HomeMy WebLinkAbout1986-09-08 86-369 ORDER86-369
Introduced by Councilor Con, September 8. 1906
lfl_`; CITY OF BANGOR
,�gymm
(TITLE.) Mrber, Authorizing City Manager to Eater into an_igreement
with Edwards &Felcey, Inc. - Final Design of Airport Improvements
By tee aty Com m! of tee City of Reagan,
ORDERED,
THAT the City Manager be and hereby is authorized to enter
into on Agreement with Edwards & Eelcey, Inc. of Boston, Massa-
chusetts for the final design of certain Airport Improvement
Program work at Bangor International Airport, including the
installation of directional signs, the expansion and rehabili-
tation of the commuter apron, and the installation of security
lighting for the general aviation apron, a copy of said Agreement
being on file in the Office of the City Clerk.
STAMEW OF FACTS
The total estimated cost of the final design services is
834,M.00, which represents an addition to previous work performed
on these projects by Edwards & gelcay, Inc. The City's share of
the cost is five percent, which is funded out of annual appropria-
tions for Airport work.
86-369
ORDER.
Title,
In city Ocuneil September 8,1986
Passed AuUorisipg City Manger U Enter into
,F �GCCJ '�
an Agreement MvaNs .. NalaeY, Iro.
4J
y . , Clark ,Final Design of Airport Improvements ,
intro lea :6Y .. ..
.cmw ilmen
pi
86-363
AGREEMENT FOR PROFESSIONAL EhIGINEERING SERVICES
FOR THE FOLLOWING:
"Iretall Airport Signs; Er d aM Rehabilitate Commuter Ramp;
and Install Security Lighting fm the General Aviation Apron"
FEDERAL AVIATION ADMINISTRATION
AIRPORT IMPROVEMENT PROJECT
ENTITLED
.. AIR No. }2}0005-06
AT THE
BANGOR INTERNATIONAL AIRPORT
BANGOR, MAINE
THIS AGREEMENT entered into this day of,1986 by and between
the City of Bangor, hereinafter referred to os the Owren, and firm of Edwards and
Kelcey, Inc., 286 Congress Street, Boston, Massachusetts 02210, referred to as the Engineer,
for design, construction supervision, and administrative services in connectionwith
Improvements to the Bangor International Airport as hereinafter specified:
159110=141:19VAr
WHEREAS, the Owner proposes tot "Install Airport Signs; Expand and Rehabilitate
Commuter Romp; and [retail Security Lighting for the General Aviation Apron", and;
WHEREAS, the Owner desires professional engineering services in connection with the
aforesaid improvements to he designed and constructed in cormlicrice with all the
regulations of the Federal Aviation Administration (FAA) which is participating in the
funding of this Project;
NOW THEREFORE, the Engineer for the fees and reimbursements estimated to total
$34,729 for this Project and out to be exceeded unless a supplemental agreement is executed
by both parties to the Contract with approval by the Participating Agency rwmed above,
to furnish the neceory professional engineering services to the Owner in accordance
with sthe following Articles:
ARTICLE C - ADVERTISING, BIDDING AND
ARRANGEMENTS FOR CONSTRUCTION
0. Adventist _ The Erginesr shall prepare all forms for advertisement, bid
proposals, cmtrac� onds, labor and MJW E requirements and other contract documents
needed to solicit public bids for the construction of the project. Twenty-five sets of
documents will be required.
b. Biddirw. The Engineer shall attend a prebid conference and the bid opening; he
shall prepare any addenda required.
C. Anal s of Bids. The Engineer shall review all bids received and report on the
correctness of each bid; he shall prepare an abstract or summary of bids; he stall make
recommerdatiom for the award of construction contract(s).
d. Award of Caskwfim Contrast. The Engineer shall prepare ata obtain all
necessary signatures w�T onsiG r,icfim Cmimct and distribute copies to the Owner,
Contractor, FAA ad State.
ARTICLED - ADMINISTRATION
(NOT USED)
ARTICLE E - (FE ERAL SUPERVISION OF CONSTRUCTION
OfRw ata FieM Duties. The Engineer shall attend a pre -construction canfer-
nm and c ec wo<iiT r i'rg drawmgs furnished by the construction contractor stall give
consultation and advice during the construction; shall provide general supervision and
administrative support to the resident inspection force provided under Article F hereinafter
and shall review completion of the work. Supervisory visits to the construction site shall bs
made periodically. The Engineer will attend a final inspection meeting with the Owner, the
State Aeronautics Agency, -ata the Federal Aviation Administration.
b. Preheat Payment Rewch and Cmsfrucfian Chmges. The Engineer shell review
Cmfracfor progress pay requests nclusim in el•` mnt Payment Requests, shall
explain to those concerned the data therein, and shall obtain the signatures of interested
parties. The Engineer shall do Me administrative work as required in obtaining views and
concurrence of all cwIDerned including Owner, construction contractor, and State ata
Federal agencies in reaching decisions during construction an construction methods,
departures from One drawings and specifications, processing of Change Orders, preparing
Notice to Proceed, Stop Orders and assessment of liquidated damages. Fie shell prepare and
submit Final Construction Documentation.
-3-
ARTICLE F - RESIDENT INSPECTION OF CONSTRUCTION
Resident Inspection services will be provided by the Owner.
ARTICLE G - EXTRA SERVICES AND SPECIAL CASES
a. Extras Services. The Engineer shall make such revisions of the Preliminary
designs as may teary to meet the requirements of the Owner, the State Aeronautics
Agency, and the Federal Aviation Administration. After a design has been approved by all
agencies and the Owner on the preliminary or final plans and specifications, or after the bid
opening, and an agency or the Owner requires the Engineer to make substantial changes in
the design, plans or specifications thereafter; the Engineer shall make the required changes.
A Supplemental Agreement will be negotiated to define payment for such Extra Services.
The Engineer will make design changes to the drawings arM specifications at ne cost to the
Owner for revisions that occur due. to the Engineer's own design errors.
b. Added Cmsdmuchion Work. The Engineer shall be paid extra compensation for
services expense ees called upon for the preparation of plans, forms and
approvals for added construction work or construction change orders. These services and
expenses shall he compensated fm by Supplemental Agreement
C.Aalhoriy. Extra services and added canstruction work shall be performed by the
Engineer ant p road by the Owner, the State Aeronautics Agency, and the Federal
Aviation Administration.
d. If the Engineer is of the opinion that my work he has been directed to perform is
beyond the intended scope of this Agreement and constitutes extra work, h s shall promptly
notify the Owner in writing of that fact. In the event that the Owner determines that such
work does constitute extra work, the Owner shall provide extra compensation to the
Engineer by Supplemental Agreement. In the event the Owner does not agree that the work
the Engineer has been directed to perform is beyaM the Intended soaps of this Agreement,
then it is the choice of either party to have its dispute submitted to arbitration in
accordance wiffi the following paragraph "e."
e.Arbitration of all questions in dispute under this Agreement shall be at the
choice of e'i�y and shall be in accordance with the rules, then in effect, of the
American Arbitration Association. This Agreement shall lbs specifically enforceable under
the prevailing arbitration law, aM judgment upon the award rendered, may be entered in the
court of the forum, state or federal, having jurisdiction. The decision of the arbiters shall
be a condition precedent to the right of any legal action. If the applicable statute of
limitations would bar the institution of my legal or equitable proceedings bared on a claim
or dispute under this Agreement, neither Party shall have the right to seek arbitration of
such claim or dispute under this paragraph.
f. Court and Robotic Hearim Appemanw. Nothing in this contract shall be
construed to013-lig-ate 4Pie�meer to prepare Tor, or appear in litigation in behalf of the
Owner, or at hearings other than those before the State Aeronautics Agency or the Federal
Aviation Administration. Should such services be regained of the Engineer, he is to he paid
for such service and for any expense incurred in relation thereto, which service and expense
shall he considered as covered by the fee of $600/day.
g. lieetf�Loc Loci The Engineer shall be paid extra compensation far time and
expenses o is�Ti` employees rolled upon far conferences or other services rendered at
locations other than Boston, Burlington or the City/Town in which the project is located.
h. The O+ner stall insist the engineer in obtaining approval of all City/Town
authorities Faving jurisdiction over the Project and such approvals and consents from such
other individuals or bodies as may he necessary for completion of the Project.
I. When the temtntiw schedule is extended by a length of time (greater than 12
months) su [lent to muse a nemployee wage rates and project expense rates, due
to circumstances beyond The control of the Engineer, the Engineer reserves the right to
renegotiate the lump sum fee and cost-plas-fixed fee estimated amounts in proportion to the
change in employee wage rates and project expense rates.
j. Tia Engineer shall resign an experienced Registered Professional Engineer,
acceptable tart i b—wrier and EAA, TO be in responsible charge of all the wmk performed
under the Contract. The Consultant shall not replace the person in charge without
permission of the Owner. The Consultant shall assign such personnel to the work as may be
necessary from time to time to complete the work required.
k. Insurance. The Engineer agrees that he will, before commencing the perfor-
e of tfls moment, provide Workmen's Compensation Insurance for the benefit of all
Persons employed under this Agreement, and shall continue such insurance in full force and
effect during the term of This Agreement. In addition, the Engineer shall procure and
maintain insurance during the term of this Agreement In the amounts ad for the types of
coverage indicated below:
Public Liability Insurance with limits to $500,000 for Bodily Injury and $500,000
for Property Damage;
Automobile Liability, Bodily Injury and Property Damage, with limits to $500,000
per occurrence.
In addition to the above stated limits, excess liability coverage in the amount of
$1,000,000 Per occurrence and aggregage shall be procured.
The Engineer will furnish proper certificates evidencing this coverage.
-5-
ARTICLE H - PERFORMANCE
A tentative schedule for the execution of the above-mentioned engineering services
shall he established at a predesign conference attended by the Owner, the Engineer, the
State Aeronautics Agency, and the Federal Aviation Administration and shall become part
of this contract. The Engineer shall act normally start work until a completed, signed and
approved contract is received by all partics. Is so ordered in writing by the Owner, the
Engineer may begin thecontract work prix to receiving a completed contract The
tentative schedule follows:
Item
Dole
Engineering Contract
7/86
Field Surveys
none
Soils 6@loratime
7/86
Pavement Design
7/86
Drainage Design none
Preliminary Drawings, Specifications and Estimate none
Final Contract Drawings, Specifications and Estimate 1/%
Advertisement 8/1/86
Bid Opening 81151%
Project Application 8/16/86
Notice to Proceed for Construction 9/2/86 -
The Owner may extend the date far delivery of completed plans and contract
documents beyond the time specified when the work has been delayed for reasons beyond the
control of the Engineer, or dux to a delay in submission of material being furnished by the
Owner. The Engineer may present to the Owner in writing his request for extension of the
allotted time together with its justification therefore. The Owner will evaluate such
request and he may grant such extension of time as is warranted thereby after approval of
the Federal Aviation Administration..
-6-
ARTICLE I - BASIS OF PAYMENT
a.itrex Fee. The Owner hereby
agrees to pay the Engineer for services
included in ri c es CT, and D the lump sum fee of $23,829 arrived at as follows:
, ,
Article A, Collection of Data
$ 0
Article 8, Designs, Drawings, and
Specification
$19,000
Article C, Advertising for Bids and
Arrangements for Construction
$ 4,829
Article D, Administration
$ 0
Lump Sum of
$23,829
b. Cansinsctian Sueervisian Fee. The estimated fee for Article E is as follows:
(Based on aTlwee coni sirucTim perical.
Direct Payroll
$ 3,720
Overhead Cost (128)
$ 4,262
Subcansultaut Services
$ 0
Fixed Fee
$ 1,197
Expenses
$ IJ21
Estimated Fee for Article E
$10,900
Resident Inspection Fee. The Resident Inspection will be provided by the Owner,
including oill neceesar�plant inspection.
d. Payments are to be made to the Engineer monthly based on on estimated percent
of completion of Articles A, B, C, and D. Payment will be made monthly for engineering
services furnished under Article E - CONSTRUCTION SUPERVISION for manhours actually
worked at the actual payroll rate plus overhead plus subconsultant casts plus a fixed fee plus
all out -of -packet expenses directly chargeable to the project.
e. Wage ranges for technical classifications of personnel in effect as of the date of
this contract are attached as Exhibit W.
I. Attached to this contract is the certified Edwards and Kelcey, Inc. overhead cost
factor (Exhibit 'B'). The overbeod factor of 128% will be used for the purpose of this
contract.
g. The out-of-pocket expenses will also include, Wt ore not limited to, travel
mileage billed at $0.30 per mile, lodging, subsistence billed at $75/day, and long distance
telephone calls.
-7-
It. The total amount of $10,900 (Article 0 is the estimated fee assuming a I3 week
canstruction period and will not he exceeded without prior agreement. When the costs
incurred for Article E total approximately 90 percent of the total estimated costs listed in
Article I, or if, or any time, the Engineer has reason to believe that the total actual costs
will be greater than the then total estimated costs, the Engineer shall notify the Owner
giving a revised estimate of the total cast for the services to be furnished. Should the
revised estimated costs exceed the then total estimated casts, this Agreement shall either
be amended to cover the increase in revised estimated costs or the scope of services shall be
reduced to keep within the total estimated cost.
I. Payment for my special cases, added construction work, or extra work as
defined in Article G shall be made for manhoms actually worked at the actual payroll rate
plus 129% for overhead plus subronsultant costs plus a fixed fee plus all out-of-pocket
expenses directly chargeable to the project.
j. Th
e fixed fee shall not be increased except by a Supplemental Agreement
amendment for extra work which substantially increases the scope of services or time for
completion.
k. In the event payment to the Engineer is delayed beyond 60 days from the date of
the Engineer's invoice, the Engineer shall receive at the current prime rate of the Chase
Bank Manhattan Bk Interest, on the unpaid balance from said sixtieth day, subject to state
limitations an maximum interest rates. -
1. Cancellation. The Owner may abandon, summers] or terminate this agreement at
my time, su lec� t to Payment to the Engineer for services already performed or an ottwnt
ups to the date of mandmment, suspension or termination.
ARTICLE J - ASSURANCE STATEMENT OF THE ENGINEER
Edwards and Kelcey, Inc., of Bastin, Mossochasetts, the Engineer for the subject
project, hereby assures that the project will be conducted in compliance with the following:
a. C
Rance wilds R krtiam. The Engineer shall comply with the Reg,,laf tore
relative to non uc inatim In a racy assisted programs of the Department of Transpor-
tation "DOT' Title n49 Code of Federal Regulations, Part 21, as they may be amended from
time to time hereinafter referred to as the Regulations, which are herein Incorporated by
reference and made a part of this contract.
b. Nas]iserimirMian. The Engineer with regard to the work performed by it during
the contract,,n notl =n nate on the grounds of race, color, sex or national origin in
the selection and retention of subcontractors, including procurements of materials and
leases of equipment. The Engineer shall not participate either directly or indirectly in the
discrimination prohibited by Section 21.5 of the Regulation, including employment practices
when the contract rovers a program set forth in Appendix B of the Regulations.
N
C. Solicitations for Subcontracts. In all solicitation by competitive bidding or
negotiationm e y rade ngmeer�o work to be performed under a subcontract, including
procurements of materials or leasee of equipment, each potential subcontractor or supplier
shall he notifie by the Engineer of the Engineers obligations under this contract and the
Regulations relative to nordiscriminafion on the grounds of race, color, or national origin.
d. 1 formationad a. The Engineer shall provide all information and
reports v gmie3 Tyr egu ations, The
issued pursuant thereto, and sl Wl permit
access to its books, records, accounts, other sources of information, ad its facilities as may
he determined by the Owner or the Federal Aviation Administration to be pertinent to
ascertain compliance with such Regulations, orders and instructions. Where any information
required of an Engineer is in the exclusive possession of another who fails or refuses to
furnish this information, the Engineer shall so certify to the Owner or the Federal Aviation
Administration as appropriate, and shall set forth what efforts it has made to obtain the
information.
e. Sanctions for Nweomalianae. In the event of the Engi,eer's non s mplionce
with the nanndismmma}ion provprowsionss o thiscontract, the Owner shall Impose such contract
sanction as are appropriate, including but rot limited to:
I. withholding M payments to the Engineer under the contract until the
Engineer complies (in which case the interest payment specified in Article ._I,
Paragraph K shall not apply), and/or -
2. cancellation, termination, or suspension of the contract, in whole or in part.
f, Inner rationnof Provisiom. The Engineer shall include the provision of
paragraphs t ro"in every subcontract, including procurements of materials and
leates of equipment, unless exempt by the Regulations or directives issued pursumt thereto.
The Engineer shall take such action with respect to any subcontract or procurement as the
Owner or the Federal Aviation Administration may direct as a mems of enforcing such
provisims including sanctions for noncompliance: Provided, however, that, in the event a
Engineer becomes involved in s threatened with, litigation with a subcontractor or
supplier as a result of such direction, the Engineer may rawest the Owner to enter into such
litigation to protect the interests of the Owner and/or the interests of the United States and
the state.
-' g. Minx 8:sinas EnMr ise (MBE/WBE) Aswra:ce Poli . It is the policy of the
Department o eanpartat�on tat m,nonty an omen usiness enterprises, as
defined in 49 CFR Part 23, shall have the maxim opportunity to participate in the
performance of contracts financed in whole orinwith Federal funds under this -
agreement. C.onsetueptly, the MBE requirements of 49 CFR Part 23 apply to this
agreement.
In. MBE/WBE Obliwtion. The Engineer agrees to ensure that minority and women
business enierpri�f nee in 49 CFR Part 23, have Tre maximum opportunity to
participate in the performance of contracts and subcaniracts financed in whole or in part
with Federal funds provided under this agreement. In this regard II Contractors shall take
all necessary and reasonable steps in accordance with 49 CF Port Part 23 to enure that
minority business enterprises have the maximum opportunity to compete fm and perform
contracts. Contractors shall net discriminate an the basis of race, color, national origin, or
sex in the award and performance of DOT -assisted contracts.
-9-
ARTICLE - CERTIFICATIONS OF ENGINEER
FAA
I hereby certify that 1 am an Assistant Vitt President and duly authorized represento-
five of Edwards and Kelcey, Inc., whose address is 286 Congress Street, Boston, Mossachu
setts 02210, and that neither 1 nor the above firm I here represent has:
a. employed or retained fora commission, percentage, brokerage, contingent fee,
or other consideration, any firm or person (other than a bona fide employee working solely
for me or the above consultant) to solicit or secure this contract,
b. agreed, as an express or implied condition for obtaining this contract, to employ
or retain the services of arty firm or person in connection with carrying out the contract, or
C. paid, or agreed to my, to any firm, organization, at Person (other than a bona
fide employee working solely for me or the above consultant) my fee, contribution,
donation, or consideration of any kind for, or in connection with, procuring or carrying out
the contract; except as here expressly stated (if any):
I acknowledge .that this certificate is to be furnished to the Federal Aviation
Administration of the United States Department of Trmsportation, in connection with this
contract involving participation of Airport Improvement Program (AIP) funds, ark is subject
to applicable State and Federal laws, both criminal and civil.
David B. Weiner, P.E.
Assistant Vico President
-10-
ARTICLE L - COOPERATION
The Engineer shall cooperate with representatives and employees of the City of
Bangor and also the representatives of the State Aeronautics Agency and the Federal
Aviation Administration, to the end that the project may proceed expeditiously and
economically. It is understood that the Owner, the State Aeronuatics Agency, and the
Federal Aviation Administration will furnish the Engineer with any data pertaining to this
work which they may have in their possession.
ARTICLE M - PRINCIPAL PARTIES CONTRACT APPROVAL SIGNATt1RES
ACCEPTED
PROPOSED
EDWARDS AND KELLEY, INC.
BY:�A1
David B. Weiner, P.E.
Assistant Vice President
1198_ APPROVED, AS TO FORM
BY: BY:
BANGOR INTERNATIONAL AIRPORT
REDBIGN, REBID AND INSPECTION SERVICES FOR
AIRPORT ROAD SIGNS, EXPANSION AND
RI}IABILITATION OF THE COMMUTER RAMP,
AN[r THE INSTALLATION OF SECURITY LIGHTING
FOR THE GENERAL AVIATION APRON
FEE ESTIMATE
REDESIGN
Coordination of survey, test pits, 40 hrs. Project Manager @ 24.00 = $ 960.00
FAA approval, project budget, and
contract revisions.
Supervision and coordination of
redesign effort.
Pavement design, grading, sections,
details for new opren rehabilitation
Restructuring of Plans, Specifica-
tions, now estimates, new proposol
forms
16 hrs. Project Mawger @ 24.00 = $ 384.00
40 hrs. Project Engineer @ 20.00 = $ 800.00
80 Ms.
Engineer @ 14.W
$1,120.00
100 hrs. Drafter @ 13.00 =
$1,300.00
40 hrs.
Project Engineer @ 20.00 =
$ 800.00
40 his.
Engineer @ 14.00 =
$ 560.00
40 hrs.
Troist @ 10.00 =
400.00
Total Payroll
$ 6,324.00
Overhead @ 128%
$ 8,095.00
Direct Costs
$14,419.00
Fixed Fee (15%)
$ 2,163.00
Expenses
a 2418.00
TOTAL FEE - $19,000.00
Expense Detail: 4 site visits @ $200 -800
- Soils lab tests _ 1200
Repro & Misc. 412
$2,418
BIDDING
Pre-bid conference, bid -opening,
bid review, awcrd recommendation
Summary of bits, FAA application
Expense Detail: 2Trips = 400.a0
Reproduction $600.00
CONSTRUCTION SUPERVISION
Shop Drawing Review
Partial Payment Estimates,
As Built Drawings, Project
Close-out
Bi -weekly site visits during
coN}roctlan
(3 months x 2 = 6 days
plus final insp. = 7 days)
Experee Detail: 7Tripe - $1,4W
Repro & Misc. = 321
$1,721
40 hrs. Project Manager @ 24.00 = $ 960.00
20 hrs. Project Engineer @ 20.00 = $ 400.0
10 hrs. Typist @ 10.00
= $ 100.00
Total Payroll
= 1,460.00
Overhead @ 128%
1 869.00
Direct Costs
$3,329.0
Fixed Fee (15%)
$ 500.0
Expenses
1000.0
TOTAL FEE $4,829.0
40 hrs. Project Engineer @ 20.00 = $ 80000
40 hrs. Project Engineer @ 20.00 = $ W0.00
56 hrs. Project Engineer @ 20.00 =
Total Payroll
$3,720.W
Overhead @ 128%
$4,262.00
Direct Costs
$7,982.00
Fixed Fee 0S%)
$1,197.W
Expenses
$1,721.00
TOTAL FEE $10,9W.00
RESIDENT P ECTION
(Furnished by Owner)
FEE SUMMARY
Redesign $19,000
Bidding 4,829
Construction Supervision 10,900
Resident Inspection - 0 -
TOTAL FEE $34,]29
EXHIBIT "A"
EMPLOYEE CLASSIFICATION
AND
WEEKLY SALARY RANGE
Classification
Weekiv Salary Raine
Associate Engineer
$840-1,025
Principal Engineer
775-1,000
Senior Engineer
650-825
Engineer
525-750
Assistant, Engineer
400-550
Engineering Technician
280-360
Senior Designer
575-600
Senior Drafter
500-580
Drafter
400-500
= Tednnical Stenographer
340-440
EXHIBIT '8'.
EDWARDS AND KELLEY'; INC.
EDWARDS AND KELCEY. PARTNERSHIP
EDWARDS AND KELCEYENGINEERS, INC.
Combined Statement of expenses other than Direct Project Costs
Expressed as a Percentage of Direct Payrolls Charged to Domestic
Projects During the Fiscal Year which Ended April 30, 1983.
OVERHEAD COSTS
Direct Payroll Overhead (Burden and Fringe Casts)
Other Expenses
.
New Business:
-
4.63
Payroll
Expenses
8.27
Administrative Payrolls
20.12
General Payrolls (including Premium Pay for Overtime Work and
'
Principals' Time Charges for Project Operations)
14.12
Administration Expense
3.p5
Fringe Costs on Overhead Payrolls
12.25
Travel and Auto Expense
1.90
Professional Services -
1.62
11.72
Rent and utilities
Depreciation and Amortization of Leasehold Improvements
5.81
Insurance Premiums
5.06
Taxes (other than Federal Income Tax)
1.24
-Telephone and Telegraph
2.72
Dues and Licenses
.53
General Business Expense
3.89
Postage -
.50
Publications
.40
1.56
Reproductions
2.35
Supplies -
Education Expense
.41
1.37
Professional Society Activities
Recruiting Expense-
1.Ed
Total Expenses - -
99.46
32.111 I
Less: Computer Expenses Allocated to Projects (3.10)
Reproduction Costs Allocated to Projects (.44
Total Other Expenses - ' 952592;
Total Overhead Costs _
1 certify .that the above schedule of percentages for the accounts noted is a true and
accurate report of -the relationship between the overhead costs incurred to the total
straight time direct payroll (other than principals' time charged to projects) for
the year ended April 30, 1985, and is based on the books of accounts subject to review
by our Certified Public Accountants
June 14, 1985
EaA N. Heaton, Assf. Treasure,