HomeMy WebLinkAboutminutes.council.19790829 Work Session/Special Meeting Aspen City Council August 29, 1979
Mayor Edel called the meeting to order at 11:40 p.m. with Councilmembers Van Ness, Parry,
Collins, Behrend~ and Isaac present.
PLUM TREE INN ACCOUNTING
Pi~ Tree Inn Janet Roberts, CPA, told Council she had bee performing a special engagement at the Plum
accounting Tree Inn to determine financial and lease compliance with the city. Ms. Roberts submitted
a letter stating where she feels this should be going. Ms. Roberts said she has tested the
first quarter of 1979; the Plum Tree employees were to get the data and Ms. Roberts tested
to ~e if it complied with sales tax reports and internal financial data, and with cash
records, to see if the Plum Tree is paying the proper percentage for the restaurant, bar~'
and rooms.
~ork SesSion/Special Meeting Aspen City Council August 29, 1979
Ms. Roberts also submitted an internal control memorandum pointed out areas that are
lacking in controls. This lack in control makes it impossible to say that the audit is
absolutely right. Ms. Roberts said she feels this will be true all through the testing
and she will not be able to tell Council the exact numbers. Consequently, Ms. Roberts
has held up doing the testing of the room revenues.
Ms. Roberts told Council her opinion is that what information she will get to reconstruct
further back is not any better that what she has. Ms. Roberts said that based on informa-
tion filed with the Colorado Department of Revenue whose personnel have accepted the sales
tax returns as filed, and comparing with other businesses, the fluctuations of sales are
right on. The Plum Tree is consistent in reporting internally. Based on the information
Ms. Roberts has seen and that the Colorado Department of Revenue is accepting this data
as correct, the time and effort involved, Ms. Roberts recommended using Thoreson's figure
of June 1979.
Councilman Van Ness asked if Ms. Roberts could determine when the last time was that they
had adequate records. Ms. Roberts said in January 1977 when they had unaudited financial
statement. Councilman Van Ness asked if Ms. Roberts had found any evidence that the City
was in fact short changed. Ms. Roberts said no more than to the extent the city is
currently discussing, which is $62,000. Ms. Butterbaugh stated they have found no evidenc
that the numbers the Plum Tree Inn filed with the state sales tax people are incorrect.
The figures they gave the city for their percentage were wrong; the Plum Tree did not even
keep copies. Councilman Behrendt said he thought the city was out at the Plum Tree to
research the situation there, not get a settlement. Councilman Behrendt said he had heard
reports of mismanagement, perhaps deliberate, perhaps not. Councilman Behrendt said that
Ms. Roberts could have described the management practices that were in effect. Ms. Rober s
said there was an accounting system in effect; what she saw was that the system was not
being followed. The Plum Tree is seriously trying to reinstate the system to where it
will do some good.
Councilman Van Ness said he interpreted the settlement being reached is that the monies
owed be paid, not addressing the lease. Ms. Roberts agreed and said this is just an
interim report to Council. Councilman Isaac asked if Ms. Roberts saw any evidence that
the figures were willfully changed or withheld. Ms. Roberts told Council she was not
hired to to a fraud audit; however, in her letter she stated if she saw any fraud she
would report it to Council.
ASPEN INSTITUTE
Mayor Edel reported that he had received a note from the city attorney stating/that the Aspen Institute
Institue attorneys had agreed to agree to a stipulation. Mayor Edel told Council he had
contacted Joe Slater, who was amenable to a meeting. Last evening Mayor Edel had received
a phone call from Mr. McKinley who said he would not and had not agreed to a stipulation.
He was anxious to have a meeting with Council. Mayor Edel said he, city attorney Stock,
and Councilmembers Van Ness and Michael had met, and then went over to the Institute.
The Institute said they would love to have a meeting, but they could not sign a stipula-
tion because it would be'non-admissable and disregarded. The Institute proposed a gentle-
man's agreed wherein nothing said at the proposed meeting would be used by them or by the
city in the suit. Mayor Edel told the InStitute he had to have Council's approval for
this. The Institute said they would be more than willing, if Council came up with what
they would allow, to entertain that proposal.
Council went into executive session at 12:00 noon.
SPECIAL MEETING/August 29, 1979
Mayor Edel call the special meeting to order at 1:55 p.m. with Councilmembers Parry,
Collins, Behrendt, Isaac, Van Ness, and Michael present.
PLUM TREE INN
Councilman Isaac moved that Council direct the city attorney to deliver notification of Pl~Tree Inn
intent to terminate the lease of the Plum Tree Inn to the Number Two Main Corporation for termination of
failure to pay rent; issue a three-day demand notice under the forcible entry and detaine~ lease/suit
act, C.R.S. 1973 13-40-106; and issue a 10-day notice for default under lease according
to Section ll.8(k); seconded by Councilman Behrendt. All in favor, motion carried.
ASPEN INSTITUTE
Councilman Van Ness said Council has invited the Institute to meet and will present the
city's concerns and present an offer of settlement. Mayor Edel said Council agreed to Aspen Institute
go along with the gentleman's agreement rather than a stipulation. Mayor Edel said meet with Council
Council is most anxious to do what is in their power to facilitate an agreement with the
Institute and are available for a meeting with the Institute
Councilman Van Ness moved to adjourn at 2:00 p.m., seconded by Councilman Behrendt. All
in favor, motion carried.
Kathryny.'Koch, City Cl~--rk