Contractor Proposal Format
Contractor Proposal Format

The Audit Process
The Audit Process
Four Distinctive Phases:
1. Planning
An announcement letter is sent to the department/unit informing them of the audit project. This letter will provide details on the timeframe and the name of the managing auditor and auditing team assigned to the project.
The managing auditor will interview key personnel in the department to learn more about the operations.
The Objectives and Scope Document is prepared and presented to management as a contract for the work to be performed. This document will outline the objectives and parameters of the audit project.
2. Field Work
Auditors schedule times to interview individuals responsible for maintaining and preparing financial and operational reports.
Analytical audit techniques are used to test, analyze, interpret and corroborate documentation of controls.
Regular update meetings are scheduled during field work to communicate progress to date and to discuss potential findings.
3. Communication of Results
The distribution list for the audit report is included on the Objective and Scope Document Report. University Audits are confidential and go only to those people who need to know.
The results of the draft audit, findings and recommendations, are submitted to management for discussion in draft report at an “exit meeting”. A 10-day comment period is used by the auditors to allow the department to respond in writing to facts and recommended actions in the report.
The final report goes to the managers of the area, their supervisors and for school related reports, to the Financial Dean of the school. In addition, the Vice President of Finance and the Partner at PricewaterhouseCoopers, LLP assigned to the University account receives the report.
4. Follow Up
Significant issues in a final audit report could warrant a Post Audit Review (PAR) at a later date.
Post Audit Reviews are usually conducted within 18 months of the full audit and the results are published in a written report.
Types of Audits and Reviews:
- Financial Audit
A historically oriented, independent evaluation performed for the purpose of attesting to the fairness, accuracy, and reliability of financial data. CSULB’s external auditors, KPMG, perform this type of review. CSULB’s Director of Financial Reporting coordinates the work of these auditors on our campus.
- Operational Audit
A future-oriented, systematic, and independent evaluation of organizational activities. Financial data may be used, but the primary sources of evidence are the operational policies and achievements related to organizational objectives. Internal controls and efficiencies may be evaluated during this type of review.
- Department Review
A current period analysis of administrative functions, to evaluate the adequacy of controls, safeguarding of assets, efficient use of resources, compliance with related laws, regulations and University policy and integrity of financial information.
- Information Systems (IS) Audit
There are three basic kinds of IS Audits that may be performed:
- General Controls Review
A review of the controls which govern the development, operation, maintenance, and security of application systems in a particular environment. This type of audit might involve reviewing a data center, an operating system, a security software tool, or processes and procedures (such as the procedure for controlling production program changes), etc.
- Application Controls Review
A review of controls for a specific application system. This would involve an examination of the controls over the input, processing, and output of system data. Data communications issues, program and data security, system change control, and data quality issues are also considered.
- System Development Review
A review of the development of a new application system. This involves an evaluation of the development process as well as the product. Consideration is also given to the general controls over a new application, particularly if a new operating environment or technical platform will be used.
- Integrated Audit
This is a combination of an operational audit, department review, and IS audit application controls review. This type of review allows for a very comprehensive examination of a functional operation within the University.
- Investigative Audit
This is an audit that takes place as a result of a report of unusual or suspicious activity on the part of an individual or a department. It is usually focused on specific aspects of the work of a department or individual. All members of the campus community are invited to report suspicions of improper activity to the Director of Internal Auditing Services on a confidential basis. Her direct number is 985-2547.
- Follow-up Audit
These are audits conducted approximately six months after an internal or external audit report has been issued. They are designed to evaluate corrective action that has been taken on the audit issues reported in the original report. When these follow-up audits are done on external auditors’ reports, the results of the follow-up may be reported to those external auditors.
Ø Performance Audits
Performance audits, which include economy and efficiency and program audits, are designed to provide an independent assessment of the performance of a governmental entity, program, activity, or function to improve public accountability and to facilitate decision making by parties responsible for overseeing or initiating corrective action.
Project Turn over Audit Questionnaire Sample Format:
Project Turn Over Auditing Questionnaire
Question #
Possible Score
Question
Project Management
1
3
Does the proposal clearly cover the scope of work (deliverables quantified, basis of estimate identified) [ISO 9001:2000 7.2.1, 7.2.2]
2
3
Does the proposal list all deliverables based on the scope of work and associated client specifications [ISO 9001:2000 7.2.1, 7.2.3]
3
3
Are safety requirements identified in the proposal or in the contract. [ISO 9001:2000 7.1]
4
1
Is there a protocol for hand-over of the project from Sales to operations? [ISO 9001:2000 7.1, 7.2]
5
1
Does the PO reflect an identifiable set of the billing milestones/pricing.
6
3
Was the booking Percentage Of Completion (PoC) document completed properly reflecting the actual contract?
7
1
Does PM understand what he/she to committing to when signing off on the PoC?
8
3
Did the proposal / contract specify a change management process?
9
3
Did the proposal / contract have specific acceptance criteria?
10
3
Does the proposal describe the scope of work, can you tell what is to be done ? [ISO 9001:2000 7.2.1, 7.2.2]
11
3
Was the proposal responsive to the clients requirements? [ISO 9001:2000 7.2.1, 7.2.2]
12
1
Is there evidence that the Request for quotation of unreleased product followed? [ISO 9001:2000 7.2.2, 7.2.3]
13
3
If the proposal is offering new/unreleased products is there evidence that the proposed solution was reviewed by technically qualified personnel? [ISO 9001:2000 7.3.1, 7.3.4]
14
3
Did the proposal include a list of items or activities that are not included (not handling of hazardous material, disposal of material, etc.)
15
1
If there were commercial or contractual issues was Commercial Manaer or Contracts manager, being involved in resolution issues prior commencing of the kick-off meeting.
16
1
Does the PO/Contract cite the Proposal as the basis for the scope of work
Total Raw
Question #
Possible Score
Question
Project Controls
1
3
Does the proposal/ contract identify measurement and controls requirements? [ISO 9001:2000 7.1, 7.2.3]
2
3
Does the proposal / contract identify project reporting requirements? [ISO 9001:2000 7.1, 7.2.3]
3
3
Was estimating tool with quantified deliverables used for the estimate? [ISO 9001:2000 7.1, 7.2.1, 7.2.3]
4
3
Does the estimate reflect the work and deliverables that are defined by the proposal? [ISO 9001:2000 7.1, 7.2.1, 7.2.2]
5
3
Does the estimate package include a comprehensive list of third party materials and/or sub-contracts? [ISO 9001:2000 7.2.1, 7.2.2]
6
3
Were the third party material quotes used in the estimate as the cost basis?
7
3
Does the estimate package include the vendor and/or subcontractor quotes?
8
1
Were there any specific logistic/transportation issues and were they costed in the estimate? (Could include vehicle access / weight restrictions to job site)
9
1
Does the PO/Contract cite the Proposal as the basis for the scope of work
10
3
Has the project been estimated consistent with the Technical and commercial aspects of the contract
11
1
Did the proposal include new product/Software releases were they identified in the PoC? [ISO 9001:2000 7.2.2]
12
1
Did the project team review the management and engineering estimate after receiving booking package?
13
3
Are extended warranty provisions in the original PoC submission?
14
1
Are all pricing requirements available (i.e. material mark-ups, discounts, labor rates, sub-contract mark-ups, allowances vs. unit, Transportation &Logistics & freight)
15
0
0
Total Raw
Question #
Possible Score
Question
Finance
1
3
Does the booking package reflect the proposal, estimate, margin, Revenue and Cost
2
1
Was transfer price costed properly in the PoC? (validate mark up rate)
3
1
If there are special billing requirements is the project team aware of them??
4
3
Are the billing events clearly defined.
5
3
If the contract allows any rights for the customer to audit is the project team aware of them?
6
3
Is there evidence that cost assumptions related to proposal being clearly defined and quantified?
7
3
Does the initial budget have sufficient reserve for warranty, both standard and extended?
8
3
Are risk and opportunities clearly defined and quantified in PoC?
9
1
Before submitting the proposal, did it go through proper approval process? (PoC)
10
1
Did finance approve special billing arrangement if there is any?
11
3
Was Supply Management involved in the estimating process per policy relative to third party content?
12
1
Are client preferred or sole source vendors identified and were third party estimates based on the use of those vendors
Total Raw
# of Questions
Scores by Discipline
PM
PCO
Finance
Health, Safety and Environment Questionnaire Sample Format:
HEALTH SAFETY AND ENVIRONMENT QUESTIONNAIRE
Question #
Possible Score
Question
Project Management
1
3
Is there evidence that Safety is an integral part of the management of the project? [ISO 9001:2000 6.4]
2
3
Is there evidence that HSE reviewed the safety records of any sub-contractors.
3
1
Have the requirements for project safety been identified and passed on to sub-contractors
4
1
Are employees aware that there is an occupational health and safety policy authorized by management that clearly states overall health and safety objectives and a commitment to improving health and safety performance?
5
1
Are there processes for the ongoing identification of hazards, the implementation of necessary control measures?
6
1
Has the project documented occupational health and safety objectives and is the project on plan to meet these goals ?
7
1
Are the project team members aware what their responsibilities are for safety on the project?
8
3
How has the project manager assessed whether all personnel are competent to perform tasks that may impact
HSE on the project ?
9
1
Are there processes for ensuring that pertinent HSE information is communicated to and from employees, the client, subcontractors and other interested parties?
10
1
Does the project maintain a site-specific safety plan ?
11
1
Has the project established an emergency preparedness plan?
12
3
Are the processes being followed for assessing safety and hazards?
13
3
Does the project’s management review the HSE system to ensure its continuing suitability, adequacy and effectiveness? (Is there evidence of a process to regularly review the HSE policy and determine if the project’s policy is in alignment with current HSE requirements?)
14
3
Were all project team members instructed on Safety? [ISO 9001:2000 6.2.2]
15
3
Was the audit team given a facility orientation without having to ask for one?
16
3
Is there evidence that personnel in the facility are aware of the Near Miss Reporting process? (Do they know where / when and how to report a near miss?)
17
1
Does the project team report safety metrics?
18
1
Are all team members aware of Corporate Safety Policy including numbers to call to report near misses and accidents?
Total Raw
Scores by Discipline
PM
PCO
Finance
Setup and planning Questionnaire Sample Format:
SET UP AND PLANNING QUESTIONNAIRE
Question #
Possible Score
Question
Project Management
1
3
Is a quality plan available for the project? [ISO 9001:2000 7.1]
2
3
Does the Issues/Actions log assign ownership, & dates for open, deadline closure [ISO 9001:2000 7.2.3, 8.5.2, 8.5.3]
3
3
Is there evidence that Issues/Actions have been communicated to client [ISO 9001:2000 7.2.3, 7.3.4, 7.5.4]
4
3
Are the Roles & Responsibilities matrix published and communicated [ISO 9001:2000 7.1]
5
1
Is there a Project Execution Plan for the project?
6
3
Are the appropriate Tools, methods and standards identified in the project plans? [ISO 9001:2000 7.1, 7.2. 1]
7
3
Does the Project Execution Plan describe how the project will be executed [ISO 9001:2000 7.1, 7.3]
8
3
Does the Project Execution Plan include sections addressing Safety, Procurement, Resources, Communications, Roles and Responsibilities, Quality Control, Project Control, Scheduling? [ISO 9001:2000 6.1, 6.2.1, 6.3, 7.1, 7.2.1, 7.2.3]
9
3
Is there evidence that project team reviewed the scope relative to the proposal.
10
3
Does the Project Plan identify where documents and files are to be stored?
11
1
Is there a resource plan for the project?
12
3
Has the Resource Plan been reviewed with functional management [ISO 9001:2000 7.1]
13
3
Have resource skills been appropriately identified? [ISO 9001:2000 7.1]
14
3
Has the PM assigned to the project the required technical and commercial skills ? [ISO 9001:2000 7.1]
15
1
Is there an organization chart for the project?
16
3
Is there a logic driven schedule for the project?
17
3
Is there evidence that the project team uses the schedule as a control tool that is reviewed [ISO 9001:2000 7.1]
18
1
Have sub-contracts been reviewed by Contract Management
19
1
Is Supply Mgt. involved in the set up and planning for projects with 3rd Party/subcontract content?
20
3
Is there a procurement plan?
21
1
Is there evidence that contract Ts&Cs been provided to Supply Mgt.?
22
3
Do the project team members know where to find the Quality Manual, and policies and read them ? [ISO 9001:2000 4.2.1, 4.2.2, 4.2.3]
23
3
Have lessons learned from other related projects been considered in the engineering plan? [ISO 9001:2000 7.3.2]
24
3
Has the Contract Summary been completed?
25
3
Is there evidence of acceptance criteria being communicated and agree with the client.
26
1
Has an evaluation taken place for increase of remote eng content and reduce cost of engineering prior to project start? [ISO 9001:2000 6.2, 7.1]
27
1
Is the schedule based on deliverables?
28
3
Does the schedule include sub-contractor activities?
Total Raw
Question #
Possible Score
Question
Project Controls
1
3
Does the project plan include customer driven Project requirements? (i.e. monthly reports, schedule, etc…)
2
3
Does Project team exhibit an understanding of the scope of work?
3
3
Does Project team exhibit an understanding of the customer PO/Contract?
4
3
Does the resource plan identify resource PoCs within the project plan?
5
3
Is the Resource Plan and Schedule in sync? [ISO 9001:2000 7.1]
6
3
Does the schedule include customer inputs required for completion of Corporate deliverables? [ISO 9001:2000 7.1, 7.2.2, 7.2.3]
7
3
Has the project schedule been reviewed and approved by customer?
8
1
Are supplier lead times incorporated into the schedule.
9
3
Does the Project log reflect review of the reviewed estimate, the baseline in the financial system and the engineering plan [ISO 9001:2000 7.1]
10
1
Even if the project has not been through the first monthly review, are the Executive Summary and Project Summary Info tabs completed in the PoC?
11
1
Is the Invoice Plan consistent with Contract Requirements
12
3
Has the project createda deliverable control matrix consistent with the proposal/contract?
13
3
Does the internal engineering plan require information to control the engineering activities? (e.g.. Scope, hours, input/output documentation, schedule, quality/hse requirements, eng. skills etc.) [ISO 9001:2000 7.1, 7.3]
14
3
Are reviews planned and identified on schedule?
15
1
Do the original Factory Order & FAT dates match the schedule?
16
3
Is there a task code chargeability matrix for the team members?
17
3
Are there records that the Forecast Resource Plan been communicated to the functional organization? [ISO 9001:2000 7.1]
18
3
Does the project track progress against the scope of work quoted?
19
3
Does the project team demonstrate knowledge of the key commercial (consequential damages, dispute resolution, liquidated damages, performance guaranty, warranty requirements) aspects of the contract.
20
3
Has project looked for possible cost saving opportunities by utilizing affiliate labour?
21
1
Does the project make use of project storage by knowledge and solution binders [ISO 9001:2000 7.3.2]
22
1
Does the project team demonstrate knowledge of warranty and/or extended warranty for the contract?
23
3
Is the time associated with design execution in line with the schedule? [ISO 9001:2000 7.2.1, 7.2.2]
24
1
Did invoice milestones change from original proposal/estimate milestones after kick-off meeting?
25
3
Have hardware and software design freeze dates been identified in the schedule?
Total Raw
Question #
Possible Score
Question
Finance
1
3
Does PoC match for original booking and current?
2
3
Are the billing events in the financial system consistent with the project schedule?
3
3
Is the client paying according to the Terms &Conditions of the contract?
4
3
Do cost budget and revenue in financial system match with approved booking PoC?
5
3
Does PoC revenue in financial system match with customer PO?
6
3
Does warranty requirement flow down to suppliers?
7
3
Do other Terms and Conditions(T&Cs) that have financial implication flow down to suppliers?
8
1
Have 3rd Party resource requirements, timing and skills been communicated to Supply Mgt.?
Total Raw
# of Questions
Scores by Discipline
PM
PCO
Finance
Contractor Yard Signs
Contractor Yard Signs
Md Roof Hail Damage Waldorf Maryland
What do you do when someone is stealing your political signs?
We think we know who it is, but aren’t positive. They’ve stolen at least half of my husband’s political signs. We think we know who it is, because my husband was trying to stop a contractor from dumping into wetlands on the next street over. We think it’s his son because he’s friends with another kid on the street behind us and there’s been a sign stolen the last two nights in our neighbors front yard. We have given reports to the police and I saw this morning that our neighbor had the police there, so they had to have noticed it was gone. Any advice on what we could do. I thought about staying out there all night and watching since I don’t believe the police will…but was curious if anyone had any other ideas.
Any cheap cameras I could set up that would work at night too?
Staying out all night with a paintball gun seems like a fun way to find out.
The Price Of High Pressure Cleaning
We have all the yard signs or posters hanging on a telephone pole, that "read House washing $ 79" or perhaps seen "any deck any size $ 99, or another service for an unethical price.
So what is the difference in the $ 99 Service-versus a premium service besides the price? After all, the pressure washing easy and everyone can do it right? Wrong! Those that the company advertising a ridiculously low price have hired more often than not had a bad taste in the mouth left it.
Let's first understand why someone has such a low price. The Most people with the idea of going into business have certain characteristics. They are leaders, they enjoy the people and the community, and they enjoy helping others.
Most serious entrepreneurs not only to jump right into something without first researching the venture, to do a market analysis, writing a business plan and have or can get to start a business with Capitol.
These are just the general basics of going into self-employment. After the examination and advice prepared with others in the industry, the heavy contractor is to begin his plan to action.
The right equipment is purchased, the proper licensing and insurance is in place, be made for the classes provided certification to ensure proper techniques, set aside an advertising budget, set up an office is that personal finance is all is in check, and money put back for lean times.
With all the right elements and keeping the white contractor, that for all about the customer when his company has Prosper. He is ready to provide first class service with exceptional attention to the customer. He know what are his numbers and what they hold responsible for the company profitable enough to stay in business needs.
The contractor provides the incredible low price is probably not even half of these steps. He is the guy who could have just lost his job thinks, or it is easy money be making venture. Its focus is not their long-term fly-by-night. You are not thinking with the costs of insurance, they will get it later, after they profitable have to haggle.
You have not researched and have no business plan, and as a captain of a boat without a map, they are at the mercy of the Sea. They have no plan how to sell value to customers by offering services and outstanding customer service. Your market strategy is to preserve jobs by with a lower price than any of their competitors.
It is one of the most common mistakes new business owners are guilty. It is not only tempting, because it is easier is as a sale of value, but it makes sense to think you can low ball your competition and get all the work.
Their mentality is "hey 20 Dollars per hour is better than I was making. "Some have even go so far as to call upon their competitors and get a potential customer than just a prize, so she can beat. Finally, they will find like this does not, and they begin to feel overwhelmed with all the business expenses. She would have never thought of falling behind to their personal finances. You can not really make sense of what happens because they do not understand the numbers.
All they know is that they are from the sun work up to sun, to fight their downward spiral they are forced to start cutting corners on their services and that is, if the landlord is burned. There are thousands damage of horror stories of unethical business customers outside cleaning homes and properties.
The sad part is, it gives the whole pressure washing industry a bad reputation. By not setting a company with cheap equipment, far from perfect methods and no insurance, the landlord is in disarray and left with a negative Perception of job performance washing.
Please be cautions of the ridiculously low price in any industry, if it sounds too good to be true it probably is too. Note that you are not a Cadillac for a Volkswagen price. Your home is your largest investment so by working with a qualified, professional Exterior cleaning company you can be sure to give you the excellent service you can expect.
Construction Project Task List
Construction Project Task List
American Democracy Project: UCO Deliberates
endorsements endorsements VCReporter VCReporter
What is Project Manager
A project manager is the person responsible for the overall success of the project.
What makes a project manager do?
Having received the mandate project (detailing the reason for the project and expected results) Corporate / Program Management, it is the project leader the task of:
• Decide how the expected outcome can best be achieved
• Creating a business case justification of the proposal
• Create a project plan, including the anticipated budget, schedule and the necessary resources
• Create a project team and ensure that each member of the team and understand it may be presumed project tasks
• Monitor progress of the project, the control deviation from the project plan and provide the Project Board and stakeholders with regular updates
• Anticipate risks and assess the impact of the proposed changes
• Overcoming challenges from day to day
• Deliver the final product, budget, timeframe and quality agreed with the customer at the beginning
What skills has required a project manager?
• Organization Project Manager: the people who ensure that all other is organized to make, is as self-organization of an essential skill.
If you are the type of person to put everything down lists the number of potatoes on your shopping list, Project Management is definitely something for you. If not, you must You learn the project management organizational skills – and fast.
• Communication: as a project manager, you are responsible for ensuring that each know what's going on and what to do.
Are you a good communicator at all levels? Can you explain the basics of the project, the most junior team member must and the next minute chair a meeting with senior representatives from customers and suppliers?
Learning to be a communicative project manager does not mean that You have a natural talker, or the acting skills of Laurence Olivier have – it is much more important that you are responsible communication (who needs to know what are) that you trust in your project management decisions and that you explain these decisions and their impact clearly and concisely to all relevant People.
• Leadership: Project Management, but the people management
It may seem contradictory, but the most important part of the Project Manager Job is not managing the project, but dealing with people.
It is the project team, get your project done. With a number of well-trained, motivated and carefully instructed individuals, you have to be in a position to take on the role of the conductor, as a nanny.
An excellent project guide is someone who knows how to set goals not to fear not the tasks, how to inspire employees with vision and how accurately and provide constructive feedback. A good Guide not only shows interest in staff as project resources, but also as a powerful and important members of the project team.
Contractor Marketing Plan
Contractor Marketing Plan
Utilities to begin the next phase of metro project Harlan – The Harlan Municipal Electric Utilities 2010-2011 reconstruction project is scheduled to begin this week.
How to Write a Consulting Marketing Plan
I need a new job, what do you suggest?
I have an Associates degree in Architectural Technology. I currently work for a general contractor in commercial construction. I live in the south but I am originally from the mid-west. I think some of my not enjoying the job has to do with the personalities of my co-workers. I guess I’m not cut out to be a southern girl. I plan to move back to the mid-west so what type of job do you suggest I look for. Especially because the construction market is down.
Actually I suggest you stay where you are for a while longer. The job market nationwide is down now and it isn’t going to improve for at least 6 months to a year. If you do move without a job you had better have a plan on how you are going to live for a year without income.
Wholesale Contractor Supplies
Wholesale Contractor Supplies

All you need to know about wholesaling flipping.
If you are new to real estate market and would like to receive profits without locking in too much money to pay down or if you Not bear to buy the property furnished it for yourself and find buyers and submit. flipping can be right up your soi.
Wholesale flipping is a process. Where you can search for properties placed under contract and immediately sell the property to other investors. You will not have to pump any money. In addition to deposit binder You need not worry about mortgages or credit rating since these will have to purchase the property. Because you are flipping properties, you may not need to hire any contractor. To restore the property will be. flipping properties to be – is – at – Is fundamental if you attempt to foreclose the property before they could be as bad because the body can not. The seller to maintain the optimum condition. Problem with such features may be that they will see that the buyer does not like to buy. Therefore, you will need service. Contractor's performance to calculate the cost of home repairs. Most of the investors, you should. rehabbers willing to take on tasks that you do not invest at your money. And efforts in rehabbing.
You must be qualified to be purchased at a price below the market to successfully flip properties. Since your purchase. Investors will continue to increase the rate of profit before selling to the would-be home owners. Therefore, you will need adequate stimulation to part with the seller. / Home price their your neighborhood that you should enter the high demand for properties and opportunities of low price volatility. This way you will have many buyers might expect. Interested to buy property. Importantly, these three factors is selling the property and the buyer will be in place on time if you want to pull of a successful flip. In order Do you have to spread tentacles throughout your contact with military recruiters, agents, real estate investment loan and a bank for providing security. Properties to buy and flip. Your earnings will depend on the location of the purchase price of the property mortgaged property and proposed location of the investors in it. You may not receive the same percentage of all earnings management. But as long as you maintain healthy On average, you should not worry too about each agreement.
Your property. Lawyers can draw up contracts for the leak, you will be protected in case the seller or buyer will try to return to managing. When you get enough experience in this line. You may be able to identify a good as soon as you see You will also need to invest with the property immediately. If you can not manage the time off you. Will lose your deposit.
Wholesale Property flipping is a great way to earn money, especially nowadays. sub – prime market conditions, you should start small. And understanding. The sideline of the first wholesalers. big property flipping.
Written by : SP.
Written on: 07/04/08.
Review assigned by : David.
Reviewed by: GD.
Quality control : AG.
Results Copyscape: not copied.
Effect Webmaster: not copied.
Subtitle : Not necessary
Check the common errors. : Done.
Spelling and grammar. Done.
Quality control scheme. : 07/07/2008.
Materials Matter on Best Deals TV Show
Electrical company sponsoring environmental essay contest
Conejo Valley residents are being invited to write an essay about the importance of preserving the environment and saving energy as part of an Earth Day promotion by a Westlake Village company.
