2001-042 Audit Agrmnt. w/FPL, Harris, Cotherman, O'KeefeRESOLUTION 42-2001
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A RESOLUTION OF THE VILLAGE COUNCIL OF THE VILLAGE OF NORTH PALM BEACH,
FLORIDA, AUTHORIZING THE MAYOR AND VILLAGE CLERK TO ENTER INTO AN
AGREEMENT WITH FLORIDA POWER & LIGHT COMPANY, INC. AND HARRIS,
COTHERMAN, O'KEEFE & ASSOCIATES ATTACHED AS EXHIBIT "A", WHICH
AGREEMENT OUTLINES PROCEDURES FOR THE CONDUCT OF A COMPLIANCE AUDIT
OF FLORIDA POWER & LIGHT COMPANY, INC. FOR PUBLIC SERVICE TAX AND
FRANCHISE FEES OWED TO THE VILLAGE FOR THE PERIOD FROM JANUARY 1998
THROUGH DECEMBER 2000; PROVIDING THAT CERTAIN INFORMATION WILL BE
HELD CONFIDENTIAL WHEN AUTHORIZED BY THE FLORIDA STATUTES AS
EXCEPTIONS TO CHAPTER 119, PUBLIC RECORDS, FLORIDA STATUTES; AND,
PROVIDING FOR AN EFFECTIVE DATE.
BE IT RESOLVED BY THE VILLAGE COUNCIL OF NORTH PALM BEACH, FLORIDA:
Section 1. The Village Council of the Village ofNorih Palm Beach, Florida, does hereby
approve the Agreement with Florida Power & Light Company, Inc. and Harris, Cotherman, O'Keefe
& Associates attached as Exhibit "A", which Agreement outlines procedures for the conduct of a
compliance audit of Florida Power & Light Company, Inc. for public service tax and franchise fees
owed to the Village for the period from January 1998 through December 2000; also, such Agreement
provides that certain information will be held confidential when authorized by the Florida Statutes
as exceptions to Chapter 119, Public Records, Florida Statutes.
Section 2. The Mayor and Village Clerk are hereby authorized and directed to execute
the Agreement with Florida Power & Light Company, Inc. and Hartis, Cotherman, O'Keefe &
Associates set forth in Exhibit "A" for and on behalf of the Village of North Palm Beach.
Section 3. This resolution shall take effect immediately upon its adoption.
PASSED AND ADOPTED THIS 12th DAY OF APRIL. 2001.
(Villag
• ATTE'.
•
FPL CONFIDENTIALITY AGREEMENT
THIS AGREEMENT made and entered into by, between and among Florida Power & Light
Company, Inc. ("FPL") and the Village of North Palm Beach (the "Village") and Hams,
Cotherman, O'Keefe & Associates ("Auditors").
WHEREAS, the Village wishes to conduct a compliance audit ("Audit") of FPL, for public
service tax and franchise fees for the period January 1998 through December 2000, and
WHEREAS, the Village has contracted with the Auditors as independent contractors to
conduct the Audit; and
WHEREAS, the Auditors have requested certain information and access to certain business
records of FPL; and
WHEREAS, FPL is willing to provide access to such information and records under these
terms and conditions;
NOW, THEREFORE, considering these premises, FPL, the Village and the Auditors hereto
agree as follows:
1. That the parties agree that the Audit to be conducted will be limited to the information
specified in Sections 166.231, 166.233 and 166.234 of the Florida Statutes.
2. To the extent that Sections 366.093, 812.081 and 367.156, Florida Statutes, aze
applicable to a municipality, such information may be held as confidential. However, FPL hereby
acknowledges and agrees that the Village must comply with Chapter 119, Florida Statutes ("The
Public Records Act"). In the event that the Village receives a public record request relating to any
and all documentation provided by FPL for the above described audits, Village will notify FPL,
with the understanding that the Village must comply with such request pursuant to Chapter 119,
Florida Statutes.
3. All requests of FPL by the Auditors for information shall be in writing, and FPL shall
have a reasonable time to provide its records or object in whole or part to providing the information
requested. Final determination of whether information supports the billing or record under review
shall be at the reasonable discretion of FPL.
4. FPL records will be reviewed by the Auditors only during normal FPL business hours at
FPL locations as determined by FPL. Security measures at FPL locations will be observed by the
Auditors' representatives. A FPL representative will be assigned to the Auditors' representatives to
coordinate access to FPL records and facilities. The Auditors' representatives will initiate all
contacts for records and facility access with, and direct all communications associated with the
review to, FPL's assigned representative. FPL's representative shall be entitled to inspect the
• Auditors' representatives' work papers and other documents of any kind when the Auditors'
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FPL CONFIDENTIALITY AGREEMENT
representative leaves FPL's location, for the purpose of insuring that no proprietary records aze
removed.
5. The Auditor's review or verification of FPL's records shall be impartial. The Auditors
will report all errors and adjustments required to correctly and completely reflect the chazges to
customers for electric service rendered in the corporate limits of the Village, whether such errors or
adjustments increase or decrease public service taxes and franchise fees. The Auditors shall
provide to FPL, copies of the audit findings for discussion prior to issuance of the final reports, plus
sufficient information to support all audit findings.
6. The Village's review will be completed within one yeaz of the date of this Agreement.
If after one yeaz the Village has not provided a final audit report, FPL shall provide notice to the
Village stating the audit must be completed within 30 days of receipt of said notice or the audit will
be deemed complete and closed. This section shall not apply where unreasonable delays aze
attributable to FPL.
7. This Agreement is the complete and exclusive statement of the terms of the Agreement
between the Parties concerning review of FPL records by the Village. The Parties agree that pazol
or extrinsic evidence shall not be used to vary or contradict the terms of this Agreement and that
recourse shall not be had to prior dealings, usage of trade, course of dealing, or course of
performance to explain or supplement the expressed terms of this Agreement. This Agreement can
not be amended, except by written amendment between FPL and the Village. (The Auditors aze
deemed to be agents of the Village, and the Village and FPL shall be able to amend this Agreement
without the Auditor's approval, except as to any amendment that would affect the Auditor's
liability.) No waiver of any provision by acts, inactions, or expressions and no failure to enforce
any provision of this Agreement by any Party shall be deemed a waiver of any future rights of a
Party to insist upon strict performance or enforce any rights or remedies under this Agreement or in
law.
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FPL CONFIDENTIALITY AGREEMENT
• Executed on the respective dates set forth below:
"VILLAGE"
Beach
Attest: /~~ i , _ ~r~/1 ~ ~/, ~ ~
,/_
Name:
Kathleen F. Kelty
Title: Mayor Village Clerk
Date: Apri 1 I7 , 2001
"AUDITORS"
Hams, Cotherman, O'Keefe & Associates
BY~ /l Lwvl // ~ G~B-
Name: f~s~ v ~ ~ .~c~. ~~ ei
Title: PH-~'>`ry er
Date: ~/~3.,~01
"FPL"
Florida Pow L' t Company
By: w
Name: `~J~ SNd6'~~
Title: //S5'/1,~~'N~~l~~
Date: S ~ '~
•
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