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10-062.00 Financial Forensics: Law Enforcement Billing Dispute3 AMENDMENT TO AGREEMENT FOR PROFESSIONAL SERVICES Increasing funding for additional services Financial Forensicso 5285 SW Meadows Roa i S Suite 340 7 ` Lake Oswego, OR 97035 THIS AMENDMENT No. 3 is made to the Agreement for Professional Services dated August 19, 2008 by and between the City of Spokane Valley , a code City of the State of Washington, hereinafter "City" and Financial Forensics, hereinafter "Consultant" and jointly referred to as "Parties." Pursuant to Sections 1C, 3 and 18 of the Agreement, the Parties hereby agree to amend the Agreement as set forth in the attached Proposal and Detailed Scope of Work. These services will be tracked and billed on time and materials bases, and are subject to all of the conditions set forth in the original Agreement. The City agrees to pay Consultant up to $15,050 for additional services provided for this Amendment to the Agreement. Original contract amount ...................... ............................... $14,950.00 Amendment ...................................... ............................... $10,000.00 2 Amendment ................................. ............................... $25,000.00 Current Amendment ..................... $15,050.00 Amended Contract Amount ................... ............................... $65,000.00 The remainder of the Agreement will remain unchanged by this Amendment. A — IN WITNESS WHEREOF, the Parties have executed this Agreement this day of May, 2010. CITY OF SPOKANE VALLEY: Acting City Manager FINANCIAL FORENSICS: Darrell D. Dorrell, Owner Tax ID No .: REDACTED ATTEST: APPROVED AS TO FORM: 4 hristineinbridge, City Or ary Eg iskell, eputy City Attorney This document contains confidential tax information and has been redacted pursuant to RCW 82.32.330. You may petition for a review of our findings pertaining to any redacted or withheld documents pursuant to Spokane Valley Municipal Code (SVMC) 2.75.080; and obtain judicial review 60 ( D " O�Z pursuant to RCW 42.56.550. SCOPE OF SER VICES FOR SECOND AMENDMENT TO SER VICES AGREEMENT BETWEEN SPOKANE VALLEY AND FINANCIAL FORENSICS RELATING TO 2006 LA W ENFORCEMENT BILLING DISP UTE WITH SPOKANE CO UNTY 1. Review backup documents and materials provided by Washington State Auditor's Office that they used in drafting its letter dated June 15, 2009 regarding the alleged overbilling in the 2006 Law Enforcement contract between Spokane County and Spokane Valley. 2. Conference with Guy Cavender of the State Auditor's Office to discuss Cavender's conclusions with those reached by Financial Forensics. 3. Conference with City Attorney's Office regarding Financial Forensics' opinion dated November 13, 2008 and their meeting with Guy Cavender. 4. Possible presentation to City Council and staff. OFFICE OF THE CITY ATTORNEY S Pu°kan� jVal MICHAEL F. CONNELLY, CITY ATTORNEY CARY P. DRISKELL, DEPUTY CITY ATTORNEY 11707 East Sprague Ave Suite 103 ♦ Spokane Valley, WA 99206 509.688.0235 ♦ Fax: 509.688.0299 ♦ cityattorney@spokanevalley.org July 21, 2009 Darrell D. Dorrell Financial Forensics Kruse Woods 1 5285 SW Meadows Road, Suite 340 Lake Oswego, OR 97035 Re: 2nd Amendment to Contract Dated August 19, 2008 Dear Mr. Dorrell: The City of Spokane Valley would like to execute a 2nd Amendment with Financial Forensics to that agreement executed by the parties on August 19, 2008, concerning a billing dispute the City has with Spokane County in reference to its law enforcement interlocal agreement. The City proposes amending the contract by requesting that both parties sign this letter. This 2nd Amendment will add $25,000 to the total contract amount for services. The extra services include review of additional documents, travel, and preparation for meetings with City representatives and representatives of the Washington State Auditor's Office, as set forth in the attached SCOPE OF SERVICES FOR SECOND AMENDMENT TO SERVICES AGREEMENT BETWEEN SPOKANE VALLEY AND FINANCIAL FORENSICS RELATING TO 2006 LAW ENFORCEMENT BILLING DISPUTE WITH SPOKANE COUNTY. Upon execution, this letter will amend the Agreement for Professional Services as follows: 3. Compensation The original compensation amount was $14,950. The First Amendment increased the total contract amount $10,000 for a total of $24,950. The Second Amendment shall increase the total contract amount an additional $25,000. The City now agrees to pay the Consultant up to the amended amount of $49,950 as full compensation for everything furnished and done under this agreement in accordance with provisions outlined in the original scope of work, the scope of work for the P Amendment, and the scope of work attached for this 2nd Amendment. Time will continue to be billed on an hourly basis at the same rates set forth in the original contract, and the City will pay for actual time spent on this matter, plus expenses directly related to execution of this agreement. Original contract amount: $ 14,950 First Amendment (10- 22 -08): $ 10,000 Second Amendment (7- 21 -09) $ 25,000 Total Compensation $ 49,950 All other provisions in the original Agreement for Services executed by the parties remain unchanged by this 2nd Amendment. IN WITNESS WHEREOF, the parties have executed this 2nd Amendment to the Agreement this day of , 2009. CITY OF SPOKANE VALL Consultant: t David Mercier, City Manager Owner Tax ID No. REDACTED ATTEST: APPROVED AS TO FORM: K Bainbridge, City Clerk Office 4 the City Attorney This document contains confidential tax information and has been redacted pursuant to RCW 82.32.330. You may petition for a review of our findings pertaining to any redacted or withheld documents pursuant to Spokane Valley Municipal Code (SVMC) 2.75.080; and obtain judicial review pursuant to RCW 42.56.550. t OFFICE OF THE CITY ATTORNEY S CrF 0l&ne MICHAEL F. CONNELLY -CITY ATTORNEY p CARY P. DRISKELL - DEPUTY CITY ATTORNEY �1a11ey� 11707 East Sprague Avenue Suite 103 ♦ Spokane Valley WA 99206 509.688.0235 ♦ Fax: 509.688.0299 ♦ ci"tgn�,yC,,Fjar,� 7a� *,, rg October 14, 2009 OCT 9 2009 v Darrell D. Dorrell B y' Financial Forensics Kruse Woods 1 5285 SW Meadows Road, Suite 340 Lake Oswego, OR 97035 RE: Letter agreement regarding amendment to contract for services from October, 2008 Dear Mr. Dorrell: As you are aware, the City contracted with Financial Forensics on or about August 20, 2008, for forensic accounting consulting services related to the City's discussions with Spokane County regarding the 2006 law enforcement dispute. As you further recall, the City and Financial Forensics recognized the need to revise the original agreement in mid - October, 2008 to amend the scope of services based on information we learned from your initial work. This resulted in our working with you on drafting a "Scoping Statement & Budget Matrix — 2 nd Assignment ", dated October 22, 2008. The parties agreed by e-mail to utilize the attached "Scoping Statement & Budget Matrix — 2" Assignment" as the basis for an addendum to the original contract, and to treat that e -mail as the writing memorializing the addendum. A question arose recently internally where the formal contract addendum was located. In order to avoid confusion, l decided to do this letter agreement to more formally reflects the intent of the parties to execute the addendum from last year, including the scope of services and budget in the attached "Scoping Statement & Budget Matrix — 2 nd Assignment ". In light of the above, and if you are in agreement, please sign both originals of this letter agreement and return one to our office. Very truly yours, 7 Cary shell City Manager/Deputy City Manager /0 / /A lA5 Date e l D. Dorrell, cial Forensics TLS= E 11? Date If Cit Scoping Statement & Budget Ma Sco `in Statemenfltem ,Tasks to be-Com leted:. ` ',.. CommehWl?ossiblf Estimated Completion: 2 weeks from start date; Estimated Fees: NotJto ?000; Per 10/14/08 telecon with Cary and This will define the "as -is Morgan "existing methodology" is „ This will establish an anch� "Utilize the existing methodology that compri sed of: 1) original contract, 2) Settle & Adjust refinements made since inception, parties "should" agree. Col was actually used by the County for and 3) supporting documents, e.g. Budget, disagreements can then be "reconciliations" determining the City of Spokane Jail Rate Plan, et al. rough -cut t Valley law enforcement costs for necessary. 2006." Morgan indicated that we have all Output would consist of a h necessary documents with which we can linking contractual and doci complete this task, This will define the "shou "Determine the amount of cost Comparison of the "as -is" and "should be" conditions will isolate any double- recovery A dollar will represent any c recovery duplicated in jail rates and as the delta between "as -is" and "should portion of law enforcement law enforcement cost for 2006." be for 2006. NOTE: The amount will be aggregate delta and will nc disaggregate into discrete c "Determine the appropriate manner of correcting the double- recovery that can be easily applied to the This Item is partially dependent upon the This will not include specifi( existing methodology for the law ma nitude of any delta. suggestions or language. cit Scoping Statement & Budget Ma - Scoping Statement Item Tasks to be Completed Comments /Possible enforcement contract." This is a follow -on calculation based on the amount of double - recovery identified above "Determine the amount of the adjustment to the City of Spokane Valley law enforcement charges for 2006." This abbreviated version c, discussion, and can be rea Per 10/14/08 telecon with Cary and event that a mediation -rear Morgan this Item will be completed in required. "Develop a final report/conclusion outline format supported by brief schedules and/or exhibits. This includes attendance a that can be presented to the County work session in Spokane t( and utilized as testimony in a A copy can be given to the County to clarify contents, address qt mediation and /or court proceeding." permit their understanding of the approach This does not include actu and conclusions. Its structure will permit preparation associated wit) self - evident review by the County. mediation itself. The media report and contents would separate, follow -on engage End of Document AGREEMENT FOR PROFESSIONAL SERVICES Financial Forensics THIS AGREEMENT is made by and between the City of Spokane Valley, a code City of the State of Washington, hereinafter "City" and Financial Forensics, hereinafter "Consultant," jointly referred to as "parties." IN CONSIDERATION of the terms and conditions contained herein the parties agree as follows: 1. Work to Be Performed The Consultant will provide all labor, services and material to satisfactorily complete the attached Scope of Services. A. Administration The City Manager or designee shall administer and be the primary contact for Consultant. Prior to commencement of work, Consultant shall contact the City Manager or designee to review the Scope of Work, schedule and date of completion. Upon notice from the CityManager or designee, Consultant shall commence work, perform the requested tasks in the Scope of Work, stop work and promptly cure any failure in performance under this agreement. B. Representations The City has relied upon the qualifications of the Consultant in entering into this agreement. By execution of this agreement, Consultant represents it possesses the ability, skill and resources necessary to perform the work and is familiar with all current laws, rules and regulations which reasonably relate to the Scope of Work. No substitutions of agreed upon personnel shall be made without the written consent of the City. Consultant shall be responsible for the technical accuracy of its services and documents resulting therefrom, and City shall not be responsible for discovering deficiencies therein. Consultant shall correct such deficiencies without additional compensation except to the extent such action is directly attributable to deficiencies in City famished information. C. Modifications The City may modify this agreement and order changes in the work whenever necessary or advisable. The Consultant will accept modifications when ordered in writing by the City Manager or designee. Compensation for such modifications or changes shall be as mutually agreed between the parties. The Consultant shall make such revisions in the work as are necessary to correct errors or omissions appearing therein when required to do so by the City without additional compensation. 2. Term of Contract This Agreement shall be in full force and effect upon execution and shall remain in effect until completion of all contractual requirements have been met. Either party may terminate this Agreement by ten (10) days written notice to the other party. In the event of such termination, the City shall pay the Consultant for all work previously authorized and satisfactorily performed prior to the termination date. 3. Compensation The City agrees to pay the Consultant on a time and material basis, not to exceed $13,000.00 for forensic accounting services as described as Phase I in the attached Scope of Services. A management reserve fund of $1,950.00 is also hereby established for a total contract amount of $14,950 as M compensation for everything done under Phase I in the attached Scope of Services in this agreement. In Agreement for Professional Services with Financial Forensics Pagel of 5 the event the City requires additional services, a Phase H Scope of Work will be developed and the parties may elect to enter into a written addendum to this agreement for the additional work. 4. Payment The Consultant shall be paid monthly upon presentation of an invoice to the City. Applications for payment shall be sent to the City Clerk at the below stated address. The City reserves the right to withhold payment under this agreement which is determined in the reasonable judgment of the City Manager or designee to be noncompliant with the Scope of Work, City Standards, City ordinances and federal or state standards. 5. Notice Notice shall be given in writing as follows: TO THE CITY: TO THE CONSULTANT: Name: Christine Bainbridge, City Clerk Name: Darrell D. Dorrell Phone Number: (509)921 -1000 Phone Number: (503) 636 -7999 Address: 11707 East Sprague Ave, Suite 106 Address: Kruse Woods 1 Spokane Valley, WA 99206 5285 SW Meadows Road, Suite 340 Lake Oswego, Oregon, 97035 6. Applicable Laws and Standards The parties, in the performance of this agreement, agree to comply with all applicable Federal, State, local laws, ordinances, and regulations. 7. Relationship of the Parties It is understood, agreed and declared that the Consultant shall be an independent Consultant and not the agent or employee of the City, that the City is interested in only the results to be achieved, and that the right to control the particular manner, method and means in which the services are performed is solely within the discretion of the Consultant. Any and all employees who provide services to the City under this agreement shall be deemed employees solely of the Consultant. The Consultant shall be solely responsible for the conduct and actions of all employees under this agreement and any liability that may attach thereto. 8. Ownership of Documents All drawings, plans, specifications, and other related documents prepared by the Consultant under this agreement are and shall be the property of the City, and maybe subject to disclosure pursuant to RCW 42.56 or other applicable public record laws. 9. Records The City or State Auditor or any of their representatives shall have full access to and the right to examine during normal business hours all of the Consultant's records with respect to all matters covered in this contract. Such representatives shall be permitted to audit, examine and make excerpts or transcripts from such records and to make audits of all contracts, invoices, materials, payrolls and record of matters covered by this contract for a period of three years from the date final payment is made hereunder. 10. Insurance Consultant shall procure and maintain for the duration of the Agreement insurance against claims for injuries to persons or damage to property which may arise from or in connection with the performance of the work hereunder by the Consultant, its agents, representatives, or employees. Consultant's maintenance of insurance as required by the agreement shall not be construed to limit the liability of the Consultant to the coverage provided by such insurance, or otherwise limit the City's recourse to any remedy available at law or in equity. Agreement for Professional Services with Financial Forensics Page 2 of 5 Consultant shall obtain insuran of the types described below: A. Automobile Liability insurance covering all owned, non - owned, hired and leased vehicles. Coverage shall be written on Insurance Services Office (ISO) form CA 00 01 or a substitute form providing equivalent liability coverage. If necessary, the policy shall be endorsed to provide contractual liability coverage. The automobile liability policy shall have a minimum combined single limit forbodily injury and property damage of $1,000,000 per accident B. Commercial General Liability insurance shall be written on ISO occurrence form CG 00 O1 and shall cover liability arising from premises, operations, independent contractors and personal injury and advertising injury. The City shall be named as an insured under the Consultant's Commercial General Liability insurance policy with respect to the work performed for the City. The commercial general liability insurance policy shall be written with limits no less than $1,000,000 per claim and $2,000,000 policy aggregate limit. C. Workers' Compensation coverage as required by the Industrial Insurance laws of the State of Washington, as applicable to this agreement. D. Professional Liability insurance appropriate to the Consultant's profession, with limits no less than $1,000,000 per claim and $1,000,000 policy aggregate limit. The insurance policies are to contain, or be endorsed to contain, the following provisions for automobile liability, professional liability, and commercial general liability insurance: A. The Consultant's insurance coverage shall be primary insurance as respect the City. Any insurance, self - insuran or insurance pool coverage maintained by the City shall be excess of the Consultant's insurance and shall not contribute with it. B. The Consultant's insurance shall be endorsed to state that coverage shall not be cancelled by either party, except after thirty (30) days prior written notice by certified mail, return receipt requested, has been given to the City. Insurance is to be placed with insurers with a current A.M. Best rating of not less than ANII. Consultant shall furnish the City with original certificates and a copy of the amendatory endorsements, including but not necessarily limited to the additional insured endorsement, evidencing the insurance requirements of the Consultant before commencement of work. 11. Indemnification and Hold Harmless Each party shall indemnify and hold the other, its officers, employees, agents and volunteers harmless from and against any and all claims, demands, orders, decrees or judgments for injuries, death or damage to any person or property arising or resulting from any negligent act or omission on the part of said party or its agents, employees or volunteers in the performance of this Agreement. Agreement for Professional Services with Financial Forensics Page 3 of 5 12. Waiver No officer, employee, agent or other individual acting on behalf of either party has the power, right or authority to waive any of the conditions or provisions of this agreement. No waiver in one instance shall be held to be waiver of any other subsequent breach or nonperformance. All remedies afforded in this agreement or by law, shall be taken and construed as cumulative, and in addition to every other remedy provided herein or by law. Failure of either party to enforce at any time any of the provisions of this agreement or to require at any time performance by the other party of any provision hereof shall in no way be construed to be a waiver of such provisions nor shall it affect the validity of this agreement or any part thereof. 13. Assignment and Delegation Neither party shall assign, transfer or delegate any or all of the responsibilities of this agreement or the benefits received hereunder without fast obtaining the written consent of the other party. 14. Subcontracts Except as otherwise provided herein, the Consultant shall not enter into subcontracts for any of the work contemplated under this agreement without obtaining prior written approval of the City. 15. Confidentiality Consultant may from time to time receive information which is deemed by the City to be confidential. Consultant shall not disclose such information without the express written consent of the City or upon order of a Court of competent jurisdiction. 16. Jurisdiction and Venue This Contract is entered into in Spokane County, Washington. Venue shall be in Spokane County, State of Washington. 17. Cost and Attorney's Fees In the event a lawsuit is brought with respect to this Agreement, the prevailing party shall be awarded its costs and attorney's fees in the amount to be determined by the Court as reasonable. Unless provided otherwise by statute, Consultant's attorney fees payable by the City shall not exceed the total sum amount paid under this agreement. 18. Entire Agreement This written agreement constitutes the entire and complete agreement between the parties and supercedes any prior oral or written agreements. This Agreement may not be changed, modified or altered except in writing signed by the parties hereto. 19. Anti- kickback No officer or employee of the City, having the power or duty to perform an official act or action related to this Agreement shall have or acquire any interest in this Agreement, or have solicited, accepted or granted a present or future gift, favor, service or other thing of value from any person with an interest in this Agreement. 20. Business Registration Consultant endeavors to comply with City business registration requirements prior to completion of the work identified in the Scope of Services. 21. Severability If any section, sentence, clause or phrase ofthis Agreement should be held to be invalid for any reason by a court of competent jurisdiction, such invalidity shall not affect the validity of any other section, sentence, clause or phrase of this Agreement. 22. Exhibits Exhibits attached and incorporated into this agreement are: 1. Scope of services 2. Insurance Certificates Agreement for Professional Services with Financial Forensics Page 4 of 5 IN WITNESS WHEREOF, the parties have executed this Agreement this / day of Lm , 2008. CITY O- OKANE VALLEY: Consultant: W , " 11 �e 1 6/ W -16 AT�'a� David d M er, City anager - Tax ID No._ REDACTED AT 5 Christine Bainbridge, City Clerk APPROVED AS TO FORM: Office t City Attorney This document contains confidential tax information and has been redacted pursuant to RCW 82.32.330. You may petition for a review of our findings pertaining to any redacted or withheld documents pursuant to Spokane Valley Municipal Code (SVMC) 2.75.080; and obtain judicial review pursuant to RCW 42.56.550. Agreement for Professional Services with Financial Forensics Page 5 of 5 City of Spokane Valley Spokane County — Law Enforcement Contract Settle and Adjust for 2006 August 20, 2008 _ _ —_ . - _ TASK HOURSIRANGE° ., . - TARGET . COMMENTS'._ _. Overall Objective: Deliver one 2 -hour (approx.) work session to a composite group of City of Spokane Valley and Spokane County representatives the findings and observations regarding an analysis of the Law Enforcement Services contract rate. Have already conducted preliminary pre - contract interviews with Dave Mercier, Cary Driskell and Mike Jackson; more detailed interview with Morgan Koudelka. Expect continuing detailed conversation City of Spokane Valley with Morgan and high -level interviews with Cary, Dave and Mike. Possible additional targets include: Ken Thompson, Fin. & Adm. Interviews (16 -30 hours) Target group consists of: High-Level Interviews: Marshall Farnell, CEO Downs Paul Greg Connor, Undersheriff Jim Emacio, Chief Civil Deputy Spokane County Prosecutor Detailed Interviews: Devra Brown Nancy Spears Kelly Rueff Page 1 of 3 City of Spokane Valley Spokane County — Law Enforcement Contract Settle and Adjust for 2006 August 20, 2008 TASK HOURS'RANGE '. TARGET '•• - 'COMMENTS• In our possession: Correspondence trail, dating from Morgan's March 9, 2007 letter through the July 25, 2008 letter from Dave Mercier. Also, Morgan's PowerPoint outline of his findings. City of Spokane Valley Law Enforcement Services and Jail Services Contracts from 2003 and 2006, Data Collection respectively. (4 -12 hours) Jail Rate Plan Sheriffs Cost Plan Pertinent correspondence within the timeframe above. Spokane County Kelly Rueffs 1 -page analysis, Jail Distribution of Costs for 2007, Jail Housing for 2006 and Daily Housing Rate for 2005. Confirmation of definitions, standards, et al. Data Validation (8 -16 hours) City of Spokane Valley Validation and confirmation (including collection of source documents) tracing to pertinent supporting documents. Page 2 of 3 City of Spokane Valley Spokane County — Law Enforcement Contract Settle and Adjust for 2006 August 20, 2008 TASKI' HOURSiRANGE , ',. TARGET: ... - - .COMMENTS._ - Confirmation of definitions, standards, et al. Spokane County Validation and confirmation (including collection of source documents) tracing to pertinent supporting documents. City of Spokane Valley Corroboration of findings and observations with selected parties. Data Validation (inclusive) Spokane County Corroboration of findings and observations with selected parties. Delivery of findings and observations and All -Hands Work Session (12 -20 hours incl. prep) A 2 -hour work session (approx.) comprised of key representatives from open discussion. Written findings /conclusions delivered to (Target Date: Sept. 19, 2008) both the City and the County. City Page 3of3 DATE (MM/DD/YYYY) CERTIFICATE OF LIABILITY INSURANCE 08/18/2008 THIS CERTIFICATE IS ISSUED AS A MATTER OF INFORMATION ELSON, AGENT STATE FARM INS ONLY AND CONFERS NO RIGHTS UPON THE CERTIFICATE SW MEADOWS RD STE 164 HOLDER. THIS CERTIFICATE DOES NOT AMEND, EXTEND OR ALTER THE COVERAGE AFFORDED BY THE POLICIES BELOW. OSWEGO, OR 97035 INSURED DARRELL & CYNTHIA DORRELL DBA FINANCIAL FORENSICS 873 COUNTRY COMMONS LN LAKE OSWEGO, OR 97034 I INSURERS AFFORDING COVERAGE NAIC # INSURER A State Farm Mutual Automobile insurance Company 25178 INSURER B: COVERAGES THE POLICIES OF INSURANCE LISTED BELOW HAVE BEEN ISSUED TO THE INSURED NAMED ABOVE FOR THE POLICY PERIOD INDICATED. NOTWITHSTANDING ANY REQUIREMENT, TERM OR CONDITION OF ANY CONTRACT OR OTHER DOCUMENT WITH RESPECT TO WHICH THIS CERTIFICATE MAY BE ISSUED OR MAY PERTAIN, THE INSURANCE AFFORDED BY THE POLICIES DESCRIBED HEREIN IS SUBJECT TO ALL THE TERMS, EXCLUSIONS AND CONDITIONS OF SUCH POLICIES. AGGREGATE LIMITS SHOWN MAY HAVE BEEN REDUCED BY PAID CLAIMS. INSR 1100' TYPE OF INSURANCE POLICY NUMBER POUCYEFFECTIVE POLICYEXPIRATION I T12 D D DA LIMITS GENERALLIABILITY EACH OCCURRENCE $ COMMERCIAL GENERAL LIABILITY PREMISES eoccurence S CLAIMS MADE Fl OCCUR MED EXP (An one person $ PERSONAL 8 ADV INJURY S GENERALAGGREGATE S GEN'L AGGREGATE LIMIT APPLIES PEP, PRODUCTS- COMPlOPAGG $ POLICY PRO- LOC AUTOMOBILE LIABILITY 216 2825- D27.371 8r 4127/08 10/27/08 COMBINED SINGLE LIMIT $ ANY AUTO 278 ?651- E02 -37G 8 & (Ea accident) BODILY INJURY $ 1,000.000.00 ALL OWNED AUTOS 512108 11/2/08 SCHEDULED AUTOS (Per person) BODILY INJURY $ 1,000,000.00 HIRED AUTOS NON -OWNED AUTOS (Per accident) PROPERTYDAMAGE t 1,000,000.00 X 2005 FORD EXPED X 2007 FORD EDGE (Per accident) GARAGE LIABILITY AUTO ONLY - EA ACCIDENT $ OTHER THAN EA ACC $ ANY AUTO S AUTO ONLY: AGG EXCESSIUMBRELLA LIABI LITY EACH OCCURRENCE $ AGGREGATE $ OCCUR FI CLAIMS MADE S t DEDUCTIBLE S RETENTION $ S OTH- WORKERS COMPENSATION AND OR IMIT FR E.L. EACH ACCIDENT t EMPLOYERS' LIABILITY ANY PROPRIETOR/PARTNER/EXECUTIVE OFFICER/MEMBEREXCLUDED? E.L. DISEASE - EAEMPLOYE $ E.L.DISEASE- POLICY LIMIT S If yyes, descdbe undo SPECU\LPROVISIONSbelow OTHER DESCRIPTION OF OPERATIONS / LOCATIONS/ VEHICLES/ EXCLUSIONS ADDED BY ENDORSEMENT/ SPECIAL PROVISIONS ADDITIONAL INSURED: THE CITY OF SPOKANE VALLEY 11707 EAST SPRAGUE AVE STE 106 SPOKANE VALLEY, WA 99206 C ERTIF FGA 1 t nUL.LJ tK THE CITY OF SPOKANE VALLEY SHOULD ANY OF THEASOVE DESCRIBED POLICIES BE CANCELLED BEFORETHE EXPIRATION ATTN: CHRISTINE BAINBRIDGE, CITY CLERK DATE THEREOF, THE ISSUING INSURER WILL ENDEAVOR TO MAIL 30 DAYS WRITTEN 11707 EAST SPRAGUE AVE STE 106 NOTICE TO THE CERTIFICATE HOLDER NAMED TO THE LEFT, BUT FAILURE TO DO SO SHALL IMPOSE NO OBLIGATION OR LIABILITY OF ANY KIND UPON THE INSURER ITS AGENTS OR SPOKANE VALLEY, WA 99206 oaooFSPMrATrvES_ AUTHORIZED I ACORD 25 © ACORD CORPORATION 1988 CERTIFICATE OF INSURANCE at ® STATE FARM FIRE AND CASUALTY COMPANY, Bloomington, Illinois STATE FARM ❑ STATE FARM GENERAL INSURANCE COMPANY, Bloomington, Illinois ❑ STATE FARM FIRE AND CASUALTY COMPANY, Scarborough, Ontario ❑ STATE FARM FLORIDA INSURANCE COMPANY, Winter Haven, Florida rNSURANC� ❑ STATE FARM LLOYDS, Dallas, Texas insures a owing policyholder for the coverages indicated below: Name of policyholder DARRELL DARRELL Address of policyholder DNA FINANCIAL FORENSICS Location of operations 5285 SW MEADOWS RD STE 340 LAKE OSWEGO, OR 97035 Description of operations The policies listed below have been issued to the policyholder for the policy periods shown. The insurance described in these policies is subject to all the terms exclusions, and conditions of those policies. The limits of liability shown may have been reduced by any paid claims. AMENDS, EXTENDS OR ALTERS THE COVERAGE APPROVED BY ANY POLICY DESCRIBED HEREIN. If any of the described policies are canceled before its expiration date, State Farm will try to mail a written notice to the certificate holder 30 days before Name and Address of Certificate Holder cancellation. If however, we fail to mail such notice, no obligation or liability will be imposed on State THE CITY OF SPOKANE VALLEY Farm or its agents or representatives. 11707 EAST SPRAGUE AVE STE 106 4 SPOKANE VALLEY, WA 99206 hj Signature f Authorized Representative AGENT 8/18/08 Title Date Agent's Code Stamp AFO Code F494 558 -994 a.3 04 -1999 Printed in U.S.A. POLICY PERIOD LIMITS OF LIABILITY POLICY NUMBER TYPE OF INSURANCE Effective Date ; Expiration Date (at beginning of policy period) Comprehensive BODILY INJURY AND 97 -CS- 7065 -3 Business Liability 7/27/08 7/27/09 ------------- - - - - -- PROPERTY DAMAGE - - --- --------- - - - - - -- This insurance includes: ----------------------------------------------- ® Products - Completed Operations ❑ Contractual Liability ❑ Underground Hazard Coverage Each Occurrence $2,000,000 ❑ Personal Injury ❑ Advertising Injury General Aggregate $4,000,000 ❑ Explosion Hazard Coverage ❑ Collapse Hazard Coverage Products — Completed $4,000,000 ❑ Operations Aggregate POLICY PERIOD BODILY INJURY AND PROPERTY DAMAGE EXCESS LIABILITY Effective Date I Expiration Date (Combined Single Limit) ❑ Umbrella Each Occurrence $ ❑ Other m. RM NELSON, AL nt'. ATUTORY $ TU STATE FARM iINSU%,"CE .. ,, i INJURY 5285 Nieadow519 Ste 164 Workers' Compensate Lake Oswego, OR .97035 and Employers Liabil'i :ident $ 5031684.4008 phone ,`ach Employee $ Disease - Policy Limit $ POLICY PERIOD LIMITS OF LIABILITY POLICY NUMBER TYPE OF INSURANCE Effective Date ; Expiration Date (at beginning of policy period) , THE CERT IFICATE OF INSURANCE IS NOT A CONTRACT OF INSURANCE AND NEITHER AFFIRMATIVELY NOR NEGATIVELY AMENDS, EXTENDS OR ALTERS THE COVERAGE APPROVED BY ANY POLICY DESCRIBED HEREIN. If any of the described policies are canceled before its expiration date, State Farm will try to mail a written notice to the certificate holder 30 days before Name and Address of Certificate Holder cancellation. If however, we fail to mail such notice, no obligation or liability will be imposed on State THE CITY OF SPOKANE VALLEY Farm or its agents or representatives. 11707 EAST SPRAGUE AVE STE 106 4 SPOKANE VALLEY, WA 99206 hj Signature f Authorized Representative AGENT 8/18/08 Title Date Agent's Code Stamp AFO Code F494 558 -994 a.3 04 -1999 Printed in U.S.A. 51 (Policy Provisions: WC 00 00 00 A) TN INFORMATION PAGE WEG WORKERS COMPENSATION AND EMPLOYERS LIABILITY POLICY INSURER: HARTFORD ACCIDENT AND INDEMNITY COMPANY HARTFORD PLAZA, HARTFORD, CONNECTICUT 06115 NCCI Company Number: 10448 Company Code: 5 Ln 0 0 0 Ln m w r N Co 0 Ln POLICY NUMBER: 76 WEG TN9151 Previous Policy Number: 176 WEG TN9151 HOUSING CODE: 76 1. Named Insured and Mailing Address DARRELL DORRELL PC DBA (No., Street, Town, State, Zip Code) FEIN Number: 931280180 State Identification Number(s): UIN: 5285 SW MEADOWS RD #3.40 LAKE OSWEGO, OR 97035 The Named Insured is: CORPORATION Business of Named Insured: ACCOUNTING & AUDITING SERVICES Other workplaces not shown above: 5285 SW MEADOWS RD #340 LAKE OSWEGO OR 97035 2. Policy Period: From 01/09/08 To 01/09/09 12:01 a.m., Standard time at the insured's mailing address. Producer's Name: PAYCHE% AGENCY INC 30B FARMINGTON AVE FARMINGTON, CT 06032 Producer's Code: 210705 Suffix LARS RENEWAL 01 (SEE ENDT) Issuing Office: THE HARTFORD 308 FARMINGTON AVE FARMINGTON CT 06032 (877) 287 -1312 Total Estimated Annual Premium: $586 Deposit Premium: Policy Minimum Premium: $350 OR (INCLUDES INCREASED LIMIT MIN. PREM. ) Audit Period: ANNUAL Installment Term: The policy is not binding unless countersigned by'o''ur authorized representative. 0 Countersigned by ' � 12/01/07 Authorized Representative Date Form WC 00 00 01 A (1) Printed in U.SA. Page 1 (Continued on next page) Process Date: 12/01/07 Policy Expiration Date: 0 1 / 09 / 09 ORIGINAL PAGE (Continued) Policy Number: 76 WEG TN9151 !rs Compensation Insurance: Part one of the policy applies to the Workers Compensation Law of the listed here: OR B. Employers Liability Insurance: Part Two of the policy applies to work in each state listed in Item 3.A. The limits of our liability under Part Two are: Bodily injury by Accident $500,000 each accident Bodily injury by Disease $500,000 policy limit Bodily injury by Disease $500,000 each employee C. Other States Insurance: Part Three of the policy applies to the states, if any , listed here: cn o ALL STATES EXCEPT ND, OH, WA, WV, WY, AND STATES DESIGNATED IN ITEM 3.A. OF THE INFORMATION PAGE. r ° , D. This policy includes these endorsements and schedule: C> WC 00 01 13 WC 00 03 08 WC 00 04 21A WC 00 04 22 WC 99 03 OOB ,Ln SEE ENDT 4. The premium for this policy will be determined by our Manuals of Rules, Classifications, Rates and Rating Plans. All information required below is subject to verification and change by audit. cv Premium Basis Ln Classifications Total Estimated Rates Per Estimated Code Number and Annual $100 of Annual Description Remuneration Remuneration Premium 8810 135,700 .23 312 °— DRAFTING EMPLOYEES TOTAL ESTIMATED ANNUAL STANDARD PREMIUM 312 EXPENSE CONSTANT (0900) 180 OR WC ADMINISTRATIVE FUND 4.6000 PERCENT 26 FOREIGN TERRORISM (9740) 135,700 .030 41 DTEC (9741) 135,700 .020 27 TOTAL ESTIMATED ANNUAL PREMIUM 586 i E= Total Estimated Annual Premium: $586 Deposit Premium: Policy Minimum Premium: $350 OR (INCLUDES INCREASED LIMIT MIN. PREM.) Interstate /intrastate Identification Number: NAICS: Labor Contractors Policy Number: SIC: 8721 UIN: NO. OF EMP: 000006 Form WC 00 00 01 A (1) Printed in U.S.A. -Page 2 Process Date: 12/01/07 Policy Expiration Date: 01/09/09 P.O. Box 10354/2 NATIONAL INSURANCE COMPANY GeneralSt T ..r- Stamford, Connecticut 06904 ACCOUNTANTS PROFESSIONAL LIABILITY INSURANCE POLICY DECLARATIONS PAGE This is a claims made and reported policy. Please read this policy and all endorsements and attachments carefully. Policy Number: NJA948046D 1. NAMED INSURED: MAILING ADDRESS: Darrell Dorrell PC dba Financial Forensics 5285 SW Meadows Road Ste 340 Lake Oswego, OR 97035 Renewal of Number: NJA948046C 2. POLICY PERIOD: Inception Date: 02/242008 Expiration Date: 02/24/2009 Effective 12:01 a.m. Standard Time at the mailing address of the Named Insured. 3. LIMIT OF LIABILITY: Each Claim: $ 1,000,000 Aggregate: $ 1,000,000 4. CLAIM EXPENSES: b. Have a separate limit of liability. 5. DEDUCTIBLE: Each Claim: $ 15,000 a. The deductible amount specified above applies only to Damages. 6. PREMIUM: $ 8,748.00 7. RETROACTIVE DATE: 02/24/2000 f' If a date is indicated, this insurance will not apply to any regular act, error, omission or personal injury which occurred before such date. 8. ENDORSEMENTS: This policy is made and accepted such to the printed conditions in this policy together with the provisions, stipulations and agreements contained in the following form(s) or endorsement(s). GSN -06-AC -130 (082003) GSN -06 PL -8530R (042003) GSN -07 -PL -375 (022006) 9. MANAGING AGENT Herbert H. Landy Insurance Agency, Inc. 75 Second Avenue, Suite 410 Needham, Massachusetts 02494 -2876 Producer Code: 00026230 Date: 03/052008 ___... _... _ ......... __.._ ...... .... .__ Authorized Representative Class Code: 73102 SLA#: GSN -06 -AC -730 (03/2004)