HomeMy WebLinkAboutRes 08-29 Ratifying an Agreement with Carolyn M. MarshallTOWN OF WESTLAKE
RESOLUTION NO. 08-29
RATIFYING THE ACCEPTANCE AND EXECUTION OF AN AGREEMENT WITH
CAROLYN M. MARSHALL, CPA TO PERFORM A UTILITY RATE STUDY.
WHEREAS, Interim Town Manager accepted and executed an agreement with Carolyn
M. Marshall, CPA on January 28, 2008; and
WHEREAS, the Board of Aldermen finds that the agreement is acceptable and
beneficial to the Town;
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF ALDERMEN OF THE
TOWN OF WESTLAKE, TEXAS:
SECTION 1. The above findings are hereby found to be true and correct and are
incorporated herein in its entirety.
SECTION 2. The Board of Aldermen of the Town of Westlake, Texas, hereby ratifies
the acceptance and execution of the agreement with Carolyn M. Marshall, CPA to perform a
water rate study in accordance with the terms as set forth in the attached Exhibit "A".
PASSED AND APPROVED ON THIS 5th DAY OF MAY 2008,
ATTEST: Scott Bradley, Mayor
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Sutter, TRMC, Town Secretary Thomas E. Brymer, wn er
APPROVED AS TO FORM:
L. Stanton oyeKy, T(TwNuxttorney
Carolyn M. Marshall CPA
CONSULTING AGREEMENT
THIS CONSULTING AGREEMENT is made and entered into as of this 28b day of
January, 2008, by and between the Town of Westlake, Texas ("Town") and Carolyn M.
Marshall, CPA (CPA) with offices at 849 Dianna Ave, Hurst Texas 76053.
WHEREAS, Carolyn M Marshall, CPA is in the business of providing financial and
management consulting to local government and not-for-profit agencies;
WHEREAS, the Town desires to engage CPA for a project relating to the above
mentioned and other areas of expertise;
NOW, THEREFORE, in consideration of the promises and mutual agreements herein,
Town and CPA agree as follows:
1. CarolyLi M. Marshall CPA's En a ement
(a) Town hereby engages CPA and CPA agrees to be so engaged on the terms
and conditions set forth in this Agreement to perform a utility rate study. The project
shall consist generally of an analysis of methods, procedures and practices currently in
place regarding the charges for water and wastewater services of the Town, and
recommending changes, improvements, modifications or other actions deemed
appropriate by CPA, and agreed to by Town.
(b) CPA shall undertake and accomplish the Project with standards acceptable to
Town. In carrying out the Project, CPA shall maintain liaison with the Town Interim
Manager or such other employee of Town as Town may designate.
2. Scope of Engagement
CPA shall perform water and wastewater cost of service studies
Carolyn M Marshall, CPA shall:
A. Develop and provide an updatable computer model, using Microsoft products and
customized to the specific needs of the Town of Westlake. The model will provide the
opportunity to project operating, maintenance and all other expenses at the budgetary
line -item level. The Town will provide projections for account and expenditure growth at
this level of detail. The model also includes a variety of general fiscal policies including:
1. Fund Balance (working capital) requirements
2. Cash requirements
3. Percent of depreciation funded through operations
These can be refined to reflect any specific policy that the Town of Westlake wishes to
evaluate within the utility fund.
B. Establish revenue requirements using several historical years of actual audited data
(FY 05 and FY 06) as well as previous operating year (FY 07) and six planning years
(FY 0813). Capital costs and debt requirements will also be considered in the
development of revenue requirements. Analysis of these issues will consider any legal
bond covenants and any established policies of the Town regarding debt coverage and
capacity. Revenue projections for sources other than utility rates will be made in
conjunction with Town staff.
C. Review and update water and sewer rates for FY 08. This will incorporate various
system equity issues and address the following components:
1. Town staff will assist by identifying those costs associated with water versus
sewer operations.
2. The current and future debt charges will be segregated to the two utilities
based upon capital projects as identified by staff and engineers.
3. Use several years (minimum of three) of historical consumption data to
develop estimated volumes to be used in developing water and sewer rates necessary to
recover revenue requirements. As far as possible, staff will provide historical
consumption data by month, by class, by range of consumption.
D. Review of minimum bill. This effort will identify the separation of variable costs
versus fixed costs versus administrative costs, and the corresponding impact to the
minimum bill and volume charges. As a result, modifications to the minimum bill will be
considered.
E. Review of customer class. This segregation will include the division of classes of
customer, either by type or by meter size. The analysis will incorporate local philosophy
of equity basis in utility charges.
F. Review of rate structures. Alternative rate structures will be examined and reported
to the Town with their impacts on projected revenues and the effects on various
customers and classes. All alternatives will be considered as to their ability to provide
adequate revenues, the ability to implement changes and comply with existing or known
laws and regulations, and their ability to encourage efficient use of water (conservation),
depending on the emphasis and priorities of the Board. The comparisons will include the
criteria used to evaluate the alternatives, any implementation concerns and any expected
customer impacts.
G. Meet with Town staff to explain findings and issues.
H. Attend up to four Board meetings and workshops as requested.
3. Timing of the Engagement
The timing of the tasks within each phase will overlap and much of the work will be
parallel.
Phase 1: Data Collection, Review, Analysis and Evaluation
This phase will begin as soon as the agreement is signed. The model will be
designed and historical financial data and consumption data will be entered into the
model.
Phase 2: Identification of the water and wastewater revenue requirements over the
multi-year planning period.
Phase 3: Development of the rate design alternatives
The initial findings can be presented to the staff and/or Town Board during the first week
of April, 2008 if written authorization is received prior to February 11, 2008. Once
written authorization is received, the engagement can be initiated within one week.
4. Independent Contractor Status
Carolyn M Marshall, CPA shall be an independent contractor and CPA
acknowledges, and confirms to client, its status as that of an independent contractor.
Nothing herein shall be deemed or construed to create a joint venture, partnership, agency
or employee/employer relationship between the parties for any purpose, including but not
limited to taxes or employee benefits. CPA will be solely responsible for payment of any
and all taxes and insurance. CPA will submit to Town upon request, evidence of
compliance with the provisions of this paragraph in a form and manner satisfactory to
Town.
5. Power to Act on Behalf of Town
CPA shall not have any right, power or authority to create any obligation, express
or implied, or make representation on behalf of Town except as CPA may be expressly
authorized in advance in writing from time to time by Town and then only to the extent
of such authorization.
6. Fees and Billing Schedule for Cost of Service Study
CPA will perform the tasks as outlined in the scope of the engagement for a fee of
$15,000. The Town will be billed as follows:
$ 5,000 Upon signing of the Agreement
$ 5,000 after the 151 presentation to staff
5,000 upon delivery of final report
$15,000
7. Expenses
3
CPA will be responsible for all out-of-pocket expenses, except for out of town
travel (airfares, hotels, rental car, and meals), which will be reimbursed at actual costs, as
provided by receipts and other evidence provided to Town by CPA. CPA shall not incur
such expenses without the express approval, in advance, of Town.
8. Carolyn M Marshall CPA's Covenants
CPA covenants to City as follows:
(a) CPA will comply at all times with all applicable laws and regulations of
any jurisdiction in which Carolyn M Marshall CPA acts;
(b) CPA will comply with all applicable policies and standards and shall carry
out the project in a manner consistent with the ethical and professional standards of
Town;
(c) CPA will comply at all times with all security provisions in effect from
time to time at Town's premises, with respect to access to premises, and all materials
belonging to Town;
(d) CPA shall not use Town's name in any promotional materials or other
communications with third parties without Town's prior consent; and
(e) CPA is legally authorized to engage in business in Texas and will provide
Town satisfactory evidence of such authority upon request.
9. Term
This Agreement shall be effective as of January 28, 2008 and shall terminate on
September 30, 2008, unless the term thereof is extended pursuant to express written
agreement of the parties or unless previously terminated as provided in Section 11 below.
10. Termination
(a) Town may, upon giving fourteen (14) days' written notice identifying
specifically the basis for such notice, terminate this Agreement for breach of a material
term or condition of this Agreement, provided CPA shall not have cured such breach
within the fourteen (14) day period.
(b) Either party may at any time terminate this Agreement upon giving thirty
(30) days' written notice to the other party.
(c) In the event this Agreement is terminated, CPA shall be entitled to
payment of all fees, as provided in Sections 6 and 7 respectively, incurred prior to the
effective date of such termination.
(d) Upon termination of this Agreement for any reason, CPA will cease all
activity on the project and shall promptly provide to Town, with cost to Town, all work
product and files developed by CPA under this Agreement and all materials provided to
CPA by Town in connection with this Agreement.
11. Priority of this Agreement
This Agreement sets forth the entire intent and understanding of the parties hereto
on the subject matter hereof, and supersedes any other agreements or understandings. It
may be amended only by a writing duly signed by both of the parties hereto.
12. Governing Law and Venue
This Agreement shall be governed by and construed in accordance with the laws of the
State of Texas and venue shall lie in Tarrant County, Texas.
IN WITNESS WHEREOF, the parties have duly executed this Agreement as of the day
and year first below written.
Town of Westlake, Texas
By:
Date: z$
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Carolyn M Marshall, CPA
By:
Date: