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HomeMy WebLinkAboutAGENDA BACKUP 10-21-93 ~ Central Contra Costa Sanitary District ~ BOARD OF DIRECTORS ..--.................'..........................,..,-'.............-_....._..._..........'.'...',... PO~lmIINRAeER BOARD MEETING OF PAGE 1 OF 1 October 21, 1993 NO. 4. CONSENT CALENDAR d. SUBJECT DATE ESTABLISH NOVEMBER 18, 1993, AT 3:00 P.M. AS THE DATE AND TIME FOR A PUBLIC HEARING ON ANNEXATION 125 AS AMENDED BY THE LOCAL AGENCY FORMATION COMMISSION (LAFCO) October 1 2 1993 TYPE ACTION SET PUBLIC HEARING SlJEWITTED.BY H II uennls a Associate Engineer INITIATING DEPTJDI~ngineering Department Infrastructure Division ISSUE: LAFCO has added one property to one of the original ten parcels which comprise District Annexation 125. A public hearing must be held before this District can order the annexation of this amended parcel. BACKGROUND: The above-referenced annexation was sent to LAFCO as required for the formal annexation process. LAFCO has amended the boundaries of one of the parcels as submitted by the District. The amended parcel is designated as D.A. 125, Parcels 3. As required by law, staff will notify all affected property owners 15 days prior to the public hearing. RECOMMENDATION: Establish a public hearing date on November 18, 1993, at 3:00 p.m. for the annexation of the above-referenced Parcel 3 as amended by LAFCO. REVIEWED AND RECOMMENDED FOR BOARD ACTION ,or w Pf3 INITIATING DEPTJDIV. 1302A-7/91 DH JSM RAB . Central Contra Costa Sanitary lJistrict BOARD OF DIRECTORS PAGE 1 OF POSITION PAPER BOARD MEETING OFOctober 21,1993 NO. 4. CONSENT CALENDAR e. DATE October 13, 1993 SUBJECT AUTHORIZE MEDICAL LEAVE WITHOUT PAY FOR DENNIS ALMOND, MAINTENANCE CREW MEMBER II, THROUGH NOVEMBER 15, 1993 TYPE OF ACTION PERSONNEL SUBMITTED BY INITIATING DEPT./DIV. John A. Larson Collection S ISSUE: Board authorization is required for Leave Without Pay in excess of 30 days. BACKGROUND: Dennis Almond, Maintenance Crew Member II, has been off work since April 22, 1993, due to a non-industrial injury. Mr. Almond was granted continuing Medical Leave Without Pay by the Board at its June 17, 1993 and September 2, 1993 meetings. Mr. Almond needs additional time, through November 15, 1993, in order to resolve his situation. RECOMMENDATION: Authorize Medical Leave Without Pay for Dennis Almond, Maintenance Crew Member II, through November 15, 1993. REVIEWED AND RECOMMENDED FOR BOARD ACTION ~ JAL CRF PAGE 1 OF 11 BOARD MEETING OF SUBJlRI ALUA TE BID BY RANGER PIPELINE INCORPORATED TO CONSTRUCT THE PLEASANT HILL RELIEF INTERCEPTOR, DP 4879, CONSIDER AWARD TO LOWEST RESPONSIVE BID, AUTHORIZE RECYCLED WATER PIPELINE PROJECT, AND AUTHORIZE EXECUTION OF CONSULTING AGREEMENTS NO. 6. BIDS AND AWARDS a. DATOctober 19, 1993 ~~Al.t1J{'l: BIDS EVALUATE PROTEST AUTHORIZE AWARD AUTHORIZE PROJECT SIZE SUBMITIED BY INITIATING DEPT JDIV. Tad J. Pilecki, Senior Engineer Engineering Dept./lnfrastructure Div. ISSUE: On October 5, 1993, sealed bids for the construction of District Project No. 4879, Pleasant Hill Relief Interceptor Project, Phases 1 and 2 were opened. A bid protest has been received. The Board of Directors must evaluate the merits of the protest. The Board must authorize award of the contract or reject all bids within 80 days of the opening of bids. Separately, authorization by the Board is required to proceed with the Recycled Water Pipeline Project and to execute consulting agreements for amounts greater than $50,000. Board authorization is also required for the General Manager-Chief Engineer to execute an amendment to a utility agreement with the Contra Costa Water District. BACKGROUND: On September 4, 1991, the Board passed a resolution certifying the Final Environmental Impact Report (EIR) for the Pleasant Hill Relief Interceptor Project. The Board also passed a resolution approving the majority of the project alignment. At its July 1, 1993, meeting, the Board approved the alignment of the last section of Phases 1 and 2 (the Contra Costa Boulevard tunnel) and also approved upsizing the line in Marsh Drive to accommodate the future A-Line Relief Interceptor. At its September 16, 1993 meeting, the Board approved a Negative Declaration and the Recycled Water Pipeline Project. Phase 1 and 2 of the Pleasant Hill Relief Interceptor Project includes construction of 5,750 feet of 1 02-inch diameter pipe, 520 feet of 11 foot by 19 foot reinforced concrete box sewers, two major highway tunnel crossings (78- and 54-inches), an 1,150 foot tunnel (54-inch pipe) in Contra Costa Boulevard, eight major junction structures, 9,200 feet of 18-inch or 24-inch Recycled Water Pipeline and miscellaneous piping at the treatment plant headworks. Construction of the project includes crossing Buchanan Fields Golf Course, diversion of Grayson Creek during construction, construction within the Buchanan Fields Airport restricted zones, and constructing through contaminated materials adjacent to the UNOCAL property at Contra Costa Boulevard and Chilpancingo. Virtually all the necessary permits, agreements, and regulatory requirements for the project have been obtained or met, including all the construction access and right-of-way documents. Several minor easements for the Recycled Water Pipeline are still in the process of being acquired, however the contract documents are structured to address any difficulties that may occur in the acquisition process. Plans and specifications for the project were prepared by Montgomery Watson (MW); the Engineers Estimate for the construction was $18,300,000. This number was adjusted by staff INITIATING DEPTJDIV. TJ \ K~ IIJ- RE WE WED AND RECOMMENDED FOR BOARD ACDON 1302A-7/91 SUBJECT EVALUATE BID BY RANGER PIPELINE INCORPORATED TO CONSTRUCT THE PLEASANT HILL RELIEF INTERCEPTOR, DP 4879, CONSIDER AWARD TO LOWEST RESPONSIVE BID, AUTHORIZE RECYCLED WATER PIPELINE PROJECT, AND AUTHORIZE EXECUTION nc: II Tlfl.lr::: A . 'TC: ............................................................~..,................... 111111111::11111111 PAGE DATE 2 OF 11 October 19, 1993 to $14,000,000 to reflect the current bid climate. The project was advertised on August 23 and Aug"ust 30, 1993, Eight (8) bids ranging from $14,168,948 to $22,291,128 were received and publicly opened on October 5, 1993. A summary of bids is presented in Attachment 1. The Engineering Department conducted a technical and commercial evaluation of bids. It was found that the experience information submitted by Ranger Pipeline Incorporated (Ranger) as well as that from the next two bidders did not appear to fully comply with a literal reading of certain experiencial criteria set forth in the Proposal Forms. A bid protest letter from Contri Construction Company (Contri) was received on October 7, 1993, claiming that Ranger's bid was nonresponsive in that Ranger did not meet the experience criteria set forth in the Contract Documents (Attachment 2). Ranger, the apparent low bidder, has met with staff and has provided additional information regarding the firm's experience and qualifications to do the work. After substantive discussions with Ranger's key personnel concerning Ranger's experience and qualifications, staff is satisfied that Ranger's key personnel assigned to the Pleasant Hill project have the experience and qualifications necessary to successfully complete the project. Ranger's bonding company (Casey and Company) and the pipe supplier (AMERON) have both written statements indicating that Ranger has the experience, qualifications and financial wherewithal necessary to construct the project, Additionally, Ranger owns several specialized pieces of equipment ideally suited for a project of the Pleasant Hill Relief Interceptor magnitude. Staff has evaluated the remaining bids and determined that both the second and third low bidders also appear to be at variance with a literal reading of certain experiencial criteria set forth in the Proposal Forms. The Project Contract Document allows the Board to evaluate the information provided in determining whether to award the contract to the apparent low bidder. In evaluating all the information supplied by Ranger, staff has concluded that Ranger appears potentially able to do the work and therefore minimally meets the intent of the experience criteria set forth in the Request for Bids. Staff has also carefully evaluated the protest from Contri and concludes that the protest should be denied based on staff's evaluation of Ranger, As always, the Board does have the option to reject all bids. (This alternative is not recommended, however.) Staff plans to review the essential issues with the Board in a presentation at the Board meeting. Staff recommends that the Board also receive information from potentially affected bidders and other interested parties. The four lowest bidders have been informed of this evaluation and award process and of staff's recommendation. 1302B-7/91 EVALUATE BID BY RANGER PIPELINE INCORPORATED TO CONSTRUCT THE PLEASANT HILL RELIEF INTERCEPTOR, DP 4879, CONSIDER AWARD TO LOWEST RESPONSIVE BID, AUTHORIZE RECYCLED WATER PIPELINE PROJECT, AND AUTHORIZE EXECUTION "--'-"IITII\Ir:: A .....111.'1'.11......11.1.11..... SUBJECT PAGE DATE 3 OF 11 October 1 9, 1 993 As part of the Pleasant Hill Relief Interceptor Project bid, bids were received for construction of the Recycled Water Pipeline. Two Recycled Water Pipeline options were bid. One option consisted of all 18-inch line and the other had approximately 6,000 feet of 18-inch line upsized to 24-inch; Ranger's bid had $970,048 for the 18-inch option and an additional $140,293 for upsizing a portion of the line to 24-inches. Staff is evaluating the cost effectiveness and operational impacts of upsizing the recycled water pipeline. Also, discussions are continuing with Contra Costa Water District (CCWD) regarding their participation in this project. Staff recommends that the Board preliminarily approve the 24-inch line size, subject to ratification at a future Board meeting when staff will present additional information. District staff will administer the construction contract and provide inspection services. Resident engineering and office engineering services, including shop drawing review will be provided by MW. MW prepared the plans and specifications for the Pleasant Hill Relief Interceptor Project and has provided resident engineering services for previous District construction projects. Because of previous satisfactory performance and knowledge of the project, MW was selected to provide resident engineering and office engineering for the Pleasant Hill Relief Interceptor Project. A combination lump sum and hourly rate contract for $466,500 has been negotiated with MW. Periodic inspection services and office engineering associated with the tunnel portions of the project will be provided by Woodward Clyde Construction (WCC). WCC prepared the plans and specifications for the tunnel portions of the Pleasant Hill Relief Interceptor Project. Because of previous satisfactory performance and knowledge of the project, WCC was selected to provide periodic field inspection and office engineering for the tunnel portions of the Pleasant Hill Relief Interceptor Project. A cost reimbursement agreement has been negotiated with WCC with a cost ceiling of $102,500. A detailed review of the final design plans has identified 150 feet of 8-inch water main that is in conflict with the interceptor. Staff proposes to amend an existing utilities agreement with Contra Costa Water District (CCWD) approved by the Board for the Pleasant Hill Project at its January 21, 1993 Board meeting to relocate this line. CCWD will prepare the plans and provide construction inspection, and the Sanitary District's contractor will perform the work. CCWD has estimated the cost for design and construction inspection for the 8-inch water main relocation to be $10,000. The construction cost of the relocation is $12,000. The Pleasant Hill Relief Interceptor Project is included in the 1993-94 CIB at pages CS-11-15, CS-21-24, and TP 127-130. A post bid preconstruction estimate is presented in Attachment 3. An allocation of $17,328,000 from the Collection System Program by the General Manager- Chief Engineer is needed to complete the project. The current balance of the Sewer Construction fund, minus unspent authorizations, plus projected dependable revenue will be adequate to fund this project. A funding summary is presented in Attachment 4. 1302B-7/91 SU~~ALUA TE BID BY RANGER PIPELINE INCORPORATED TO CONSTRUCT THE PLEASANT HILL RELIEF INTERCEPTOR, DP 4879, CONSIDER AWARD TO LOWEST RESPONSIVE BID, AUTHORIZE RECYCLED WATER PIPELINE PROJECT, AND AUTHORIZE EXECUTION OF CONSULTING AGREEMENTS ......................................................... .........-............. ...............................................................-................... oRIIIIIIIIIII&m PAGE DATE 4 OF 11 October 19, 1993 CEQA requirements for this project have been met by the Board's approval of the Final EIR for the Pleasant Hill Relief Interceptor Project at its September 4, 1991, and July 1, 1993, meetings and the approval of the Negative Declaration for the Recycled Water Pipeline at its September 16, 1993, meeting. The Final EIR requires the District to implement a Mitigation, Monitoring and Reporting Program. Staff has included sufficient funds to assure that the Mitigation, Monitoring and Reporting Program is adequately carried out. RECOMMENDATION: 1. Evaluate the bid submitted by Ranger Pipelines Incorporated. 2. Deny Contri Construction Company's bid Protest. 3. Authorize award of contract in the amount of $ 14,168,948 to Ranger Pipeline, Inc. as the lowest responsible bidder submitting a responsive bid. 4. Authorize staff to proceed with the 24-inch option for the Recycled Water Pipeline, subject to ratification at a future Board meeting. 5. Authorize the General Manager-Chief Engineer to execute consulting agreements with Montgomery Watson ($466,500) and Woodward Clyde Consultants ($102,500), 6. Authorize the General Manager-Chief Engineer to execute an amendment to an existing agreement with Contra Costa Water District for the relocation of an 8-inch water main. 13028-7/91 Central C-ontra Costa Sanita~v District SUMMARV OF BID& ATTACHMENT 1 PROJECT NO. 4879 -Pleasant Hill Relief Interceptor DATE Or.tohpr !1. lqq~ LOCATION Martinez/Pleasant Hill ENGR. EST. $ 14,Onn,OOO - ~.!7 BIDDER (Nome, telephone & address) BIC PRle. 1 RANGER PIPELINES. INC (415 ) 822-3700 ~ 14.168.948.00 P. O. Box 24109, San Francisco, CA 94124 ~ ., .- j 2 CONTRI CONSTRUCTION COMPANY (702 ) 786-8552 ~ 14,657,639.00 P. O. Box 12100, Reno, NV 89502 >-- 3 STACY AND WITBECK (415 ) 285-7570 ~ 15,081,695.00 P. O. Box 883063, San Francisco~ 'CA 94188 - . 4 COLI CH AND SONS (213 ) 770-2920 ~ 15.879.p21.00 547 West 140th St., Gardena, CA 90248 - HDMER, J;'::~.:Ol5Ef.I. (510 ) 489-1661 ~16.713.165.~0 5 94587 P. O. Box 993, Union City, CA - C. R. FEDRICK (415 ) 892-0848 ~ 16,785,988.90 6 320 Deer Island lane, Novato, CA 94948 MOUNtAIN CASCADE -' . { 510') 373-8370- - $"17,949,566.00 7 . . . P. 0.. Bo);{ 5050, Livermore, 'CA . 94550 . 0- . BRH.- 'GARVER o. (713 ) 921-2929 . ~:22.291.128.000 8 . 54Q2 Lawndale, Houston, IX . 77023 , ( ) $ >-- ( ) $ ( ) $ .' ~ ( ) $ BIOS OPENED BY (Signed) Joyce Murphy DATE 10/5/93 SHEET NO. OF 250~1l:'4 ATI.l\CHMENT 2 Contri Construction Company P.O. BOX 12100/RENO, NEVADA 89510 (702) 786-8550 . FAX (702) 786-9829 CCCSDINFRASTRUCTURE October 7, 1993 via Fax (510) 228-4624 & certified Mail (Return Receipt Requested) Mr. Tad J. Pilecki, P.E. Senior Engineer Infrastructure Division Central Contra Costa Sanitary District 5019 Imhoff Place Martinez, CA 94553-4392 Re: Bid Protest Pleasant Hill Relief Interceptor Sewer Phases 1&2 District Project No. 4879 Dear Mr. pilecki: We are hereby protesting the bid of Ranger Pipeline, Inc. on the above-referenced project for which bids were opened October 5, 1993 at 2:00 p.m. The basis of this protest is that Ranger Pipeline, Inc. did not submit a bid that conforms with the requirements of the contract documents. Your attention is directed to Contract Document DP #4879-Part 111-20 wherein it states: Work described will be for separate j obs involving 10,000 feet of sewer pipe, about 5,000 feet of which is 72 inch diameter or larger with contract amounts of $5 million. A listing of three jobs is preferable. All experience listed shall have occurred in the last five (5) years. Failure to complete this section as required, may result in the bid being rejected as nonresponsive. Contri Construction Company Mr. Tad J. Pilecki, P.E. Senior Engineer - Infrastructure Division October 7, 1993 Page 2 None of the jobs listed by Ranger Pipeline, Inc. involve laying of pipe in excess of 24 inches in diameter. since none of the jobs listed by Ranger Pipeline, Inc. involve jobs with a 72 inch diameter pipe or larger, Ranger Pipeline, Inc.' s bid is nonresponsive and must be rejected. Also, Ranger Pipeline, Inc.'s bid reveals that Ranger is a nonresponsible bidder. At Contract Document DP #4879 Part III-19 section 5 [Bidder's Statement of Financial Responsibility, Technical Ability and Experience], Ranger claims to have "Experience in work of a nature similar in type and magnitude to that set forth in the Contract Documents [which] extends over a period of 10 years." However, Ranger's listing of its job experience clearly demonstrates that Ranger lacks any experience in work of a nature similar in type and magnitude set forth in the contract documents. Furthermore, Ranger's Statement of Financial Responsibility only lists its bonding company as a reference. Contri respectfully submits that Ranger's lack of proper work experience and skimpy financial data render Ranger a non- responsible bidder. Thus, it is in the District's best interest not to accept Ranger's bid. For the foregoing reasons we respectfully request that the bid of Ranger Pipeline, Inc. be declared nonresponsive and non- Contri Construction Company Mr. Tad J. Pilecki, P.E. Senior Engineer - Infrastructure Division October 7, 1993 Page 3 responsible and that the bid of contri Construction Company be accepted as the low bid. We also request that you immediately provide us with all replies and responses to contri' s bid protest and all recommendations and decisions of the Central Contra Costa County sanitary District or its representatives in connection with the protest. We further request that we be given an opportunity to respond to any such replies, responses, recommendations or decisions. rrs vefltrulY.' ~~ Ted contri President cc: Richard A. Bunn, Esq. ATTACHMENT 3 PLEASANT HILL RELIEF INTERCEPTOR, PHASE 1 and 2 DISTRICT PROJECT NO. 4879 POST-BID/PRECONSTRUCTION ESTIMATE l1im DescriDtion nnm 1. Interceptor Construction Contract 13,198,900 Recycled Water Pipeline (24-inch) 1,110,341 PG&E Relocation 60,000 CCWD (Relocation of water line) 10,000 Boom Truck 1 95.000 14,474,241 2. Contingency @ 10% 1 .446.759 Subtotal 15,921,000 3. Construction Management . Project Management 66,000 . Inspection/Administration 325,000 . Survey 90,000 . Design Support 1 5 .000 Subtotal 496,000 4. Consultant Contracts . Design Consultant (MW) 226,500 . Soils/Tunnel Consultant (WCC) 102,500 . Construction Resident Engineer (MW) 240,000 . Preconstruction Damage Assessment 40,000 . Material Testing 35,000 . MMRP Review Consultant 25,000 . Arborist 5,000 . Corrosion Consultant 5,000 . Traffic Consultant 1 0.000 Subtotal 689,000 Percent of Estimated Construction Cost 100 3.1 4.3 1 Required to remove/replace diversion gates in the interceptor. Will be purchased separately from the construction contract. Percent of Estimated Construction Item DescriDtion ImI! em 5. Miscellaneous . Construction Security Guard 25,000 . Legal 30,000 . Disputes Review Board 30,000 . Permit/City Inspection 44,000 . Santa Fe Pipeline Inspection 3,000 . Collection System Operations 1 0,000 . Community Relations 57,000 . Record Drawings (by District staff) 15,000 . Computer Equipment 5,000 . Field Office Support 3.000 Subtotal 222,000 1.4 6. Prebid Expenditures . Predesign2 450,000 2.8 . Final Design Phase 1 &2 1 .300.000 8.2 Subtotal 1,750,000 11.0 7. Total Project Cost Estimate 19,078,000 119.8 8. Funds Authorized to Date 1,750,000 9. Total Allocation of Funds to Complete Project 17 .328.000 2 Includes predesign expenditures for the A-Line Relief Interceptor and phases of the Pleasant Hill Relief Interceptor that are being built under this project. ID/A:DP4879/PoItBid.3 ATTACHMENT 4 PROJECT FUNDING SUMMARY FOR THE PERIOD 10/7/93 - 11/6/93 SEWER CONSTRUCTION FUND BALANCE AS OF 9/30/93 55,273,316 MINUS UNSPENT PRIOR ALLOCATIONS (33,121,990) PLUS DEPENDABLE CURRENT YEAR REVENUE 22,221,448 9,018,500 53,391,274 PLUS DEPENDABLE FUTURE REVENUE 53,391,274 > 17 ,328,000 (ALLOCATION REQUIRED) Central Contra Costa Sanitary District BOARD OF DIRECTORS PAGE 1 OF 3 BOARD MEETING OF October 21, 1 993 NO. 7. SOLID WASTE a. DETERMINATION OF BREACH AND ASSIGNMENT OF GARBAGE FRANCHISE AGREEMENT DATE October 18 1993 TYPE OF ACTION SUBJECT SOLID WASTE SUBMITTED BY INITIATING DEPT.lDIV. Paul Morsen, Deputy General Manager Administrative/Solid Waste ISSUE: There has been a request for assignment of franchise; ownership of the Pleasant Hill Bayshore Disposal Company franchise has been transferred to Browning Ferris Industries, Inc. in apparent violation of the terms of the District franchise contract. BACKGROUND: In 1986 the District entered into a Franchise Agreement entitled" Agreement for Collection, Removal, and Disposal of Garbage - Zone 3" with Pleasant Hill Bayshore Disposal, a sole proprietorship, to provide exclusive solid waste collection disposal services. The Franchise Agreement states in part that: "in the event that the contractor herein attempts to assign or subcontract this Agreement or any part hereof or any obligation hereunder, the District shall have the right to ~ (emphasis added) to terminate forthwith, without suit or other proceeding. " The question before the Board is whether Pleasant Hill Bayshore Disposal, a sole proprietorship, has breached that provision of the Franchise Agreement and what action, if any, should be taken by the District at this time. ' G On or about March 29, 1990, Pleasant Hill Bayshore Disposal, Inc., subsidiary of Browning Ferris Industries, Inc. (BF!), reportedly acquired substantially all of the operating assets of Pleasant Hill Bayshore Disposal, a sole proprietorship. Subsequent to the referenced acquisition, Pleasant Hill Bayshore Disposal, Inc. purported to lease to Boyd M. Olney, Jr., dba Pleasant Hill Bayshore Disposal, among other things, equipment and personnel necessary to perform the activities required by the District's Franchised Agreement. The lease agreement, in the opinion of the General Manager-Chief Engineer, the Solid Waste staff, and District counsel (Staff), constitutes breach of the above-noted franchise provision and could be cause for termination of the Zone 3 Franchise. The Franchise Agreement, to which Pleasant Hill Bayshore Disposal is a party and to which Pleasant Hill Bayshore Disposal, Inc. (the BFI subsidiary) desires to become a party, required that any assignment of the Agreement can be made. only with the written consent of the District. The issue concerning this acquisition and lease arose after Pleasant Hill Bayshore Disposal had, on March 7, 1990, requested the consent of this Board for the assignment of the REVIEWED AND RECOMMENDED FOR BOARD ACTION PM KLA SUBJECT DETERMINATION OF BREACH AND ASSIGNMENT OF GARBAGE FRANCHISE AGREEMENT PAGE DATE 2 OF 3 October 18, 1993 referenced franchise to Pleasant Hill Bayshore Disposal, Inc. Promptly after receipt of the notice regarding the intent to assign, the District requested certain information from Pleasant Hill Bayshore Disposal, much in the same manner that the District had requested information concerning the proposed assignments of Valley Disposal and Orinda-Moraga Disposal. However, the completion of the acquisition and the lease were executed prior to the provision of the information requested by the District and prior to the District taking action on the proposed assignment of the franchise. No action has been taken by the District since that date to approve the assignment, or ratify the actions of Pleasant Hill Bayshore Disposal or Pleasant Hill Bayshore Disposal, Inc. with regard to the purchase and/or lease agreements. Since that time there have been several contacts with Pleasant Hill Bayshore Disposal, sole proprietorship, and Pleasant Hill Bayshore Disposal, Inc. (a BFI subsidiary) with regard to a number of matters related to the status of the franchise and the potential for a continued business relationship. No specific resolution of this matter has been agreed upon by District staff and the hauler. While staff believed that it had the authority to terminate the franchise and bring the matter to the Board, a number of circumstances existed which led staff to refrain from taking action with regard to this breach of the Franchise Agreement. These factors are: (1) the efforts of the County to take over all franchises in the unincorporated areas; (2) the ongoing consideration of the future of CCCSD, as a franchisor, in the solid waste arena; (3) the expiration of the current garbage franchise in 1996; (4) the apparent preference of the Pacheco Town Council (speaking on t?ehalf of Pacheco residents) to retain the District as their franchisor; and (5) the apparent lack of dissatisfaction of customers in the Zone 3 Franchise area, as determined through past customer satisfaction surveys, with Pleasant Hill Bayshore Disposal. Although a number of the reasons for the delay in reaching a closure on this issue continue to . exist, staff has concluded that the matter should be brought to resolution so that this issue does not interfere with the planning activities of the District regarding its future role in Central County solid waste activities. Staff has concluded, as noted above, that indeed a breach occurred sufficient to cause termination of the existing Franchise Agreement. However, staff recommends that the Agreement not be terminated at this time due to the short time period left under this franchise and the potential for an adverse impact on the solid waste customers within Zone 3 if a transfer of franchise activities were to occur now and potentially again in 1996. Staff concludes that it is in the best interests of the rate payers that the Board make a finding that the Agreement has been breached. The Board should then find that the District will not terminate the franchise at this time, but that the District does not waive its right to exercise this termination provision in the future if appropriate conditions are not met. Further, staff feels the Board should consider the issue of assignment of the franchise and subsequently grant the assignment of the franchise to Pleasant Hill Bayshore Disposal, Inc. (a subsidiary of 1302B-7/91 _ SUBJECT DETERMINATION OF BREACH AND ASSIGNMENT OF GARBAGE FRANCHISE AGREEMENT PAGE DATE 3 OF 3 October 18, 1993 BF!) so that the current contractual relationship is amended to reflect the existing circumstances in fact. RECOMMENDATION: 1 . Consider the circumstances concerning the purported assignment of the franchise and make a finding that a breach of the Franchise Agreement by the franchisee has occurred. 2. Determine that the District will not exercise its authority to terminate the franchise at this time, but will suspend such action conditioned upon the provision of acceptable service to the customers and compliance with all terms and conditions of the franchise during the remaining term of the Franchise Agreement. 3. Determine that the District does not by these actions waive its rights under the terms of the Franchise Agreement to terminate the franchise. 4. Authorize staff to execute an assignment agreement setting forth the assignment from Pleasant Hill Bayshore Disposal, a sole proprietorship, to Pleasant Hill Bayshore Disposal, Inc. (a wholly owned BFI subsidiary), conditioned upon the provision of acceptable service to the customers and compliance with all terms and conditions of the franchise during the remaining term of the Franchise Agreement. 13026-7/91 PAGE 1 OF 10 NO. 8. ADMINISTRATIVE a. SUBJECT DATE RECEIVE THE 1992-1993 ANNUAL REPORT OF THE DEFERRED COMPENSATION PLAN ADVISORY COMMITTEE TYPE OF ACTION RECEIVE ANNUAL REPORT SUBMITTED BY INITIATING DEPTJDIV. Debbie Ratcliff, Controller Administrative/Finance and Accounting ISSUE: The Deferred Compensation Plan Advisory Committee (Committee) respectfully submits its 1992-1993 annual report to the Board of Directors and Plan participants. BACKGROUND: The Board of Directors approved the establishment of the Committee in January 1982. The scope of activities of the Committee includes submission of an annual report to the Board of Directors and Plan participants. The Committee made several major accomplishments this year; among the most important are: . Added a third provider, International City Management Association Retirement Corporation . Developed a benefit fact sheet for Plan participants . Updated the Deferred Compensation Plan Handbook RECOMMENDATION: Receive the annual report of the Deferred Compensation Plan Advisory Committee for 1992-1993. REVIEWED AND RECOMMENDED FOR BOARD ACTION Central Contra Costa Sanitary District DEFERRED COMPENSATION PLAN ADVISORY COMMITTEE ANNUAL REPORT JULY 1992 - JUNE 1993 The Deferred Compensation Plan Advisory Committee (the Committee) was established by the Board of Directors to facilitate the internal administration of the District' Deferred Compensation Plan. The scope of the Committee's activities encompass the following: . Establish internal District administrative procedures within the provisions of the Deferred Compensation Plan document. . Educate participants regarding the Plan provisions by issuing a handbook which summarizes the Deferred Compensation Plan and responding to questions from participants. . Review accountability by the Program Administrators, Hartford Life Insurance Company (Hartford) and Great Western Bank (Great Western), and respond to participants' queries regarding accuracy or propriety of account balances. . Review participants' requests for emergency withdrawal of funds. . Review investment performance of the Deferred Compensation Plan on an annual basis. Committee Accomplishments The following activities were completed by the Committee during July 1992 through June 1993: . Internal District Administrative Procedures The Committee reviewed six proposals from other deferred compensation providers and concluded that ICMA Retirement Corporation was the best of the proposals submitted. It was recommended that ICMA be added as a third provider and approved by the Board in August. The Committee researched the issue of a potential overwithdrawal during an emergency withdrawal. New procedures were implemented to prevent this potential problem. The Committee also researched the issue of divorce settlements and their effect on the Plan. A separate account can be set up in the ex-spouse's name, but cannot be withdrawn until the working spouse separates from the District. 1 . Education of Particioants An updated Deferred Compensation Plan Handbook was submitted for printing but was tabled awaiting Board approval of a third provider. Representatives from Hartford and Great Western were available on-site on a designated day each month to assist participants by providing information and responding to questions. For the new Plan year, these meetings have been scheduled quarterly, the month prior to open enrollment. Additional meetings with the deferred compensation representatives were made available for those employees considering accepting the early retirement offer. The Committee developed a fact sheet for the benefit of the Plan participants that outlined investment options, fees, and charges for both existing providers and the proposed third provider. . Review Accountabilitv bv ProQram Administrators In June 1993, the District was notified that Great Western Bank was exercising its right to terminate the existing contract without cause. A revised contract was negotiated in September 1993. The provisions of this contract were less favorable than the previous contract, particularly in the area of savings account rates and fees. Monthly confirmation statements and quarterly account statements were submitted to the District by Hartford and Great Western. Quarterly account statements were distributed to all participants. The Committee discussed a revised, improved format for the Great Western statements and received a commitment for the new Plan year. . Review- ReQuests for EmerQencv Withdrawals of Funds Two emergency withdrawal requests were reviewed by the Committee, and one was recommended for approval by the Board of Directors. . Review Investment Performance A summary which presents the investment performance of the Hartford and Great Western programs for the calendar year 1992, and the first six months of 1993 is provided on Attachment 1. 2 Current Committee Activities . The District's Deferred Compensation Plan document is undergoing a detailed review by the Committee to ensure conformance with the current governing tax codes and to improve accuracy and completeness. . The Committee is coordinating the addition of a third provider. . The existing Hartford contract will be reviewed and compared to anew, proposed Hartford contract to determine any benefits to the District. . The Committee is developing a new format for the Deferred Compensation Annual Report. Conclusion During the period July 1992 through June 1933, the Committee addressed all of the activities included in its scope of responsibilities through the conscientious efforts of all of the Committee members. The performance of Hartford and Great Western in administering the Deferred Compensation Plan during the 1992-1993 report period is considered to be satisfactory. The performance results of the Hartford and Great Western stock and bond investments for the calendar year 1992 and the first six months of 1993, as shown on Attachments 1, 2, and 3, are as follows: Hartford The gain on the stock and bond accounts for the 1992 calendar year of 10.0 percent and 5.5 percent, respectively, exceeded the general market indices, as measured by the Dow Jones Industrials and the Standard & Poors 500, which registered gains of 4.1 percent and 4.4 percent, respectively; the bond account underperformed the Lehman Brothers Bond Index which gained 8.7 percent. Through the first six months ended June 30, 1993, the 4.5 percent gain on the stock account outperformed the Standard & Poors 500 which gained 3.4 percent and underperformed the Dow Jones Industrial which gained 6.5 percent; the gain of 7.1 percent on the bond account underperformed the Lehman Brothers Bond Index, which gained 12.4 percent. Great Western For the 1992 calendar year, seven of the twelve stock accounts (Investment Company of America 7.0 percent; Growth Fund of America, 7.4 percent; Income Fund of America, 12.0 percent; Fidelity Retirement Growth Fund, 10.4 percent; Fidelity Magellan Fund, 6.8 percent; Fidelity Equity Income Fund, 14.6 percent; 3 and Fidelity Puritan Fund, 15.4 percent) exceeded the Dow Jones Industrials and Standard & Poors indices; five of the twelve stock accounts (Twentieth Century Growth Fund, -4.3 percent; Fidelity Overseas Fund, -11.4 percent; Twentieth Century Select Fund, -4.4 percent; Twentieth Century Ultra Fund, 1.3 percent; and Twentieth Century Balanced Fund, -6.1 percent) underperformed the general market indices. The Bond Fund of America gained 11.3 percent, which exceeded the Lehman Brothers Bond Index. Through the first six months ended June 30, 1993, eight of the twelve stock accounts (Fidelity Retirement Growth Fund, 8.0 percent; Fidelity Magellan Fund, 15.5 percent; Fidelity Equity Income Fund, 12.0 percent; Fidelity Puritan Fund, 13.4 percent; Fidelity Overseas Fund, 19.8 percent; Twentieth Century Select Fund, 9.6 percent; Twentieth Century Ultra Fund, 13.9 percent; and Income Fund of America, 8.8 percent) exceeded the Dow Jones Industrials and Standard & Poors indices; three stock accounts (Investment Company of America, 4.6 percent; Growth Fund of America, 3.9 percent; and Twentieth Century Balanced Fund, 3.6 percent) exceeded the Standard & Poors 500 only; the Twentieth Century Growth Fund loss of -2.2 percent underperformed both market indices; and the Bond Fund of America gain of 9.4 percent underperformed the 12.4 percent gain registered by the Lehman Brothers Bond Index. Committee Members: Debbie Ratcliff, Controller Nadine Schumacker, Administrative Department Tad Pilecki, Engineering Department Tanya Butler, Collection System Operations Department Phil Snyder, Plant Operations Department ADS/Def Comp/Annual.rpt 4 LEGEND: 20th Century Funds: 20th C. BF 20th C. GF 20th C. SF 20th C. UF Fidelity Funds: Fidelity ElF Fidelity MF Fidelity OF Fidelity PF Fidelity RG American Funds: G.W. GFA G.W. ICA G.W. IFA G.W. BFA Market Indices: Dow Jones S&P500 L.B.Bondlndex Balanced Growth Select Ultra Equity Income . Magellan Overseas Puritan Retirement Growth Growth Fund Investment Company Income Fund Bond Fund Dow Jones 30 Industrials S&P500 Lehman Brothers 5 ~ <st- an (st CD 0) 0) ------------------------------ (st u u ~ e e ca (st as E an E ... ... 0 0 'I- 'I- ~ X ... "'('1) w 0) 0)0) (st 0 0.. 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(DLL m::s LL < 0 0 ~ a.m w .., w ~ a.t>> r:~ E> E.5 0;& 0"C I o"C ~ o.fi c -e.s! -eU) CDea CDoC ~ "'0 ....... ...c ... ......, CDo CD .... ....~ CD CD>< 0 ~ Ow C C......, ~ en UJ 0 0 0 0 0 ~ 0 = :f -e = <C -e " ~ u.. c m " m 0 c :e ~ - " ca " == ca c d :I: 0 c d :I: 0 m m ai ai .J .J 9 ~ ... ~ ... ~ Central ~~~~~ g~~~R~~~:,a~~ Jistrict PAGE 1 OF 3 POSITION PAPER BOARD MEETING Obctober 21, 1993 NO. 9. ENGINEERING a. SUBJECT APPROVE SETTLEMENT AGREEMENT AND RELEASE AND APPROVE AGREEMENT RELATING TO REAL PROPERTY WITH ELISE AND MICHAEL WOODS, 1 88 HALL DRIVE, ORINDA DATE October 15, 1993 TYPE OF ACTION APPROVE AGREEMENT SUBMITTED Ed'ay S. McCoy Infrastructure Division Manager INITIATI~e~ng Department Infrastructure Division ISSUE: District staff has reached agreement with Elise J. and Michael L. Woods regarding issues related to alleged damage to the Woods' home, encroachments on the District's easement across the Woods' property, and repair of the District's sewer on the Woods' property. Board approval of settlement documents is needed. BACKGROUND: The preliminary design of the Hall Drive Sewer Renovation Project included the evaluation of the existing sanitary sewer system. When the location of the existing sewer was surveyed and plotted, it was determined that portions of a liner-type swimming pool, spa, deck, patio, sidewalk and drainage pipes had been built over the District's easement at 188 Hall Drive. The property at this address is owned by Elise and Michael Woods. The preliminary design process also included the televising of the existing sewers in the vicinity of Hall Drive. The television inspection identified two areas of the District's sewer across the Woods' property where pipe was broken. The original proposal for the Hall Drive Sewer Renovation Project was to abandon this existing sewer, thus eliminating the need to repair it. The Hall Drive Sewer Renovation Project was subsequently divided into phases. The Woods allege that the District's sewer caused damage to their property. The District's consultant has prepared a report which disputes the allegation. The District engaged Woodward Clyde Consultants, a geotechnical firm, to analyze the allegations and determine the reason for the structural damage and movement. The Woodward Clyde report concluded that any damage to the Woods' property was unrelated to the sewer. The Woods have disputed that report's conclusion. District staff has reached agreement with the Woods on these issues. The resolution of most of the issues is the subject of a "Settlement Agreement and Release," which being the product of extensive negotiation, is more complex and detailed than standard releases. The central provisions of this release include 1) the Woods providing a full release of the District for claims related to the alleged damage to the Woods' property, 2) the District paying the Woods $19,000, 3) the District removing existing concrete patio, deck and sidewalk in the area of the District's sewer, and 4) the District repairing the existing sewer. REVIEWED AND RECOMMENDED FOR BOARD ACTION KLA t:~ SUBJECT POSITION PAPER APPROVE SETTLEMENT AGREEMENT AND RELEASE AND APPROVE AGREEMENT RELATING TO REAL PROPERTY WITH ELISE AND MICHAEL WOODS, 188 HALL DRIVE, ORINDA PAGE DATE ? OF 1 October 15, 1993 The resolution of the encroachments on the District's easement is the subject of an "Agreement Related to Real Property." The central provisions of this agreement include 1) allowing the existing liner-type swimming pool, spa, wood deck and drainage pipes to remain over the easement, 2) establishing a requirement for District review of plans for future improvements proposed for installation over the District's easement, 3) placing certain responsibility on the Woods for future costs related to the location of the improvements over the easement, 4) indemnification of the District, and 5) providing the District a right of access for work on the sewer facilities. The settlement which has been reached eliminates a potential claim for damages by the Woods and provides protection for the District's facilities in the future. This settlement is reasonable given the complexities of the issues related to the District's sewer on the Woods' property. RECOMMENDATION: Staff recommends that the Board of Directors: · Approve a Settlement Agreement and Release with Elise J. and Michael Woods concerning alleged damages to 188 Hall Drive. · Approve an Agreement Related to Real Property with Elise J. and Michael Woods concerning encroachments on the District's easement at 188 Hall Drive. 130?A q, fir; I ._--~ V.C. PIPE HOUSE LOTS SUB. 2131 M.L WOODS 188 HALL DRIVE HALL DRIVE Central Contra Costa Sanitary Dlstrtct ELISE AND MICHAEL WOODS, 188 HALL DR.,ORINDA 2523-9/88 Central Contra Costa Sanitary District BOARD OF DIRECTORS PAGE 1 OF 7 October 21, 1 993 NO. 13. BUDGET AND FINANCE a. BOARD MEETING OF SUBJECT DATE RECEIVE THE AUDITED FINANCIAL STATEMENTS FOR THE FISCAL YEAR ENDED JUNE 30, 1993 TYPE OF ACTION RECEIVE AUDITED FINANCIAL STATEMENTS SUBMITTED BY INITIATING DEPT./DIV. Debbie Ratcliff, Controller Administrative/Finance and Accounting ISSUE: The audited financial statements of the Central Contra Costa Sanitary District for the fiscal year ended June 30, 1993 are being submitted to the Board of Directors. BACKGROUND: The firm of Maze and Associates, Certified Public Accountants, has completed its examination of the District's financial statements for the fiscal year ended June 30, 1993, and has submitted the audited financial statements and auditor's opinion thereon. In the routine performance of their examination of the financial statements, the auditors evaluate the District's internal accounting controls to determine the nature and extent of the auditing procedures required. Based on their observations during the course of the examination, the auditors routinely advise District management of any recommendations to improve the system of internal accounting controls. As indicated in the management letter provided as Attachment I, the auditors stated that District money over $100,000 held in an Escrow Account must be held by a depository which is in compliance with pooled collateral requirements on local government deposits, and the account must be set up as a Public Deposit Account. Our current Escrow Account is now below $100,000 and is therefore covered by FDIC. However, a memo has been sent to all project managers informing them of the requirement to deposit escrow funds in a Public Deposit Account. The District's investment policy requires a performance evaluation every four years by its independent auditors to determine whether the investment objective of achieving a market- average rate of return is being realized. The investment policy states that the average return of three-month U.S. Treasury Bills will be used to determine the market-average rate of return. Maze and Associates reviewed the investment performance for the year, and calculated the District's average rate of return to be 4.88 percent compared to the market-average rate of return of 2.99 percent as noted in the Independent Accountants Report, Attachment II. The District was successful in meeting its investment objectives. The audited financial statements were submitted in draft form to the Board's Budget and Finance Committee for review. RECOMMENDATION: Receive the audited financial statements for the fiscal year ended June 30, 1993. REVIEWED AND RECOMMENDED FOR BOARD ACTION 1302A-7/91 CENTRAL CONTRA COSTA SANITARY DISTRICT RECOMMENDATIONS FOR IMPROVEMENTS IN INTERNAL CONTROL YEAR ENDED JUNE 30, 1993 REVIEW DRAFT Monday, 10/18/93 - 4:42pm Attachment I Board of Directors and District Manager Central Contra Costa Sanitary District Martinez, California We have audited the [mancial statements of the Central Contra Costa Sanitary District for the year ended June 30,1993, and have issued ourreport thereon dated August 21,1993. As part of our audit, we made a study and evaluation of the system of internal accounting control to the extent we considered necessary to evaluate the system as required by generally accepted auditing standards. The purpose of our study and evaluation was to determine the nature, timing, and extent of the auditing procedures necessary for expressing an opinion on the [mancial statements. Our study and evaluation was more limited than would be necessary to express an opinion on the system of internal accounting control taken as a whole. Management is responsible for establishing and maintaining a system of internal accounting control. In fulfilling this responsibility, estimates and judgements by management are required to assess the expected benefits and related costs of control procedures. The objectives of a system are to provide management with reasonable, but not absolute assurance that assets are safeguarded against loss from unauthorized use or disposition, and that transactions are executed in accordance with management's authorization and recorded properly to permit the preparation of financial statements in accordance with generally accepted accounting principles. Because of inherent limitations in any system of internal accounting control, errors or irregularities may nevertheless occur and not be detected. Also, projections of any evaluation of the system to future periods is subject to the risk that procedures may become inadequate because of changes in conditions or that the degree of compliance with the procedures may deteriorate. Our study and evaluation made for the limited purpose described in the first paragraph would not necessarily disclose all material weaknesses in the system Accordingly, we do not express an opinion on the system of internal accounting control of the Central Contra Costa Sanitary District taken as a whole. Our study and evaluation disclosed no condition that we believe to be a material weakness. REVIEW DRAFT Monday, 10/18/93 - 4:42pm CENTRAL CONTRA COSTA SANITARY DISTRICf RECOMMENDATIONS FOR IMPROVEMENTS IN INTERNAL CONTROL Recommendation 1 - The District should not have cash deposits in institutions that do not provide the required collateral. As a public agency, the District is required by the California Government Code to deposit funds only in authorized institutions which put up collateral exceeding the amounts of the deposits. As part of our 1993 audit, we placed special emphasis on determining whether District deposits were with authorized institutions which provided proper collateralization. As a result of this work, we noted the District maintains a deposit account with Spring Mountain Escrow Company which had a balance of $289,543 at June 30, 1993. In response to our confIrmation request and follow-up telephone inquiries, Spring Mountain stated the account was only insured by the FDIC and that they do not carry any additional insurance or provide any collateralization for amounts exceeding the FDIC insurance limit of $100,000. Further follow-up with Spring Mountain by the District's Controller yielded the information that Spring Mountain is an intermediary which maintains an account with a bank in its name as trustee for the District. The bank, however, had not collateralized this account in excess of the FDIC insurance limit because the account was not established as a public deposit account in the District's name. Spring Mountain also confIrmed again that they provide no collateral over and above the FDIC insurance limit. We have been informed that since the completion of our audit fIeldwork, the District's balance with Spring Mountain has dropped below the FDIC limit. Nevertheless, the District should take steps to ensure that in the future all District funds are deposited only in authorized institutions which provide FDIC insurance and the collateral required by the California Government Code. We have provided the District with the name and address of the State office responsible for determining that institutions which accept deposits from California public agencies meet the collateral requirements of the California Government Code. New accounts should be reviewed by an appropriate District official before they are opened to determine they are established as a public deposit account with an authorized institution which meets the collateral requirements noted above. In the case of intermediaries such as Spring Mountain, the District should also ascertain that the fInal depository meets these requirements and that the District's name appears on the account with that institution in such a way as to ensure that the District is adequately protected from loss resulting from the failure of either the intermediary or the fInal depository. REVIEW DRAFT Monday, 10/18/93 - 4:42pm Recommendation 1 Recommendation 2 CENTRAL CONTRA COSTA SANITARY DISTRICT STATUS OF PRIOR YEAR RECOMMENDATIONS Recommendations During our audit, we requested the Permit Section to provide supporting detail for four developer rebate balances for installed sewer lines. These records are maintained in manually posted form. The Section was able to provide the detail requested, but considerable extra work was required for employees to analyze these four accounts. The District should consider establishing a PC - based computerized record system to replace the manual records presently used. Such a system should be inexpensive to design and install and should pay for itself out of Permit Section personnel time savmgs. Checks received by Finance and Accounting are not restrictively endorsed until the deposit is prepared, which may be three or four days after receipt. We recommend these checks be restrictively endorsed when they are ftrst received, in order to reduce the District's risk of loss with respect to such checks. *********** Status Under consideration by the District Implemented We would be pleased to discuss our recommendations with you at your convenience. We also wish to express our appreciation for the excellent courtesy and cooperation extended to us by Debbie Ratcliff and her statT during our audit. August 23, 1993 REVIEW DRAFT Monday, 10/18/93 - 4:42pm " "lvJ . AZE& ASSOCIA TES Attachment I I .... ACCOUNTANCY CORPORA nON 1670 Riviera Avenue -Suite 100 Walnut Creek, California 94596 INDEPENDENT ACCOUNTANTS REPORT (510) 930-0902. FAX 930-0135 Board of Directors Central Contra Costa Sanitary District At your request we have applied the agreed-upon procedures below to the investment records of Central Contra Costa Sanitary District for the year ended June 30, 1993. This report is solely for your information and is not to be referred to or distributed for any purpose to anyone who is not a member of the management or Board of Central Contra Costa Sanitary District. Our procedures were as follows: 1. We confirmed the balance in the District's Local Agency Investment (LAIF) Account with LAIF and with the County of Contra Costa at June 30,1993. 2. We confirmed balances in the District's other investment accounts with Bank of America, the custodian, at June 30, 1993. 3. We selected fourteen investments for detail tests, including a sample of new investments and investments which matured during the fiscal year ended June 30, 1993. Seven of these investments were selected from the District's Schedule of Investments and traced to its General Ledger; seven were selected from the General Ledger and traced to the Schedule of Investments. 4. All the investments selected at 3. above were determined to be properly authcrized by. a District representative and to be in conformance with the District's investment policy, as revised January 12, 1993. S. All the investments selected at 3. above were traced to the County's Investment Transaction Form or to brokers' advice and confirmation forms. Descriptions, amounts, purchase and maturity dates and interest rates on the Schedule of Investments were agreed with these source documents. 6. The proceeds from investments selected for tests which matured during the year ended June 30, 1993 were traced to cash receipts recorded by the District or to reinvestments in new securities. 7. We computed the average of the interest rates listed for the District's investments on the Schedule of Investments. Because of the homogeneous nature of the District's investment portfolio, we computed a simple average of these rates, which equaled 4.88% for the year ended June 30, 1993. 8. We obtained rates of return for three-month Treasury Bills for the calendar quarters endedJune 30,1992, September 30, 1992, March 31, 1993 and June 30, 1993 (December 31, 1992 was unavailable) and determined that the average of these rates of return was 2.99%. A Professional Corporation ~ . INDEPENDENT ACCOUNTANTS REPORT (Continued) Because the procedures noted above do not constitute an audit made in accordance with generally accepted auditing standards, we do not express an opinion on any of the accounts or items referred to above. In connection with the procedures referred to above, no matters came to our attention that caused us to believe that the specified accounts or items should be adjusted. Had we performed additional procedures, matters might have come to our attention that would have been reported to you. This report relates only to the accounts and items specified above and does not extend to any financial statements of Central C<lntra C<lsta Sani~ i 4~ October 13, 1993 r J