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04(1712008 17:19 9704980676 DJDUNNCPA PAGE 03 <br />Mr. Dennis J. Marmon <br />March 12, 2008 <br />Page 3 <br />(The above fee anticipates a billing rate of $80.00 per hour, a 50% discount from my normal <br />billing rate of $160.00 per hour.) <br />Any amount which remains unpaid thirty (30) days from the date of the invoice shall bear <br />interest at the rate of 18% per annum until payment is received. In the event I should <br />determine if necessary to institute any collections effort or legal proceedings in an effort to <br />collect any fees previously billed, you agree to pay any and all reasonable fees and expenses <br />associated with such collection efforts or legal proceedings, including attorney's fees and <br />court costs, paid or incurred. By acceptance of this agreement, you agree and do grant me a <br />lien upon any work product, client files, or client property in my possession to secure <br />payment of any fees billed. <br />All controversies arising under, in connection with, or relating to any alleged breach or <br />violation of this agreement shall be settled by arbitration in accordance with the rules then <br />pertaining to the American Arbitration Association, and judgment upon any award rendered <br />may be entered in any court of competent jurisdiction. <br />I would propose commencement of preliminary audit work April 24, 2008. 1 would <br />anticipate completion of the audit by May 23, 2008. These dates anticipate that appropriate <br />financial records and support will be substantially ready by the anticipated start date noted <br />above. I will make a formal presentation of my audit report to the Board at its convenience. <br />The above quote anticipates the delivery of fifteen (15) copies of the report. Copies requested <br />beyond this quantity will be billed at $5.00 per copy. <br />If the terms of this agreement are in line with your needs, please acknowledge your <br />acceptance by signing below in the spaces provided and return the signed original to me. <br />T appreciate the opportunity to provide this proposal and look forward to working with your <br />organization, If you have any questions, please contact ine at your convenience at 49S-0101. <br />Si cerely, <br />David J. Dunn <br />Certified Public Accountant <br />Acceptance of terms: <br />By" Date: <br />