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d. If CONSULTANT believes such a review is warranted, review secondary <br />and tertiary documentation such as bank statements to verify that <br />deposits reconcile with the reported revenue on the Hotel Visitors' Tax <br />returns or other tax filings <br />e. Review exempted revenue for proper supporting documentation; <br />Audit & Compliance Report— Upon completion of the audit and analysis, and <br />prior to additional actions, a compliance report is generated and reviewed (along with <br />supporting electronic working documents) with the CITY. The report indicates <br />specific results of the reviews and recommended actions. Documentation will be <br />included with the report to assist the CITY and CONSULTANT in determining next <br />steps. <br />a. Submit to designated City staff a compliance review report that includes: <br />i. CONSULTANT's audit review findings; <br />ii. For each lodging provider error or omission identified and confirmed, <br />accompanying documentation that CONSULTANT believes is <br />necessary to facilitate recovery of revenue due from lodging providers <br />for prior periods; <br />iii. Draft notices of deficiency determination, commendation and warning <br />letters as applicable; and recommendations; <br />b. Coordinate with designated CITY staff as necessary to review compliance <br />review report; <br />c. Provide assistance to CITY in reviewing any matters submitted in <br />extenuation and mitigation by lodging providers in contesting a deficiency <br />determination; and <br />d. Prepare and document any changes to the compliance review findings <br />and provide revised tax, interest or penalty amounts due CITY. <br />Deficiency and Commendation Notification — Upon final review with the CITY, <br />businesses that are found to have deficiencies are notified of the findings as well as <br />payment and appeal processes. Appointments are also scheduled to review the <br />findings and educate taxpayers on proper filing procedures designed to prevent <br />future errors and deficiencies. Lodging Providers found to be in compliant, are sent <br />a commendation letter thanking them for their cooperation and compliance. <br />1-2.0 Invoicing & Collections <br />At the option of CITY, lodging providers found to be underreporting may be <br />invoiced by CONSULTANT for remittance deficiencies, penalty and late interest <br />charges (as applicable) through a standard CITY approved collections process <br />identical to the procedures approved for other CONSULTANT revenue collection <br />programs. Lodging providers will have access to all of the services provided <br />including CONSULTANT's Business Support Center and online support systems. <br />Balances are collected and remitted along with supporting documentation to CITY <br />through approved remittance processes. <br />Alternatively, CITY may elect, either generally or on a case-by-case basis, to <br />directly invoice and collect remittance deficiencies, penalty and late interest charges <br />