Press Alt + R to read the document text or Alt + P to download or print.
This document contains no pages.
HomeMy WebLinkAboutC06-367
PROFESSIONAL SERVICE AGREEMENT
This Professional Service Agreement (hereinafter "Agreement") dated as this ~ day of
December, 2006, is between the County of Eagle, State of Colorado, a body corporate and politic, by
and through its Board of County Commissioners (hereinafter "County"), and Arbitrage Compliance
Specialists, Inc., a service provider with a mailing address of 7400 East Orchard Road, Suite 270,
Greenwood Village, Colorado, 80111, (hereinafter "ACS").
WHEREAS, County is in need of a person to provide the services outlined in
Section 1.1 hereunder;
WHEREAS, ACS has represented that it has the experience and knowledge in the subject
matter necessary to carry out the services outline in Section 1.1 hereunder;
WHEREAS, County wishes to hire ACS to perform the tasks associated with such services
outline in Section 1.1 hereunder;
WHEREAS, County and ACS intend by this Agreement to set forth the scope of the
responsibilities of ACS in connection with the services and related terms and conditions to govern
the relationship between ACS and County in connection with the services.
Aereement
THEREFORE, based upon the representations by ACS set forth in the foregoing recitals, for
good and valuable consideration, including the promises set forth herein, the parties agree to the
following:
1. Services Provided:
1.1 ACS will provide to County the professional services necessary to prepare arbitrage
compliance computations as required by the Internal Revenue Service for the 200 1 Airport
Terminal Revenue Bonds, as described and detailed in Exhibit "A," attached hereto and by
this reference made part of this Agreement. (hereinafter "Arbitrage Computation Services ").
1.2 ACS will perform the Arbitrage Computation Services and will prepare arbitrage compliance
computations within four weeks of receiving the requisite information from U.S. Bank
related to the 200 1 Airport Terminal Revenue Bonds.
1.3 ACS agrees that ACS will not enter into any professional service agreements with third
parties that will conflict in any manner with the Arbitrage Computation Services.
2. Term of Agreement:
2.1 This Agreement shall commence upon execution of the Agreement and, subject to the
provisions of Section 2.2 hereof, shall conclude upon completion of the arbitrage compliance
1\ .
....... ~"l
computations as required by the Internal Revenue Service for the 200 1 Airport Temlinal
Revenue Bonds.
2.2 This Agreement may be terminated at any time, in whole or in part as determined by County
in its sole discretion. County may terminate this agreement for any reason, with or without
cause, and without penalty whatsoever therefore. Such termination will be accomplished by
delivery of a Notice of Tennination to ACS, specifying the extent to which performance of
the services under this Agreement shall be terminated and the date upon which such
termination date shall become effective.
2.3 In the event of any termination of this Agreement, ACS shall be compensated for all hours of
work then completed, plus approved expenses.
3. Independent ACS:
3.1 With respect to the provision of the Arbitrage Computation Services hereunder, ASC
acknowledges that ACS is an independent ACS providing Services to County. Nothing in
this Agreement shall be deemed to make ACS an agent, employee, partner or representative
of County. Moreover, this Agreement creates no entitlement to participate in any of the
Employee Benefit Plans of County including insurance, paid vacation and recognized
holidays.
3.2 The ACS shall not have the authority to, and will not make any commitments or enter into
any agreement with any party on behalf of County without the written consent of a senior
management representative of County.
4. Remuneration:
4.1 Unless authorized in writing by County, total compensation, including expenses, under this
Agreement shall not exceed four thousand, seven hundred and fifty dollars ($4,750), as set
forth in Exhibit "A," which is attached hereto and by this reference made palt of this
agreement. If authorized by County, additional fees will be invoiced upon the completion of
additional services. Fees will be paid within fifteen (15) days of receipt of a proper and
accurate invoice from ACS concerning Arbitrage Computation Services. The invoice shall
include a description of services performed. Upon request, ACS shall provide County with
such other supporting information as County may request.
4.2 No travel expenses are anticipated or will be paid for.
4.3 County will not withhold any taxes from monies paid to the ACS hereunder and ACS agrees
to be solely responsible for the accurate reporting and payment of any taxes related to
payments made pursuant to the terms of this Agreement.
5. Indemnification:
2
5.1 Within the limits allowed by law, ACS shall indemnify County for, and hold and defend the
County and its officials, boards, officers, principals and employees harmless from, all costs,
claims and expenses, including reasonable attorney's fees, arising from claims of any nature
whatsoever made by any person in connection with the acts or omissions of, or presentations
by, the ACS in the performance of this Agreement. This indemnification shall not apply to
claims by third parties against the County to the extent that the County is liable to such third
party for such claim without regard to the involvement of the ACS.
6. ACS's Professional Level of Care:
6.1 ACS shall be responsible for the completeness and accuracy of the Arbitrage Computation
Services, including all supporting data and other documents prepared or compiled in
performance of the Services, and shall correct, at its sole expense, all significant errors and
omissions therein. The fact that the County has accepted or approved the Arbitrage
Computation Services shall not relieve ASC of any of its responsibilities. ACS shall perform
the Arbitrage Computation Services in a skillful, professional and competent manner and in
accordance with the standard of care, skill and diligence applicable to specialists, with
respect to similar services, in this area at this time.
7. Notices:
7.1 Any notice to be given by any party to the other shall be in writing and shall be
deemed to have been duly given if delivered personally, by facsimile transmission or if sent
by prepaid first class mail, and for the purposes aforesaid, the addresses of the parties are as
follows:
(a) Eagle County Finance Department
500 Broadway
P.O. Box 850
Eagle, CO 81631
Phone Number: (970) 328-3510
Fax Number: (970) 328-3519
(b) Arbitrage Compliance Specialists, Inc.
Attn: Denise M. Grizzle, Account Manager
7400 East Orchard Road, Suite 270
Greenwood Village, CO 80111
Phone Number: (303) 756-5100
Fax Number: (303) 756- 0901
Notices shall be deemed given on the date of delivery; on the date a FAX is transmitted and
confirmed received or, if transmitted after normal business hours, on the next business day
after transmission, provided that a paper copy is mailed the same date; or three days after the
3
date of deposit, first class postage prepaid, in an official depositary of the U.S. Postal
Service.
8. Jurisdiction and Confidentiality:
8.1 This Agreement shall be interpreted in accordance with the laws of the State of Colorado and
the parties hereby agree to submit to the jurisdiction of the courts thereof. Venue shall be in
the Fifth Judicial District for the State of Colorado.
8.2 The ACS and County acknowledge that, during the term of this Agreement and in the course
of the ACS rendering the Arbitrage Computation Services, the ACS may acquire knowledge
of the business operations of County to the point that the general method of doing business,
the pricing of products, the lists of customers and other aspects of the business affairs of
County will become generally known and the ACS shall not disclose, use, publish or
otherwise reveal, either directly or through another, to any person, firm or corporation, any
knowledge, information or facts concerning any of the past or then business operations,
pricing or sales data of County and shall retain all knowledge and information which he has
acquired as the result of this Agreement in trust in a fiduciary capacity for the sole benefit of
County, its successors and assigns during the term of this Agreement, and for a period of five
(5) years following termination of this Agreement.
9 Insurance:
9.1 At all times during the term of this Agreement, ACS shall maintain professional liability
insurance with a minimum coverage limit of $1,000,000.
9.2 The ASC will maintain general liability, unemployment and workman's compensation
insurance on its own behalf, as necessary.
9.3 All insurance required hereby shall be issued by an insurance company or companies
authorized to do business in the State of Colorado.
10. Prohibitions on Public Contract for Services:
10.1 ACS shall not knowingly employ or contract with an illegal alien to perform work under the
public contract for services; or enter into a contract with a subcontractor that fails to certify to
ACS that the subcontractor shall not knowingly employ or contract with an illegal alien to
perform work under the public contract for services.
10.2 ACS shall verify or attempt to verify through participation in the Basic Pilot Verification
program, as administered by the United States Department of Homeland Security, that ACS
does not employ any illegal aliens. If ACS is not accepted into the Basic Pilot Verification
Program prior to entering into a public contract for services, ACS shall apply to participate in
the Program every three months until ACS is accepted or the public contract for services has
4
been completed, whichever is earlier. Information on applying for the Basic Pilot
Verification Program can be found at:
hups:! /www.vis-dhs.com \employenegistration
10.3 ACS shall not use the Basic Pilot Verification Program procedures to undertake
employment screening of job applicants while the public contract for services is being
pre-
fUfWnrl
10.4 If ACS obtains actual knowledge that a Subcontractor performing work
under the public contract for services knowingly employs or contracts with an illegal alien,
ACS shall be required to:
i. Notify the Subcontractor and the County within three days that
ACS has actual knowledge that the Subcontractor is employing or
contracting with an illegal alien; and
ii. Terminate the Subcontract with the Subcontractor if within three
days of receiving the notice required pursuant to subparagraph (i) of the
paragraph (d) the Subcontractor does not stop employing or contracting
with the illegal alien; except that ACS shall not terminate the
contract with the Subcontractor if during such three days the
Subcontractor provides information to establish that the Subcontractor has
not knowingly employed or contracted with an illegal alien.
10.5 ACS shall comply with any reasonable request by the Department of
Labor and Employment made in the course of an investigation that the department is
undertaking pursuant to its authority.
10.6 If ACS violates these prohibitions, the County may terminate the contract
for a breach of the contract. If the contract is so terminated, ACS shall
be liable for actual and consequential damages to the County.
11. Miscellaneous:
11.1 This Agreement constitutes the entire Agreement between the parties related to its
subject matter. It supersedes all prior proposals, agreements and understandings.
11.2 The parties to this Agreement recognize that the services to be provided pursuant to this
Agreement are professional in nature and that in entering into the Agreement, County is
relying upon the professional services and reputation of ACS. Therefore, this Agreement is
personal to the ACS and may not be assigned by ACS.
11.3 This Agreement does not and shall not be deemed to confer upon or grant to any third party
any right enforceable at law or equity arising out of any term, covenant, or condition herein
5
or the breach thereof.
11.4 County agrees to provide accurate copies of the various documents required by Exhibit "A,"
attached hereto and by this reference, made part of the agreement.
IN WITNESS WHEREOF, the parties hereto have executed this Agreement the day and year first
above written.
ATTEST:
COUNTY OF EAGLE, STATE OF
.-~ COLORADO, By and Through Its
C ~ c;:~OARD OF COUNTY COMMISSIONERS
f 11},"-' ,1'., "-1:. \
; '::! I :.\\I,\f11 \ ''''1;
~ ~; \ ~~ij' ~t. !
. 1( \,~ ,;{
^ ...-- 0
"'OLOf'lt<.\)~t' B
-,pi
Clerk to the Boar of
County Commissioners
Arbitrage Compliance Specialists, Inc.
By: 1);r1~~ e 71 :l< 7ft ( z.) (J//0tb7!:L 1l1aYllt4Vu
TItle 0 Q
6
, .
December 4,2006
Ms. Cindy Pratis, 1nterim Fmance Director
Eagle County
510 Broadway
Eagle, Colorado 81631
ARBITRAGE COMPLIANCE SPECIALISTS, INC.
Dear Ms. Pratis:
CONTROL #3
ENGAGEMENT LETTER FOR ARBITRAGE REBATE REPORT FOR
$10.745M SERIES 2001A
The purpose of this letter is to propose our engagement to prepare arbitrage compliance computations as
required by the United States Treasury, Internal Revenue Service ("IRS") for the following tax-exempt debt.
Listed below is the tax-exempt debt requiring computations and Arbitrage Compliance Specialists, Inc. ("ACS")
fees to complete this engagement.
$10.745M Airport Terminal Project Revenue Bonds, Series 2001A
Issue Date: 6/14/01
511, Year IRS Filinf( Computation Period: 6/14/01 - 6/14/06
One-Time Initial Legal Set-Up Review
Report Fee (for 1 year period)
Extension Fee ($775 per year for reports in excess of 1 year; 4 additional years)
TOTAL
$ 4000
$1,250
3,100
~6*BilIlI07
PLEASE NOTE THAT THIS ISSUE HAS REACHED THE 5TH YEAR COM PUT A nON DATE AS OF
JUNE 14, 2006. ACCORDINGLY, THE REBATE REPORT WAS REQUIRED TO BE COMPLETED FOR
THE IRS WITHIN 60 DA YS OF THIS DATE, OR BY AUGUST 14, 2006 (as per Regulation 148(1)(3)).
Document and Data Requirements: Official Statement, IRS Form 8038, Wiring/Closing instructions for fund
placement at closing, and investment data uncommingled for all funds and accounts including Debt Service for the
computation period listed above (see Notes on next page, 2nd bullet point).
Footnotes for pricing:
OAn initial set-up is required for each bond issue. Thisfee covers our initial research on the bond issue and legal fees from
our in-house tax counsel who determines which funds are subject to arbitrage rebate
fJA CS 's fee for complellng alld jillllg Fortll 8038- T 011 51}, Year, I (j}, Year. . Final Year if rebate is owed and applicable, 011-
timejiling $395, latejiling $595
· Optional Charges for all Issues. if applicable $150 per hour. Un commingling of allY funds, accounts or investments, as
required (approximately $250. $1,000 per year), tran!,ferred proceeds allocations (approximately $250. $500 per year),
if required due to certain types of refimdings, if a Spending Exception IS a viable option for this issue, the fee per 6-month
report is $},250, which is generally in lieu (unless there is a Reserve Fund) of rebate reports ACS"sfees include one
hour of data collection per debt issue, additional hours will be billed at $/50 per hour.
7400 East Orchard Road, Suite 270. Greenwood Village' Colorado' 80111
Phone: (303) 756-5100 (800) 672-9993' Fax: (303) 756-0901 (800) 756-6505' E-Mail: ArbCom@earthlink.net
LOCATIONS NATIONWIDE: Greenwood Village, CO I La Jolla, CA I Orlando, FL I Boise, ID I Boston, MA I Durham, NC
Las Vegas, NV I Columbus. OH I Oklahoma City, OK I Portland, OR I Nashville, TN I Houston, TX I Salt Lake City, UT I Seattle, WA
NOTES TO THE ENGAGEMENT LETTER:
· Notification is required in writing (e-mail is preferable) to ACS by you if the tax-exempt debt referenced in this
engagement letter bas been or will be refunded, cash defeased or retired. This may accelerate the deadline for the Final
IRS filing on the debt.
. You agree to provide on a timely basis (within 35 calendar days after the end of a 5th Year, 10th Year or other IRS
computation period) various documents and data for IRS compliance calculations to ACS which may include: Official
Statement, Tax-Certificate, IRS Form 8038-G, CPA Verification Report, Escrow Agreement, Trust Indenture,
Wiring/Closing instructions for fund placement at closing, investment data uncommingled for all funds and accounts
including Debt Service, and if the debt is variable verses fixed rate, then also Letter of Credit Agreement, upfront Letter
of Credit Fees, variable rate interest and principle payment schedule, and monthly or quarterly Letter of Credit Fees for
the computation period listed on the I sI page.
· ACS will assume the debt service fund for this issue was used for paying debt service payments and is bona fide and not
overfunded, unless we are notified by you in writing (e-mail is preferable). Please review the definition below of a bona
fide debt service fund and phone us to discuss the implications regarding arbitrage compliance for this issue.
Definition of a bona fide debt service fund (1993 IRS Regulations):
· Is used primarily to achieve a proper matching of revenues with principal and interest payments within each
bond year; and
· Is depleted at least once each bond year, except for a reasonable carryover amount not to exceed the greater
of:
- the earnings on the fund for the immediate preceding bond year; or
- one-twelfth of the principal and interest payments on the issue for the immediately preceding bond year.
Example: The bond year end is 8/1. Issue pays interest on 2/1 and 8/1 and principal on 8/1. Tax receipts are
directly deposited in the Debt Service Fund from 3/1 through 6/30. Last bond year's principal and interest
payments totaled $1.2M. One-twelfth of $1.2M = $ lOOK. Earnings on the fund last year totaled $70K. The
balance in the Debt Service Fund on 8/2 of the new year is $ I 50K. The Debt Service Fund is overfunded since
the balance on the day after the bond year end was in excess of one-twelfth of last bond year's total principal and
interest payments ("greater of' of 2 options).
· Yield RestrictionlYield Reduction Payment Reports are required every 5 years if there is a balance of
Construction/Project proceeds remaining in excess of the minor portion (the lesser of $]00,000 or 5% of the sale
proceeds of the issue) at the end of the Temporary Period, 5th Year, 10th Year, ] 5th Year... ...until the Bonds are Final.
In conjunction with this engagement, we will provide the applicable report(s) opining to the arbitrage
compliance requirements for the tax-exempt debt referenced in this engagement letter. We appreciate the
opportunity to provide assistance to help you comply with your IRS arbitrage compliance requirements. As always,
if we may be offurther assistance or if you have any questions, please do not hesitate to call us at (800) 672-9993.
Very truly yours,
'tca~c CO;j71c:al;sts, me
De~ise M. Grizzle, Account
Please acknowledge accepIance of this engagement by signing and faxing this letter in its entirety to Arbitrage
Compliance Specialists, Inc. at (800) 756-6505.
Attach Business Card here ORfill in information be/ow
Accepted by - Signature
Print Name
Date
Title
Organization
-2-