HomeMy WebLinkAboutCC Resolution 10791 (MSS Rate Review)RESOLUTION NO. 10791
A RESOLUTION AUTHORIZING AN AGREEMENT WITH
HILTON, FARNKOPF & HOBSON, LLC TO PERFORM A
REVIEW OF MARIN SANITARY SERVICES 2001 RATE
APPLICATION.
THE CITY COUNCIL OF THE CITY OF SAN RAFAEL RESOLVES as follows:
The CITY MANAGER and CITY CLERK are authorized to execute, on behalf of
the City of San Rafael, an agreement with
Hilton, Farnkor)f & Hobson, LLC for Refuse Rate Review for the 2001-2002 fiscal vear
a copy of which is hereby attached and by this reference made a part hereof.
I, JEANNE M. LEONCINI, Clerk of the City of San Rafael, hereby certify that the
foregoing resolution was duly and regularly introduced and adopted at a regular meeting•
of the City Council of said City held on Mondav the 19th day of March, 20 01, by the
following vote, to wit:
AYES: COUNCILMEMBERS: Cohen, Heller, Miller, Phillips & Mayor Boro
NOES: COUNCILMEMBERS: None
ABSENT: COUNCILMEMBERS: None
JEANNE M. LEONCINI, City Clerk
WAManagement services- WorkFile\Finance- WorkFile\Council Material\Resolutions\2001\Hilton audit 2001 reso.doc
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AGREEMENT
FOR: Review of Marin Sanitary Service's
2001 Rate Application
This Agreement is made and entered into this 19th day of March, 2001, by and between
the CITY OF SAN RAFAEL (hereinafter "CITY"), and Hilton Famkopf and Hobson, LLC
hereinafter "CONTRACTOR").
PROJECT COORDINATION
A. CITY. The City Manager shall be the representative of the CITY for all
purposes under this Agreement. The Assistant City -Manager, Ken Nordhoff, is hereby
designated the PROJECT MANAGER for the CITY, and said PROJECT MANAGER shall
supervise all aspects of the progress and execution of this Agreement.
B. CONTRACTOR. CONTRACTOR shall assign a single PROJECT
DIRECTOR to have overall responsibility for the progress and execution of this Agreement for
CONTRACTOR. Robert D. Hilton is hereby designated as the PROJECT DIRECTOR for
CONTRACTOR. Should circumstances or conditions subsequent to the execution of this
Agreement require a substitute PROJECT DIRECTOR for any reason, the CONTRACTOR shall
notify the CITY within ten (10) business days of the substitution.
2. DUTIES OF CONTRACTOR
CONTRACTOR shall perform the duties and/or provide services as described in
Exhibit " A " attached and incorporated herein.
3. DUTIES OF CITY
CITY shall cooperate with CONTRACTOR in his performance under this
agreement and shall compensate CONTRACTOR as provided herein.
4. COMPENSATION
For the full performance of the services described herein by CONTRACTOR, CITY
shall pay CONTRACTOR an amount NOT to exceed $70,000, including the cost of local
business license taxes as described in Section 20.
Payment will be made monthly upon receipt by PROJECT MANAGER of itemized
invoices submitted by CONTRACTOR.
5. TERM OF AGREEMENT
The term of this Agreement shall commence upon the date of execution of this
agreement and shall end on August 31, 2001.
6. TERMINATION
A. Discretionary. Either party may terminate this Agreement without cause
upon thirty (30) days written notice mailed or personally delivered to the other party.
B. Cause. Either party may terminate this Agreement for cause upon ten (10)
days written notice mailed or personally delivered to the other party, and the notified party's
failure to cure or correct the cause of the termination notice, to the reasonable satisfaction of the
party giving such notice, within thirty (30) days of the receipt of said notice.
C. Effect of Termination. Upon receipt of notice of termination, neither party
shall incur additional obligations under any provision of this Agreement without the prior written
consent of the other.
D. Return of Documents. Upon termination, any and all CITY documents or
materials provided to CONTRACTOR and any and all of CONTRACTOR's documents
described in paragraph 7 below, shall be delivered to CITY as soon as possible, but not later
than thirty (30) days after termination.
7. OWNERSHIP OF DOCUMENTS
The written documents and materials prepared by the CONTRACTOR in
connection with the performance of its duties under this Agreement, shall be the sole property of
CITY. CITY may use said property for any purpose, including projects not contemplated by this
Agreement.
8. INSPECTION AND AUDIT
Upon reasonable notice, CONTRACTOR shall make available to CITY, or its
agent, for inspection and audit, all documents directly related to CONTRACTOR'S performance
of its duties under this Agreement. CONTRACTOR shall fully cooperate with CITY or its agent in
any such audit or inspection.
9. ASSIGNABILITY
The parties agree that they shall not assign or transfer any interest in this
Agreement nor the performance of any of their respective obligations hereunder, without the
prior written consent of the other party, and any attempt to so assign this Agreement or any
rights, duties or obligations arising hereunder shall be void and of no effect.
10. INSURANCE
A. During the term of this Agreement, CONTRACTOR shall maintain, at no
expense to CITY, the following insurance policies:
1. A comprehensive general liability insurance policy in the minimum
amount of one million ($1,000,000) dollars per occurrence for death, bodily injury, personal
injury, or property damage;
2. An automobile liability (owned, non -owned, and hired vehicles)
insurance policy in the minimum amount of one million ($1,000,000) dollars per occurrence;
3. If any licensed professional performs any of the services required to
be performed under this Agreement, a professional liability insurance policy in the minimum
amount of one million ($1,000,000) dollars to cover any claims arising out of the
CONTRACTOR's performance of services under this Agreement.
B. The insurance coverage required of the CONTRACTOR by section 11. A.,
shall also meet the following requirements:
1. The insurance shall be primary with respect to any insurance or
coverage maintained by CITY and shall not call upon CITY's insurance or coverage for any
contribution;
2. Except for professional liability insurance, the insurance policies shall
be endorsed for contractual liability and personal injury;
3. Except for professional liability insurance, the insurance policies shall
be specifically endorsed to include the CITY, and other entities in the Franchisors' Group, their
officers, agents, employees and volunteers as additionally named insureds under the policies;
4. CONTRACTOR shall provide to PROJECT MANAGER, (a)
Certificates of Insurance evidencing the insurance coverage required herein, and (b) specific
endorsements naming CITY, and other entities in the Franchisors' Group, their officers, agents,
employees and volunteers as additional insureds under the policies;
5. The insurance policies shall provide that the insurance carrier shall
not cancel, terminate or otherwise modify the terms and conditions of said insurance policies
except upon thirty (30) days written notice to CITY's PROJECT MANAGER;
6. If the insurance is written on a Claims Made Form, then, following
termination of this Agreement, said insurance coverage shall survive for a period of not less than
five years;
7. The insurance policies shall provide for a retroactive date of
placement coinciding with the effective date of this Agreement;
8. PROJECT MANAGER and the City Attorney shall approve the
insurance as to form and sufficiency.
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C. If it employs any person, CONTRACTOR shall maintain worker's
compensation and employer's liability insurance, as required by the State Labor Code and other
applicable laws and regulations, and as necessary to protect both CONTRACTOR and CITY
against all liability for injuries to CONTRACTOR's officers and employees.
D. Any deductibles or self-insured retentions in CONTRACTOR's insurance
policies must be declared to and approved by the PROJECT MANAGER and the City Attorney.
At CITY's option, the deductibles or self-insured retentions with respect to CITY shall be reduced
or eliminated to CITY's satisfaction, or CONTRACTOR shall procure a bond guaranteeing
payment of losses and related investigations, claims administration, attorney's fees and defense
expenses.
11. INDEMNIFICATION
CONTRACTOR shall indemnify, release, defend and hold harmless CITY, and
other entities in the Franchisors' Group, their officers, agents, employees and volunteers, against
any claim, demand, suit, judgment, loss, liability or expense of any kind, including attorney's
fees, arising out of or resulting in any way, in whole or in part, from any acts or omissions,
intentional or negligent, of CONTRACTOR or CONTRACTOR's officers, agents and employees
in the performance of their duties and obligations under this Agreement.
12. NONDISCRIMINATION
CONTRACTOR shall not discriminate, in any way, against any person on the basis
of age, sex, race, color, religion, ancestry, national origin or disability in connection with or
related to the performance of its duties and obligations under this Agreement.
13. COMPLIANCE WITH ALL LAWS
CONTRACTOR shall observe and comply with all applicable federal, state and
local laws, ordinances, codes and regulations, in the performance of its duties and obligations
under this Agreement. CONTRACTOR shall perform all services under this Agreement in
accordance with these laws, ordinances, codes and regulations. CONTRACTOR shall release,
defend, indemnify and hold harmless CITY, and other entities in the Franchisors' Group, their
officers, agents and employees from any and all damages, liabilities, penalties, fines and all
other consequences from any noncompliance or violation of any laws, ordinances, codes or
regulations.
14. NO THIRD PARTY BENEFICIARIES
CITY and CONTRACTOR do not intend, by any provision of this Agreement, to
create in any third party, any benefit or right owed by one party, under the terms and conditions
of this Agreement, to the other party.
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15. NOTICES
All notices and other communications required or permitted to be given under this
Agreement, including any notice of change of address, shall be in writing and given by personal
delivery, or deposited with the United States Postal Service, postage prepaid, addressed to the
parties intended to be notified. Notice shall be deemed given as of the date of personal delivery,
or if mailed, upon the date of deposit with the United States Postal Service. Notice shall be
given as follows:
TO CITY: Mr. Kenneth A. Nordhoff, Assistant City Manager
City of San Rafael
1400 Fifth Avenue
P.O. Box 151560
San Rafael CA 94915-1560
TO CONTRACTOR: Mr. Robert D. Hilton, President
Hilton Famkopf and Hobson, LLC
2175 North California Boulevard, Suite 990
Walnut Creek, CA 94596
16. INDEPENDENT CONTRACTOR
For the purposes, and for the duration, of this Agreement, CONTRACTOR, its
officers, agents and employees shall act in the capacity of an Independent Contractor, and not
as employees of the CITY. CONTRACTOR and CITY expressly intend and agree that the status
of CONTRACTOR, its officers, agents and employees be that of an Independent Contractor and
not that of an employee of CITY.
17. ENTIRE AGREEMENT --AMENDMENTS
A. The terms and conditions of this Agreement, all exhibits attached, and all
documents expressly incorporated by reference, represent the entire Agreement of the parties
with respect to the subject matter of this Agreement.
B. This written Agreement shall supersede any and all prior agreements, oral
or written, regarding the subject matter between the CONTRACTOR and the CITY.
C. No other agreement, promise or statement, written or oral, relating to the
subject matter of this Agreement, shall be valid or binding, except by way of a written
amendment to this Agreement.
D. The terms and conditions of this Agreement shall not be altered or modified
except by a written amendment to this Agreement signed by the CONTRACTOR and the CITY.
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E. If any conflicts arise between the terms and conditions of this Agreement,
and the terms and conditions of the attached exhibits or the documents expressly incorporated
by reference, the terms and conditions of this Agreement shall control.
18. WAIVERS
The waiver by either party of any breach or violation of any term, covenant or
condition of this Agreement, or of any ordinance,law or regulation, shall not be deemed to be a
waiver of any other term, covenant, condition, ordinance, law or regulation, or of any subsequent
breach or violation of the same or other term, covenant, condition, ordinance, law or regulation.
The subsequent acceptance by either party of any fee, performance, or other consideration
which may become due or owing under this Agreement, shall not be deemed to be a waiver of
any preceding breach or violation by the other party of any term, condition, covenant of this
Agreement or any applicable law, ordinance or regulation.
19. COSTS AND ATTORNEY'S FEES
The prevailing party in any action brought to enforce the terms and conditions of
this Agreement, or arising out of the performance of this Agreement, may recover its reasonable
costs (including claims administration) and attorney's fees expended in connection with such
action.
20. CITY BUSINESS LICENSE/OTHER TAXES
CONTRACTOR shall obtain and maintain during the duration of this Agreement, a
CITY business license as required by the San Rafael Municipal Code. CONTRACTOR shall pay
any and all state and federal taxes and any other applicable taxes. CONTRACTOR's taxpayer
identification number is 94-3097242. and CONTRACTOR certifies under penalty of perjury that
said taxpayer identification number is correct.
21. APPLICABLE LAW
The laws of the State of California shall govern this Agreement.
IN WITNESS WHEREOF, the parties have executed this Agreement as of the day, month
and year first above written.
CITY OF SAN RAFAEL CONTRACTOR
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City Manager
ATTEST:
CiCI"erk�� .
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APPROV . , A M:
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City Attorney /
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WAManagement services- WorkFile\Finance- WorkFile\Agreement and Contracts\Professional Contracts\2001\HF&H contract
2001.doc
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HILTON FARNKOPF & HOBSON, LLC
Advisory Services to
— Municipal Management
2175 N. California Boulevard, Suite 990
Walnut Creek, California 94596
Telephone: 925/977-6950
Fax: 925/977-6955
www. hfh-consu Itants.com
March 8, 2001
Mr. Kenneth Nordhoff
Finance Director
City of San Rafael
1400 Fifth Avenue
San Rafael, CA 94915-1560
Mr. Alan Petrie
District Manager
Las Gallinas Sanitary District
300 Smith Ranch Road
San Rafael, CA 94903
Mr. Ned Ongaro
District Manager
Ross Valley Sanitary District
2000 Larkspur Landing Circle
Larkspur, CA 94939
EXHIBIT "A"
Ms. Jean Bonander
City Manager
City of Larkspur
420 Magnolia Avenue/City Hall
Larkspur, CA 94939
Mr. Rabi Elias
Director of Public Works
Town of Ross/Town Hall
P.O. Box 320
Ross, CA 94957
Mr. Jeff Rawles
Grants Manager
County of Marin
10 N. San Pedro Road, Suite 1022
San Rafael, CA 94903-4155
Review of Marin Sanitary Service's 2001 Rate Application
Dear Ms. Bonander and Messrs. Nordhoff, Petrie, Elias, Ongaro, and Rawles:
San Francisco
Newport Beach
Sacramento
Portland
In accordance with your request, we have prepared this engagement letter that describes
the scope of services, schedule, engagement team and fee estimate for performing a
review of Marin Sanitary Service's 2001 Rate Application (Application). We have
prepared this engagement letter based on our prior experience, the discussions that led to
our January 10, 2001 letter to Mr. Ken Nordhoff, and the directions received from Mr.
Nordhoff subsequent to the meeting of the Franchisors.
Scope of Services
Our scope of services is comprised of the following 14 tasks:
MAR 12 2001
L.,
recycled �, paper 1
Review of 2001 Rate Application
March 8, 2001
Page 2
HF&H will prepare for and meet with the Company's representatives (including
its officers, Controller and independent accountant) for a half-day to describe the
current procedures including the Application preparation and review process and
respond to any questions they may have. We believe this will be of assistance to
both the Company and Franchisors, due to the turnover of staff responsible for the
preparation and explanation of the Application.
2. HF&H will prepare for and facilitate up to two meetings of the Franchisors and
representatives of the Company to discuss various policy issues that will guide the
Application, review and adoption process. The matters that are anticipated to be
discussed at this meeting include but may not be limited to the following:
a. Overview of the Current Procedures and Results;
b. Concerns Regarding the Current Procedures and Results (including but not
limited to):
i. The frequency of rate adjustments
ii. The adequacy of historical changes in indices when faced with
uncharacteristic and volatile increases in costs (e.g., fuel expense)
iii. The consideration of rates and profit levels of comparable
companies
iv. The opportunity for communication between the Franchisors and
representatives of the Company, prior to the adoption of rates
v. Possible incentives to the Company for the cost effective operation
of services
vi. The allocation methodologies
vii. The rates charged by non -franchised to franchised operations
What matters related to the change in the current procedures will be made
or investigated? For those matters requiring further investigation, who
will be involved in their consideration? When will a decision be made on
whether to modify the current procedures to address these matters?
At the conclusion of these discussions and based on the direction received, HF&H
will prepare a corresponding scope of work and fee estimate related to its further
participation in these matters.
We anticipate that the adjustments to the current procedures may affect the
following tasks. Because we do not currently know what adjustments will be
agreed to and, therefore, what adjustments will be necessary, we have prepared
the remaining scope of work to be consistent with the current procedures.
3. HF&H will attend one meeting with the Franchisors and the Company to receive
the Company's Application and a presentation by the Company of the major
matters leading to any rate adjustments.
Review of 2001 Rate Application
March 8, 2001
Page 3
4. Upon receipt of the Application, HF&H staff will test the compliance of the
current Application to the current procedures as well as the consistency of the
current Application to the 1998 Application (the last detailed review). We will
seek explanations for any unusual findings and we will inform the Company in
writing of any matters that came to our attention that lead us to believe the
Application is either not in compliance or is inconsistent.
5. HF&H staff will test the mathematical accuracy of all of the tables contained in
the Application. We will seek explanations for any unusual findings and we will
inform the Company in writing of any matters that may come to our attention that
lead us to believe that the Application is not mathematically correct.
6. HF&H staff will test the logical consistency of the Application (e.g., consistency
of operating results or projections and corresponding expenses). We will seek
explanations for any unusual findings and we will inform the Company in writing
of any matters that may come to our attention that lead us to believe that the
Application is not logically consistent.
7. HF&H staff will reconcile the Application to the Company's most recent financial
statements. We will seek explanations for any unusual findings and we will
inform the Company in writing of any adjustments that may come to our attention
that may be necessary to reconcile the Application to the financial statements.
8. HF&H staff will review the Company's reported actual 1999 and 2000, estimated
2001 and projected 2002 revenues from services at current rates and fees using
sampling, analytical and comparative techniques. We will seek explanations for
any unusual findings, and we will inform the Company in writing of any
adjustments that may come to our attention that we may believe are necessary to
these estimated and projected revenues.
9. HF&H staff will review the Company's reported actual 1999 and 2000, estimated
2001 and projected 2002 expenses. We will perform detailed transaction testing
of certain expenses (e.g., Administrative, G&A, Related Party transactions with
MSS, Dues and Subscriptions, Travel and Entertainment, Promotion,
Contributions and Professional and Consulting). We will test other expenses for
reasonableness based on historical trends, consistency with operating data and
management's plans. We will seek explanations for any unusual findings and we
will inform the Company in writing of any adjustments that may come to our
attention that we may believe are necessary to these estimated and projected
expenses.
10. HF&H staff will calculate a reasonable profit using a 90.5 (or another operating
ratio if agreed to by the Franchisors and Company) operating ratio applied to the
Review of 2001 Rate Application
March 8, 2001
Page 4
projected expenses eligible for profit, as those projected expenses may be
-adjusted.
11. HF&H staff will calculate the difference between the projected revenue
requirement (expenses plus profit) and revenues at current rates, to determine the
amount of any rate adjustment for 2001.
12. HF&H staff will compare the actual results for 1999 and 2000 to those anticipated
when the rates were set using the indexed methodology and obtain and document
explanations from the Company of any variations.
13. HF&H staff will communicate our findings through the performance of the
following subtasks:
a. HF&H staff will meet once with the Company's officers, controller and
independent accountant to discuss the preliminary findings from our
review and receive additional information from the Company that may
revise our preliminary findings.
b. HF&H staff will draft a preliminary report, based on the results from the
above meeting, provide it to the Company's officers, controller and
independent accountant and then meet once to receive the Company's
comments and additional information that may revise our preliminary
draft report.
c. HF&H staff will draft a second report, based on the comments and
additional information received from the Company above, provide it to the
Franchisors, as well as the Company's officers, controller and independent
accountant and then meet once to receive comments and additional
information that may revise our second draft report.
d. Thereafter, HF&H staff will prepare a final report for distribution to the
Franchisors, as well as the Company's officers, controller and independent
accountant. (We will be available on a time and materials basis to attend
any of the board or council meetings of the Franchisors, as requested.)
14. HF&H will prepare detailed work plans, perform internal quality reviews of all
interim and final analysis and work products. Additionally, we will perform
administrative tasks associated with the engagement, such as progress reporting.
Schedule
Due to the need for some of the Franchisors to adopt rate adjustment no later than July,
we propose the following schedule. Given the scope of work and not having discussed
the matter with the Company, we believe this is an aggressive schedule and the actual
completion dates may be later.
Review of 2001 Rate Application
March 8, 2001
Page 5
Completion Date
Week Beginning
Activitv (Unless Otherwise Noted)
HF&H Review Meeting with Company (Task 1) March 28-30
HF&H Policy Meeting with Franchiors and Company (Task 2) April 1-15
Company Presentation of Application to Franchisors (Task 3) April 30
HF&H Preliminary Findings Meeting with Company (Task 13a) May 28
HF&H Preliminary Report Meeting with Company (Task 13b) June 11
HF&H Draft Report Meeting with Franchisors and Company June 25
HF&H Delivery of Final Report July 2
Engagement Team
We propose to assign the following HF&H staff members to this engagement. We have
briefly described below their qualifications and the role they will perform in the
engagement.
Robert Hilton — Enaaaement Director
Mr. Hilton, who is well known to the Franchisors and the Company, will be responsible
for the management of the engagement.
Mr. Hilton will be responsible for the satisfaction of the Franchisors and the Company
with our performance. In this capacity, he will:
• Prepare for and meet with the Company officers, controller and independent
accountant to review the current procedures, as described in Task 1;
• Prepare for and meet with the Franchisors and Company to review the matters, as
described in Task 2;
• Review the detailed work plans, prepared by Mr. Bice, our engagement manager,
to ensure that they comprehensively and thoroughly address the engagements
objectives;
• Monitor our performance against the work plan through status reports and
detailed reviews of work papers and interim work products;
• Direct the assignment of staff to ensure that resources are provided as proposed
and, if we should encounter delays, to provide additional staff to help keep the
engagement on schedule;
• Attend key meetings with the Franchisors and Company; and
• Present the results of our analysis to the Franchisors and Company.
Review of 2001 Rate Application
March 8, 2001
Page 6
Darrell Bice. CPA — Envaaement Manager
Darrell Bice is a Certified Public Accountant with more than 20 years of
accounting and auditing experience; 11 of which have been in the solid waste
industry. He has served as a division and corporate controller of a large regional
solid waste company in Southern California and has assisted many California
jurisdictions with the financial review of numerous solid waste management
companies including a number of Waste Management companies.
Mr. Bice has been involved in a range of financial analysis and rate review
engagements since joining HF&H. In the past four years he has assisted the
South Bayside Waste Management Authority and the cities of Anaheim, Beverly
Hills, Carlsbad, Hesperia, La Habra, Livermore, Long Beach, Palo Alto and
Union City with the financial review of various aspects of their contractor's solid
waste and recycling collection systems.
Mr. Bice will be responsible for the following:
• Day-to-day management of the engagement;
• Preparation for and attendance at all meetings with the City and the PASCO;
• Preparation of draft work plans and twice monthly status reports;
• Supervision of Mr. Luke in the performance of his tasks and the performance of
some of the analytical tasks; and
• Preparation of interim and final work products and participate in their
presentation.
Sterlina Luke — Associate Analvst
Sterling Luke has more than 15 years of experience as an accountant/ auditor.
He has supervised and performed financial and compliance auditing services to
government and the banking industry. Since joining HF&H, Sterling has been
involved in the cost of service and rate review for the South Bayside Waste
Management Authority, performed a revenue controls review for the same client,
performed a financial evaluation of five companies for the City of Livermore,
and was the lead auditor on our rate review for the City of Sunnyvale.
Mr. Luke will assist Mr. Bice with the gathering and analysis of data under his
direct supervision.
Review of 2001 Rate Application
March 8, 2001
Page 7
Fee Estimate
Our estimated professional fees plus out of pocket expenses for the scope of work
performed by the proposed staff total $70,000. We have presented below our fee and
time estimate by task and staff member.
Marin Sanitary Franchisors
Review of Marin Sanitary 2001 Application
Fee and Time Estimate by Task
Task
Hilton
Bice
Luke
Admin Total
1
Review Meeting with Company
8
2
Policy Meeting with Franchisors and Company
16
3
Presentation Meeting with Franchisors and Company
4
4
Compliance and Consistency Testing
2
8
8
5
Mathematical Accuracy Testing
2
12
6
Logical Consistency Testing
8
7
Reconciliation to Financial Statements
8
12
8
Revenue Testing
24
24
9
Expense Testing
60
60
10
Profit Calculation
1
11
Calculation of Necessary Rate Adjustments
8
8
12
Comparison of Actual to Projected Results
16
13
Communication of Findings
60
60
24
24
14
Engagement Management
48
16
8
Total Hours
134
151
88
32 405
Hourly Billing Rate $
225
$ 165
$ 120
$ 65
Total Professional Fees $30,150
$24,915
$10,560
$2,080 $67,705
Out -of -Pocket Expense
$ 2,295
Total Estimate Costs
$70,000
Review of 2001 Rate Application
March 8, 2001
Page 8
We sincerely appreciate the continued confidence you have expressed in HF&H and we
are committed to do our best to fulfill your objectives.
Should you have any questions or if you would like to schedule a presentation of this
proposal, please call me at 925/977-6952. As you are well aware and as we have
described above, it is very important that we proceed as quickly as possible to commence
this engagement.
Very truly yours,
HILTON FARNKOPF & //HOBSON, LLC
Robert D. Hilton, CMC
President
cc: Mr. Joseph Garbarino, Sr.
Mr. Joseph Garbarino, Jr.
Ms. Patty Garbarino
Ms. Mardelle Sarkela
S:\Clients\M FolderWarin Franchisors\2001\Rate Review Proposal.doc