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<br />ATTACHMENT 1 <br />Franchise Fee Compliance Review Services <br />Article 1-Objectives and Methods <br />-´­¨3¤±µ¨¢¤² ´­£¤±²³ ­£² ³§ ³ ³§¤ #¨³¸ ²¤¤ª² ³® ±¤³ ¨­   °´ «¨ϭ¨¤£ ¯±®¥¤²²¨®­ « ¨­£¤¯¤­£¤­³ ϭ¨±¬ ³® ¢®­£´¢³   <br />review of the telephone, electrical, cable, and natural gas franchise collections and subsequent payments to the City <br />of La Porte. This audit is i <br />regulation under which fees are due to the City, identify any instances of non-compliance, and assist the City with <br />the recovery of any amounts found to be due as a result of such non-compliance. The Reviews are an agreed-upon <br />procedures review of the franchisee fee payments made to the City from the utility provider(s). The taxes and/or <br />fees to be audited will include: <br />a.Telephone <br />b.Electric <br /> <br />c.Cable and <br /> <br />d.Natural Gas <br />Article 2-Scope of Work <br />Franchise Fee Compliance Review <br />MuniServices shall ¯±®µ¨£¤  «« ±¤°´¨±¤£ « ¡®±Ǿ ¬ ³¤±¨ «²Ǿ ¤°´¨¯¬¤­³  ­£ ³± ­²¯®±³ ³¨®­ ²´¥ϭ¨¢¨¤­³ ³® ¢®¬¯«¤³¤ ³§¤ <br />¡¤ £´¤ȁ 7§¨«¤ ³§¤ ²¯¤¢¨ϭ¨¢ ±¤¢®±£²Ǿ ¢®¬¯«¨ ­¢e issues, and payment calculations to be reviewed will vary among the <br />¤«¤¢³±¨¢  ­£ ­ ³´± « ¦ ² ´³¨«¨³¨¤²Ǿ ¢ ¡«¤ ®± µ¨£¤® ²¤±µ¨¢¤²Ǿ  ­£ ¢¤±³¨ϭ¨¢ ³¤£ ³¤«¤¯§®­¤ ¯±®µ¨£¤±² MuniServices audits <br />on behalf of clients, the general process MuniServices follows includes the following steps: <br />1. <br />from the City which allows us to audit as a third party. <br />2.Request and receipt of necessary records from the City, including payment history, annexation history, <br />previous anomalies discovered, and addresses within the City. <br />3.A request for information (RFI) to the franchisee to include documentation such as general ledger, sample <br />bills, chart of accounts, access line reports. <br />4.2¤µ¨¤¶ ®¥  ¯¯«¨¢ ¡«¤ ±¤¢®±£² ³® ¢§¤¢ª ¢®¬¯«¨ ­¢¤  ­£ £¤³¤±¬¨­¤  ­¸ ϭ¨­£¨­¦². <br />5.0±¤¯ ± ³¨®­  ­£ £¤«¨µ¤±¸ ®¥   ϭ¨­£¨­¦² ±¤¯®±³ ³® ³§¤ #¨³¸  ­£ ³§¤ ¥± ­¢§¨²¤¤ȁ <br />6.MuniServices can also assist the City in collecting if required. <br />Pre-Audit Planning <br />To initiate the project MuniServices recommends scheduling an introductory meeting with designated City <br />management, to: <br />1.Review with the City any known compliance issues, results of any previous franchise fee audits, and any <br />other factors, such as boundary changes, annexations, or rate changes, that might impact compliance. <br />2.Identify relevant payment records available from the City for the franchisee. <br />3.Obtain a letter of authorization from the City, copies of the agreement and/or ordinance relevant to the <br />franchisee, any relevant prior correspondence with the franchisee, any prior reports prepared by internal <br />or external auditors and a history of franchise fee payments. and, <br />4.Develop a prioritized list and estimated schedule for compliance review engagements authorized by the <br />City. <br /> <br /> <br />La Porte, TX FF 021214 3 <br /> <br /> <br /> <br />