HomeMy WebLinkAboutBaker Tilly Engagement Letter DocuSign Envelope ID:25871783-397A-4D54-A3EA-553F47642B67
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Baker Tilly Municipal Advisors, LLC
8365 Keystone Crossing, Suite 300
Indianapolis, IN 46240
United States of America
T: +1 (317)465 1500
F: +1 (317)465 1550
bakertilly.com
September 28, 2023
City of Carmel City of Carmel
Honorable James Brainard, Mayor Ms. Ann Bingman, Controller
Carmel City Hall Carmel City Hall
One Civic Square One Civic Square APPROVED
Carmel, Indiana 46032 Carmel, Indiana 46032 By Jon Oberlander at 6:20 pm,Sep 29,2023
RE: Engagement Letter Agreement Related to Services
This letter agreement (the "Engagement Letter") is to confirm our understanding of the basis upon which
Baker Tilly Municipal Advisors, LLC ("Baker Tilly") and its affiliates are being engaged by the City of Carmel,
Indiana (the "Client")to assist the Client with advisory services.
Scope, Objectives and Approach
It is anticipated that projects undertaken in accordance with this Engagement Letter will be at the
request of the Client. The scope of services, additional terms and associated fee for individual
engagements will be contained in a Scope Appendix or Appendices to this Engagement Letter.
Authorization to provide services will commence upon execution and return of this Engagement Letter
and one or more Appendices.
Management's Responsibilities
It is understood that Baker Tilly will serve in an advisory capacity with the Client. The Client is
responsible for management decisions and functions, and for designating an individual with suitable
skill, knowledge or experience to oversee the services we provide. The Client is responsible for
evaluating the adequacy and results of the services performed and accepting responsibility for such
services. The Client is responsible for establishing and maintaining internal controls, including
monitoring ongoing activities.
The procedures we perform in our engagement will be heavily influenced by the representations that
we receive from Client personnel. Accordingly, false or misleading representations could cause
material errors to go undetected. The Client, therefore, agrees that Baker Tilly will have no liability in
connection with claims based upon our failure to detect material errors resulting from false or
misleading representations made to us by any Client personnel and our failure to provide an
acceptable level of service due to those false or misleading representations.
The ability to provide service according to timelines established and at fees indicated will rely in part
on receiving timely responses from the Client. The Client will provide information and responses to
deliverables within the timeframes established in a Scope Appendix unless subsequently agreed
otherwise in writing.
The responsibility for auditing the records of the Client rests with the Client's separately retained
auditor and the work performed by Baker Tilly shall not include an audit or review of the records or the
expression of an opinion on financial data.
City of Carmel, Indiana Engagement Letter,dated September 28,2023 Page 1 of 7
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Ownership of Intellectual Property
Unless otherwise stated in a specific Scope Appendix, subject to Baker Tilly's rights in Baker Tilly's
Knowledge (as defined below), Client shall own all intellectual property rights in the deliverables
developed under the applicable Scope Appendix or Appendices ("Deliverables"). Notwithstanding the
foregoing, Baker Tilly will maintain all ownership right, title and interest to all Baker Tilly's Knowledge.
For purposes of this Agreement"Baker Tilly's Knowledge"means Baker Tilly's and its affiliates("Baker
Tilly Parties")proprietary programs, modules, products, inventions, designs,data,or other information,
including all copyright, patent,trademark and other intellectual property rights related thereto,that are
(1) owned or developed by the Baker Tilly Parties prior to the Effective Date of this Agreement or the
applicable Scope Appendix or Appendices ("Baker Tilly's Preexisting Knowledge") (2) developed or
obtained by the Baker Tilly Parties after the Effective Date, that are reusable from client to client and
project to project,where Client has not paid for such development; and (3)extensions, enhancements,
or modifications of Baker Tilly's Preexisting Knowledge which do not include or incorporate the Client's
confidential information. To the extent that any Baker Tilly Knowledge is incorporated into the
Deliverables, Baker Tilly grants to Client a non-exclusive, paid up, perpetual royalty-free worldwide
license to use such Baker Tilly Knowledge in connection with the Deliverables, and for no other
purpose without the prior written consent of Baker Tilly. Additionally, Baker Tilly may maintain copies
of its work papers for a period of time and for use in a manner sufficient to satisfy any applicable legal
or regulatory requirements.
The supporting documentation for this engagement, including, but not limited to work papers, is the
property of Baker Tilly and constitutes confidential information. We may have a responsibility to retain
the documentation for a period of time sufficient to satisfy any applicable legal or regulatory
requirements for records retention. If we are required by law, regulation or professional standards to
make certain documentation available to required third parties, the Client hereby authorizes us to do
so.
Timing and Fees
Specific services will commence upon execution and return of a Scope Appendix to this Engagement
Letter and our professional fees will be based on the rates outlined in such Scope Appendix.
Payment of professional fees is not contingent upon project completion by Client nor material timing
changes in project completion. Professional fees provided according to the Scope Appendix are due
within 30 days of being invoiced, regardless of project status. If necessary, monthly payment plan
arrangements may be negotiated upon request.
Unless otherwise stated, in addition to the fees described in a Scope Appendix the Client will pay all
of Baker Tilly's reasonable out-of-pocket expenses incurred in connection with the engagement. All
out of pocket costs will be passed through at cost and will be in addition to the professional fee.
Dispute Resolution
Except for disputes related to confidentiality or intellectual property rights, all disputes and
controversies between the parties hereto of every kind and nature arising out of or in connection with
this Engagement Letter or the applicable Scope Appendix or Appendices as to the existence,
construction, validity, interpretation or meaning, performance, nonperformance, enforcement,
operation, breach, continuation, or termination of this Agreement or the applicable Scope Appendix or
Appendices as shall be resolved as set forth in this section using the following procedure: In the
unlikely event that differences concerning the services or fees provided by Baker Tilly should arise
that are not resolved by mutual agreement, both parties agree to attempt in good faith to settle the
dispute by engaging in mediation administered by the American Arbitration Association under its
mediation rules for professional accounting and related services disputes before resorting to litigation
or any other dispute resolution procedure.
City of Carmel, Indiana Engagement Letter,dated September 28,2023 Page 2 of 7
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Each party shall bear their own expenses from mediation and the fees and expenses of the mediator
shall be shared equally by the parties. If the dispute is not resolved by mediation, then the parties
agree to expressly waive trial by jury in any judicial proceeding involving directly or indirectly, any
matter (whether sounding in tort, contract, or otherwise) in any way arising out of, related to, or
connected with this Agreement or the applicable Scope Appendix or Appendices as or the relationship
of the parties established hereunder.
Because a breach of any the provisions of this Engagement Letter or the applicable Scope Appendix
or Appendices as concerning confidentiality or intellectual property rights will irreparably harm the non-
breaching party, Client and Baker Tilly agree that if a party breaches any of its obligations thereunder,
the non-breaching party shall,without limiting its other rights or remedies, be entitled to seek equitable
relief (including, but not limited to, injunctive relief) to enforce its rights thereunder, including without
limitation protection of its proprietary rights. The parties agree that the parties need not invoke the
mediation procedures set forth in this section in order to seek injunctive or declaratory relief.
Limitation on Damages
To the extent allowed under applicable law, the aggregate liability (including attorney's fees and all
other costs) of either party and its present or former partners, principals, agents or employees to the
other party related to the services performed under an applicable Scope Appendix or Appendices shall
not exceed the fees paid to Baker Tilly under the applicable Scope Appendix or Appendices to which
the claim relates, except to the extent finally determined to have resulted from the gross negligence,
willful misconduct or fraudulent behavior of the at-fault party.Additionally, in no event shall either party
be liable for any lost profits, lost business opportunity, lost data, consequential, special, incidental,
exemplary or punitive damages, delays or interruptions arising out of or related to this Engagement
Letter or the applicable Scope Appendix or Appendices as even if the other party has been advised of
the possibility of such damages.
Each party recognizes and agrees that the warranty disclaimers and liability and remedy limitations in
this Engagement Letter are material bargained for bases of this Engagement Letter and that they have
been taken into account and reflected in determining the consideration to be given by each party under
this Engagement Letter and in the decision by each party to enter into this Engagement Letter.
The terms of this section shall apply regardless of the nature of any claim asserted (including, but not
limited to, contract, tort or any form of negligence, whether of you, Baker Tilly or others), but these
terms shall not apply to the extent finally determined to be contrary to the applicable law or regulation.
These terms shall also continue to apply after any termination of this Engagement Letter.
You accept and acknowledge that any legal proceedings arising from or in conjunction with the
services provided under this Engagement Letter must be commenced within twelve (12) months after
the performance of the services for which the action is brought,without consideration as to the time of
discovery of any claim.
Other Matters
E-Verify Program
Baker Tilly participates in the E-Verify program. For the purpose of this paragraph, the E-Verify
program means the electronic verification of the work authorization program of the Illegal Immigration
Reform and Immigration Responsibility Act of 1996 (P.L. 104-208), Division C, Title IV, s.401(a), as
amended, operated by the United States Department of Homeland Security or a successor work
authorization program designated by the United States Department of Homeland Security or other
federal agency authorized to verify the work authorization status of newly hired employees under the
Immigration Reform and Control Act of 1986 (P.L. 99-603). Baker Tilly does not employ any
"unauthorized aliens" as that term is defined in 8 U.S.C. 1324a(h)(3).
City of Carmel, Indiana Engagement Letter,dated September 28,2023 Page 3 of 7
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Investments
Baker Tilly certifies that pursuant to I.C. 5-22-16.5 et seq. Baker Tilly is not now engaged in investment
activities in Iran. Baker Tilly understands that providing a false certification could result in the fines,
penalties, and civil action listed in I.C. 5-22-16.5-14.
Non-Discrimination
Pursuant to I.C. §22-9-1-10, Baker Tilly and its subcontractors, if any, shall not discriminate against any
employee or applicant for employment to be employed in the performance of this Engagement Letter,with
respect to hire, tenure, terms, conditions or privileges of employment or any matter directly or indirectly
related to employment, because of race, religion, color,sex,disability, national origin, ancestry,or veteran
status. Breach of this covenant may be regarded as a material breach of this Engagement Letter.
Baker Tilly certifies that, except for de minimis and non-systematic violations, it has not violated the
terms of I.C. 24-4.7, I.C. 24-5-12, or I.C. 24-5-14 in the previous three hundred sixty-five (365) days,
even if I.C. 24-4.7 is preempted by federal law, and that Baker Tilly will not violate the terms of I.C. 24-
4.7 for the duration of the Engagement Letter, even if I.C. 24-4.7 is preempted by federal law. Baker
Tilly further certifies that any affiliate or principal of Baker Tilly and any agent acting on behalf of Baker
Tilly or on behalf of any affiliate or principal of Baker Tilly, except for de minimis and non-systematic
violations, has not violated the terms of I.C. 24-4.7 in the previous three hundred sixty-five (365)days,
even if I.C. 24-4.7 is preempted by federal law, and will not violate the terms of I.C. 24-4.7 for the
duration of the Engagement Letter, even if I.C. 24-4.7 is preempted by federal law.
Anti-Nepotism
The Firm is aware of the provisions under I.C. 36-1-21 et seq. with respect to anti-nepotism in
contractual relationships with governmental entities. The Firm is not aware of any relative (as defined
in I.C. 36-1-21-3) of any elected official (as defined in I.C. 36-1-21-2) of the Client who is an owner or
an employee of the Firm.
In the event Baker Tilly is requested by the Client; or required by government regulation, subpoena,
or other legal process to produce our engagement working papers or its personnel as witnesses with
respect to its Services rendered for the Client, so long as Baker Tilly is not a party to the proceeding
in which the information is sought, Client will reimburse Baker Tilly for its professional time and
expenses, as well as the fees and legal expenses incurred in responding to such a request.
Neither this Engagement Letter, any claim, nor any rights or licenses granted hereunder may be
assigned, delegated, or subcontracted by either party without the `written consent of the other party.
Either party may assign and transfer this Engagement Letter to any successor that acquires all or
substantially all of the business or assets of such party by way of merger, consolidation,other business
reorganization,or the sale of interest or assets, provided that the party notifies the other party in writing
of such assignment and the successor agrees in writing to be bound by the terms and conditions of
this Engagement Letter.
In the event that any provision of this Engagement Letter or statement of work contained in a Scope
Appendix hereto is held by a court of competent jurisdiction to be unenforceable because it is invalid
or in conflict with any law of any relevant jurisdiction, the validity of the remaining provisions shall not
be affected, and the rights and obligations of the parties shall be construed and enforced as if the
Engagement Letter or statement of work did not contain the particular provisions held to be
unenforceable. The unenforceable provisions shall be replaced by mutually acceptable provisions
which, being valid, legal and enforceable, come closest to the intention of the parties underlying the
invalid or unenforceable provision. If the Services should become subject to the independence rules
of the U.S. Securities and Exchange Commission with respect to Client, such that any provision of this
Engagement Letter would impair Baker Tilly's independence under its rules,such provision(s)shall be
of no effect.
City of Carmel, Indiana Engagement Letter,dated September 28,2023 Page 4 of 7
(MSAv20200918)
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All non-municipal advisory services provided hereunder shall be performed in accordance with the
professional standards of the Baker Tilly affiliate that performs the services and may not create a
fiduciary relationship between the Baker Tilly affiliate and the Client.
Termination
Both the Client and Baker Tilly have the right to terminate this Engagement Letter or any work being
done under an individual Scope Appendix at any time after reasonable advance written notice. On
termination, all fees and charges incurred prior to termination shall be paid promptly. Unless otherwise
agreed to by the Client and Baker Tilly, the scope of services provided in a Scope Appendix will
terminate 60 days after completion of the services in such Appendix.
Important Disclosures
Incorporated as Attachment A and part of this Engagement Letter are important disclosures. These
include disclosures that apply generally and those that are applicable in the event Baker Tilly is
engaged to provide municipal advisory services.
This Engagement Letter, including the attached Disclosures as updated from time to time, comprises the
complete and exclusive statement of the agreement between the parties, superseding all proposals, oral or
written, and all other communications between the parties. Both parties acknowledge that work performed
pursuant to the Engagement Letter will be done through Scope Appendices executed and made a part of
this document.
Any rights and duties of the parties that by their nature extend beyond the expiration or termination of this
Engagement Letter shall survive the expiration or termination of this Engagement Letter or any statement
of work contained in a Scope Appendix hereto.
If this Engagement Letter is acceptable, please sign below and return one copy to us for our files.
Sincerely,5'c 4. oic .0/14441
Scott A. Miller, Partner Heidi A.Amspaugh, Principal
Signature Section:
The terms as set forth in this Engagement Letter are agreed to on behalf of the Client by:
Name: Name:
Title: Title:
Date: Date:
City of Carmel,Indiana Engagement Letter,dated September 28,2023 Page 5 of 7
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Attachment A
Important Disclosures
Non-Exclusive Services
Client acknowledges and agrees that Baker Tilly and its affiliates, including but not limited to Baker Tilly
US, LLP, Baker Tilly Municipal Advisors, LLC, Baker Tilly Capital, LLC, and Baker Tilly Wealth
Management, LLC, is free to render municipal advisory and other services to the Client or others and that
Baker Tilly does not make its services available exclusively to the Client.
Affiliated Entities
Baker Tilly US, LLP is an independent member of Baker Tilly International. Baker Tilly International
Limited is an English company. Baker Tilly International provides no professional services to clients. Each
member firm is a separate and independent legal entity and each describes itself as such. Baker Tilly US,
LLP is not Baker Tilly International's agent and does not have the authority to bind Baker Tilly International
or act on Baker Tilly International's behalf. None of Baker Tilly International, Baker Tilly US, LLP, nor any
of the other member firms of Baker Tilly International has any liability for each other's acts or omissions.
The name Baker Tilly and its associated logo is used under license from Baker Tilly International Limited.
Baker Tilly Wealth Management, LLC ("BTWM"), a U.S. Securities and Exchange Commission ("SEC")
registered investment adviser, may provide services to the Client in connection with the investment of
proceeds from an issuance of securities. In such instances, services will be provided under a separate
engagement, for an additional fee. Notwithstanding the foregoing, Baker Tilly may act as solicitor for and
recommend the use of BTWM, but the Client shall be under no obligation to retain BTWM or to otherwise
utilize BTWM relative to Client's investments. The fees paid with respect to investment services are
typically based in part on the size of the issuance proceeds and Baker Tilly may have incentive to
recommend larger financings than would be in the Client's best interest. Baker Tilly will manage and
mitigate this potential conflict of interest by this disclosure of the affiliated entity's relationship,a Solicitation
Disclosure Statement when Client retains BTWM's services.
Baker Tilly Capital, LLC ("BTC") is a limited service broker-dealer specializing in merger and acquisition,
capital sourcing, project finance and corporate finance advisory services. BTC does not participate in any
municipal offerings advised on by its affiliate Baker Tilly Municipal Advisors. Any services provided to
Client by BTC would be done so under a separate engagement for an additional fee.
Baker Tilly Municipal Advisors ("BTMA") is registered as a "municipal advisor" pursuant to Section 15B of
the Securities Exchange Act and rules and regulations adopted by the SEC and the Municipal Securities
Rulemaking Board ("MSRB"). As such, BTMA may provide certain specific municipal advisory services
to the Client. BTMA is neither a placement agent to the Client nor a broker/dealer. The offer and sale of
any bonds is made by the Client, in the sole discretion of the Client, and under its control and supervision.
The Client acknowledges that BTMA does not undertake to sell or attempt to sell bonds or other debt
obligations and will not take part in the offer or sale thereof.
Baker Tilly, may provide services to the Client in connection with human resources consulting, including,
but not limited to, executive recruitment, talent management and community survey services. In such
instances, services will be provided under a separate scope of work for an additional fee. Certain
executives of the Client may have been hired after the services of Baker Tilly were utilized and may make
decisions about whether to engage other services of Baker Tilly or its affiliates. Notwithstanding the
foregoing, Baker Tilly may recommend the use of Baker Tilly or a subsidiary, but the Client shall be under
no obligation to retain Baker Tilly or an affiliate or to otherwise utilize either relative to the Client's activities.
City of Carmel, Indiana Engagement Letter,dated September 28,2023(Attachment A) Page 6 of 7
(MSAAppAV20200825)
DocuSign Envelope ID:25871783-397A-4D54-A3EA-553F47642B67
Conflict Disclosure Applicable to Municipal Advisory Services Provided by BTMA
Legal or Disciplinary Disclosure. BTMA is required to disclose to the SEC information regarding criminal
actions, regulatory actions, investigations, terminations, judgments, liens, civil judicial actions, customer
complaints, arbitrations and civil litigation involving BTMA. Pursuant to MSRB Rule G-42, BTMA is
required to disclose any legal or disciplinary event that is material to the Client's evaluation of BTMA or
the integrity of its management or advisory personnel.
There are no criminal actions, regulatory actions, investigations, terminations, judgments, liens, civil
judicial actions, customer complaints, arbitrations or civil litigation involving BTMA. Copies of BTMA filings
with the SEC can currently be found by accessing the SEC's EDGAR system Company Search Page
which is currently available at https://www.sec.gov/edgar/searchedgar/companysearch.html and
searching for either Baker Tilly Municipal Advisors, LLC or for our CIK number which is 0001616995. The
MSRB has made available on its website (www.msrb.org) a municipal advisory client brochure that
describes the protections that may be provided by MSRB rules and how to file a complaint with the
appropriate regulatory authority.
Contingent Fee. The fees to be paid by the Client to BTMA are or may be based on the size of the
transaction and partially contingent on the successful closing of the transaction. Although this form of
compensation may be customary in the municipal securities market, it presents a conflict because BTMA
may have an incentive to recommend unnecessary financings, larger financings or financings that are
disadvantageous to the Client. For example, when facts or circumstances arise that could cause a
financing or other transaction to be delayed or fail to close, BTMA may have an incentive to discourage a
full consideration of such facts and circumstances,or to discourage consideration of alternatives that may
result in the cancellation of the financing or other transaction.
Hourly Fee Arrangements. Under an hourly fee form of compensation, BTMA will be paid an amount equal
to the number of hours worked multiplied by an agreed upon billing rate. This form of compensation
presents a potential conflict of interest if BTMA and the Client do not agree on a maximum fee under the
applicable Appendix to this Engagement Letter because BTMA will not have a financial incentive to
recommend alternatives that would result in fewer hours worked. In addition, hourly fees are typically
payable by the Client whether or not the financing transaction closes.
Fixed Fee Arrangements.The fees to be paid by the Client to BTMA may be in a fixed amount established
at the outset of the service. The amount is usually based upon an analysis by the Client and BTMA of,
among other things, the expected duration and complexity of the transaction and the work documented
in the Scope Appendix to be performed by Baker Tilly. This form of compensation presents a potential
conflict of interest because, if the transaction requires more work than originally contemplated, Baker Tilly
may suffer a loss. Thus, Baker Tilly may recommend less time-consuming alternatives, or fail to do a
thorough analysis of alternatives.
BTMA manages and mitigates conflicts related to fees and/or other services provided primarily through
clarity in the fee to be charged and scope of work to be undertaken and by adherence to MSRB Rules including,
but not limited to, the fiduciary duty which it owes to the Client requiring BTMA to put the interests of the
Client ahead of its own and BTMA's duty to deal fairly with all persons in its municipal advisory activities.
To the extent any additional material conflicts of interest have been identified specific to a scope of work the
conflict will be identified in the respective Scope Appendix. Material conflicts of interest that arise after the date of
a Scope Appendix will be provide to the Client in writing at that time.
City of Carmel, Indiana Engagement Letter,dated September 28,2023(Attachment A) Page 7 of 7
(MSAAppAV20200825)
DocuSign Envelope ID:25871783-397A-4D54-A3EA-553F47642B67
Approved and Adopted this 18th day of October 20 23
CITY OF CARMEL, INDIANA
By and through its Board of Public Works and Safety
BY:
Not Present
James Brainard, Presiding Officer
Date: N/A
DocuSigned by:
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Mary Ann Eurke, Member
10/18/2023
Date:
DocuSigned by:
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Lori S. Watson, Member
10/18/2023
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ATTEST:
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Sue Wolfgang, Clerk
Date: 10/18/2023