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Village of Gowanda Audit Proposal For the Year Ended May 31, 2026 | Presented by: R.A. Mercer & Co., P.C. (6) A detailed Explanation of Cost, Hourly Rates, and Fees Based on the information provided, we estimate that the cost of our auditing services for the year ended May 31, 2026 will be $17,500. Any additional services will be charged at our normal billing rates during the year of service, which are as follows: Partner $180 per hour Manager $110 per hour Staff $100 per hour 12