Statement of Work - Crowe Horwath LLP - Annual Tax Abatement Report

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71 1021, (,..rowe Statement of Work ("SOW') # 003 Dated January 7, 2019 City of South Bend Crowe LLP STATEMENT OF WORK ("SOW') NUMBER 003 to that certain Master Services Agreement dated as of July 11, 2016 (A copy of which is attached) Services: 1. We will track all 2019 CF-1 s filed by taxpayers who have current property tax abatements with the City of South Bend against the master list as provided by the City of South Bend. 2. We will handle any necessary communications with taxpayers who have current property tax abatements including sending out initial 2019 CF-1 filing request letters/e-mails as well as any follow up communications via letters, e-mails, or phone calls to ensure taxpayers file their annual CF-1 on a timely basis. 3. As the 2019 CF-1 forms are received we will input and compare the taxpayer's current project investment and employment levels against their initial 5I3-1 commitments as stated in their original tax abatement request documents and update the master CF-1 tracking file. 4. We will provide the City of South Bend a summary report by taxpayer documenting each taxpayer's 2019 CF-1 information against their initial project estimates so that the City can determine which taxpayers are in compliance and make their annual presentation to the City Council in June of 2019. Assumptions/Client Responsibilities: The City of South Bend will: • Provide Crowe with accurate and reliable information, data, documents and records, such as a list of all taxpayers who currently have a tax abatement with the City of South Bend as well as well as a copy of an abatement form filing reminder e-mail sent to these taxpayers. • Provide a liaison to facilitate the dissemination of information; • Be responsible for all tax and property related functions other than those Crowe are providing under this SOW; • Be responsible for obtaining appropriate legal advice, if required; All data requests and copies of tax abatement schedules must be provided to Crowe with sufficient time for processing. If information is not provided as indicated this will result in additional `out -of -scope" billings. It is understood that you will provide us with the basic information required for completion of this project. The tax laws provide that the obligation of a preparer is based only on information of which the preparer has knowledge. The completeness and accuracy of the information you provide to us remains the responsibility of your management. By signing below, you are warranting the accuracy and completeness of such information. Management is responsible for the proper recording of transactions in the books of accounts, for the safeguarding of assets, and for the substantial accuracy of the financial records. To the extent the results of the Tax Consulting Services may, be included in one or more tax returns, you have the final responsibility for the income tax returns, estimated tax payments if applicable, and positions therein; therefore, you should review them carefully before you sign and file them. You must retain records supporting the filed retum(s). In connection with performing this service, you agree to: assume all management responsibilities including making all management decisions; oversee the service by designating an individual, preferably within senior management, who possesses suitable skill, knowledge, and/or experience; evaluate the adequacy and results of the services performed; accept responsibility for the accuracy and completeness of all information provided by you to us; accept responsibility for the timely submission to Crowe of all information necessary to perform our work and accept responsibility for the results of, and how you use the results of, the Tax Consulting Services- and establish and maintain internal controls, including monitoring of ongoing acfivities. Because of the importance of management's representations, you agree to release Crowe and its personnel from any liability and costs relating to our services under this letter attributable to any misrepresentations by management. SOW # 003 Page 1 of 3