HomeMy WebLinkAboutNBS Government Finance GroupAGREEMENT
THIS AGREEMENT is made and entered into on the 6th day of December, 2024 by and
between the TOWN OF LOS ALTOS HILLS (hereinafter referred to as "TOWN") and NBS
Government Finance Group, DBA NBS (hereinafter referred to as "CONTRACTOR"). In
consideration of their mutual covenants, the parties hereto agree as follows:
1. CONTRACTOR. Shall provide or furnish the following specified services and/or
materials:
A Cost Allocation Plan (CAP) and Development Services Fee Study.
2. EXHIBITS. The following attached exhibits are hereby incorporated into and made a
part of this Agreement:
Proposal from CONTRACTOR dated July 12, 2024
3. TERMS. The services and/or materials furnished under this Agreement shall
commence on execution of this agreement by both parties and shall be completed by
December 31, 2025, unless terminated pursuant to Section 5(f).
4. COMPENSATION. For the full performance of this Agreement:
a. TOWN shall pay CONTRACTOR an amount not to exceed fifty-nine thousand and
nine hundred ninety-nine dollars and zero cents ($59,999) within thirty (30) days
following receipt of invoice and completion/delivery of services/goods as detailed
in Sections 1, 2, and 3 of this Agreement and only -upon satisfactory
delivery/completion of goods/services in a manner consistent with
professional/industry standards for the area in which CONTRACTOR operates.
TOWN is not responsible for paying for any work done by CONTRACTOR or any
subcontractor above and beyond the not to exceed amount.
b. Town shall not reimburse for any of CONTRACTOR's costs or expenses to deliver
any services/goods. Town shall not be responsible for any interest or late charges
on any payments from Town to CONTRACTOR.
c. CONTRACTOR is responsible for monitoring its own forces/employees/agents/
subcontractors to ensure delivery of goods/services within the terms of this
Agreement. TOWN will not accept or compensate CONTRACTOR for incomplete
goods/services.
Town of Los Altos Hills Page 1 of 5
Short form
Updated 4/26/22
5. GENERAL TERMS AND CONDITIONS.
a. HOLD HARMLESS. CONTRACTOR agrees to indemnify, defend and hold
harmless the TOWN, its officers, agents and employees from any and all demands,
claims or liability of personal injury (including death) and property damage of any
nature, caused by or arising out of the performance of CONTRACTOR under this
Agreement. With regard to CONTRACTOR'S work product, CONTRACTOR
agrees to indemnify, defend and hold harmless the TOWN, its officers, agents and
employees from any and all d,emands, claims or liability of any nature to the extent
caused by the negligent performance of CONTRACTOR under this Agreement.
b. INSURANCE. CONTRACTOR shall file with the TOWN a certificate of insurance
before commencing any services under this Agreement as follows:
i. WORKERS COMPENSATION INSURANCE: Minimum statutory limits.
ii. COMMERCIAL GENERAL LIABILITY AND PROPERTY DAMAGE
INSURANCE: General Liability and Property Damage Combined.
$1,000,000.00 per occurrence including comprehensive form, personal
injury, broad form personal damage, contractual and
premises/operation, all on an occurrence basis. If an aggregate limit
exists, it shall apply separately or be no less than two (2) times the
occurrence limit.
iii. AUTOMOBILE INSURANCE: $1,000,000.00 per occurrence.
iv. ERRORS AND OMISSIONS INSURANCE. $1,000,000.00 aggregate.
v. NOTICE OF CANCELLATION: The City requires 30 days written notice
of cancellation. Additionally, the notice statement on the certificate
should not include the wording "endeavor to" or "but failure to mail such
notice shall impose no obligation or liability of any kind upon the
company, its agents or representatives.))
vi. CERTIFICATE OF INSURANCE: Prior to commencement of services,
evidence of insurance coverage must be shown by a properly executed
certificate of insurance and it shall name "The Town of Los Altos Hills,
its elective and appointed officers, employees, and volunteers" as
additional insureds.
vii. To prevent delay and ensure compliance with this Agreement, the
insurance certificates and endorsements must be submitted to:
Town of Los Altos Hills Page 2 of 5
Short form
Updated 4/26/22
Town of Los Altos Hills
26379 Fremont Road
Los Altos Hills, CA 94022
c. NON-DISCRIMINATION. No discrimination shall be made in the employment of
persons under this Agreement because of the race, color, national origin, age,
ancestry, religion or sex of such person.
d. INTEREST OF CONTRACTOR. It is understood and agreed that this Agreement
is not a contract of employment and does not create an employer-employee
relationship between the 'TOWN and CONTRACTOR. At all times
CONTRACTOR ' � shall be an independent contractor and CONTRACTOR is not
authorized to bind the TOWN to any contracts or other obligations without the
express written consent of the TOWN. In executing this Agreement,
CONTRACTOR certifies that no one who has or will have any financial interest
under this Agreement is an officer or employee of TOWN.
e. CHANGES. This Agreement shall not be assigned or transferred without advance
written consent of the TOWN. No changes or variations of any kind are authorized
without the written consent of the City Manager. This Agreement may only be
amended by a written instrument signed by both parties.
f.. TERMINATION. This Agreement may be terminated by TOWN upon seven (7)
days written notice to CONTRACTOR. Monies owed for work satisfactorily
completed shall be paid to CONTRACTOR within 14 days of termination.
g. RECORDS. All reports, data, maps, models, charts, studies, surveys,
calculations, photographs, memoranda, plans, studies, specifications, records,
files, or any other documents or materials, in electronic or any other form, that are
prepared or obtained pursuant to .this Agreement and that relate to the matters
covered hereunder shall be the property of the TOWN.' CONTRACTOR hereby
agrees to deliver those documents to the TOWN at any time upon demand of the
TOWN. It is understood and agreed that the documents and other materials,
including but not limited to those described above, prepared pursuant to this
Agreement are prepared specifically for the TOWN and are not necessarily
suitable for any future or other use. Failure by CONTRACTOR to deliver these
documents to the TOWN within a reasonable time period or as specified by the
TOWN shall be a material breach of this Agreement. TOWN and CONTRACTOR
agree that until final approval by TOWN, all data, plans, specifications, reports and
other documents are preliminary drafts not kept by the TOWN in the ordinary
course of business and will not be disclosed to third parties without prior written
consent of both parties. All work products submitted to the TOWN pursuant to this
Agreement shall be deemed a "work for hire." Upon submission of any work for
hire pursuant to this Agreement, and acceptance by the TOWN as complete, non-
exclusive title to copyright of said work for hire shall transfer to the TOWN. The
compensation recited in Section 4 shall be deemed to be sufficient consideration
Town of Los Altos Hills Page 3 of 5
Short form
Updated 4/26/22
for said transfer of copyright. CONTRACTOR retains the right to use any project
records, documents and materials for marketing of their professional services.
h. CONTRACT ADMINISTRATION. The TOWN hereby designates [insert applicable
staff title] and the City Manager as Contract Administrator for this agreement. The
CONTRACTOR shall only take direction regarding the services provided under this
Agreement from the Contract Administrator. Furthermore, CONTRACTOR agrees
that the Contract Administrator shall be included any meeting, teleconference or
written communication between any Town representative including Committee
members and the CONTRACTOR. The TOWN may modify the Contract
Administrator at any time upon providing written notice to the CONTRACTOR.
i. ENTIRE AGREEMENT. This Agreement represents the entire agreement
between the Parties. Any ambiguities or disputed terms between this Agreement
and any attached Exhibits shall be interpreted according to the language in this
Agreement and not the Exhibits.
6. INVOICING. Send all invoices to the contract coordinator at the address below.
This Agreement shall become effective upon its approval and execution by TOWN. In
witness whereof, the parties have executed this Agreement the day and year first written
above.
CONTRACT COORDINATOR and
TOWN REPRESENATIVE:
Nicole Kissam, Director
NBS Government Finance Group
32605 Temecula Parkway, Suite 100
Temecula, CA 92592
Jay Bradford, Community Development
Director
Town of Los Altos Hills
26379 Fremont Road
Los Altos Hills, CA 94022
Town
of Los Altos Hills
Short form
Updated 4/26/22
CONTRACTOR-
By: - -`
Greg Davidson, Vice President
Date: oe'c.c---.,)n bar^ �c�,- C7 .Z l
TOWN F LOS TOS LLS:
By:
Peter Pirnejad, City Manager
Date: 0 01-1, lzozS—
Page 4 of 5
Form Y -9 Request for Taxpayer
(Rev. October 2007) Identification Number and Certification
Department of Che Treasury
Internal Revenue Service
Name (as shown on your income tax return)
Business name, if different from above
Give form to the
requester. Do not
send to the IRS.
Check appropriate box: ❑ Individual/Sole proprietor ❑ Corporation ❑ Partnership Exempt
ElLimited liability company. Enter the tax classification (D --disregarded entity, C=corporation, P=partnership) 10-_ _ _ _ _ ❑ payee
❑ Other (see instructions) ►
Address (number, street, and apt. or suite no.) I Requester's name and address (optional
City, state, and ZIP code
List account number(s) here (optional)
Identification Nu
Town of Los Altos Hills
26379 Fremont Road
Los Altos Hills, CA 94422
Enter your TIN in the appropriate box. The TIN provided must match the name given on Line 1 to avoid Social security number
backup withholding. For individuals, this is your social security number (SSN). However, for a resident
alien, sole proprietor, or disregarded entity, see the Part I instructions on page 3. For other entities, it is
your employer identification number (EIN). If you do not have a number, see How to get a TIN on page 3. or
Note. if the account is in more than one name, see the chart on page 4 for guidelines on whose Employer identification number
number to enter.
Certification
Under penalties of perjury, I certify that:
1. The number shown on this form is my correct taxpayer identification number (or I am waiting for a number to be issued to me), and
2. 1 am not subject to backup withholding because: (a) I am exempt from backup withholding, or (b) I have not been notified by the Internal
Revenue Service (IRS) that I am subject to backup withholding as a result of a failure to report all interest or dividends, or (c) the IRS has
notified me that I am no longer subject to backup withholding, and
3. 1 am a U.S. citizen or other U.S. person (defined below).
Certification instructions. You must cross out item 2 above if you have been notified by the IRS that you are currently subject to backup
withholding because you have failed to report all interest and dividends on your tax return. For real estate transactions, item 2 does not apply.
For mortgage interest paid, acquisition or abandonment of secured property, cancellation of debt, contributions to an individual retirement
arrangement (IRA), and generally, payments other than interest and dividends, you are not required to sign the Certification, but you must
provide your correct TIN. See the instructions on page 4.
Sign Signature of
Here U.S. person ► Date ►
General Instructions
Section references are to the internal Revenue Code unless
otherwise noted.
Purpose of Form
A person who is required to file an information return with the
IRS must obtain your correct taxpayer identification number (TIN)
to report, for example, income paid to you, real estate
transactions, mortgage interest you paid, acquisition or
abandonment of secured property, cancellation of debt, or
contributions you made to an IRA.
Use Form W-9 only if you are a U.S. person (including a
resident alien), to provide your correct TIN to the person
requesting it (the requester) and, when applicable, to:
1. Certify that the TIN you are giving is correct (or you are
waiting for a number to be issued),
2. Certify that you are not subject to backup withholding, or
3. Claim exemption from backup withholding if you are a U.S.
exempt payee. If applicable, you are also certifying that as a
U.S. person, your allocable share of any partnership income from
a U.S. trade or business is not subject to the withholding tax on
foreign partners' share of effectively connected income.
Note. if a requester gives you a form other than Form W-9 to
request your TIN, you must use the requester's form if it is
substantially similar to this Form W-9.
Definition of a U.S. person. For federal tax purposes, you are
considered a U.S. person if you are:
• An individual who is a U.S. citizen or U.S. resident alien,
• A partnership, corporation, company, or association created or
organized in the United States or under the laws of the United
States,
• An estate (other than a foreign estate), or
• A domestic trust (as defined in Regulations section
301.7701-7).
Special rules for partnerships. Partnerships that conduct a
trade or business in the United States are generally required to
pay a withholding tax on any foreign partners' share of income
from such business. Further, in certain cases where a Form W-9
has not been received, a partnership is required to presume that
a partner is a foreign person, and pay the withholding tax.
Therefore, if you are a U.S. person that is a partner in a
partnership conducting a trade or business in the United States,
provide Form W-9 to the partnership to establish your U.S.
status and avoid withholding on your share of partnership
income.
The person who gives Form W-9 to the partnership for
purposes of establishing its U.S. status and avoiding withholding
on its allocable share of net income from the partnership
conducting a trade or business in the United States is in the
following cases:
• The U.S. owner of a disregarded entity and not the entity,
Cat. No. 10231X Form W-9 (Rev. 10-2007)
Short -form Agreement
Instructions and Checklist
Professional, Services (unrelated to public projects):
❑ Obtain a detailed quotation from the qualified vendor/contractor.
❑ Determine availability of funds in the current budget — consult finance for
appropriate budget number if necessary
❑ Request approval from the City Manager
❑ Complete the agreement template:
o Section 1 — Detail the goods and/or services the vendor/contractor— will
provide to the Town.
o Section 2 — Attach the detailed quotation as an exhibit.
o Section 3 — Provide the contractor with a deadline to provide the goods/or
services. If services are on-going, the contracts should expire no later
than the end of the current fiscal year. A new contract will be prepared in
June for the next fiscal year.
❑ Send the complete agreement, exhibit(s), to the contractor along with the
standard transmittal memo and the IRS Form W-9 (included below).
❑ Contractor should return at least one signed original copy and a completed W-9
to the Town. If you receive the documents, please forward everything to finance.
Formw=9 Request for Taxpayer Give Form to the
(Rev. October 2018) Identification Number and Certification requester. Do not
O
Department of the Treasury send to the IRS.
Internal Revenue Service ► Go to www.irs.gov/FormW9 for instructions and the latest information.
1 Name (as shown on your income tax return). Name is required on this line; do not leave this line blank.
NBS Government Finance Group
2 Business name/disregarded entity name, if different from above
NBS
a. 0
0
a
M
a�
3 Check appropriate box for federal tax classification of the person whose name is entered on line 1. Check only one of the 4 Exemptions (codes apply only to
following seven boxes. certain entities, not individuals; see
instructions on page 3):
❑ Individual/sole proprietor or ❑ C Corporation 5�1 S Corporation F-1Partnership ❑ Trust/estate
single -member LLC Exempt payee code (if any) 5
❑ Limited liability company. Enter the tax classification (C=C corporation, S=S corporation, P=Partnership) No -
Note:
Note: Check the appropriate box in the line above for the tax classification of the single -member owner. Do not check Exemption from FATCA reporting
LLC if the LLC is classified as a single -member LLC that is disregarded from the owner unless the owner of the LLC is code (if any)
another LLC that is not disregarded from the owner for U.S. federal tax purposes. Otherwise, a single -member LLC that
is disregarded from the owner should check the appropriate box for the tax classification of its owner.
L_J Other (see instructions) 10-
5
5 Address (number, street, and apt. or suite no.) See instructions.
32605 Temecula Parkway, Suite 100
6 City, state, and ZIP code
Temecula, CA 92592
7 List account number(s) here (optional)
(Applies to accounts maintained outside the U.S.)
Requester's name and address (optional)
Taxpayer Identification Number (TIN)
Enter your TIN in the appropriate box. The TIN provided must match the name given on line 1 to avoid Social security number
backup withholding. For individuals, this is generally your social security number (SSN). However, for a
resident alien, sole proprietor, or disregarded entity, see the instructions for Part I, later. For other - -
entities, it is your employer identification number (EIN). If you do not have a number, see How to get a
TIN, later. or
Note: If the account is in more than one name, see the instructions for line 1. Also see What Name and Employer identification number
Number To Give the Requester for guidelines on whose number to enter. I (-j-j
Certification
Under penalties of perjury, I certify that:
1. The number shown on this form is my correct taxpayer identification number (or I am waiting for a number to be issued to me); and
2. 1 am not subject to backup withholding because: (a) I am exempt from backup withholding, or (b) I have not been notified by the Internal Revenue
Service (IRS) that I am subject to backup withholding as a result of a failure to report all interest or dividends, or (c) the IRS has notified me that I am
no longer subject to backup withholding; and
3. 1 am a U.S. citizen or other U.S. person (defined below); and
4. The FATCA code(s) entered on this form (if any) indicating that I am exempt from FATCA reporting is correct.
Certification instructions. You must cross out item 2 above if you have been notified by the IRS that you are currently subject to backup withholding because
you have failed to report all interest and dividends on your tax return. For real estate transactions, item 2 does not apply. For mortgage interest paid,
acquisition or abandonment of secured property, cancellation of debt, contributions to an individual retirement arrangement (IRA), and generally, payments
other than interest and dividends, you are not required to sign the certification, but you must provide your correct TIN. See the instructions for Part II, later.
Sign Signature of
Here U.S. person ► Date ► 6/10/24
General Instructions
Section references are to the Internal Revenue Code unless otherwise
noted.
Future developments. For the latest information about developments
related to Form W-9 and its instructions, such as legislation enacted
after they were published, go to www.irs.gov1F6rmW9.
Purpose of Form
An individual or entity (Form W-9 requester) who is required to file an
information return with the IRS must obtain your correct taxpayer
identification number (TIN) which may be your social security number
(SSN), individual taxpayer identification number (ITIN), adoption
taxpayer identification number (ATIN), or employer identification number
(EIN), to report on an information return the amount paid to you, or other
amount reportable on an information return. Examples of information
returns include, but are not limited to, the following.
• Form 1099 -INT (interest earned or paid)
• Form 1099 -DIV (dividends, including those from stocks or mutual
funds)
• Form 1099-MISC (various types of income, prizes, awards, or gross
proceeds)
• Form 1099-B (stock or mutual fund sales and certain other
transactions by brokers)
• Form 1099-S (proceeds from real estate transactions)
• Form 1099-K (merchant card and third party network transactions)
• Form 1098 (home mortgage interest), 1098-E (student loan interest),
1098-T (tuition)
• Form 1099-C (canceled debt)
• Form 1099-A (acquisition or abandonment of secured property)
Use Form W-9 only if you are a U.S. person (including a resident
alien), to provide your correct TIN.
If you do not return Form W-9 to the requester with a TIN, you might
be subject to backup withholding. See What is backup withholding,
later.
Cat. No. 10231X Form W-9 (Rev. 10-2018),
:9
Aerial view of Town of Los Altos Hills
via Google Earth
M,
Iro®r
—Ar
4t
TOWN OF LOS
ALTOS HILLS
Proposal for:
owe
Cost Allocation Plan and
Development Services Fee Study
July 12, 2024
Alm
T,
1NBS
nbsgov.com
July 12, 2024
Jay Bradford, AICP, CASp, CBO, EI, MCO
Assistant Community Development Director/ Building Official
Town of Los Altos Hills
26379 Fremont Road
Los Altos Hills, CA 94022
RE: Proposal to Prepare Cost Allocation Plan and Development Services Fee Study
Dear Mr. Bradford,
It is our understanding that the Town requires a Cost Allocation Plan and Development Services Fee
Study. These efforts are fundamental for the Town's fiscal sustainability.
If selected, we will provide the support, expertise and solutions that allow Los Altos Hills to focus on
local community cost recovery policy as pertains to offering its core services. The enclosed proposal
presents a project approach and consulting team with the Town's ultimate success in mind. Our goal is
to help the Town establish the full costs of providing services and translate costs into fee programs that
meet legal requirements, industry best practices, and local community policy objectives.
For more than 20 years, we have provided a full range of cost and revenue consulting services to
California's local governments. Our expert consultants help our public agency clients navigate the
challenges inherent with these processes. The senior project team members proposed by NBS for this
engagement have completed hundreds of similar engagements over the life of their careers.
Please contact me at 800.434.8349 or via email at nkissam@nbsgov.com if you have any questions or
would like to discuss our professional qualifications further.
Sincerely,
Nicole Kissam
Director
helping communities fund tomorrow since 1996
TABLE OF CONTENTS
1 COMPANY OVERVIEW..................................................................................................................1
2 SCOPE OF SERVICES...................................................................................................................... 4
3 PROJECT TEAM............................................................................................................................. 9
4 REFERENCES............................................................................................................................... 12
5 COST PROPOSAL......................................................................................................................... 14
6 PROJECT SCHEDULE.................................................................................................................... 17
APPENDIX I RESUMES...................................................................................................................... 18
Image from the Los Altos Hills website.
1 1 COMPANY OVERVIEW
Consulting Team Overview
NBS is an independent consulting firm founded in
1996 by experienced finance and engineering
professionals. We provide a full range of cost and
revenue consulting services to our public sector clients
and have worked with more than 500 local
governmental agencies to date, including cities,
towns, counties, municipal utilities, and special
purpose districts. We strive to provide support,
expertise and solutions that allow local agencies to
focus on community needs and core services.
We are an S -Corp and 100% employee owned, with 60
employees located in Temecula (corporate
headquarters) and San Francisco.
NBS' Financial Consulting Group focuses primarily on
cost recovery mechanisms and supporting justification
for various agency revenue streams, including the
following:
Indirect (overhead) cost allocation plans
User and regulatory fees for local government
programs and services
Development Impact Fees
Fiscal impact and equity analyses
Rates and charges for publicly owned water
and sewer utilities
Long-range financial planning and financial feasibility analyses
Expert evaluation or critique of above topics (for local government use only)
Summary of Relevant Experience
NBS as a firm has provided Cost Allocation Plan and User Fee Study services for more than 15 years. Our
proposed Project Manager, Nicole Kissam, has provided these services to California municipalities for over 20
years. The following table reflects a sampling of California municipal agencies for whom our proposed team
has completed similar studies within the last five (5) years.
Proposal for Town of Los Altos Hills NBS i 1
City of Camarillo
City of Carlsbad
City of Colma
City of Colton
City of Culver City
City of East Palo Alto
City of Fresno
City of Half Moon Bay
City of Indio
City of Lathrop
City of Los Angeles
City of Modesto
City of Morgan Hill
City of Orland
City of Rancho Cucamonga
City of Richmond
City of Riverside
City of Rocklin
City of San Carlos
City of San Francisco
City of San Jose
City of San Luis Obispo
City of San Ramon
City of Santa Ana
City of Sausalito
City of South San Francisco
City of Tracy
City of Vallejo
City of Vista
City of Yorba Linda
Proposal for Town of Los Altos Hills NBS 1 2
v
✓
v
Proposal for Town of Los Altos Hills NBS 1 2
Proposal for Town of Los Altos Hills NBS 1 3
2 1 SCOPE OF SERVICES
We understand the Town's primary focus is to complete a Cost Allocation Plan (CAP) and Development
Services Fee Study. The following provides a detailed work plan for the engagement. We are available to
discuss and revise our work plan according to the Town's needs at any time.
Task 1: Project Commencement
To ensure the project is initiated with common goals and understanding, we will conduct a project
commencement meeting with Town staff members who will oversee the progress, completion, and
implementation of its findings. This meeting will include a discussion of expectations, initial identification of
project -specific issues, overview of the project's timeline, process, and data needs, as well as any important
City policies and procedures.
To gain an understanding of the Town's organizational structure, accounting structure, and basic financial
data, we will also issue a consolidated data request to the Town. Initial data requested will center on
adopted budgets, recent financial performance (revenues and expenditures), current labor cost detail and
classifications, organizational structures, existing relevant policies, and other items of a more global nature.
Task 2: Cost Allocation Plan
The CAP analysis reasonably distributes administrative (indirect) service costs within the organization to the
direct municipal services and activities provided to the public. The CAP developed for Los Altos Hills will:
Provide an industry standard, fair, and equitable basis for distributing overhead costs Citywide.
Define the appropriate share of indirect costs attributable to fees and charges.
Assist in calculation of fully burdened hourly rates for personnel.
Support the basis for Inter -fund charges to special / enterprise funds for recovery of overhead costs.
Substantiate recovery of costs from grants or agreements with other agencies.
All methods and deliverables will comply with industry standards as well as the requirements and guidelines
of Code of Federal Regulations (CFR), Title 2, Part 200. The Town will receive a CAP deliverable that is either
more or less restrictive in application of CFR, Title 2, Part 200, depending on whether the primary intended
use of the results is for reimbursement of overhead costs from State or Federal grants, or for best practices
pertaining to total cost recovery from rates, fees, and charges.
TASK 2.1: INDIRECT COST CENTERS AND ALLOCATION FACTORS
We will work closely with the Finance Department to ensure that the Plan meets the Town's specific needs.
For example, we will discuss:
How the Plan impacts any existing enterprise fund budgets and/or general fund budgets.
The degree of complexity the Town desires for the Plan in terms of the number of factors
utilized to allocate costs, which depends greatly on data available and the Town's capacity to
track and update various data metrics over time.
The intended use of the Plan for application in budget and accounting practices, development of
hourly rates, reimbursement of costs from external agencies and/or grants.
Proposal for Town of Los Altos Hills NBS
Working with the Finance Department's project manager, we will confirm the list of indirect (overhead) cost
centers to be included in the Plan.
TASK 2.2: DRAFT OF OUTCOMES
We will review the line -item expenditure detail for each indirect cost center that is selected for cost
allocation within the Plan. We will highlight expenditure items that may not be reasonable to include in cost
allocations and discuss those items with Town staff. Based on review and feedback with Town staff, we will
make any necessary adjustments and include notations for future reference and audit trail purposes.
We will customize a version of our Cost Allocation Plan template in Excel specific to the Town's
organizational and accounting structure. We will complete the functionality of the Plan by inputting all
expense, allocation factor, and other relevant data entries as needed, and generate:
A summary schedule of the total annual allocated costs to each fund and budget unit.
A schedule of indirect cost rates for each department/division and Townwide overall.
After a meeting with Town staff to review the draft of outcomes, we will utilize staff's feedback to make a
round of revisions to the draft plan results. We are available to assist the Finance Department in presenting
the draft Plan to selected Town staff and address any comments or concerns regarding methods of cost
allocation or cost allocation outcomes.
TASK 2.3: FINAL DOCUMENTATION
The Final Report for the Plan includes an Executive Summary, illustration of analytical methods,
presentation of findings, narrative descriptions complying with the standards of Title 2 CFR Part 200, and a
technical appendix showing the analysis and any relevant data sources. We will submit the draft Final Report
to Town management, collect input, and make a round of revisions to the draft report to ensure the Town is
satisfied with the complete deliverable.
Task 3: Development Services Fee Study
The Fee Study calculates the total costs of providing various municipal services and translates those costs
into a customized fee schedule. Working closely with the Town, we will develop a robust cost analysis that
substantiates the 100% cost recovery level of each individual fee and assist with implementation strategies
for adoption of each fee at 100% of the total cost of service, or less, depending on local policy
considerations.
The fee study methodology complies first and foremost with the provisions and guidance provided by
Article XIIIC, Section 1, of the California Constitution. Article XIIIC defines the difference between charges
that qualify as fees for services, as opposed to taxes. Fees for services (except for penalties and fees for
entrance to or use of government property), qualify as such if the amount charged does not exceed the cost
of providing the service. Fees to be studied under this scope of services represent cost recovery
opportunities entirely within the Town's control: revenues, which the City Council may, at its sole discretion
upon public hearing, implement and/or modify without further public process or approval.
The scope of this review will include the following Town departments and/or fee programs:
Planning — Land Use Approvals and Entitlements, Permits
Building— Plan Check and Permits for all types of construction
Proposal for Town of Los Altos Hills NBS
Public Works — Land Development Engineering and Encroachment Permits
In general, the scope of services includes all fees for service that can be reasonably analyzed on a time per
activity basis. Penalties, fines, and fees regulated or set by the State, as well as equipment and facility
rentals, development impact fees, and utility rates would be excluded from this analysis. The work plan
includes the following steps from project initiation to completion.
TASK 3.1: DATA COLLECTION
This task is accomplished through Task 1, Project Commencement. We can combine the initial data request
for the Cost Allocation Plan and Fee Study when conducting the projects concurrently.
TASK 3.2: FEE STRUCTURE REVIEW
We will meet with each Department directly to review their existing fee structure and gather staff's ideas for
modifying or enhancing current practices. We will identify and recommend opportunities for streamlining
fee structures as well as for the addition of new fees that are in line with current practices seen in other
agencies. Discussion will include advantages and disadvantages to fixed/one-time fees as well as deposit and
actual cost billing structures. Working with staff to determine the most effective and efficient type of fee
structure based on the organization, we will recommend and develop revisions to existing fee structures
including any deletion of fees, potential new fees, or changes in billing practices. Based on the results of this
discussion, we will incorporate the list of fees to be evaluated into the fee model template.
TASK 3.3: FACILITATED DATA COLLECTION
Working directly with each department, we will Initiate review of the organizational, workload, and time on
task data needed to calculate the cost of providing each fee for service. We will first communicate the steps
necessary to develop data for justifying fees. Staff will be asked to provide an estimate of time spent on
various activities and services performed on an annual basis, as well as on each individual fee for service
activity. We will explore permit software tracking and reporting capabilities that may enhance and
streamline data collection efforts. We will develop data collection materials and track progress weekly on
data submittal activities. Enter data into the fee model and ensure that the cost -of -service analysis is
defensible and reasonable. The product of this task will be a modeling of the complete organizational,
performance, and time requirements for the services under review in this study.
TASK 3.4: COST OF SERVICE ANALYSIS
Determine the full cost of service on an annual basis for each department studied. The analysis will reflect
all identifiable direct and indirect costs of providing services and will also incorporate applicable indirect
costs, such as those defined by the Town's organizational structure as well as the Town's annual Cost
Allocation Plan.' Segregate total annual costs between fee -recoverable and non -fee recoverable services.
Calculate fully burdened hourly rates for each department involved in the study. Rates will consider the
applicability of productive hours or direct -billed hours as the basis for calculation, depending on the
department or service analyzed.
' We will incorporate the results of the Cost Allocation Plan effort from Task 2 of the Work Plan
Proposal for Town of Los Altos Hills NBS
Multiply the fully burdened hourly rates by the time estimates gathered in Task 3.3 to compute the full cost
of each individual fee for service activity. The full cost of service defined by NBS serves as the analytically
justified maximum amount that may be recovered through a user/regulatory fee adopted by the City
Council.
All data metrics in the fee model will be cross checked to ensure the fee program is structured to recover
100% of costs considered.
TASK 3.5: DRAFT REVIEW AND REVISION
Meet with each department to review the outcomes of the analysis. Drafts will detail all the assumptions
and data utilized to calculate results as well as a comparison of each fee's cost recovery performance.
service analysis. This task represents one planned iteration of the analytical work products. Obtain each
department's final sign off on fee models.
TASK 3.6: FEE COMPARISON
Policy makers often desire a comparison of fee amounts to neighboring jurisdictions. Presence of a
comparison will ensure a smoother implementation process and provide a sense of the "market" rate for
various services. We will utilize our expertise to compare similar user fees and charges in up to five (5)
neighboring and comparable communities. A list of communities will be selected and approved by Town
staff. We will download the respective fee schedules from the Internet or make a reasonable attempt to
contact each agency for a copy of their current fee schedules as needed. We will then complete a
comparison of the fee categories and amounts, for the most readily comparable fee items that match the
Town's fee structure.
TASK 3.7: RECOMMENDED PRICING REVIEW
Discuss pricing objectives from the Town's perspective, i.e., comfort with full cost recovery or some
alternative level of cost recovery. Facilitate this conversation by discussing public/private benefits or
causation of each activity, potential market sensitivity, interaction with established Town goals or policies,
behavior modification influence, and other considerations.
Collect data from the Town regarding recommended fees, either at or below the 100% full cost recovery fee
amount calculated by NBS. Model the recommended cost recovery performance per fee item, and annually
for the Town as a whole.
TASK 3.8: FINAL REPORT
Prepare a written report describing the complete work and findings of the project. Conduct a review session
with Town staff and members of the executive team to review the findings issued in the draft report.
Incorporate edits and issue the final report in PDF format.
Task 4: Meetings and Presentations
In general, we have assumed all meetings with staff for purposes of developing the final findings and reports
for each work plan above will be conducted remotely. We have the tools to accomplish all aspects of the
project's work plan remotely from NBS offices. We utilize video conferencing, email, and telephone to
coordinate on the project and review deliverables in an effective manner.
�u NBS
J �1s
At the implementation stage of the project, we are available either remotely or in-person to present the
Study outcomes to the City Council. In this presentation, NBS will review the study process, present study
results and recommendations, receive input and guidance on the direction of the study, and answer
questions. We will prepare a PowerPoint presentation for these meetings which will include visual aids,
graphics, charts, and additional worksheets or handouts.
Optional Task: Fee Audit
The Town indicated a potential need to review fees assessed on completed projects from a prior fiscal year.
As an optional service, NBS is available to provide a review of the project fee assessment methodologies
associated with the implementation of the current fee schedule and determine compliance with regulatory
requirements and alignment with service costs.
Proposal for Town of Los Altos Hills NBS 1 8
3 1 PROJECT TEAM
NBS is staffed with seasoned finance professionals dedicated to providing our clients with the best possible
results. Fully conversant with all changes to laws, codes, and regulations affecting the study of municipal
fees and charges, NBS staff are recognized as leaders in their field and may teach university courses, serve
as expert witnesses, and participate in workouts for troubled agencies.
The following is a brief overview of the NBS consulting team proposed to manage and complete the work
plan steps noted for this engagement.
Project Organizational Chart LOS ALTOS HILLS---- —
r ti'r
CALIFORNIA
Town Stakeholders, Management and Staff
Nicole Kissam
Project Manager
Lauren Guido
Nicole Huerta
Senior Consultants
Kaitlan vanBreemen
Debi Applegate
Project Analysts
Full resumes of key personnel are included in the Appendix.
NICOLE KISSAM, PROJECT MANAGER
Tim Seufert
Client Services Director
Role and Responsibilities: Nicole Kissam will manage the ongoing administration of the project, serving as
the primary point of contact for Town's staff and directing the work efforts of our project team. She will be
fully conversant in all findings and available for public events as needed. She will work closely with the
Town's designated project manager to monitor the schedule and delivery of work products to the Town's
satisfaction. While designing and directing analytical efforts, she will also provide senior -level technical
analysis.
Work Experience: Nicole Kissam is Director of NBS' Financial Consulting Group. She has an extensive
background in public sector consulting, city government, corporate management, marketing and public
Proposal for Town of Los Altos Hills NBS
relations. Nicole has been a financial and management consultant to local government for 20 years,
specializing in cost recovery policy, strategy, and analysis. Her subject matter expertise includes cost
allocation plans, user and regulatory fee analysis, impact fee analysis, financial plans, business process
improvement, and operational best management practices for California agencies. Nicole holds a Bachelor
of Science in Business Administration from California Polytechnic State University in San Luis Obispo. She
has completed similar projects as requested by the Town for many agencies across California.
LAUREN GUIDO, SENIOR CONSULTANT
Project Role: Under the direction of the project manager, Lauren Guido will lead efforts with individual
departments and areas of study. She will complete key aspects of the project's Task Plan, including but not
limited to staff interviews, fee model design and development, data collection and analysis, timeline
management, draft reviews, and documentation efforts.
Work Experience: Lauren Guido is a Senior Consultant with NBS. She brings five years of fee study analysis
experience and more than a decade of accounting and financial management experience in the public and
private sectors to our project team. She has extensive applied skills in analytical software, databases, and
spreadsheets and a special talent for graphical display of complex information in presentations to elected
and community stakeholders. Lauren has a Bachelor of Fine Arts and Multimedia from Woodbury University.
NICOLE HUERTA, SENIOR CONSULTANT
Role and Responsibilities: Under the direction of the project manager, Nicole Huerta will support projects
as needed with the completion of key aspects of the project's Task Plan, including but not limited to
organizational interviews, fee model development, data collection, timeline management, draft reviews,
and documentation efforts.
Work Experience: An NBS Senior Consultant, Nicole Huerta offers more than a decade of research and
analysis experience for public and private industry, including participation in cost allocation plan, indirect
cost rate proposals, cost reimbursements from federally funded grant programs, and user and regulatory fee
studies. Nicole has an extensive background in public finance and governmental accounting practices and
policies as well as experience working with analytical software, databases, and spreadsheets. She has a
Bachelor of Arts degree in Business Administration from California State University, Fullerton.
KAITLAN VANBREEMEN, PROJECT ANALYST
Role and Responsibilities: Under the direction of the project manager, Kaitlan vanBreemen will support
projects as needed with data collection, processing, and modeling of information in Excel and Word
applications.
Work Experience: Kaitlan vanBreemen is the newest member of our NBS team. She has an extensive
background in Federal and State audit completion for various client projects, as well as in building
government relations in the regulatory compliance arena. Kaitlan earned her Bachelor of Arts in
Communications/Advertising from California State University Fullerton.
DEBI APPLEGATE, PROJECT ANALYST
Role and Responsibilities: Under the direction of the project manager, Debi Applegate will support projects
as needed with data collection, processing, and modeling of information in Excel and Word applications.
Proposal for Town of Los Altos Hills NBS
Work Experience: Debi Applegate is a Project Analyst bringing more than two decades of experience to the
NBS team. Her extensive background as an analyst includes planning, forecasting, and reporting for an array
of client projects. She also has a sizable background in training others in Microsoft Excel and other software
applications, which provides an ability to break down and communicate complex topics into understandable
concepts. Debi has a Bachelor of Science degree in Ecology and Systematic Biology with a minor in Statistics
from California Polytechnic State University, San Luis Obispo.
TIM SELIFERT, CLIENT SERVICES DIRECTOR
Roles and Responsibilities: As Client Services Director, Tim Seufert will ensure that the Town's fundamental
objectives are being met at all times and that the project is proceeding on a timely basis. He is included on
the team as an active representative of our company's commitment to the highest level of service.
Work Experience: Tim Seufert has two decades of local government experience with a wide variety of
revenue tools. He also has a decade of corporate financial experience. Tim has been involved with many
projects from their inception and feasibility stage to their completion. He has been a presenter at dozens of
training seminars, and he is an author on local government finance issues for the California League of Cities,
the California Special Districts Association, California Society of Municipal Finance Officers, and other
forums.
-� NBS
4 1 REFERENCES
Below is a sampling of projects and references similar in scope and magnitude to the Town's needs.
CITY OF EAST PALO ALTO
FULL COST AND TITLE 2 CFR COST ALLOCATION PLAN, AND USER FEE STUDY
Project Dates: Fiscal Years 2013 and 2020
Contact Information
Brenda Clwin
Finance Director
2415 University Avenue
East Palo Alto, CA 94303
P: 650.853.3122
E: bolwin@cityofepa.org
NBS Project Team: Nicole Kissam,
Director
NBS has completed two comprehensive Cost Allocation Plan and User
Fee Study engagements with the City of East Palo Alto. Included in the
project was the development of an Overhead Cost Allocation Plan to
identify and allocate the costs of central governmental and
administrative services. The Plan included a Full Cost and Title 2 CFR
version of the plan. Fees included in the analysis stemmed from the
following broad categories: administration/governmental, building and
safety, engineering, land development, planning and land use, special
events, and police. Key consulting tasks included development of a
deliverable cost of service model justifying fully burdened hourly rates
and activity/service unit costs, a master fee schedule identifying the
maximum fee amount justified documentation of cost recovery and
pricing objectives, and market comparison of all fees. The most recent
User Fee Study was adopted by City Council in September 2020.
CITY OF INDIO
OVERHEAD COST ALLOCATION PLAN AND USER FEE STUDIES
Project Dates: Fiscal Years 2012 — 2022
Contact Information
Rob Rockwell
Assistant City Manager and Finance
Director
100 Civic Center Mall
Indio, CA 92201
P: 760-391-4029
E: rrockwell@indio.org
NBS has routinely consulted the City on overhead cost
allocation, fees and charges, and cost recovery policy since
2012. The most recent update to the Study of all City fees was
completed in 2019 and reviewed by Council in October of
2020. In 2020, the Council was focused on mitigating impacts
of the COVID pandemic and asked to delay the public hearing
accordingly. The public hearing was conducted in December of
2021 and received a majority vote for implementation.
As a result of these efforts completed with the City over the
years, the City Council reviews and refines their local cost
recovery performance and policy at a frequency consistent
with industry Best Management Practices, every five years.
Fees evaluated include, Finance, Planning, Land Development
Engineering, Building, Police, Fire, and Community Services
(Special Events).
Proposal for Town of Los Altos Hills NBS '2
CITY OF SAN CARLOS CIT%
COST ALLOCATION PLAN AND USER FEE STUDIES GOUT
Project Dates: Fiscal Years 2013, 2017, 2019, 2022 LIVING
Contact Information
In May 2013, NBS completed a Cost Allocation Plan and User Fee Study
Rebecca Mendenhall
Administrative Services Director
for the City of San Carlos. Included in the project was the development
600 Elm Street
of a deliverable Overhead Cost Allocation Plan to identify and allocate
San Carlos, CA 94070
the costs of central governmental and administrative services. Fees
P: 650.802.4128
included in the analysis stemmed from the following broad categories:
E: rmendenhall@cityofsancarlos.org
administration/governmental, building and safety, engineering, land
development, planning and land use, and police. Key consulting tasks
included development of a deliverable cost of service model justifying
fully burdened hourly rates and activity/service unit costs, a master fee
schedule identifying the maximum fee amount justified, documentation
of cost recovery and pricing objectives, and market comparison of all
fees. In May 2017, NBS presented an update of this Study to City Council
for adoption. In 2019, NBS completed a small fee study for the
"Industrial / Commercial Business Stormwater CA Inspection Fee
Program"; which was successfully adopted by the San Carlos City
Council. Most recently, NBS was asked by the City to provide a
comprehensive update to all City fees. The outcomes of this analysis
were adopted by the City Council in May of 2022.
�� �� r(,. ' r _ ,� " NBS
5 1 COST PROPOSAL
Our professional fees reflect the effort we believe is necessary to complete the scope of services described.
We express this honestly and transparently through our price proposal.
Detailed Project Budget
The following hourly rates derive the overall not -to -exceed pricing for the requested scope of services.
NBS' rates are inclusive of all costs associated with professional time, such as document production, and
incidentals. Travel costs, if required, will be charged at actual expense, not to exceed the amount shown in
the project budget breakdown, below. These rates will apply for the duration of our contract:
Title Hourly Rate
Director $250
Senior Consultant $200
Project Analyst $150
Our not to exceed pricing for this project is shown in the table below. The table includes an estimated
breakdown of professional fees by work plan task, hourly rate, and classification of personnel.
Proposal for Town of Los Altos Hills NBS 1 14
PROJECT COST DETAIL
NBS Consultant
Labor
(Hours)
Grand
Totals
Town of Los Altos Hills
Director/
Senior
Project
Consultant
Consultant
Task Plan
Project
Consultant
Analyst
y
(Hours)
Labor Hours
costs ($)
Manager
Hourly Rate
Cost Allocation Plan Development
1$250
$200
$150
and
Task 1: Project Commencement
2.0
2.0
2.0
6.0
$
1,200
Task 2: Cost Allocation Plan
2.1- Indirect Cost Centers and Allocation Factors
6.0
12.0
12.0
30.0
5,700
2.2 - Draft of Outcomes
4.0
8.0
10.0
22.0
4,100
2.3- Final Documentation
2.0
8.0
8.0
18.0
3,300
12.0
28.0
30.0
70.0
$
13,100
Subtotal Task 2
Task 3: Development Services Fee Study
3.1- Data Collection
included above
3.2- Fee Structure Review
6.0
20.0
16.0
42.0
$
7,900
3.3- Facilitated Data Collection
4.0
12.0
12.0
28.0
5,200
3.4- Cost of Service Analysis
4.0
12.0
8.0
24.0
4,600
3.5 - Draft Review and Revision
4.0
10.0
10.0
24.0
4,500
3.6- Fee Comparison
-
4.0
16.0
20.0
3,200
3.7- Recommended Pricing Review
4.0
8.0
8.0
20.0
3,800
3.8- Final Report
4.0
16.0
8.0
28.0
5,400
26.0
82.0
78.0
186.0
$
34,600
Subtotal Task 3
Task 4: Meetings and Presentations
Virtual Meetings with Town Staff - all tasks above
included above
Presentations to Council/Stakeholders
see per meeting cost
TOTAL ALL TASKS
40.0
112.0
110.0
262.0
$
48,900
For Task 4 - Meetings and Presentations, our professional fees for presentation of results during the
implementation and adoption phase of the project are charged on a per meeting basis. We recommend
the Town add sufficient project budget for the anticipated number of stakeholder, Board, and/or
subcommittee meetings for the project:
• $550 for remotely conducted meetings
• $1,200 plus travel costs not to exceed $1,000 for in-person meetings.
Optional Fee Audit Task
To provide analysis of the current fee schedule as applied to projects completed in prior fiscal years, we
recommend the Town set aside a contingency budget of $10,000 to $15,000 to be used on a time and
materials basis. The exact scope of services and deliverables can be tailored to the Town's needs and
mutually agreed upon with the Town's project manager. NBS would proceed upon project manager
approval, accordingly.
NBS 1 '-'
Invoicing
VVeinvoice onamonthly basis, following recorded consultant time onthe project, paralleling our
completion of the work. At no time will we invoice for charges in excess of the fee to which the Town and
NBS mutually agree. Should the Town specifically request additional services beyond those described in
this document, we will discuss those requests and associated costs at that later time and only invoice for
additional fees upon separate written authorization from the Town.
Proposal for Town of Los Altos Hills NBS 1 16
6 1 PROJECT SCHEDULE
The following is an overview of the typical project schedule for a Cost Allocation Plan and Development
Services Fee Study. We will discuss a detailed schedule at the kick-off meeting, along with the expected
timing for individual tasks.
Town of Los Altos Hills
Proposed Project Timeline
J t t L L L S L t
G C C C C C C G C
ACTIVITY
Task 1: Project Commencement
L1 - Project Commencement
Task 2: Cost Allocation Plan
2,1- Indirect Cost Centers and Allocation Factors
2.2 -Draft of Outcomes ML
2.3 - Documentation
Task 3: development Services Fee Stpdy
3.1 - Data Collection
3.2- Fee Structure Review
3.3 - Facilitated Data Collection
3.4 - Cost of Service Analysis
3.5 - Draft Review and Revision
3.6 - Fee Comparison
3.7 - Recommended Pricing Review
3.8 - Final Report
Meetings with Staff During Project
Presentations to Council/Stakeholders
Proposal for Town of Los Altos Hills NBs 1 17
APPENDIX I RESUMES
This appendix contains full resumes for our key personnel.
Proposal for Town of Los Altos Hills NBS
EDUCATION
HIGHLIGHTS
Bachelor of Science, Business
Nicole Kissam is Director of Financial Consulting for NBS. She has
Administration, California
more than 20 years of experience in public sector consulting, city
Polytechnic State University, San
Luis Obispo
government, marketing, and public relations. Nicole specializes in
AFFILIATIONS
cost recovery and revenue policy for California local governments.
She routinely manages projects and provides senior level technical
California Society of Municipal
Finance Officers (CSMFO)
analysis on impact fee studies, user/regulatory fee analyses, cost
Growth and Infrastructure
allocation plans, and financial plans. She has completed over 100
Consortium (GIC)
consulting engagements for a range of cities, counties, and special
SPEAKING / MEDIA
districts, including those with less than 10,000 population up to the
(LAST 5 YEARS)
largest in the State such as Los Angeles, Sacramento, and San Jose.
"Cost Allocation Plans (CAP) Best
Her background also includes performance of various management
Practices; A Discussion of CAP
audits that improved operational efficiency of development services,
Basics, Timelines, Case Studies,
and In -House vs. vendor-
parks and recreation, and utility departments. Nicole is regularly
supported Approaches"-
invited to speak on the topics of cost recovery, fee program
California State Association of
development, and fiscal sustainability for various prominent
County Auditors (SACA)
Conference, 2021
professional organizations in California.
"A Revenue Cornucopia: One
RELEVANT PROJECT EXPERIENCE
Special District's Approach to
Raising Revenue" - California
Special Districts Association
Alameda, Development Services Fee Study
(CSDA), Exhibitor Series, 2020
Aliso Viejo, Technology and General Plan Maintenance Fee Study
"Tools for Fiscal Sustainability" -
CSMFO Desert Chapter, 2020
Carlsbad, Citywide Cost Allocation Plan and Development
"Fees,
Services Fee Study
Fees, and MORE FEES!?" -
California Association of
Clovis, Fire Prevention Fee Analysis
Recreation and Park Districts,
Annual Conference, 2019
Contra Costa County, Peer Review of Environmental Health Fees,
"Building Department Fees... you
and Development Services / PW User and Regulatory Analysis
needaplan"-California Building
Review (in progress)
Officials (CALBO) Annual Business
Meeting, 2018
Culver City, Citywide Cost Allocation Plan and Fee Study
East Palo Alto, Cost Allocation Plan and Comprehensive Fee and
Rate Study
"Thanks again for Fresno, Fire Prevention User Fee Analysis & Solar Permit Fee
another successful fee Consulting
study. Always a pleasure Half Moon Bay, Cost Allocation Plan and User Fee Study
working with you and Indio, Cost Allocation Plan and User Fee Study
your team." Lancaster, Cannabis Cultivation Permitting Fee Analysis
Los Angeles, User Fee Analysis for the Department of City
Planning
PrOiuG aaI ff)r T0,r r, ot NBS ..
her. Her patience and Sacramento Metropolitan Fire District, Fire Prevention Fee
professionalism were Analysis and Capital Facilities Fee Analysis
top notch. „ San Carlos, Citywide User Fee Study
San Diego, Park and Recreation Fee Study
San Diego Unified School District, Comprehensive Fee Study
for Civic Center
San Jose, Development Services Fee Study and Fire Code
Compliance Fee Study
San Luis Obispo, Citywide User Fee Analysis
Santa Paula, Citywide Fee Study
Sausalito, Citywide User Fee Study
City of Turlock, Building and Engineering Fee Studies
Santa Clara County Environmental Health Department, User
Fee and Fund Balance Analysis
Proposal for Town of Los Altos Hills NBS
"1 N BS
helping communities
funtl tomorrow
RELEVANT PROJECT EXPERIENCE I CONTINUED
Los Angeles, Tree In -Lieu Fee Analysis for the Board of Public
Works
Moraga-Orinda Fire Protection District, User and Regulatory
Fee Study and Impact Fee Study
""Nicole was
Napa, Citywide Cost Allocation Plan and Fee Study
awesome. Not sure if
Portola Valley, Community Development User Fee Analysis
we could have gotten
Richmond, User Fee Analysis for Planning and Building
through it without
Sacramento (City), Code Compliance Fee Study
her. Her patience and Sacramento Metropolitan Fire District, Fire Prevention Fee
professionalism were Analysis and Capital Facilities Fee Analysis
top notch. „ San Carlos, Citywide User Fee Study
San Diego, Park and Recreation Fee Study
San Diego Unified School District, Comprehensive Fee Study
for Civic Center
San Jose, Development Services Fee Study and Fire Code
Compliance Fee Study
San Luis Obispo, Citywide User Fee Analysis
Santa Paula, Citywide Fee Study
Sausalito, Citywide User Fee Study
City of Turlock, Building and Engineering Fee Studies
Santa Clara County Environmental Health Department, User
Fee and Fund Balance Analysis
Proposal for Town of Los Altos Hills NBS
EDUCATION BIOGRAPHY
Bachelor of Fine Arts and
Lauren Guido offers 10 years of finance experience in accounting,
Multimedia, Woodbury
budget planning and systems analysis, and 4 years of cost allocation
University, Burbank
specific indirect cost rates and approval of those rates with
area, kept the project
plan and fee study experience at NBS. She performs various financial
HIGHLIGHTS
analyses, data management, and customer data analyses for
Experienced Consultant
Overhead Cost Allocation Plans and User Fee Studies. Lauren's
supporting cost allocation, user
diverse knowledge of accounting, budgeting, and resource
and regulatory fee studies
services Countywide. Involved extensive review and evaluation of
us as the client.
management is essential to the work performed by NBS.
Extensive experience in budget
of similar practices in other County agencies.
management and financial
RELEVANT PROJECT EXPERIENCE
reporting
allocation plan complying with Title 2 CFR 200, as well as a Full
project.
Lauren has consulted and served on many projects, including the
Extensive experience working
with analytical software,
following representative and recent project samples:
databases, and spreadsheets
City of Alameda, Building, Planning, Public Works, and Fire Fee
Study. Scope of services includes evaluation of fully burdened
hourly rates for each department's personnel and calculation of
the full cost of providing fee related services.
"'Lauren was terrific in
Rancho Cucamonga Fire Protection District, Update of the fully
helping to deliver this
burdened cost per hour analysis for the fire prevention division.
project for us. She
City of Tracy, Internal Service Fund Rates Analysis including the
took the time to dive
customization of a robust cost allocation model to assist the City
in assessing internal charges for information technology, building
into the more
maintenance and risk management services. Model included
technical and detailed
options to include both direct and indirect costs for recovery.
aspects of a very
San Francisco Department of Public Works — Annually assist
unique subject
DPW with calculating a complex set of Department and Bureau
specific indirect cost rates and approval of those rates with
area, kept the project
Caltrans.
moving, and was in
Sonoma County — Participated as the primary NBS analyst on the
constant
peer review of cost allocation practices and internal cost recovery
communication with
mechanisms for records management, communications, and data
services Countywide. Involved extensive review and evaluation of
us as the client.
the County's complex internal cost allocation model and survey
Would love to work
of similar practices in other County agencies.
with her again on any
City of South EI Monte — Recently completed an overhead cost
allocation plan complying with Title 2 CFR 200, as well as a Full
project.
Cost version of the plan for use in evaluating the full cost of
providing all City fees for services.
City of Willows — Completed a Cost Allocation Plan for purposes
of identifying a defensible reimbursement of overhead costs from
the City's sewer utility fund.
Proposal for Town of Los Altos Hills NBS i ,. .
EDUCATION
BIOGRAPHY
Bachelor of Arts, Business
Nicole Huerta serves as a Senior Consultant for NBS' Financial
Administration, California State
University, Fullerton
Consulting Group. She provides data gathering, analysis, modeling
and project tracking support for Overhead Cost Allocation Plans and
HIGHLIGHTS
User Fee Studies. Nicole Huerta also serves as a project lead for
More than a decade of research
Ground Emergency Medical Transportation cost reporting services, a
and analysis experience for public
federally funded cost reimbursement program operating in many
and private industry
states nationwide. Her work on GEMT requires extensive application
Lead Consultant for Ground
Emergency Medical
of Title 2 CFR 200 as well as local regulations concerning program
Transportation cost reporting
compliance. She has also served as an analyst for many of NBS'
services
special district formation and administration clients.
Experienced Consultant
supporting cost allocation, user
RELEVANT PROJECT EXPERIENCE
and regulatory fee studies
Nicole has consulted and served on many projects, including the
Working knowledge of public
following representative and recent project samples:
finance and governmental
accounting practices and policies
Commute.org, Fully Burdened Hourly Rate Analysis
Extensive experience working
Carlsbad, Citywide Cost Allocation Plan and User Fee Study
with analytical software,
databases, and spreadsheets
Culver City, Annual Cost Allocation Plan services
All clients in CA, MO, WA, NV and AK: Lead for Ground
Emergency Medical Transportation (GEMT), direct and indirect
cost allocation analysis and audit approvals. GEMT is a federally
""NBS has
funded program for fire agencies that recovers essential service
provided
delivery costs for ambulance services. The program is
services for the City
administered at the state level and each state requires a slightly
for a number of
different submittal and approval process,
years, and they do an
Poway, Ambulance Rate Analysis
outstanding job... The
Riverside Community Services Agency, Cost Allocation and
work is high quality
Recovery Rate Study
and is performed on
Sacramento Public Library Authority, Annual Title 2 CFR 200 Cost
Allocation Plan
time.
San Carlos, Cost Allocation Plan and User Fee Study
San Francisco County Transportation Agency (SFCTA), Annual
Indirect Cost Rate Proposal Services
San Francisco Municipal Transit Authority (SFMTA), Annual
Indirect Cost Rate Proposal Services requiring Title 2 CFR 200
Victorville, Cost Allocation Plan (Full and Title 2 CFR 200 versions)
and Citywide User Fee Study
Proposal for Town of Los Altos Hills NBS ; 2r
EDUCATION BIOGRAPHY
Bachelor of Arts,
Kaitlan vanBreemen performs various financial analyses, data collection,
Communications/Advertising,
and modeling information for Cost Allocation Plans and User Fee Studies.
California State University
City of North Kansas City, MO GEMT Cost Reporting Services
Fullerton
Kaitlan also serves as a project lead for Ground Emergency Medical
"YOU always make it a
Transportation cost reporting services. She has an in-depth background in
HIGHLIGHTS
Federal and State auditing. Kaitlan is also experienced in regulatory
Experienced Project Analyst
compliance and building government relationships.
supporting cost allocation, user
County of San Joaquin, Cost Allocation Plan
and regulatory fee studies
RELEVANT PROJECT EXPERIENCE
Extensive experience in financial Kaitlan has served on several NBS projects, including the following:
reporting as well as Federal and
State auditing Carroll County Ambulance District, GEMT Cost Reporting Services &
Adept at working with analytical GADCS Survey Reporting
software, databases, and City of Alameda, User Fee Study
spreadsheets
City of Big Bear, GEMT Cost Reporting Services
City of Culver City, Cost Allocation Plan
City of Los Angeles, User Fee Study
City of North Kansas City, MO GEMT Cost Reporting Services
City of San Leandro, Cost Allocation Plan & User Fee Study
"YOU always make it a
City and Borough of Sitka, GEMT Cost Reporting Services
great experience."
City of Victorville, Cost Allocation Plan & User Fee Study
County of EI Dorado, Multi -Department Fee and Nexus Study
County of San Joaquin, Cost Allocation Plan
Town of Danville, Building Fee Study
Eastern Municipal Water District, Cost Allocation Plan
Grays Harbor 5, GEMT Cost Reporting Services
Jackson City Fire, GEMT Cost Reporting Services
Mariposa County Fire Department, Fire Prevention Fee Study
Orting Valley, GEMT Cost Reporting Services and GADCS Survey
Reporting
Raytown Fire, GEMT Cost Reporting Services
San Marcos Fire, GEMT Cost Reporting Services & GADCS Survey
Reporting
Sacramento Metropolitan Fire District, User Fee Study
Sacramento Public Library Authority, Cost Allocation Plan
San Francisco — Dept. of Building Inspection, User Fee Study
San Francisco County Transportation Authority, Indirect Cost Rate
Proposal
San Francisco Municipal Transportation Agency, Cost Allocation Plan
Proposal for Town of Los Altos Hills
NIBS 2 3
EDUCATION BIOGRAPHY
Bachelor of Science, Ecology and Debi Applegate provides various financial analyses, data collection,
Systematic Biology with a minor and modeling information for Cost Allocation Plans and User Fee
in Statistics, California Polytechnic
State University, San Luis Obispo Studies. Her professional experience spans twenty years including
research, planning, forecasting and budgeting. She is also skilled in
HIGHLIGHTS instructional training reinforcing the NBS team with valuable
More than 20 years of communication and analytical capabilities.
professional experience
Experienced analyst supporting RELEVANT PROJECT EXPERIENCE
cost allocation, user and
regulatory fee studies Debi has served on the following NBS projects:
Extensive background in financial
City of Alameda, Development Services Fee Analysis
research and reporting
Contra Costa County Fire Protection District, Annual Impact
Adept at working with analytical
Fee Reporting
software, databases, and
spreadsheets
City of Colton, Fee Studies for Electric, Planning, and Police
Departments
Contra Costa County, Clerk/Recorder/Elections Fee Studies
City of Culver City, Citywide Fee Analysis
City of Camarillo, Building Fee Study
City of Half Moon Bay, Citywide Cost Allocation Plan and Fee
Study
City of Pleasanton, Citywide Cost Allocation Plan and Fee
Analyses for Selected Departments
City of San Leandro, Citywide Fee Study
City of Scotts Valley, Citywide Fee Study
City of Yorba Linda, Cost Allocation Plan and Fee Study
�,r r,"n'r f_ NBS