HomeMy WebLinkAboutAgreements/Contracts - BOCCMASTER SERVICES AGREEMENT
SEPTEMBER 27, 2022
This Master Services Agreement (the "MSA" or "Agreement") represents the terms and conditions relating to
services to be provided to the individual(s) and/or entity(ies) listed below (individually and collectively, "you,"
"your," and "Client") by Moss Adams LLP ("Moss Adams," "we," "us," and "our"). Moss Adams and Client may
be individually referred to as a "Party" and collectively as the "Parties."
County of Grant, Washington
Grant County, Washington
1. Agreement Scope
a. The terms and conditions of this Agreement shall apply to the services (excluding attest services as
defined by the American Institute of Certified Public Accountants) we provide you and your affiliates,
and any others for whom services are performed at your request (the "Services"). The nature and scope
of our Services may be set forth in a Statement of Work ("SOW') signed by Moss Adams and you.
However, all Services we provide you, whether or not set forth in a SOW, shall be subject to the terms
of this Agreement.
b. We will provide the Services to you as an independent contractor and not as your employee, agent,
partner or joint venturer. We may use subcontractors and Service Providers (defined herein) in providing
the Services. From time to time, non -CPA personnel may perform the Services. Neither you nor we
have any right, power or authority to bind the other.
2. Your Responsibilities
a. You agree to (i) make all management decisions, perform all management functions, and assume all
management responsibilities, (ii) designate one or more individuals who possess suitable skill,
knowledge, and/or experience to oversee the Services, (iii) evaluate the adequacy and results of the
Services, and (iv) accept responsibility for the results of the Services. It is your responsibility to establish
and maintain internal controls, including, without limitation, monitoring ongoing activities. The provisions
of this paragraph are not intended to and do not alter, modify or change Moss Adams' duties and
obligations set forth in this Agreement.
b. You shall provide (or cause others to provide) to us, promptly, the information, resources and assistance
(including access to records, systems, premises and people) that we reasonably require to perform the
Services.
c. To the best of your knowledge, all information provided by you or on your behalf ("Client Information")
will be accurate and complete in all material respects. You represent the provision of Client Information
to us will not infringe any copyright, privacy, proprietary or other third -party rights. We will rely on Client
Information made available to us and will have no responsibility to independently evaluate it for accuracy
or otherwise verify it.
3. Reports
a. Any information, advice, recommendations or other content of any reports, presentations or other
communications we provide under this Agreement ("Reports"), other than Client Information, are for
your internal use only (consistent with the purpose of the particular Services).
b. You may not disclose a Report (or any portion or summary of a Report) to any third party or refer to us
in connection with the Services, except:
L to your professional advisors (acting strictly in an advisory capacity and who are subject to these
disclosure restrictions), who may review it only to give you advice relating to the Services;
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County of Grant, Washington
September 27, 2022
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ii. to the extent, and for the purposes, required by subpoena or similar legal process (of which you will
promptly notify us);
iii. to the extent, and for the purposes, required by regulatory or self-regulatory authorities in connection
with routine audits and examinations as long as Moss Adams, a Report and the Services are not
the subject of the audit or examination;
iv. with our prior written consent, to third parties who have executed an access letter in the form we
prescribe;
v. as expressly stated in an SOW; or
vi. to the extent it contains Tax Advice, as set forth below.
c. Our Reports may include spreadsheets, models, or other software tools. Such items are provided solely
for your convenience in "as is" condition without warranty of any kind. We assume no responsibility for
results obtained by anyone other than Moss Adams from the use of such items.
d. You acknowledge that Moss Adams has not placed any limitations on your disclosure of the tax returns,
tax treatment or tax structure associated with any tax services under this Agreement ("Tax Advice"),
and nothing in this Agreement shall be construed as limiting or restricting your disclosure of Tax Advice.
Tax Advice may be challenged by taxing authorities and we make no representation that taxing
authorities or courts will agree with our Tax Advice. With the exception of tax authorities, and recipients
of tax forms you are required to provide under applicable law, you shall inform those to whom you
disclose Tax Advice that they may not rely on it for any purpose.
e. You may not rely on any draft Report. We shall not be required to update any final Report for
circumstances of which we become aware, or events occurring, after its delivery.
f. If you are permitted to disclose a Report (or a portion thereof) hereunder, you shall not alter, edit or
modify it from the form we provided.
4. Charges for Services
a. The charges for our Services will be based on our standard rate(s) in effect for the individual(s) providing
the Services, absent a SOW specifying a different charge. Our charges may include any applicable
sales and gross receipts tax, and direct and indirect expenses based on out-of-pocket expenditures, per
diem allotments, mileage reimbursements, processing charges and technology expenses. Billings are
due upon presentation and become delinquent if not paid within 30 days of the invoice date. Any past
due fee under this Agreement shall bear interest at the lower of twelve percent (12%) per annum or the
highest rate allowed by law on any unpaid balance.
b. If we are required by applicable law, legal process, or government action to produce information or
personnel as witnesses with respect to the Services or this Agreement, you shall reimburse us for any
professional time and expenses (including reasonable external and internal legal costs) incurred to
respond to the request, unless we are a party to the proceeding or the subject of the investigation.
5. Limitations
a. THE TOTAL LIABILITY OF MOSS ADAMS, AND ITS OFFICERS, DIRECTORS, PARTNERS,
PRINCIPALS, MEMBERS, EMPLOYEES, SUBCONTRACTORS, AND AGENTS (COLLECTIVELY,
"MOSS ADAMS PERSONS"), TO YOU OR ANY THIRD PARTY FOR ANY AND ALL DAMAGES
WHATSOEVER ARISING OUT OF THIS AGREEMENT FROM ANY CAUSE, INCLUDING BUT NOT
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County of Grant, Washington
September 27, 2022
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LIMITED TO NEGLIGENCE, ERRORS, OMISSIONS, STRICT LIABILITY, BREACH OF CONTRACT,
OR BREACH OF WARRANTY SHALL NOT, IN THE AGGREGATE, EXCEED THE FEES PAID OR
PAYABLE TO MOSS ADAMS UNDER THIS AGREEMENT DURING THE TWELVE (12) MONTHS
PRIOR TO THE ACT OR OMISSION THAT CAUSED THE LOSS. THIS LIMITATION WILL NOT APPLY
TO THE EXTENT LOSSES ARE CAUSED BY OUR FRAUD OR WILLFUL MISCONDUCT.
b. IN NO EVENT WILL EITHER PARTY BE LIABLE TO THE OTHER FOR ANY SPECIAL, INDIRECT,
INCIDENTAL, EXEMPLARY, PUNITIVE OR CONSEQUENTIAL DAMAGES IN CONNECTION WITH
OR OTHERWISE ARISING OUT OF THIS AGREEMENT EVEN IF ADVISED OF THE POSSIBILITY
OF SUCH DAMAGES.
c. You shall make any claim relating to the Services or otherwise under this Agreement no later than one
(1) year after the cause of action accrues and in any event, no later than two (2) years after the
completion of the particular Services. This limitation will not apply to the extent prohibited by applicable
law, regulations or professional regulations.
d. You may not make a claim or bring proceedings relating to the Services or otherwise under this
Agreement against any Moss Adams Persons. You shall make any claim or bring proceedings only
against us. The provisions of this Section 5 are intended to benefit Moss Adams Persons, who shall be
entitled to enforce them. Moss Adams shall have no liability for the conduct of any other parties.
6. Indemnity
Unless prohibited by applicable law, regulations, or professional standards, you shall indemnify us and
the Moss Adams Persons against all claims by third parties (including your affiliates and attorneys) and
resulting liabilities, losses, damages, costs and expenses (including reasonable external and internal
legal costs) arising out of the disclosure of any Report (other than Tax Advice) or a third party's use of
or reliance on any Report (including Tax Advice) disclosed to it by you or at your request.
7. Intellectual Property Rights
a. We may use or develop intellectual property in performing our Services, including without limitation,
data, software, designs, utilities, tools, models, systems, general skills, know-how, expertise, concepts,
ideas, methods and techniques ("Materials"). We retain all intellectual property rights in the Materials
(including any developments, improvements, and knowledge generated during or as a result of the
performance of our Services), and in any working papers compiled in connection with the Services.
b. Upon payment for particular Services and subject to the other terms of this Agreement, you may use
any Materials that are included in any Reports solely to the extent necessary to use the Reports.
8. Internal Use and Third Parties
All Services (including any Reports) shall be solely for your informational purposes and internal use,
and none of our Services create privity between Moss Adams and any person or party other than you
("third party"). None of our Services are intended for the express or implied benefit of any third party,
and no third party is entitled to rely on the Services we provide you, including without limitation, any
Reports.
9. Confidentiality
a. Except as otherwise permitted by this Agreement, neither of us may disclose to third parties the contents
of this Agreement or any information provided by or on behalf of the other that should reasonably be
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County of Grant, Washington
September 27, 2022
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treated as confidential and/or proprietary. Either of us may, however, disclose such information to the
extent that it:
L is or becomes public other than through a breach of this Agreement;
ii. is subsequently received by the recipient from a third party who, to the recipient's knowledge, owes
no obligation of confidentiality to the disclosing party with respect to that information;
iii. was known to the recipient at the time of disclosure or is thereafter created independently by the
recipient;
iv. is disclosed as necessary to enforce the recipient's rights under this Agreement; or
v. must be disclosed under applicable law, legal process or professional regulations.
b. Either of us may use electronic media to correspond or transmit information and such use will not in
itself constitute a breach of any confidentiality obligations under this Agreement.
c. Unless prohibited by applicable law, we use Client Information, and provide it to Moss Adams Persons,
to facilitate or improve performance of the Services, to comply with regulatory requirements, and for
quality and risk management purposes. We also utilize service providers, such as cloud -based software
vendors, to support our operations and enable us to provide our Services to you ("Service Providers").
Moss Adams Persons and Service Providers may collect, use, transfer, store or otherwise process
Client Information in the local and foreign jurisdictions in which they operate. All Moss Adams Persons
and Service Providers are required to protect the confidentiality of any Client Information to which they
have access in the course of their work. We will not sell Client Information to anyone.
d. We may use Client Information, and provide it to our affiliates, to identify additional services that may
be of interest to you (e.g., accounting, investment banking, asset management, IT security, and
consulting services), and to send newsletters and other communications for general information
purposes. Any Client Information provided to our affiliates shall be treated as confidential by such
affiliates consistent with our obligations in this Section 9.
e. We may aggregate Client Information, and anonymize it by excluding any personally identifiable
information ("Aggregated Anonymous Data"), to analyze, improve, support and operate the Services
and otherwise for any business purpose, during and after the term of this Agreement, including without
limitation to generate industry benchmarks or best practices guidance, recommendations or similar
reports, for distribution to our clients and prospects, for their general information purposes. We will not
identify you as the source of any Aggregated Anonymous Data.
f. Our privacy policy is available at www.mossadams.com for general information purposes.
10. Subpoena of Documents
As a result of our Services to you, we may be required or requested to provide information or documents
in connection with governmental regulations or activities, or a legal, arbitration or administrative
proceeding (including a grand jury investigation), in which we are not a party. We will notify you of any
such request and you may, within the time permitted for us to respond to any request, initiate such legal
action as you deem appropriate to protect information from discovery. If you take no action within the
time permitted for us to respond or if your action does not result in a judicial order protecting us from
supplying requested information, we will produce information to the extent required by law.
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County of Grant, Washington
September 27, 2022
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11. Use of a Party's Name
No Party may use another Party's name, its trademarks, service marks or logos in connection with the
Services or otherwise without the prior written consent of such Party, which consent may be withheld
for any reason and may be subject to certain conditions, although we may publicly identify you as a
client in connection with specific Services or generally.
12. Force Majeure
No Party shall be liable for breach of this Agreement (other than payment obligations) caused by
circumstances beyond such Party's reasonable control.
13. Governing Law and Dispute Resolution
a. This Agreement shall be governed by the laws of the state of Washington, without giving effect to any
conflicts of laws principles.
b. If a dispute arises out of or relates to this Agreement, and if the dispute cannot be settled through
negotiations, the Parties agree to try in good faith to settle the dispute by mediation using an agreed
upon mediator. Each Party shall be responsible for its own mediation expenses, and shall share equally
in the mediator's fees and expenses.
c. Each Party hereby irrevocably (a) consents to the exclusive jurisdiction and venue of the appropriate
state or federal court located in King County, state of Washington, in connection with any dispute
hereunder or the enforcement of any right or obligation hereunder, and (b) WAIVES ITS RIGHT TO A
JURY TRIAL.
14. Term and Termination
a. This Agreement shall remain in effect until terminated as provided below.
b. This Agreement and any SOW may be terminated by either Party, with or without cause, upon ten (10)
days written notice. In the event of such notice, we will stop providing Services except on work, mutually
agreed upon in writing, necessary to carry out such termination. Termination of this Agreement shall
automatically terminate all SOWs in progress, however, termination of a particular SOW shall not affect
the validity of this Agreement or any other SOWs.
c. In the event of termination, (i) you shall pay us for Services provided and expenses incurred through
the effective date of termination, (ii) we will provide you with all finished Reports, and (iii) neither Party
shall be liable to the other for any damages that occur as a result of our ceasing to render Services.
d. The provisions of this Agreement that give either of us rights or obligations beyond its termination shall
continue indefinitely following the termination of this Agreement.
15. General Terms
a. This Agreement constitutes the entire agreement between the Parties as to the Services and the other
matters it covers, and supersedes all prior agreements, understandings and representations with
respect thereto, including any confidentiality agreements previously delivered.
b. Each Party may execute this Agreement (including SOWs), as well as any modifications thereto, by
electronic means and each Party may sign a different copy of the same document. Both of the Parties
must agree in writing to modify this Agreement or any SOW. The Parties acknowledge the general