Spring 2007 issue of Horizons

knowledge. commitment. value. CERTIFIED PUBLIC ACCOUNTANTS AND BUSINESS CONSULTANTS horizons

CONTENTS ii Welcome 1

RubinBrown New Hires & Promotions

3

ASK RubinBrown

5

For Your Money

7

International News: Baker Tilly USA

9

Feature Article: Community Commitment

11 Audit Committee 13 Guest Article: Mark Lamping - St. Louis Cardinals 15 Client Spotlight: Kansas City Steak Company Industry News 17 CONTRACTORS 19 HOME BUILDERS 21 HOSPITALITY 23 MANUFACTURING & DISTRIBUTION 25 MORTGAGE BANKING

27 NOT-FOR-PROFIT 29 PUBLIC SECTOR 33 REAL ESTATE

INFORMATION Editor: Eric Gutberlet Graphic Design: Millennium Communications Marketing Assistant: Laura Garanzini

Horizons, a publication of RubinBrown LLP, is designed to provide general information regarding the subject matters covered. Although prepared by professionals, its contents should not be construed as the rendering of advice regarding specific situations. If accounting, legal or other expert assistance is needed, consult with your professional business advisor. Please call RubinBrown with any questions. Located in Kansas City and St. Louis, RubinBrown has become one of the largest accounting and business consulting firms in the Midwest. www.rubinbrown.com