LORNE W. HUNSBERGER, P.A. CERTIFIED PUBLIC ACCOUNTANT When you need expert advice from a seasoned expert, call the NumberDoctor!

WATER AND WASTEWATER
UTILITY RATE CONSULTANT

I have been actively engaged in all financial matters relating to publicly and privately owned utilities for approximately thirty years. I have appeared and been accepted as an expert witness on financial matters of publicly and privately owned utilities in rate matters before the Florida Public Service Commission and numerous municipalities and counties in Florida.

I have testified as an expert witness on financial matters of publicly and privately owned utilities in Circuit Court and in Federal Court.

I have prepared utility rate increase applications for utilities and have investigated utility rate increase applications prepared by others.

I have assisted owners and purchasers in the sale and acquisition of utility systems and have prepared fiscal valuation studies that determined the price counties and cities paid to acquire utility systems. I have worked on acquisition teams and made presentations to customers/citizens explaining why they would benefit from the municipal acquisition of the privately owned utility system.

I have assisted in the drafting of sales agreements, bond resolutions, ordinances and developer's agreements. I have written comfort letters to underwriters, prepared schedules for inclusion in the official statements of bond issues, prepared initial municipal budgets and designed accounting systems for privately owned and publicly owned utility systems.

I hold a Class B Practitioner license to practice before the Florida Public Service Commission.

LORNE W. HUNSBERGER, P.A. CERTIFIED PUBLIC ACCOUNTANT 2901 W. BUSCH BLVD, SUITE 1007 TAMPA, FLORIDA 33618 (813) 931-4122 Fax: 932-0395 E-Mail: cpa@numberdoctor.com