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I <br />Audit fees - It seems that if both districts made the audit a package deal <br />(one auditor would get both audits); the total audit fees may be lower, <br />Outside services - If both districts were using different outside service <br />providers for the same service, a competitive bid process in which the <br />number of vendors was reduced, could result in a lower cost, For example: <br />If both districts were using outside yard maintenance contractors and the <br />district decided to reduce the number from two to one, it seems that the <br />combined cost should be lower. Neither current vendor would want to lose <br />the business, and hopefully, bath would bid aggressively for the larger <br />contract, <br />Telephone and computer hardware maintenance - It would seem that the <br />price for two districts doing a combined request for proposal would be less <br />than for two separate proposals. <br />Outside printing expenses -More volume should reduce the costs. <br />Banking services - It seems that if both districts made banking services a <br />package deal (one bank would get both accounts), the total banking <br />services expense may be lower. <br />Internet Service Provider (ISP) expense - If the two districts agreed to <br />access the internet through one ISP, the second expense could be <br />eliminated or reduced. <br />I hope this list of opportunities helps you evaluate collaborative purchasing <br />for the school districts. We would be pleased to help in any way that <br />sense, If you request, we could perform a detailed review of paid invoices <br />and make a better list and a projected dollar saving. <br />If you have any questions, do not hesitate to contact me at 336-886-2100 <br />or at bob@segalcpa.com <br />Si <br />Robert S. Segal, C <br />President <br />