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Page 1 of 5 <br />EXHIBIT A <br />SCOPE OF SERVICES <br /> <br />SECTION A BUSINESS PERSONAL PROPERTY <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 Administrator’s <br />instructions on accounts selected for audit. <br />B. Prepare an introduction letter on COUNTY letterhead and provide the letter to the Tax <br />Administrator for signature and timely mailing. <br />C. Make an appointment with the selected businesses to perform a Business Personal Property Tax <br />audit. <br />D. Inform the Tax Administrator of the audit findings after the audit is completed, and provide <br />adequate 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 <br />with a copy of the work papers, for the Tax Administrator’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 the <br />COUNTY to the extent required of the COUNTY under all applicable state and federal law. <br /> <br />2. AUDIT APPEALS <br />If any audit performed by CTSI enters the appeals process, CTSI will: <br />A. Appear at meetings with taxpayers or their representatives concerning the information identified in <br />the audit. <br />B. 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 />3. RESPONSIBILITY OF COUNTY <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 />C. Sign and mail approved letters to the taxpayers in a timely manner. <br />D. Provide postage for mailing audit correspondence from COUNTY to the taxpayer. <br />E. Inform CTSI if any of the ongoing audits enter the appeals process or if any taxpayer sends <br />COUNTY any additional information that may be vital to the audit. <br />F. Provide the North Carolina Department of Revenue with the proper statement of confidentiality as <br />required under the provisions of NCGS 105-296 for the personnel of CTSI. <br />G. Provide to CTSI a notarized authorization letter giving authority to conduct audits on behalf of <br />COUNTY. <br />H. Compensate CTSI for AUDITING SERVICES and CONSULTING SERVICES performed under <br />this Agreement as stated in Section A, Item 4; COMPENSATION. <br />DocuSign Envelope ID: BA1B4ED2-6760-4C9D-9978-9FB05D3DE862