RISK MANAGEMENT ADVISORY	SEPTEMBER 1996

EMERGENCY RESPONSE AND DISASTER RECOVER PLAN

DISASTER RECOVERY CHART OF ACCOUNTS

1. Disaster Recovery Management
   1. Management and Administrative Staff Costs
      1. Facilities and Equipment Acquisition
      2. Moving, Clean-up, and Salvage
      3. Acquisition and Orientation of Temporary Employees
      4. Restoration of Corporate Records and Documents
      5. Restoration of Accounting Records and Documents
      6. Restoration of Technical Support Library and Documentation
      7. Cooperation with Public Officials
      8. Notification of Vendors, Suppliers, and Service Providers
      9. Disaster Operations Management--General and Unallocable

   2. Extra Expense (Out-of-Pocket)
      1. Premium Rent
      2. Rental of Temporary Equipment
      3. Temporary Space Alteration and Workstations
      4. Moving Expense
      5. Clean up and Salvage Costs
      6. Repairs and Maintenance
      7. Miscellaneous Recovery Expense

   3. Valuable Papers Expense (Out-of-Pocket)
      1. Replacement of Library
      2. Replacement of Slide Collection
      3. Replacement of Corporate Records

   4. Replacement of Fixed Assets (Out-of-Pocket)
      1. Building
      2. Leasehold Improvements
      3. Office Equipment
      4. Office Furnishings and Fixtures
      5. Leasehold Improvements
      6. Cameras
      7. Fine Arts
      8. Other Fixed Assets

2. Recovery of Client Service Operations

   1. Professional and Technical Staff Costs (Not Billable to Projects)
      1. Notification and Rescheduling (Clients and Consultants)
      2. Restoration of Hard Copy Work in Progress
      3. Restoration of Required, Hard copy Standard Details
      4. Restoration of Hard Copy Project Records and Documents
      5. Temporary Work Space and Work Flow Organization
      6. Technical Operations--General and Unallocable

   2. Extra Expense (Out-of-Pocket)
   3. Valuable Papers (Out-of-Pocket)
      1. Reproduction Expense
      2. Postage and Freight

3. Restoration of Computer Operations
   1. Management and Technical Staff Costs
      1. Telephone, Copier, and Computer Equipment Replacement
      2. Facilities and Utility Alterations for Installation
      3. Retention and Management of Temporary Staff/Consultants
      4. Restoration of Automated Data Files and Records
      5. Computer Recovery Management--General and Unallocable

   2. Extra Expense (Out-of-Pocket)
      1. Temporary Computer Equipment Rental
      2. Computer-related Facility Alterations
      3. Installation of Telephone System
      4. Installation and Set up of Computer System
      5. Clean up and Salvage Costs
      6. Repairs and Maintenance
      7. Miscellaneous Extra Expense

   3. Electronic Media (Out-of-Pocket)
      1. Replacement of Applications and System Software
      2. Restoration of Network and Applications Data Bases
      3. Restoration of Lost Data and Work in Progress

   4. Replacement of Computer Equipment
      1. CADD Workstations
      2. Telephone System and Fax
      3. Network Server and Support Equipment
      4. CD ROM Work Station
      5. Copiers and Scanners