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EideBailly Audit 2024 ReportDocusign Envelope ID: D2C76722-OF4F-4163-8BD9-16983AD4DF4D September 4, 2024 Honorable Mayor and Members of City Council City of Kalispell 201 1" Ave E Kalispell, MT 59903 This letter sets forth our understanding for applying agreed -upon procedures to the City of Kalispell's adherence to Administration Rule (ARM) 24.301.208 building code for the period ended June 30, 2024. The City of Kalispell is responsible for adherence to Administrative Rule (ARM) 24.301.208. This engagement is solely for the purpose of reporting our findings regarding the adherence to Administrative Rule (ARM) 24.301.208 (see Attachment A to this agreement for specific details). This report is intended for use by the City of Kalispell and the Montana State Department of Labor and Industry and is expected to be restricted to the use of these specified parties. Prior to the completion of the engagement, you agree to provide us with written agreement and acknowledgment that the procedures performed are appropriate for the intended purpose of the engagement as noted above. As part of our engagement, we will request from management or those charged with governance, written confirmation concerning representations made to us in connection with the agreed upon procedures. This will include confirmation that we have obtained from all necessary other parties' agreement to the procedures and acknowledgement that the procedures performed are appropriate for their purposes. You agree to provide such confirmation. Our Responsibilities The objective of our engagement is to: a) Apply specific procedures to the City's adherence to Administration Rule (ARM) 24.301.208. b) Issue a written report that describes the procedures applied and our findings without providing an opinion or conclusion on the subject matter. c) Communicate further as required by professional standards applicable to an agreed -upon procedures engagement. We will apply the following procedures as listed in Attachment A What inspires you, inspires us. eidebailly.com 7001 E. Belleview Ave., Ste. 700 Denver, CO 80237-2733 TF 866.740.4100 T 303.770.5700 F 303.770.7581 EOE Docusign Envelope ID: D2C76722-OF4F-4163-8BD9-16983AD4DF4D We will conduct our engagement in accordance with the attestation standards for agreed -upon procedures engagements established by the American Institute of Certified Public Accountants. We are responsible for carrying out the procedures and reporting findings in accordance with these standards. We are not engaged to, and will not, conduct an examination or review engagement, the objective of which would be the expression of an opinion or conclusion, respectively, on the subject matter. Accordingly, we will not express an opinion or conclusion. We have no responsibility to determine the differences between the procedures to be performed and the procedures that we would have determined to be necessary had we been engaged to perform another form of attestation engagement. The procedures that we perform pursuant to the agreed -upon procedures engagement may be more or less extensive than the procedures that we would determine to be necessary had we been engaged to perform another form of engagement. Your Responsibilities The engagement to be performed will be conducted on the basis that you acknowledge and understand that our role is to perform an agreed -upon procedures engagement in accordance with attestation standards established by the AICPA and that you acknowledge and understand that you have responsibility: a) for the subject matter; b) to agree to and acknowledge that the procedures described in the attachment to this letter are appropriate for management or those charged with governance (the "intended purpose of the engagement"); and c) to provide us, prior to the completion of the engagement, with a letter that confirms certain representations made to us during the course of the engagement. If any modifications, including any additions or subtractions, are made to the procedures described in the attachment to this letter, you will agree to the procedures performed and acknowledge that such procedures are appropriate for the intended purpose of the engagement. Our Report Upon completion of our engagement, we will issue a written report. Our report will list the procedures performed and our findings. Our report will be addressed to the Mayor and Members of the City Commission and will be intended for use by and restricted to the use of the specified parties as identified above. Our report will contain such restricted -use language. Our report will state the intended purpose of the engagement and will include a statement that you agreed to and acknowledged that the procedures are appropriate to meet the intended purpose of the engagement. The report will state that it may not be suitable for any other purpose. Our report will include a statement that the procedures performed may not address all items of interest to the users of the report and may not meet the needs of all users of the report and, as such, users are responsible for determining whether the procedures performed are appropriate for their purposes. Should we have any reservations with respect to the subject matter, we will discuss them with you before the report is issued. We have no responsibility to update our report for events and circumstances occurring after the date of our report. Docusign Envelope ID: D2C76722-OF4F-4163-8BD9-16983AD4DF4D Other Matters During the course of the engagement, we will only provide confidential engagement documentation to you via Eide Bailly's secure portal or other secure methods, and request that you use the same or similar tools in providing information to us. Should you choose not to utilize secure communication applications, you acknowledge that such communication contains a risk of the information being made available to unintended third parties. Similarly, we may communicate with you or your personnel via e-mail or other electronic methods, and you acknowledge that communication in those mediums contains a risk of misdirected or intercepted communications. Should you provide us with remote access to your information technology environment, including but not limited to your financial reporting system, you agree to (1) assign unique usernames and passwords for use by our personnel in accessing the system and to provide this information in a secure manner; (2) limit access to "read only" to prevent any unintentional deletion or alteration of your data; (3) limit access to the areas of your technology environment necessary to perform the procedures agreed upon; and (4) disable all usernames and passwords provided to us upon the completion of procedures for which access was provided. We agree to only access your technology environment to the extent necessary to perform the identified procedures. Professional standards prohibit us from being the sole host and/or the sole storage for your financial and non- financial data. As such, it is your responsibility to maintain your original data and records and we cannot be responsible to maintain such original information. By signing this engagement letter, you affirm that you have all the data and records required to make your books and records complete. Paul Kane, CPA, is the engagement partner for the services specified in this letter. The engagement partner's responsibilities include supervising services performed as part of this engagement and signing or authorizing another qualified firm representative to sign the agreed -upon procedures report. We will not assume management responsibilities on behalf of the City of Kalispell. The City of Kalispell's management understands and agrees that any advice or recommendation we may provide in connection with our engagement are solely to assist management in performing its responsibilities. The City of Kalispell's management is responsible for (a) making all management decisions and performing all management functions; (b) assigning a competent individual to oversee the services; (c) evaluating the adequacy of the services performed; (d) evaluating and accepting responsibility for the results of the services performed; and (e) establishing and maintaining internal controls, including monitoring ongoing activities. Our responsibilities and limitations of the nonattest engagement are as follows: We will perform the services in accordance with applicable professional standards, including Attestation standards for agreed -upon procedures engagements established by the American Institute of Certified Public Accountants. • This engagement is limited to the agreed -upon procedures previously outlined. Our firm, in its sole professional judgment, reserves the right to refuse to do any procedure or take any action that could be construed as making management decisions or assuming management responsibilities Our fees are based on the amount of time required at various levels of responsibility, plus actual out-of-pocket expenses, administrative charges and a technology fee. Invoices are payable upon presentation. We estimate that our fee for the engagement will be $5,000. Docusign Envelope ID: D2C76722-OF4F-4163-8BD9-16983AD4DF4D The ability to perform and complete our engagement consistent with the estimated fee included above depends upon the quality of your underlying accounting records and the timeliness of your personnel in providing information and responding to our requests. To assist with this process, we will provide you with an itemized request list that identifies the information you will need to prepare and provide in preparation for our engagement, as well as the requested delivery date for those items. A lack of preparation, including not providing this information in an accurate and timely manner, unanticipated adjustments, and/or untimely assistance by your personnel may result in an increase in our fees and/or a delay in the completion of our engagement. We may be requested to make certain engagement documentation available to outside parties, including regulators, pursuant to authority provided by law or regulation or applicable professional standards. If requested, access to such engagement documentation will be provided under the supervision of Eide Bailly LLP's personnel. Furthermore, upon request, we may provide copies of selected engagement documentation to the outside party, who may intend, or decide, to distribute the copies of information contained therein to others, including other governmental agencies. Up to a limit of $10,000, we will be compensated for any time and expenses, including time and expenses of legal counsel, we may incur in making such engagement documentation available or in conducting or responding to discovery requests or participating as a witness or otherwise in any legal, regulatory, or other proceedings as a result of our Firm's performance of these services. You and your attorney will receive, if lawful, a copy of every subpoena we are asked to respond to on your behalf and will have the ability to control the extent of the discovery process to control the costs you may incur. Should our relationship terminate before our agreed upon procedures are completed and a report issued, you will be billed for services to the date of termination. All bills are payable upon receipt. A service charge of 1% per month, which is an annual rate of 12%, will be added to all accounts unpaid 30 days after billing date. If collection action is necessary, expenses and reasonable attorney's fees will be added to the amount due. We will maintain the confidentiality of your personal information and will apply procedures to protect against any unauthorized release of your personal information to third parties. We agree to retain our attest documentation or workpapers for a period of at least eight years from the date of our report. We may use third party service providers and/or affiliated entities (including Eide Bailly Shared Services Private Limited), whether located within or outside the United States, (collectively, "service providers") in order to facilitate delivering our services to you. Our use of service providers may require access to client information by the service provider. We will take reasonable precautions to determine that they have the appropriate procedures in place to prevent the unauthorized release of confidential information to others. We will remain responsible for the confidentiality of client information accessed by such service provider and any work performed by such service provider. You acknowledge that your information may be disclosed to such service providers, including those outside the United States. Neither of us may use or disclose the other's confidential information for any purpose except as permitted under this engagement letter or as otherwise necessary for Eide Bailly to provide the services. Your confidential information is defined as any information you provide to us that is not available to the public. Eide Bailly's confidential information includes our documentation for this engagement. Our documentation shall at all times remain the property of Eide Bailly LLP. The confidentiality obligations described in this paragraph shall supersede and replace any and all prior confidentiality and/or nondisclosure agreements (NDAs) between us. 4 Docusign Envelope ID: D2C76722-OF4F-4163-8BD9-16983AD4DF4D Eide Bailly LLP is a member of HLB International, a worldwide organization of accounting firms and business advisors, (HLB). Each member firm of HLB, including Eide Bailly LLP is a separate and independent legal entity and is not owned or controlled by any other member of HLB. Each member firm of HLB is solely responsible for its own acts and omissions and no other member assumes any liability for such acts or omissions. Neither Eide Bailly LLP, nor any of its affiliates, are responsible or liable for any acts or omission of HLB or any other member firm of HLB and hereby specifically disclaim any and all responsibility, even if Eide Bailly LLP, or any of its affiliates are aware of such acts or omissions of another member of HLB. Eide Bailly LLP formed The Eide Bailly Alliance, a network for small to mid -sized CPA firms across the nation. Each member firm of The Eide Bailly Alliance, including Eide Bailly LLP, is a separate and independent legal entity and is not owned or controlled by any other member of The Eide Bailly Alliance. Each member firm of The Eide Bailly Alliance is solely responsible for its own acts and omissions and no other member assumes any liability for such acts or omissions. Neither Eide Bailly LLP, nor any of its affiliates, are responsible or liable for any acts or omission of The Eide Bailly Alliance or any other member firm of The Eide Bailly Alliance and hereby specifically disclaim any and all responsibility, even if Eide Bailly LLP, or any of its affiliates are aware of such acts or omissions of another member of The Eide Bailly Alliance. MEDIATION Any disagreement, controversy or claim arising out of or related to any aspect of our services or relationship with you (hereafter a "Dispute") shall, as a precondition to litigation in court, first be submitted to mediation. In mediation, the parties attempt to reach an amicable resolution of the Dispute with the aid of an impartial mediator. Mediation shall begin by service of a written demand. The mediator will be selected by mutual agreement. If we cannot agree on a mediator, one shall be designated by the American Arbitration Association ("AAA"). Mediation shall be conducted with the parties in person in Kalispell, Montana. Each party will bear its own costs in the mediation. The fees and expenses of the mediator will be shared equally by the parties. Neither party may commence a lawsuit until the mediator declares an impasse. MUTUAL INDEMNIFICATION AND INSURANCE Eide Bailly LLP and its partners, affiliates, officers and employees (collectively "Eide Bailly") shall not be responsible for any misstatements in the information provided to us to complete our engagement that we may fail to detect as a result of misrepresentations or concealment of information by any of your owners, directors, officers or employees. You shall indemnify and hold Eide Bailly harmless from any claims, losses, settlements, judgments, awards, damages and attorneys' fees arising from any such misstatement or concealment of information. If through no fault of Eide Bailly we are named as a party to a dispute between you and a third party, you shall indemnify and hold Eide Bailly harmless against any losses, damages, settlements, judgments, awards, and the costs of litigation (including attorneys' fees) we incur in connection with the dispute. Eide Bailly shall not be entitled to indemnification under this agreement unless the services were performed in accordance with professional standards in all material respects. For other than professional services rendered, to the fullest extent permitted by law, Eide Bailly agrees to defend, indemnify, and hold the City harmless against claims, demands, suits, damages, losses, and expenses connected therewith that may be asserted or claimed against, recovered from or suffered by the City by reason of any injury or loss, including but not limited to, personal injury, including bodily injury or death, property damage, occasioned by, growing out of, or in any way arising or resulting from any intentional or negligent act on the part of Eide Bailly or Eide Bailly's agents or employees. Docusign Envelope ID: D2C76722-OF4F-4163-8BD9-16983AD4DF4D For the professional services rendered, to the fullest extent permitted by law, Eide Bailly shall indemnify and hold the City of Kalispell harmless against any claims, demands, suits, damages, losses, and expenses, including reasonable attorney fees, to the extent caused by the negligence or willful misconduct of Eide Bailly or any of its employees, agents, contractors, or consultations. For this purpose, Eide Bailly shall provide City with proof of Eide Bailly's liability insurance issued by a reliable company or companies for personal injury and property damage in amounts not less than as follows: • Workers' Compensation — statutory • Employers' Liability - $1,000,000 per occurrence; $2,000,000 annual aggregate • Commercial General Liability - $1,000,000 per occurrence; $2,000,000 annual aggregate • Automobile Liability - $1,000,000 property damage/bodily injury; $2,000,000 annual Aggregate • Professional Liability - $1,000,000 per claim; $2,000,000 annual aggregate The City shall be included or named as an additional or named insured on the Commercial General and Automobile Liability policies. Eide Bailly will provide certificates of insurance evidencing coverage to City. COMPLIANCE WITH LAWS Eide Bailly agrees to comply with all federal, state and local laws, ordinances, rules and regulations, including the safety rules, codes, and provisions of the Montana Safety Act in Title 50, Chapter 71, MCA. NONDISCRIMINATION Eide Bailly agrees that all hiring by Eide Bailly of persons performing this Agreement will be on the basis of merit and qualification and will not discriminate on the basis of race, color, religion, creed, political ideas, sex, age, marital status, physical or mental disability, or national origin. DEFAULT AND TERMINATION If either party fails to comply with any condition of this Agreement at the time or in the manner provided for, the other party, at its option, may terminate this Agreement if the default is not cured within ten (10) days after written notice is provided to the defaulting party. Said notice shall set forth the items to be cured. Additionally, the non -defaulting party may bring suit for damages and any other remedy provided by law. These remedies are cumulative and not exclusive. Use of one remedy does not preclude use of the others. Notices shall be provided in writing and hand -delivered or mailed to the parties at the addresses set forth in the first paragraph of this Agreement. ASSIGNABILITY Neither party may subcontract or assign its rights, including the right to compensation or duties arising hereunder, without the prior written consent of the other party. Any subcontractor or assignee will be bound by all of the terms and conditions of this Agreement. Docusign Envelope ID: D2C76722-OF4F-4163-8BD9-16983AD4DF4D INDEPENDENT CONTRACTOR STATUS The parties agree that Eide Bailly is an independent contractor for purposes of this Agreement and is not to be considered an employee of the City for any purpose. Eide Bailly is not subject to the terms and provisions of the City's personnel policies handbook and may not be considered a City employee for workers' compensation or any other purpose. Eide Bailly is not authorized to represent the City or otherwise bind the City in any dealings between Eide Bailly and any third parties. Eide Bailly shall comply with the applicable requirements of the Workers' Compensation Act, Title 39, Chapter 71, MCA, and the Occupational Disease Act of Montana, Title 39, Chapter 71, MCA. Eide Bailly shall maintain workers' compensation coverage for all members and employees of Eide Bailly's business, except for those members who are exempted by law. Eide Bailly shall furnish the City with copies showing one of the following: (1) a certificate of insurance for workers' compensation coverage by an insurer authorized to provide workers' compensation insurance in the State of Montana; or (2) proof of exemption from workers' compensation granted by law for independent contractors. GOVERNING LAW AND VENUE Any Dispute between us, including any Dispute related to the engagement contemplated by this agreement, shall be governed by Montana law. Any unresolved Dispute shall be submitted to a federal or state court located in Kalispell, Montana. We appreciate the opportunity to be your certified public accountants and look forward to working with you and your staff. Respectfully, Paul Kane,fCPA Assuranc Partner *************************************************************** RESPONSE: This letter correctly sets forth our understanding. Acknowledged and agreed on behalf of the City of Kalispell, Montana by: by: Name: rSigned bl� rUSSt Title: city Manager Date: 9/11/2024 Docusign Envelope ID: D2C76722-OF4F-4163-8BD9-16983AD4DF4D ATTACHMENT A Agreed Upon Procedures: 1) We will determine if the City's accounting records fully document the collection and expenditure of all fees and charges related to the Building Code Enforcement Program during the 2024 fiscal year. Based on the City's accounting records, we will present a schedule of revenues, expenditures, and changes in fund balance of the Building Code Enforcement Fund for the fiscal year. 2) We will compare the financial information included in the 2024 "Fiscal Report" submitted to the State Building Codes Bureau to corresponding information in the City's accounting records and verify the information was the same. 3) From selected fiscal year 2024 building permit applications, we will compare permit fees charged to the permit fee schedule established by the City and approved by the State Building Codes Bureau, and we will verify that the fees were the same. 4) From the selected fiscal year 2024 building permit applications, we will compare the total building permit fee paid to the amount credited to the Building Code Enforcement Program, and we will verify that the amounts agree and that no portion of the fee was diverted to other functions of the government. 5) We will examine selected fiscal year 2024 expenditures and other charges made from Building Code Enforcement Program -related fees to determine that all were necessary and reasonable costs directly and specifically identifiable to the enforcement of building codes, (with the exception of indirect costs charged to the Building Code Enforcement Program- see procedures 7 and 8 below). 6) We will examine selected fiscal year 2024 expenditures from the Building Code Enforcement Program to determine if any portion of permit fees collected were used to support fire departments, planning, zoning, or other activities, except to the extent that employees of those programs provided direct plan review, inspection or other building code enforcement services for the Building Code Enforcement Program. If so, we will obtain documentation from the government that supports the performance of these direct services and that documents that these costs were apportioned to the Building Code Enforcement Program on a basis supported by time sheets. 7) If indirect costs were allocated to the Building Code Enforcement Program in fiscal year 2024, we will verify that the basis used to allocate costs to the Building Code Enforcement Program was the same basis used to allocate indirect costs to other proprietary funds of the City, and we will verify that indirect costs waived for any other proprietary fund of the City were also waived for the Building Code Enforcement Program. Docusign Envelope ID: D2C76722-OF4F-4163-8BD9-16983AD4DF4D 8) If indirect costs were charged to the Building Code Enforcement Program in fiscal year 2024, we will verify that they were limited to those costs allowed under 2CFR200. 9) If there are transfers out of the Building Code Enforcement Program Fund in fiscal year 2024, we will obtain detailed documentation from the City that describes the purposes and eventual uses of these transfers, and we will verify that these purposes and uses were in accordance with allowable expenditures as addressed in the procedures performed above. 10) We will verify that 0.5% of fiscal year 2024 revenues from plan reviews and building permits (not including revenues from electrical, mechanical or plumbing permits) collected during the year were remitted to the State Department of Labor and Industry for the building codes education program. 11) We will determine whether the reserve account (fund balance) exceeds the amount needed to support the Building Code Enforcement program for 36 months. If so, we will verify that the City has taken steps to reduce permit fees. DocuSign Certificate Of Completion Envelope Id: D2C76722OF4F41638BD916983AD4DF4D Subject: Complete with Docusign: City of Kalispell AUP Engagement Letter.pdf Source Envelope: Document Pages: 9 Signatures: 1 Certificate Pages: 5 Initials: 0 AutoNav: Enabled Envelopeld Stamping: Enabled Time Zone: (UTC-08:00) Pacific Time (US & Canada) Record Tracking Status: Original 9/4/2024 1:57:42 PM Signer Events Doug Russell citymanager@kalispell.com City Manager Security Level: Email, Account Authentication (None) Electronic Record and Signature Disclosure: Accepted: 9/11 /2024 6:25:24 AM ID:df030113-3f6d-474c-8Oc2-adl66ef0ee97 Company Name: Eide Bailly LLP In Person Signer Events Editor Delivery Events Agent Delivery Events Intermediary Delivery Events Certified Delivery Events Carbon Copy Events Jill Morasko jmorasko@eidebailly.com Security Level: Email, Account Authentication (None) Electronic Record and Signature Disclosure: Not Offered via DocuSign Witness Events Notary Events Envelope Summary Events Holder: Shylee Walton sdwalton@eidebailly.com Signature CSIgn1d by: 59F98870AMME6 Signature Adoption: Pre -selected Style Using IPAddress: 72.250.185.185 Signature Status Status Status Status Status COPIED Signature Signature Status Status: Completed Envelope Originator: Shylee Walton 4310 17th Ave. S. Fargo, ND 58103 sdwalton@eidebailly.com IP Address: 65.121.113.178 Location: DocuSign Timestamp Sent: 9/4/2024 2:46:47 PM Viewed: 9/11 /2024 6:25:25 AM Signed: 9/11/2024 7:23:34 AM Timestamp Timestamp Timestamp Timestamp Timestamp Timestamp Sent: 9/4/2024 2:46:48 PM Timestamp Timestamp Timestamps Envelope Sent Hashed/Encrypted 9/4/2024 2:46:48 PM Certified Delivered Security Checked 9/11 /2024 6:25:25 AM Signing Complete Security Checked 9/11 /2024 7:23:34 AM Completed Security Checked 9/11 /2024 7:23:34 AM Payment Events Status Timestamps Electronic Record and Signature Disclosure Electronic Record and Signature Disclosure created on: 1/14/2020 10:22:40 AM Parties agreed to: Doug Russell CONSUMER DISCLOSURE From time to time, Eide Bailly LLP (we, us or Company) may be required by law to provide to you certain written notices or disclosures. Described below are the terms and conditions for providing to you such notices and disclosures electronically through your DocuSign, Inc. 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