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Resolution 286-1989 Cl C\ ~. -:q 'C, ' r- -'L_ Li C~ ( '" r- ~ I C l.L. ",,~'..~ :") .' C; W ---l 0"\ U- fO Public Works RESOLUTION NO. _Z.86=J..9.~ A RESOLUTION OF THE BOARD OF COUNTY COMMISSIONERS OF MQD.OE COUNTY, FLORIDA, AUTHORIZING THE MAYOR/CHAIRMAN OF THE BOARD TO EXECUTE A CONTRACT BY AND BETWEEN COASTAL ELECTRIC SERVICE, INC. AND MONROE COUNTY CONCERNING THE TRAFFIC SIGNAL MAINTENANCE AND REPAIR - SEVEN MILE BRIDGE TO DADE COUNTY LINE. BE IT RESOLVED BY TIlE BOARD OF COUNTY OF COMMISSIONERS OF MONROE COUNTY, FLORIDA, that the Mayor/Chairman of the Board is hereby authorized to execute a contract by and between Coastal Electric Service, Inc. and Monroe County concerning the traffic signal maintenance and repair - Seven Mile Bridge to Dade County line, a copy of same being attached hereto. PASSED AND ADOPTED by the Board of County Commissioners of Monroe County, Florida, at a regular meeting of said Board held on the 23rd day of May, A.D. 1989. BOARD OF COUNTY COMMISSIONERS OF MONROE COUNTY, FLORIDA By /J/I~~ . ..__ _._,...._ _.0.__._...___ . Mayor/Chairman (Seal) Attest: DANNY L. KOLHAGE, Clerk 'I2.k '/! 1,c..J/1' I). /. AJfMJWD_.~ ANq. LEGAL . ~. .{JJ ;ll ~~j / CONTRACT THIS AGREEMENT, made and entered into this day of , 19___, A.D., by and between Monroe County, Florida, party of the first part (hereinafter sometimes called the "Ownerll), and COASTAL ELECTRIC SERVICE, INC. party of the second part (hereinafter sometimes called the IlCon- tractorll) . WITNESSETH: That the parties hereto, for the consideration hereinafter set forth, mutually agree as follows: 1.10 1.02 A. B. 1.03 A. SCOPE OF THE WORK The Contractor shall furnish all labor, materials, equipment, machinery, tools, apparatus, and transporta- tion and perform all of the work described in the Specification entitled: TRAFFIC SIGNAL MAINTENANCE AND REPAIR SEVEN MILE BRIDGE TO DADE COUNTY LINE MONROE COUNTY, FLORIDA and shall do everything required by this Contract and other Contract Documents. THE CONTRACT SUM The Owner shall pay to the Co~tractor for the faithful performance of the Contract, in lawful money of the United States, as follows: . The actual cost of parts and materials used by the Contractor to fulfill the obligations of the Contract. Such costs must be documented with sales slips, invoic- es, or other acceptable proof of purchase and included wi th all.. Applica tions for Payment. The cost of labor and equipment used by the Contractor to fulfill the obligations of the Contract. The labor and equipment costs will be calculated using the unit prices set forth in the CONTRACTOR I S bid. Such costs must be documented for each repair and/or maintenance job and included with all Applications for Payment. CONTRACTOR'S ACCEPTANCE OF CONDITIONS The Contractor hereby agrees that he has carefully examined the sites and has made investigations to fully satisfy himself that such sites are correct and suitable ones for this work and he assumes full responsibility 14 B. C. 1.04 therefore. The provisions of the Contract shall control any inconsistent provisions contained in the specifica- tions. All Specifications have been read and carefully considered by the Contractor, who understands the same and agrees to their sufficiency for the work to be done. Under no circumstances, conditions, or situations shall this Contract be more strongly construed against the Owner than against the Contractor and his Surety. Any ambiguity or uncertainty in the Specifications shall be interpreted and construed by the Owner, and his decision shall be final and binding upon all parties. The passing, approval, and/or acceptance of any part of the work or material by the Owner shall not operate as a waiver by the Owner of strict compliance with the terms of this Contract, and Specifications covering said work; and the Owner may require the Contractor and/or his surety to repair, replace, restore, and/or make to comply strictly and in all things with the Contract and Specifications any and all of said work and/or materials which wi thin a period of one year from and after the date of the passing, approval, and/or acceptance of any such work or material, are found to be defective or to fail in any way to comply with this Contract or with the Specifications. This provision shall not apply to materials or equipment normally expected to deteriorate or wear out and become subject to normal repair and replacement before their condition is discovered. Failure on the part of the Contractor and/or his Surety, immediately after Notice to either, to repair or replace any such defective materials. and workmanship shall entitle the Owner, if it sees fit, to replace or repair the same and recover the reasonable cost of such re- placement and/or repair . from the Contractor and/or his surety, who shall in any event be jointly and severally liable to the Owner for all damage, loss, and expense caused to the Owner by reason of the Contractor's breach of this Contract and/or his failure to comply strictly and in all things with this Contract and with the Specifications. LIQUIDATED DAMAGES Time is of the essence of this Contract and should the Contractor fail to complete the emergency repairs within the specified time, or any authorized extension thereof, there shall be deducted from the compensation otherwise to be paid to the Contractor, and the OWner will retain the amount of Fifty Dollars ($50.00) per calendar day as fixed, agreed, and liquidated damages for each calendar day elapsing beyond the specified time for completion or any authorized extension thereof, which sum shall 15 .. represent the actual damages which the Owner will have sustained by failure of the Contractor to complete the work within the specified time; it being further agreed that said sum is not a penalty, but is the stipulated amount of damages sustained by the Owner in the event of such default by the Contractor. 1.05 PAYMENTS In accordance with the prov~s~ons fully set forth in the General Conditions, and subject to additions and deduc- tions as provided, the OWner shall pay the Contractor as follows: The OWNER shall, within ten (10) days after receipt of each monthly Application for Pay- ment, either indicate in writing a recommenda- tion of payment and present the Application to the BOCC, or return the Application to the CONTRACTOR indicating in writing the reasons for refusing payment. Thirty (30) days after presentation of the Application for Payment to the BOCC, the BOCC shall make payments to the CONTRACTOR for work performed during the preceding month. .~ 16 ... IN WITNESS WHEREOF the parties hereto have executed this Agreement on the day and date first above written in four (4) counterparts, each of which shall, without proof or accounting for the other counterparts, be deemed an original Contract* MONROE COUNTY Party 0 f the ~~X'~~x~:t:Ji~ First Part By: Attest: (Seal) Signed, Sealed and Witnessed in the presence of:** COASTAL ELECTRIC SERVICE. INC. Party of the Second Part By: Title Attest: (Seal) (*) In the event that the Contractor is a Corporation, there shall be attached to each counterpart a certified copy of a resolution of the Board of Directors of the Corpo- ration, authorizing the officer who signs the Contract to do so in its behalf. ., :j " C**) Two witnesses are required when ownership or partnership. Contractor is I sole ~ ;, ~:' '1 Ml.TJlQWDM 10 IIOIIM AN~ LEGAL SU'j'JlENCY. flY jl!f-'f~itlldf 17 11[5[jfj" Coastal Electric Service, inc. Electrical Contracting Ph.: 872-4133 Route 3 Box 18-B Big Pine Ke',. FL 33043 Monroe County Board of County Commissioners 500 Whitehead street Key West , Fl. 33040 ReI Traffic Signal Maintenance Contract Middle and Upper Keys Divisions March 13, 1989 Dear Sirs, Coastal Electric Service, Inc. has been doing business in Monroe County for approximately four year. and has maintained an active County Certificate of Competency, State Registration a. well as full Public Liability and Workmens Compensation coverage a. 0 required for that duration. ~ I have served as the Ma.ter Electrician! Electrical Contractor and qualifying agent of this company, as well a. president of the corporation since it's conception. I currently hold a Master Electricians license in Dade County also. Prior to moving to Monroe County I held a Dade County Journeymen Electrician'. license for six years and was employed for eight years by one of the large.t electrical contractors in South Florida (Edd Helm. Inc.). Prior to, and during my employment with that company, I .erved a four year apprenticeship education program .ponsored by the International Brotherhood of Electrical Workers, Local . 349, Mia.i, Fl.,as well a. many other advancement cour.es and continuing education ...inars with Mike Holt Enterprise.! Concepts in Electricity, Electricians gchool in Ft. Lauderdale, Fl.. During my employment in Dade County I worked <since 1979) as a Foreman! Field Supervisor, in charge of all types of electrical installation. and service, such as. ~:j \1 Hospital In.tallation. and service Traffic Installation. and Service Electronic Energy Management Control System. Parking Lot and Street Lighting Installations and service Major Construction of Banks, Office Buildings, Stores, etc. Airport Terminal construction and Service Coastal Electric Service, Inc. has continued to grow under my direct supervision . through a dedication to excellence and quality workmanship a. well as, in house, hand. on, training of of each and every technician under my employ. We maintain a "team" of licensed and skilled tradesmen ready to service your every need 24 hours a day , each and every day of the year. Coastal Electric Service, Inc. has achieved a reputation throughout the Keys which is one of impeccable integrity and dependability. ... ,.': '( 11@!1f}11 Coastal Electric Service, inc. Electrical Contracting Ph.: 872-4133 Route 3 Box 18-B Big Pine Key. Fl 33043 Coastal Electric Service, Inc. has successfully completed and fulfilled many technical Government Contracts, only a few of which are as follows: u.S. Information Agency! Radio Marti, Marathon Relay Station u.S. Information Agency! Radio Marti, Saddlebunch Facility Monroe County, Clerk of the Court, Computer installations Monroe County, State Attorney's Office,Computer installation Monroe County, Social Services Office, Computer installation Monroe County, Public Works, Traffic Signal installation We are presently contractually committed to the commercial installation of McPhaIl Excavating warehouse! office facility, the commercial rewiring of Ocean lele. Fishing. Village Condominium complex, a. well as extensive residential installations throughout the Keys. Pleaee find enclosed documentation of Certification and financial status as requested. Since~elr /J /7 02 #/~ Robert J ~rmand , President Coastal Electric Service, Inc. EC-767, ER-0009BOS RJNlmn encl.! (; ", ,- ,,,, ."""".. I o I PROPOSAL For TRAFFIC SIGNAL MAINTENANCE AND REPAIR SEVEN MILE BRIDGE TO DADE COUNTY LINE Submi tted trJan.ch /6,19..B!l Board of County Commissioners Monroe County Courthouse Key West, Florida 33040 Gentlemen: The undersigned, as Bidder, 'hereby declares that the only person or persons interested in the Proposal, as principal or principals, is or are named herein and that no other person than herein mentioned has any interest in the proposal of the Contract to which the work pertains, that this proposal is made ,wit.hout. /' connection or arrangement with any other person, company, or parties making a bid or proposal and that t.he proposal is in all respects fair and made in good faith without collusion or fraud. The Bidder further declares t.hat he has examined the sites of the work and that from personal knowledge and experience, has fully satisfied himself that. such .ites are correct and suitable for this work and he assumes full responsibilit.y therefor, that he has examined the Specifications for the work and from his own experi- ence or from professional advice has fully' satisfied himself that. the Specifications are sufficient. for the work to be done and he has examined the other Contractual Documents relating thereto, including the Instructions to Bidder, Proposal, Contract., Perfor- mance Bond, General Conditions, Specifications, and has read all addenda prior t.o the opening of bids, and that he has satisfied himself f-llly, relative to all mat.ters. and conditions with respect to the work to which this Proposal pertains. The Bidder proposes and agrees, if this Proposal is accept.ed, to contract with Monroe Count.y, Florida, (OWner) in t.he form of contract specified, to furnish all necessary mat.erials, all equipment, all necessary machinery, tools, apparatus, means of transportation, and labor necessary to complete the work specified in th~ Proposal and the Contract, and called for by t.he Specifico- tions and in the manner specified. 9 . .....,.. e ~he Bidder further proposes and agrees to comply in all respects Nith the time limits for commencement and completion of the work as stated in the Contract Form. The Bidder further agrees that the deductions for liquidated damages, as stated in the Contract Form, constitute fixed, agreed, and liquidated damages to reimburse the Owner for additional costs to the Owner resulting from the work not beinq completed wi thin the time limit stated in the Contract Form. The Bidder further aqrees to execute a Contract and furnish a satisfactory Performance Bond in the amount of $20,000.00 ,within ten (10) consecutive calendar days after written notice beinq given by the Owner of the award of the contract. The undersiqned agrees to accept in full compensation therefor the unit prices for the items named in the followinq schedule. It is understood that the unit prices quoted or established for a particular item are to be used for computing the amount to be paid 0 to the contractor. In addition, the Contractor is to be reim- bursed for the actual cost to him of any parts and materials used to fulfill the requirements. of the Contract. payment will be based upon items listed in the Bid Form. Bidders Certificate of Competency No. [[767 Bidders Occupational License No. ':J01-08'i-17- "1'4-;: tM- I~'" ) 10. ;~;..:,: ;,.~.~,. BID FORM CONTRACT SPECIFICATIONS A. Routine repairs and maintenance of all county-maintained traffic signals in the Upper Keys area. Preventative maintenance shall be performed on a regular basis and in a timely manner to prevent malfunctions and/or outages. B. Emergency repairs of all county-maintained traffic signals in the Upper Keys area. The CONTRACTOR shall be available 24 hours per day, 365 days per year. The CONTRACTOR shall be at the site of a traffic signal malfunction within two (2) hours of verbal notification by the OWNER. The CONTRACTOR shall maintain a supply of all parts and materials necessary for the emergency repairs of all county-maintained traffic signals so that such emergency repairs will be completed within 24 hours of verbal notification by ~he OWNER. C. D. Travel time to and from the job site by the CONTRACTOR shall not exceed two (2) hours in addition to'the time spent at the job site. . .i The OWNER shall reimburse the CONTRACTOR for the actual cost of all parts and materials used in the routine maintenance and repairs, and emergency repairs of county-maintained traffic signals. Receipts, invoices, or other acceptable proof ~f purchase must accompany the CONTRACTOR'S request for payment (as outlined in the General Conditions). All parts and materials shall be of equal or greater quality as compared to existing parts and materials in use. F. The following are the bid items of this contract: E. 1. Labor - normal working hours of 8:00 am to 5:00 pm. Monday through Friday. $ ~o.oo per hour per BID PRICE: person 2. Labor - overtime rate for hours other than normal working hours as stated in item 1 above. 40.00 $ BID PRICE: person per hour per 11. ; '1 "'. c 3. Heavy Equipment - bucket truck, 'line truck, auger, etc. BID PRICE: $ . per hour per unit liO.OO 4. Minor Equipment - loop saw, melting kettle, etc. BID PRICE: $ per hour per unit 20.00 5. Passenger Vehicle or pick-Up Truck BID PRICE: $ 20.00 per hour per unit G. The CONTRACTOR I S requests for payment (as outl ined in the General Conditions) must itemize each of the costs stated in paragraph F above. ll. '..' ...., ...., The traffic signals to be maintained and repaired under this Contract are all power-operated traffic control . devices, other than barricade warning lights or steady burning electric-. lamps, located in Monroe County, Florida between the boundary with Dade County, Florida and the Seven Mile Bridge includinq traffic signals on or off of UsU. " 12 'II!' . ., c Acknowledgement is hereby made of the following Addenda received since issuance of the Specifications: Addendum No. N/A Dated:_Addendum No. N/A Dated: Addendum NO._____Dated:_____Addendum NO._____Dated: Addendum No. Dated:_____Addendum NO.~Dated: COASTAL u.a:nuc SEJWICc., INC. L.S. (Name of Bidder) (Affix Seal) L(/! --tI'-~ (Signature of Officer) flRf..SIblKT L.S. (Title of Officer) Address: 'ilT. 3, BOX /8-8 City: R.T~ 'PTNf Kfl/ Sta te : FllIRlDA The full names and residences of persons and firms interested in the foregoing bid, as principals, are as follows: 'AOBfJlT !J. II01VfJANlJ ~ T ~ zo-.J It: a .5q 65Ie:f71Jar! '1311. "'~~t'1 .fJ.f. .3~+'3 \ Name of the executive who will give personal attention to the work: B'hIJAN K. trJrOlSH LJ~~ .Jl. LT~ 1!7t., 13. c '":'1"~~.~'~"'; '"=.1 o\TE' (.)f' FLORID" g,parhntllt It( ~lhlrtt.iltll.,,1 l\t!\ulo1lilm ELECTRICAL CCNTRACTORS'LICENSIWG eOARD ~' 1 i~: j05/18/B8 ER 0009805 10999 il TlIl-:REGISTERED elECTRICAl CONTRACTOR i~ NMo1J-:lllmLOW HAS, REGISTERED 'R UNm;1{ TilE PHOV1SIONS (W CHAPTEH 489 Ii: TIWYI';AREXI'IIUNG:JUNE 30...'1990 O'UST >>MEET ALL LOCAL COMPETENCY REQUIREftENTS ~PRIOR TO CONTRACTING IN,ANY AREA) ~ NORMANO....ROBERT:J ~ RT 3 BOX'18-e !~ _ BIG PINE k,EV FL 33043 i~ /~J~ I fl'..........,. I ...c..... NO. ..."'c....o. . . FOR ." I. TOM GALLAGHER DIS'IAY IN A CONSPICUOUS PlACE --''"::.:.,.-:.- .----,..-. COUNTY fifrfWPATlllNAL LICENSE 1988-1 989 THIS LIC~NSE ~~IRE~ SE p:r~ttlBiNATJ8: F'ff~ '0::1-IJIl'l-17 'IU~~E~11~ EMPLOYFES: 10 ".H!::" eUlnENT NeR OF cMPLOYEr:S HiRE: ,TATE CERTIFICATE NUMBER . -ir\!l!!y F. 1;f1IGHT ,eFt ~AX COLLr~TOR 2Q4-~403 '.IJ.BJX 1129 " ~y wr;ST, FL 3jO/.1-1129 . .e..5e SEE ."CK OF FOAM LOl: AT I UN: H~ 'D~vr LICENSE~ IS HERE~Y LICENSED Rnt~.SI~~ uR'nCC~rATION uF : Lo:' ,n:n CC, ;'..T "'JMdEH ISInZR7 TAX COST AND PENAL TV . 1 f!;; 00 -. TRANSFER FEE TOTAL DUE LI tENSEE: COASTAL ElECTRIC.SERVICE INC NOr.~AND ROeERT PRES RT 3 BOX 18-8 AIr. PINE KEYiFL .33U43 MONRI)E COUNTY TO eNG~Ge IN THE BUSINESS tMt8 IJC1lN -.couta A IlIRI" ON. Y ..... VMlDAftD." ~ ~1IHOilIfMrG~tON__".MTI.~AMOUfT~AICJ. ~~~I 24750 THIll LICENSE MUST .E POSTED CONSPlCUOUSL Y IN YOUR PlAC& M llUIIiII88 Cerd.. of c-,clleaq for M__ c-t)' 71,is Certifies thdt Coastal Electric Service. Inc. RORF.RT T NORMANn 1\_" ?1 10AA )t! ol...u..- . -? !) ~.(k(./~ .:.... , Bul....... 0ffJc'1-' 'J Rt. #3. Box 18-B Bi~ Pine Kev. FL 33043 . .....;,;; ~--,""- Ccrtltca. No" EC 767 ' ...DIoe $75.00 $" $~OO . '/~< . :--'"hA /tffr . . Sea. ( t:.?I- 12\1 .., , Rec.'450445 QUALIFIED /IS d F.J.F.CTRTCAT r-ONTIlArTnD in good sttlllding, tIIId this certificate of competency is lIalid and in fore" until Octob"r 31,19 8Q I i!.. fa ;s~ ~! ;!!lil Ii :1 go ..I, - c I ~@rP~ COASTAL ELECTRIC SERVICE, INC. FINANCIAL STATEMENTS (COMPILED) TOGETHER WITH ACCOUNTANTS' COMPILATION REPORT AS OF AND FOR THE YEAR ENDED DECEMBER 31, 1988 " .... 'T,~-.\-4i;.. ._ ......~... .-.-...........---~:.;:!;P:._- c I Dennis M. Bishop, C.P.A., P.A. Cellilied Public An'ounlanl\ P.O. 8... 907, Mar~lhon, florida 33050 Board of Directors Coastal Electric Service, Inc. Big Pine Key, Florida We have compiled the accompanying Balance sheet of Constal Electric Service, Inc., as of December 31, 1988, and the related Statements of Income and Retained Earnings for the year then ended in accordance with standards established by the American Institute of Certified Public Accountants. A compilation is limited to presenting in the form of financial statements information that is the representation of management. We have not audited or reviewed the accompanying financial statements and, accordingly, do not express and opinion or any'ot~er form of assurance on them. Management has elected to omit substantially all or the disclosures and the statement of changes in cash flows required by generally accepted accounting principles. If the omitted disclosure. and statement were included in the '; financial statements, they might influence the user's con~usions about the Company's financial position, results of operations and changes in financial position. Accordingly, these financial statements are no~.designed for those who are not informed about such mat~ers. c . pfJ~ It-t. ~t:/~ DENNIS M. BISHOP, C.P.A., P.A. CERTIFIED PUBLIC ACCOUNTANTS ! '""i j February 21, 1989 Marathon, Florida Page 1 of 4 ;)"flfll......' 1I,...u,I'. C.P.A. . Ihum. M. Hoffman.C.'.A. ",'m"",,, "I 'rnttric,an '"'fttUlf' U, C~r.ilied Public Account....' & Florid. In,titute uf C.,Ufied Public ACCOUnloIntl ~"""I' Uuildlll.r . SOlS OVftUt'.' ti;lfhwl)'. Ma,..hon. Florid.. )]050. JOSn4J.6586 , '::~ . - J COASTAL ELECTRIC SERVICE, INC. BALANCE SHEET (COMPILED) DECEMBER 31, 1988 ^SSE'l'S Current Assets Cash on Hand and in Banks lnvcntory-^t Cost Total Current Assets property and Equipment-At Cost Machinery and Equipment Less: Accumulated Depreciation Transportation Equipment Less: Accumulated Depreciation Total Property and Equipment ;~~ :'~ ,~~ TOTAL ^SSETS 'I , :t '1 ~~ :i~' '~'f ,~~ .~ ,.", !), ~l ;/ .j n '~ >,j ',1 '\ $ 59.55 3,000.00 14,340.09 (7,545.89) 6,794.20 32,926.68 (12,907.88) 20,018.80 3,059.55 26,813.00 $29,872.55 -----..-.- Prepared from books and records without audit - read . accountants' compilation report. paqe 2 of 4 j .' -''1~f.~~~~.;:: '" ,tf l. II I , I 'J ....:.1 '..1 :~: ':1 "J ";1 ;,1 ~,~' ,) :; "'1 .> ::/: :,f .;1 /1 J , Current Liabilities LIADILITIES AND STOCKHOLDERS' EQUITY Payroll taxes payable Current portion of long-term debt Loans from stockholders Line of Credit-First Nat'l Bankf Total Current Liabilities Lon9 Term Liabilities Note Payable - Ford Motor Co. Note Payable - C & S Bank Less: Current Portion $ 1,696.93 5,549.31 100.81 8,536.10 15,883.15 I) 4,701. 72 14,336.99 19,038.71 (5,549.31) 13,489.40 500.00 23,2'03.40 . (23,203.40) 500.00 $29,872.55 I Total Long Term Liabilities Stockholders' Equity Capital Stock Retained Earnin9s Distributions to Stockholders Total Stockholders' Equity TOTAL LIABILITIES AND STOCKHOLDERS EQUITY \ ---=---... Prepared [rom books and records without audit _ read accountants' compilation report. ;l _. Page 3 of 4 .F .... .' . CO^STAL ELECTRIC SERVICE, INC. STA'l'ENEN'r OF INCOME AND RE'fAINED EARNINGS (COMPILED) FOR THE YEAR ENDED DECEMBER 31, 1988 Sales $ 208,193.94 82,704.65 125,489.29 Purchases Gross Profit Operating Expenses Accounting and Legal ^dvertising Bad Debts Depreciation Dues and Subscriptions Entertainment Equipment Rental lIome Office Expense Insurance Interest Expense Hiscellaneous Office Expense Payroll Payroll Taxes Permits Repairs and Maintenance Small Tools Sub Contract Labor Supplies 'l'elephone Travel Truck Expense Uniforms 2,311.15 1,062.23 419.24 8,764.80 50.00 1,543.71 52.30 568.56 9,868.54 3,336.58 455.34 1,584.73 57,719.91 5,698.97 649.00 8.00 50.47 350.00 343.24 2,634.56 1,219.51 3,154.77 568.71 r.> Total Expenses Net Income 102,414.32 23,074.97 Retained Earnings - Beginning 4,355.36 27,430.33 23,203.40 . 4,226.93 0.00 Less: Distributions to Shareholders Entertainment Limitation Ret~ined Enrnings - Ending $ ------=--== PrC>/lared from books and records without audit _ read accountants' compilation report. 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