Revenue Recovery & Enhancement Services

Revenue Recovery & Enhancement Services Mission Statement To provide: • Compliance reviews on ordinances and agreements to recover lost revenues • Identification, notification and assistance to prospective tax and fee payers and/or collectors in their compliance • Feasibility studies in the adoption and amendment of utility taxes, franchise and user fees, and other revenue generating ordinances • Utility billing verification on all utility charges "Our main objective is to recover and enhance the local government revenues through compliance reviews, research, and feasibility studies, and to recover over billed utility charges for local governments through billing verification."

COMPLIANCE REVIEWS IN THE ASSESSMENT AND REMITTANCE OF TAXES AND FEES: • Municipal utility tax ordinance on water, electricity, gas & fuel and telephone and telecommunications • Franchise agreements based on City's right of way provided for water, electricity, telephone and telecommunications, natural gas and cable television • Franchise agreements based on a non-exclusive collection and disposal of waste • Concessions and lease agreements • User fees and other revenue generating ordinances • License and permit fees Objectives • Ensure accuracy and timeliness of remittances • Determine proper application of revenues and credits allowed • Prove accuracy of location and exempt codings of customers • Determine the proper accounting methodology and reporting procedures consistent with industry standards Procedures • Prove accuracy of the tax and fee remittances to the City by examining Utility companies sales records in the billing of the tax and computation of the fee. • Identify the revenues subject to the tax and fee and determine if properly included in the calculation. • Determine credits allowed per ordinance and check if consistent with credits taken. • Determine If customers within the jurisdiction are properly coded. • Examine list of exempt accounts and determine proper application In accordance with federal and/or state statutes and ordinances. • Compare accounting methodology with industry standards and determine inconsistencies

IDENTIFY, NOTIFY AND ASSIST PROSPECTIVE TAX AND FEE PAYERS • Identify all providers and sellers of utilities subject to the tax and fee ordinances. • Property notify the providers and sellers. • Assist the providers and sellers In their compliance efforts • Ensure that companies initiate to comply. Objectives • Ensure the compliance of all concerns to the ordinance • Maximize revenues and increase future revenues • Minimize or eliminate non-conforming companies • Encourage compliance with other tax rules and regulation Procedures • Determine the type of providers under review • Determine and contact the providers/sellers that are not complying • Provide information and assist businesses in their compliance efforts. • Compute the unpaid tax and fee due

FEASIBILITY STUDY IN THE ADOPTION AND AMENDMENT OF UTILITY TAX, FRANCHISE AND USER FEE, AND OTHER REVENUE GENERATING ORDINANCES • Adoption of the Telecommunications tax • Amendment of the public service tax • Adoption of the Interim service fee • Adoption of the storm water utility charge • Adoption or amendment of right of way franchise ordinances Objectives of feasibility study • To determine the financial effects and reporting procedures for the proper compliance of the new ordinance under study. Procedures • Identify payers and customers affected by ordinance • Determine revenues and proper definitions thereof • Calculate and evaluate the cost and benefits of the ordinance • Assist In the financial and compliance provisions of the ordinance, such as; • Term or length of ordinance • Reporting and due date • Manner of payment • Interest and/or penalty • Right of audit and records location

UTILITY BILLING VERIFICATION • Electricity and water • Natural and bottled propane gas • Telephone and telecommunications • Cable television • Garbage disposal and collection Objectives • Ensure accuracy of the charges, communicate the correct billing and obtain proper refunds. Procedures • Analyze bills periodically • Determine billings validity • Test billings calculation for accuracy • Identify and determine improper charges

EXPERIENCE = SUCCESS We comprise of well-qualified and experienced professional personnel who are certified by several national organizations. Our staff possess unique expertise and personal commitment to deliver quality service to our clients. With over ten years of performing compliance reviews for numerous cities and experience with various types of accounting and reporting systems of utility providers, we have an extensive history in providing our services. Our company is the only revenue compliance reviewer in the State of Florida. PROVEN PERFORMANCE Sizable recoveries from past reviews have enhanced many of our client's revenues. In addition, we have numerous contracts with other local governments which allows us to conveniently perform reviews on one utility provider for several cities and/or counties at a time. This approach seems to be well received by utility providers because it is more efficient and cost effective. Some clients experienced increases in their reviewed revenues as high as 67 percent,