HomeMy WebLinkAboutCalderon, Jaham & Osborn; 1999-03-31;CITY OF CARLSBAD
PROFESSIONAL SERVICES AGREEMENT UNDER $10,000
WITH CALDERON, JAHAM & OSBORN
This letter will serve as an agreement between Calderon, Jaham & Osborn, a corporation, and the City of Carlsbad for professional services pursuant to Carlsbad Municipal Code Section
3.28.140 or 150.
The scope of work shall be completed as outlined in the attached Exhibit B. This work must be
performed in accordance with the procedures outlined in Local Programs Procedures - LPP98-
02 Preaward Credits dated August 28, 1998. The total cost shall not exceed $5200.00, as
outlined in your proposal dated February 5, 1999 (attached as Exhibit A). The preliminary draft
will be completed and delivered to the City of Carlsbad by March 15, 1999. The final draft will
be delivered within three days of the City’s final approval of the preliminary draft. Payment will
be made upon completion of the project.
The Contractor shall perform the services provided for herein as an independent contractor and
in pursuit of his/hers independent calling, and not as an employee of the City. Contractor shall
be under the control of the City only as to the results to be accomplished.
The Contractor shall obtain and maintain policies of comprehensive general liability insurance,
automobile liability insurance, a combined policy of workers’ compensation, employers liability
insurance and professional liability insurance from an insurance company authorized to transact
the business of insurance in the State of California which has a current rating in the Best’s Key
Rating guide of at least A-:V in an insurable amount of not less than five hundred thousand
dollars ($500,000) each, unless otherwise authorized and approved by the City Attorney or the
City Manager. This insurance shall be in force during the life of this agreement and shall not be
canceled without thirty (30) days prior written notice to the City by certified mail. The City shall
be named as an additional insured on all these policies, except workers’ compensation and
professional liability. The Contractor shall furnish certificates of insurance, with endorsements to
the City before commencement of work.
The Contractor shall file a conflict of interest statement with the City Clerk in accordance with
the requirements of the City’s conflict of interest code incorporating Fair Political Practices
Commission Regulation 18700 as it defines “consultant.” The disclosure category shall be categories 1, 2, 3 and 4.
This agreement may be modified by mutual consent of the City and the Contractor. Any change
shall be in writing with a statement of estimated changes in charges or time schedule.
The Contractor may be subject to civil penalties for the filing of false claims as set forth in the California False Claims Act, Govern ent Code sections 12650, et seq., and Carlsbad Municipal
Code Sections 3.32, 025, et sea. if- (Initial)
The Contractor acknowledges that debarment by another jurisdiction is grounds f the City of
Carlsbad to disqualify the Contractor from participating in the selection process. Jf (Initial)
A City of Carlsbad business license shall be obtained and maintained for the duration of the
contract.
214199
The City Manager or the Contractor may terminate the agreement at any time after a
discussion, and written notice to the other party. The City will pay Contractor’s costs for service
delivered up to the time of termination, if the services have been delivered in accordance with
the agreement.
Acknowledged and Accepted:
CONTRACTOR:
CALDERON,JAHAM&OSBORN
iI, , .L “1,: I ;‘;P ‘,’ ,:@ 1, . <,‘I,’
CITY OF CARLSBAD, a municipal corporation of the State of California
By: T=
By: w - JEFF NUNN, Secretary
6t$ Manager
March 31, 1999
Date
ATTEST:
r ‘ALETH&#RWTE&RANZ Ci % Clerk ’ KA EN R. KUNDTZ, Assistant City Clerk
(Proper notarial acknowledgment of execution by Contractor must be attached.)
(President or vice-president and secretary or assistant secretary must sign for corporations. If
only one officer signs, the corporation must attach a resolution certified by the secretary or
assistant secretary under corporate seal empowering that officer to bind the corporation.)
APPROVED AS TO FORM:
RONALD R. BALL City Attorney
By:
214199
qq before me,
f (DATE1 ’
personally appeared
INAMEISI OF SIGNERIS~I
II
personally known to me -OR- Cl E roved to me on the asis of satisfactory evidence to be the person(s) whose name(s) Is/are subscribed to the within instrument and acknowledged to me that he/she/they executed the same in his/her/their authorized capacity(ies), and that bv his/her/their
lMPERlALcaJNTy
~.Exp.Jumt 12.2001
signature(s) on the instrument the person(s), or the entity upon behalf ;Ete;hlch the person(s) executed the instru’ment.
(SEAL)
Witness my hand and official seal.
RIOHT THUMBPRINT 10Dtionsll
CAPACITY CLAIMED BY SIGNER(S)
* PARTNER(S) q LIMITED
q GENERAL
q ATTORNEY IN FACT
q TRUSTEEIS)
OGUARDIANICONSERVATOR q OTHER:
SIGNER IS REPRESENTINO:
INsme of f%rson(s) or Entity(b)
RIGHT THUMBPRINT IOptional)
CAPACITY CLAIMED BY SIGNERISI
q INDIVIDUALIS)
q CORPORATE
ATTENTION NOTARY OFFICER(SI
The information requested below and in the column to the right is OPTIONAL. Recording of this document is not required by law and is also optional. It could, however, prevent fraudulent attachment of this certificate to any unauthorized document.
THIS CERTIFICATE Title or Type of Document
MUST BE ATTACHED
TO THE DOCUMENT Number of Pages Data of Document
DESCRIBED AT RIGHT:
Signer(s) Other Than Named Above
0m.w
q PARTNERW q LIMITED
OGENERAL
q AlTORNEY IN FACT
q TRUSTEE(S)
OGUARD~ANICONSERVATDR
OOTHER:
SIGNER IS REPRESENTING:
(Name of Psrsonb) or Entity(k)
WOLCOTTS FORM 83240 Rev. 3-94 (win class S-2A) 0 1994 WOLCOTTS FORMS, INC.
ALL PURPOSE ACKNOWLEDGMENT WITH SIGNER CAPAClNlREPRESENTATlONlTWO FINGERPRINTS
CALIFORNIA ALL-PURPOSE ACKNOWLEDGMENT
State of cpLfictid+
County of &A/ 3LL2D
before me, y&f 3 O‘/L
Name and Title of Officer (e.g., “Jane%dN
Name(s) of Signer(s)
personally appeared
A known to me - OR - 0 proved to me on the basis of satisfactory evidence to be the
subscribed to the within instru
me that he/s$$J&y executed the
same in his/l&/t@r authorized capacrty(i@, and that by
his/hw@I? signature&&on the instrument the person&j,
- ---
m-e-. -
mBRrLlmu
-FmZggB
. . - m ---_ r--.. - I
or tl6-kntity upon be&If of which the person F acti,
executed the instrument.
mm seal.
OPTIONAL c\
Though the information below is not required by law, it may prove valuable to persons relying on the document and could prevent
fraudulent removal and reattachment of this form to another document.
Description of Attached Document
Title or Type of Document:
Document Date: Number of Pages:
Signer(s) Other Than Named Above:
Capacity(ies) Claimed by Signer(s)
Signer’s Name:
0 Individual
0 Corporate Officer
Title(s):
q Partner - Cl Limited Cl General
q Attorney-in-Fact
0 Trustee
q Guardian or Conservator
Cl Other:
Signer Is Representing:
Top of thumb here
Signer’s Name:
0 Individual
0 Corporate Officer
Title(s):
q Partner - tl Limited Cl General
0 Attorney-in-Fact
q Trustee
0 Guardian or Conservator
0 Other:
Signer Is Representing:
Top of thumb here
0 1995 National Notary Association - 6236 Aemmet Ave., P.O. Box 7184 * Canoga Park. CA 91309-7164 Prod. No. 5907 Reorder: Call Toll-Free 1-600-876-6827
h
DECLARATIONS
1999 RENEWAL
Effective Date:
Expiration Date:
Inception Date: Retroactive Date:
January 01, 1999 Policy No: CAL02435 12:OO a.m. standard time. December 31, 1999 11:59 p.m. standard time. July 01, 1986 July 01, 1986
Your policy is extended for the period starting on the Effective Date
to the new Expiration Date. The Inception Date is the date the policy
was first issued to you or a predecessor by the company as referred to
in the claims made provision of the policy. The Retroactive Date is
the date back to which you have coverage if prior acts coverage is
purchased. Please attach this declarations page to your CAMICO policy.
Item 1 - Name of Insured:
(a) Name of Firm: Calderon, Jaham & Osborn (b) Names of Owners: See Endorsement A, attached.
Item 2 - Mailing Address: Mr. Jeff Nunn
Calderon, Jaham & Osborn 1236 State St. El Centro, CA 92243
Item 3 - Legal Status: Corporation
Item 4 - Limit of Liability: $l,OOO,OOO Each Claim $2,000,000 in the Aggregate.
Item 5 - Deductible: $10,000 Each Claim
Item 6 - Policy Premium: $ 32,481
Item 7 - Premium for Endorsement(s) $ 0
Item 8 - Total Premium: $ 32,481
Item 9 - Forms Applicable: See Schedule B, attached.
Date: January 25, 1999
Countersignature:
DEC01101995XX
File Copy
ENDORSEMENT A
AN001101995xx
NAMED OWNERS
Effective Date: January 01, 1999 Policy No: CAL02435
Item lb of Declarations is completed as follows:
Victor Manuel Calderon Jeffery Nunn William Osborn Thomas Saiz
This endorsement has been (is) included as part of the Policy Declarations and is valid without countersignature.
File Copy
.
SCHEDULE B
LIST OF APPLICABLE FORMS Policy No: CAL02435
Effective: 01/01/1999
Endt No Description / Form Version
BASIC
STATE
1 A
2 Y2K
POLICY (APL01011998XX)
ENDORSEMENT (STE01101995CA)
NAMED OWNERS (AN001101995xx)
YEAR 2000 COVERAGE (Y2K01011999XX)
File Copy
COVERAGE FOR YEAR 2000 COMPUTER AND OTHER
ELECTRONIC RELATED PROBLEMS
THIS ENDORSEMENT MODIFIES INSURANCE PROWDED UNDER THE
CAMICO PROFESSIONAL LZABILITY POLICY.
In reliance upon the representations made in the Y2K application, made a part hereof by
this reference, this policy is hereby amended as follows:
1. For purposes of this endorsement, the phrase “Year 2000 Problem” means: “inability of any
device, equipment or machinery to correctly recognize, interpret, process, distinguish or
accept the designation of, or operate during, the year 2ooO and beyond.”
2. The exclusion set forth in Article 5. EXCLUSIONS, paragraph (k) of FORM APLOl-
011998-xX, is deleted in its entirety and replaced with the following:
“This policy does not apply to any Claim or Multiple Claim arising out of the
manufacture, leasing, distribution, preparation, design or sale of a product by an
Insured.”
3. This policy shall apply to any CZuim or MuZtipZe Claim:
(a) involving computer related services rendered to a client of the Named Insured, or
(b) arising in whole or in part out of any Professional Accounting Services,
including, but not limited to advice, consultation, design, disclosure, evaluation,
inspection, installation, maintenance, repair, replacement or supervision provided
or performed by any Insured to identify, determine, rectify or test for any Year
2000 Problem.
4. The definition of Multiple Claim set forth in Article 1. DEFINITIONS, paragraph (c) of
FORM AF%Ol-O11998-XX, is amended to read:
(c) Multiple Claim means two or more demands received by any Insured for
money or services, including the service of suit or institution of arbitration
proceedings against the Insured, arising out of or resulting from a single act, error
or omission in the rendering of Professional Accounting Services, or related acts,
errors or omissions in the rendering of Professional Accounting Services, whether such demands are made against one or more Insureds or whether such demands
are made by one or more persons or organizations or whether such demands are
made in one or more Policy Periods. Without limitation on the foregoing:
Y2K 01-011999-xX (page 1 of 2) 01199
PRE-AWARD AU
BRIDGE REPLACE
Presented by:
CALDERON, JAHAM &
CERTIFIED PUBLIC ACCOUNTANT:
600 “B” Street, Suite :
San Diego, CA 921
Contact persons:
Victor M. Calderon, C
(6 19) 234-5 137
Thomas J. Saiz, CP
(619) 234-5137 ;
I ,
5s BORN
09
ONSULTANTS
I ;
EXHIBIT A
.
February 5,1999 1
cl I9 0
CALDERON, JAHAM & (
AN ACCOUNTANCY CORPOR
CERTIFIED PUBLJC ACCOUNTANTS &
San Diego - El Centro
February 5, 1999
Ms. Helga Stover
CITY OF CARLSBAD
2075 Las Palmas Drive
Cartsbad, CA 92009
Dear Ms. Stover:
We appreciate the opportunity to present this pro1
services to the City of Carlsbad (the “City”), and hope
as our capabilities.
At Calderon, Jaham 81 Osborn, we have not attempter
demands of an increasingly complicated world requin
does. To meet those demands, Calderon, Jahan
Government Industry as a priority practice and are s
our regional practice. Calderon, Jaham & Osborn
government arena throughout the San Diego and Irn:
such as the City of San Diego, the nation’s sixth large and authorities. We are proud of our long-standing r our record of continued outstanding client service in t
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This extensive experience, more specifically outlin d
major resource that is available to meet the present a dm
We recognize cost is an issue when deciding on w icl
you. If the employment of a CPA firm is viewed strict y
at a disadvantage. If, on the other hand, consider tj expertise offered and the benefit of timely and e I
competitive.
i :
1 SULTANTS
;a1 to provide pre-award audit
:onveys our enthusiasm as well
) be all things to all clients. The
ne to be very good at what one
L Osborn has designated the
sorted with the full resources of
a leader in the City and local
*ial Valley Counties with clients
City, and numerous other cities
:ionships with our clients and of governmental arena.
in the proposal, represents a
iAure needs of the City.
CPA firm will be working with
,s a commodity, then we will be
In is given to the value of the
ent audits, then we are very
It is the policy of our firm to estimate professional f es at an amount which is highly competitive, but which will enable us to provide respo lsive services of high quality. Our ability to perform audits efficiently has enabled us to be successful with this policy.
Calderon, Jaham & Osborn certifies that the individua signing this proposal is entitled to
represent the firm, is empowered to submit the bid a7o is authorized to sign a contract with the City.
The City of Carlsbad will be an important client to Calderon, Jaham & Osborn, and
would welcome the opportunity to work with you.
Gometlca Bank Tower
600 “6” Street, Suke 1400
San Diego. CA 92101 I
Phone: 6191234-5137
Fax: 619/234-5162
E-mail. cjoOcJo.com
CITY OF CARLSBAD
February 5, 1999
Page 2 of 2
This proposal is an irrevocable offer for ninety (90) da
d
s
Very truly yours, CALDERON, JAHAM & OSBORN
Victor k Calderon, CPA President
VMClpjl
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I. Firm Pr
FIRM PROFILE
BACKGROUND
Established over 30 years ago, Calderon, Jaham (
regional, local, county and federal government er
hundreds of government audits in the San Diego,
regions and are regarded as .experts in this industry.
The clients of CJO range in size from large governr
growing corporations. Together they represent an
business, industrial and government community. We
standing relationships we have enjoyed with many of (
as audits, agreed-upon procedures, tax preparation
management advisory services.
office will be responsible for this audit.
undertaken by CJO is under the immediate
Engagement Partner is at all times
requirements and is capable of
needs. In addition, we draw upon specialized know1
staff, as necessary, to provide our clients with
We are specifically structured and staffed to rendei
accounting and management advisory services to c
audit staff of fourteen qualified to perform governm
t :
Ir .’ E
i
i
a
U
I
/&born (“CJO”) has extensive
i
rience. We have performed
perial Valley and surrounding
&ta1 organizations to small and
+ pressive cross-section of the
e particularly proud of the long-
: I clients providing services such
and planning, accounting and
iI
ie
r
li
uldit or consulting engagement
he finest possible professional
bt organizations. CJO has an
ltal audits, and our San Diego
f a Partner. As a result, the
engagement’s status and
to satisfy current
of our entire
rofessional services.
Calderon, Jaham & Osborn’s philosophy is to with its clients as a business
partner and advisor. With an uncompromising dedi on to quality, we try to provide
our clients with more than they expect. From clients, honesty. In return,
we promise to be proactive, candid, accessible Our goal is to be
reputed for noticeably superior, value-added client se
LICENSE TO PRACTICE
Calderon, Jaham & Osborn and staff are licensed
and have complied with all applicable Board of
commitment to quality, we certify we do not have a
California State Board of Accountancy, and
against the firm.
in the State of California
requirements. Due to our
rd of substandard work with the
action has been taken
WORKPAPER RETENTION
(3) years.
Calderon, Jaham & Osborn, CPA’s City of Carlsbed
/-- L
I
FIRM PROFILE
INDEPENDENCE
Calderon, Jaham & Osborn is independent of the
units of the City, as defined by the U.S. General
Standards - Standards for Audit of Governmental 0
and Functions, (7994 Revision).
performed, Calderon, Jaham &
and external impairments to independence, are
maintain an independent attitude and appearance.
NON-DISCRIMINATION POLICY
Our firm has a policy to provide equal employment to all qualified persons
without regard to race, color, age, sex, religion,
A QUALITY CONTROL FIRM
We are proud of the fact that our firm received an on the quality of
its accounting and auditing practice for each of its iews. A copy is
included in Aooendix I. We would like to indicate ring our most recent quality
control review, several government audits, includi gle audits of cities and other
governmental entities, were reviewed by the revi m who found our work to be
substantially in compliance with all professional sta rds. Additionally, our firm has
had numerous federal and state desk reviews and fi reviews of our audits done. In
all instances, the federal or state agencies indicat heir satisfaction with our work.
Our firm has never had a record of substandard au
WHY CALDERON, JAHAM & OSBORN? . .
We are not just another vendor. Our clients cons d
i
r us business advisors and a
valuable resource in developing practical solutions t wide range of issues affecting
their businesses. We are large enough to have t ! e resources you need yet small
enough to provide the personal, timely service you w d ,t.
h
When you employ Calderon,
Jaham & Osborn, you not only utilize the skills offere y the professionals you see on
an ongoing basis, but you also have access to me nd women with knowledge and
expertise in a wide range of industries and disciplines. :
You will not need to train our professionals year Because we emphasize
partner and manager involvement with our clients, experience a very high
degree of continuity and a single line of communicati and responsibility. Further, we
emphasize the professional development and staff by conducting formal
training programs. In addition, our staff attends ed and specialized courses as
both participants and instructors. to guarantee you will not
Celderon, Jaham L Osborn, CPA’s 2 I I I City of Carlsbad
C
FIRM PROFILE
see new faces from time to time, given the nature
those new faces will be trained by us and not bv VOL
We encourage you to call us anytime you have a q
If you need us to attend a meeting, we are there.
We also commit to provide 12 hours of qualifying C
subjects of interest. Recent updates have included:
b Employee Manual Checklist;
p Performance Auditing
> Implementation of GAS65 31 and 32;
> Changes in OMB Circular A-133;
> Accounting & the Internet;
b How to Prepare an Award-Winning CAFR; and,
b Governmental Fraud.
Finally, we believe our expertise and service app
involvement with clients is based on the assumption
A primary reason for our success is due to our prc
provide quality sewice, technical assistance and Ion
able to fulfil1 the aims of their mission statemer
knowledge and practical experience necessary t
services to the City.
Calderon, Jaham 8 Osborn, CPA’s 3
real
I th
>a ct
19-r;
Ifd .
,:
t I e profession, we can promise
or the need for information.
in, we are a business partner.
staff per year on varying
t
h is unsurpassed. Our close
t your success is our success.
Ive, not reactive approach. We
t
nge planning so our clients are
We have both the technical
udit and provide professional
City of Carlsbad
IL Exp
EXPERTISE
GENERAL GOVERNMENT EXPE
We have performed professional services for the
which are current clients.
CitvKounty
9 City of San Diego
9 City of National City
9 City of El Cajon
9 City of Oceanside
P City of San Marcos
9 City of El Centro
9 City of Calexico
9 City of imperial
9 City of Westmorland
P City of Brawley
9 County of Imperial
RedeveloDment Aaenciea/Housinq
Authorities
9 City of San Diego Redevelopment
Agency
9 Centre City Development Corporation
9 Mid City Development Corporation
9 Southeast Economic Development
Corporation
9 City of National City Community
Development Commission .
P City of El Cajon Redevelopment
Agency
9 City of Oceanside Community
Development Commission
9 City of El Centro Redevelopment
Agency
9 City of Calexico Redevelopment
Agency
9 City of Brawley Redevelopment
Agency
9 San Diego Housing Commission
Special I
9 San Die<
District
9 Grossmc
9 San Die
9 Imperial 3
Authori
P i
?ENCE I f c
f lowing
1
d
clients,
Healthcare District
Authority
unty Local Transportation
iY o Stadium Authority
o Open Space Park
ommunications Facility
iego County Building
n County Water District
Calderon, Jaham A Osborn, CPA’s 4 City of Carlsbad
EXPERTISE
9
P
9
9
9
9
9
9
9
9
9
9
General
Other Local Governmel
City of San Diego Public Employees’
Retirement System
San Diego Association of
Governments (SANDAG)’
San Diego Convention Center
County of San Diego (various audits)
Tri-Annual Peer Review of the City of
San Diego Audit Division
Metropolitan Transit Development
Board’
County of Imperial Transportation
Development Act
North County Transit District
San Diego Transit Corporation
San Diego Trolley, Inc.
County of San Diego
Imperial County Local Transportation
Authority Recipients:
> City of El Centro
9 City of Brawley
g City of Holtville
P City of Calexico
9 City of Westmorland
p City of Imperial
9 City of Calipatria
‘Joint Venture with Coopen & Lybrand
9 San Di
Gove
* Cit!
P Ciq
> Cit!
P Cit!
9 Cit!
b at]
9 Cit]
> Cib
> City
b Cih
9 Cit)
3 cot
9 Cot
&
Calderon, Jeham & Osborn, CPA’s
rnment Experience - Continued
rssociation of
Its Recipients:
hula Vista
oronado
scondido
a Mesa
ational City
lceanside
oway
an Diego
an Marcos
antee
ista
If San Diego
lted Transit Service
(CTSA)
City of Carkbad
EXPERTISE
EXPERTISE IN CONSULTING AND COMF
We have assisted our clients by performing variou
other accounting services, such as the following:
> Special fraud audits;
p Consultations regarding possible tax conseql
b Contractual agreements compliance audits;
b Investment portfolio reviews and policy devell
> Review of central purchasing systems;
b Review of warehouse controls and inventory
b Special EDP reviews;
b Reviews of billing systems;
b Reviews of cash controls;
k Assktance in presentations to Boards;
b Gross receipts audits (cable television franchi .
b Assistance in budget preparation;
b Development of financial reports for specified
b Mandated costs preparation.
Jer k es;
bent on derivative use;
I
i terns;
4 fees, excavation tax, etc.); IS
11 I b ers; and,
Calderon, Jaham & Osborn, CPA’s 6 I , i City of Carlsbad
I / /
EXPERTISE
EXPERIENCE WlTH GOVERNMENT Bl
Most of our governmental clients regularly issut
vehicles. Our firm is often involved with the following
b Bank Notes;
b Lease Purchases;
b Municipal Sale/Leaseback Arrangements;
b Industrial Development Bonds;
b Residential Mortgage Revenue Bonds;
b Tax Anticipation Notes;
b Tax Allocation Bonds;
b Revenue Bonds:
b Certificates of Participation; and,
b Special Assessment District Bonds.
?
Y
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’ Q hl We provide a variety of services in connection with
depending on the extent of our association with t
provided by the AICPA, we are “associated with” an c
following services: .
b Assist in the preparation of supplemental ~II
the official statement;
P Review drafts of the official statements at the
9 Provide a “consent letter” or “comfort let-k
statement; and,
9 Manually sign the auditors’ report included in
We have also acted as the verification agent when ra
I
th/ I I
llis OFFERINGS I
I
tl onds and other financing
tpes of financing:
zse financing arrangements,
offering. Under guidelines
,!ring if we provide any of the
hcisl information included in
ty’s request;
in connection with official
3 offering document.
ested.
Calderon, Jaham 6 Osborn, CPA’s 7 Cify of Carlsbed
.
EXPERTISE
LITIGATION SUPPORT AND DISPUTE RESC
FOR GOVERNMENTAL AGEh
l
L TION SERVICES IF-- C ES
Calderon, Jaham & Osborn has provided extensive
entities in resolving litigation and disputes. In somr
hired directly by a City to provide a financial analy:
and then to assist the governmental agency in nes
adversarial party. In other instances, we have be
governmental agency to work in a confidential z
prepare for depositions and trial. We are also
witnesses” should the need arise. ! CONSULTING ON TAX ISS
Noted below are areas where we have experience ir
tax questions:
sistance to governmental
we have been
ting a settlement with an
I Iassisting clients with their
I. Taxation of Employee Fringe Benefits
l Group Term Life Insurance Plans I
l 457 Deferred Compensation Plans
l Cafeteria Plans
l Fringe Benefit Rules Related to Automobiles
II. Tax Reporting and Compliance -
l Workers’ Compensation Tax Issues
l Payroll Tax Reporting
l Form W-2 and Form 1099 Reporting
l Employee vs. Jndependent Contractor lssue~
III. Other Areas of Emphasis
l Assistance in Selection of Retirement Plans
l Assistance in the Formation of Gove 1
Corporations
I 1
d Other Vehicles
1
I
I nimental-Related Nonprofit
Ne recently repre89nted 8 local agency before the Inter a Revenue Service and had a
woposed payroll tax assessment reduced from Sl.5 million t
id
zero.
,‘--
Caldwun, Jaham & Osborn, CPA’s a I Cify of Carlsbad
EXPERTISE
FEDERAL PROGRAM AUDIT Eli
Proarem
Urban Mass Transit Administration
. Section 5 cepltel projects
. Sectjon 3 capital projects
. Sectlon 10 planning
U.S. Department of H.ti.S.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
l
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.
Migrant health
Community health
Women Infants 6 chlldren
Health services
Material and child health
AIDS
IRCABLIAG Federal bloclc
Community services block
Prenatel substance abU6e
HRSA
Peer6 to eradicate risks
California family planning
CFDA
Number
U.S. Department
20.507 l Foreign
20.500 . Lneraly
20.503 l Libnty
. Supplel
U.S. Department
. Drinkint
. Airport I
. Alrpofi J . ReSUrfS
U.S. Department
. Food S
Special progrems
Preventive health and health services
Tuberculosis control program
High risk infant follow - up
Children’6 Intensive day treatment
Friday night five
Child support enforcement
AFDC assistance
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13.246
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Calderon, Jaham L Osborn, CPA’s 9 City of Carkbad
_A cl Is” 0
CALDERON, JAHAM &
AN ACCOUNTANCY CORPC
CERTIFIED PUBLIC ACCOUNTANTS
San Diego l El Cent1
February 5, 1999
Ms. He.lga Stover
CITY OF CARLSBAD
2075 Las Palmas Drive
Carlsbad, CA 92009
Dear Ms. Stover:
It is our policy to estimate professional fees at an
but which will enable us to provide responsive ser
without fee increases other than to reflect the re:
growth in the operations of the City of Carlsba
significance. Our ability to perform audits efficient
with this policy. We base our fees on time expectec
to an engagement and hourly rates which relate
personnel.
Our fees can be found on the page following this lett
We certify that the individuals signing this proposa
venture, are empowered to submit the bid, and are a
City of Carlsbad. The technical proposal is an integr
Very truly yours, . .
CALDERON, JAHAM 8 OSBORN
/ Q Victor M. Ca deron, CPA
President
VMCIpjl
Enclosure
Comerica Bank Tower 600 “8” Strset. Sub 1400
San Dlego. CA 02101
+SULTANTS
a 1
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rd (
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Jnt which is highly competitive,
; of high-quality in future years
of inflation, if any, or unusual
ie “City”) which would be of
IS enabled us to be successful
le spent by personnel assigned
le experience of the assigned
e -,
1 e entitled to represent the joint
prized to sign a contract with the
II ai
kfh
‘al
1 1 art of this cost bid.
I _- A :-
Phone: 619!234-5137 Fax: 6191234.St62
E-malt: cjo@cjo.com
COST BID
The fees for the pre-award audit shall be as follows, based on our standard fees as floows:
Carlsbad Bridge Replacement -
Pre-award audit, Project No. 3557
STANDARD FEES
Consulting Partner
Engagement Partner
Manager
Supetvisor
Senior
Staff
Clerical
The average composite rate is ge
Calderon, Jaham I% Osbofn, CPA’s
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C/ty of Carlsbad
. ’
EXHIBIT B
Local Programs Procedures
LPP 98-92
Preaward Audits
Reference: Local Assistance Procedures Manual, Chapter 10, “Consultant Selection”
Effective Date: August 28, 1998 Approved:
Assistant Program Manager
Design and Local Programs
This LPP presents a new procedure of how preaward audits are to be accomplished. The
foregoing applies when there is participation of Federal-aid highway funds.
BACKGROUND
Title 23 of the Code of Federal Regulations (CFR), Part 172, Section 5 (c), requires the
preparation of prenegotiation audits of consultant contracts expected to exceed $250,000 and for
contracts less than that amount as specified in the CFR. This is to provide the necessary data to
assure that the consultant has an acceptable accounting system, adequate and proper justification
of the various rates charged to perform work, and is aware of the FHWA’s cost eligibility and
documentation requirements. . .
EXISTING PROCEDURES
The Caltrans Local Assistance Procedures Manual (LAPM), Chapter 10, “Consultant Selection”
contains detailed instructions pertaining to preaward audits, which suffices for the required
pcenegotiation audits. According to these procedures, Caltrans is to perform the required
preaward audit. This is to occur before a consultant contract is executed.
NEW PROCEDURES
As part of Caltrans delegation authority, each local agency shall now perform their own
consultant contract preaward audit in accordance with the following procedures:
Caltrans - Offrce of Local Programs
August Z&l998
-
LPP 98-02 .-
Preaward Audits
On consultant agreements of $250,000 or more, it is the responsibility of the
local agency to perform (or contract to perform) a preaward audit. This is
also applicable to subconsultant contracts with work over $250,000.
c
The
preaward audit examines the consultant’s accounting, estimating, and
administrative systems; proposed costs: quantities; and financial condition.
This preaward audit requirement may be waived by the local agency when
sufficient audited consultant data is available to permit reasonable
comparisons with the cost proposal. This waiver must be documented in
the project fdes.
If the consultant agreement is for less than $250,000, a preaward audit is
required only when one of the following conditions exist:
l There is inadequate knowledge about the consultant’s accounting
procedures.
l There has been a previous, unfavorable experience with the consultant’s
estimating or accounting methods.
. The audit has been requested by Caltrans or the consultant.
l It is the first time a consultant has performed services for the local
agency.
l Inadequate contract provisions.
The purpose of a preaward audit evaluation is to provide professional advice
on accounting and financial matters and to assist in the award and
administration of proposed consultant contracts. A preaward audit also
serves to alert both the consultant and the local agency of potential problems
concerning the consultant’s financial qualifications, basic agreement,
cost/price proposal or cost accounting system.
The audit is as broad in scope as necessary to meet the following objectives:
l Determine if the consultant agreement provides for a three-year record
retention period, identifies methods of payment, references the cost
principles set forth in the Code of Federal Regulations, and determines
the allowability of individual items of cost.
l Determine if the consultant’s cost proposal contains a breakdown of the
estimate for performing the work, indicates reasonable proposed costs,
and shows that the estimating system and procedures are adequate.
Caltrans - Office of Local Programs
August 28,1998
. . - A,
LPP 98-02 -
Preaward Audits
Page 3
l Determine if the cost accounting system is capable of accumulating
reasonable, allocable, and allowable costs.
l Determine if the consultant is financially capable of performing the
required services.
l Determine the administrative systems’ adequacy and the availability of
applicable key personnel to perform the contract.
See Sample Preaward Audit attached.
The agency needs to advise the applicable consultant (and subconsultant)
that an audit needs to be performed in accordance with generally accepted
government auditing standards and that cooperation with the auditors is
expected.
Exhibit 10-A must be transmitted to the District Local Assistance Engineer
(DLAE) prior to entering into a contract with a consultant(s). Failure to do
this will result in loss of Federal funds for the consultant services. Remove
and dispose of the existing Exhibit 10-A in the LAPM and replace it with
the new Exhibit 10-A attached.
Negotiation may begin with the consultant while the audit is being prepared.
Discussion should focus on technical aspects of the work and any discussion
of costs should be limited until the audit results are received. The contract
shall not be executed until the audit report has been completed and the
consultant’s accounting system, rates charged, knowledge of FHWA’s cost
eligibility and documentation requirements are found satisfactory by the
agency.
The existing Exhibit 3-A in the LAPM is to be replaced with the new Exhibit
3-A attached.
This new procedure will be included in the next manual change.
Attachment
Caltrans - Office of Local Programs
August 28, 1998
*PreaWard Audit
(Name of Contractor)
Sample - Audit Program
W/P No:
Audit No:
Contract No:
Auditor:
Reviewer:
ITEM AUDITOR
NO. Audit Prwram Contents [NIT/DATE
I Purpose
The purpose of a preaward evaluation is to provide the approving authority with professional advice on accounting and financial matters and to assist in the award and administration of
proposed consultant contracts. It also alerts both the consultant and the approving authority
to potential problems relative to the Consultants basic agreement, cost/price proposal,
procurement procedures, or cost accounting system.
II SCOPE
The examination shall include reviews of applicable laws and regulations, the contract
requirements, and the Contractor’s system of internal controls. Audit tests of accounting
records and such other auditing procedures considered necessary to meet the objectives will
be conducted. Applications of audit procedures will be governed by the individual contract under audit.
III STANDARDS
The audit is to be conducted in accordance with generally accepted governmental auditing
standards.
IV APPLICABLE RULES AND REGULATlONS
1. Contract Provisions
2. CFR 48, Part 31- Federal Cost Eligibility
3. CFR 49, Part 18- Uniform Adminstrative Requirements
V OBJECTIVES
1. To determine if the consultant agreement specifically
provides for the following:
0 three-year record retention period and right to audii.
0 method of payment
0 references to cost principles set forth in CFR 48, Chapter 1, Part 31 for
allowability of individual items of cost; CFR 49, Part 18, for
administrative procedures; and OMB Circular A-l IO, for nonprofit subrecipients.
2. To determine if the Consultant’s cost proposal contains a breakdown of the
estimate for performing the work, and that the proposed costs are reasonable in
relation to actual historic costs and estimating procedures.
3. To determine if the Consultan& cost accounting system is capaMe of
accumulating reasonable, allocable, and allowable costs.
VI PRELIMINARY AUDIT STEPS
1. Review the proposed contract.
a. Document your review and note any exceptions needed to be included on the
audit report.
Page 1
I’ - Peaward Audit ‘A-
- (Name of Contractor)
Sample -Audit Program
W/P No:
Audit No:
Contract No:
Auditor:
Reviewer:
ITEM AUDITOR
NO. Audit Program Contents INITIDATE
2. Review the permanent file.
a. Ascertain the nature, timing, and extent of the last internal control and
accounting system review.
3. Review the cost proposal.
a. Determine if the Consultant’s cost/price proposal contains a
breakdown of the estimate for performing the work.
b.
C.
d.
Foot and extend cost data.
Obtain missing cost proposal information, if necessary.
Compare data with permanent file. Obtain updated cost information, if
necessary.
e. Comment on unusual amounts, unfavorable trends or differences
between current and past costs.
f. Recalculate cost proposal in consideration of any audit
exceptions.
4. Determine scope of audit.
a. Omit audit step 2 (field work) if:
- a recent audit found the accounting system adequate, and
- the accounting system is adequate to accumulate and segregate
additional contract costs.
b. If the accounting system has not recently been reviewed or does not
appear to be able to take on additional contract costs, discuss the
nature, timing, and extent ofaudit procedures with supervisor.
5.
6.
Note:
Prepare preliminary Audit Plan and Time Budget
Contact the Contract Administrator to inform him/her of the following:
a. Scheduled date of field work.
b. Tentative completion date.
C. Any anticipated problems, etc.
The Contract Administrator should be kept abreast of all pertinent audit issues. Any
problems in obtaining necessary information, etc., should be discussed with him/her
immediately and documented in the work papers.
VII AUNT STEPS - FIELD WORK
1. Contact the Contractor and arrange a date for the audit.
a. Inform the Contractor of the type of information, records, and
personnel needed, and arrange for work space.
Page 2
P&w&d Audit
. (Name of Contractor)
Sample - Audit Program
W/P No:
Audit No:
Contract No:
Auditor:
Reviewer:
ITEM -AUDtTOR
NO. A”dttPrs al ,, tints: : : :. : I ; ; j : j :‘I 1hlIT~ATE
b. Request that the Contractor prepare schedules of the
calculations of all billing rates such as overhead, fringe benefits,
in-house direct cost billing rates and any other rates used in
billing. If possible, have these schedules sent to the auditor for
review before the date of field work.
C. Inquire whether the Contractor has been audited within the
previous year by the DCAA or similar Federal agencies, or has
had an independent CPA review overhead, internal controls or
project costing systems. If so, obtain a copy of the audit report
and/or review working papers for consideration when
evaluating internal controls, overhead rates, etc.
d. Prepare and send an engagement letter to the Contractor to
confirm the above discussion. Send a copy of the letter to the
Contract Administrator.
2. Conduct an entrance conference with the Consultant to
ensure coverage of the following:
Purpose, scope and objective of the preaward evaluation.
Anticipated time frame of audii field work
Whether the Consultant is familiar with CFR 48, Chapter
‘I, Part 31. If not, Consultant can call (202) 783-3238
to obtain a copy of these regulations.
Records, etc. needed to perform the audit.
Intention to keep Consultant updated on audit progress
and to discuss all audit exceptions prior to issuance of
an audit report.
Documentation of the entrance conference in the work
papers.
VIII Control Structure Survey _
1. Review and evaluate the Contractor’s internal control structure.
a. Prepare or update a written narrative, flowchart and/or completed
internal control questionnaire which adequately describes the
accounting system including significant internal controls over
contract costs in order to adequately plan the audit and test the
various applications. This understanding should include knowledge of
the Contractor’s control environment, accounting system and control
procedures. Generally, the relevant policies and procedures pertain to
a Contractor’s ability to record, process, summarize, and report
contract and financial information and to ensure compliance with
applicable laws and regulations.
b. Selectively examine (test) the accounting records and underlying source
documents only to the extent necessary to determine if the system has the ability
to accumulate and segregate reasonable, allocable and allowable costs through
the use of a cost accounting system. The following are some of the attributes
which should ideally be found in such a system:
Page 3
.
-Prealkrard Audit
. (Name of Contractor)
Sample - Audit Program
-fJEM.
NO.
W/P No:
Audit No:
Contract No:
Auditor:
Chart of accounts (direct and indirect accounts).
Segregation of costs by contract, category of cost and
milestones (if applicable).
Proper recording of direct and indirect costs. For
example, separate accounts should be used for direct
labor, indirect labor, vacation, holiday, sick leave, etc.
consistent accounting treatment of costs in recording and reporting.
Ability to trace from invoices billed to job cost records
and original, approved source documents to the general
ledger.
Prepare a summary of the internal control structure and cost accounting system. The
summary should include or reference to a control risk assessment. Finalize Audit Planning
document
Evaluation of cost/price data.
a. Obtain source documents and/or other criteria used to establish the
cost/price proposal.
Evaluate the propriety of direct labor costs.
a. Select a representative sample of employee timesheets (cards) and
test the hourly extensions.
b. Trace hours to the payroll journal and compare hourly rates paid to
the rates submitted with the cost/price proposal.
C. If applicable, compare proposed direct labor rates to prevailing wage
and union labor rates. -
d. If overtime is proposed, does the Consultant have procedures to ensure and
document equitable overtime charges to government and non-government
contracts?
8. Prepare a labor rate analysis and comment on variances.
Analyze indirect costs (fringe benefits, overhead, general and administrative).
a. Request written verification of an approved overhead rate, if availabte
(DCAA or other qualified entity).
b. Obtain a written breakdownlschedule of costs induded in the rates.
Trace the indirect rate schedule to the general ledger.
Scan the indirect cost accounts in the general ledger for
unallowable costs.
.AUDlTOR
iNlTIDATE
Page 4
I
C”’ ; ‘Pn3atiat-d Audit , ,-
. (Name of Contractor)
Sample - Audit Program
W/P No:
Audit No:
Contract No:
Auditor:
Reviewer:
ITEM : AUDlTOR
NO. ::::.. .:: : .iNIT/DATE
Test the Consultant’s proposed rate by comparing the individual items of cost for allowability and fair
presentation with CFR 48, Ch 1, subpart 31.203.
6.
C. Schedule all disallowed costs.
d. Recalculate the overhead rate and comment on variances.
Evaluate the propriety of other direct costs (materfals, transportation, equipment,
per diem, etc.) and Subcontractors.
a. Determine the methods used to establish the cost materials,
transportation, and per diem, etc.
b.
C.
Compare proposed rates or costs with prevailing rates or past experiences.
Determine if direct costs are independent from the
indirect cost pool.
d. Schedule all costs which do not appear to meet the
criteria established in CFR 48, Chapter 1, Subpart 31.2.
7. Evaluate the proposed fixed fee.
As field work progresses, keep the Controller or other contact person aware of
the findings or problems as they arise. Resolve the matters if possible. Document
these conversations in the work papers.
8.
9.
Evaluate the Contractor’s financial capability - Ratio Analysis
Prior to completion of field work, discuss all exceptions with the consultant ensuring coverage of
Scope and objectives of the preaward audit
The condition, criteria, cause, effect, and recommendation for each
exception noted.
Caltrans’ review process and reporting procedures.
Any questions the Consultant may have.
IX COMPLETION
1. Complete work papers to assure that they are properly headed, indexed, signed,
dated, and cross referenced. In addition, each work paper should include, or be
reference to, a statement of purpose, source, analysis and conclusion.
2. Prepare an audit summary which documents the purpose, objectives, procedures,
results/conclusions and recommendations.
3. Cross reference all exceptions to the appropriate work papers.
4. Prepare draft audit report.
Page 5
_- i- Peaward Audit
- (Name of Contractor)
Sample -Audit Program
W/P No:
Audit No:
Contract No:
Auditor:
Reviewer:
-
INITIDATE
5. If necessary, schedule a close out conference with the Consultant to discuss any
exceptions not discussed or resolved as of completion of fieldwork. Also, if
material findings are identified, the Contract Administrator should also be
contacted. Document these conversation/conferences.
6.
7.
8.
9.
Complete audit assignment card.
Update the permanent file.
Submit completed work papers and draft audit report to supervisor for final review.
Prepare final report and distribute as follows:
l Original - Requester
l If Requester is headquarters than:
1 copy - Headquarters Contract Office
l If Requester is District than:
1 copy - District Contract
Officer or District Consultant Services
l 1 copy - Audit file (Section B)
l 1 copy - Chronological File (Audi Reports Binder) . 1 copy - P# File (Audit Reports Binder)
l 1 copy - Audit Office * ? copy - Supervisor
NOTE: A “cc” notation is needed on the final report for
reports distributed outside of the audits oftice.
Page 6
j ’ ’ JAnal f+rislsLvIlce rI-vu?u~ lvl”“val /*cc -I1 AU-n Audit Disposition
L
AUDIT DISPOSITION
Date:
Agency Name:
Federal Number:
The following information documents the disposition of the pre-award (prenegotiation) audit prescribed in 23 CFR 172.5 (c). This form shall be completed for each consultant contract with participating Federal-aid highway funds. Similarly, it shall be completed for each subconsultant contract with work over $250,000.
Contract $250.000 or more
cl Pre-award audit completed
0 Pre-award audit was not done because sufficient audited consultant data was available
to permit reasonable comparisions with the cost proposal.
Contract less than $250.000
0 Pre-award audit completed
cl Pre-award audit was not done because there was sufficient knowledge of the
consultants accounting system and there was no previous unfavorable experiences regarding the reliability of the consultant’s accounting system.
Signature of local agency accounting officer
Distribution: 1) DLAE 2) Project Files
Page lo-23 A u..-6 9v 1 MU
,Mmau HsslsuuIcc L-IuLmw IVv-=um I- ,-z -11 J-ta
FbquestbrAatkization ‘weed with Preliminary Engizmhg
REQUEST FOR AUTliORlZATION
TO PROCEED WITH PRELIMINARY ENGINEERING (PE)
Local Agency Letterhead
To: (DLAE Name) District Local Assistance Engineer
Caltrans, Office of Local Assistance
(District Address)
Date:
(Federal Number)
JProiect Descriptiod
Dear (DLAEName):
In order to begin reimbursable preliminary engineering for the above project, we request that you secure Federal authorization and obligate funds for this work. The amounts requested do not exceed the Federal funds provided to this agency in the approved Federal TIP/Federal Statewide TIP (FSTIP).
Attached are the following documents that are required to auihorlze this phase of work:
Reauest for Authorization Package
0 Completed Project Prefm Checklist (Exhibit 3-E)
0 Completed Finance Letter (Exhibit 3-F) 0 Completed Data Sheets (Exhibit 3-G)
Field Review Form (Exhibit 7-B)
0 Completed Field Review form, or
0 I will not be preparing the final design at this time. I will transmit the Field Review Form at a later date.
Environmental Document
0 Approved Environmental Document
Type of Document
Approval Date 0 I have not completed the environmental process and will not be preparing the final design at this time. I will transmit the Environmental Document at a later date.
Pnz-Award Audit
[7 Completed Audit Disposition (Exhibit lo-A), or q Audit Disposition was not completed because Federal-aid highway funding will not participate in a consultant contract, or
0 I will not submit the Audit Disposition at this time. I will submit it prior to entering into a contract with the
consultant(s).
I understand that invoice requests for payment will not be processed until a Program Supplement Agreement and Federal-aid Project Agreement (PR-2) have been executed.
(Check which of the following applies)
0 I plan to request early reimbursement and invoicing for PE costs as incurred. As indicated above, I have included a completed Field Review Form. I am also including the “Agreements Checklisl” (Exhibit 4-A) request forms
with this transmittal and request that the agreements be prepared now. 0 I do not plan to invoice for PE costs until this phase of the work is completed. I will transmit the “Agreements Checklist” at a later date.
I will not submit any invoice request until I receive notification that the Program Supplement Agreement & PR-2 have
been executed.
Page 3-17 A.-..*-* 9Q ltum
w~1 3-n ‘C-r
Request for Authorization to Pmceed d- Pdimhaq Engheedq
Lucqy~LzuKe rmeal- 1v1aulual
CERTIFICATION
I certify that the facts and statements in this “Request for Authorizatlon Package” are accurate and correct. This Agency
agrees to comply with the appIicabIe terms and conditions set forth in Title 23, U.S. Code, Highways, and the policies and
procedures promulgated by the Federal Highway Administrator and the California Department of Transportation relative to
the above designated project.
I understand that each succeeding phase of the project will require a separate authorization to be eligible for Federal reimbursement. I further understand that this Agency is responsible for costs in excess of the Federal funds obligated and all
costs incurred before it has received FHWA “Authorization to Proceed” for that phase of the project.
Please advise us as soon as the authorization has been received. You may direct any questions to (Name
(ohone number ) .
) at
Signed
Title
Agency
Attachments
Page 3-18 A..“..“, 99 1609