HomeMy WebLinkAbout07-18-18-04/Malcon Malinowski Consulting, inc/Proposal for Preperation of Claims for Fuel Tax RefundRESOLUTION NO. BPW 07-18-18-04
RESOLUTION OF THE CITY OF CARMEL BOARD OF PUBLIC WORKS AND SAFETY
ACKNOWLEDGING RECEIPT OF CONTRACT
WHEREAS, pursuant to Indiana Code 36-1-4-7, the City of Carmel, Indiana ("City"), is authorized to
enter into contracts; and
WHEREAS, pursuant to Indiana Code 36-4-5-3, the City's mayor may enter into contracts on behalf of the
City; and
WHEREAS, pursuant to his authority under Indiana law, the City's mayor, the Honorable James C.
Brainard, has caused to be signed the City contract attached hereto as Exhibit A (the "Contract"); and
WHEREAS, Mayor Brainard now wishes to present the contract to the City's Board of Public Works and
Safety for it to be publicly acknowledged, filed in the Clerk -Treasurer's Office, and made available to the public for
review.
follows:
NOW, THEREFORE, BE IT RESOLVED by the City of Carmel Board of Public Works and Safety as
1. The foregoing Recitals are incorporated herein by this reference.
2. The receipt of the Contract is hereby acknowledged.
3. The Contract shall be promptly filed in the office of the Clerk -Treasurer and thereafter made available to
the public for review. (�
SO RESOLVED this 1 n day of TV,(V 2018.
CITY OF CARMEL, INDIANA
By and through its Board of Public Works and Safety
SAE Bass\My Documents\BPW-Resolutions\2018Wcknowledge Malinowski Consulting, Inc-docx7111!2018 10:28 AM
malcon JAS
MALINOWSKI CONSULTING. INC.
July 9, 18
The Honorable James Brainard
Mayor
City of Carmel
One Civic Square
Carmel, IN 46032
Re: Proposal for the Preparation of Claims for Fuel Tax Refund
Dear Mayor Brainard:
Section is Introduction
The purpose of this letter is to provide the City of Carmel with a formal proposal outlining
how Malinowski Consulting, Inc. can be of assistance in the area of providing technical
expertise in the preparation of Claims for Fuel Tax Refunds.
Section 2: Background
The City of Carmel purchases gasoline and diesel fuel for on and off-highway vehicles and
equipment as part of the City's overall mission to serve its Citizens. When purchasing these
fuels the City is required to pay Indiana Fuel and Surcharge Taxes. The Indiana
Department of Revenue (IN -DOR) Special Tax Division provides an avenue to the City to
receive a refund on the Fuel and Surcharge Taxes. Claiming for the tax refund is
accomplished by submitting Form REF -l000 to IN -DOR.
Section 3: Objectives
The objectives are to:
• Provide all necessary documentation to IN -DOR program administrators to clearly
document related eligible taxes for refund.
• Make the process of preparing the Fuel Tax Refund as easy as possible on City employees.
Section 4: Scope
To achieve the objectives of this service, Malinowski Consulting will address all aspects of
the Fuel Tax Refund between the City of Carmel and the State of Indiana. This will include
the .folbat ollection: Malinowski Consulting will perform all data collection activities.
City staff will provide direction as to where the information can be obtained.
• Presentation to City Officials: After the compilation of Form REF -1000, Malinowski
Consulting will meet with the appropriate City Officials (Mayor, Clerk -Treasurer,
etc.) to review the results of the analysis, focusing on the refund to the City.
755 W. Carmel Drive, Suite 203 1 Carmel, IN 46032
TEL 317.818.1876 1 FAX 877-346.79861 www malconindiana.com
CARMEL, INDIANA - PROPOSAL FOR THE PREPARATION OF CLAIMS FOR FUEL TAX REFUND
• Delivery and Negotiation with State Officials: All delivery, presentations and
negotiations with the IN -DOR are included in this service.
• Audit Defense to State Auditors: In the event that State auditors have questions
regarding how the claims for refund were prepared, Malinowski Consulting is ready
to stand completely behind the plan results.
Section 5: Approach
The following approach to this assignment will include these steps:
• Secure an executed IN -DOR Power of Attorney (POA -1) from the City.
• Identify eligible City vehicles and equipment for claiming refunds.
• Gather and review the appropriate detailed fueling reports from City departments
and/or the fuel vendor that will stand-up to audit tests from IN -DOR.
• Compile all data collected from various City departments into an electronic format
that will generate the appropriate report that meets IN -DOR guidelines.
• Review the Refund Claim Forms with City staff to foster an understanding of the
submitted document.
• Deliver the Refund Claim Forms and supporting documentation to the IN -DOR,
• it�dr'ili�yprsl and payment process by the IN -DOR.
• Respond quickly to questions posed the IN -DOR, and the Indiana State Board of
Accounts.
Section 6: Timing
Monthly, a single Claim for Fuel Tax Refund, Form REF -i000, will be prepared by
Malcon and submitted to the IN -DOR. The following City Departments will be have
their refunds computed within separate workbooks to determine the appropriate
amount of refund to deposited into each City Fund:
• Fire
• Street
• Utilities
Section 7: Staffing
Malinowski Consulting will utilize the expertise of our Indiana based consulting staff.
• Charles Malinowski, President
• Barbara Malinowski, Operations Manager
• Daniel Vaughn, Senior Consultant
• Matthew Lowery, Consultant
Section 8: Qualifications
The following are key qualifications that make Malinowski Consulting uniquely suited for
this asSlgubvmCounty, Indiana — Preparation of current Claim for Fuel Tax Refund.
• 21 Indiana Counties - Preparation of County -Wide Cost Allocation Plans for the years
2005 through 2018.
• 54 Indiana Counties - Preparation of Title IV -D Monthly Expenditure Reimbursement
claims for the years 2004 through 2018.
• 18 Indiana Counties, Cities/Towns/Townships, Fire Territories - Preparation of the
annual Medicaid Ambulance Cost Report for the years 2011 through 2018.
Malinowski Consulting is an Indiana Corporation serving Indiana Counties since 2004 with
a consulting staff that is based exclusively within Indiana.
Page 2
CARMEL, INDIANA - PROPOSAL FOR THE PREPARATION OF CLAIMS FOR FUEL TAX REFUND
Section 9: Fees and Expenses
Proposed Fees:
Malcon's proposed fee shall be computed as follows:
• The fee is contingent on the City's refund.
• The fee is computed on 50% of the City's refund.
• An invoice will be issued when the City receives payment from IN -DOR.
• This fee is inclusive of all services performed related to this project including:
• Data Collection
• Report Presentation to City Officials
• Delivery and Audit Defense to the Indiana Department of Revenue -Special Tax
Division.
• Current Claiming (i -Year): June 2o18 - May 2019.
• Retroactive Claiming (3 -Years): July 2015 - May 2o18.
Section io: Closing
It has been a privilege to submit this proposal to the City of Carmel to provide for the
preparation of the Claims for Fuel Tax Refund. The comprehensive approach outlined above
will optimize recoveries from the State, meet and exceed filing guidelines and substantially
enhance the reliability and defense of the Claims.
If this proposal meets with your approval, please have the appropriate City official perform
the.folWgfiriwthe Acceptance Section (Page 4).
• Complete Form POA -1.
• And return a signed copy of the Acceptance and POA -1.
Respectfully submitted,
Charles F. Malinowski
President
Page 3
CARMEL, INDIANA — PROPOSAL FOR THE PREPARATION OF CLAIMS FOR FUEL TAX REFUND
ACCEPTANCE
This agreement between the City of Carmel, Indiana and Malinowsld Consulting, Inc. to provide the preparation of the City's
Claims for Fuel Tax Refund.
Malcon's proposed fee shall be computed as follows:
• The fee is contingent on the City's refund.
• The fee is computed on 50% of the City's refund.
• An invoice will be issued when the City receives payment from IN -DOR
• This fee is inclusive of all services performed related to this project including:
• Data Collection
• Report Presentation to City Officials
• Delivery and Audit Defense to the Indiana Department of Revenue -Special Tax Division.
• Current Claiming (1 -Year): June 2018 - May 2019.
• Retroactive Claiming (3 -Years): July 2015 - May 2018.
Timing: Monthly, a single Claim for Fuel Tax Refund, Form REF -l000 will be prepared by Malcon and submitted to the IN -DOR
The following City Departments will be have their refunds computed within separate workbooks to determine the appropriate amount
of refund to deposited into each City Fund:
• Fire
• Street
• Utilities
Power of Attorney: Malcon would ask that the City execute IN -DOR Form POA -1 to expedite the review and response process with
IN -DOR
This agreement shall be in effect from the date of signature, entered below, until either party wishes to change the
scope of the services or the professional fee. Either party may terminate the agreement with a thirty -day (30)
written notice.
The following signatures will be considered as evidence of the acceptance of the above-described terms.
Accep a by The City of Carel; In
By:
Name:
Title:
Date of Signature:
For Malinowski Consulting, Inc.
By:
Name: Charles F. Malinowski Title: President
Page 4
POA - 1
State Form 49357
(R6 / 11-14)
1. Taxpayer Information
Indiana Department of Revenue
POWER OF ATTORNEY
*Taxpayer(s) Name(s)
DBA Name(s) (if applicable)
City of Carmel / Office of the Mayor
Address
Address ❑ New Address?
One Civic Square
City
State
Zip Code
Carmel
IN
46032
Telephone Number
317-571-240120
2. Identification Numbers
*Indiana Taxpayer Identification Number (10 digits)
Social Security Number
Hereby appoint(s) the following:
3. Representative Information
or Employer Identification Number
Spouse's Social Security Number
*Individual Representative Name
Additional Individual Representative Name
Address
Address
City
State
Zip Code
City
State
Zip Code
Telephone Number
Email
Telephone Number
Email
Additional Individual Representative Name
Additional Individual Representative Name
Address
Address
City
State
Zip Code
City
State
Zip Code
Telephone Number
Email
Telephone Number
Email
4. Firm/Vendor Information
FirmNendor Name (*if applicable)
Malinowski Consulting,Inc / MALCON
Address
55 West Carmel Drive, Suite 203
City
State
�IN
Zip Code
Carmel
46032
Telephone Number
Email
317-818-1876
claims@malconindiana.com
If firm or vendor, list representative(s) name, telephone number and email.
Representative(s) Name
Telephone Number
Email
Charles F. Malinowski, President
317-730-3187
charles@malconindiana.com
Matthew S. Lowery, Consultant
317-755-8419
mafthew@maIconindiana.com
5. General Authorization
O I authorize the listed representative(s), in addition to anything otherwise authorized on this form, to represent me regarding any
matters with the Indiana Department of Revenue regardless of tax years or income periods. I understand that this authority will expire 5
years from the date this POA is signed or a written and signed notice is filed revoking this authorization.
6. Tax Type(s) (Not applicable if box is checked in question 5 above)
*Type of Tax
(Income, Withholding, Sales, etc.)
*Year(s)/Period(s)
O Current Year V Specify
Fuel Surtax & Fuel Excise Tax Refunds 2015, July - May 2019
I acknowledge that the designated representative has the authority to receive confidential information and full power to perform on behalf of
the taxpayer in tax matters related to this Power of Attorney. This authority does not include the power to receive refund checks.
I acknowledge that actions taken by the designated representative are binding, even if the representative is not an attorney. Proceedings
cannot later be declared legally defective because the representative was not an attorney.
If I am a corporate officer, partner, or fiduciary acting on behalf of the taxpayer, I certify that I have authority to execute this Power of Attorney
on behalf of the taxpayer.
7. Authorizing SiViture
*Signature l
*Printed Name
*Telephone Number
*Date
Title
Email
*Required fields - if not complete, this form will be returned to sender.
Instructions for Indiana Form POA -1
Casual conversations with a taxpayer's representative who does not have a Power of Attorney on file are permitted.
However, the Indiana Department of Revenue will not disclose tax return information or taxpayer -specific information to
the representative unless a properly executed Power of Attorney has been filed with the department. In lieu of a Power
of Attorney, you can authorize the department to discuss your tax return information with someone else by filling out the
Personal Representative Portion on your individual tax return.
Pursuant to 45 IAC 15-3-4, a properly executed Power of Attorney must contain the following information:
1. The taxpayer's name, DBA name (if applicable), address (Please check the box if this is a new address), and tele-
phone number.
2. The Indiana taxpayer's identification (10 -digit TID) number. The department assigns TID numbers, and each entity
has its own TID number. The Internal Revenue Service provides the employer identification number (EIN). Individual
taxpayers should use their Social Security numbers unless they have been issued a TID number.
3. The name, address, and telephone number of your individual representative(s).Only individuals can be named as
representatives. If you want to add one individual representative, enter one in the spaces provided. If you want to add
more representatives, enter them in the spaces provided.
4. If your representative works for a consulting firm or vendor, enter the company's name, address, telephone number,
and email address. Enter the individual name of your representative(s). Only individuals can be named as represen-
tatives. If you want to add more than four individual representatives for a firm or vendor, enter them in the spaces
provided.
5. Check this box if you want to authorize your representative to represent you regarding all tax matters, regardless of
the tax year or income period involved.
6. The Power of Attorney form can contain the specific type of tax, or the option ALL. By choosing the option ALL, you
will be allowed access to ALL tax types appropriate to the taxpayer. The tax years must be specific.
7. The taxpayer's signature or the signature of an individual authorized to execute the Power of Attorney on the taxpay-
er's behalf.
NOTE: Include as an enclosure any restrictions or limitations the taxpayer has placed on the representative while acting
as the taxpayer's representative.
After the taxpayer executes a Power of Attorney, the department will communicate primarily with the taxpayer's represen-
tative.
The department accepts faxed copies of original Power of Attorney forms. If a copy is provided, the person forward-
ing the copy certifies, under penalties for perjury, that the copy is a true, accurate, and complete copy of the original docu-
ment.
Do not send POA -1 via email. This is not a secure means of transmittal.
The department will not accept a Power of Attorney form that has been altered unless it has the initials of the taxpayer (or
an individual authorized to execute the Power of Attorney on the taxpayer's behalf) beside the alteration(s).
This Power of Attorney is effective for 5 years from the date the form is signed. After the expiration of 5 years, a new Pow-
er of Attorney form must be completed if the taxpayer wishes to permit the department to communicate with the taxpayer's
representative.
This Power of Attorney can be revoked prior to expiration only by written and signed notice. A subsequent Power of Attor-
ney alone will NOT revoke a prior Power of Attorney.
*Required fields — if not complete, this form will be returned to sender
Submit the form using these methods:
• Fax: (317) 615-2605
• Mail: Indiana Department of Revenue
PO Box 7230
Indianapolis, IN 46207-7230