1. ©2014 CliftonLarsonAllen LLP CLAconnect.com See CLA PowerPoint User Guide for instructions to insert an image or change the icon on the business card. Find it at the bottom of the myCLA / Firm Resources / Materials / Templates page. See CLA PowerPoint User Guide for instructions to insert an image or change the icon on the business card. Find it at the bottom of the myCLA / Firm Resources / Materials / Templates page. Outsourcing Billing Services Denise Denslow and Matt Urkoski

2. ©2014 CliftonLarsonAllen LLP What does it mean to Outsource? Definition –Webster.com: “to procure (as some goods or services needed by a business or organization) under contract with an outside supplier” 2

3. ©2014 CliftonLarsonAllen LLP Key Considerations Institutional Knowledge Capital Considerations (Technology/Office Space) Staff/HR Management Costs (General) 3

4. ©2014 CliftonLarsonAllen LLP Consideration: Who holds the bulk of institutional knowledge within your organization? Long tenured staff –Succession planning –Redundancies –Preparing for turnover Access to talent pool/prospective employees –Urban/Rural? 4 Institutional Knowledge

5. ©2014 CliftonLarsonAllen LLP Consideration: What types of budget considerations should you take into account for capital expenses related to equipment and space needed to operate? 5 Capital Considerations

6. ©2014 CliftonLarsonAllen LLP Staff/HR Management Consideration: are you equipped and prepared to address organizational management and perform HR functions? Industry Trends –Flex time; remote access (telecommuting) Benefits administration Health care reform/administration General staff management –Growth and promotions; terminations 6

7. ©2014 CliftonLarsonAllen LLP Consideration: with the previous factors considered, how does this align with our short and long term budget priorities? Budgeting for predictability and consistency 7 Costs (General)

8. ©2014 CliftonLarsonAllen LLP Case Studies and Examples Water and Sanitation District A- 15,000 taps Water District B- 80 taps Water and Sanitation District C- 1605 taps Municipality- 7,000 taps 8

9. ©2014 CliftonLarsonAllen LLP 9 CLAconnect.com twitter.com/ CLAconnect facebook.com/ cliftonlarsonallen linkedin.com/company/ cliftonlarsonallen Denise Denslow: denise.denslow@claconnect.com Matt Urkoski: matthew.urkoski@claconnect.com Phone: 303-779-5710