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HomeMy WebLinkAboutRES.2029.01-03-2005BILL NO. 04-276 RESOLUTION NO. � )C( A RESOLUTION AUTHORIZING THE CITY MANAGER TO ACCEPT A PROPOSAL FROM BEUSSINK, HEY, ROE, SEABAUGH & STRODER, L.L.C., TO CONDUCT RANDOM RECORD CHECKS TO DETERMINE COMPLIANCE WITH THE CITY'S HOTEL/MOTEL RESTAURANT LICENSE TAX BE IT RESOLVED BY THE COUNCIL OF THE CITY OF CAPE GIRARDEAU, MISSOURI, AS FOLLOWS: ARTICLE 1. The City Manager, for and on behalf of the City of Cape Girardeau, Missouri, is hereby authorized to accept a proposal from Beussink, Hey, Roe, Seabaugh & Stroder, L.L.C., to conduct random record checks to determine compliance with the City's hotel/motel restaurant license tax. A copy of said proposal is attached to this Resolution and made a part hereof. PASSED AND ADOPTED THIS `a2C DAY OF , 20 ATTEST: Gayle Conrad, City Clerk BEUSSINK, HEY, ROE, SEABAUGH & STRODER, L.L.C. Certified Public Accountants 16 So. Silver Springs Road 4018 Sycamore 105 So. Hope Cairo, Illinois 62914 Cape Girardeau, Missouri 63703 Jackson, Missouri 63755 Telephone (618) 734-3300 Telephone (573) 334-7971 Telephone (573) 243-3991 Facsimile (618) 734-3303 Facsimile (573) 334-8875 Facsimile (573) 243-3186 December 29, 2004 Mr. Doug K. Leslie City Manager City of Cape Girardeau 401 Independence Street Cape Girardeau, MO 63703 Dear Mr. Leslie: We will apply the agreed-upon procedures which the City of Cape Girardeau, Missouri has specified, listed in the attached schedule, to reports filed with the City's Finance Department by various hotels, motels, and restaurants which were prepared in accordance with the Hotel/Motel/Restaurant License Tax set out in Article XIII of Chapter 15 of the Code of Ordinances of the City of Cape Girardeau, Missouri. This engagement is solely to assist the City of Cape Girardeau, Missouri in determining compliance with Article XIII. Our engagement to apply agreed-upon procedures will be conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. The sufficiency of the procedures is solely the responsibility of the City of Cape Girardeau, Missouri. Consequently, we make no representation regarding the sufficiency of the procedures described in the attached schedule either for the purpose for which this report has been requested or for any other purpose. If, for any reason, we are unable to complete the procedures, we will describe any restrictions on the performance of the procedures in our report. Because the agreed-upon procedures listed in the attached schedule do not constitute an examination, we will not express an opinion on the various hotels', motels', and restaurants' compliance with the Hotel/Motel/Restaurant License Tax of the City of Cape Girardeau, Missouri. In addition, we have no obligation to perform any procedures beyond those listed in the attached schedule. We will submit a report listing the procedures performed and our findings. This report is intended solely for the use of the City of Cape Girardeau, Missouri, and should not be used by anyone other than the City of Cape Girardeau, Missouri. Our report will contain a paragraph indicating that had we performed additional procedures, other matters might have come to our attention that would have been reported to you. t J At the conclusion of our engagement, we will require a representation letter from the management of the various hotels, motels, and restaurants that, among other things, will confirm management's responsibility for the preparation of the reports filed with the City's Finance Department which were prepared in accordance with Article XIII, Hotel/Motel/Restaurant License Tax of the City of Cape Girardeau, Missouri. Our fees for these services will be billed at our standard hourly rates for the individuals assigned to this engagement. Our standard hourly rates range from $35 to $150 for secretarial to professional services. We anticipate cooperation from you and the various hotels, motels, and restaurants and assume that unexpected circumstances will not be encountered during the engagement. If significant problems arise, we will discuss the problems with you before we incur the additional costs. We appreciate the opportunity to assist you and believe this letter accurately summarizes the significant terms of our engagement. If you have any questions, please contact us. If you agree with the terms of our engagement as described in this letter, please sign the enclosed copy and return it to us. If the need for additional services arises, our agreement with you will need to be revised. Yours truly, BEUSSINK, HE), ROE,SJ�ABAUGH & STRODER, L.L.C. David D. S'eadauah. CPA RESPONSE: This letter correctly sets fourth the understanding of the City of Cape Girardeau, Missouri. By: Title: C j }(,\ MO M O l� Date: Schedule to Engagement Letter Procedures to Be Performed for the City of Cape Girardeau, Missouri In connection with our engagement, the procedures to be performed are summarized as follows: 1. Obtain from the Finance Department of the City of Cape Girardeau, Missouri a listing of all hotels, motels, and restaurants subject to the Hotel/Motel/Restaurant License Tax set out in Chapter 15 of the Code of Ordinances of the City of Cape Girardeau, Missouri. It will be the responsibility of the City of Cape Girardeau to notify us of additional hotels, motels, and restaurants. 2. We will select, at random, two entities from the listing each quarter, beginning with the fourth quarter of calendar year 2004. If an entity is selected more than once during a calendar year, we will notify the Finance Director. The Finance Director will have the option to request a different entity to be selected. For the two entities selected, we will: a. Send an informational questionnaire designed by the City of Cape Girardeau. b. Obtain monthly reports submitted to the City's Finance Department for the preceding calendar quarter. c. Ensure the reports are mathematically accurate. d. Examine books and records for the inclusion of all revenues which comprise gross receipts under Article XIII. e. Agree the reports to the books and records of the licensee as may be necessary to determine the correctness of the reports required by Article XIII. f. Agree the remittance of the entity with a receipt and deposit by the City. 4. We will obtain a management representation letter from the entities selected.