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Based upon these assumptions, the 1978 H CPD study developed a table ref ecti ng comparable fl eet costs, <br />shown bel ow: <br />COMPARABLETABLE <br />1sT 2ND 2 -YEAR 3RD 3 -YEAR 4T" 4 -YEAR 5T" 5-YEAR 6T" 6 -YEAR <br />FLEET PLAN YEAR YEAR TOTAL YEAR TOTAL YEAR TOTAL YEAR TOTAL YEAR TOTAL <br />2 -YEAR LEASED <br />FLEET 1,130,424 1,164,008 2,294,432 1,260,216 3,554,648 1,298,138 4,852,786 1,405,161 6,257,947 1,447,988 7,705,935 <br />3 -YEAR LEASED <br />FLEET <br />1,007,532 <br />1,041,116 <br />2,048,648 <br />1,076,804 <br />3,125,452 <br />1,188,423 <br />4,313,875 <br />1,228,723 <br />5,542,598 <br />1,271,550 <br />6,814,148 <br />COUNTY -OWNED <br />(2 -Year Trade -In) <br />1,570,710 <br />573,572 <br />2,144,282 <br />1,362,189 <br />3,506,471 <br />647,182 <br />4,153,653 <br />1,501,850 <br />5,655,503 <br />730,309 <br />6,385,812 <br />COUNTY -OWNED <br />(3 -Year Trade -In) <br />1,570,710 <br />573,572 <br />2,144,282 <br />609,260 <br />2,753,542 <br />1,564,054 <br />4,317,776 <br />687,482 <br />5,005,078 <br />730,309 <br />5,735,387 <br />PRIVATELY <br />OWNED FLEET <br />734,720 <br />748,831 <br />1,483,551 <br />790,587 <br />2,274,138 <br />806,743 <br />3,080,881 <br />852,019 <br />3,932,900 <br />870,516 <br />4,803,416 <br />D. Peat, Marwick, Mitchell & Co. Review of the Puna Fleet Study <br />The H CPD study was subsequently revi eNed by Peat, Marwick, Mitchell & Company (PM M & Co.), <br />which transmitted its findings to Mayor Herbert T. M atayoshi in a report dated May 3, 1979. The <br />purpose of PM M & Co.'s revi env was to advi se the Pol i ce Department on: (1) the reasonabl eness of i is <br />underl yi ng assumpti ons; (2) the accuracy and appropri ateness of i is anal yti cal methodol ogy; and (3) the <br />appropri ateness of the concl usi ons drawn i n the H PD study. <br />Broadl y, PM M & Co.'s rev env concl uded that " due to hi gh i nterest cost i mpl i ci t i n I eases, the consensus <br />among [Police] department and County personnel and ourselves was that I easi ng was not a viable <br />al ternati ve to the County." PM M & Co. cond uded that " based on the data col I ected, the concl usi on that a <br />f I eet of 15 pri vatel y owned vehi d es woul d have been I ess cost) y was appropri ate and correct." Sl mi I art y, <br />PM M & Co. found that the " anal yti cal methodol ogy used for accumul ati ng costs i ncurred by the seven <br />leased Puna vehicles and for projecting costs of 15 privately owned vehicles was accurate and <br />appropri atel y appl i ed." <br />PM M & Co. i ni ti al I y di sputed H CPD' s 6-year comparabl a cost survey based upon i is assessment of the <br />residual (trade-in) value of county -owned fleet vehicles at the end of the six -year period. PM M & Co. <br />projected the costs to be $3,923,224 for a County -owned fleet with a two-year trade -in schedule and <br />$3,568,830 for a three -year trade-in, both lower than the projected costs of a privately owned fleet. <br />H owever, i n December 1978 PM M & Co. resd nded i is f ndi ngs upon presentati on of a H PD addendum <br />contai ni ng " assumpti ons for f I eet mi I eage and resul tart proj ecti ons for new car costs and trade -i n resi dual <br />values." PM M & Co. concurred with the methodology contained in H CPD' s addendum and found the <br />"six -year costs of a County -owned fleet to be consistent with the original study's methodology with <br />which we concurred." Additionally, PM M & Co. said that it had based its analysis of projected <br />mai ntenance costs on a prorati on of actual costs i ncurred duri ng the Puna f I eet study, whereas H CPD <br />assembl ed mai ntenance esti mates based on f gures provi ded by two H i I o automobi I e deal ers. <br />I n summati on, PM M & Co. stated that " al though the [ Puna Fl eet] study does not state a cond usi on or <br />recommend whether the County shoul d purchase, I ease, or conti nue wi th month) y car al I owances for <br />pri vatel y owned vehi d es, the proj ected si x -year costs d earl y favor conti nui ng the present practi ce of <br />pri vatel y owned vehi cl es." <br />21 <br />