2001-011 Agreement for Additional Adelphia Audit w/Lewis•
RESOLUTION 11-2001
A RESOLUTION OF THE VILLAGE COUNCIL OF THE VILLAGE OF
NORTH PALM BEACH, FLORIDA, AUTHORIZING AND DIRECTING THE
MAYOR AND VILLAGE CLERK TO ENTER INTO A LETTER AGREEMENT
WITH LEWIS AND ASSOCIATES ATTACHED AS EXHIBIT "A", WHICH
AGREEMENT IS FOR THE PURPOSE OF SECURING ADDITIONAL AUDIT
SERVICES OF CABLE FRANCHISE FEES OWED TO THE VILLAGE BY
SOUTHEAST FLORIDA CABLE, INC., D/B/A ADELPHIA CABLE
COMMUNICATIONS; 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 of North Palm Beach, Florida, does
hereby approve the Letter Agreement with Lewis and Associates attached as Exhibit "A",
which Agreement is for the purpose of securing additional audit services of cable franchise
fees owed to the Village by Southeast Florida Cable, inc., d/b/a Adelphia Cable
Communications.
Section 2. The Village Council does hereby authorize and direct the Mayor and
Village Clerk to execute the Letter Agreement 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 25th DAY OF JANUARY, 2001.
(Village Seal)
M YOR
• ATTEST: C-
VILLAGE CL RK
Jan-09-O1 O1:i1P Lewis And Associates 964 922-9002
P.02
u
January 9, 2001
Mr. Shaukat Khan CPA
Director of Finance
Village of North Palm Beach
501 US Highway 1
North Palm Beach, Florida 33408
Dear Mr. Khan:
As you know, this firm was initially con clad to review franchise fce payments derived from
Adelphia Cable covering the period )anus 1, 1995-December 31, 1997. During the course of
the examination, we reviewed certain deco etuation provided by the Village related to
subsequent periods (03/01/98-06/30/99), that led us to conclude that the operator had continued
its illegal practice of excluding franchise fee thru charges from the revenue base. As such,
while paying Item C-l, franchise fee pass-thru barges excluded firm the revenue base covering
the applicable portion of the review period, Iphia deducted from its settlement remittance
S7,737 representing our assessment pertaining to the subsequent period, claiming that it had in
fact included franchise foe revenue in ita calculations for the period so indicated.
It is our understanding that the Village wishes for us to confirm if Adelphia owes the 57,737 in
franchise Fees identified as Item C-2 in our report dated July 27, 1999. This letter is to confirm
that our fce for performing the additional work will be SI,S00, The foe is payable upon execution
of this agreement. Please sign below to indicate acceptance en return a copy at your ear lest
con
Again, we appreciate the opportunity to work with you and the other Village O1Rcials on this
project.
Sin~-'~`'~ O`-~`"'~
Scott Lewis
•
President
". ~ .~.
Vill e f North Palm B
~J~'?~,ST : .
e? ~i_ o ~
Date
Jan-1'r-O1 09i27A Law1s And Assoc7~tas 964 922-9002
~ . (~'(
213t Hollywood 8culevaro. Suite 208 • HolNwood. Florida 33020 • Ph
January 9, 2001
Mr. Shaukat Khan CPA
Director of h'inance
Village of North Palm Beach
501 US Highway i
North Palm Reach, Florida 33408
Dear Mr. Khan:
' .~' P . 02
1
As you know, this firm wac initially contracted to review franchise fee payments derived from
Adelphia Cable covering the period January 1, 1995-December 31, 1997. During the eaurse of
the examination, we reviewed certain documentation provided by the Village related to
subsequent periods (03/01/98-06/30/99), thatled us to conclude that the operator had continued
its illegal practice of excluding franchise fee pass thtu charges from the revenue base. As such,
while pay'mg Item (:- I ,franchise fee pass-thtu charges erccluded from the revenue base covering
the applicable portion of the review period, Adelphia deducted from Its settlement remittance
57,737 representing our assessment pertaining to the subsequerrt poriod, claiming that it had in
Faa included franchise fee revenue in ita calculations for lba Jreriod so indicated.
It is our undcrstaading that the Village wishes for us to confirm ifAdelphia owes the S7,737 in
franchise fees identified as Item C-2 in our report dated July 27, 1999. This letter is to confivm
that our fee for performing the additional work will be 51,500, The fee is payable as follows:
S7S0 upon execution of agreement
5750 upon delivery of report
lease sign below to indicate a ca and return a copy at your earliest convenience.
Again, we appreciate the opportutilty to work with you and the other Village Officials on this
project.
Sincerely,
SCOtt Lewig
• ~reSldO l .
Vil ge f North Palm~Ii ch
Date