HomeMy WebLinkAboutDiehl, Evans & Company, LLP - 2009-03-13®Tw-1 CONTRACTS SUBMITTAL TO
CITY CLERK'S OFFICE 2009 MAR 16 AH 11: 1
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To: JOAN FLYNN, City Clerk
Name of Contractor: Diehl, Evans & Company, LLP
Purpose of Contract: For Example: Audit Services or Water Quality Testing Huntington Lake — Huntington Central Park
Cable Television Franchise Audit Services
Amount of Contract: $32,000.00
Copy of contract distributed to: The original insurance certificate/waiver distributed
Initiating Dept. F� to Risk Management El
Finance Dept. E-1 ORIGINAL bonds sent to Treasurer El
Date: C
Nam &/Eiten4on
City Attorney's Office
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G:AttyMisc/Contract Forms/City Clerk Transmittal
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PROFESSIONAL SERVICES CONTRACT BETWEEN
THE CITY OF HUNTINGTON BEACH AND
DIEHL, EVANS & COMPANY, LLP
FOR
CABLE TELEVISION FRANCHISE AUDIT SERVICES
Table of Contents
Scopeof Services.....................................................................................................1
CityStaff Assistance................................................................................................2
Term; Time of Performance.....................................................................................2
Compensation..........................................................................................................2
ExtraWork...............:...............................................................................................2
Methodof Payment..............................................................................:...................3
Disposition of Plans, Estimates and Other Documents............................................3
HoldHarmless.........................................................................................................3
Professional Liability Insurance.............................................................................4
Certificate of Insurance............................................................................................5
Independent Contractor............................................................................................6
Termination of Agreement.......................................................................................6
Assignment and Delegation .................................... ...6
..:............................................
Copyrights/Patents...................................................................................................7
City Employees and Officials........................................................................:.........7
Notices.........................................................................................7
Consent..........................................................................................................:.........8
Modification...............................................................................:........:.................... 8
SectionHeadings.....................................................................................................8
Interpretation of this Agreement..............................................................................8
Duplicate Original.. ............ 9
Immigration...............................................................................................................9
Legal Services Subcontracting Prohibited................................................................9
Attorney's Fees..........................................................................................................10
Survival.....................................................................................................................10
GoverningLaw.........................................................................................................10
Signatories.................................................................................................................10
Entirety......................................................................................................................10
EffectiveDate..............................................................................11
PROFESSIONAL SERVICES CONTRACT BETWEEN
THE CITY OF HUNTINGTON BEACH AND
DIEHL, EVANS & COMPANY, LLP
FOR
CABLE TELEVISION FRANCHISE AUDIT SERVICES
THIS AGREEMENT ("Agreement") is made and entered into by and between the City of
Huntington Beach, a municipal corporation of the State of California, hereinafter referred to as
"CITY, and Diehl, Evans & Company, LLP a limited liability partnership hereinafter referred
to as "CONSULTANT."
WHEREAS, CITY desires to engage the services of a consultant to
provide cable television franchise audit services and
Pursuant to documentation on file in the office of the City Clerk, the provisions of the
Huntington Beach Municipal Code, Chapter 3.03, relating to procurement of professional service
contracts have been complied with; and
CONSULTANT has been selected to perform these services,
NOW, THEREFORE, it is agreed by CITY and CONSULTANT as follows:
1. SCOPE OF SERVICES
CONSULTANT shall provide all services as described in Exhibit "A," which is
attached hereto and incorporated into this Agreement by this reference. These services shall
sometimes hereinafter be referred to as the "PROJECT."
CONSULTANT hereby designates
Nitin P. Patel who shall
represent it and be its sole contact and agent in all consultations with CITY during the
performance of this Agreement.
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2. CITY STAFF ASSISTANCE
CITY shall assign a staff coordinator to work directly with CONSULTANT in the
performance of this Agreement.
3. TERM; TIME OF PERFORMANCE
Time is of� the essence of this Agreement. The services of CONSULTANT are to
commence on �'1e 1]3 2001(the "Commencement Date"). This Agreement
shall automatically terminate three (3) years from the Commencement Date, unless extended or
sooner terminated as provided herein. All tasks specified in Exhibit "A" shall be completed no
later than one year from the Commencement Date. The time for performance
of the tasks identified in Exhibit "A" are generally to be shown in Exhibit "A." This schedule
may be amended to benefit the PROJECT if mutually agreed to in writing by CITY and
CONSULTANT.
In the event the Commencement Date precedes the Effective Date,
CONSULTANT shall be bound by all terms and conditions as provided herein.
4. COMPENSATION
In consideration of the performance of the services described herein, CITY agrees
to pay CONSULTANT on a time and materials basis at the rates specified in Exhibit "B,"
which is attached hereto and incorporated by reference into this Agreement, a fee, including all
costs and expenses, not to exceed Thirty Two Thousand Dollars
($_ 32,000.00 �.
5. EXTRA WORK
In the event CITY requires additional services not included in Exhibit "A" or
changes in the scope of services described in Exhibit "A," CONSULTANT will undertake such
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work only after receiving written authorization from CITY. Additional compensation for such
extra work shall be allowed only if the prior written approval of CITY is obtained.
6. METHOD OF PAYMENT
CONSULTANT shall be paid pursuant to the terms of Exhibit "B."
7. DISPOSITION OF PLANS, ESTIMATES AND OTHER DOCUMENTS
CONSULTANT agrees that title to all materials prepared hereunder, including,
without limitation, all original drawings, designs, reports, both field and office notices,
calculations, computer code, language; data or programs, maps, memoranda, letters and other
documents, shall belong to CITY, and CONSULTANT shall turn these materials over to CITY
upon expiration or termination of this Agreement or upon PROJECT completion, whichever
shall occur first. These materials may be used by CITY as it sees fit.
8. HOLD HARMLESS
CONSULTANT hereby agrees to protect, defend, indemnify and hold harmless
CITY, its officers, elected or appointed officials, employees, agents and volunteers from and
against any and all claims, damages, losses, expenses, judgments, demands and defense costs.
(including, without limitation, costs and fees of litigation of every nature or liability of any kind
or nature) arising out of or in connection with CONSULTANT's (or CONSULTANT's
subcontractors, if any) negligent (or alleged negligent) performance of this Agreement or its
failure to comply with any of its obligations contained in this Agreement by CONSULTANT, its
officers, agents or employees except such loss or damage which was caused by the sole
negligence or willful misconduct of CITY. CONSULTANT will conduct all defense at its sole
cost and expense and CITY shall approve . selection of CONSULTANT's counsel. This
indemnity shall apply to all claims and liability regardless of whether any insurance policies are
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applicable. The policy limits do not act as limitation upon the amount of indemnification to be
provided by CONSULTANT.
9. PROFESSIONAL LIABILITY INSURANCE
CONSULTANT shall obtain and furnish_ to CITY a professional liability
insurance policy covering the work performed by it hereunder. This policy shall provide
coverage for CONSULTANT's professional liability in an amount not less than One Million
Dollars ($1,000,000.00) per occurrence and in the aggregate. The above -mentioned insurance
shall. not contain a self -insured retention, "deductible" or any other similar form of limitation on
the required coverage except with the express written consent of CITY. A claims -made policy
shall be acceptable if the policy further provides that:
A. The policy retroactive date coincides with or precedes the initiation of the
scope of work (including subsequent policies purchased as renewals or
replacements).
B. CONSULTANT shall notify CITY of circumstances or incidents that
might give rise to future claims.
CONSULTANT will make every effort to maintain similar insurance during the
required extended period of coverage following PROJECT completion. If insurance is
terminated for any reason, CONSULTANT agrees to purchase an extended reporting provision
of at least two (2) years to report claims arising from work performed in connection with this
Agreement.
If CONSULTANT fails or refuses to produce or maintain the insurance required
by this section or fails or refuses to furnish the CITY with required proof that insurance has been
procured and is in force and paid for, the CITY shall have the right, at the CITY's election, to
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forthwith terminate this Agreement. Such termination shall not affect Consultant's right to be
paid for its time and materials expended prior to notification of termination. CONSULTANT
waives the right to receive compensation and agrees to indemnify the CITY for any work
performed prior to approval of insurance by the CITY.
10. CERTIFICATE OF INSURANCE
Prior to commencing performance of the work hereunder, CONSULTANT shall
furnish to CITY a certificate of insurance subject to approval of the City Attorney evidencing the
foregoing insurance coverage as required by this Agreement; the certificate shall:
A. provide the name and policy number of each carrier and policy;
B. state that the policy is currently in force; and
C. shall promise that such policy shall not be suspended, voided or canceled
by either party, reduced in coverage or in limits except after thirty (30)
days' prior written notice; however, ten (10) days' prior written notice in
the event of cancellation for nonpayment of premium.
CONSULTANT shall maintain the foregoing insurance coverage in force until the
work under this Agreement is fully completed and accepted by CITY.
The requirement for carrying the foregoing insurance coverage shall not derogate
from CONSULTANT's defense, hold harmless and indemnification obligations as set forth in
this Agreement. CITY or its representative shall at all times have the right to demand the
original or a copy of the policy of insurance. CONSULTANT shall pay, in a prompt and timely
manner, the premiums on the insurance hereinabove required.
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I L INDEPENDENT CONTRACTOR
CONSULTANT is, and shall be, acting at all times in the performance of this
Agreement as an independent contractor herein and not as an employee of CITY.
CONSULTANT shall secure at its own cost and expense, and be responsible for any and all
payment of all taxes, social security, state disability insurance compensation, unemployment
compensation and other payroll deductions for CONSULTANT and its officers, agents and
employees and all business licenses, if any, in connection with the PROJECT and/or the services
to be performed hereunder.
12. TERMINATION OF AGREEMENT
All work required hereunder shall - be performed in a good and workmanlike
manner. CITY may terminate CONSULTANT's services hereunder at any time with or without
cause, and whether or not the PROJECT is fully complete. Any termination of this Agreement
by CITY shall be made in writing, notice of which shall be delivered to CONSULTANT as
provided herein. In the event of termination, all finished and unfmished documents, exhibits,
report, and evidence shall, at the option of CITY, become its property and shall be promptly
delivered to it by CONSULTANT.
13. ASSIGNMENT AND DELEGATION
This Agreement is a personal service contract and the work hereunder shall not be
assigned, delegated or subcontracted by CONSULTANT to any other person or entity without
the prior express written consent of CITY. If an assignment, delegation or subcontract is
approved, all approved assignees, delegates and subconsultants must satisfy the insurance
requirements as set forth in Sections 9 and 10 hereinabove.
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14. COPYRIGHTS/PATENTS
CITY shall own all rights to any patent or copyright on any work, item or material
produced as a result of this Agreement.
15. CITY EMPLOYEES AND OFFICIALS
CONSULTANT shall employ no CITY official nor any regular, CITY employee
in the work performed pursuant to this Agreement. No officer or employee of CITY shall have
any financial interest in this Agreement in violation of the applicable provisions of the California
Government Code.
16. NOTICES
Any notices, certificates, or other communications hereunder shall be given either
by personal delivery to CONSULTANT's agent (as designated in Section 1 hereinabove) or to
CITY as the situation shall warrant, or by enclosing the same in a sealed envelope, postage
prepaid, and depositing the same in the United States Postal Service, to the addresses specified
below. CITY and CONSULTANT may designate different addresses to which subsequent
notices, certificates or other communications will be sent by notifying the other party via
personal delivery, a reputable overnight carrier or U. S. certified mail -return receipt requested:
TO CITY:
City of Huntington Beach
ATTN: Robert Sedlak, Accounting Manager
2000 Main Street
Huntington Beach, CA 92648
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TO CONSULTANT:
Diehl, Evans & Company, LLP
Attn: Nitin P. Patel
2121 Alton Parkway, Ste 100
Irvine, CA 92606-4956
17. CONSENT
When CITY's consent/approval is required under this Agreement, its
consent/approval for one transaction or event shall not be deemed to be a consent/approval to
any subsequent occurrence of the same or any other transaction or event.
18. MODIFICATION
No waiver or modification of any language in this Agreement shall be valid
unless in writing and duly executed by both parties.
19. SECTION HEADINGS
The titles, captions, section, paragraph and subject headings, and descriptive
phrases at the beginning of the various sections in this. Agreement are merely descriptive and are
included solely for convenience of reference only and are not representative of matters included
or excluded from such provisions, and do not interpret, define, limit or describe, or consti ae the
intent of the parties or affect the construction or interpretation of any provision of this
Agreement.
20. INTERPRETATION OF THIS AGREEMENT
The language of all parts of this Agreement shall in all cases be construed as a
whole, according to its fair meaning, and not strictly for or against any of the parties. If any
provision of this Agreement is held by an arbitrator or court of competent jurisdiction to be
unenforceable, void, illegal or invalid, such holding shall not invalidate or affect the remaining
covenants and provisions of this Agreement. No covenant or provision shall be deemed
dependent upon any other unless so expressly provided here. As used in this Agreement, the
masculine or neuter gender and singular or plural number shall be deemed to include the other
whenever the context so indicates or requires. Nothing contained herein shall be construed so as
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to require the commission of any act contrary to law, and wherever there is any conflict between
any provision contained herein and any present or future statute, law, ordinance or regulation
contrary to which the parties have no right to contract, then the latter shall prevail, and the
provision of this Agreement which is hereby affected shall be curtailed and limited only to the
extent necessary to bring it within the requirements of the law.
21. DUPLICATE ORIGINAL
The original of this Agreement and one or more copies hereto have been prepared
and signed in counterparts as duplicate originals, each of which so executed shall, irrespective of
the date of its execution and delivery, be deemed an original. Each duplicate original shall be
deemed an original instrument as against any party who has signed it.
22. IMMIGRATION
CONSULTANT shall be responsible for full compliance with the immigration
and naturalization laws of the United States and shall, in particular, comply with the provisions
of the United States Code regarding employment verification.
23. LEGAL SERVICES SUBCONTRACTING PROHIBITED
CONSULTANT and CITY agree that CITY is not liable for payment of any
subcontractor work involving legal services, and that such legal services are expressly outside
the scope of services contemplated hereunder. CONSULTANT understands that pursuant to
Huntington Beach City Charter Section 309, the City Attorney is the exclusive legal counsel for
CITY; and CITY shall not be liable for payment of any legal services expenses incurred by
CONSULTANT.
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24.. ATTORNEY'S FEES
In the event suit is brought by either party to construe, interpret and/or enforce the
terms and/or provisions of this Agreement or to secure the performance hereof, each party shall
bear its own attorney's fees, such that the prevailing party shall not be entitled to recover its
attorney's fees from the nonprevailing party.
25. SURVIVAL
Terms and conditions of this Agreement, which by their sense and context survive
the expiration or termination of this Agreement, shall so survive.
26. GOVERNING LAW
This Agreement shall be governed and construed in accordance with the laws of
the State of California.
27. SIGNATORIES
Each undersigned represents and warrants that its signature hereinbelow has the
power, authority and right to bind their respective parties to each of the terms of this Agreement,
and shall indemnify CITY fully for any injuries or damages to CITY in the event that such
authority or power is not, in fact, held by the signatory or is withdrawn.
CONSULTANT's initials %U` - f . 2,Ay, fz,
yv� .
28. ENTIRETY
The parties acknowledge and agree that they are entering into this Agreement
freely and voluntarily following extensive arm's length negotiation, and that each has had the
opportunity to consult with legal counsel prior to executing this Agreement. The parties also
acknowledge and agree that no representations, inducements, promises, agreements or
warranties, oral or otherwise, have been made by that party or anyone acting on that parry's
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behalf, which are not embodied in this Agreement, and that that party has not executed this
Agreement in reliance on any representation, inducement, promise, agreement, warranty, fact or
circumstance not expressly set forth in this Agreement. This Agreement, and the attached
exhibits, contain the entire agreement between the parties respecting the subject matter of this
Agreement, and supersede all prior understandings and agreements whether oral or in writing
between the parties respecting the subject matter hereof.
29. EFFECTIVE DATE
IN WITNESS WHEREOF, the parties hereto have caused this Agreement to be
executed by and through their authorized officers. This Agreement shall be effective on the date
of its approval by the City'Attorney. This Agreement shall expire when terminated as provided
herein.
CONSULTANT,
Diehl, Evans and Company, LLP
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CITY OF HUNTINGTON BEACH,
a municipal corporation of the State of
California
Finance _Director/Chief
`(Pursuant To HBMC §3. 03.100)
APPROVED AS TO FORM:
d _ City Attorney 2�
Date 3113 I 9
EXHIBIT "A"
A. STATEMENT OF WORK:
CONSULTANT shall perform a utility users tax review of the Time Warner Cable ("Time
Warner") for the four calendar years 2005, 2006, 2007 and 2008.
B. CONSULTANT'S DUTIES AND RESPONSIBILITIES:
CONSULTANT .shall conduct an audit of the Time Warner Cable's utility user tax through the
following methods:
1. Nature of Engagement:
This will be an agreed -upon procedures engagement conducted in accordance with the
provisions of AICPA Statement on Standards for Attestation Engagements No. 10.
CONSULTANT'S report to the City is expected to read substantially as set forth on Exhibit
A.I attached.
2. Agreed -Upon Procedures for Utility Users Tax Review:
In connection with this engagement, CONSULTANT shall review Timer Warner's books and
records to assist the City in determining if the Company has paid the City the appropriate
utility users taxes during the four calendar years 2005, 2006, 2007 and 2008 (January through
December). CONSULTANT'S review will consist of the following procedures:
Phase 1
a. Shortly after CONSULTANT receives a signed engagement letter or contract,
CONSULTANT will send a document request, as shown in Exhibit A.2, to the City. The
letter will include a request for the following documents:
• Copies of the utility tax ordinance and any letters of understanding between the City
and Time Warner (or any prior cable operators), together with any amendments.
• Copies of any transfer or renewal agreements that affect utility taxes.
• Tax returns filed with the City -by Time Warner for the, period from January 1, 2005
through December 31, 2008
• Rate and Channel Information
• A City map and an Excel listing of approximately 50 addresses of homes located
along City borders.
• Annexation information for the four calendar years 2005, 2006, 2007 and 2008.
b. CONSULTANT will prepare and forward general questionnaires to Time Warner with
questions related to utility taxes paid by Time Warner to the City.
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EXHIBIT "A"
c. CONSULTANT will review the Utility Tax Ordinance, Cable Television Franchise
Agreements, any Transfer Agreements between each City and Time Warner to identify
definitions of "gross revenues" utility users tax rates, late payment provisions, etc.
Phase 2
CONSULTANT will request that copies of certain books and records of Time Warner be
forwarded to CONSULTANT's office in Irvine. In connection with the review of these
records:
a. CONSULTANT will review Time Warner's internal controls and systems and procedures
for accounting for gross revenue and utility users tax payments. CONSULTANT will
identify the various types of revenue recorded by Time Warner.
d. CONSULTANT will identify Time Warner's method for backing out non-specific
revenues between franchise areas (such as Home Shopping revenues).
c. CONSULTANT will review Time Warner's method for identifying subscribers to the
proper franchise area.
d. CONSULTANT will test subscriber revenue by comparison with amounts recorded on
reports from the Company's outside service bureau.
e. CONSULTANT will review the accounting records of Time Warner for any revenue
items not being reported to the City with the periodic remittances.
f. CONSULTANT will perform an analysis of the practices of Time Warner as to whether it
has been paying utility taxes on franchise fee revenues for the period from January 1,
2005 through December 31, 2008
g. CONSULTANT will test the mathematical accuracy of the selected remittances to the
City for the period January 1, 2005 through December 31, 2008
Phase 3
CONSULTANT will issue a report of its findings to the City.
C. CITY'S DUTIES AND RESPONSIBILITIES:
1. CITY staff shall provide normal cooperation and allow CONSULTANT access to City -
prepared manuals, memorandums, narratives, letters or other documents with regard to issues
relating to the cable television franchise.
2. CITY staff shall provide policy guidance pertaining to the CITY'S interpretation of the
Utility Users Tax Ordinance and the CITY'S. Municipal Code.
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EXHIBIT "A"
D. WORK PROGRAM/PROJECT SCHEDULE:
CONSULTANT "engagement beginning date" will be the date upon which CONSULTANT
receives an executed contract from the City of Huntington Beach.
Shortly after the engagement beginning date, CONSULTANT will send a document request
letter to the City.
Within ten (10) business days after CONSULTANT receives a response from the City to
CONSULTANT'S document request letter, CONSULTANT will draft questionnaires to Time
Warner requesting the documents and information needed for review.
Within ten (10) business days after receiving a reply from Time Warner to CONSULTANT'S
questionnaires, CONSULTANT will commence testing and review work. If Time Warner
employees supply CONSULTANT with all requested information, documents and schedules on
a timely basis, CONSULTANT will complete the review work within ninety (90) business days.
Within ten (10) business days after completing review work on Time Warner, CONSULTANT
will deliver a "draft" report to the City.
Within ten (10) business days after the "draft" report is approved by the City, CONSULTANT
will deliver final reports to the City.
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3
EXHIBIT A.1
SAMPLE WORDING FOR INDEPENDENT ACCOUNTANTS' REPORT
ON AGREED -UPON PROCEDURES REVIEW
(Date)
City of Huntington Beach
We have performed the procedures enumerated herein, which were agreed to by the City of Huntington
Beach, solely to assist the City with respect to the utility users tax taxes paid to the City by Time Warner
Communications for the period January 1, 2005 through December 31, 2008. This agreed -upon
procedures engagement was conducted in accordance with attestation standards established by the
American Institute of Certified Public Accountants. The sufficiency of the procedures is solely the
responsibility of the City. Consequently, we make no representation regarding the sufficiency of the
procedures described herein either for the purpose for which this report has been requested or for any
other purpose.
We were not engaged to, and did not conduct a certified examination, the objective of which would be
the expression of an opinion on the utility users taxes paid to the City by Time Warner for the period
January 1, 2005 through December 31, 2008. Accordingly, we do not express such an opinion. Had we
performed additional procedures, other matters might have come to our attention that would have been
reported to you.
This report is intended solely for the information and use of the City, and is not intended to be and
should not be used by anyone other that the City.
EXHIBIT A.2
SAMPLE DOCUMENT REQUEST LETTER
THAT WILL BE MAILED TO THE CITE'
(Date)
City of Huntington Beach
Re: Utility Users Tax
Review of Time Warner
Dear
We have recently been retained by utility users tax review of Time Warner Communications the four
calendar year period from January 1, 2005 through December 31, 2008. In order for us to begin this
engagement, we will need certain information and documents from the City, which are set forth below:
1. Franchise Agreements:
Please provide us with a copy of the original Cable Television Franchise Agreements between the
City and Time Warner, together with any amendments.
2. Transfer Agreements or Other Special Agreements Regarding Utility taxes:
Cities sometimes enter into special agreements with cable operators with respect to the computation
of utility taxes. For example, in recent years, two of our city clients have entered into special
arrangements as part of cable franchise transfer agreements, whereby the cable operator paid an
advance payment of utility taxes related to advertising revenues, and the cities then waived the
payment of utility taxes on advertising revenues for the remainder of the franchise. Please advise us
if there are any separate agreements (oral or written) with Time Warner, or cable operators previous
to Time Warner, that would have an impact on the amount of utility taxes paid for calendar years
2005, 2006, 2007 and 2008.
3. Utility Users Tax Returns Filed With the City by Time Warner:
Our engagement covers the period from January 1, 2005 through December 31, 2008 The City
should forward us copies of all utility users tax returns filed by Time Warner for this time period. If
Time Warner included any correspondence or supporting schedules with the filings, please provide
us with copies of these documents as well.
4. Rate and Channel Information:
The City should provide us with:
® A brief summary of actual cable rates for the first and second tiers for the four calendar years
from January 1, 2005 through December 31, 2008.
• Cable rate cards for the four calendar years 2005 through 2008, showing rates for all cable
services provided by Time Warner during this period.
• Channel line-up cards for the four calendar years 2005 through 2008.
• A copy of a Time Warner monthly bill to a cable subscriber in the City of Huntington Beach.
5. City Map:
Please provide us with a city map. This map will be used to identify any odd -shaped boundaries that
are contiguous to the County or other cities, where there could be errors by the cable operator in
allocating revenues to the proper jurisdiction. Also, please provide an Excel file containing a listing
of at least 50 addresses of homes known to lie along City borders. The file should include street
address and apartment number, Assessor's Parcel Number (if known), coordinates to City map grid
and zip code.
6. Annexations:
Based upon reviews of other cable operators, we have noted that utility taxes are sometimes
incorrectly reported when areas of a county are annexed to a city, but the cable operator does not
accurately adjust its internal records to properly allocate the cable revenue between the city and
county. Accordingly, please advise us whether the City has annexed any territory during the four
calendar years from January 1, 2005 through December 31, 2008. If so, please provide us with a
description of the external boundaries (the external street names), the range of street addresses in the
new boundary and, if available, assessor parcel numbers for the new area.
Very truly yours,
DIEHL, EVANS & COMPANY, LLP
William S. Morgan, CPA
Director of Consulting Services
a
EXHIBIT "B"
Payment Schedule
1. Charges for time during travel are normally not reimbursable and will only be paid if
such time is actually used in performing services for CITY or as otherwise arranged with CITY.
2. CONSULTANT. shall be entitled. to payments in accordance to the fixed fee
schedule below:
Four -Year Review (Calendar Years 2005 through 2008): $ 32,000
CONSUTANT agrees to inform the CITY when CONSULTANT is at the point of reaching the
maximum limit. CONSULTANT shall not continue with any work effort over the amount of the
maximum limit unless first authorized in writing by CITY authorized representative(s).
The fixed fee quoted above was estimated based upon the following assumptions:
• Time Warner will complete, sign and return all of our questionnaires, together with all
requested documents and Time Warner -prepared schedules.
Time Warner will have personnel available who are knowledgeable regarding utility
users tax reporting to work with DE&CO and CSG
No travel time or expenses to Time Warner's corporate offices in Stamford, Connecticut.
Should Time Warner not provide the requested questionnaires, information or documents, or
should CONSULTANT need to travel to Connecticut, CONSULTANT will communicate these
circumstances to the CITY in writing. CONSULTANT may request that the CITY approve a fee
increase to cover any additional services or expenses that may be involved. CONSULTANT
shall not incur additional expenses without express written consent of the CITY.
3. Delivery of work product: A copy of every memorandum, letter, report, calculation
and other documentation prepared by CONSULTANT shall be submitted to CITY to demonstrate
progress toward completion of tasks. In the event CITY .rejects or has comments on any such
product, CITY shall identify specific requirements for satisfactory completion.
4. CONSULTANT shall submit to CITY a monthly invoice for each progress payment
due. Such invoice shall:
1) Reference this Agreement;
2) Describe the services performed;
3) Show the total amount of the payment due;
4) Include a certification by a principal member of CONSULTANT's firm that
the work has been performed in accordance with the provisions of this
Agreement; and
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Upon submission of any such invoice, if CITY is satisfied that CONSULTANT is making
satisfactory progress toward completion of tasks in accordance with this Agreement, CITY shall
approve the invoice, in which event payment shall be made within thirty (30) days of receipt of the
invoice by CITY. Such approval shall not be unreasonably withheld. If CITY does not approve an
invoice, CITY shall notify CONSULTANT in .writing of the reasons for non -approval and the
schedule of performance set forth in Exhibit "A" may at the option of CITY be suspended until the
parties agree that past performance by CONSULTANT is in, or has been brought into compliance, or
until this Agreement has expired or is terminated as provided herein.
A finance charge of 1 % per month will be added to fees billed but not received before the end
of the month.following the month of invoice provided CITY is satisfied with scope of work provided
by CONSULTANT. This corresponds to an Annual Percentage Rate (APR) of 12%. No finance
charge will be imposed on unpaid finance charges. Fees will be payable in full regardless of
findings that result from this engagement.
jmp/contracts group/exB-1/3/4/09 2
CITY OF HUNTINGTON BEACH
Professional Service Contracts
Purchasing Certification
0,0,1009,00
1. Date: 3/12/2009 2. Contract Number: FIN 00899996-
3. Department: Finance 4. Requested by: Robert Sedlak
5. Name of consultant: Diehl, Evans & Company
6. Attach the written statement of the specification, conditions, and other requirements for the requested
services provided to solicited consultants.
See Exhibit A
7. Amount of the contract: $32,000
8. Are sufficient funds available to fund this contract?' ® Yes ❑ No
9. Is this contract generally described on the list of professional service contracts approved by the City
Council?' ® Yes ❑ No
10. Business Unit and Object Code where funds are budgeted: i6� � 9
11. Is this contract less than $50,000? ® Yes ❑ No
12. Does this contract fall within $50,000 and $100,000? ❑ Yes ® No
13. Is this contract over $100,000? ❑ Yes ® No
(Note: Contracts requiring City Council Approval need to be signed by the Mayor and City Clerk. Make
sure the appropriate signature page is attached to contract.)
14. Were formal written proposals requested from at least three available qualified consultants?
® Yes ❑ No
15. Attach list of consultants from whom proposals were requested (including a contact telephone number).
See list attached
16. Attach proposed scope of work.
See Exhibit A
17. Attach proposed payment schedule.
See Exhibit B n %�
Department Aead Signature
1. If the answer to this question is "No," the contract will require approval from the City Council.
Utility Users Tax RFP — Entities Mailed Copies of the RFP
John Risk, President
Communications Support Group
505 Scenic Ave.
Piedmont, CA 94611-3422
James Thompson, President
TCS
PO Box 4014
Thousand Oaks, CA 91359 Phone 805-443-4342
Marc Herman, President
MBIA MuniServices
7335 N. Palm Bluffs Dr.
Fresno, CA 93711
Hinderliter de Llamas & Associates
1340 Valley Vista Dr., Suite 200
Diamond Bar, CA 91765
Attn: Robert Hinderliter
( Posted RFP on City Website
sua,�, INSURANCE AND INDEMNIFICATION WAIVER
'Beachu, MODIFICATION REQUEST
Hunk _
RrCE�VE 0
1.
Requested by: Robert Sedlak PEAR 0 5 2009
2.
Date: March 4, 2009
3.
City of Huntington Beach
Name of contractor/permittee: Diehl, Evans & Company CityAttorney'o Offiao
4.
Description of work to be performed: Cable TV Franchise Audit Svc
5.
Value and length of contract: $32,000/one year
6.
Waiver/modification request: See Summary of Waiver Requests approved in Nov 2008
7.
Reason for request and why it should be granted: Reasons are included in the summary
8.
Identify the risks to the City in approving this waiver/modification: Minimal
Department Head Signature Da e:
APPROVALS
Approvals must be obtained in the order listed on this form. Two approvals are required
for a request to be granted. Approval from the City Administrator's Office is only required if
Risk Management nd he City Attorn y's Office disagree.
1.
Management
;r�pproved ❑Denied
Signature Date
2.
City Attorneys Office
A��Approved ❑ Denied t - 6, p
��-
Signature 0 Date
3.
City Administrator's Office
❑ Approved ❑ Denied
Signature Date
If approved, the completed waiver/modification request is to be submitted to the
City Attorney's Office along with the contract for approval. Once the contract has been approved,
this form is to be filed with the Risk Management Division of Administrative Services
Diehl Evans Ins Waiver 3/4/2009 8:58:00 AM
T 1NbUKANW: . I
I THIS C-ERTIFICATE-JS'ISSt)E0:AS A MATTER OF
,NAPLIA ,
5 Whit.tier Stredt 4,th Floor
Street
Framitgham, 14-a. 01701
CO.:
Diehl, Evans & CO., Up
5 Coxporate Park, suite` 100..
IrVine, CA 9.26:06 tNSURfR pi
'4&'Wllii�TANDING
THj;]P 1JCII5S OF INSURANCE LISTED SELO J.EDTO'THEIN$.UREDNAMEbABOVF-l�b*kT.HE-POLirY'PERiOt)lt4t)ItAT'tbi..-,.
ANY REXIIJAEMENt; fkkM C 0 F ANY. C 0. OTHER. bbd-UtANt'wWit- 'T RICH T-HIS., cE4t10IQ'A'TE MAY W-E ISSUED OR OR __mpITI OR R5SP91C 01w
MAY PERTAIN THE INSURANCE AF 0 HEREIN IS SUBjECT-TO 4L THE Exd(j$ibNs-ANb:CONDJT6Ns- �860
UE OY THE POLI 1E E$CRIDED H H R;.: D: 0
MAY;HAVk1i!IEENB D ECI9Y;PAIVC.WMS..
FR sit
kwL
RSRD'
TYP I Ebr WtURANCE.
DATE DID
OLICYEXIR
PDATE: bIMIDOlYY
LIMITS
GENERAL LIABILITY
7—
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CLAIMSMADE OCCUR
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SCRIPTIONDFOPERATIONS/ 1-hr-ATIONS WEI FICLE-13 f-EXCLOsIONSADIam 6-Y&D.64.9�EMENT/sPECtAL PAO.ViSlbrt
KnIFICATE HOLDER CANCELlATIQR
SHOULD AM OF THE ABOVEDESCRIBEDPOLICIES BE CANCELLEO.B&OR . E 11iSEXPIRATION
City cif ,Huntington Beach
DATE I THEREOF,
REOF, THE ISSUING INSURER WILL ENDEAVPR, TO MAILS 0 DAYS WRITTEN
NOTICE TO THE, CERTIFOGATtHOLDIERNAMED TO THE LEFT, :SUT FAILURE TO DO SO, SHALL
Attn:. Firiance De:vtl,
20:0^0 Main Street w0os�E NO OBLIGATION OR LIABILITY OF 6 KIND UPON THE INSURER, ITS.41GENIT$ OR
REPRESENTATIVES, If —I ,I i
Huntingtori Beacb, CA 92648-2702 AUTHORIZED REPRES
Uv
1988
Page 1 of 2
Lockhart, Janet
From: Bill Morgan [BillM@diehlevans.com)
Sent: Wednesday, March 04, 2009 9:04 AM
To: Lockhart, Janet
Cc: Amadril, Rick; Sedlak, Robert; Nitin Patel; jrisk@csgaudits.com; Villella, Dan
Subject: RE: Professional Services Agreement between City of Huntington Beach and Diehl,Evans & Company
Dear Ms. Lockhart:
By way of reminder, on our contracts with the City, we need the following amendments:
1. We need to execute an "Insurance and Indemnification Waiver Modification Request" with respect to the $ 50,000
deductible DE&CO has on our "Professional Liability" Policy.
2. We need a Waiver on the wording in Section 8 of the contract, whereby DE&CO will hold the City harmless except for
losses caused by the "sole" negligence or misconduct of the City.
When we receive these waivers, we will be able to finalize the contract.
Also, since we are the current City auditors, and since we recently executed a separate contract to review the City's
payroll controls, I assume you have current insurance certificates on file.
Thank you, Bill Morgan
From: Lockhart, Janet[mailto:JLockhart@surfcity-hb.org]
Sent: Wednesday, March 04, 2009 8:29 AM
To: Bill Morgan
Cc: Amadril, Rick; Sedlak, Robert
Subject: Professional Services Agreement between City of Huntington Beach and Diehl,Evans & Company
Hi Bill,
Enclosed is the Cable Television Franchise Audit 'Services Agreement for your review and signatures. Upon
completion of the following requirements, the agreement will be brought to the Finance Director for approval
and execution:
o Services Agreement Signatures
Initial and Sign the enclosed agreement. If the contractor is a corporation or a limited liability company
(includes any non-profit corporation), two (2) officers of the corporation (on the Board of Directors) must
sign the contract. One officer from column A and one officer from column B must sign
A
B
Chairman of the Board
Secretary
President
An Assistant Secretary
Vice President
Chief Financial Officer
-Any
Any Assistant Treasurer
If the corporation cannot provide the above signatures, it may have one officer sign only if an authorizing
resolution from the Board of Directors is also. provided.
3/4/2009
Page 2 of 2
Please return the signed agreements and submit all necessary insurance documents to our office as soon as
possible. If you have any question, feel free to call me at 714-536-5506.
Janet Lockhart
Senior Administrative Analyst
City of Huntington Beach - Central Services Division
Phone: 714-536-5506
FAX: 714-374-1530
3/4/2009
us. .V t:i3 :i kli FFp!:
1. Requested by: Robert Sedlak NOV 2��$
2. Date: November 10, 2008
3. Name of contractor/permittee: Diehl, Evans & Company City of hluntington Bcac,
City Attorneys OffIGO
4. Description of work to be performed: Payroll Audit Services
5. Value and length of contract: $8,900.00/one year
6. Waiverlmodification request: See Summary of Waiver Requests approved in March 2007
7. Reason for request and why it should be granted: Reasons are included in the summary
8. Identify the risks to the City in approving this waiverlmodification: Minimal
%ice r
Head S
nature
,/ / /6 /0(�
Date:
APPROVALS
Approvals must be obtained in the order listed on this form. Two approvals are required
for a request to be granted. Approval from the City Administrator's Office is only required if
Risk Management a%thejCity Attorney's Office disagree.
1. Ri k Management 1 a /J -7
Approved ❑Denied
Signature Date
2. City Attorney's Office
Approved ❑ Denie y
Sigiigtbje Date
3. City Administrator's Office
❑ Approved ❑ Denied
Signature Date
If approved, the completed waiver/modification request is to be submitted to the
City Attorney's Office along with the contract for approval. Once the contract has been approved,
this form is to be filed with the Risk Management Division of Administrative Services
Diehl Evans Ins Waiver 11/10/2008 7:29:00 AM
Dieinl, lEvans & Company
Stninmary of Waiver Reguests
Contract )Exceptions:
Section 8 --Hold Harmless
Request: Diehl, Evans & Company requests deletion of the following statement in the
first sentence.
"except such loss or damage which was caused by the sole negligence or will
misconduct of CITY, CONSULTANT will conduct all defense at its sole cost and expense
and qTY shall approve selection of CONSULTANT s counsel. "
Reason, The phrase "sole negligence or willful misconduction" appears to shield the
City from any liability if City official or employees were "partially" (but not solely)
negligent, or where the City was involved in misconduct, althought "not willful". The
firm does not customarily sign such agreements.
Insurance Waivers:
Section 9, Professional Liability Insurance
Request_ Diehl, Evans & Company requests deletion of the following two sentences:
"The above mentioned insurance shall not contained a self insured retention,
"deductible " or any other similar form of limitation on the required coverage except with
the express wrtten consent of the CITY. "
CONSULTANT shall no16 CITY of circumstances or incidents that might give rise to
future claims.
Reason: The firm's insurance coverage for professional liability is $3,000,000 per
claim/$3,000,000 aggregate with a $50,000 deductible (see attached for a letter from
Diehl, Evans & Company).
Diehl Evans Waiver 1 of 1 2/28/2007
D&B Business Information Report: DIEHL, EVANS & CO L.L.P. Page 1 of 8
1!
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I Print. thi Report
Copyright 2009 Dun & Bradstreet - Provided under contract for the exclusive use of subscriber 098022862L
ATTN: jlockhart@surfcity-hb.org Report Printed: MAR 04 2009
In Date
BUSINESS SUMMARY
DIEHL, EVANS & CO L.L.P. Now Included with this Report
DIEHL EVANS
5 Corporate Park Ste 100 D&B's Credit Limit Recommendation
Moved From: 2121 Alton Parkway Ste 100, Irvine, Ca D&B's industry and risk -based limit guidance
Irvine, CA 92606 Learnt tyloe View Now
This is a headquarters location.
Branch(es) or division(s) exist.
Web site:
www.diehlevans.com
Telephone:
949 399-0600
Fax:
949 399-0610
Manager:
MICHAEL LUDIN, MNG PTNR
Year started:
1925
Management
1954
control:
Employs: 45 (27 here)
History: CLEAR
Financing: SECURED
SIC: 8721
8748
7291
Line of Acctg/auditing/bookkeeping, bus
business: consulting srvcs, tax return prepn
srvcs.
Payment Trends Profile
Payment trends and industry benchmarks
Learn More view Now
D-U-N-S Number: 03-060-2882
D&B Rating: 11112
Number of employees: 1R is 10 or more
employees.
Composite credit 2 is good.
appraisal:
D&B PAYDEXO:
12-Month D&B PAYDEX: 79
When weighted by dollar amount, payments to
suppliers average 2 days beyond terms.
a 1tteV
120 Bays slvyr 30 days STOW Protil et AMICIpates
Based on trade collected over last 12 months.
Enhanced _payment _t_rencl;sa_nd_ ; dusIry
benchmarks chmarks ,ray ava,labl_e on this business
09/05/2008
Business address has changed from 2121 Alton Parkway Ste 100, Irvine, CA, 92606 to 5 Corporate Park Ste 100,
Irvine, CA, 92606.
https://www.dnb.com/delivery/ 12/126185/126185.BIRHQ.2145.341362097 Ltng.print. htm?printPr... 3/4/2009
D&B Business Information Report: DIEHL, EVANS & CO L.L.P.
Page 2 of 8
11/02/2007
This business is located in an area at previous risk of fire damage from the Southern California wildfires. D&B has
obtained information from published reports that indicate there has been no major impact to commercial buildings in
this area.
10/25/2007
This business is located in a FEMA designated disaster area which may be impacted by the California wildfires. The
extent of impact to operations is under investigation. We will provide additional information as it becomes available.
SUMMARY ANALYSIS
D&B Rating: 11112
Number of employees: 1R indicates 10 or more employees.
Composite credit appraisal: 2 is good.
The 1R and 2R ratings categories reflect company size based on the total number of employees for the business.
They are assigned to business files that do not contain a current financial statement. In 1R and 2R Ratings, the 2, 3,
or 4 creditworthiness indicator is based on analysis by D&B of public filings, trade payments, business age and other
important factors. 2 is the highest Composite Credit Appraisal a company not supplying D&B with current financial
information can receive. For more information, see the D&B Rating Key.
Below is an overview of the company's rating history since 01/01/91:
D&B Rating Date Applied
1R2
03/16/05
--
03/11/04
1R2
11/13/01
1A1
03/27/00
2A1
09/18/98
1R2
05/16/97
--
06/07/95
ER4
01/01/91
The Summary Analysis section reflects information in D&B's file as of March 2, 2009.
Have DIEHL, EVANS & CO L.L.P.'s payment habits changed over time?.
A Payment Trends Profile will show you - View Now
If you have questions about this report, please call our Customer Resource Center at 1.800.234.3867 from anywhere
within the U.S. If you are outside the U.S. contact your local D&B office.
*** Additional Decision Support Available ***
Additional D&B products, monitoring services and specialized investigations are available to help you evaluate this
company or its industry. Call Dun & Bradstreet's Customer Resource Center at 1.800.234.3867 from anywhere within
the U.S. or visit our website at www.dnb.com.
The following information was reported 09/05/2008:
Management: MICHAEL LUDIN, MNG PTNR
THOMAS PERLOWSKI, MNG PTNR
HARVEY SCHROEDER, MNG PTNR
CRAIG SPAKER, MNG PTNR
NITIN PATEL, MANAGING PTNR
ROBERT CALLANAN, PTNR;:
KENNETH AMES, PTNR
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D&B Business Information Report: DIEHL, EVANS & CO L.L.P.
Page 3 of 8
Business started 1925 by Ellis Diehl. Present control succeeded Jan 01, 1954.
MICHAEL LUDIN. 1978 -present active here.
THOMAS PERLOWSKI. 1971-present active here.
HARVEY SCHROEDER. 1984-present active here.
CRAIG SPAKER. 1983-present active here.
NITIN PATEL. 1986-present active here.
ROBERT CALLANAN. 1999-present active here.
KENNETH AMES. 2003-present active here.
Business address has changed from 2121 Alton Parkway Ste 100, Irvine, CA, 92606 to 5 Corporate Park Ste 100,
Irvine, CA, 92606.
Click below to buy a Business Information Report on that family member.
For an expanded, more current corporate family view, use D&B's Global Family Linkage product.
Buy Selected Report(s)
Branches (US):
Diehl, Evans & Co L.L.P. Carlsbad, CA DUNS # 03 858-4058
Diehl, Evans & Co L.L.P. Escondido, CA DUNS # 78-300-7115
Selected= -Reports)
z
CORPORATE AND BUSINESS REGISTRATIONS REPORTED BY THE SECRETARY OF STATE OR OTHER OFFICIAL
SOURCE AS OF FEB 25 2009:
Registered Name:
Business type:
State of organization:
Filing date:
Registration ID:
Status:
Where filed
Principals:
09/05/2008
DIEHL, EVANS AND COMPANY, LLP
DOMESTIC LTD LIABILITY
PTRS HIP
OREGON
JUL 21 2000
76495085
INACTIVE
SECRETARY OF STATE/CORPORATIONS DIVISION, SALEM, OR
MICHAEL R LUDIN, PARTNER, 1144 ORANGEGROVE, ORANGE, CA, 928670000
CRAIG W SPRAKER, PARTNER, 28 MUIRFIELD, DOVE CANYON, CA, 926790000
Description: Business provides accounting, auditing and bookkeeping services. Provides business consulting
services. Provides tax return preparation services.
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D&B Business Information Report: DIEHL, EVANS & CO L.L.P.
Page 4 of 8
ADDITIONAL TELEPHONE NUMBER(S): Facsimile (Fax) 949 399-0610.
Territory : Statewide.
Nonseasonal.
Employees: 45 which includes partners and 1 part-time. 27 employed here.
Facilities: Rents 7,500 sq. ft. in a two story building.
Branches: Maintains branch locations in Carlsbad, CA and Escondido, CA.
SIC: NAICS:
Based on information in our file, D&B has assigned this 541219 Other Accounting Services
company an extended 8-digit SIC. D&B's use of 8-digit 541618 Other Management Consulting Services
SICs enables us to be more specific to a company's 541213 Tax Preparation Services
operations than if we use the standard 4-digit code.
The 4-digit SIC numbers link to the description on the
Occupational Safety & Health Administration (OSHA)
Web site. Links open in a new browser window.
87210000 Accounting, auditing, and bookkeeping
87480000 Business consulting, nec
72910000 Tax return preparation services
Enhanced portent_trends and industry benchmarks are available on this business
The D&B PAYDEX is a unique, dollar weighted indicator of payment performance based on up to 40 payment
experiences as reported to D&B by trade references.
3-Month D&B PAYDEX: 80 12-Month D&B PAYDEX: 79
=When weighted by dollar amount, payments to When weighted by dollar amount, payments to
suppliers average within terms. suppliers average 2 days beyond terms.
tt' too 0 too
120 days stovr 30 days slow Prompt Anticipates 12D Gaya slow 30 days slaw Prompt Anticipates
Based on trade collected over last 3 months
E17=11sT�I±�Ti YiL'31I*ulu►dl!:l
Based on trade collected over last 12 months.
When dollar amounts are not considered, then
approximately 97% of the company's payments are
within terms.
The Payment Summary section reflects payment information in D&B's file as of the date of this report.
Below is an overview of the company's dollar -weighted payments, segmented by its suppliers' primary industries:
Total Total Dollar Largest High Within ` Days Slow
Rcv'd ' Amts Credit Terms <31 31-60 61-90 90>
c#) M c$)
Top industries:
Misc business service 6 2,500 2,500 100
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D&B Business Information Report: DIEHL, EVANS & CO L.L.P.
Page 5 of 8
Nonclassified
Telephone communictns
Mfg misc office eqpt
Short-trm busn credit
Whol office supplies
Misc equipment rental
Executive office
Electric services
Ret mail-order house
OTHER INDUSTRIES
Other payment categories:
Cash experiences
Payment record unknown
Unfavorable comments
Placed for collections:
With D&B
Other
Total in D&B's file
5
1,250
750 `
100 - - - -
4
2,100
1,000,
100 - - - -
3
1,100 ';
500
91 9 - - -
3
350
250
100 - - -
2
1,100
1,000
100 - - - -
2 '
750
0
100 - - - -
1
1,000
1,000
100 - - -
1
750
750
- 100 - - -
1.
500
500
100-
9 !
450
100 ;
100 - - - -
0
0'
0+
3 '
3,750
2,500
0-
0
0`
0
0!
0
N/A
40
15,600
2,500
The highest Now Owes on file is $2,500
The highest Past Due on file is $50
D&B receives over 600 million payment experiences each year. We enter these new and updated experiences into
D&B Reports as this information is received.
How does DIEHL, EVANS & CO L.L.P.'s payment record compare to its industry?
A Payment Trends Profile will show you - View Now
PAYMENT DETAILS
Detailed Payment History
Date Reported Paying Record High Credit Now Owes Past Due Selling Terms Last Sale
(mm/yy)
M
M
M
Within
(months)
02/09
Ppt
1,000 '
50
0 =
N30 1 mo
Ppt
500
500
0
1 mo
Ppt
500
50
50 :
1 mo
01/09
Ppt
250 ;
0
1 mo
Ppt
500 -
0
1 mo
Ppt
2,500
2,500
0
1 mo
Ppt
1,000
01
0
6-12 mos
Ppt
500
0
0
2-3 mos
Ppt
500
0
0
2-3 mos
Ppt
100
0
0
N30 6-12 mos
Ppt
100
0
0
1 mo
Ppt
50
0
0
2-3 mos
(014)
2,500
1 mo
(015)
1,000 +
1 mo
(016)
250
1 mo
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D&B Business Information Report: DIEHL, EVANS & CO L.L.P.
Page 6 of 8
12/08
Ppt
250 ';
100
0
1 mo
Ppt
50
.0
0
1 mo
10/08
Ppt
750
0 ,
0
1 mo
Ppt
250
100
0
1 mo
Ppt
100 +
100 '
0
1 mo
08/08
Ppt
1,000
1 mo
07/08
Ppt
100 `
0 '
0
Ppt
50 '
0 '
0
6-12 mos
06/08
Ppt
50 '
1 mo
Ppt
50 ',
1 mo
Ppt
50
1 mo
Ppt
50
1 mo
05/08
Ppt
500
500
N30
1 mo
Ppt
0
0
0
1 mo
Ppt
0
0
0
1 mo
01/08
Ppt
100
100
0
1 mo
12/07
Ppt
0
0
0
6-12 mos
Ppt
0
0,
0
6-12 mos
Ppt
0
0 i
0
6-12 mos
Ppt
0 =
0
0
6-12 mos
Ppt
0
0
0
6-12 mos
11/07
Ppt
50 i
01
0
6-12 mos
09/07
Slow 15
750
750
0
1 mo
02/07
Ppt
100
0 `;
0
6-12 mos
Payment experiences reflect how bills are met in relation to the terms granted. In some instances payment beyond
terms can be the result of disputes over
merchandise,
skipped invoices etc.
Each experience shown is from a separate supplier. Updated trade experiences replace those previously reported.
Have DIEHL, EVANS & CO L.L.P.'s payment habits changed over time?'
A Payment Trends Profile will show you - Vie_-v._Now
08/30/2008
The name and address of this business have been confirmed by D&B using available sources.
The following Public Filing data is for information purposes only and is not the official record. Certified copies can only
be obtained from the official source.
L
Collateral: Account(s) and proceeds - General intangibles(s) and proceeds - Computer
equipment and proceeds
Type: Original
Sec. party: CALIFORNIA BANK & TRUST, IRVINE, CA
Debtor: DIEHL, EVANS AND COMPANY, LLP
Filing number: 0301360675
Filed with: SECRETARY OF STATE/UCC DIVISION, SACRAMENTO, CA
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D&B Business Information Report: DIEHL, EVANS & CO L.L.P.
Page 7 of 8
Date filed: 01/09/2003
Latest Info Received: 01/28/2003
Collateral:
Account(s) and proceeds - Computer equipment and proceeds - General
intangibles(s) and proceeds
Type:
Original
Sec. party:
ELDORADO BANK, IRVINE, CA
Debtor:
DIEHL, EVANS AND COMPANY, LLP
Filing number:
9901560098
Filed with:
SECRETARY OF STATE/UCC DIVISION, SACRAMENTO, CA
Date filed:
01/07/1999
Latest Info Received:
01/22/1999
Collateral:
Leased Business machinery/equipment
Type:
Original
Sec. party:
KONICA MINOLTA BUSINESS SOLUTIONS U.S.A., INC., PARK RIDGE, NJ
Debtor:
DIEHL, EVANS & CO L.L.P.
Filing number:
077104069882
Filed with:
SECRETARY OF STATE/UCC DIVISION, SACRAMENTO, CA
Date filed:
02/26/2007
Latest Info Received:
03/09/2007
Collateral:
Leased Business machinery/equipment
Type:
Original
Sec. party:
KONICA MINOLTA BUSINESS SOLUTIONS U.S.A, INC., PARK RIDGE, NJ
Debtor:
DIEHL EVANS & COMPANY LLP
Filing number:
0413160380
Filed with:
SECRETARY OF STATE/UCC DIVISION, SACRAMENTO, CA
Date filed:
04/30/2004
Latest Info Received:
05/26/2004
Type:
Continuation
Sec. party:
ELDORADO BANK, IRVINE, CA
Debtor:
DIEHL, EVANS AND COMPANY, LLP
Filing number:
0323000568
Filed with:
SECRETARY OF STATE/UCC DIVISION, SACRAMENTO, CA
Date filed:
08/13/2003
Latest Info Received:
08/26/2003
Original UCC filed date:
11/09/1998
Original filing no.:
9832060318
Type:
Continuation
Sec. party:
ELDORADO BANK, IRVINE, CA
Debtor:
DIEHL, EVANS AND COMPANY, LLP
Filing number:
0871603844
Filed with:
SECRETARY OF STATE/UCC DIVISION, SACRAMENTO, CA
Date filed:
06/05/2008
Latest Info Received:
06/06/2008
Original UCC filed date:
11/09/1998
Original filing no.:
9832060318
Type:
Termination
Sec. party:
ELDORADO BANK, IRVINE, CA
Debtor:
DIEHL, EVANS AND COMPANY, LLP
Filing number:
03302CO705
Filed with:
SECRETARY OF STATE/UCC DIVISION, SACRAMENTO, CA
Date filed:
10/24/2003
Latest Info Received:
11/10/2003
Original UCC filed date:
02/01/1999
Original filing no.:
.........
9904060393
_..
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D&B Business Information Report: DIEHL, EVANS & CO L.L.P.
Page 8 of 8
Type:
Assignment
Sec. party:
ELDORADO BANK, TUSTIN, CA ZIONS CREDIT CORPORATION, SALT LAKE CITY,
UT
Assignee:
NO NAME AVAILABLE
Debtor:
DIEHL, EVANS AND COMPANY, LLP
Filing number:
0103260680
Filed with:
SECRETARY OF STATE/UCC DIVISION, SACRAMENTO, CA
Date filed:
03/04/2002
Latest Info Received:
03/12/2002
Original UCC filed date:
01/25/2001
Original filing no.:
0103260680
The public record items contained in this report may have been paid, terminated, vacated or released prior to the
date this report was printed.
Activity summary
Borrower (Dir/Guar):
NO
Administrative debt:
NO
Contractor:
NO
Grantee:
NO
Party excluded from federal program(s):
NO
Possible candidate for socio-economic program consideration
Labor surplus area:
YES (2009)
Small Business:
YES (2009)
8(A) firm:
N/A
The details provided in the Government Activity section are as reported to Dun & Bradstreet by the federal
government and other sources.
Copyright 2009 Dun & Bradstreet - Provided under contract for the exclusive use of subscriber 098022862L
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