HomeMy WebLinkAbout39-Risk Management
..
CITY OF SAN BER~RDINO -
l." .
REQUEST FOR COUNCIL ACTION
-..
,.~.,;
From: Vi ctor Lorch
Director of Risk Management
Dept: Ri sk Management
Date: Ma rch 19, 1992
Subject: Fi xed assets inventory
Synopsis of Previous Council action:
On December 16, 1991 Council ~assed Resolution #91-497. Original
paperwork was lost by Marshall-Stevens and not executed within 60
day period.
Recommended motion:
Adopt resolution
/'
I ~/
.' / <"/' ,,:I /
~- f ~~/ C'~ ~ J:l
, /
" I I~ ; (,)>
\ lA..._, .-- '--
,,)
Signature
Contact person: Fred Wilson/Victor Lorch
Phone:
Supporting data attached:
Ward:
FUNDING REQUIREMENTS:
Amount: $50,500
Source: (Acct, No.) 001-451-53150
Acct. Descri tion
Finance:
Council Notes:
75-0262
Agenda Item No.~
4--
L
41
.
CITY OF SAN .BERORDINO - REQUEST CPR COUNCIL ACTION
STAFF REPORT
()n 12/16/91, the Mayor and Council adopted Resolution #.91-497 which
. executed an agreement between Marshall & stevens and the City for
the development of a fixed asset inventory program. The original
agreement was submitted to Marshall & stevens for execution but was
inadvertently misplaced. Since the agreement was. .not executed
within sixty days of the Council Action, it automatically
rescinded.
Attached is the original Agreement which is recommended for
adoption with minor changes. Under item 12, we are requesting
clarification of the insurance requirement. The new wording has
been clarified by the City Attorney's office. This change does not
alter the insurance requirements of the contract to provide
$1, 000,000 combined single limits and providing the. City with
evidence of insurance to cover the City in the event of a claim
against the City.
The standard Hold Harmless Agreement remains the same, with minor
changes as suggested by the city Attorney's office.
The project was started as. Marshall & Stevens thought they had <
returned the Agreement to the city. Since we did not receive the .
signed~greement within 60 days, we suspended the project until the
city Clerk receives a signed Agreement. Marshall & Stevens had
persons working in another city on a similar program, which was why
they began work in San Bernardino. This was a cost savings to the
city due to prior scheduling of Marshall & Stevens personnel. The
project.is needed to complete the City updating of insurance values
for a renewal of property insurance as of May 1, 1992.
It is recommended the Resolution be adopted.
75.0264
d:t:-. ~9
CITY OF SAN BERt()RDINO - REQUEST ~R COUNCIL ACTION
STAFF REPORT
On 12/16/91, the Mayor and Council adopted Resolution #91-497 which
executed an agreement between Marshall & stevens and the city for
the development of a fixed asset inventory program. The original
agreement was submitted to Marshal & stevens for execution but was
inadvertently misplaced. since the agreement was not executed
within sixty days of the Council action, it automatically
rescinded.
Attached is the original agreement which is recommended for
adoption with one change. Under item 12, we are requesting
evidence of insurance covering the consultant instead of the city
being named as an additional insured under the Marshall stevens
Liability insurance policy. This change does not alter the
insurance -requirements of the contract to provide $1,000,000
combined single limits and providing the city with evidence of
insurance to cover the city in the evidence of a claim against the
city. The standard Hold Harmless Agreement remains the same.
It is recommended that the resolution be adopted.
75-0264
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
!!
i
4
o
o
RESOLUTION NO.
RESOLUTION OF THE CITY OF SAN BERNARDINO AUTHORIZING THE
EXECUTION OF AN AGREEMENT WITH MARSHALL & STEVENS, INCORPORATED,
TO PERFORM A PERPETUAL FIXED ASSET INVENTORY OF THE CITY OF SAN
BERNARDINO AND TO RECONCILE THIS INVENTORY TO ACCOUNTING POLICY
AND PROCEDURES.
SECTION 1.
The Mayor of the city of San Bernardino is
hereby authorized and directed to appoint on behalf of said City
an agreement with Marshall and Stevens, Incorporated, to perform
a perpetual fixed asset inventory for the City of San Bernardino
and to reconcile this inventory to accounting policy and
procedures, which is attached hereto marked Exhibit "A" and
incorporated herein by reference as fully as though set forth at
length.
SECTION 2.
The authorization to execute the above
referenced agreement is rescinded if the parties to the
agreement fail to execute it within sixty (60) days of the
passage of this resolution.
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
.1
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
RESOLUTIQOF THE CITY OF SAN BERNA~NO AUTHORIZING THE
EXECUTIO F AN AGREEMENT WITH MARS~ & STEVENS,
INCORPORATED, TO PERFORM A PERPETUAL FIXED ASSET INVEN-
TORY OF THE CITY OF SAN BERNARDINO AND TO RECONCILE THIS
INVENTORY TO ACCOUNTING POLICY AND PROCEDURES.
I HEREBY CERTIFY that the foregoing resolution was
duly adopted by the Mayor and Common Council of the City of San
Bernardino at a
meeting thereof, held on the
day of
, 1992, by the following vote, to wit:
Council Members
ABSTAIN
ABSENT
AYES
NAYS
ESTRADA
REILLY
HERNANDEZ
MAUDSLEY
MINOR
POPE-LUDLAM
MILLER
City Clerk
The foregoing resolution is hereby approved this
day of
, 1992.
W. R. HOLCOMB, MAYOR
City of San Bernardino
Approved as to form and
legal content:
JAMES F. PENMAN
city Attorney
._..
'--
I
" ',-
-'-T
:. .
By: t
.
,
~
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
JlL
.tl
J
-
..
o
o
A G R E E MEN T
THIS AGREEMENT is made and entered into this day of
, 1992, by and between the CITY OF SAN BERNARDINO,
a municipal corporation, 300 North 0 Street, San Bernardino,
California 92418, (herein referred to as "City"), and Marshall
and stevens, Incorporated, (herein referred to as "Consultant")
600 South Commonwealth, 7th Floor, Los Angeles, California
90005.
City and Consultant agree as follows:
1. General.
City hereby engages Consultant, and Consultant. hereby
accepts such engagement, to perform services herein described
for the compensation herein provided. Consultant hereby assures
and covenants to City that they have the qualifications,
experience and facilities to properly perform said services, and
hereby agrees to undertake and complete the performance thereof
for the compensation herein provided.
2. Term.
The term of this agreement shall commence on execution of
this agreement by both parties. The term of this agreement is
for the period of one (1) year, commencing from the date first
set forth herein.
3. Fee.
Fee includes professional service, production and
processing, travel and living expenses. Fee is payable by the
Fixed Assets & Inventory
1
,
November 5, 1991
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
~
23
24
25
26
27
28
II
ii
. ~ - .
0 0
city as statements are submitted during course of the
engagement. Approximately 80% of the fee will be billed prior to
the delivery of the reports, with the balance due after delivery
as follows:
Buildina site Imorovements and Contents
Fixed Asset Inventory $41,000
Property Records Manual $ 3,000
Land $ 3,000
Tags (25,000) $ 3,500
4. General Descriotion of Work to be Done.
Consultant hereby agrees to perform the following services.
A. Conduct a meeting with auditors for the city of
San Benardino to establish that our inventory conforms to
our capitalization policies.
B. Produce a fixed asset inventory of the City of
San Benardino's assets. This-inventory will include:
a. All equipment, buildings and improvements.
All equipment-type movable items to be tagged and
bar-code tagged by Marshall &
Stevens.
b. All city owned land.
C. Produce a final report which consists of fixed
asset inventory of the city of San Bernardino assets providing
for each capital asset as follows:
a. Fund
Fixed Assets & Inventory
November 5, 1991
2
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
II
II
.I.
o
o
b. Department
c. Account
d. Original Cost
e. Replacement Cost New
f. Year Acquired
g. Life
h. Equipment Code
i. Tag Number
j. Location Code
1. Description, plus make, model and serial
number
C. Produce a final report on a diskette or computer
tape that is readable by the city's computer system.
6. Reoorts bv Consultant.
Reports shall consist of insurable values of values
including assets by building location showing reproduction cost
new, insurable reproduction, . depreciated reproduction,
depreciated insurable value, and exclusions.
A computer report of assets by Department shall include
machinery and equipment by site, department fund, asset
description, including but not limited to: acquisition year,
estimated useful life, replacement year, original cost, and
current depreciation.
Reports of land by site, parcel, description, use
classification, acquisition date and original cost shall be
provided.
Fixed Assets & Inventory
3
November 5,' 1991
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
o
Fixed Assets & Inventory
o
4
November 5, 1991
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
!I
o
o
Consultant within thirty-five (35) days following submission of
final statement by Consultant.
11. AcceDtance of Final PaYment Constitutes Release.
The acceptance by Consultant of the final payment. made
according to the terms of this Agreement shall operate and be a
release to the City, and every employee and agent thereof, from
all claims and liabilities to Consultant for anything done or
furnished relating to work or services, or for any act or
failure to act of the City relating to or arising out of work
and this agreement.
12. Insurance.
Consultant shall provide to City evidence of insurance
covering Consultant and City as an additional insured as to any
potential liability of Consultant or City arising out of
Consultant's activities pursuant to this Agreement. The
evidence to be provided shall be a certificate of Insurance
describing the coverage provided. and naming the City as an
additional insured. The insurance shall consist of the
following:
(a) Workers' Compensation.
Consultant shall provide for all of its employees
pursuant to this agreement. Evidence of such
insurance shall be furnished to the Risk Management
Division prior to commencement of this agreement.
(b) Professional Liability Insurance.
Professional liability insurance covering the
Fixed Assets & Inventory
November 5, 1991
5
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
o
o
professional service provided by Consultant, including
coverage for professional errors and omissions in a
combined single limit of not less than $1,000,000 per
person.
13. Hold Harmless.
Consultant hereby agrees to, and shall, defend,
indemnify and hold harmless City its elective and appointive
boards, commissions, officers, agents and employees, from any
liability for damage or claims for damage for personal injury,
including death, as well as from claims for property damage
which may arise from Contractor's agents or employees'
operations under this agreement. Contractor agrees to, and
shall, defend City, and i ts elective boards and appointive
boards, commissions, officers, agents and employees from any
suits or actions at law or in equity for damages caused or
alleged to have been caused, by reason of any of the aforesaid
operations, provided as follows:
a. That city does not, and shall not, waive any rights
against Contractor which it may have by reason of the
aforesaid hold harmless agreement, because of the
acceptance by City, or any of the insurance policies in
paragraph 12 hereof.
b. That the aforesaid hold harmless agreement by
Contractor shall apply to all damages and claims for
damages of every kind suffered, or alleged to be suffered,
by reason of any of the aforesaid operations referred to in
Fixed Assets & Inventory
November 5, 1991
6
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
Ii
il
o
o
1
2
this paragraph, or regardless of whether or not such
insurance policies shall have been determined to be
3 applicable to any of such damages or claims for damages.
4 14. Notices.
5 Any notices required to be given hereunder shall be deemed
6 to have been given by depositing said notice in the United
7 states mail, postage prepaid, and addressed as follows:
CITY
Rachel Krasney, City Clerk
city of San Bernardino
300 N. 0 Street
San Bernardino, Ca. 92418
CONSULTANT
Marshall and stevens, Inc.
600 S. commonwealth, 7th Floor
Los Angeles, California 90005
15. Entire Aareement.
This contract constitutes a portion of the Agreement
between City and Consultant.
The original Proposal, dated
October 7, 1991, is attached as Exhibit "A", and incorporated
herein as though fully setforth hereat.
/
/
/
/
/
/
/
/
/
/
/
/
Fixed Assets & Inventory
7
November 5,' 1991
o
o
1 IN WITNESS WHEREOF, this agreement has been executed by the
2 parties effective as of the date and year first above written.
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
ATTEST:
CITY OF SAN BERNARDINO
Municipal Corporation of
the State of California
Rachel Krasney, City Clerk
W. R. Holcomb, Mayor
CONSULTANT:
By:
Marshall and Stevens, Inc.
Approved as to form
and legal content:
JAMES F. PENMAN
City Attorney
I~
. ..
By: c... ~ ',- ' .',.. .'.', '- ,,- '.. ,
Fixed Assets & Inventory
,
November 5, 1991
8
o
o
~ARSHALL AND STEVENS
- -.- - - -
- - --
-::;:~3'sers ::"': .3..a::.::- ':.::",s;,,;::ar":s
500 S. COmmOf'l\M!8fU1 Ave.
SUite 700
CDS Anol!leS. ~ 90005-4017
2131385-1515
"AX 12131366-6911
October 7,1991
Mr. Andrew Green
Director of Finance
City of San Bernardino
300 North "0" Street
San Bernardino, CA 92418
Dear Mr. Green:
Marshall and Stevens is pleased to present this proposal for appraisal and
consulting services. The purpose of these services is to provide a
perpetual fixed asset inventory to the City of San Bernardino to reconcile
this inventory to your accounting policy and procedures.
These services will include the following:
I)
A meeting with your auditors to establish that our inventory
conforms to your capitalization policies.
Produce a fixed asset inventory of the City of San Bernardino's
assets. This inventory will include:
o Ail equipment, buildings and improvements
o City owned land
All equipment-type movable items can be tagged with bar-coded tags
by Marshall and Stevens. These tags can be acquired by Marshall
and Stevens with the cost being added to your iee.
Our final repon will consist of a fixed asset inventory of City of
San Bernardino assets. providing for each capital asset - the
following:
o Fund
o Depanment
o Account
o Original Cost
o Replacement Cost New
o Year Acquired
o life
o Equipment Code
o Tag Number (ifapplicable)
o Location Code
o Description. plus make. model. and serial number
2)
3)
o
o
Mr. Andrew Green
City of San Bernardino
October 7,1991
Page twO
Marshall and Stevens' fee for these services is attached. All
invoices are due and . payable on presen- tation and are subject to
carrying charges of I 1/2% per month beginning one month from date
of original invoice. Collection costs including legal fees and
court costs, if needed, would be additional.
If the tagging options should be elected, the cost of the tags will be at
the most $3;500 for approximately 25,000 tags.
4)
Enclosed are addendum which supply the following:
o A summary of key points.
o A detailed description of how our inventory and pricing will
be completed for the buildings.
o Some background information about Marshall and Stevens.
o Attached as well is a list of clients as requested and a
summary of answers to issues from your R.F.P.
We look forward to working with you on this important project.
Very truly yours,
MARSHAll AND STEVENS INCORPORATED
a~
Donald B. McDougall
Valuation Consultant
Government Services
DBM:dmz
SANBERNA:D
Enclosures
M-ASIIALL AND STEVENS INCGAPORATED
o
o
DESCRIPfIVESECTION
MARSHALL and STEVENS InCO<llO<8tecl
o
o
PROPOSAL
TO THE
CITY OF SAN BERNARDINO
FOR
FIXED ASSET INVENTORY
MAlBlAU AND S11!IIENS.... -Of DAATm
o 0
TABLE OF CONTENTS Pal!e No.
I. PROJECT OBJECTIVES 1 .
II. PROJECT SCOPE 2
III. PLANNING. 3
IV. BUIlDINGS AND IMPROVEMENTS (Other than buildings) 4
V. MACHINERY AND EQUIPMENT 8
VI. lAND 12
VII. LICENSED VEHICLES. MOBILE EQUIPMENT
AND MINOR EQUIPMENT 13
VIII. REPORTS 13
IX. FEE AND DELIVERY 15
X. GENERAL 16
XI. ANNUAL VALUATION SERVICE 17
XII. ACCEPTANCE 18
MARSHAL!. AND STEVENB INulIAPORATED
o
o
I. pRnmcnvE OBJEcnvE
The proposed service will assist the City of San Bernardino to
establish a Fixed Asset Management System which will provide
information for:
A. FINANCIAL REPORTING
I. Materiality Disclosure (Ref: Disclosure Guidelines for
Offerings of Securities by State and Local Governments -
GFOA)
2. Audit Compliance (Ref: AIeA, NCGNGAAFR)
3. GFOA Cenificate of Excellence
B. COST ACCOUNTING
1. Rate Setting
2. Program Cost Recovery (Ref: 74-4)
C. CAPITAL EXPENDl1URE PLANNING
1. Budget Request Substantiation
2. Capital Asset Improvements and Replacement Forecasting
D. INSURANCE REOUIREMENTS
1. Total Insurable Value
2. Specific Values
3. Coinsurance Compliance
4. Proper Rating
5. Proof of Loss Assistance
6. Perpetuation of Insurable Values
E. ACCOUNT ABILITY AND CONTROL
1. Responsibility and Custodianship
2. Operational Efficiency
II. PROJECf SCOPE
A. Marshall and Stevens wiil implement a compre- hensive Fixed 'Asset
Management System which will provide a verified record of all
included fIXed assets.
MJ!I1SHAI' AND S1EVENB INCOAPCIRATm
o
o
II. PROJECI'SCOPE (c:ontiDued
B. Marshall and Stevens will provide an inventory, costing,
valuation and the preparation of property accounting records
covering buildings, improvements other than buildings, machinery
and equipment. and land and underground.
Assets or locations not specified therein could be included upon
your specific authorization at an additional fee.
C. Land parcels, licensed vehicles, formulators and mobile equipment
will be included on the basis of data to be provided bv City
personnel. Marshall and Stevens will provide the forms and
mstrUctions needed to complete them.
A property records search is an option you may select.
D. The system can be computerized and installed on Marshall and
Stevens' computer for repon processing. The Master File will be
the City's property and will be available at any time the City is
in a position to process at its own computer facility.
E. Based on our prior experience. and our present understanding of
your requirements, the major steps in the implementation of your
Fixed Asset Management System would be:
1. Project Planning (The Work Plan)
2. Inventory of Fixed Assets
3. CostingNaluation
4. Lifing/Coding
5. Data Review
6. Data Processing
7. Annual Valuation and Consulting Services for Perpetuation of
the System. if required.
III. PLANNING
A. PJ..ANNING
1.
A project of this size and complexity reQuires thoulZht and
planning to assure success. It is essential that the
project have the suppon and commitment of all Depanmem
heads at the outset since it will require cooperation and an
investment of their time.
Mu.I-A11 AND~-. -rORATED
o
o
m. PlANNING (continued)
A. PLANNING (continued)
2. However. the investment In time should be minimal limited_
to the assemblage of cost records and construction and
engineering data and the providing of access to areas to be
included.
3. It is essential that one person be appointed to head the
project for the City before commencement of any work and
that a person be designated to continue the System after
completion of the initial project. The appointee must have
knowledge of property accounting.
B. JOINT PLANNING
1. Our Project Manager would meet with you to finalize our
property accounting principles and prepare a detailed work
plan:
a. Review asset accounting procedures, depreciation
convention and method, useful life assignment
procedures and set a cutoff date for inventory and
costing.
b. Review cost centers and chart of accounts and funds.
c. Define codes to be used in the System.
d. Review available cost records.
e. Review the work schedule and establish procedures to
gain access to security areas. locked rooms and to
other areas where prior arrangements are required.
f. Arrange for staff working space.
2. During the Planning Stage, pre-established report data will
be reviewed:
a. Content and format of input documents, i.eoo inventory
and property accounting source forms.
b. The content of final property accounting and msurance
reports.
IV. BUILDINGS AND IMPROVEMENTS OTHI!:R THAN BUILDINGS
A. INVENTORY
1. Documentation: Experienced and qualified appraisers of
Marshall and Stevens' consultant staff will personally
inspect. describe and compute measurements and areas of all
buildings and improvements other than buildings.
M"IlBI'~U AND STWENS ING>1/l. DAATED
o
o
IV. BUILDINGS AND IMPROVEMENTS OTHt:K THAN BUILDINGS (continued)
A. INVENTORY (continued)
Building components (listed below) will be individually
ana1yzed.
a. Basic Structure
Site Preparation
Foundation
Frame
Exterior Walls
Floor Structure
Roof Structure
Roof Cover
Fire Protection
Attached Exterior Construction
b. Interior Construction
Interior Construction
Ceiling
Floor Covering
c. Buildinlz Service Eauipment
Plumbing
Electrical
Heating, Ventilating & Air Conditioning
Elevators
Improvements other than buildings generally consist of:
a. Parking and exterior lightings
b. Miscellaneous Structures - sheds. loading
stations. etc.
2. Data to be recorded will include types of construction.
dimensions. appurtenances, occupancy and use. and insurance
amounts.
B. ORIGINAL COST RECORD/ACCOUNTING
I. To establish the necessary cost record for accounting,
auditing and financial reporting purposes. Marshall and
Stevens will establish an original cost record based on
acquisition cost and date for each building and improvement
other than buildings. Cost generally include:
Mil""" AND STEVENB INCGrL lIAAtm
o
o
IV. BUILDINGS AND IMPROVEMENTS OTHI!:K THAN BUILDINGS (continued)
B. ORIGINAL COST RECORD/ACCOUNTING (continued)
a. Construction cost (or allocated purchase)
b. Fixed equipment costs
c. Architect's fees
d. Inspection and other fees
e. Cost of permits and licenses
f. Applicable sales tax
g.
Insurance and interest during construction, if
applicable
h. Other incidental expenses
2. Original costs will be assigned on the basis of City
records. provided that they are readily available. Various
sources may be available:
a. General Ledger. audits and other financial records
b. Architect's request for payment documents
c. Project files
d. Reports issued to agencies such as HUD
e. Inventory files. cards
f. Maintenance records
g. Purchase orders and invoices
h. Capital improvement budgets
3. If the appropriate original cost data is not readily
available or cannot be provided as described above. the
normal original cost will be established by Marshall and
Stevens using the following method:
a. Determine current Reproduction Cost New and apply
reverse cost trends to the date of acquisition.
MA.lftU ANDSTWENBINCOAPDRATBJ
All
o
o
IV. BUILDINGS AND IMPROVEMENTS OTHI!;K THAN BUJI.DINGS (contiDued)
B. ~COSTRECORD/Acco~(continued)
4. An estimate of the Total Useful Life of each building or
improvement will be made. This estimate. together with the
estimated date of acquisitions. will be the basis for the
ratio of expired life to remaining life to provide the
depreciation reserves to date for applicable funds. In
arriving at our opinion of Total Useful Life. consideration
will be given to:
a. The type, character and reasonable life expectancy
under past and projected operating conditions relative
to the designed use;
b. Functional obsolescence and developing technology;
c. External obsolescence and developing economic
conditions in relationship to the use of the
facilities;
d. The City's history, policies or plans regarding
capitalization of maintenance, major repairs or
replacement of facilities.
C. CODING
1. The following codes will be assigned to buildings and
improvements other than buildin$s when supplied to our
Project Manger by the City at the belrinmnll of this proiect:
a. Site Designations
b. Building Number
c. Departments
d. Funds
e. Accounts
2. This data must be furnished by the City in schedule form.
D. CURRENT VALUATION
1. Current Reproduction Cost New information is required for
(1) adequacy of property insurance coverage. (2) capital
expenditure planning for replacement. and (3) maintenance
decisions.
MAlBIIl" AND STEVEN8 uw;mlI'DAATID
o
o
IV. Dlm.DINGS AND IMPROVEMENTS OTHJ!:K THAN BUILDINGS (continued)
D. CURRENT VALUATION (continued)
2. MarshalI and Stevens will utilize the following valuation.
procedures:
a. Reoroduction Cost New - Each building and improvement
other than building will be valued at Reproduction Cost
New. Consideration will be given to labor material
costs in the local area to replace the property in
like, kind and quality, plus the indirect costs' for
architect's and engineers' fees, inspection fees,
licenses, applicable sales tax, insurance and other
incidents.
b. Deoreciated Reoroduction Cost - Physical deterioration
and functional and external obsolescence, relevant for
insurance purposes, will be observed and deducted to
arrive at Depreciated Reproduction Cost.
c. Exclusions and Insurable Values - In computing
Insurable Values, the value of items specificalIy
excluded from coverage in accordance with your present
insurance policy will be deducted to arrive at
Insurable Value. A copy of the current property
insurance policy must be provided to Marshall and
Stevens by the City prior to the stan of the project.
V. MACmNERY AND EQUIPMENT
A. INVENTORY PROCEDUR..E
1. Verification: Experienced and qualified members of the
professional staff of Marshall and Stevens wilI conduct a
field inventory of machinery and equipment owned by the
City. The assets will be listed by building and department
of use in one of the following categories:
a. Capitalized Eauioment - Individual Control
Those equipment items (1) which can be identified by
manufacturer. model and serial number and, as such, are
identified from other like items; (2) have a unit
original cost of $300 or more and (3) have a useful
life in excess of one year, will be listed
individually.
Generally, this classification includes business
machines, major machinery and equipment. audiovisual
equipment. lab equipment, communications equipment and
maintenance equipment.
MA."", ANDsmENBINCCn.lIAATED
~
o
o
V. MACHINERY AND EOUlPMENT (continued)
A. INVENTORY PROCEDURE (continued)
b. Caaitllli7ed Eauipment - Groua Control
Those equipment items (1) which are homogeneous and not
individually identifiable, (2) mayor may not have a unit
cost of $300 or more but the Citys' practice is to purchase
in groups and capitaiize the total group cost and (3) have
an average group life in excess of one year, will be listed
by homogeneous grouping by each year capitaiized within each
department location or fund. All furniture will be in this
category.
c. Minor Eouipment - Noncontrollable
Those equipment items which are expensed for accounting
purposes only will be grouped by building and department
with a general description of the group.
Generally, this classification includes miscellaneous office
accessories. tools. shop general equipment and minor lab
items.
B. TAGGING
1.
Should the City desire, Marshall and Stevens can place tags
on all physically inventoried equipment. The cost of the
tags would be additional to our proposed costs and should
not exceed $3,500 we would recommend 25,000.
C. ORIGINAL COST RECORD/ACCOUNTING
1. To establish the necessary cost record for accounting,
auditing and financial reporting purposes. Marshall and
Stevens will establish an original cost record based on
acquisition cost and date for each individual machine or
capitaiized group. Costs generally include:
a. Purchase or assembled cost
b. Freight and installation
c. Applicable sales tax
2. Original costs Wl.. be assigned on the basis of City records
provided that thev can be furnished at a centralized
location assembled by year acquired and by depanment of
responsibility.
MAA8lljlll ANDsmvENBlNCllAfDRATED
li
d
o
o
V" MAnnNERY AND EOUlPMENT (continued)
C. ORIGINAL COST RECORP/ACCOlJNT!till (continued)
3. If the appropriate original cost data is not available or
cannot be provided as described above. the normal original
cost will be established by Marshall and Stevens using one
of the following methods:
a. Research the normal cost at date of acquisition from
our historical pricing records.
b. Determine current Reproduction Cost New and apply
reverse cost trends to the date of acquisition.
4. An estimate of the Total Useful Life of each item or
homogeneous group will be made. This estimate. together
with the estimated date of acquisition, will be the basis
for the ratio of expired life to remaining life to rrovide
depreciation reserves. In arriving at our opinion 0 Total
Useful Ufe, consideration will be given to:
a. The type, character and reasonable life expectancy
under past and projected operating conditions relative
to the designed use;
b. Functional obsolescence resulting from changing
conditions in relationship to use;
c. External obsolescence resulting from changing economic
conditions in relationship to use:
d. The Citys' history, policies or plans regarding
capitalization of maintenance. major repairs or
replacement.
D. CODING
1. The following codes will be assigned to Machinery and
Equipment:
a. Site Designation
b. Building Numbers
c. Departments
d. Funds
e. Accounts
M.RB111" L AND StEVENB.... ; nrDAATED
~
-
.
o
o
V. MACHINERY AND EOUlPMENT (continued)
D. CODING (continued)
2. In addition, Marshall and Stevens wiIl apply its'
Classification Codes to the following classes of propertY to
provide increased information retrieval for special purpose
reports.
a. Office Machines and Equipment
b. Office Furniture and Fixtures
c. Machinery and Equipment
d. Communication Equipment
e. Non-Licensed Vehicles
f. Licensed Road Vehicles
E. CURRENT VALUATION
1. Current Reproduction Cost New information is required for
(1) adequacy of property insurance coverage, (2) capital
expenditure planning for replacement, and (3) maintenance
decisions.
2. Marshall and Stevens will utilize the following valuation
procedures:
a. Reproduction Cost New - Each item or group of
capitalized equipment and each group of expensed
equipment will be valued on the basis of Reproduction
Cost New.
b. Deoreciated Reproduction Cost - Physical deterioration
and functional relevant for insurance purposes will be
observed and deducted to arrive at Depreciated
Reproduction Cost.
c. Exclusions and Insurable Values - In computing
Insurable Value, the value of items specifically
excluded from coverage in accordance with your present
insurance policy wiIl be deducted to arrive at
Insurable Reproduction Cost and Depreciated Insurable
Value.
VI. LAND
A. Marshall and Stevens completed a title survey of land within the
boundaries of the City and market value study of a few years ago.
Based on this study and years of acquisition supplied by the
City, Marshall and Stevens can estimate this original cost at
each parcel. MI.','" AND lI1I!VENB 1N&........aAATED
L
o
o
VI. lAND (continued)
This option will supply values for each parcel. as prescribed by
the G.F.OA
VII. LICENSED VEHICLES. MOBILE EOUIPMENT AND MINOR EOUIPMENT
A Ucensed vehicles, mobile equipment and minor equipment such as
mobile communication equipment should be included in the Fixed
Asset Management System for insurance and accounting purposes as
applicable.
B. Due to the mobility of these assets, they are very difficult to
inventory. For this reason, we will rely on listings provided by
the City. We will spot check these lists and we will be
responsible for data entry into the Fixed Asset Management
System.
vm. REPORTS
A Three complete sets of the original report will be furnished to
the City, consisting of:
1. An appraisal certification specifying the date and purpose
of our report.
2. A general description of the assets included, techniques
used to gather data and prepare reports and definitions of
the terminology and codes used m the reports.
3. A summary of the insurable values of included assets by
building location and in total for the City showing:
a. Reproduction Cost New
b. Insurable Reproduction Cost
c. Depreciated Reproduction Cost
d. Depreciated Insurable Value
e. Exclusions
4. A computer generated report of assets by Deoartment which
displays for each asset or group of assets:
a. BUilDINGS. IMPROVEMENTS OTHER THAN BUILDINGS.
MACHINERY AND EQUIPMENT
1. City
2. Site Designation
MAAlIH,,1 AND lI1EVEN8lNCGllf DilATED
o
o
VIII. ~ORTS (continued)
3. Building No.
4. Depanment
5. Fund
6. Oass Code
7. Asset Description
(Model No., Serial No.,Manufacturer when available
on asset)
8. Asset No. (Computer Assigned)
9. Quantity
10. Acquisition Year
11. Estimated Useful Life
12. Replacement Year
13. Reproduction Cost New
14. Original Cost
15. Unrecovered Cost
16. Current Year Depreciation
17. Account
b. LAND (as provided)
1. Site
2. Assessor's Parcel No.
3. Description - Size, Lot, Block. Tract
4. Use Oassification
5. Acquisition Date
6. Original Cost
7. Asset Number
8. Account
9. Department
MAl8IA" AND STEVENB lNI;illL DAATED
M_
'"
o
o
VllI. REPORTS (coDtiDued)
c. A magnetic tape or diskettes containing a copy of our
inventory can be supplied as pan of this assignment.
IX. "fEE AND DF.UVERY
A. Our fees for services as described above are as follows:
Buildin~ Site Imorovements and Contents
Fixed Asset Inventory
Property Records Manual
Land
Tags (25,000)
$41,000
$ 3,000
$3,000
$ 3,500
This fee includes professional services rendered, production and
processing, and travel and living expettses. The fee would be payable
by the City as statements are submitted durin~ the course of the
engagement. Approximately 80% of the fee WIll be billed prior to
delivery of the reports. with the balance due after delivery.
B. This fee is guaranteed for a period of 90 days. Beyond this
point we reserve the right to revise the fee based upon
escalating costs of personnel. travel and living expenses.
x.
GF..NERAL
A.
All field notes and working papers prepared as a part of this
engagement will remain on file with Marshall and Stevetts for a
period of five years after delivery of our reports. They will be
available for reference should the City be challenged to
substantiate an insurance claim or if needed in an audit of
property accounts.
B. A reconciliation will not be made between the results of this
project and existing financial statements of the City due to the
prior lack of recording retirements and the possibility of
unrecorded additional through the years.
C. After the Master File of Asset Data has been compiled. Marshall
and Stevens' Computer Center could supply a variety of special
purpose detailed or summary reports which could be obtained in
advance as required.
Typical Master File Data would include:
1. Location Data
*Site
*Building
* Department
MAA8lIJUJ. ANDSTEVENB.~ IIIATED
1IJ
o
o
X. G~ (continued)
2. Descriptive Data
· Asset Number
· Asset Oass
· Asset Description
3. Financial Data
.Fund
· Account
Quantity
Acquisition Cost
· Anticipated R~~acement Year
Reproduction t New
Insurable Reproduction Cost
Depreciated Reproduction Cost
Depreciated Insurable Value
Depreciation Reserve
Unrecovered Cost
Current Year Depreciation
D. All records, costs and values will be prepared as of a current
date.
XL ANNUAL VALUATION SERVICE AND REPORTS
A While the initial service proposed herein will provide an
up-to-date property accounting record and valuation of the
included assets as of a specific date, they become inaccurate
unless the original data is kept current.
B. The Annual Valuation Service keeps your reports up-to-date on an
annual basis.
1. PropertY Accountimz Records
Building and equipment changes. including additions.
retirements and transfers are reflected in the annually
updated property accounting reports. Current depreciation
changes are calculated for Enterprise and Internal Service
Funds.
2. Insurance Records
Fluctuations in Reproduction Cost New of property in
existence plus the efforts of additions, retirements and
transfers are calculated to indicate the proper amount of
insurance coverage required. Accurate records provide a
basis for proof of loss.
MNB~J\' L AND ll'TEVEN81'tK. ...JRATED
IS-
o
o
XI. ANNUAL VALUATION SERVICE AND REPORTS
C. The Annual Valuation Service is a cooperative service. City
personnel will provide us with the details of additions.
retirements and transfers on forms which we will supply, along
with an Instruction Manual. Marshall and Stevens will process'
this data to provide updated annual reports similar to the
initial reports.
XII. ACCEPTANCE
This proposal is submitted in duplicate. You may signify your
acceptance by endorsing one copy and returning it to my attention.
The assignment will be scheduled and you will be contacted by our
Project Manager within a timely period.
Thank you for the opportunity to present this proposal to the City of San
Bernardmo.
We look forward to working with you in this important project.
Very truly yours.
MARSHAll.. AND STEVENS INCO ORATED
/k.~
DONALD B. McDOU
Valuation Consultant
Government Services
DBM:dmz
SANBERNA:D
ACCEPTED BY:CI1Y OF SAN BERNARDINO
Signature:
Typed Name:
Title:
Date:
MAIB IALI- AND STEVENS INCQAI>OAATED
..L
o
o
SPECIFICATIONS FOR MARSHALL AND STEVENS
PROPER1Y RECORD SERVICE
I. MARSHALL AND STEVENS INCORPORATED agrees to furnish the following
services to: City of San Bernardino
A. ANNUAL SERVICE: At annual intervals, as of the close of your
fisca1 year.
ADDmONSREPORT
TRANSFER REPORT
DELETION REPORT
DEPARTMENT WITHIN FUND SUMMARY
COST
DEPRECIATION RESERVE
UNRECOVERED COST
CURRENT YEAR DEPRECIATION
ACCOUNT WITIIIN FUND SUMMARY
COST
DEPRECIATION RESERVE
UNRECOVERED COST
CURRENT YEAR DEPRECIATION
DET~TT F.T) PROPERTY LEDGER
INSURANCE SUMMARY
The reports will be processed, based upon:
1.
The initial property record report of the assets prepared by
Marshall and Stevens.
2.
Subsequent data regarding additions, retirements. transfers
or other changes to the property, submitted by you.
Reporting forms and instructions will be provided by
Marshall and Stevens.
(Changes and/or additions in excess of 10% of the total cost
of the property in anyone year must be verified by Marshall
and Stevens' personnel. Time requirements for field
verifications will be billable at standard per diem rates
plus expenses, in addition to the basic retainer fee.)
MAlBI,." AND snvENBlNCOAPOAATED
o
o
SPECIFICATIONS FOR MARSHALL AND STEVENS
PROPERlY RECORD SERVICE
(Continued)
3. Analysis and application of price adjustment and
depreciation factors for insurance purposes.
B. CASUALTY LOSS SERVICE: In the event of a casualty loss.
assistance will be rendered to establish a basis for a "Proof of
Loss" claim including:
1. Consultation regarding any reports that may be required.
2. Preparation of a report covering the "loss area" providing
insurable values as of the loss date; and/or if required.
furnish a revised summary of all property covered by this
service agreement.
3. Reasonable consultation with adjustors in valuation
matters. If prolonged consultation with adjustors or court
testimony is required. a fee will be charged based upon our
standard per diems, plus expenses.
II. RETAINER FEE: The retainer fee, payable annually to Marshall and
Stevens, will be $4,500 of the original appraisal fees. The retainer
fee will be payable one year in advance of the report date and it will
cover all standard services and report processing described herein.
III. ADJUSTMENT: This agreement may be discontinued or service and fee
adjustments made at annual intervals upon written notice to either
party.
MAfBlJIlI ANDSTEVENBINCClRPOAATm
o
o
ADDENDUM
A
In your RFP there were several issues which we feel are imponant to you.
While these issues are addressed in our proposal. they are given special
consideration in this section of our proposal.
Marshall and Stevens is a stable, profitable and growing firm. We have been
supplying services to Cities since 1932. Our original MSFAMS software was
the basis for GFOA (then MFOA) fixed assets requirements. Our fixed asset
surveys are still an integral part of the "Certificate of Excellence."
Manoower
Ms. O'Neil's qualifications are attached and she has personally worked with
the Cities of Oxnard and Palmdale, both referenced as clients of ours.
Ms. O'Neil's staff consists of over a dozen public sector specialists. To
supply all of their professional qualifications would be voluminous
EDP
The qualification of Ms. Mary Lynn Pointier is also enclosed.
Ms. Pointier is our Corporate Director and Vice President of Management
Information Systems and has designed fixed asset systems for both PCS and
mainframes. She is familiar with most all of the current commercially
available fixed asset software packages.
Our corporate data processing center is in Los Angeles.
We have no problems meeting your insurance requirement.
Comoanv Exoerience
Arlene O'Neil and I have been working at Marshall and Stevens Incorporated
as a team since 1984 and have proved services to hundreds of public
entities. This element of stability is one of Marshall and Stevens'
greatest strength. We have not changed names or companies. We have the
staff. all full-time employees, to do this job. We will be there for the
City of El Segundo five or ten years from now, should you need our
assistance to support a loss or update your inventory.
The references attached are all for fixed asset inventories, all with
parameters similar to yours.
Uyou should have any questions, please give me a call at (213) 385-1515.
M".Ull' ANDSTmIENBlNCCln ORATED
o
o
~CES
City of Oxnard
City of Santa Monica
City of Palmdale
City of BarstoW
City of Culver City
Orlando Capulong
Louise Baker
Bill Ramsey
Evelyn Randel
Don Perlick
Additionally, we have previously provided the following services to the City
of San Bernardino.
1. Determination of Original Cost on all city owned construction.
2. Valuation of all construction for insurance purposes.
3. Valuation and identification of City owned land, we discovered over
200 parcels, many unknown to the City.
~""""" AND STEVENB 1NC.1 FORATED
o
o
ADDENDUM
B
All of the senior and middle level management involved in this project have
been employed by Marshall and Stevens for five or more years.
The qualifications of these senior staff are attached.
Certificates of Insurance for both Workers Compensation and Errors and
Omissions will be supplied upon authorization for Marshall and Stevens to
proceed, we have in the past supplied this information to your City's Risk
Manager.
M'\RSIII'" AND STEVENBINo.i.ll r llRATED
~
o
o
ADDENDUM
C
In reviewing your R.F.P, there are several questions which we have answered
below, while the answers are contained throughout the body of our proposal
it seemed appropriate to summarize them here.
1. We will supply a special report to meet your insurance
requirements.
2. We can work with Dames and Moore to meet specific requirements for
a Seismic Loss Study, saving money for your City.
3. Our update fees will not increase by more than 10% over the next
six years unless major additions or a reappraisal is needed.
4. Marshall and Stevens provides and produces our own tags, there will
be no problem in delivery or quality control.
MlIA8....... AND 5l'EIIENlIINCCIAPORATm
o
?ROPERTY SCHEDULE C:~Y OF SAN BERNADINO
Downtown Center
DESCRIPTION
CITY HALL
CONVENTION CENTER
DOWNTOWN GARAGE
POLICE HEADQUARTERS
SENIOR CITIZENS BLOG.
CENTRAL LIBRARY
CENTRAL CITY PARKING
CENTRAL MALL
City Yard
DESCRIPTION
BLOG. flOO
BLOG. UOl
BLOG. U02
BLOG. UOJ
BLOG. ;1114
BLOG. U1J
BLOG. Ul1
BLOG. U04
BLOG. nOS
BLOG. U06
BLOG. n07
BLOG. n09
BLOG. n08
COVERED STORAGE
BLOG. '1110
BLOG. U12
BLOG. ;1115
BLDG. '1116
BLOG. n18
BLOG. U19
o
PROPERTY SCHEDUU :::Y 0 SAN 3ERNAOrNO
Cult~ral Can~er
DESCRIPTION
CUL'l'URAL CENTER
ANNEX
o
Center For IndiViduals With Disabilities
DESCRIPTION
MULTI-PURPOSE BLDG.
NORTH NORTON BLDG.
Animal Control
DESCRIPTION
OFFICES
FEMALE KENNEL
FELINE
KENNEL
KENNEL
City cemetery
DESCRIPTION
TOOL ROOM
LUNCH/RESTROOM
:?ROPERTY SCHEDt:U
-.-"f
--- .
OSAN BERNADINO
OFFICE
Villasenor Library
DESCRIPTION
LIBRARY
Fire Station n
DESCRIPTION
FIRE STATION
Fire station #2
DESCRIPTION
FIRE STATION
Fire station #3
DESCRIPTION
FIRE STATION
o
?ROPERT'! SCHEDUU: ::-:-C SAN aERNADI~IO
Fire Station :f4
DESCRIPTION
FIRE STATION
DRILL TOWER
Fire Station ,5
DESCRIPTION
FIRE STATION
Fire Station #6
DESCRIPTION
FIRE STATION
Fire Sta1:ion #7
DESCRIPTION
FIRE STATION
SITE TOTALS
o
rROPERl'Y SCEEr::t::.z :::..: 0 SAN BERNADINO
Fire Station #8
DESCRIPTION
FIRE STATION
Fire Station #9
DESCRIPTION
FIRE STATION
Fire Station #10
DESCRIPTION
FIRE STATION
Search .. Rescue
DESCRIPTION
SEARCH .. RESCUE
Comm. Maintenance
o
?ROPERTY SCHEDULE C:':''! 0 SAN BERNADINO
o
DESCRIPTION
COKM. MAINTENANCE
F. D. MAINTENANCE
Wildwood Park
DESCRIPTION
MELTON CONCESSION
CONCESSION/ANNOUNCERS
RESTROOM
PICNIC SHELTER/STORAGE
RESTROOM
DOn CONCESSION
Don RESTROOM
Harrison canyon Park
DESCRIPTION
MAINTENANCE BLOG.
Horine Park
DESCRIPTION
RESTROOM
b"OP"'''T'' =c"''''''''!--'''
r'-" -~ - - ....--....-
---"
CAl' 3ERNADI~IO
Patton Farm Park
DESCRIPTION
BARN H
BARN '* 2
BARN :13
BARN :i4
Perris~ Hill Park
DESCRIPTION
POOL BLDG.
CERAMICS
PUMP to BOILER
CONCESSION
STORAGE
RESTROOM
ROOSEVELT BOWL
RESTROOM/STORAGE
TENNIS PRO SHOP
CODDINGTON LIBRARY
HORSESHOE
PREVENTION
AGAPE HOUSE
PISTOL RANGE
RANGE STORAGE
FISCALINI FIELD
FIELD CLUBHOUSE
Blair Park
DESCRIPTION
o
!PROPERTY SCHEC~LZ =:~~c:> S~~ 3ERNADI~O
o
RESTROOM
ELECTRICAL BLDG.
CONCESSION/ROOM
J'AHNZ ANNOUNCERS
BARTHA ANNOUNCERS
ANNOUNCERS BOOTH
Delmann Heights Park
DESCRIPTION
NEIGHBORHOOD CENTER
POOL BLDG.
CONCESSION/RESTROOM
Hudson Park
DESCRIPTION
RESTROOM
Anne Shirrels Park
Site 28
DESCRIPTION
RESTROOM
RESTROOM/CONCESSION
Nicholson Park
PROPERTY 5~~EDULZ ~:~Y
caAN 3ERNADI~O
o
DESCRIPTION
RESTROOM
ANNOUNCERS/CONCESSION
FORCE FIELD CONCESSION
CLUB HOUSE
Seccombe Lake Park
DESCRIPTION
IRS BLOG.
CONCESSION/RESTROOM
GAZEBO
PUMPHOUSE
ELECTRICAL BLDG.
Meadowbrook Park
DESCRIPTION
HERNANDEZ COHN. CENTER
RESTROOM
Nunez Park
DESCRIPTION
COHN. CENTER
RESTROOM
~ROPERTY SCHEDULE
I
--.-.,
'-.....
OSAN aERNADI~IO
RESTROOM/CONCESSION
SNACK BAR
RESTROOM/STORAGE
Encantc Park
DESC1UPTION
BOY I S CLUB
RESTROOM/CONCESSION
SCORERS
Lytle Creek Park
DESCRIPTION
COMMUNITY CENTER
STORAGE
RESTROOM
RESTROOM
STORAGE
Newark Park
DESCRIPTION
CONCESSION
STORAGE
o
~.'"'P""RT'I ",cu-l"IUL ~.-'I 0 "'." ~"'''''AD''''IO
:,:\.. _. _ _ ..J:.... ;;: __ _. _,,,, ::l~, ....
o
Jel 7alleJo Recreae:on Area
DESCRIPTION
ANNOUNCERS BOOTH
RESTROOM
Del Rosa Little Laaqua
DESCRIPTION
CONCESSION/ROOM
STORAGE
Highland Baseball Park
DESCRIPTION
NO. RESTROOM/CONCESSION
NO. SCORES #l
NO. SCORES #2
SO. RESTROOM/CONCESSION
SO. SCORES #3
SO. SCORES #4
SO. ANNOUNCERS
(HUCKABAA)
Guadalupe Field
DESCRIPTION
?ROPERTY SCHEDUU: :::,y OSAN BERNADINO
o
CONCESSION/RESTROOM
Winstead Park
DESCRIPTION
CONCESSION
Palm Field
DESCRIPTION
CONCESSION
Johnson Hall Recreation Center
DESCRIPTION
JOHNSON HALL
Meadowbrook Recreation Center
DESCRIPTION
BOXING CENTER
RESTROOM
PF.OPERTY SCHEDULE ::::':''! 0 SAN BERNADINO
Mill Canter
DESCRIPTION
ADMINISTRATION
CAFETERIA
CLASSROOM
KINDERGARTEN
CLASSROOM
RECREATION CENTER
STORAGE
TRANSFORMER
POOL SLOG.
SITE TOTALS
Neiqhborly Service.
DESCRIPTION
CLASSROOM SLOG. n
CLASSROOM/RESTROOM
BLDG. #2
Junior Foottlall
DESCRIPTION
RESTROOM/DRESSING
o
Garaen Paper - 181 S. G Street
\PROPERTY SCHEDULE
....","'
----
JOA.'l BERNADINO
o
DESCRIPTION
LIBRARY
Patton Park
DESCRIPTION
RESTROOM
senior Citizens Center - 780 E. 21st S
DESCRIPTION
SENIOR CITIZENS CENTER
sturgis Auditorium
DESCRIPTION
AUDITORIUM
GAZESO
Fire station - 450 Vander~uilt~ay
DESCRIPTION
e>ROPERTY SCHEDULE :::"! 0 SAN BERNADINO
o
DESCRIPTION
WAREHOUSE
OFFICE
Gallo Flowers - lS05 Waterman
DESCRIPTION
RENTAL STORE
Golaen Valley Medical supply
DESCRIPTION
FORMER FIRE STATION
Employment & Training
DESCRIPTION
OFFICES
Rowe Library
P~O?ERTY SCHEDULE ::~Y<:5 SAN BERNADINO
o
FIRE STATION
La Plaza Park
DESCRIPTION
RESTROOM
PERGOLA