HomeMy WebLinkAbout2014 RFP Financial Audit: JCCS, Proposal �TCC5
Proposal for Audi( Services Years Endinu Junc 302014 &' 201 J
Proposal for Annual Independent
F 0 0
inancial Audit
City of Bozeman
Contact:
Loran Stensland, Shareholder
501 Park Drive South #100
Great Falls, MT 59403
Istensland@jccscpa.com
406-761-2820
Submitted: April 24, 2014
714 Stoneridge Drive, Suite 3A q Bozeman, Montana 59718 - (406) 587-1277 - jccscpa.com
T��[flc ol,Corlh_'Ms
Letter of Transmittal 3
Firn-i Profile and Qualifications 4-5
Approach to the Audit 6-7
Most Recent Peer Review Report 8
Additional Data 9-10
Two-Year Price Proposal 11
Appendixes
A. Price Proposal— Staff Hours and Rates 12
B. Resumes of the Audit Team: 13-17
Loran Stensland, CPA
Troy Watling, CPA
Vickie Tischendorf, CPA
Tyler Bryant, CPA, CFE
Matt McKee
714 Stoneridge Drive,Suite 3A
P.O.Box 1,965
Bozeman,MT 59771
Ph.(406)587-1277 - Fx.(406)587-8794
— Luj*ermier- Clark - CTnpanella- Stevens - PC jccscpa.com
Certified Public Accountants and Business Advisors
April 24, 2014
Auditor Selection Committee
City of Bozeman, Montana
City Hall, 121 North Rouse Avenue
Bozeman, MT 59715
LETTER OF TRANSMITTAL
We appreciate the opportunity to submit this proposal to serve as the independent certified public accountants for
the City of Bozeman, Montana. This proposal addresses the audit and accounting services outlined in your
request for proposal for the years ended June 30,2014 and 2015.
The City of Bozeman, Montana has an outstanding reputation for excellence in financial reporting and we
congratulate you on your accomplishments. We fully understand the work to be performed in accordance with
the latest revisions of Generally Accepted Auditing Standards as they apply, the standards set forth for financial
audits in the General Accounting Office's (GAO) Government Auditing Standards 2003 & 2007 Revision (as
required), the provisions of the federal Single Audit Act of 1984 (with amendment in 1996) and U.S. Office of
Management and Budget (OMB) Circular A-133, Audits of State and Local Governments and Non-Profit
Organizations, the time frame as stated in the request for proposal, and we wish to emphasize our commitment
to meeting all of the City of Bozeman's requirements.
Junkermier, Clark, Campanella, Stevens, P.C. (JCCS) is one of the oldest and largest local firms in Montana. We
have the technical abilities and expertise to assist the City of Bozeman, Montana with their implementation of
various accounting pronouncements as they become effective, as well as other difficult accounting matters that
may arise. We have the resources, experience, reputation, and enthusiasm to serve the City of Bozeman,
Montana in an outstanding manner.
Loran Stensland, Shareholder, is authorized to make representations for JCCS, and can be reached at 501 Park
Drive South#100, Great Falls,Montana 59405, 406-7612820.
We welcome the opportunity to meet with you to discuss this proposal and answer any further questions you
might have. Again, we appreciate the opportunity to submit this proposal.
Respectfully submitted,
JUNKERMIER, CLARK, CAMPANELLA, STEVENS, P.C.
Certified Public Accountants and Business Advisors
�f
Loran Stensland, CPA
Shareholder
Bozeman • Great Falls • Hamilton - Helena - Kalispell • Missoula. - Whitefish
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i�H'M PFC)Ilk 2 LH]d QUU1111CLOJOWS
AN)w hbnkernllcr Uk,-O,. CampancBkl. Scv,,,' rll, staff will be provided in subsequent years in order to
Our firm is one of the oldest and largest local firms facilitate continuity and efficiency in your audit
in Montana. Founded in 1946, we celebrate over 65 engagement. The selected audit team will consist of
years of extending excellent service to our clients the following professionals:
and providing them with industry expertise. We have
seven (7) offices across the state of Montana located
in Great Falls, Hamilton, Helena, Missoula, Loran S1Cnslaml, (11A
Kalispell, Whitefish, and Bozeman. In total, these
seven offices employ over one-hundred twenty five
(125) individuals. Our statewide audit division staff
is currently comprised of thirty (30) highly qualified scHmv1,N ior Br� U 11\, F
professionals, Il of which comprise our
governmental audit staff. sta'ff'f'
Auditing services for the City of Bozeman, Montana All members of the firm who are certified public
would be conducted by our Bozeman and Great Falls accountants are in compliance with the Montana
offices. Staffing for these offices is as follows: Board of Public Accountants' CPE requirements.
Furthermore, all personnel assigned to the
Bozeman Great Falls
engagement are in compliance with the Government
Shareholders - 6 Auditing Standards' CPE requirements. A list of
Managers 2 4 continuing education courses for the engagement
Senior Staff - 3 personnel is available upon request.
Other professional 3 4 Resumes for the above individuals are included in
staff Appendix(B)to this proposal.
The JCCS, Bozeman and Great Falls offices offer a
wide variety of professional services from auditing
and tax services to management advisory services.
Our expertise includes working with both
wo,
government, not-for-profit entities, for-profit entities
and employee benefit plans in accounting, auditing,
financial reporting, and taxation. Although the
Bozeman and Great Falls offices will be directly
responsible for this engagement, our firm structure
allows us access to statewide expertise from all of
our branch offices.
Employees of JCCS will perform all of the work on
this engagement. In every case possible the same
Page 4
1-'irn) Pr(d'iic mid Qufl i 10111"
Our Bozeman and Great Falls offices have extensive
experience auditing governmental organizations of
various sizes including organizations exempt under
11 411
Section 501(c)(3) of the Internal Revenue Code and
those subject to the requirements of OMB Circular A
133 and the Single Audit Act.
The following include our most recent audit
engagements over the past five years with operationsX-",
`0'00
and compliance requirements similar to that of the
City of Bozeman, Montana. All of these
engagements issue a Comprehensive Annual
Financial Report. You are invited to contact anyone
on the list.
En
tity Scope of Work Fiscal Year Engagement Total Hours Contact Name relephone-9
Partner
City of Billings Full-Scope-A-133 6/30/09-6/30/13 Loran Stensland 540 Pat Weber 406-657-8209
Cascade County Full-Scope-A-133 6/30/09-6/30/12 Loran Stensland 490 Joe Briggs 406-454-6810
City of Great Falls Full-Scope-A-133 6/30/09-6/30/13 Loran Stensland 465 Melissa Kinzler 406-455-8476
City of Bozeman Full-Scope-A-133 6/30/09-6/30/13 Loran Stensland 435 Brian Lameres 406-582-2335
Page 5
"Iq,�q)roach to dw Amhl
As our experience indicates, we clearly understand PLH'�MSL�
the scope of services to be provided. You can be The purpose of our audit will be to express our
assured that we will design your audits specific to opinion that the financial statements present fairly, in
the City of Bozeman, Montana to ensure compliance all material respects, the financial position, results of
with all applicable standards and ensure you receive operations and cash flows of the City of Bozeman,
high-quality, efficient, and effective audit services. Montana in conformity with GAAP. We will also
Furthermore, JCCS is independent with respect to express an opinion on compliance with the types of
the City of Bozeman, Montana as defined by compliance requirements described in the OMB
Generally Accepted Auditing Standards and Circular A-133 Compliance Supplement that could
Government Auditing Standards and no conflicts of have a direct and material effect on each of the City
interest exist. of Bowman's federal programs. If, for any reason,
we feel it necessary to give other than an unqualified
�'W 0 pc. Prot S,,I'\ i°.: opinion, we would clearly state the reason for the
The audits will be performed in accordance with: qualification and discuss it with you prior to issuing
e Generally Accepted Auditing Standards as the report.
prescribed by the American Institute of
Certified Public Accountants
* Related Accounting Principles Generally Our audit procedures are based upon our risk
Accepted in the United States (GAAP) assessment of the significant elements of the
financial statements as identified by the needs and
• Government Auditing Standards, issued by the expectations of the users of the financial statements.
Comptroller General of the United States In addition, we will assess what assertions are
• The Single Audit Act, as amended, and U.S. relevant over the identified significant elements,
Office of Management and Budget Circular A what type of controls should be in place, document
-133 the controls in place, test the controls, and then
develop analytical audit procedures to be used
during preliminary review of the financial
statements. Based upon the results of the preliminary
analytical procedures, we will determine the nature,
timing, and extent of further audit procedures that
will enable us to gather sufficient audit evidence to
issue an audit opinion. Communication and
observation are key components of our audit
�Xapproach. Our approach allows Lis to demand less of
,04
your time by focusing our work on the significant
lx
0"'1 1j
elements identified in the risk assessment process.
Page 6
iaIkTMd COWRfl legal services utilized during the year and discuss
applicable laws and regulations with governance and
Prior to audit fieldwork, we will gain an management.
understanding of the City of Bozeman's internal
controls through discussion with governance, �Jr�c of
management, and staff, and review of operating JCCS operates on a "paperless" platform and will
manuals, organizational charts, and internal audit utilize and promote the transmission of documents in
reports. In addition to our standard procedures to an electronic format to the extent possible. We will
gain an understanding of internal controls, we will establish a secure link for these transmissions to
perform an in-depth review of one area as selected promote efficiency, and ensure confidentiality of the
by the City of Bozeman, Montana. information. JCCS does not anticipate utilizing data
�SanlphHI,2 extraction software for audit procedures.
Sampling procedures will be utilized where needed
to reduce risk of material misstatement of the Upon request, we will provide a copy of the
financial statements to a sufficiently low level. workpapers pertaining to any questioned costs
Sampling procedures may be utilized for testing determined during the audit. The workpapers will be
account balances, details of transactions, tests of concise and provide the basis for the questioned
controls and tests of compliance. Tests of costs as well as an analysis of the problem. Our
compliance and internal controls will be performed workpapers are also available for examination by the
as required by Yellow Book and OMB Circular A- cognizant federal or state agency, the GAO, and the
133. City of Bozeman, Montana. Our audit workpapers
are maintained for a minimum of five years after the
report release date.
As stated in our overall risk based audit approach,
preliminary analytical procedures are utilized in the
planning segment of the audit. Additional analytical We will conduct an exit conference with the City of
procedures are used in substantive testing utilizing Bozeman, Montana Director and Controller at the
non-financial to financial data. An example would conclusion of our fieldwork. Observations and
be calculating projected service revenue based on the recommendations including those related to internal
number of users of the service and the applicable control and compliance will be summarized in
rates. writing and discussed with the City of Bozeman,
Montana Director and Controller. We will present
the final reports to the audit committee and City
To identify the significant laws and regulations to be Commission.
audited, we will initially review grant documents;
debt and lease contracts, and the Montana Code
Annotated. We will also review invoices related to
IRS=
Page 7
7
t �I to L. Ik
It tV ;1 rw .I L N !H
.. P I,
I wr the Shareholders a:ad'
1auru<.a Pri�rlr:rp C larks Caarnpane .a, A, S(cycils, h .(..
tararl Ow Pc.er Idea Ow Ceartamur.we of Te y,lwru'at;an a CPA Socioy
'aaa We rvim:wed the sy51' ni or anality crwratrr:rl Or thw., a ac.ca.aauratiry am] Wi ing p'ma.°tac:a.° of J urrlcnrrda,
g.'9W C'a araap-aauaella, & Stevens, p'.(,.. (the lir.rua) in effect for the year endedJune 307 201 1 . (scar peer
review was conducted 0 taecrrrclaarne witlr Ilia: St;auaclaank 1"lar 'Pul�au"r,rriuug rand Repacar-tura, on Peer Reviebxs
esnibfislaeel lay the Peer Review Hrurcl of Me Arruerlarru lur.,ti ute: of C er hed PAHc• ,ycc:rraarrtautts Ile An
is respaarrsHe Or designing as systcura of clauaalOy cmn rri and areamoysing m ith rt to praavidc Be Inial *a r h
ru.aerra.rlale ratia;wmnee of pedbrrning and reprwarting, in c.rrnl¢art i y with ap[Aicaalale p�arwalc„ssionarl standards in
<alp tnauteriaal respect, Our resp"acaTrAlaility is to exp mss arra arpairrion on the design ral`IN system 0f CIU',.d1ty
ccaratraal aratd thae lira"a's compliaarace 1.)aSed rata our review. 'Hic ratrtuare, arl�leclt es, ~scope,
Waitr not s ral'. and the ptwccrrlr.rms p arkarrawd lora a SysCe n On ov are descril,cd in the sta n l;.uAs at
avay4� urap"a�ywa5ra� p�ruksaiur�ra��i .
As rc°alatire d liy the staaKards, cng ageraaews ;elucted Or rw.;w remv include(] enga{vAea- ctlt, p C ornied under
t'drnvrrrarrw AndihngSusrrGbiVy and aa.ucMs ca1`eaag:alrr ve WHO plans,
In our afknimr, the systema rrt`cpa.aaah ccrmnd tcar alae aaeca.wurt"irrg and rarur.litiag practke rrt'Jaraulcerrauuer,
(M t.Iaarpramlh, & Stevens,. P L in ekla 1`u Me year ctaekd June 30. 2011. Para, I,a= sukaNj clesigwd
,and vmrpalied "Oh to paroviele We larraa "rtlk r"mmrakak le <u"aaraarace of yr'I'onning and zepaa'rrtitag In
saE'dl4rVmk1v w uh appl1,i:aNe prs"tOssio ,i,l ti?twi dards tl.N','t all dGre41.4rkl respects. F n-rns �an reccive &a raftingof
gaaa.a.a. �zfrma r.mralr wlmw�°fir"aaG�aueu,�fPc �,m
or,aLrrl. Jraka c:rratac°r. C:°laarlw. t:"rampaaarwHa- So Sici+.ans. 11 (� has received to
freer Nkinv rahng of pass,
Page 8
.ALLI�UOHLfl
*November 2014: Draft audit reports and
At JCCS, we take the confidentiality of our clients CAFR are provided to the City of Bozeman,
seriously. We will not publish, reproduce, or Montana officials for review.
otherwise divulge information obtained in any • December 2014: City of Bozeman, Montana
manner. Only JCCS employees on the audit returns draft comments to JCCS. JCCS issues
engagement team will have access to the information final CAFR and audit reports.
obtained during the audit, Furthermore, we utilize a
secure file sharing program to facilitate secure
transmission of all electronic documents.
Rr ('ompU loll o9-Al.ldit
The timing of the audit schedule is dependent upon
the preparedness of your year-end accounting
records. Provided the accounting records are ready A
and available, by the second week of September,
r �iwolf
2014, the expected timeline for the City of Bozeman,
V
F
Montana audit would be as follows:
b
• June 2014: Entrance conference with City of
Bozeman, Montana officials to discuss a Fieldwork dates are general and the actual dates will
timeline for the audit and the overall audit be scheduled based on your availability and
plan. preference. Please note that we strive to exceed
July 2014: JCCS conducts internal control stated deadlines in all cases possible,
procedures and review of the City's minutes.
01jr Commihil,'M
• August 2014: Single audit procedures are
conducted. JCCS submits a request for We understand completely the work to be
documents and confirmations. performed. Our current level of staffing is more than
September 2044: Fieldwork performed at sufficient to ensure that you receive timely, efficient
• City of Bozeman, Montana offices. audits. As we previously stated, in every case
possible the same staff will be provided in
e October 2014: JCCS meets with City of subsequent years in order to facilitate continuity and
Bozeman, Montana officials to summarize efficiency in your audit engagement.
preliminary results, discuss any problems
encountered, and identify work to be
completed.
1100100
Page 9
'AckfinonAl
Rcquin,'d collaboratively with the City of Bozeman, Montana
At the conclusion Of Our engagement, we will issue a to address these challenges.
required communications letter which is addressed to
the City of Bozeman, Montana Commissioners, This
letter discusses our observations during the audit and
our recommendations for improving operations,
internal controls, the accounting system, and other
aspects we may notice. Before publishing our
required communications letter, we will review it
with the Director and Controller so that we can
solicit their comments and cooperation in making
any needed changes. In the event any Of Our services
were to disclose fraud or other irregularities, we will
promptly advise the City of Bozeman, Montana
Commissioners.
V 1 I ta e :�a i e k°"P `: ,,,rG C-,�,;
At JCCS, we pride ourselves on providing value- JCCS affirms that we will not discriminate on the
added services for our clients. We provide analysis basis of race, color, religion, creed, sex, age, marital
and recommendations for issues that come to our status, national Origin, or because of actual or
attention relating to efficiencies in your operations, perceived sexual orientation, gender identity or
internal controls, and accounting processes. In disability which also recognizes the eventual
addition, when you are a client of JCCS you have contract will contain a provision prohibiting
access to our personnel all year to assist with issues discrimination as described above and that this
that arise during the year. Furthermore, we conduct prohibition on discrimination will apply to the hiring
no-cost personalized presentations to help educate and treatment of the submitting entity's employees.
our clients on various topics including business JCCS has in place an equal opportunity employment
practices, recent accounting pronouncements, policy that applies to all Firm activities. This policy
compliance, and other technical accounting topics. is in the current policies and procedures manual,
NcN� GASH which is required to be read and followed by all
employees of JCCS.
The City of Bozeman, Montana will be required to
implement GASBs 65 and 66, as applicable, for the
year ending June 30, 2014, and GASB 68 for fiscal
year ending June 30, 2015. Implementation of new
standards is often challenging and JCCS would work
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714 Stoneridge Drive, Suite 3A
P.O,Box 1965
Bozeman, NIT 59771
Ph.(406)587-1277 - Fx.(406)587-8794
jecscpa.com
Lwn ermjier- Clark - CaTpanella- Stevens - PC ------
Certified Public Accountants and Business Advisors
Two-Year Price Proposal
JCCS is very familiar with the nature of funding, operations and reporting requirements of the City of Bozeman,
Montana. Our prices are based upon the time expended on an engagement at appropriate hourly rates for the indi-
viduals involved, which are based on our understanding of your operations, assistance from your personnel, and
your records.
The following summarizes our proposed price for the audit and non-attest services described in the request for
proposal. The two-year pricing proposal listed below includes the following non-attest services that are not sepa-
rately stated:
• Draft the Comprehensive Annual Financial Report, including full note disclosures.
• Provide 25 copies of the audit report and management letter including an electronic PDF copy of each.
We would like to propose the following two-year price structure for the years ended:
June 30,2014
Audit & Don-attest services $39,500
June 30,2015
Audit& non-attest services $41,500
See Appendix A for hourly rates to be charged for each staff classification. These quotes reflect an approximate
65 to 70% decrease in the hourly rates as stated in Appendix A.
Any additional services requested that fall outside the scope of the audit will be billed at our hourly rates of$90 to
$230 per hour depending on the level of staff required.
Bozeman - Great Falls - Hamilton * Helena - Kalispell - Missoula - Whitefish
Page 11
Appendix A
PROPOSAL FOR ANNUAL INDEPENDENT
FINANCIAL AUDIT
CITY OF BOZEMAN
PRICE PROPOSAL
STAFF FOURS AND RATES
STAFF HOURS AND RATES
The following summarizes the JCCS proposed hours and staff rates for the audit and non-attest
services described in the request for proposal. Our estimated hours to complete the June 30, 2014
and 2015 audits by classification of employee are as follows:
Hours hate
Shareholder 40 $230
Manager 150 $150
Senior 110 $135
Staff 140 $90
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Appendix B
PROPOSAL FOR ANNUAL INDEPENDENT
FINANCIAL AUDIT
CITY OF BOZEMAN
RESUMES OF THE AUDIT TEAM
RR!,3Un-ies of the Ai idit lean')
Certified Public Accountant
Shareholder, Great Falls
Mr. Stensland has experience in auditing and accounting with an emphasis in the
government, credit union, non-profits, private business,and insurance industries. He
also prepares financial statements, including analysis, adjustments, and related
comments. His tax experience includes preparation of individual, corporation, and
partnership federal and state tax returns. He is currently a member and former
chairman of the JCCS Audit and Accounting Committee.
I B.S. in Business Administration, Major in Accounting
Montana State University, Bozeman,NIT
Continuing education courses through Montana Society of Certified Public
Accountants (MSCPA), American Institute of Certified Public Accountants (AICPA)
sponsored courses. Mr. Stensland has met all educational requirements required by the
Montana Board of Public Accountants and the AICPA.
Uomm� m'�N Mr. Stensland serves as the President for the Lewis and Clark Foundation, Inc. Mr.
Stensland is an active member and Past-President of the Uptown Optimist Club, Past-
Treasurer of the Confero Sports Foundation, as well as an alumnus of Leadership Great
Falls.
Page 13
a,i m e s o t h e A idit 'Team
� k0Y LIN()
Certified Public Accountant
Manager, Bozeman
Mr. Watling has experience in audits of commercial, non-profit and governmental
entities, preparation of audited reviewed and compiled financial statements, including
related notes to financial statements. His specific industries of focus are non-profit
organizations, HUD, and audits in accordance with Circular A-133. His tax experience
includes the preparation of individual, nonprofit, partnership and corporate federal and
state tax returns.
B.A. in Business Administration, Major in Accounting
University of Alaska, Anchorage, AK
Continuing education courses through Montana Society of Certified Public
Accountants (MSCPA), American Institute of Certified Public Accountants (AICPA)
and Junkermier, Clark, Campanella, Stevens, P.C. sponsored courses. Mr. Watling has
met all educational requirements required by the Montana Board of Public Accountants
and the AICPA.
Cmmlnmi`il\ Member of Gallatin County CDBG Revolving Loan Fund Board, Past board member
and treasurer of Big Brothers Big Sisters of Gallatin County, member of Gallatin
College Advisory Council,member of MSCPA, member of the MSCPA Ethics
Committee, member of the Association of Certified Fraud Examiners and AICPA.
Page 14
of the AUdft TI earn
VK'KH� 'Hs( I H'NDORF
Certified Public Accountant
F"I'2'seni llonitim� Manager, Bozeman
Mrs. Tischendorf has been involved in all phases of audit engagement since 1993,and
her primary focus consists of the auditing of Employee profit sharing,4-01(k), and
ESOP benefit plans, and audits of governmental and not-for-profit entities. Ms.
Tischendorf also conducts financial statement reviews and prepares financial statements
for a variety of entities.
B.S. Business Administration, Major in Accounting
Montana Missoula, MT
Continuing education courses through Montana Society of Certified Public
Accountants (MSCPA), American Institute of Certified Public Accountants(AICPA)
sponsored courses. Ms. Tischendorf has met all educational requirements
required by the Montana Board of Public Accountants and the AICPA.
CoinnmnO'N Ms. Tischendorf currently serves on the board of the Montana Society of
Certified Public Accountants (MSCPA), serves as chair to the MSCPA Audit
committee, and is the board liaison to the Government accounting, auditing&
financial review committee. She is a member of the American Institute of
Certified Public Accountants and the Governmental and Employee benefit plan
audit quality centers. Ms. Tischendorf participates in various community fundraisers
and recently served on the finance committee for the local United Way.
Page 15
R(.:sun � of the At..ick 'Fearn
Certified Public Accountant, Certified Fraud Examiner
Posirion Senior, Great Falls
I N)cn° i" I Mr. Bryant has experience in auditing and accounting with an emphasis in the
governmental, non-profit,private businesses, and credit union industries. He also
prepares financial statements, including analysis, adjustment, and related comments.
His tax experience includes preparation of individual, non-profit, corporation, and
partnership federal and state tax returns.
Master of Professional Accountancy
Montana State University, Bozeman, MT
B.S. Business Administration, Major in Accounting
Montana State University, Bozeman, NIT
Continuing education courses through Montana Society of Certified Public
Accountants(MSCPA),American Institute of Certified Public Accountants (AICPA)
sponsored courses. Mr. Bryant has met all educational requirements required by the
Montana Board of Public Accountants and the AICPA.
kr\ Mr. Bryant is the Vice President of the Great Falls Society of CPAs, Treasurer for the
Confero Sports Foundation, and formerly a member of the Financial Literacy
Committee for the Montana Society of CPAs.
Page 16
a.a °pro r of (he A ii-6 p N E,,a rr,
Accountant II, Bozeman
Since 2013, Mr. McKee has experience in audit and review engagements including
inquiry, analysis, documentation, and testing of client control procedures and
preparation and review of financial statements. Additional experience includes audits of
financial institutions and not-for-profit organizations.
6 c:1�x�aba�3E�i7
B.S. degree in Business, Accounting Option (Honors)
Montana State University, Bozeman, M
Continuing education courses through Montana Society of Certified Public
Accountants (MSCPA), American Institute of Certified Public Accountants (AICPA),
Junkermier, Clark, Campanella, Stevens, P.C. sponsored courses and other industry
specific courses.
Mr. McKee is a member of the Bozeman Chapter of the MSCPA and is an active
volunteer with Bozeman youth baseball and a past volunteer with Uganda Orphans
Fund and Big Brothers Big Sisters.
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