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<br />~. ... . .. <br /> <br />, Moreland & ~ !7JUY. <br /> <br />CERTIFIED PUBLIC ACCOUNTANTS <br /> <br />1201 DOVE STREET. SUITE 680 <br />NEWPORT BEACH, CALIFORNIA 92660 <br />(949) 221-0025 <br /> <br />570 RANCHEROS DRIVE, SUITE 260 <br />SAN MARCOS. CA 92069 <br />(760) 752-3390 <br /> <br />January 26, 2005 <br /> <br />Francisco Gutierrez <br />Acting Director of Finance and Management Services <br />City of Santa Ana <br />PO Box 1988, M-17 <br />Santa Ana, CA 92702 <br /> <br />Dear Mr. Gutierrez: <br /> <br />In accordance with your request, we are presenting this proposal to provide temporary <br />accounting assistance and training to the City of Santa Ana. You have indicated you will <br />require the services of an Accounting Manager approximately three days per week from <br />February 28, 2005 through July 31, 2005. <br /> <br />We propose to satisfy your requirements by providing the services of Ms. Nipa Shah. We <br />have previously emailedacopyofherresumetoyou.Ms. Shah has considerable <br />governmental accounting and auditing experience. She shall report directly to you during <br />this assignment. It is understood that the management of the City of Santa Ana is <br />responsible for the substantive outcome of the work and, therefore, has a responsibility to be <br />in a position in fact and appearance to make an informed judgment on the results of these <br />servIces. <br /> <br />Ms. Shah will at all times be an independent contractor who is covered by our Workers' <br />Compensation insurance. At any time during the performance of these services, the City will <br />be able to terminate these services for any reason. We ask that you provide us with two <br />weeks notice before the services are terminated or a significant change is made in the level of <br />services. The City may extend these services by our mutual agreement. <br /> <br />The fees for the services of Ms. Shah will be at the rate of $85 per hour. Our services will be <br />billed on approximately the first day of the month for the services provided the prior month. <br />Upon the City's acceptance of this proposal we will provide you with Certificates of <br />Insurance for our Workers' Compensation insurance, our General Liability insurance and our <br />Professional Liability insurance. <br /> <br />tiXHIBIT A <br />