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AGREEMENT FOR PROFESSIONAL CONTROLLER SERVICES

ADDENDUM - RATE SCHEDULE

as of January 1, 2004:

The compensation payable by Client to COMPLUS shall be:

for a Senior Associate Controller:

For client service starting on or after …..… ……………….January 1, 2003 (CURRENT)	…………………… Hourly Rate	….Daily Rate … (for 7-9 hours)
For the first 90 elapsed calendar days	$85	$670
After 90 days	$90	$710

Overtime may be charged at 1.5 times regular hourly rates for time worked on

• Saturdays, Sundays and holidays
• Long days (for work periods of more than 9 hours during one day the work hours over 8 may be charged as overtime.)

For other personnel and services:

As the parties mutually agree, in advance of performance.

The charges set forth in this Rate Schedule shall continue until 45 days after written notice to Client of a revised Rate Schedule by COMPLUS.

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AGREEMENT FOR PROFESSIONAL CONTROLLER SERVICES

ADDENDUM - RATE SCHEDULE

as of January 1, 2004

Rate structure for existing clients - effective July 1, 1999:

The compensation payable by Client to COMPLUS shall be:

for a Senior Associate Controller:

For client service starting before ………………..… ……………………………………May 1, 1999	…………………… Hourly Rate	….Daily Rate … (for 7-9 hours)
Beginning July 1, 1999	$70	$550
Beginning January 1, 2000	$75	$590
Beginning January 1, 2001	$80	$630
Beginning January 1, 2002	$85	$670
Beginning January 1, 2003 (CURRENT)	$90	$710

For client service starting between ………………..… …January 1 – June 30, 2000	…………………… Hourly Rate	….Daily Rate … (for 7-9 hours)
For the first 90 elapsed calendar days	$70	$550
After 90 days until December 31, 2000	$75	$590
Beginning January 1, 2001	$80	$630
Beginning January 1, 2002	$85	$670
Beginning January 1, 2003 (CURRENT)	$90	$710

For client service starting between ………………..… …July 1 – December 31, 2000	…………………… Hourly Rate	….Daily Rate … (for 7-9 hours)
For the first 90 elapsed calendar days	$70	$550
After 90 days until June 30, 2001	$75	$590
Beginning July 1, 2001	$80	$630
Beginning January 1, 2002	$85	$670
Beginning January 1, 2003 (CURRENT)	$90	$710

For client service starting between ………………..… …January 1 – June 30, 2001	…………………… Hourly Rate	….Daily Rate … (for 7-9 hours)
For the first 90 elapsed calendar days	$75	$590
After 90 days until December 31, 2001	$80	$630
Beginning January 1, 2002	$85	$670
Beginning January 1, 2003 (CURRENT)	$90	$710

For client service starting between ………………..… …July 1 – December 31, 2001	…………………… Hourly Rate	….Daily Rate … (for 7-9 hours)
For the first 90 elapsed calendar days	$75	$590
After 90 days until June 30, 2002	$80	$630
Beginning July 1, 2002	$85	$670
Beginning January 1, 2003 (CURRENT)	$90	$710

For client service starting between ………………..… …January 1 – June 30, 2002	…………………… Hourly Rate	….Daily Rate … (for 7-9 hours)
For the first 90 elapsed calendar days	$80	$630
After 90 days until December 31, 2002	$85	$670
Beginning January 1, 2003 (CURRENT)	$90	$710

For client service starting between ………………..… …July 1 – December 31, 2002	…………………… Hourly Rate	….Daily Rate … (for 7-9 hours)
For the first 90 elapsed calendar days	$80	$630
After 90 days until June 30, 2003	$85	$670
Beginning July 1, 2003 (CURRENT)	$90	$710

Overtime may be charged at 1.5 times regular hourly rates for time worked on

• Saturdays, Sundays and holidays
• Long days (For work periods of more than 9 hours during one day the work hours over 8 may be charged as overtime.)

For other personnel and services:

As the parties mutually agree, in advance of performance.

The charges set forth in this Rate Schedule shall continue until 45 days after written notice to Client of a revised Rate Schedule by COMPLUS.

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