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Revised 06/21 <br />9 <br />EXHIBIT A <br />SCOPE OF SERVICES <br /> <br /> <br />1. AUDITING SERVICES <br />CTSI agrees to provide to COUNTY auditing services on Business Personal Property Tax Listings. <br />CTSI will: <br />A. Make copies of the Business Personal Property Tax Listings according to the Tax <br />Assessor’s instructions on accounts selected for audit. <br />B. Prepare an introduction letter on COUNTY letterhead and provide the letter to the Tax Assessor <br />for signature and timely mailing. <br />C. Make an appointment with the selected businesses for a Business Personal Property Tax audit to <br />be performed. <br />D. Inform the Tax Assessor of the audit findings after the audit is completed, and provide adequate <br />work papers to support all audits, whether there is a discovery or no discovery. <br />E. Upon COUNTY approval of the audit, prepare a discovery letter pursuant to G.S. §105-312, a no <br />discovery letter, or other letters as directed by the COUNTY, on COUNTY letterhead, together with <br />a copy of the work papers, for the Tax Assessor’s signature and mailing to the taxpayer. <br />F. Agree to be accompanied by COUNTY personnel on any local audits to assist in training for <br />ongoing audit activities. <br />G. Answer all questions of COUNTY regarding any audit performed by CTSI and to assist the <br />COUNTY in preparing for any appeal as provided in section 2 below. <br />H. Maintain confidentiality of all taxpayer information and other information provided to it by <br />the COUNTY to the extent required of the COUNTY under all applicable state and federal <br />law. <br /> <br />AUDIT APPEALS <br />If any audit performed by CTSI enters the appeals process, CTSI will: <br />I. Appear at meetings with taxpayers or their representatives concerning the information identified in <br />the audit. <br />J. Provide testimony and evidence at hearings before the County Tax Assessor, Board of County <br />Commissioners, North Carolina Property Tax Commission or other appeal level hearing <br />concerning the information identified in the audit. <br /> <br />2. CONSULTING SERVICES <br />A. Consulting services include ANY services requested by COUNTY that are not required to complete <br />an audit. This can include services on audits which have been finalized, but where additional <br />information that was not covered in the original audit is requested by COUNTY. COUNTY AND <br />CTSI SHALL AGREE IN WRITING AND IDENTIFY ALL COSTS AND SERVICES TO BE <br />PERFORMED UNDER THIS SECTION PRIOR TO COMMENCEMENT OF THE SERVICE BY <br />CTSI. <br />B. CTSI will maintain an hourly time sheet on any consulting services performed for COUNTY to <br />be billed to COUNTY on a monthly basis if this service is required. <br /> <br /> <br />3. RESPONSIBILITY OF COUNTY <br /> <br />COUNTY will: <br />A. Make available to CTSI legible Business Personal Property Tax Listings for the purpose of <br />making copies. <br />B. Provide CTSI with COUNTY letterhead and envelopes. <br />DocuSign Envelope ID: FE7B60BF-B0FB-432F-B787-9C643A8DDD28