Review and analyze billings for all types of utilities to include but not limited to electric, natural gas, propane, water and sewer, telephone, cellular phones, PDA's, internet and cable TV. Consultant shall identify errors, submit claims, and obtain refunds from suppliers, resulting from billing errors. Consultant shall work with SBCS staff on acceptable means of refunds (e.g. cash refund check or percentage discount from monthly utility bills for a specific period of time, etc.) and undertake refund negotiations when necessary and any follow-up work to collect refunds. Reviews shall cover the maximum period for which refunds can be obtained as allowed by law and regulation.