.00

Yes

Litigation (extraordinary duty)

"A"

Book I, Exhibit 7

2/28/2010

82048 Bankruptcy Hayes Lemmerz

 

WAD

1.50

270 00

180.00

180.00 270.00

Yes

Bankruptcy work (extraordinary duty)

"A"

Book I, Exhibit 8

2/28/2010

82372 Miscellaneous Labor Issues

 

MAF

1.00

180 00

180.00

180.00

180.00

Yes

Labor matter (extraordinary duty)

"A"

Book I, Exhibit 9

2/28/2010

82372 Miscellaneous Labor Issues

 

MAF

0.30

54 00

180.00

180.00

54.00

Yes

Labor matter (extraordinary duty)

"A"

Book I, Exhibit 9

2/28/2010

82373 Firefighter negotiations

 

MAF

5.00

900 00

180.00

180.00 900.00

Yes

Labor matter (extraordinary duty)

"A"

Book I, Exhibit 10

2/28/2010

82373 Firefighter negotiations

 

MAF

0.30

54 00

180.00

180.00

54.00

Yes

Labor matter (extraordinary duty)

"A"

Book I, Exhibit 10

2/28/2010

82373 Firefighter negotiations

 

MAF

0.30

54 00

180.00

180.00

54.00

Yes

Labor matter (extraordinary duty)

"A"

Book I, Exhibit 10

2/26/2010

82016 Cotton Civil Abatement

 

NP

0.30

49 50

165.00

165.00

49.50

Yes

Abatement matter (extraordinary duty)

"A"

Book I, Exhibit 11

2/26/2010

82016 Cotton Civil Abatement

 

NP

0.30

49 50

165.00

165.00

49.50

Yes

Abatement matter (extraordinary duty)

"A"

Book I, Exhibit 11

1/31/2010

81981 City v. Haring

 

NP

0.50

82 50

165.00

165.00

82.50

Yes

Litigation (extraordinary duty)

"A"

Book I, Exhibit 12

1/31/2010

81981 City v. Haring

 

NP

0.20

33 00

165.00

165.00

33.00

Yes

Litigation (extraordinary duty)

"A"

Book I, Exhibit 12

1/31/2010

81981 City v. Haring

 

NP

0.20

33 00

165.00

165.00

33.00

Yes

Litigation (extraordinary duty)

"A"

Book I, Exhibit 12

1/31/2010

81981 City v. Haring

 

NP

0.20

33 00

165.00

165.00

33.00

Yes

Litigation (extraordinary duty)

"A"

Book I, Exhibit 12

1/31/2010

81981 City v. Haring

 

NP

0.20

33 00

165.00

165.00

33.00

Yes

Litigation (extraordinary duty)

"A"

Book I, Exhibit 12

1/31/2010

81981 City v. Haring

 

NP

0.40

66 00

165.00

165.00

66.00

Yes

Litigation (extraordinary duty)

"A"

Book I, Exhibit 12

1/31/2010

81981 City v. Haring

 

NP

0.30

49 50

165.00

165.00

49.50

Yes

Litigation (extraordinary duty)

"A"

Book I, Exhibit 12

1/31/2010

81981 City v. Haring

 

NP

2.00

330 00

165.00

165.00 330.00

Yes

Litigation (extraordinary duty)

"A"

Book I, Exhibit 12

1/31/2010

81981 City v. Haring

 

NP

11 00

1,815 00

165.00

165.00

1,815.00

Yes

Litigation (extraordinary duty)

"A"

Book I, Exhibit 12

1/31/2010

81981 City v. Haring

 

NP

0.20

33 00

165.00

165.00

33.00

Yes

Litigation (extraordinary duty)

"A"

Book I, Exhibit 12

1/31/2010

81981 City v. Haring

 

NP

0.20

33 00

165.00

165.00

33.00

Yes

Litigation (extraordinary duty)

"A"

Book I, Exhibit 12

1/31/2010

81981 City v. Haring

 

NP

0.40

66 00

165.00

165.00

66.00

Yes

Litigation (extraordinary duty)

"A"

Book I, Exhibit 12

1/31/2010

81981 City v. Haring

 

NP

0.20

33 00

165.00

165.00

33.00

Yes

Litigation (extraordinary duty)

"A"

Book I, Exhibit 12

1/31/2010

81981 City v. Haring

 

NP

0.70

115 50

165.00

165.00

115.50

Yes

Litigation (extraordinary duty)

"A"

Book I, Exhibit 12

1/31/2010

81981 City v. Haring

 

NP

0.20

33 00

165.00

165.00

33.00

Yes

Litigation (extraordinary duty)

"A"

Book I, Exhibit 12

1/31/2010

81981 City v. Haring

 

NP

0.20

33 00

165.00

165.00

33.00

Yes

Litigation (extraordinary duty)

"A"

Book I, Exhibit 12

1/31/2010

81981 City v.