GENERAL SERVICES ADMINISTRATION

Federal Supply Service

Authorized Federal Supply Schedule Price List

On-line access to contract ordering information, terms and conditions,
up-to-date pricing, and the option to create an electronic delivery
order are available through GSA *Advantage!*, a menu‑driven database
system. The INTERNET address for GSA *Advantage!* is: GSAAdvantage.gov.

Schedule Title: Financial and Business Solutions

FSC Group: 520

> Contract Number: GS-23F-0029J *\
> *

For more information on ordering from Federal Supply Schedules click on
the FSS Schedules at fss.gsa.gov.

> Contract Period: December 22, 1998 -- December 31, 2012
>
> Contractor Name: Carmichael, Brasher, Tuvell & Company
>
> Certified Public Accountants
>
> Address: 1647 Mount Vernon Road
>
> Atlanta, Georgia 30338
>
> Phone Number: 678-443-9200
>
> Fax Number: 678-443-9001
>
> Web site: www.cbtcpa.com
>
> Contact for contract administration: Ben Carmichael Jr., CPA, CGFM
>
> Business size: We meet the definition of a small business.

Prices Shown Herein are Net (discount deducted)

> Supplement #3
>
> Date: Effective January 1, 2008
>
> CUSTOMER INFORMATION PAGE

1a. Special Item Numbers (SINs)

> 520-7 Financial and Performance Audits (\*)
>
> 520-8 Complementary Audit Services (\*)
>
> 520-11 Accounting Services (\*)
>
> 520-12 Budgeting Services (\*)
>
> 520-13 Complimentary Financial Management Services (\*)
>
> 520-14 Audit and Financial Training Services (\*)

1b. Unit Price

(\*) Hourly Rates for Above SINs

  ---------- --------- ---------- ---------- ---------- ---------- ----------
             2007      2008       2009       2010       2011       2012

  Partner    96.91     99.82      102.81     105.89     109.07     112.34

  Manager    85.27     87.83      90.46      93.17      95.97      98.85

  Senior     64.60     66.54      68.54      70.60      72.72      74.90

  Staff      60.74     62.56      64.44      66.37      68.36      70.41
  ---------- --------- ---------- ---------- ---------- ---------- ----------

Prices are current as of November 7, 2007. Prices increase 3% per year.

1c. Labor Category Descriptions

-   **Partners** are required to have the following qualifications:
    Required to be a CPA, licensed by the appropriate state licensing
    authority and be in good standing with the AICPA, state boards, etc.
    The minimum educational experience includes: (a) a bachelor degree
    in accounting or business (b) having a minimum of seven years
    general audit, accounting or IT experience and three years
    governmental audit, accounting or IT experience and (c) having the
    requisite number of governmental and professionally required CPE
    credits. The responsibilities of this level include final conduct of
    engagements and full responsibility for the work performed including
    overall project management and final report review.

-   **Managers** are required to have the following qualifications:
    Required to be a CPA, licensed by the appropriate state licensing
    authority and be in good standing with the AICPA, state boards, etc.
    The minimum educational experience includes: (a) a bachelor degree
    in accounting or business (b) having a minimum of five years general
    audit, accounting or IT experience and two years governmental audit,
    accounting or IT experience and (c) having the requisite number of
    governmental and professionally required CPE credits. The
    responsibilities of this level include review of audit documentation
    and resulting reports, discussing audit results with clients,
    directing senior and staff auditors, reviewing and approving audit
    work plans including the audit documentation prepared by senior and
    staff auditors, ensuring overall completion of all necessary audit
    procedures and keeping the Partner abreast of the audits progress.

-   **Seniors** are required to have the following qualifications:
    Required to be a CPA or CPA candidate, and if licensed, licensed by
    the appropriate state licensing authority and in good standing with
    the AICPA, state boards, etc. The minimum educational experience
    includes: (a) a bachelor degree in accounting or business (b) having
    a minimum of three years general audit, accounting or IT experience
    and one year governmental audit, accounting or IT experience and (c)
    having the requisite number of governmental and professionally
    required CPE credits. The responsibilities of this level include
    independently conducting a major segment of the audit, instructing,
    directing and reviewing the work of staff auditors, and keeping the
    Manager or Partner abreast of the audits progress.

-   **Staffers** are required to have the following qualifications:
    Required to be a CPA or CPA candidate, and if licensed, licensed by
    the appropriate state licensing authority and in good standing with
    the AICPA, state boards, etc. The minimum educational experience
    includes: (a) a bachelor degree in accounting or business (b) having
    the requisite number of governmental and professionally required CPE
    credits. The responsibilities of this level include performing the
    specific audit procedures assigned by the Senior, Manager or Partner
    of the audit and keeping the Senior, Manager or Partner abreast of
    their progress.

2.  Maximum order: \$1,000,000

3.  Minimum order: \$300.00

4.  Geographic coverage (delivery area): Domestic delivery, Fifty (50)
    states and territories.

5.  Point(s) of production (city, county, and state or foreign country):
    All services will originate from DeKalb County, Atlanta, Georgia.
    Travel will originate from Atlanta when required. Services will be
    performed on location as necessary.

6.  Discount from list prices or statement of net price: Not applicable.
    The above rates are net price rates.

7.  Quantity discounts: Not applicable. We do not offer quantity
    discounts.

8.  Prompt payment terms: Not applicable. We do not offer a discount for
    prompt payment.

9a. Notification that Government purchase cards are accepted at or below
the micro-purchase threshold. Yes, Government Purchase Cards are
accepted below the micro purchase threshold.

9b. Notification whether Government purchase cards are accepted or not
accepted above the micro-purchase threshold. Yes, Government Purchase
Cards are accepted above the micro purchase threshold.

10\. Foreign items: Not applicable.

11a. Time of delivery: Work may commence within five days following the
issuance of a task order.

11b. Expedited delivery: Items available for expedited delivery are
noted in this price list. Expedited services may be available upon
request.

11c. Overnight and 2-day delivery: Overnight and 2-day delivery of audit
deliverables are available upon request.

11d. Urgent requirements: When the contract delivery period does not
meet your bona fide urgent delivery requirements, you are encouraged, if
time permits, to contact us to obtain accelerated delivery.

12. F.O.B. point(s): Destination.

13a. Ordering address(es): Carmichael, Brasher, Tuvell & Company

ATTN: Ben Carmichael

1647 Mount Vernon Road

Atlanta, GA 30338

13b. Ordering procedures: For supplies and services, the ordering
procedures, information on blanket purchase agreements (BPA's), and a
sample BPA can be found at the GSA/FSS schedule homepage
(fss.gsa.gov/schedules).

14\. Payment address: Carmichael, Brasher, Tuvell & Company

1647 Mount Vernon Road

Atlanta, GA 30338

15\. Warranty provision: Not applicable.

16\. Export packing charges: Not applicable.

17\. Terms and conditions of Government purchase card acceptance (any
thresholds above the micro-purchase level). The Government Purchase Card
is accepted without limitation.

18\. Terms and conditions of rental maintenance, and repair -- Not
applicable.

19\. Terms and conditions of installation -- Not applicable.

20. Terms and conditions of repair parts -- Not applicable.

20a. Terms and conditions for any other services -- Purchaser shall make
arrangements for work space in organization under audit. Purchaser shall
obtain workpapers of prior audit for our review, if applicable. Travel
costs will be charged based on travel from Atlanta, Georgia.

21\. List of service and distribution points -- All service work is
originated from Atlanta, Georgia. Travel costs will be charged based on
travel from Atlanta, Georgia. See our website at www.cbtcpa.com for our
audit experience.

22\. List of participating dealers -- Not applicable.

23. Preventative maintenance -- Not applicable.

24a. Special attributes such as environmental attributes: Not
applicable.

24b. Not applicable.

25\. Data Universal Number System (DUNS) number: 18-51-1491.

26\. Notification regarding registration in Central Contractor
Registration (CCR) database: Registered. Registration valid to
07/05/2008.

Project Officer:

We are providing you with our Federal Supply Service Authorized Price
List, which includes the types of auditing services we provide. We are
approved to provide financial services under FSC Group 520, Financial
and Business Solutions. We encourage you to visit our website at
www.cbtcpa.com to review our experience and qualifications to perform
government auditing, accounting and IT services. We have extensive
experience in performing work for federal agencies.

We are excited to be involved with the simplified ordering procedures
available under General Service Administration\'s (GSA\'s) Multiple
Award Schedule Program for Financial Services, which can make procuring
financial services as easy as purchasing a computer.

Our website links you to information on the GSA website on procuring
audit, accounting and IT services. We even accept the government
commercial credit card.

We welcome the opportunity to discuss your federal agencies\' needs or
the specialized needs of your department. Please contact me directly at
678-443-9200 (ext. 233) or via e-mail at
[[bcarmichael@cbtcpa.com]{.underline}](mailto:bcarmichael@cbtcpa.com).

Sincerely,

Ben Carmichael Jr., CPA, CGFM

Carmichael, Brasher, Tuvell & Company

Certified Public Accountants

678-443-9200

Facsimile: 678-443-9001

[[www.cbtcpa.com]{.underline}](http://www.cbtcpa.com/)