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08-100.00 Financial Forensics: Law Enforcement Billing DisputeM Ln O 0 0 Ln rnzz Ea N 0 0 Ln 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 POLICY NUMBER: 176 WEG TN9151 Previous Policy Number: 176 WEG TN9151 HOUSING CODE: 76 Named Insured and Mailing Address: DARRELL DORRELL PC DBA (No., Street, Town, State, Zip Code) FEIN Number: REDACTED State Identification Number(s): UIN: 5285 SW MEADOWS RD #340 LAKE OSWEGO, OR 97035 The Named Insured is: CORPORATION Business of Named Insured: ACCOUNTING & AUDITING SERVICES Otherworkplaces 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: PAYCHEX AGENCY INC 308 FARMINGTON AVE FARMINGTON, CT 06032 Producer's Code: 210705 t , Suffix LARS RENEWAL 01 (SP.P. -PWT)T 1 c v � fC = o > v � v _ c c ro Y .0 •ia o � L n � on 0 � o L � � Z o o 00 o o L o N p Ln U 6 Ln O N > N o � Issuing Office: THE HARTFORD Q o ° 308 FARMINGTON AVE °a FARMINGTON CT 06032 s E L (B77) 287 -1312 s } Q 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 our authorized representative. Countersigned by ` 1 ` i` ` 12/01/07 Authorized Representative Date Form WC 00 00 01 A (1) Printed in U.S.A. Page 1 (Continued on next page) Process Date: 12/01/07 Policy Expiration Date: 01/09/09 ORIGINAL 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 shill contact the City Manager or designee to review the Scope of Work, schedule and date of completion. Upon notice from the City Manager 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 S 14,950 as fuU compensation for everything done under Phase I in the attached Scope of Services in this agreement. In Agreement for Professional Services with Financial Forensics Page I of 5 C08 -100 the event the City requires additional services, a Phase II 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: T T FI CI _ : 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: Knee 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 Docuwents. 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 insurance 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 for bodily injury and property damage of $1,000,000 per accident B. Commercial General Liability insurance shall be written on ISO occurrence form CG 00 01 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 S2,000,000 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 - insurance, 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 A:VQ. 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 first 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 he 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 futwe 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 �'L IN WITNESS WHEREOF, the parties have executed this Agreement this / day of AL'o's7— , 2008. CITY F SPOKANE VALLEY: Consultant: David Me� i , City Manager er Tax ID No. , - BEDAQTED_ ATTES i Christine Bainbridge, City Clerk I APPROVED AS TO FORM: Office of thg4ity Attorne 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 (HOURS RANGE ) I TARGET I 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. City of Spokane Valley Expect continuing detailed conversation 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 Farrell, CEO Downs Paul Greg Connor, Undersheriff Spokane County Jim Emacio, Chief Civil Deputy 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 Rueff's 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 TASK (HOURS RANGE) 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 findingstconclusions delivered to (Target Date: Sept. 19, 2008) both the City and the County. City Page 3 of 3 ACORD CERTIFICATE OF LIABILITY INSURANCE Dos/1812008 ' PR dZeAl IARM THIS CERTIFICATE IS ISSUED AS A MATTER OF INFORMATION ELSON, AGENT STATE FARM INS ONLY AND CONFERS NO RIGHTS UPON THE CERTIFICATE 1 0 5 W MEADOWS RD STE 164 HOLDER. THIS CERTIFICATE DOES NOT AMEND, EXTEND OR 613pT3 ALTER THE COVERAGE AFFORDED BY THE POLICIES BELOW. INSUR ►f( OSWEGO, OR 97038 GENERAL LIABILITY INSURERS AFFORDING COVERAGE NAIC 9 INSURED IN URERA: State Farm TAUtual Automo60o lmwance Core.pany 15178 S DARRELL & CYNTHIA DORRELL CQNI!-ERCIAL GENERAL LIABILITY DBA FINANCIAL FORENSICS INSURER 3: MED EXP ane perun S 873 COUNTRY COMMONS LN INSURER C: CLAIIAS MADE F-1 OCCUR LAKE OSWEGO, OR 97034 LNSURERD: $ INSURER E: COVERAGES THE POLICIES OF INSURANCE LISTED BELOW HAVE BEEN ISSUED TO THE INSURED NAMED ABOVE FOR THE POUCY PERIOD INDICATED. NOTWITHSTANDING ANY REQUIRFSdENT. TERM OR CONOrrION OF ANY CONTRACT OR OTHER OOCUMENT 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 CLAUAS. INSH tTQ DO' POLICY NUMB EA POLICY EFFECTIVE POUCY EXPIRATION ,M 613pT3 GENERAL LIABILITY EACH OCCURRENCE S DAMAGE TO RENTED EMISGS a ocnua S CQNI!-ERCIAL GENERAL LIABILITY MED EXP ane perun S CLAIIAS MADE F-1 OCCUR PERSONAL d ADV ItIJURY $ GENERAL AGGREGATE f GEN'L AGGREGATE LIMIT APPLIES PER: PRODUCTS.COMPrOPAGO S POLICY PRO- LOC AUTOMOBILE LIABILITY ANY AUTO 216 2825 -027 -371 & 2787681- E02 -37G 4/27108 & 10/27/08 & COMBINED SINGLE LIMIT (En ocalarAl = 3000.Y INJURY (Perpersan) S 1,000,000.00 ALL OWNED AUTOS SCHEDULED AUTOS 5 12108 1112/08 BODI Y;RY S 1,000,000.00 HIREOAUTOS NON•O'MNED AUTOS PROPERTYDAALIGE (Peracceerq S 1,000,000.00 2005 FORD EXPED X 2007 FORD EDGE GARAGELIABILITY AUTO ONLY - EA ACCIDENT $ OTHER THAN EA ACC S ' ANY AUTO S _ AUTO ONLY: AGG EXCESSIUNBRELLA LIABILITY EACH OCCURRENCE S AGGREGATE $ OCCUR CLAIMS MADE S $ DEDUCTIBLE S RETENTION S V!C STATU• OTH- WORKERS COMPENSATION AND E.L. EACH ACCIDENT t EMPLOYERS' LIABILITY ANY PROP W tTORPARTT: ERfI=CUJT VE WFICERIMENZEREXCLUDED? F L DISEASE - EA EMPLOYEO S E.L. DISEASE • POLICY LLNrr I S V ye3. descibe under SPECIAL PROVISIONS balaw OTHER DESCRIPTION OF OPERATIONS I LOCATIONS/ VEHICLES I EXCLUSIONS ADDED BY ENDORSEMENT I SPECIAL PROVISIONS ADDITIONAL INSURED: THE CITY OF SPOKANE VALLEY 11707 EAST SPRAGUE AVE STE 106 SPOKANE VALLEY, WA 99206 CERTIFICATE HQLQEK L PkN{rcL L.K I IUJI THE CITY OF SPOKANE VALLEY ATTN: CHRISTINE BAINBRIDGE, CITY CLERK 11707 EAST SPRAGUE AVE STE 106 SPOKANE VALLEY, WA 99206 ACORD 25 (2001/08) SHOULD ANY OF THE ABOVE DESCRIBED POLICIES BE CANCELLED BEFORE THE EXPIRATION DATE THEREOF, THE ISSUING INSURER WILL ENDEAVOR TO MAIL 30 DAYS WRITTEN NOTICE TO THE CERTIFICATE HOLDER NAMED TO THE LEFT, BUT FAILU RP TO DO SO SHALL IMPOSE NO OBUOATION OR LIABILITY OF ANY KIND UPON THE INSURER ITS AGES75 OR O ACORD CORPORATION 1988 CERTIFICATE OF INSURANCE at ® STATE FARM FIRE AND CASUALTY COMPANY, Bloomington, Illinois STATE #ARM ❑ STATE FARM GENERAL INSURANCE COMPANY, Bloomington, Illinois -01 ❑ STATE FARM FIRE AND CASUALTY COMPANY, Scarborough, Ontario ® ❑ STATE FARM FLORIDA INSURANCE COMPANY, Winter Haven, Florida INSURANCE :l El STATE FARM LLOYDS, Dallas, Texas insures the Toi lowing policyholder for the coverages indicated below- Name of policyholder DARRELL DORRELL Address of policyholder DNA FINANCIAL FORENSICS Location of operations 5285 SW MEAD(N)S 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 S?RAGUE AVE STE 106 SPOKANE VALLEY, WA 99206 Signature f Authorized Representative AGENT 2 /18/08 Title Date Agent's Code Stamp AFO Code F999 558 -e9. a.3 04.1999 Prsntedtn 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- 7085 -3 Business Uabili .. 7/27/06 7/27/09 .•- PROPERTY DAMAGE - - - --- -- This insurance includes: . ......---- -- -- -- --------- Products - Completed Operations ❑ Contractual Liability ❑ Underground Hazard Coverage Each Occurrence $2,000,000 ❑ Personal Injury I❑ 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 Expiration Date (Combined Single Limit) ❑ Umbrella Each Occurrence $ ❑ Other ... , - $ - JIM NELSON; Agents --' V ,ATUTORY STATE FARMYNSURANCE o9 jDILY INJURY 5285 ivieadows Rd,• Stc 164 Workers' Compensat6 Lake Osir"ego;;OR -97035 and Employers LiabiG� dent $ 503:694.4008 phone y, ; :.,; _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 CERTIFICATE 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 S?RAGUE AVE STE 106 SPOKANE VALLEY, WA 99206 Signature f Authorized Representative AGENT 2 /18/08 Title Date Agent's Code Stamp AFO Code F999 558 -e9. a.3 04.1999 Prsntedtn U.S.A. 51 (Policy Provisions: WC 00 00 00 A) 91 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 THE HARTFORD ORIGINAL 0 Sur iX LARS RENRVAL o POLICY NUMBER: 76 WEG TN9151 O1 Previous Policy Number: 76 t•IEG TN9151 Ln HOUSING CODE: 76 z 1.. Named Insured and Mailing Address: DARRELL DORRELL PC DBA (No., Street, Town, State, Zip Code) (SEE ENDT) w a 5285 Std MEADows RD #340 FEIN Number: 931280180 LAKE OSWEGO, OR 97035 * State Identification Number(s): UIN: 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: PAYCHEX AGENCY INC 308 FARMINGTON AVE �.. FARMINGTON, CT 06032 Producer's Code: 210705 Issuing Office: THE HARTFORD 308 FARMINGTON AVE FARMINGTON CT 06032 e (877) 287 -1312 c 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 our authorized representative. c Countersigned by 12/01/07 Authorized Representative Date Form WC 00 00 01 A (1) Printed in U.S-A. Page 1 (Continued on next page) Process Date: 12/01/07 Policy Expiration Date: 01/09/09 ORIGINAL PAGE (Continued) rs Compensation Insurance: listed here: OR Policy Number: 76 WEG TN9151 Part one of the policy applies to the Workers Compensation Law of the 8. Employers Liability Insurance: Part Two of the policy applies to work in each state listed in Item 3.A. l' The limits of our liability under Pail Two are: � Bodily injury by Accident $500, 000 each accident ' Bodily injury by Disease $500, 000 policy limit ;T Bodily injury by Disease $500,000 each employee "r C. Other States Insurance: Part Three of the policy applies to the states, if any ,listed here: o ALL STATES EXCEPT ND, OH, WA, WV, V7Y, AND STATES DESIGNATED IN ITEM 3.A. OF THE INFORMATION PAGE. D. This policy includes these endorsements and schedule: we 00 01 13 Vic 00 03 08 %-.0 00 04 21A WC 00 04 22 wC 99 03 OOB tn SEE ENDT F 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. N Premium Basis 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 312 180 EXPENSE CONSTANT (0900) 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� C Total Estimated Annual Premium: $586 Deposit Premium: Policy Minimum Premium: $350 OR (INCLUDES INCREASED LIMIT MIN. PREM.) Interstatelintrastate 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 103548 NATIONAL INSURANCE COMPANY GeneralStar 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: NJA948WD 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: 02/24/2008 Expiration Date: 0212412009 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: S 15,000 a. The deductible amount specified above applies only to Damages. 6. PREMIUM: $ 8,748.00 7. RETROACTIVE DATE: 02/2412000 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 -O&AC -130 (08/2003) GSN -06 -PL -85308 (0412003) GSN -07 -PL -375 (02/2006) 9. MANAGING AGENT Herbert H. Landy Insurance Agency, Inc. 75 Second Avenue, Suite 410 Needham, Massachusetts 02494 -2876 Produces Code: 00026230 Date: 03/0512008 GSN -06 -AC -730 (0312004) *4*19� --- Authorized Representative Class Code: 73102 SLA#: