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<br /> <br />Audit Engagements Request for Information <br />Following this meeting, MuniServices shall proceed to contact those franchisees for which the City has approved <br />audits. For each franchisee to be audited, MuniServices will utilize the following process to identify, evaluate, and <br />recommend correction of any errors or omissions: <br />1.Received payment history and other records and documentation to be provided by the City. <br />2.Review payment history and any relevant correspondence for each franchisee. <br />3.Submit a Request for Information (RFI) and obtain from each franchisee the information needed to <br />complete our review. Typically, MuniServices request that each franchisee provide, as applicable: <br />a.A copy of the chart of customer accounts including account numbers and account descriptions. <br /> <br />b.Monthly revenues by revenue account for each month of the review period. <br /> <br />c.Copies of monthly general ledgers for the review period. <br /> <br />d..´¬¡¤± ®¥ ¢´²³®¬¤±² «®¢ ³¤£ ¶¨³§¨­ ³§¤ #¨³¸ ¡¸ ± ³¤ ¢« ²²  ³ ϭ¨²¢ « ¸¤ ±-end or end of review <br /> <br />period. <br />e.Examples of bills to customers with service addresses located within the City. <br /> <br />f.Explanation of how geographic coding is determined for a new customer account. <br /> <br />g.Description of procedures used in the computation of franchise fees paid the City. If a formula is <br /> <br />used, provide an explanation for each component of the formula, together with supporting <br />documentation for each value used in the formula, for the payment received by the City for the <br />review period. <br />h.Copies of all reports, work papers, and other supporting documentation used in computing <br /> <br />franchise fees paid the City for the review period. <br />i.Copies of any documents, reports, and work papers by internal or external auditors which concern <br /> <br />the computation or method for computing the franchise fees paid. <br />j.Names, addresses, account numbers, and revenue codes of all residential, small commercial, large <br /> <br />commercial and industrial customers. <br />k.A digital listing of customer account information, including account number, complete service <br /> <br /> ££±¤²²Ǿ  ­£ ³§¤ ϭ¨¤«£² ³§ ³ ¨£¤­³¨¥¸ ³§¤ ¥± ­¢§¨²¤ ¥¤¤ ©´±¨²£¨¢³¨®­ « ϭ« ¦ ®± ¨£¤­³¨ϭ¨¤±ȁ <br />l.Description of the procedures followed by the franchisee in the event of an annexation within the <br /> <br />City. Include the impact of an annexation on the amount of franchise fees paid the City. <br />m.A list of any exempted customers from the franchise fees computation. <br /> <br /> <br />Examination of Franchisee Rec®±£²ȝ)£¤­³¨ϭ¨¢ ³¨®­ ®¥ !­¸ #®¬¯«¨ ­¢¤ )²²´¤² <br />In performing the examination of the franchisee records and identifying compliance issues, MuniServices will <br />typically: <br />1.Review the work papers and supporting documentation used in the computation of franchise fee payments. <br />2. <br />data for reasonableness, completeness, and accuracy as related to franchise fees. <br />3.Identify any excluded revenues from the franchise fee calculation. <br />4. <br />a.determine revenues that are to be included or excluded from franchise fee computations; <br /> <br />b.review the revenues excluded from the computations, if any, and <br /> <br />c. <br /> <br />5.Determine if a franchisee or any of its subsidiaries receives any revenues from customers or third-parties <br />for -of-way that are not included in the franchise fee <br />calculation used to determine the payment to the City. <br />6.!­ «¸¹¤ ³§¤ ­´¬¡¤± ®¥ ¢´²³®¬¤±² ±¤¯®±³¤£ ¨­ ³§¤ #¨³¸ ¡¸ ± ³¤ ¢« ²²¨ϭ¨¢ ³¨®­  ­£ ®¡³ ¨­  ­£ ±eview the <br />address annexations. <br />7.Obtain and review the list of any exempted customers, if any, from the franchise fee computation. <br />La Porte, TX FF 021214 4 <br /> <br /> <br /> <br />