HomeMy WebLinkAboutKPMG LLC Professional Consulting Services
Augusta Richmond GA
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DOCUMENT TYPE:
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BOX NUMBER: ) l.p
FILE NUMBER: I Le 3 ~ ~
NUMBER OF PAGES: I Y
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2888-A Remington Green Lane
Tallahassee. FL 32308
Telephone 850 297 0508
Fax 850 297 0507
July 1, 2002
Ms. Donna B. Williams
Interim Finance Director
Augusta-Richmond County
530 Greene Street
Augusta, Georgia 30911
Dear Ms. Williams:
This letter is to confirm our understanding of the terms of our engagement and the nature
and limitations of the services we will provide. This engagement is subject to the
standard terms and conditions included as Attachment A. Also attached are resumes for
key engagement team members.
KPMG LLP (KPMG) is pleased to submit this Engagement letter to Augusta-Richmond
County government (the City-County) to provide professional consulting services for the
development and preparation of an A-87 central service cost allocation plan, and a Full
Cost central service cost allocation plan. The plans will utilize FY 2001 actual audited
costs, and will be prepared in acc&dance with Federal Circular A-87, Cost Principles for
State and Local Governments. The plans will be compliant with the recently revised A-
87 regulations governing cost allocation plans. The Full Cost plan will contain
administrative costs which are not allowable under Circular A-87.
We estimate that an elapsed calendar time of eight to ten weeks from the date of
commencement would be required to develop and prepare the central service cost
allocation plans. This time frame, of course, is dependent upon the timeliness of
requested information furnished by the City-County. The City-County will be
responsible for the collection of all statistical information used as allocation bases.
Changes in the existing cost allocation plans will be made to account for and reflect
agency organizational changes made since the last plans were prepared. KPMG staff will
compile the plans with data provided by the City-County using our proprietary costing
software, and produce two cost allocation plan documents. A detailed workplan of the
engagement is attached. We will require no participation on the part of City-County
staff, other than to be available for project meetings and to provide documentation for our
analysis such as financial statements, personnel lists etc.
Our fees for professional services are based on the time and staffing requirements of the
engagement, and include all expenses incurred by us. Our total contract costs to perform
the professional consulting services will not exceed $24,500. The engagement fee will be
.... KPMG LLP. KPMG LLP.. us, limited I~biity parmershi~ is
. a member of KPMG internatIOnal, 8 Swi" association
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Ms. Donna B. Williams
Augusta-Richmond County
Page 2
billed to the City-County monthly, based on time and expenses incurred each month.
This engagement will be managed by Chris Polischuck. Primary staff assistance will be
provided by Heidi Powell, a Certified Public Accountant with extensive experience in the
preparation of cost allocation plans. Mr. Polischuck will be responsible for periodic
status reports to the City-County, at no less than monthly frequency.
We look forward to working with you and your staff in the performance of these services.
We would be pleased to discuss this letter with you at any time. For your convenience in
confirming these arrangements, we enclose a copy ofthis letter. Please sign it and return
it to me.
Very truly yours,
KPMG LLP
David L. Dennis
Partner
ttj;; Authorized Signa
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Title
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Date
SCOPE OF WORK
Engagement Objective
The objective ofthis engagement is to maximize the recovery of indirect costs througp. special
revenue (federal), enterprise fund programs and user fees and charges operated by Augusta-
Richmond County (the City-County) and to ensure, through the rate development process, that
the City-County equitably distributes its costs and develops rates to ensure a reasonable cost
recovery. To meet this objective, we propose to assist the City-County in the following areas:
. Phase I -Perform diagnostic analysis of City-County organization as it relates to
the structuring of the cost allocation plan. Review will be made to ensure
compliance with all applicable Federal regulations, and to ensure that the City-
County has selected all relevant user departments, indirect cost pools and allocation
statistics.
. Phase IT - Assistance in the development of an A-87 Central Services Cost
Allocation Plan based on actual expenditures in accordance with the provisions of
OMB Circular A-87. The plan will contain a determination oftotal costs for
providing each supporting service (e.g. General Administration, Personnel, Finance,
Building Maintenance, and Data Processing Services).
. Phase ill -Development of a full-cost Central Services Cost Allocation Plan based
on actual expenditures. The plan will include administrative expenses not
allowable under A-87.
Work Plan Approach
The phases and related tasks described in this section outline the approach the KPMG Team
will take to meet the engagement objective. The project schedule assumes a 60 day (eight
week) time span to generate the draft plans. KPMG staffwill develop the plans with data
provided by the City-County, and produce two cost allocation plan documents.
Phase I - Dial!nostic analysis of current plan and structurinl! the new plan
Task 1:
Review the City-County's current cost plan to identify areas of potential additional
cost recovery. We will also investigate alternative strategies and procedures to
make the process more efficient and effective.
Task 2:
In light of Task 1 analysis, develop alternative scenarios for cost allocation plan
cost pools, allocation statistics and receiving departments to maximize recovery of
indirect costs to present to the City-County for review and selection.
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Phase II- Development of the A-87 Central Services Cost Allocation Plan
Task 1:
Task 2:
Task 3:
Task 4:
Task 5:
Task 6:
Task 7:
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Meet with the appropriate City-County officials responsible for working with
KPMG in the development of the Central Services Cost Allocation Plan to discuss
the engagement objectives.
Organize a project team comprised ofKPMG Team personnel and at least one
City-County staff member. This staff member will be required to provide liaison
services with all other City-County staff, which will entail scheduling
appointments and introductions with interviewees. We will work throughout the
engagement with this staff member and any other designated staff to keep them
appraised as to the progress of our work, and to educate them in the process of
plan development.
Identify all direct operating cost centers, classify various services performed,
products delivered etc., and determine the contribution of central services to their
support.
Secure the financial data necessary to develop the central services indirect cost
pools.
Analyze the City-County's actual expenditures to determine the costs which
comprise the indirect cost pools.
Determine the allowable costs for providing each supporting service based on the
cost principles outlined in OMB Circular A-87. Supporting services include such
items as: Fiscal Services, Human Resources, Purchasing and Contracts, Building
Maintenance, Data Processing etc.
Determine the appropriate statistical allocation bases to be utilized based on
reasonableness and maximum potential recovery. The selection of an allocation
base is unique to the type of cost to be distributed. The major allocation bases may
include:
. Direct Assignment
. Square Footage
, . Full-time Equivalent Personnel
. Number of Accounting Transactions
. Actual Percentage of Effort
. Insured Employees and Insurance Values
. Actual Billings and Purchase Orders
. Departmental Fixed Assets
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Task 8: Review again the accumulation of the central services costs, indirect cost pools,
and statistical allocation bases for appropriateness.
Task 9: Develop a final cost allocation plan methodology to calculate the Central Services
Cost Allocation Plan.
Task 10: Accumulate and prepare all data that must be entered into KPMG's Cost
Determination Model system.
Task 11: Enter the City-County's financial data into the CDM system.
Task 12: Review the reconciliation to the audited financial statements used in the Central
Services Cost Allocation Plan.
Task 13: Prepare any adjustments necessary to distribute direct and indirect costs to the
appropriate OMB Circular A-87 cost categories.
Task 14: Enter the allocation base statistical information into the CDM system.
Task 15: After entering all of the necessary data into the CDM system, the model will
perform the step-down analysis using the double-apportionment methodology and
develop the associated supporting schedules necessary to prepare the Central
Services Cost Allocation Plan.
Task 16: Generate the OMB Circular A-87 Cost Allocation Plan, including financial and
statistical schedules, as well as necessary narratives and explanations. The final
Plan will include the following:
. An organization chart showing all divisions and units of the City-County.
. A certification by an authorized City-County official which states that the Plan
has been prepared in a&ordance with applicable policies and procedures.
. Financial and statistical schedules identified as follows:
Total Costs Report which identifies the total operating costs of the
City-County by fund category and agrees to the City-County's audited financial
statements.
Unallowable Costs Report which identifies the total unallowable costs
of the City-County by fund category per the applicable provisions of OMB
Circular A-87.
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KPMGJ
Allowable Costs Report which identifies the total allowable costs of the
City-County by fund category.
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Cost Reclassification Report which reclassifies the total allowable
costs by fund category to each associated direct and indirect cost pool.
Cost Adjustment Report which identifies any adjustments necessary to
distribute costs to the appropriate direct and indirect cost categories.
Step-down Allocation Report which identifies the portion of indirect
costs allocated to each direct cost objective and indirect cost pool using the
double apportionment methodology.
Schedule of Direct and Indirect Cost Pools which identifies the City-
County's cost pools as either direct or indirect.
Summary of Allocation Bases which identifies the allocation base
statistical data associated with each indirect cost pool.
Apportionment Reports which identify the total costs of each indirect
cost pool and their allocation to benefiting direct and indirect activities.
Indirect Cost Rate Reports which identify the calculated indirect cost
rate for each direct cost objective.
. Narratives and explanations which identify the nature and extent of services
provided by each indirect cost pool.
Task 17: After the draft plan is developed, KPMG will make any necessary revisions to the
plan after the City-County has reviewed it for one week.
Task 18: After the plan is finalized, meet with designated City-County staff to explain
costing methodology.
Phase In - Develooment of Full Cost Central Services Cost Allocation Plan
Task 1:
Using the A-87 Plan as a baseline, add in the administrative costs not allowable
under Federal Circular A-87..
Task 2:
Generate the Full Cost Allocation Plan, including financial and statistical
schedules, as well as necessary narratives and explanations.
Task 3:
After the draft plan is developed, KPMG will make any necessary revisions to the
plan after the City-County has reviewed it for one week.
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Task 4:
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After the plan is finalized, meet with designated City-County staff to explain
costing methodology,
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KPMG LLP
Standard Terms and Conditions
1. Services. Our services may include advice and
recommendations; but all decisions in connection with
the implementation of such advice and
recommendations shall be your sole responsibility.
2, Payment of Invoices, You agree to pay properly
submitted invoices within thirty (30) days of the invoice
date (or any other date that we may agree to in writing),
We shall have the right to halt or terminate entirely our
services until payment is received on past due invoices.
All fees, charges and other amounts payable to us
hereunder do not include any sales, use, excise, value
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payment of which shall be your sole responsibility,
excluding any applicable taxes based on our net income
or taxes arising from the employment or independent
contractor relationship between us and our personnel.
3, Term. Unless terminated sooner in accordance with its
terms, this engagement shall tenninate on the
completion of our services hereunder. In addition, this
engagement may be tenninated by either of us at any
time by giving written notice to the other party not less
than 30 calendar days before the effective date of
termination.
4. Ownership.
(a) KPMG Prooertv. We create, acquire or own
various concepts, methodologies, and techniques;
models; templates; software, user interfaces or
screen designs; general purpose consulting and
software tools; and logic, coherence and methods
of opemtion of systems (collectively, the "KPMG
Property"). We retain all ownership rights in the
KPMG Property. You shall acquire no right or
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expressly granted in the next paragraph. In
addition, we shall be free to provide services of any
kind to any other party as we deem appropriate, and
we may use the KPMG Property to do so. We
acknowledge that KPMG Property shall not include
any of your confidential information or your
tangible or intangible property, and we shall have
no ownership rights in such property,
(b) Ownershio of Deliverables. Except for KPMG
Property, and upon full and final payment to us,
delivembles or work product specified in the
engagement letter or proposal to which these terms
are attached (the "Delivembles") will become your
property. If any KPMG Property is contained in
any of the Delivembles, we hereby grant you, a
royalty-free, non-exclusive license to use the
KPMG Property in connection with the use of the
Delivembles,
Page 1
5, Limitation on Warranties. THIS IS A SERVICES
ENGAGEMENT. KPMG WARRANTS THAT IT
WILL PERFORM SERVICES HEREUNDER IN
GOOD FAITH. KPMG DISCLAIMS ALL OTHER
WARRANTIES, EITHER EXPRESS OR IMPLIED,
INCLUDING, WITHOUT LIMITATION,
WARRANTIES OF MERCHANTABILITY AND
FITNESS FOR A PARTICULAR PURPOSE.
6, Limitation on Damages. Except for your and our
respective indenmification obligations as described in
these Standard Terms and Conditions, neither you nor
we shall be liable to the other for any actions, damages,
claims, liabilities, costs, expenses or losses arising out of
the services performed hereunder for a total amount in
excess of the fees paid or owing to us for services
rendered by us under this engagement. In no event shall
either you or we be liable for consequential, special,
indirect, incidental, punitive or exemplary damages,
costs, expenses, or losses (including, without limitation,
lost profits and opportunity costs). The provisions of
this Paragraph shall apply regardless of the form of
action, damage, claim, liability, cost, expense, or loss,
whether in contract, statute, tort, or otherwise.
7. Infringement.
(a) We agree to indemnify, hold hann\ess and defend
you from and against all claims, liabilities, losses,
expenses (including reasonable attorneys' fees),
fines, penalties, taxes or damages (collectively
"Liabilities") asserted by any third party against
you to the extent such Liabilities result from the
infringement by the Delivembles of any third
party's trade secrets, trademarks, copyrights, or
patents issued as of the date of the attached
Engagement Letter. The preceding provisions shall
not apply to any infringement arising out of the
following:
(i) use of the Delivembles other than in
accordance with applicable documentation or
instructions supplied by us or other than in
accordance with Paragraph 8(b);
(ii) any altemtion, modification or revision of the
Delivembles not expressly agreed to in writing
by us; or
(iii) the combination of the Delivembles with
materials not supplied by us.
(b) In case any of the Delivembles or any portion
thereof is held, or in our reasonable opinion is
likely to be held, in any such suit to constitute
infringement, we may within a reasonable time, at
our option, either:
Revised 16 Jan. 01
KPMG LLP
Standard Terms and Conditions
(i) secure for you the right to continue the use of
such infringing item; or
(ii) replace, at our sole expense, such item with a
substantially equivalent non-infringing item or
modifY such item so that it becomes non-
infringing.
In the event we are, in our reasonable discretion
unable to perform either of options described in (6
or (ii) above, you must return the Deliverable to us
and our sole liability shall be to refund to you th~
amount you paid us for such item.
(c) The provisions of this Paragraph 7 state our entire
liability and your sole and exclusive remedy with
respect to any infringement or claim of
infringement.
8. Indemnification.
(a) Vou and we each agree to indemnifY, hold harmless
and defend the other from and against any and all
Liabilities for injury to, illness or death of, any
person or persons regardless of status, and damage
to or destruction of any tangible personal property
which the other party may sustain or incur to the
extent such Liabilities result from the negligence or
willful misconduct of the indemnifying party.
(b) Vou acknowledge and agree that any advice,
recommendations, information or work product
provided to you by us in connection with this
engagement is for your confidential use. Except as
otherwise required by law, you will not disclose or
permit access to such advice, recommendations,
information or work product to any other party or
summarize or refer to such advice,
recommendations, information or work product or
to our engagement hereunder without our prior
written consent. In that regard, you will indemnifY,
defend and hold us hannless from and against any
and all Liabilities asserted against us by any third
party to the extent resulting from that party's use or
possession of or reliance upon our advice,
recommendations, information or work product as
a direct or indirect result of your use or disclosure
of such advice, recommendations, information or
work product.
(c) The party entitled to indemnification (the
"Indemnified Party") shall promptly notifY the
party obligated to provide such indemnification
(the "Indemnifying Party") of any claim for which
the Indemnified Party seeks indemnification and
the Indemnifying Party shall have the right to
conduct the defense or settlement of any such claim
at the Indemnifying Party's sole expense, and the
Indemnified Party shall cooperate with the
Page 2
Indemnifying Party. The party not conducting the
defense shall nonetheless have the right to
participate in such defense at its own expense. The
Indemnified Party shall have the right to approve
the settlement of any claim hereunder that imposes
any liability or obligation other than the payment of
money damages.
9. Cooperation. Vou agree to cooperate with us in our
performance of our services for you, including
providing us with reasonable facilities and timely access
to your data, information and personnel. V ou shall be
responsible for the performance of your employees and
agents and for the accuracy and completeness of all data
and information provided to us for purposes of this
engagement.
10. Force Majeure. Neither you nor we shall be liable for
any delays resulting from circumstances or causes
beyond our reasonable control, including, without
limitation, fire or other casualty, act of God, strike or
labor dispute, war or other violence, or any law, order or
requirement of any governmental agency or authority.
11. Limitation on Actions. Neither you nor we may bring
any action arising under or relating to this engagement
more than one year after the cause of action has accrued,
except that we may bring an action for non-payment not
later than one year after the date of the last payment due
to us.
12. Independent Contractor. Vou and we are both
independent contractors and neither you nor we are, or
shall be considered to be, an agent, distributor or
representative of the other. Neither you nor we shall act
or represent itself, directly or by implication, as an agent
of the other or in any manner assume or create any
obligation on behalf of, or in the name of, the other.
13. Confidentiality. You and we both acknowledge and
agree that all information communicated by one party
(the "Disclosing Party") to the other (the "Receiving
Party") in connection with this engagement shall be
received in confidence, shall be used only for purposes
of this engagement, and no such confidential
information shall be disclosed by the Receiving Party or
its agents or personnel without the prior written consent
of the other party. Except to the extent otherwise
required by applicable law or professional standards, the
obligations under this section do not apply to
information that: (a) is or becomes generally available to
the public other than as a result of disclosure by the
Receiving Party, (b) was known to the Receiving Party
or had been previously possessed by the Receiving Party
without restriction against disclosure at the time of
receipt thereof by the Receiving Party, (c) was
independently developed by the Receiving Party without
violation of this Agreement or (d) you and we agree
from time to time to disclose, Each party shall be
Revised 16 Jan, 01
KPMG LLP
Standard Terms and Conditions
deemed to have met its nondisclosure obligations under
this Paragraph as long as it exercises the same level of
care to protect the other's information as it exercises to
protect its own confidential information, except to the
extent that applicable law or professional standards
impose a higher requirement. We may retain, subject to
the terms of this Paragraph, one copy of your
confidential information required for compliance with
applicable professional standards or internal policies. If
either you or we receive a subpoena or other validly
issued administrative or judicial demand requiring it to
disclose the other party's confidential information, such
party shall provide prompt written notice to the other of
such demand in order to permit it to seek a protective
order. So long as the notifying party gives notice as
provided herein, the notifying party shall be entitled to
comply with such demand to the extent permitted by
law, subject to any protective order or the like that may
have been entered in the matter.
14. Survival. The provisions of Paragraphs I, 2, 4, 5, 6, 7,
8, 9, 11, 12, 13 and 15 hereof shall survive the
expiration or termination of this engagement.
15. Assignment. Neither party may assign, transfer or
delegate any of its rights or obligations without the prior
written consent of the other party, such consent not to be
unreasonably withheld.
16. Severability. In the event that any term or provision of
this Agreement shall be held to be invalid, void or
unenforceable, then the remainder of this Agreement
shall not be affected, and each such term and provision
of this Agreement shall be valid and enforceable to the
fullest extent permitted by law.
17. Entire Agreement. These terms, and the Proposal or
Engagement Letter to which these terms are appended,
including Exhibits, constitute the entire Agreement
between us with respect to the engagement and
supersede all other oral and written representation,
understandings or agreements relating to the
engagement.
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Revised 16 Jan. 01
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CHRISTOPHER POLIS CHUCK
Senior Manager, KPMG LLP
Chris Polis chuck is a senior manager in the Risk and Advisory Services (RAS) group
with KPMG LLP. He is experienced in cost analysis, cost determination, operations
analysis, performance reviews, and in the design, review and analysis of costing systems
for state and local governments.
Representative accomplishments
Mr. Polischuck's seventeen years of consulting experience has encompassed a variety of
engagements assisting governments in the recovery of direct and indirect costs associated
with user fee services, grants, and public assistance programs, and in the analysis and
review of service performance. He has done consulting work in Florida, North Carolina,
Georgia, South Carolina, Kentucky, Michigan, Ohio, Minnesota, Wisconsin, illinois,
Texas, California, Alaska, Massachusetts, Rhode Island, Missouri, Nebraska, Virginia
and the District of Columbia. Recent engagements he has managed include the
following:
. Development of cost allocation plans for the Clerk of Courts in all Florida
counties. This study for the Florida Association of Court Clerks entailed the
allocation of indirect costs for the development of overhead rates, the
development of A-87 and Full Cost allocation plans, and the assessment of
direct cost charges to maximize recovery of these costs, as well as indirect
costs, from the State of Florida. Additional work involved development of an
A-87 - compliant time and effort reporting software model and manual.
. Performance audit for the V.S. House of Representatives. KPMG
examined the administrative offices of the Clerk, Chief Financial Officer and
Sergeant at Arms. Recommendations were developed with the U.S. Inspector
General to improve service effectiveness and efficiency, while taking into
account the unique political enviromnent in which these offices operate.
Participants in the study received perfect scores in a post-engagement
evaluation.
. Design and development of a costing system for South Coast (CA) Air
Quality Management District, the largest air quality management district
in the V.S.. The engagement scope was not only working with the district's
extensive work reporting system to develop rates, but formulating solutions to
fee setting problems, such as statutory restrictions and the district's policy of
"fee neutrality", along with the affected constituencies. The study also
included development of a revenue model to enable the district to do
sensitivity analysis and update the rates and fees in-house.
. Design and development of a unit cost methodology and software costing
system for state social service agencies in Florida, Georgia and Rhode
Island. The methodology is to be utilized statewide by service providers in
determining unit costs of service. Training sessions in the use of the
methodology and the related costing system and software were conducted in
all three states.
"
CHRISTOPHER POLISCHUCK
Page 2
. Operations reviews and performance audits of the Florida Department of
Labor and Employment Security, and local workforce development
boards. These engagements focused on the fiscal and operations management
of agencies that deliver workforce development services to the public in a
higWy charged political environment.
. Development of a cost allocation methodology and model for the City and
County of San Francisco Department of Telecommunications and
Information Systems_ This engagement involved development and
implementation of a costing system that utilized many unique allocation
statistics unique to the IT and telecommunications environment.
. Development of cost allocation methodologies and models for several
large metropolitan transit authorities (Atlanta, Washington DC, Detroit,
Raleigh NC and Orlando) These projects developed cost allocation plans
and costing systems that required Federal approval, and involved
development of unique methodologies that accounted for the operating and
accounting structures of public mass transit agencies.
Clients
Mr. Polischuck has performed cost analysis or performance reVIew work for the
following selected KPMG clients:
. Pinellas County, FL
. Palm Beach County, FL
. Rhode Island Department of Elderly Affairs
. Georgia Department of Human Resources
. Metropolitan Atlanta Rapid Transit Authority (MARTA)
. City of Milwaukee, WI
. City and County of San Francisco, CA
. City of Los Angeles, CA
. Miami-Dade County, FL
. Washington DC Metropolitan Area Transit Authority (WMATA)
. Washington DC Department of Corrections
. Department of Management Services, State of Florida
. Department of Labor and Employment Security, State of Florida
. South Coast Air Quality Management District, Los Angeles, CA
. Wayne County (Detroit), MI
. Hillsborough County, FL
. Department of Elder Mfairs, State of Florida
. City of Newport Beach, CA
. City of Valdez, AK
. City of Lexington/Fayette County, KY
. Pinellas County Workforce Board, FL
CHRISTOPHER POLIS CHUCK
Page 3 0
In addition, over the last seventeen years, Mr. Polischuck has authored over one hundred
(100) cost of service studies for cities and counties all across the U.S. and is considered
part of a small group of experienced consultants in this field.
Articles published
"Pricing Public Services at Cost," Ohio Cities and Villages, 4/89
"Setting Fees at Cost," Ontario Municipal Administrators Association Newsletter, Winter
1990
"User Fees - A Full Cost Perspective," Ontario Municipal Administrators Association
Newsletter, Summer 1990
Background
Mr. Polischuck was awarded a B.S. in Business Administration and an M.A. in Public
Administration from Ohio State University. Prior to his consulting career, Mr.
Polischuck spent six years in state and local government in key positions of financial
analysis and management. Mr. Polischuck has lectured and conducted workshops
throughout the United States, and Ontario, Canada on the subjects of user fees, cost
analysis and allocation in local government. He has also served as a college instructor in
governmental accounting. He recently served as an instructor in a series of seminars on
the changes to Federal Circular A-87, sponsored by the national Human Services Finance
Officers Association.
HEIDI L. POWELL
KPMG LLP
Senior Accountant
Ms. Powell is a Senior Accountant with KPMG Public Services Consulting practice. She is
primarily responsible for management support in the production of cost allocation plans and
cost of service studies. Ms. Powell was formerly a grant accountant with the Florida
Department of Children and Families, thereby possessing experience with fund accounting
and governmental costing.
Representative Accomplishments
Has recently completed cost allocation plans and cost of service studies for the following:
. Cities of Ft. Walton Beach, Gulf Breeze, and Jacksonville, Florida, and Milwaukee,
Wisconsin..
. Counties ofEscambia; Lake, Polk:, Manatee and Hillsborough within Florida.
. Central Florida Transit Authority (LYNX); Suburban Mobility Authority for Regional
Transportation (Detroit), Triangle Transit Authority (Raleigh/Durham), Florida's
Department of Health and Department of Children and Families, San Francisco Public
Utilities Commission, Wayne County, Michigan and the Florida Association of Court
Clerks.
Background
Ms. Powell contributed to the planning and development of a new reporting format for the
State of Florida Department of Children and Families Substance Abuse Prevention and
Treatment block grant. Also provided technical assistance to the various Districts within the
State of Florida during the implementation of this project.
She was involved in numerous audits of governmental programs, including the Substance
Abuse Prevention and Treatment block grant and the Community Mental Health Services
block grant. Provided assistance in clearing outstanding audit responses between the Auditor
General and Health and Human Services with regard to the Substance Abuse block grant.
Ms. Powell joined the firm in June 1998 as a program analyst. She graduated magna cum
laude from Florida State University where she received a Bachelor of Science in Accounting
and is currently working on her masters in accounting. She passed the entire CPA exam. on
the first sitting, and is a member of the FICP A.