HomeMy WebLinkAboutStatement of Work Number No. 005 – Tax Abatement Consulting Services - Crowe LLP��
1316 COUNTY -CITY BUILDING C]r
j PHONE 574/ 235-9251
227 W. JEFFERSON BOULEVARD '
PFAC E,
FAX 574/ 235-9171
SOUTH BEND_ INDIANA 46601-1 830
CITY OF SOUTH BEND PETE BUTTIGIEG, MAYOR
BOARD OF PUBLIC WORKS
December 19, 2019
Mr. Shawn Kane
Crowe LLP
330 E. Jefferson Blvd.
PO Box 7
South Bend, IN 46624-0007
RE: Statement of Work Number No. 005
Dear Mr. Kane:
The Board of Public Works, at its meeting held on December 19, 2019, approved the
above referenced agreement for the tax abatement consulting services in the amount of
$25,000.
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
GARY A. GILOT GENEVIEVE E. MILLER ELIZABETH A. MARADIK LAMA L. O'SULLIVAN THERESE J. DORAU
jurisdiction makes the determination that Crowe is a data controller, Client will reasonably cooperate with Crowe to
enable Crowe to comply with its obligations under GDPR. Crowe will reasonably cooperate with Client in
responding to or addressing any request from a data subject, a supervisory authority with jurisdiction, or the Client,
to the extent necessary to enable Client to comply with its obligations under GDPR as the Data Controller. Client
will promptly reimburse Crowe for any out-of-pocket expenses and professional time at Crowe's then -current
hourly rates. Client will provide prompt written notice to Crowe (with sufficient detailed instructions) of any data
subject request or other act that is required to be performed by Crowe as the Data Processor on behalf of Client as
the Data Controller. Crowe shall promptly delete or procure the deletion of any EU Personal Data after the
cessation of any Services involving the processing of Client's EU Personal Data. Notwithstanding the forgoing,
Crowe may retain a copy of the EU Personal Data as permitted by applicable law or professional standards,
provided that such EU Personal Data remain subject to the terms of this Agreement.
Signing and returning this Statement of Work to the following indicates acceptance of the terms identified in
this SOW:
Mr. Shawn Kane
Crowe LLP
shawn.kane@crowe.com
Please retain the original for your files. If you have any questions or comments regarding the terms of this
SOW, please call Brian Kanouse at (574) 235-6855.
We are pleased to have this opportunity to serve you, and we look forward to a continuing relationship. If the
terms of this SOW are acceptable to you, please sign below and return one copy of this document at your
earliest convenience. Please contact us with any questions or concerns.
ACCEPTANCE:
I have reviewed the arrangements outlined above and in the attached Master Services Agreement dated
July 1, 2016, and I accept on behalf of the Client the terms and conditions as stated. By signing below, I
represent and warrant that I am authorized to accept the terms and conditions as stated.
IN WITNESS WHEREOF, City of South Bend and Crowe have duly executed this SOW effective the date
first written above.
City of South Bend
Signature
M111ZOVED
goard of Amic
Printed Name
Title
_.w.
Date ,
C uv LLP
Signature
Shawn M. Kane
Printed Name
Partner
Title ..._._....�
November 22�2019
Date
SOW # 005
Page 3 of 3
BOARD OF PUBLIC WORKS
AGENDA ITEM REVIEW REQUEST FORM
Date December 9, 2019
Name An,2elina Billo
Department: DCI
BPW Date December 19, 2019 Phone Extension 5838
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BPW Attorney El Attorney Name
Dept. Attorney F-1 Attorney Name Sandra Kennedy
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Proposal Opening ❑ C/O & PCA No,.
Chg. Order, No. ❑ Traffic Control
Other:
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I Rauh d Informatior
Company or Vendor Name
New Vendor
MBE/WBE Contractor
Project Name
Project Number
Funding Source
Account No.
Amount
Terms of Contract
Purpose/Description
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MBE Completed E-Verify Form Attached Yes
WBE ❑ No
Tax Abatement Consultina Services
211.1001.460.31. 06
$ 25,000
Crowe LLP will coordinate, input and review all compliance forms for the
annual tax abatement report.
Amount of Increase $
❑ Decrease ($ )
Previous Amount $ __ �b_ .... � ....�....�........ ._...............w.
Increase %
Current Percent of Change: Decrease
New Amount $
Increase %
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Total Percent of Change: Decrease /o
Time Extension Amount:
New Completion Date:
/A
(,..rowe
Statement of Work ("SOW") # 005
Dated November 22, 2019
City of South Bend
Crowe LLP
STATEMENT OF WORK ("SOW") NUMBER 005
to that certain Master Services Agreement dated as of July V, 2016 (A copy of which is attached)
Services:
1. We will track all 2020 CF-1 s and tax abatement surveys 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
and tax abatement surveys including sending out initial 2020 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 and tax abatement surveys on a timely basis.
3. As the 2020 CF-1 forms and tax abatement surveys are received we will input and compare the
taxpayer's current project investment and employment levels against their initial SB-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 2020
CF-1 and survey 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 2020.
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 return(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 activities. 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 # 005
Page 1 of 3
Your returns may be selected for review by the taxing authorities. Any proposed adjustments by the
examining agent are subject to certain rights of appeal. In the event of such government tax examination, we
will be available upon request to assist you in responding to taxing authorities and to provide expert
knowledge and information. We will render additional invoices for the time and expenses incurred.
Client Representative: Angelina Sillo Cit of South Bend
Name/Title
Timeline/Schedule;.
Work will commence upon signing of the enclosed Statement of Work #005
Fees and Expenses:
Our fee to provide the services described in the "SCOPE OF SERVICES TO BE PERFORMED" is as
follows:
2020 Indiana Property Tax Abatement Compliance Services - $150 per CF-1/Survey processed
We will invoice 25% of our property tax consulting fees for 2020 upon commencement of the SOW. The
balance of our property tax consulting fees will be invoiced as the work is completed. Our invoices are due
and payable on receipt. Bills that are not paid within 30 days of receipt are subject to a monthly interest
charge of one percent per month or the highest interest rate allowed by law, whichever is less, which we may
elect to waive at our sole discretion, plus costs of collection including reasonable attorneys' fees.
Upon City of South Bend's request for additional services beyond the scope mentioned in this SOW, Crowe
will estimate fees for the additional project(s) and obtain City of South Bend's approval with subsequent
SOW(s).
Out-of-pocket expenses, including travel costs will be billed separately as incurred.
Our estimate of fees for the property tax consulting services includes limited research with respect to proper
tax return disclosure and presentation. Additionally, we typically encounter minor technical research that is
done in connection with property tax consulting services. However, the above fee estimate does not include
significant tax research with respect to non -recurring items and other matters of tax significance that may
arise in the course of our consulting services. As items of this nature arise, we will apprise you of the nature
of the matter and arrange for appropriate fees before we invest significant professional time.
General Data Protection Regulation Compliance
If and to the extent that Client provides personal data to Crowe subject to the European Union General Data
Protection Regulation ("GDPR"), then in addition to the requirements of the above Data Protection section, this
section will apply to such personal data ("EU Personal Data"). The parties agree that for purposes of processing
the EU Personal Data, (a) Client will be the "Data Controller" as defined by the GDPR, meaning the organization
that determines the purposes and means of processing the EU Personal Data; (b) Crowe will be the "Data
Processor' as defined by GDPR, meaning the organization that processes the EU Personal Data on behalf of and
under the instructions of the Data Controller; or (c) the parties will be classified as otherwise designated by a
supervisory authority with jurisdiction. Client and Crowe each agree to comply with the GDPR requirements
applicable to its respective role. Crowe has implemented and will maintain technical and organizational security
safeguards reasonably designed to protect the security, confidentiality and integrity of the EU Personal Data.
Client represents it has secured all required rights and authority, including consents and notices, to provide such
EU Personal Data to Crowe, including without limitation authority to transfer such EU Personal Data to the U.S. or
other applicable Country or otherwise make the EU Personal Data available to Crowe, for the duration of and
purpose of Crowe providing the Services. The types of EU Personal Data to be processed include name, contact
information, title, and other EU Personal Data that is transferred to Crowe in connection with the Services. The EU
Personal Data relates to the data subject categories of individuals connected to Client, Client customers, Client
vendors, and Client affiliates or subsidiaries ("Data Subjects"). Crowe will process the EU Personal Data for the
following purpose: (x) to provide the Services in accordance with this Agreement, (y) to comply with other
documented reasonable instructions provided by Client, and (z) to comply with applicable law. In the event of a
Crowe breach incident in connection with EU Personal Data in the custody or control of Crowe, Crowe will
promptly notify Client upon knowledge that a breach incident has occurred. Client has instructed Crowe not to
contact any Data Subjects directly, unless required by applicable law. In the event that a supervisory authority with
SOW # 005
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