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Crowe Horvath LLP
Independanl Member Crowe Horvrath 4ntemational
February 1, 2010
Mr. Don Inks
City of South Bend- Community & Economic Development
1200 County-City Building
227 W. Jefferson Blvd
South Bend, Indiana 46601
Dear Mr. Inks:
10 West Market Street, Suite 2000
Indianapolis, Indiana 46204-2975
Tel 317.632.1100
Fax 317.635.6127
www.crowehorwath.com
DRAFT
The purpose of this letter is to formulate a mutually acceptable agreement for 2010 between the
City of South Bend -Community & Economic Development Office ("CED Office') and Crowe
Horvath LLP ("Crowe") pursuant to which Crowe will perform certain professional services
for the CED Office as directed by CED Office management or its representatives.
The effective date of this agreement and the attached Crowe Engagement Terms
(Attachment A) is as of the date of signing by the CED Office. This agreement will be used as a
basis for assigning individual projects for Crowe to provide services to the CED Office on an as
assigned basis. However, the agreement does not guarantee that any assignments will be given
to Crowe, and each project performed will be subject to approval by the CED Office.
Services provided by Crowe under this agreement would include, but not be limited to, general
consulting services related to:
A. Accounting Assistance. Crowe is available to provide accounting assistance to the CED
Office to determine current balances and outstanding obligations of the CED Office and
each of its TIF Funds. In addition, Crowe is available on an as needed basis to advise the
CED Office on accounting and financial reporting issues as they arise. Total fees will
typically not exceed $15,000 without prior written permission of the CED Office.
B. Financial Advisory. Crowe is available to provide financial advisory services to the CED
Office. Financial advisory services are defined as assistance in the preparation of estimates
and projections and the preparation of documents necessary to secure borrowing for tax
anticipation warrants, bonds, loans, lease-purchase agreements and other financing
arrangements as necessary for the issuance of debt or debt-related instruments by the CED
Office. Financial advisory services also include the design, negotiation and implementation
of economic development incentives as requested by the CED Office. Fees per financing
Mr. Don Inks
City of South Bend -Community & Economic Development
February 1, 2010
Page 2
will typically not exceed $40,000 per issuance without prior written permission of the CED
Office.
C. Other Consulting Assistance. Crowe is available to provide other consulting assistance to
the CED Office. Other consulting assistance is defined as assistance with financial or
operational issues for the CED Office that does not fall within the categories of Accounting
or Financial Advisory. Such assistance could include contract negotiations, TIF
Neutralization Worksheets, New Market Tax Credits assistance, TIF area assistance and
other operational issues that are not clearly included in one of the other categories above.
The fees for these engagements will typically not exceed $45,000.
Fees
In the event additional services are needed for a special project which is outside of general
services outlined above, fees shall be billed for the hours expended on the project presented
below:
Partner/ Director $ 260 - 390
Sr. Manager 155 - 290
Manager 120 -155
Staff 90 - 120
Out -of-pocket expense At Cost
Crowe will provide services in accordance with the attached Engagement Terms using qualified
consultants to supervise all services provided. The consultants expected to provide these
supervisory services are Michael A. Claytor, Tom Guevara and Herschel Frierson. Direct
services may be provided by other Crowe consultants or certified public accountants acceptable
to the CED Office.
Compensation, including reimbursement for expenses, shall be billed based on each project
assigned to Crowe. The method of computing compensation may be based on hourly charges
at Crowe's normal hourly rates applicable to governmental services, on a flat fee basis or on any
other basis agreed to by the CED Office for specific projects assigned. Crowe will be acting in an
individual capacity while performing services for the CED Office and will not, unless otherwise
indicated, be acting as agents, employees, partners, joint ventures or associates of the CED
Office
Mr. Don Inks
City of South Bend -Community & Economic Development
February 1, 2010
Page 3
Crowe will assist the CED Office in the allocation of its fees among Funds and Accounts by
providing in its billings an estimated allocation of its compensation related to the CED Office or
other functions so that fees may be charged to the proper appropriation or function of
government.
Enclosed are two copies of this agreement. If the terms and conditions are agreeable to the CED
Office, please sign and return one of the copies to Crowe.
CROWE HORWATH LLP CITY OF SOUTH BEND -COMMUNITY &
ECONOMIC DEVELOPMENT
By Michael A. Claytar, Partner
Date:
Crome HonawtG LLP:} an independent memher of Crowe Iloni~alL Intrrnotinnal, a S'uiu rrrr•'n. EacG member~rm nJCiaYe Honvatb Internationa/ is a separate and
independent legal entitj. Crowe l lana~atb LLP and its a~li<ztes arc not respon.nble or liable jor any aiL~ or omininns oJCrowe Nornatb International or any otlxt member of
Crone Hnrn~atb Internatrana! and speciftcall ~ disclaim any and oll responsibilil7~ nr GabiGty,(or acts or nmisaon.r o f Gan.~e Hau~arL Internatrona! or arP• ofL~rr member of Crone
Hornatb International Crone Horn~atb International doer not mnder any projes~ional.renice.~ and doer not bare an nnnerrbip arpartnersbip intrrert in Crowe Horn~atb L[,P.
Crane Horwatb International and itr otlxr member firma are nol re.+pondble or Gable far anp arts or omie.dons of Crone I Ionnatb 11.P and speditcal~~ disclaim any' and al!
rrs/wnvlnlitp or Gabilit~• Jor arty nr omi.caonr of Gone Honc~alb LIJ'.
ATTACHMENT A
Crowe Engagement Terms
Crowe Horwath LLP ("Crowe') wants you to understand the basis under which we offer our
services to you and determine our fees, as well as to clarify the relationship and responsibilities
between your organization and ours. These terms are part of our engagement letter and apply
to all future services, unless a specific engagement letter is entered into for those services. We
specifically note that no advice we may provide should be construed to be investment advice.
YOUR ASSISTANCE -For us to provide our services effectively and efficiently, you agree to
provide us timely with the information we request and to make your employees available for
our questions. You will also provide our personnel with access to the Internet (if available).
The availability of your personnel and the timetable for their assistance are key elements in the
successful completion of our services and in the determination of our fees. Completion of our
work depends on appropriate and timely cooperation from your personnel; complete, accurate,
and timely responses to our inquiries; and timely communication by you of all significant
accounting and financial reporting matters of which you are aware. If for any reason this does
not occur, a revised fee to reflect the additional time or resources required by us will be
mutually agreed upon, and you agree to hold us harmless against all matters that arise in whole
or in part from any resulting delay.
If circumstances arise that, in our professional judgment, prevent us from completing this
engagement, we retain the right to take any course of action permitted by professional
standards, including declining to express an opinion or issue other work product or
withdrawing from the engagement.
THIRD PARTY PROVIDER - We may use athird-party service provider in providing
professional services to you which may require our sharing your confidential information with
the provider. If we use athird-party service provider, we will enter into a confidentiality
agreement with the provider to require them to maintain the confidentiality of your confidential
information. The terms of our engagement letter and these engagement terms shall apply to
any third party provider.
CONFIDENTIALITY - We will maintain the confidentiality of your confidential information in
accordance with professional standards. You agree not to disclose any confidential material
you obtain from us without our prior written consent, except to the extent such disclosure is an
agreed objective of this engagement. Your use of our work product shall be limited to its stated
purpose and to your business use only. We retain the right to use the ideas, concepts,
techniques, industry data, and know-how we use or develop in the course of the engagement.
You agree to the use of fax, email, and voicemail to communicate both sensitive and
non-sensitive matters; provided, however, that nonpublic personal information regarding your
customers or consumers shall not be communicated by unencrypted email.
CONSUMER PRIVACY - In order to provide the services called for in this engagement, you
may be disclosing to us certain nonpublic personal information regarding your accounts,
customers, and consumers. To the extent permitted by law, we will not disclose any such
nonpublic personal information except to you and our employees and agents. However, in
circumstances that fall under an exception in the regulations "Privacy of Consumer Financial
Information' implementing the Gramm-Leach-Bliley Act, we may disclose or use such
nonpublic personal information in the ordinary course of business to carry out the services in
ATTACHMENT A
(Continued)
this engagement. We have implemented and will maintain physical, electronic and procedural
safeguards ("Safeguards") reasonably designed to protect the security, confidentiality and
integrity of, to prevent unauthorized access to or use of, and to ensure the proper disposal, of
nonpublic personal information regarding your customers or consumers. We further agree that
the Safeguards shall meet the objectives of the Interagency Guidelines Establishing Information
Security Standards, adopted by the Office of the Comptroller of the Currency, the Board of
Governors of the Federal Reserve System, the Federal Deposit Insurance Corporation, and the
Office of Thrift Supervision, as they currently exist, or as they may be amended from time to
CHANGES - We may periodically communicate changes in laws, rules, or regulations to you.
However, you have not engaged us to and we do not undertake an obligation to advise you of
changes in laws, rules, regulations, industry or market conditions, your own business practices,
or other circumstances, except to the extent required by professional standards.
PUBLICATION -You agree to obtain our specific permission before using our report or our
firm's name in a published document, and you agree to submit to us copies of such documents
to obtain our permission before they are filed or published.
NO PUNITIVE OR CONSEQUENTIAL DAMAGES -Any liability of Crowe to you shall not
include any special, indirect, consequential, incidental, punitive, or exemplary damages or loss
nor any lost profits, savings, or business opportunity.
LIMIT OF LIABILITY -The provisions of this section establishing a limit of liability will not
apply if, as determined in a judicial proceeding, we performed our services with gross
negligence or willful misconduct. Our engagement with you is not intended to shift risks
normally borne by you to us. With respect to any services or work product or this engagement
in general, the liability of Crowe and its personnel shall not exceed the fees we receive for the
portion of the work giving rise to liability. A claim for a return of fees paid shall be the
exclusive remedy for any damages. This limitation of liability is intended to apply to the full
extent allowed by law, regardless of the grounds or nature of any claim asserted. This
limitation of liability shall also apply after termination of this agreement.
INDEMNIFICATION FOR THIRD-PARTY CLAIMS -The provisions of this section for
indemnification will not apply if, as determined in a judicial proceeding, we performed our
services with gross negligence or with willful misconduct. Our engagement with you is not
intended to shift risks normally borne by you to us. In the event of a legal proceeding or other
claim brought against us by a third party, you agree to indemnify and hold harmless Crowe
and its personnel against all costs, fees, expenses, damages, and liabilities, including defense
costs and legal fees, associated with such third-party claim arising from or relating to any
services or work product that you use or disclose to others or this engagement generally. This
indemnification is intended to apply to the full extent allowed by law, regardless of the grounds
or nature of any claim asserted. This indemnification shall also apply after termination of this
agreement.
NO TRANSFER OR ASSIGNMENT OF CLAIMS - No claim against Crowe, or any recovery
from or against Crowe, may be sold, assigned or otherwise transferred, in whole or in part.
ATTACHMENT A
(Continued)
TIME LIMIT ON CLAIMS - In no event shall any action against you or Crowe, arising from or
relating to this engagement letter or the services provided by Crowe relating to this
engagement, be brought after the earlier of 1) two (2) years after the date on which occurred the
act or omission alleged to have been the cause of the injury alleged; or 2} the expiration of the
applicable statute of limitations or repose.
RESPONSE TO LEGAL PROCESS - If we are requested by subpoena, other legal process, or
other proceedings to produce documents pertaining to you and we are not a named party to the
proceeding, you will reimburse us for our professional time, plus out-of-pocket expenses, as
well as reasonable attorney fees we incur in responding to such request.
MEDIATION - If a dispute arises,. in whole or in part, out of or related to this engagement, or
after the date of this agreement, between you or any of your affiliates or principals, and Crowe,
and if the dispute cannot be settled through negotiation, you and Crowe agree first to try in
good faith to settle the dispute by mediation administered by the American Arbitration
Association under its mediation rules for professional accounting and related services disputes
before resorting to litigation or any other dispute-resolution procedure. The results of
mediation shall be binding only upon agreement of each party to be bound. Costs of any
mediation shall be shared equally by both parties.
JURY TRIAL - In the unlikely event that differences concerning our services or fees arise
between us that are not resolved by mutual agreement or mediation, you and we agree to waive
a trial by jury to facilitate judicial resolution and save the time and expense of both parties.
LEGAL AND REGULATORY CHANGE -The scope of services and the fees for the services
covered by the accompanying letter are based on current laws and regulations. If changes in
laws or regulations change your requirements or the scope of our work, you and we agree that
our fees will be modified to a mutually agreed-upon amount to reflect the changed level of our
effort.
NON-SOLICITATION -You and we acknowledge the importance of retaining key personnel.
Accordingly, both parties agree that during the period of this agreement and for one year after
its expiration or termination, neither party will solicit any personnel of the other party for
employment without the written consent of the other party. If an individual becomes an
employee of the other party, the other party agrees to pay a fee equal to the individual's
compensation for the prior full twelve-month period to the original employer.
AFFILIATES -Crowe Horvath LLP is an independent member of Crowe Horvath
International, a Swiss verein. Each member firm of Crowe Horvath International is a separate
and independent legal entity. Crowe Horvath LLP and its affiliates are not responsible or liable
for any acts or omissions of Crowe Horvath International or any other member of Crowe
Horvath International and specifically disclaim any and all responsibility or liability for acts or
omissions of Crowe Horvath International or any other member of Crowe Horvath
International. Crowe Horvath International does not render any professional services and does
not have an ownership or partnership interest in Crowe Horvath LLP. Crowe Horvath
International and its other member firms are not responsible or liable for any acts or omissions
of Crowe Horvath LLP and specifically disclaim any and all responsibility or liability for acts or
omissions of Crowe Horvath LLP.