HomeMy WebLinkAboutPSA - H.J.Umbaugh & Assoc. - 2017 Bond Continuing Disclosure Services1316 COUNTY -CITY BUILDING
227 W. JEFFERSON BOULEVARD
SOUTH BEND. INDIANA 46601-1830
CITY OF SOUTH BEND PETE BUTTIGIEG, MAYOR
BOARD OF PUBLIC WORKS
March 28, 2017
Todd Samuelson
H.J. Umbaugh & Associates
112 IronWorks Avenue, Suite C
Mishawaka, IN 46544
RE: Professional Services Agreement
Dear Mr. Samuelson:
PHONE 574/235-9251
FAX 574/235-9171
The Board of Public Works, at its meeting held on March 28, 2017, approved the above
referenced agreement for 2017 bond continuing disclosure services in the amount, not to
exceed, of $15,000.
Enclosed please find a copy of the agreement for your records.
If you have any further questions regarding this matter, please call this office at (574) 235-
9251.
Sincerely,
Linda M. Martin, Clerk
Enclosure
c: John Murphy, Administration and Finance
Jen Hockenhull, Administration and Finance
GARY A. GILOT SUZANNA M. FRITZBERG ELIZABETH A. MARADIK JAMEs A. MUELLER THERESE J. DORAU
UMBAUGH
H. J. Umbaugh & Associates
Ce,tffled Public Accountants, LLP
112 I unWo,ks Avenue
Suite C
Mishawaka, IN 46544
Phone: 574-9355178
Fax: 574'935.5928
www.umbaugh.com
Mr. John H. Murphy, Controller
City of South Bend
227 West Jefferson Boulevard
South Bend, IN 46601
Re: Continuing Disclosure Services
Dear John:
February 3, 2017
Thank you for requesting that H.J. Umbaugh & Associates, Certified Public Accountants, LLP (the
"Firm") provide to the City of South Bend (the "Client') those services more fully set forth in Exhibit A
hereto (the "Services"). This letter will also serve to (a) confirm the Bonds, listed on Exhibit A -I, is an
accurate and complete list of bonds subject to the continuing disclosure requirements and (b) determine
whether any events occurred that would be considered material. Please review and then execute a copy of
Exhibit A-1.
Fees and Costs
Fees charged for work performed are generally based on hourly rates, as set forth in Exhibit B, for the
time expended, a fixed amount or other arrangement as mutually agreed upon as more appropriate for a
particular matter. Hourly rates for work performed by our professionals vary by individual and reflect the
complexity of the engagement.
Disclosure of Conflicts of Interest with Various Forms of Compensation
The Municipal Securities Rulemaking Board (MSRB) requires us, as your municipal advisor, to provide
written disclosure to you about the actual or potential conflicts of interest presented by various forms of
compensation. Exhibit C sets forth the potential conflicts of interest associated with various forms of
compensation. By signing this letter of engagement, the signee acknowledges that he/she has received
Exhibit C and that he/site has been given the opportunity to raise questions and discuss the matters
contained within the exhibit with the municipal advisor.
Billing Procedures
Normally, you will receive a monthly statement showing fees and costs incurred in the prior month.
Occasionally, we may bill on a less frequent basis if the time involved in the prior month was minimal or
if arrangements are made for the payment of fees from bond proceeds. The account balance is due and
payable on receipt of the statement. Once our representation has been concluded or terminated, a final
billing will be sent to you. If requested to provide an estimate of our fees for a given matter, we will
endeavor in good faith to provide our best estimate, but unless there is a mutual agreement to a fixed fee,
the actual fees incurred on any project may be less than or exceed the estimate. Any questions or errors in
any fee statement should be brought to our attention in writing within sixty (60) days of the billing date.
Mr. John H. Murphy, Controller
City of South Bend
Re: Continuing Disclosure Services
February 3, 2017
Page 2
Termination
Both the Client and the Firm have the right to terminate the engagement at any time after reasonable
advance written notice ("Notice"). On termination, all fees and charges incurred prior to termination shall
be paid promptly. The Firm will continue to provide the Services unless either party provides Notice that
the Firm will no longer provide the Services to the Client. Unless otherwise stated in the Notice,
termination will be effective upon receipt of the Notice by the party not initiating the termination.
Accountants' Opinion
In performing our engagement, we will be relying on the accuracy and reliability of information provided
by Client personnel. The services provided may include financial advisory services, consulting services,
and accounting report services such as compilation, preparation, and agreed upon procedures reports.
Please see Exhibit A scope of services. We will not audit, review, or examine the information and for
preparation of accounting reports and services we do not compile the information. Please also note that
our engagement cannot be relied on to disclose errors, fraud, or other illegal acts that may exist.
However, we will inform you of any material errors and any evidence or information that comes to our
attention during the performance of our procedures that fraud may have occurred. In addition, we will
report to you any evidence or information that comes to our attention during the performance of our
procedures regarding illegal acts that may have occurred, unless they are clearly inconsequential. We
have no responsibility to identify and communicate significant deficiencies or material weaknesses in
your internal control as part of this engagement.
The procedures we perform in our engagement will be heavily influenced by the representations that we
receive from Client personnel. Accordingly, false representations could cause material errors to go
undetected. The Client, therefore, agrees to indemnify and hold us harmless for any liability and all
reasonable costs (including legal fees) that we may incur in connection with claims based upon our failure
to detect material errors resulting from false representations made to us by any Client personnel and our
failure to provide an acceptable level of service due to those false representations.
The responsibility for auditing the records of the Client rests with the Indiana State Board of Accounts
and the work performed by the Firm shall not include an audit or review of the records or the expression
of an opinion on financial data.
Client Responsibilities
It is understood that the Finn will serve in an advisory capacity with the Client. The Client is responsible
for management decisions and functions, and for designating an individual with suitable skill, knowledge
or experience to oversee the services we provide. The Client is responsible for evaluating adequacy and
results of the services performed and accepting responsibility for such services. The Client is responsible
for establishing and maintaining internal controls, including monitoring ongoing activities.
Additional Services
Exhibit A sets forth the scope of the Services to be provided by the Firm. From time to time, additional
services may be requested by the Client beyond the scope of Exhibit A. The Firm may provide these
additional services and be paid at the Firm's customary fees and costs for such services. In the
alternative, the Firm and the Client may complete a revised and supplemented Exhibit A to set forth the
additional services (including revised fees and costs, as needed) to be provided. In either event, the terms
and conditions of this letter shall remain in effect.
Mr. John H. Murphy, Controller
City of South Bend
Re: Continuing Disclosure Services
February 3, 2017
Page 3
E-Verifv Proeram
The Firm participates in the E-Verify program. For the purpose of this paragraph, the E-Verify program
means the electronic verification of the work authorization program of the Illegal Immigration Reform
and Immigration Responsibility Act of 1996 (P.L. 104-208), Division C, Title IV, s.401(a), as amended,
operated by the United States Department of Homeland Security or a successor work authorization
program designated by the United States Department of Homeland Security or other federal agency
authorized to verify the work authorization status of newly hired employees under the Immigration
Reform and Control Act of 1986 (P.L. 99-603). The Firm does not employ any "unauthorized aliens" as
that term is defined in 8 U.S.C. 1324a(h)(3).
Investments
The Firm certifies that pursuant to Indiana Code 5-22-16.5 et seq. the Firm is not now engaged in
investment activities in Iran. The Firm understands that providing a false certification could result in the
fines, penalties, and civil action listed in I.C. 5-22-16.5-14.
Municipal Advisor Registration
The Firm is a Municipal Advisor registered with the Securities and Exchange Commission and the
Municipal Securities Rulemaking Board. As such, the Firm is providing certain specific municipal
advisory services to the Client. The Firm is neither a placement agent to the Client nor a broker/dealer.
The offer and sale of any Bonds shall be made by the Client, in the sole discretion of the Client, and under
its control and supervision. The Client agrees that the Firm does not undertake to sell or attempt to sell the
Bonds, and will take no part in the sale thereof.
Other Financial Industry Activities and Affiliations
Umbaugh Cash Advisory Services, LLC ("UCAS") is a wholly -owned subsidiary of the Firm. UCAS is
registered as an investment adviser with the Securities and Exchange Commission under the federal
Investment Advisers Act. UCAS provides non -discretionary investment advice with the purpose of
helping clients create and maintain a disciplined approach to investing their funds prudently and
effectively. UCAS may provide advisory services to the clients of the Firm.
UCAS has no other activities or arrangements that are material to its advisory business or its clients with
a related person who is a broker -dealer, an investment company, other investment adviser or financial
planner, bank, law firm or other financial entity.
If the foregoing accurately represents the basis upon which we may provide Services to the Client, we ask
that you execute this letter, in the space provided below setting forth your agreement. Execution of this
letter can be performed in counterparts each of which will be deemed an original and all of which together
will constitute the same document.
Mr. John H. Murphy, Controller
City of South Bend
Re: Continuing Disclosure Services
February 3, 2017
Page 4
If you have any questions, please let us know.
Very truly yours,
H.J. Umbaugh & Associates
Certified P counta ts, P
By:
Todd A. Samuelson
The undersigned hereby acknowledges and agrees to the foregoing letter of engagement.
Date:
City of South Bend
M
APPROVED
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EXHIBIT A
Scope of Services
This Scope of Services relates to the Client's reporting requirements to comply with the Securities and
Exchange Commission Rule 15c2-12 ("Rule") as set forth in the Continuing Disclosure Undertaking
Agreement(s) ("CDU") executed for the bonds listed in Exhibit A-1 ("Bonds").
Article I. PREPARATION AND FILING OF ANNUAL REPORTING
The Firm will provide a list of the executed CDUs that it requires to complete its Services. The Client
agrees to provide the Firm with a copy of each CDU that has been executed for the Bonds,
including any master and supplemental CDUs.
A. The Firm will:
• Identify the Client's reporting obligations as contained in each CDU and Final
Official Statement (FOS) for each of the Bonds;
• Prepare any necessary operating data for the reporting period (CDAF);
• Obtain annual unaudited financial report from Gateway;
• Send the CDAF to the Client for approval and execution of any necessary notices;
• Provide to the Municipal Securities Rulemaking Board ("MSRB") through its
Electronic Municipal Market Access System ("EMMA"), the annual information
required under the respective CDU;
• Provide the unaudited financial report and CDAF to other interested parties as
required by the CDU or requested by the Client; and
• If not filed at the time of the CDAF, file and provide to other interested parties the
audited financial statements or examination reports of the Client as prepared and
examined by the State Board of Accounts beginning with the most recent 12 month
period ended December 31, together with the opinion of such accountants and all
notes thereto. (It is the Client's responsibility to provide the Finn with a copy of the
Audit or Examination Report immediately upon receipt thereof to ensure that the
filing occurs within the time requirements of the CDU).
Article II. ASSISTANCE FILING MATERIAL EVENTS ON EMMA
Upon notification of one of the events listed below (collectively, Material Events), the Firm will assist the
Client with filing any Material Events. Most Material Events are required by the Rule to be filed within
ten business days of the occurrence. To assist with the compliance and to remind the Client of Material
Events, the Firm will send the Client a brief semi-annual survey. However, Clients should notify the
Firm as soon as possible should they believe a material event has or may have occurred to enable
the Firm to file a timely notice on EMMA. It is the Client's sole responsibility to notify the Firm of
the potential occurrence of a Material Event.
The following events must be filed if the Client determines the event is material:
a. non-payment related defaults
b. modifications to rights of bondholders
C. bond calls
d. release, substitution or sale of property securing repayment of the bonds
e. the consummation of a merger, consolidation, or acquisition, or certain asset sales,
involving the obligated person, or entry into or termination of a definitive agreement
relating to the foregoing
f. appointment of a successor or additional trustee or the change of name of a trustee
The following events must be filed regardless of materiality:
a. principal and interest payment delinquencies
b. unscheduled draws on debt service reserves reflecting financial difficulties
C. unscheduled draws on credit enhancements reflecting financial difficulties
d. substitution of credit or liquidity providers, or their failure to perform
e. defeasances
f. rating changes
g. adverse tax opinions or other material events affecting the tax-exempt status of the bonds;
the issuance by the IRS of proposed or final determinations of taxability, Notices of
Proposed Issue (IRS Form 5701-TEB) or other material events, notices or determinations
with respect to the tax status of the securities
h. tender offers
i. bankruptcy, insolvency, receivership or similar event of the obligated person
Article III. FIVE-YEAR COMPLIANCE CHECK
A. At the time any debt obligations subject to the Rule is issued, the Client must disclose in its
official statement any instances in the past five years it failed to comply, in all material respects,
with any previous undertakings for bonds which were subject to the Rule.
The Firm will:
• Review reporting requirements for any bonds that were outstanding during the five-year period;
• Examine the filings made on EMMA in conjunction with each applicable bond issue;
• Research whether any bonds with an assigned rating changed during the period prior to the
review, including rating changes for insured bonds; and
• Determine whether all required notices related to events and filings were made to comply with
the CDUs.
B. Remedying Deficiencies for Outstanding Bonds
If a deficiency is found and the Bonds remain outstanding at the time of the Firm's compliance check, the
Firm will prepare any necessary reporting or notices to meet the CDU obligations. The Client will review
and approve the prepared reporting or notices. Once approved by the Client, the Firm will file the
documentation on the EMMA system. The Firm will provide the Client with documentation that the
EMMA filing has occurred.
C. Updating Compliance.
At the time that Firm conducts services annually under Article I, the Firm will update the compliance
check completed under Article III A and B.
EXHIBIT A-1
Please review the list below to ensure that it is an accurate and complete list of bonds currently subject to continuing disclosure.
BONDS SUBJECT TO CONTINUING DISCLOSURE
South Bend Redevelopment Authority
$31,450,000 Lease Rental Revenue Refunding Bonds of 2015 (Eddy Street Commons Project)
$25,000,000 Lease Rental Revenue Bonds of 2015
$3,990,000 Lease Rental Revenue Refunding Bonds, Series 2013 (Century Center Project)
$7,580,000 Taxable Lease Rental Revenue Refunding Bonds, Series 2011A
(College Football Hall of Fame Project)
$2,980,000 Lease Rental Revenue Refunding Bonds, Series 2011E (Century Center Project)
$7,210,000 Lease Rental Revenue Refunding Bonds of 2009 (Morris Performing Arts Center Project)
South Bend Redevelopment District
$3,440,000 Special Taxing District Refunding Bonds of 2014
$4,980,000 Taxable Revenue Bonds, Series 2010 (Recovery Zone Economic Development Bonds)
City of South Bend
$5,605,000 Economic Development Income Tax Bonds of 2015
$25,000,000 Sewage Works Revenue Bonds of 2012
$8,300,000 Waterworks Revenue Bonds of 2012
$21,500,000 Sewage Works Revenue Bonds of 2011
$9,345,000 Sewage Works Revenue Bonds of 2010
$3,910,000 County Economic Development Income Tax Refunding Revenue Bonds, Series 2006A
$3,530,000 Taxable County Economic Development Income Tax Refunding Revenue Bonds, Series 2006B
$4,710,000 Waterworks Revenue Bonds of 2006
$5,485,000 Taxable Economic Development Revenue Bonds, Series 2005A (Erskine Village Project)
City of South Bend Building Corporation
$5,580,000 First Mortgage Revenue Bonds, Series 2013
$13,595,000 First Mortgage Revenue Refunding Bonds, Series 2012
$6,075,000 County Option Income Tax Lease Rental Revenue Refunding Bonds of 2010
Indiana Bond Bank
$29,140,000 Special Program Refunding Bonds, Series 2011A (South Bend TIF Districts)
MATERIAL EVENTS
Please indicate whether or not there has been any occurrence of the material events listed below.
Yes No
1. Non-payment related defaults
2. Modifications to rights of Bondholders
3. Bond calls
4. Release, substitution or sale of property securing repayment of the Bonds
5. The consummation of a merger, consolidation, or acquisition, or certain asset sales, involving the
obligated person, or entry into or termination of a definitive agreement relating to the foregoing
6. Appointment of a successor or additional trustee or the change of name of trustee
7. Principal and interest payment delinquencies
8. Unscheduled draws on debt service reserves reflecting financial difficulties
9. Unscheduled draws on credit enhancements reflecting financial difficulties
10. Substitution of credit or liquidity providers, or their failure to perform
11. Defeasances
12. Rating changes*
13. Adverse tax opinions or other material events affecting the tax-exempt status of the Bonds, the issuance
by the IRS of proposed or final determinations of taxability, notices of Proposed Issue (IRS Form 5701-TEB)
or other material events, notices or determinations with respect to the tax status of the securities
14. Tender offers
15. Bankruptcy, insolvency, receivership or similar event of the obligated person
*Have you been contacted by a bond rating agency, such as Moody's Investors Service or S&P Global during the past six months or have you been
advised of any changes in the rating on your bonds?
EXHIBIT A-1 (Cont'd)
Yes No
If there was ayes checked in 1-15 above, are you aware of whether a notice was filed? If yes, then which notices were filed:
Additionally, have you received a State Board of Accounts Audit report during the past six months that has
not already been filed with EMMA? If so, please provide this report so that it may be filed with EMMA.
Is an audit currently underway?
Please list below any other events that have occurred which would be material and therefore have a significant effect on the security of the bonds.
On behalf of the City of South Bend, I certify (a) the list of bonds reflected above is an accurate and complete list of the Client's bonds which are
subject to continuing disclosure requirements; and (b) the material event information listed above is correct and complete.
City of South Bend
Dated: By:
EXHIBIT B
Fees
The Firm's fees for services set forth in Exhibit A shall be billed at the Firm's standard billing rates based
upon the actual time and expenses incurred under Article 1, II and III C. The Firm's total fees on an
annual basis shall not exceed Fifteen Thousand Dollars ($15,000) without further authorization by the
Client.
Standard Hourly Rates by Job Classification
1/1/2017
Partners / Principals $275.00 to $475.00
Managers $190.00 to $325.00
Consultants $130.00 to $250.00
Municipal Bond Disclosure Specialists $120.00 to $195.00
Support Personnel $105.00 to $150.00
Billing rates are subject to change periodically due to changing requirements and economic
conditions. Actual fees will be based upon experience of the staff assigned and the complexity
of the engagement.
The above fees shall include all expenses incurred by the Firm with the exception of expenses incurred
for travel, if any, outside the State of Indiana. No such expenses will be incurred without the prior
authorization of the Client. The fees do not include the charges of other entities such as rating agencies,
bond and official statement printers, couriers, newspapers, bond insurance companies, bond counsel and
local counsel, and electronic bidding services, including Parity®. Coordination of the printing and
distribution of Official Statements or any other Offering Document are to be reimbursed by the Client
based upon the time and expense for such services.
EXHIBIT C
Disclosure of Conflicts of Interest with Various Forms of Compensation
The forms of compensation for municipal advisors vary according to the nature of the engagement and
requirements of the client, among other factors. Various forms of compensation present actual or
potential conflicts of interest because they may create an incentive for an advisor to recommend one
course of action over another if it is more beneficial to the advisor to do so. This exhibit discusses
various forms of compensation and the timing of payments to the advisors.
Fixed fee. Under a fixed fee form of compensation, the municipal advisor is paid a fixed amount
established at the outset of the transaction. The amount is usually based upon an analysis by the client and
the advisor of, among other things, the expected duration and complexity of the transaction and the
agreed -upon scope of work that the advisor will perform. This form of compensation presents a potential
conflict of interest because, if the transaction requires more work than originally contemplated, the
advisor may suffer a loss. Thus, the advisor may recommend less time-consuming alternatives, or fail to
do a thorough analysis of alternatives. There may be additional conflicts of interest if the municipal
advisor's fee is contingent upon the successful completion of a financing, as described below.
Hourly fee. Under an hourly fee form of compensation, the municipal advisor is paid an amount equal to
the number of hours worked by the advisor times an agreed -upon hourly billing rate. This form of
compensation presents a potential conflict of interest if the client and the advisor do not agree on a
reasonable maximum amount at the outset of the engagement, because the advisor does not have a
financial incentive to recommend alternatives that would result in fewer hours worked. In some cases, an
hourly fee may be applied against a retainer (e.g., a retainer payable monthly), in which case it is payable
whether or not a financing closes. Alternatively, it may be contingent upon the successful completion of a
financing, in which case there may be additional conflicts of interest, as described below.
Fee contingent upon the completion of a financing or other transaction. Under a contingent fee form
of compensation, payment of an advisor's fee is dependent upon the successful completion of a financing
or other transaction. This form of compensation presents a conflict because the advisor may have an
incentive to recommend unnecessary financings or financings that are disadvantageous to the client. For
example, when facts or circumstances arise that could cause the financing or other transaction to be
delayed or fail to close, an advisor may have an incentive to discourage a full consideration of such facts
and circumstances, or to discourage consideration of alternatives that may result in the cancellation of the
financing or other transaction.
Fee paid under a retainer agreement. Under a retainer agreement, fees are paid to a municipal advisor
periodically (e.g., monthly) and are not contingent upon the completion of a financing or other
transaction. Fees paid under a retainer agreement may be calculated on a fixed fee basis (e.g., a fixed fee
per month regardless of the number of hours worked) or an hourly basis (e.g., a minimum monthly
payment, with additional amounts payable if a certain number of hours worked is exceeded). A retainer
agreement does not present the conflicts associated with a contingent fee arrangement (described above).
Fee based upon principal or notional amount and term of transaction. Under this form of
compensation, the municipal advisor's fee is based upon a percentage of the principal amount of an issue
of securities (e.g., bonds) or, in the case of a derivative, the present value of or notional amount and term
of the derivative. This form of compensation presents a conflict of interest because the advisor may have
an incentive to advise the client to increase the size of the securities issue or modify the derivative for the
purpose of increasing the advisor's compensation.
Exhibit D
Compilation Accounting Services
Compilation of Historical Financial Statements
Our Responsibilities:
The objective of our engagement is to apply accounting and financial reporting expertise to assist you in
the presentation of financial statements without undertaking to obtain or provide any assurance that there
are no material modifications that should be made to the financial statements in order for them to be in
accordance with accounting principles generally accepted in the United States of America or the cash basis of
accounting based on information provided by you.
We will conduct our compilation engagement in accordance with the Statements on Standards for Accounting
and Review Services (SSARS) promulgated by the Accounting and Review Services Committee of the
AICPA and comply with the AICPA's Code of Professional Conduct, including the ethical principles of
integrity, objectivity, professional competence, and due care when performing the performing the compilation
engagement.
We are not required to, and will not, verify the accuracy or completeness of the information you will provide to
us for the engagement or otherwise gather evidence for the purpose of expressing an opinion or a
conclusion. Accordingly, we will not express an opinion or a conclusion nor provide any assurance on the
financial statements.
Our engagement cannot be relied upon to identify or disclose any financial statement misstatements,
including those caused by fraud or error, or to identify or disclose any wrongdoing within the entity or
noncompliance with laws and regulations.
We in our sole professional judgement, reserve the right to refuse any procedure or take any action that could
be construed as assuming management responsibilities.
Your Responsibilities:
The engagement to be performed is conducted on the basis that you acknowledge and understand that our role
is to assist you in the presentation of the financial statements in accordance with accounting principles
generally accepted in the United States of America or with the cash basis of accounting. You have the following
overall responsibilities that are fundamental to our undertaking the engagement in accordance with SSARS:
1. The selection of the cash basis of accounting or accounting principles generally accepted in the
United States of America as the financial reporting framework to be applied in the preparation of the
financial statements.
2. The preparation and fair presentation of financial statements in accordance with the cash basis of
accounting or accounting principles generally accepted in the United States of America.
3. The election to omit substantially all disclosures normally included in the financial statements in
accordance with the cash basis of accounting or accounting principles generally accepted in the
United States of America.
Exhibit D
Compilation Accounting Services
4. The design, implementation, and maintenance of internal control relevant to the preparation and fair
presentation of the financial statements.
5. The prevention and detection of fraud.
6. To ensure that the Client complies with the laws and regulations applicable to its activities.
7. The accuracy and completeness of the records, documents, explanations, and other information,
including significant judgments, you provide to us for the engagement.
8. To provide us with -
access to all information of which you are aware is relevant to the preparation and fair presentation
of the financial statements, such as records, documentation, and other matters.
additional information that we may request from you for the purpose of the compilation
engagement.
- unrestricted access to persons within the Client of whom we determine it necessary to make inquiries.
You are also responsible for all management decisions and responsibilities and for designating an individual
with suitable skills, knowledge, and experience to oversee our compilation of your financial statements. You
are also responsible for evaluating the adequacy and results of the services performed and accepting
responsibility for such services.
Our Report:
As part of our engagement, we will issue a report that will state that we did not audit or review the
financial statements and that, accordingly, we do not express an opinion, a conclusion, nor provide any
assurance on them. If, for any reason, we are unable to complete the compilation of your financial statements,
we will not issue a report on such statements as a result of this engagement.
You agree to include our accountant's compilation report in any document containing financial statements
that indicates that we have performed a compilation engagement on such financial statements and, prior to
the inclusion of the report, to ask our permission to do so.
John Murphy
From: Michelle Cissna <cssna@umbaugh.com> on behalf of Todd Samuelson
<samuelson@ umbaugh.com>
Sent: Wednesday, March 08, 2017 11:47 AM
To: John Murphy
Cc: Todd Samuelson
Subject: City of South Bend - Annual Continuing Disclosure Services
Attachments: South Bend City HJUAgreeP CD 020317.pdf
John,
As we discussed yesterday, attached is a revised engagement letter regarding annual continuing disclosure services that
includes a not to exceed amount for fees.
Please let me know if there are any additional questions or concerns.
Thank you,
Todd
UMGAUGH
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Todd Samuelson, CPA
Partner
H.J. Umbaugh & Associates
Certified Public Accountants, LLP
112 Ironworks Avenue, Suite C
Mishawaka, IN 46544
574-935-5178
samuelson@umbaugh.com
www.umbaugh.com
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BOARD OF PUBLIC WORKS
AGENDA ITEM REVIEW REQUEST FORM
Date 3/13/17
Name JohnMurphy �i�l� Department Adm/Finance
BPW Date 3/28/16 Phone Extension 7678
Required Prior to Submittal to Board
Legal ® Attorney Name Michael Schmidt
Controller ® Controller review is required for all Contracts $5,000.00 or more and
greater than one year in length per the City Purchasing Policy
Purchasing ® George King
Check the Appropriate Item Type — Required for All Submissions
® Agreement ® Contract ® Proposal ❑ Addendum
❑ Professional Services ❑ Resolution
❑ Bid Opening ❑ Bid Award ❑ Req. to Advertise ❑ Title Sheet
❑ Quote Opening ❑ Quote Award
❑ Change Order No. ❑ C/O & PCA No. ❑ PCA
❑ Ease/Encroach. ❑ Traffic Control
❑ Other:
Required Information
Company or Vendor Name Umbaugh
New Vendor
MBENVBE Contractor
Project Name
Project Number
Funding Source
Account No.
Amount
Terms of Contract
J Yes � No LJ If Yes, Approved by Purchasing
] MBE ❑ WBE
2017 Bond Continuing Disclosure Services
None
Administration
101-0401-415-31-06
$ 15,000.00 NTE
Continuing disclosure services for January 1, 2017 through December 31,
2017
Purpose/Description
❑ Required Contractor's Certification
Amount of ❑ Increase
n Decrease
Previous Amount
Current Percent of Change:
New Amount
Total Percent of Change:
Copy
Original
®
❑
❑
❑
For
Dispersal After
Jennifer Hockenhull
Form Attached(Non-
ient, E-Verifv. Iran, et(