Wisconsin EMS Association

Registered Principal Details

Business Or Interest:
Emergency Medical Services.

Lobbying Interests:
Any and all rules and legislation relating to emergency medical services including regulations, skill, compensation, education, ambulances, volunteers and others.

CEO Name:
Marc Cohen
Executive Director

Contact
MC
Marc Cohen
26422 Oakridge Drive
Wind Lake, WI 53185
(414) 431-8193
wemsa@wisconsinems.com
http://www.WisconsinEMS.com

Authorized Lobbyists

Lobbyist Name Exclusive Duties Authorized On Withdrawn On
Marc S Cohen Exclusive Duties No Authorized On 12/7/2018 Withdrawn On 8/1/2020
Forbes McIntosh Exclusive Duties Yes Authorized On 2/1/2019 Withdrawn On N/A

Lobbying Interests

Legislative Bills/Resolutions

Assembly Bill 54
Assembly Bill 54
Relating to: fire, tornado, and school safety drills for public and private schools.

Bill Text and History

2019 Wisconsin Act 39

For
Notification Date
4/24/2019
First Communication Date
N/A
Communication Information
The principal, a lobbyist authorized by the principal, or another individual acting on behalf of the principal do not intend to communicate on this matter.
Assembly Bill 139
Assembly Bill 139
Relating to: reporting of naloxone administration by ambulance service providers. (FE)

Bill Text and History

For
Notification Date
3/28/2019
First Communication Date
N/A
Communication Information
The principal, a lobbyist authorized by the principal, or another individual acting on behalf of the principal do not intend to communicate on this matter.
Assembly Bill 142
Assembly Bill 142
Relating to: creating two tax credits for volunteer emergency responders. (FE)

Bill Text and History

For
Notification Date
3/28/2019
First Communication Date
N/A
Communication Information
The principal, a lobbyist authorized by the principal, or another individual acting on behalf of the principal do not intend to communicate on this matter.
Assembly Bill 323
Assembly Bill 323
Relating to: regulating fire fighting foam that contains certain contaminants and granting rule-making authority. (FE)

Bill Text and History

For
Notification Date
12/10/2019
First Communication Date
N/A
Communication Information
The principal, a lobbyist authorized by the principal, or another individual acting on behalf of the principal do not intend to communicate on this matter.
Assembly Bill 422
Assembly Bill 422
Relating to: raising the legal age for sale, purchase, and possession of cigarettes and nicotine and tobacco products, providing a legal age for sale, purchase, and possession of vapor products, and providing a penalty. (FE)

Bill Text and History

For
Notification Date
3/13/2020
First Communication Date
N/A
Communication Information
The principal, a lobbyist authorized by the principal, or another individual acting on behalf of the principal do not intend to communicate on this matter.
Assembly Bill 427
Assembly Bill 427
Relating to: emergency medical services programs.

Bill Text and History

2019 Wisconsin Act 25

For
Notification Date
9/13/2019
First Communication Date
N/A
Communication Information
The principal, a lobbyist authorized by the principal, or another individual acting on behalf of the principal do not intend to communicate on this matter.
Assembly Bill 454
Assembly Bill 454
Relating to: falsely reporting an emergency and providing a penalty.

Bill Text and History

2019 Wisconsin Act 132

For
Notification Date
10/31/2019
First Communication Date
N/A
Communication Information
The principal, a lobbyist authorized by the principal, or another individual acting on behalf of the principal do not intend to communicate on this matter.
Assembly Bill 469
Assembly Bill 469
Relating to: a nonrefundable volunteer fire fighters and emergency responders tax credit. (FE)

Bill Text and History

For
Notification Date
1/14/2020
First Communication Date
N/A
Communication Information
The principal, a lobbyist authorized by the principal, or another individual acting on behalf of the principal do not intend to communicate on this matter.
Assembly Bill 471
Assembly Bill 471
Relating to: grants for Next Generation 911 and granting rule-making authority. (FE)

Bill Text and History

2019 Wisconsin Act 26

For
Notification Date
10/1/2019
First Communication Date
N/A
Communication Information
The principal, a lobbyist authorized by the principal, or another individual acting on behalf of the principal do not intend to communicate on this matter.
Assembly Bill 472
Assembly Bill 472
Relating to: an exception from local levy limits for certain amounts levied for charges assessed by a joint emergency medical services department. (FE)

Bill Text and History

2019 Wisconsin Act 133

For
Notification Date
10/1/2019
First Communication Date
N/A
Communication Information
The principal, a lobbyist authorized by the principal, or another individual acting on behalf of the principal do not intend to communicate on this matter.
Assembly Bill 568
Assembly Bill 568
Relating to: a statewide urban search and rescue task force and making an appropriation. (FE)

Bill Text and History

For
Notification Date
1/6/2020
First Communication Date
N/A
Communication Information
The principal, a lobbyist authorized by the principal, or another individual acting on behalf of the principal do not intend to communicate on this matter.
Assembly Bill 569
Assembly Bill 569
Relating to: claims for compensation for post-traumatic stress disorder by police officers and fire fighters under the worker's compensation law. (FE)

Bill Text and History

For
Notification Date
12/19/2019
First Communication Date
N/A
Communication Information
The principal, a lobbyist authorized by the principal, or another individual acting on behalf of the principal do not intend to communicate on this matter.
Assembly Bill 633
Assembly Bill 633
Relating to: transport for emergency detention.

Bill Text and History

2019 Wisconsin Act 105

Other
Notification Date
12/15/2019
First Communication Date
N/A
Communication Information
The principal, a lobbyist authorized by the principal, or another individual acting on behalf of the principal do not intend to communicate on this matter.
Assembly Bill 665
Assembly Bill 665
Relating to: authorizing the Wisconsin Propane Education and Research Council to levy an assessment.

Bill Text and History

For
Notification Date
3/4/2020
First Communication Date
N/A
Communication Information
The principal, a lobbyist authorized by the principal, or another individual acting on behalf of the principal do not intend to communicate on this matter.
Assembly Bill 740
Assembly Bill 740
Relating to: certification requirements for emergency medical responders.

Bill Text and History

Other
Notification Date
1/22/2020
First Communication Date
N/A
Communication Information
The principal, a lobbyist authorized by the principal, or another individual acting on behalf of the principal do not intend to communicate on this matter.
Assembly Bill 741
Assembly Bill 741
Relating to: ambulance staffing and emergency medical personnel.

Bill Text and History

Against
Notification Date
1/17/2020
First Communication Date
N/A
Communication Information
The principal, a lobbyist authorized by the principal, or another individual acting on behalf of the principal do not intend to communicate on this matter.
Assembly Bill 742
Assembly Bill 742
Relating to: emergency medical services funding assistance and making an appropriation. (FE)

Bill Text and History

For
Notification Date
1/22/2020
First Communication Date
N/A
Communication Information
The principal, a lobbyist authorized by the principal, or another individual acting on behalf of the principal do not intend to communicate on this matter.
Assembly Bill 744
Assembly Bill 744
Relating to: throwing or expelling a bodily substance at a public safety worker or prosecutor. (FE)

Bill Text and History

For
Notification Date
1/24/2020
First Communication Date
N/A
Communication Information
The principal, a lobbyist authorized by the principal, or another individual acting on behalf of the principal do not intend to communicate on this matter.
Assembly Bill 746
Assembly Bill 746
Relating to: traffic violations when emergency or roadside response vehicles are present and providing a penalty. (FE)

Bill Text and History

For
Notification Date
1/17/2020
First Communication Date
N/A
Communication Information
The principal, a lobbyist authorized by the principal, or another individual acting on behalf of the principal do not intend to communicate on this matter.
Assembly Joint Resolution 85
Assembly Joint Resolution 85
Relating to: recognizing October 28, 2019, as First Responders Appreciation Day in Wisconsin.

Bill Text and History

For
Notification Date
10/8/2019
First Communication Date
N/A
Communication Information
The principal, a lobbyist authorized by the principal, or another individual acting on behalf of the principal do not intend to communicate on this matter.
Senate Bill 134
Senate Bill 134
Relating to: reporting of naloxone administration by ambulance service providers. (FE)

Bill Text and History

For
Notification Date
3/28/2019
First Communication Date
N/A
Communication Information
The principal, a lobbyist authorized by the principal, or another individual acting on behalf of the principal do not intend to communicate on this matter.
Senate Bill 135
Senate Bill 135
Relating to: creating two tax credits for volunteer emergency responders. (FE)

Bill Text and History

For
Notification Date
3/28/2019
First Communication Date
N/A
Communication Information
The principal, a lobbyist authorized by the principal, or another individual acting on behalf of the principal do not intend to communicate on this matter.
Senate Bill 149
Senate Bill 149
Relating to: law enforcement and fire fighter annuitants in the Wisconsin Retirement System who are rehired by a participating employer and granting rule-making authority. (FE)

Bill Text and History

For
Notification Date
4/8/2019
First Communication Date
N/A
Communication Information
The principal, a lobbyist authorized by the principal, or another individual acting on behalf of the principal do not intend to communicate on this matter.
Comments
Requesting amendment to include emergency medical technicians (EMTs).
Senate Bill 363
Senate Bill 363
Relating to: falsely reporting an emergency and providing a penalty.

Bill Text and History

For
Notification Date
1/22/2020
First Communication Date
N/A
Communication Information
The principal, a lobbyist authorized by the principal, or another individual acting on behalf of the principal do not intend to communicate on this matter.
Senate Bill 364
Senate Bill 364
Relating to: raising the legal age for sale, purchase, and possession of cigarettes and nicotine and tobacco products, providing a legal age for sale, purchase, and possession of vapor products, and providing a penalty. (FE)

Bill Text and History

For
Notification Date
3/13/2020
First Communication Date
N/A
Communication Information
The principal, a lobbyist authorized by the principal, or another individual acting on behalf of the principal do not intend to communicate on this matter.
Senate Bill 434
Senate Bill 434
Relating to: emergency medical services programs.

Bill Text and History

For
Notification Date
10/23/2019
First Communication Date
N/A
Communication Information
The principal, a lobbyist authorized by the principal, or another individual acting on behalf of the principal do not intend to communicate on this matter.
Senate Bill 465
Senate Bill 465
Relating to: grants for Next Generation 911 and granting rule-making authority. (FE)

Bill Text and History

For
Notification Date
10/3/2019
First Communication Date
N/A
Communication Information
The principal, a lobbyist authorized by the principal, or another individual acting on behalf of the principal do not intend to communicate on this matter.
Senate Bill 487
Senate Bill 487
Relating to: an exception from local levy limits for certain amounts levied for charges assessed by a joint emergency medical services department. (FE)

Bill Text and History

For
Notification Date
12/15/2019
First Communication Date
N/A
Communication Information
The principal, a lobbyist authorized by the principal, or another individual acting on behalf of the principal do not intend to communicate on this matter.
Senate Bill 511
Senate Bill 511
Relating to: claims for compensation for post-traumatic stress disorder by police officers and fire fighters under the worker's compensation law. (FE)

Bill Text and History

For
Notification Date
12/15/2019
First Communication Date
N/A
Communication Information
The principal, a lobbyist authorized by the principal, or another individual acting on behalf of the principal do not intend to communicate on this matter.
Senate Bill 551
Senate Bill 551
Relating to: a statewide urban search and rescue task force and making an appropriation. (FE)

Bill Text and History

For
Notification Date
1/6/2020
First Communication Date
N/A
Communication Information
The principal, a lobbyist authorized by the principal, or another individual acting on behalf of the principal do not intend to communicate on this matter.
Senate Bill 565
Senate Bill 565
Relating to: transport for emergency detention.

Bill Text and History

For
Notification Date
12/19/2019
First Communication Date
N/A
Communication Information
The principal, a lobbyist authorized by the principal, or another individual acting on behalf of the principal do not intend to communicate on this matter.
Senate Bill 594
Senate Bill 594
Relating to: opioid antagonist administration in jails and medication-assisted treatment availability in prisons and jails. (FE)

Bill Text and History

For
Notification Date
12/24/2019
First Communication Date
N/A
Communication Information
The principal, a lobbyist authorized by the principal, or another individual acting on behalf of the principal do not intend to communicate on this matter.
Senate Bill 665
Senate Bill 665
Relating to: emergency medical services funding assistance and making an appropriation. (FE)

Bill Text and History

For
Notification Date
1/10/2020
First Communication Date
N/A
Communication Information
The principal, a lobbyist authorized by the principal, or another individual acting on behalf of the principal do not intend to communicate on this matter.
Senate Bill 666
Senate Bill 666
Relating to: certification requirements for emergency medical responders.

Bill Text and History

Other
Notification Date
1/10/2020
First Communication Date
N/A
Communication Information
The principal, a lobbyist authorized by the principal, or another individual acting on behalf of the principal do not intend to communicate on this matter.
Senate Bill 667
Senate Bill 667
Relating to: ambulance staffing and emergency medical personnel.

Bill Text and History

Against
Notification Date
1/10/2020
First Communication Date
N/A
Communication Information
The principal, a lobbyist authorized by the principal, or another individual acting on behalf of the principal do not intend to communicate on this matter.
Senate Bill 674
Senate Bill 674
Relating to: traffic violations when emergency or roadside response vehicles are present and providing a penalty. (FE)

Bill Text and History

For
Notification Date
1/16/2020
First Communication Date
N/A
Communication Information
The principal, a lobbyist authorized by the principal, or another individual acting on behalf of the principal do not intend to communicate on this matter.
Senate Bill 687
Senate Bill 687
Relating to: throwing or expelling a bodily substance at a public safety worker or prosecutor. (FE)

Bill Text and History

For
Notification Date
1/24/2020
First Communication Date
N/A
Communication Information
The principal, a lobbyist authorized by the principal, or another individual acting on behalf of the principal do not intend to communicate on this matter.
Senate Joint Resolution 66
Senate Joint Resolution 66
Relating to: recognizing October 28, 2019, as First Responders Appreciation Day in Wisconsin.

Bill Text and History

For
Notification Date
10/12/2019
First Communication Date
N/A
Communication Information
The principal, a lobbyist authorized by the principal, or another individual acting on behalf of the principal do not intend to communicate on this matter.

Budget Bill Subjects

Governor
Biennial budget bill treatment of matter relating to
Governor

Notification Date
7/20/2019
First Communication Date
N/A
Communication Information
The principal, a lobbyist authorized by the principal, or another individual acting on behalf of the principal do not intend to communicate on this matter.

Comments
Move of OEC from DMA to DOT

Administrative Rulemaking Proceedings

Emergency medical services (EMS) personnel titles
Agency Name
Department of Health Services (DHS)

Subject
Emergency medical services (EMS) personnel titles

SS 087_15
For
Notification Date
3/18/2019
First Communication Date
N/A
Communication Information
The principal, a lobbyist authorized by the principal, or another individual acting on behalf of the principal do not intend to communicate on this matter.

Emergency medical services licensing, certification, and training requirements
Agency Name
Department of Health Services (DHS)

Subject
Emergency medical services licensing, certification, and training requirements

SS 029_19
For
Notification Date
3/18/2019
First Communication Date
N/A
Communication Information
The principal, a lobbyist authorized by the principal, or another individual acting on behalf of the principal do not intend to communicate on this matter.

Topics Not Yet Assigned A Bill Or Rule Number

LRB 6233 Healthcare Heroes, hazard pay, paid medical leave, and health coverage for frontline health care workers, eligibility expansion under the Medical Assistance program.
Development, drafting or introduction of a proposal relating to
LRB 6233 Healthcare Heroes, hazard pay, paid medical leave, and health coverage for frontline health care workers, eligibility expansion under the Medical Assistance program.

Action Intended To Affect
Legislative matter

Notification Date
7/1/2020
First Communication Date
N/A
Communication Information
The principal, a lobbyist authorized by the principal, or another individual acting on behalf of the principal do not intend to communicate on this matter.

COVID-19 and related topics
Development, drafting or introduction of a proposal relating to
COVID-19 and related topics

Action Intended To Affect
Both Legislative matter and rule

Notification Date
3/26/2020
First Communication Date
N/A
Communication Information
The principal, a lobbyist authorized by the principal, or another individual acting on behalf of the principal do not intend to communicate on this matter.

COVID
Development, drafting or introduction of a proposal relating to
COVID

Action Intended To Affect
Both Legislative matter and rule

Notification Date
3/26/2020
First Communication Date
N/A
Communication Information
The principal, a lobbyist authorized by the principal, or another individual acting on behalf of the principal do not intend to communicate on this matter.

Wisconsin Retirement System WRS Double Dipping
Development, drafting or introduction of a proposal relating to
Wisconsin Retirement System WRS Double Dipping

Action Intended To Affect
Legislative matter

Notification Date
3/8/2019
First Communication Date
N/A
Communication Information
The principal, a lobbyist authorized by the principal, or another individual acting on behalf of the principal do not intend to communicate on this matter.

FAP Funding
Development, drafting or introduction of a proposal relating to
FAP Funding

Action Intended To Affect
Legislative matter

Notification Date
3/8/2019
First Communication Date
N/A
Communication Information
The principal, a lobbyist authorized by the principal, or another individual acting on behalf of the principal do not intend to communicate on this matter.

911 Phone Fees
Development, drafting or introduction of a proposal relating to
911 Phone Fees

Action Intended To Affect
Legislative matter

Notification Date
3/5/2019
First Communication Date
N/A
Communication Information
The principal, a lobbyist authorized by the principal, or another individual acting on behalf of the principal do not intend to communicate on this matter.

Increasing Medicaid reimbursement rate for EMS
Development, drafting or introduction of a proposal relating to
Increasing Medicaid reimbursement rate for EMS

Action Intended To Affect
Legislative matter

Notification Date
3/5/2019
First Communication Date
N/A
Communication Information
The principal, a lobbyist authorized by the principal, or another individual acting on behalf of the principal do not intend to communicate on this matter.

FAP Funding
Development, drafting or introduction of a proposal relating to
FAP Funding

Action Intended To Affect
Legislative matter

Notification Date
3/5/2019
First Communication Date
N/A
Communication Information
The principal, a lobbyist authorized by the principal, or another individual acting on behalf of the principal do not intend to communicate on this matter.

EMS as an essential service
Development, drafting or introduction of a proposal relating to
EMS as an essential service

Action Intended To Affect
Legislative matter

Notification Date
3/5/2019
First Communication Date
N/A
Communication Information
The principal, a lobbyist authorized by the principal, or another individual acting on behalf of the principal do not intend to communicate on this matter.

Levy Limits
Development, drafting or introduction of a proposal relating to
Levy Limits

Action Intended To Affect
Legislative matter

Notification Date
3/5/2019
First Communication Date
N/A
Communication Information
The principal, a lobbyist authorized by the principal, or another individual acting on behalf of the principal do not intend to communicate on this matter.

Volunteer EMS Tax Credit
Development, drafting or introduction of a proposal relating to
Volunteer EMS Tax Credit

Action Intended To Affect
Legislative matter

Notification Date
3/5/2019
First Communication Date
N/A
Communication Information
The principal, a lobbyist authorized by the principal, or another individual acting on behalf of the principal do not intend to communicate on this matter.

EMS Administration of Naloxone
Development, drafting or introduction of a proposal relating to
EMS Administration of Naloxone

Action Intended To Affect
Legislative matter

Notification Date
3/5/2019
First Communication Date
N/A
Communication Information
The principal, a lobbyist authorized by the principal, or another individual acting on behalf of the principal do not intend to communicate on this matter.

Total Lobbying Effort

  2019
January - June
2019
July - December
2020
January - June
2020
July - December
Total
Total Lobbying Expenditures 2019
January - June
$6,000.00
2019
July - December
$6,640.57
2020
January - June
$6,792.31
2020
July - December
$6,000.00
Total $25,432.88
Total Hours Communicating 2019
January - June
81.00
2019
July - December
9.75
2020
January - June
40.75
2020
July - December
5.25
Total 136.75
Total Hours Other 2019
January - June
14.75
2019
July - December
16.25
2020
January - June
32.59
2020
July - December
24.00
Total 87.59

Percent Allocation of Lobbying Effort

Legislative Bills/Resolutions

Relating to: reporting of naloxone administration by ambulance service providers. (FE)
2019
January - June
2019
July - December
2020
January - June
2020
July - December
Total
2019
January - June
5 %
2019
July - December
2020
January - June
2020
July - December
Total 2 %
Relating to: reporting of naloxone administration by ambulance service providers. (FE)
2019
January - June
2019
July - December
2020
January - June
2020
July - December
Total
2019
January - June
10 %
2019
July - December
2020
January - June
2020
July - December
Total 4 %
Relating to: creating two tax credits for volunteer emergency responders. (FE)
2019
January - June
2019
July - December
2020
January - June
2020
July - December
Total
2019
January - June
30 %
2019
July - December
2020
January - June
2020
July - December
Total 13 %
Relating to: creating two tax credits for volunteer emergency responders. (FE)
2019
January - June
2019
July - December
2020
January - June
2020
July - December
Total
2019
January - June
35 %
2019
July - December
2020
January - June
2020
July - December
Total 15 %
Relating to: an exception from local levy limits for certain amounts levied for charges assessed by a joint emergency medical services department. (FE)
2019
January - June
2019
July - December
2020
January - June
2020
July - December
Total
2019
January - June
2019
July - December
10 %
2020
January - June
5 %
2020
July - December
Total 3 %
Relating to: claims for compensation for post-traumatic stress disorder by police officers and fire fighters under the worker's compensation law. (FE)
2019
January - June
2019
July - December
2020
January - June
2020
July - December
Total
2019
January - June
2019
July - December
90 %
2020
January - June
5 %
2020
July - December
Total 12 %
Relating to: claims for compensation for post-traumatic stress disorder by police officers and fire fighters under the worker's compensation law. (FE)
2019
January - June
2019
July - December
2020
January - June
2020
July - December
Total
2019
January - June
2019
July - December
2020
January - June
5 %
2020
July - December
Total 2 %
Relating to: traffic violations when emergency or roadside response vehicles are present and providing a penalty. (FE)
2019
January - June
2019
July - December
2020
January - June
2020
July - December
Total
2019
January - June
2019
July - December
2020
January - June
5 %
2020
July - December
Total 2 %
Relating to: certification requirements for emergency medical responders.
2019
January - June
2019
July - December
2020
January - June
2020
July - December
Total
2019
January - June
2019
July - December
2020
January - June
10 %
2020
July - December
Total 3 %
Relating to: ambulance staffing and emergency medical personnel.
2019
January - June
2019
July - December
2020
January - June
2020
July - December
Total
2019
January - June
2019
July - December
2020
January - June
10 %
2020
July - December
Total 3 %
Relating to: emergency medical services funding assistance and making an appropriation. (FE)
2019
January - June
2019
July - December
2020
January - June
2020
July - December
Total
2019
January - June
2019
July - December
2020
January - June
10 %
2020
July - December
Total 3 %
Relating to: emergency medical services funding assistance and making an appropriation. (FE)
2019
January - June
2019
July - December
2020
January - June
2020
July - December
Total
2019
January - June
2019
July - December
2020
January - June
10 %
2020
July - December
Total 3 %
Relating to: certification requirements for emergency medical responders.
2019
January - June
2019
July - December
2020
January - June
2020
July - December
Total
2019
January - June
2019
July - December
2020
January - June
10 %
2020
July - December
Total 3 %
Relating to: ambulance staffing and emergency medical personnel.
2019
January - June
2019
July - December
2020
January - June
2020
July - December
Total
2019
January - June
2019
July - December
2020
January - June
10 %
2020
July - December
Total 3 %

Budget Bill Subjects

2019
January - June
2019
July - December
2020
January - June
2020
July - December
Total
2019
January - June
10 %
2019
July - December
2020
January - June
2020
July - December
Total 4 %

Administrative Rulemaking Proceedings

2019
January - June
2019
July - December
2020
January - June
2020
July - December
Total
2019
January - June
10 %
2019
July - December
2020
January - June
2020
July - December
Total 4 %

Topics Not Yet Assigned A Bill Or Rule Number

2019
January - June
2019
July - December
2020
January - June
2020
July - December
Total
2019
January - June
2019
July - December
2020
January - June
5 %
2020
July - December
Total 2 %
2019
January - June
2019
July - December
2020
January - June
2020
July - December
Total
2019
January - June
2019
July - December
2020
January - June
15 %
2020
July - December
50 %
Total 11 %
2019
January - June
2019
July - December
2020
January - June
2020
July - December
Total
2019
January - June
2019
July - December
2020
January - June
2020
July - December
15 %
Total 2 %
2019
January - June
2019
July - December
2020
January - June
2020
July - December
Total
2019
January - June
2019
July - December
2020
January - June
2020
July - December
15 %
Total 2 %
2019
January - June
2019
July - December
2020
January - June
2020
July - December
Total
2019
January - June
2019
July - December
2020
January - June
2020
July - December
20 %
Total 3 %

Minor Efforts

No minor efforts found.

Other Matters

No other matters found.

Filed Statements of Lobbying Activity and Expenditures