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EXHIBIT "A" <br />SCOPE OF SERVICE <br />1. HOTEL VISITORS' TAX AUDIT PROGRAM <br />1-1.0 Scope of Service <br />The Hotel Visitors' Tax Program provided by CONSULTANT takes a unique <br />approach in ensuring compliance, educating hoteliers in Hotel Visitors' Tax regulations and <br />filing procedures, and maximizing CITY revenues. CONSULTANT's program involves a <br />multi -phase business friendly approach that reduces potential administration costs for the <br />CITY and provides the CITY with assurances of future compliance and reporting practices <br />from the CITY lodging industry. CONSULTANT's phased approach starts with a detailed <br />analysis of all of the lodging providers registered with the CITY. A preliminary report of the <br />analysis is reviewed with the CITY and used for planning of specifics in the following phase. <br />Audits will be conducted in Phase 2 of the program for those lodging providers that were <br />selected for audit in the analysis. <br />1-1.1 Phase 1 —Hotel Visitors' Tax Analysis <br />Ordinance and Filing Procedure Review - Analysis of Hotel Visitors' Tax <br />ordinances and CITY procedures are conducted to identify possible deficiencies or <br />other administration related issues. Recommendations are made by the audit team <br />for items such as best practices, form design, and potential ordinance modifications <br />and/or administrative rulings or guidelines to insure the most effective policies and <br />controls. <br />Analysis Report - CONSULTANT's audit team will obtain and conduct a <br />review of the most recent thirty-six (36) months of Hotel Visitors' Tax filings. In order <br />to verify and augment the data, the audit team will compile a variety of supplemental <br />information on each property, including number of rooms, occupancy rate, physical <br />condition, and business dynamics. Data is then further scrutinized in order to identify <br />unusual or suspicious reporting and/or other variables that indicate cause for further <br />review. Information and findings are documented in the analysis report for review <br />with CITY. <br />Analysis Review - Upon completion of the analysis report, CONSULTANT <br />shall schedule a meeting with CITY to review the results as well as identify and <br />recommend lodging providers who require additional investigation or examination to <br />determine their compliance with the CITY's ordinance. <br />1-1.2 Phase 2 — Lodging Provider Audits <br />Audit Notification & Scheduling — Lodging providers selected by <br />CONSULTANT that have been approved by the CITY are sent a letter and <br />scheduled for a Compliance Analysis Audit. Every effort is made to promote a <br />positive experience for the taxpayer. Businesses will be reminded of the documents <br />required for the audit that were discussed in webinars and previous communications <br />(to include the lesser of the most recent forty-eight (48) months of Hotel Visitors' Tax <br />filings or the number of monthly filings since the most recent City of Santa Ana Hotel <br />