Robertson & Marchetti, a Professional Corporation

Resumes

Kenneth J. Marchetti, CPA

en Marchetti has been the "managing partner" of the Firm since 1994. Mr. Marchetti graduated with honors with a Bachelor of Accountancy degree from New Mexico State University in 1976 and started his career with Peat, Marwick, Mitchell & Company in Midland, Texas. He worked in both the audit and tax departments of Peat Marwick and then relocated to Denver, Colorado in 1980. In Denver, Mr. Marchetti initially worked in the oil and gas industry, first for Hamilton Brothers Oil Company and then for Sundance Oil Company, ultimately serving as Sundance's Vice President of Finance and Treasurer. To accommodate the financial needs of the primary shareholder of Sundance, it was liquidated in 1984. The domestic operations were spun out in a leveraged buy-out and the Canadian operations were sold to the Energy Department of the Province of Quebec in a $350 million transaction.

Following the liquidation of Sundance, Mr. Marchetti established a CPA firm in Denver, providing accounting and tax services primarily to the oil and gas, construction and homebuilding industries. The firm's key client was a Denver homebuilder, Richland Homes. Richland built approximately 50 homes per year in the late 1980s and grew to 300 homes per year in 1993, the last year of Mr. Marchetti's association with Richland.

In early 1994, Mr. Marchetti joined Mr. Robertson's firm in Eagle County, Colorado. Since 1994, Mr. Marchetti has overseen the day-to-day operations of the firm, which handles the accounting, budgeting, and administration for metropolitan districts, associations and golf courses.

Major accomplishments during Mr. Marchetti's tenure include:

Participated in the formation of numerous metropolitan districts, many of which are part of a dual-district structure, such as Bachelor Gulch and Smith Creek Metropolitan Disctricts. Worked extensively with all phasees of districts from the initial formation of developer districts to the turn-over of control of the district to the property owners to the ultimate liquidation of all district debt for certain districts.
Participated in public bidding of district construction contracts, accounting and administration of contracts, distinguishing approapriate district expenditures from ineligible district expenditures. For example, Smith Creek has installed over $60 million in infrastructure, which has been financed with a combination of low level floating rate bonds and fixed rate general obligation bonds.
Addressed boundary inclusions and exclusions with metro districts, as the need to restructure the district's boundaries has arisen.
Involved in addressing water rights issues and tap fee issues, as they relate to the fulfillment of a district's water obligations under the service plan.
Participated in many different types of district financing structures, ranging from lease purchase transactions to certificates of participation to limited tax subordinate bonds issued to developers to unlimited tax general obligation bonds. Completed numerous bond refundings.
Participated in conducting numerous district elections including elections for directors seats, elections authorizing bond issuance, elections increasing the TABOR mill levy, and elections for service plan amendments.
Involved in the formation of four golf clubs, which included accoutning for all construction activities and implementation of accounting systems for the golf clubs.

Mr. Marchetti is a member of the American Institute and Colorado Society of CPAs and the Colorado Government Finance Officers Association. He also serves on the boards of various business, civic and community organizations.

Eric Weaver , CPA

ric Weaver joined the Firm in the spring of 2005. He graduated from Adams State Colorado College in Alamosa, Colorado, with degrees in Accounting, Finance, and Management Information Systems. Mr. Weaver passed the CPA exam in May of 2003. He worked for Chadwick, Steinkirchner, Davis & Co. in Grand Junction working as head auditor on several audited clients of the Firm. .

Mr. Weaver’s primary duties for the firm include oversight of the audits, computer expertise and shares in responsibilities for several metropolitan districts.

Mr. Weaver is a member of the Colorado Society of CPAs and the Colorado Government Finance Officers Association.

Larry D. Lewis, CPA

arry Lewis earned his bachelor's degree with honors from Wheaton College in 1970 and obtained his MBA from the University of Chicago in 1972. Mr. Lewis initially worked for Ernst & Ernst in the audit department. He has held positions in Chicago area CPA firms and with industry clients. He headed the internal audit department of a publicly held firm and served as the Chief Financial Officer for various organizations. Mr. Lewis also owned his own CPA firm in the Chicago area before selling it and moving to Colorado in 1995. Mr. Lewis has been with the Robertson & Marchetti since 1997.

Mr. Lewis is on contract with the Firm to oversee the firm's tax practice and the accounting for the non-public golf course clients.

Mr. Lewis is a member of the American Institute, Colorado Society and Illinois Society of CPAs and is a member of the Colorado Government Finance Officers Association. Mr. Lewis also serves on the Boards of various business and civic associations.

Other Personnel

n addition to the certified staff, the Firm presently employs six non-certified staff with accounting, bookkeeping and business administration qualifications.

The Firm also engages Mr. Dan Carlson to provide operational management for various communities and associations.