Project Name: PM: Date: CPA Agreed Upon Procedures Checklist COMPLETE Final Application Checklist Submitted Y/N/NA Project Summary Budget Cost Qualifier* (excel templates) Employment Report (excel template) End Credit Requirements (MS Word template) Frame Grab(s) of End Credits Daily Production Reports Shoot Days Summary (excel template) Schedule of Retained Assets Letters from Visual and Digital Effects Companies General Ledger (Entire) General Ledger Reports (Separate)** Cast & Crew List New York State Registered Sales Tax Vendor Certification Schedule of Related Party Transactions Complete Summary of Steps - Agreed Upon Procedures Confirm that minimum threshold requirements for QPF and location principal photography days have been met Confirm all documentation is complete and accurate for production-related information and expenditures Attach a listing of assets not destroyed in the film production process Attach list of non-qualified costs noted in the expenditure test Attach sampling documentation including the calculation of misstatement % for payroll and non-payroll expenditures Attach related party documentation Attach Qualified Costs Summary with adjustments for disqualified costs, revised total qualified costs and tax credit amount Provide cover letter noting the inclusion of all revised and completed documentation required by the NYS Film Tax Credit Program
Project Name: PM: Date: CPA Agreed Upon Procedures Checklist COMPLETE Final Application Checklist Submitted Y/N/NA Project Summary Budget Cost Qualifier* (excel templates) Employment Report (excel template) End Credit Requirements (MS Word template) Frame Grab(s) of End Credits Daily Production Reports Shoot Days Summary (excel template) Schedule of Retained Assets Letters from Visual and Digital Effects Companies General Ledger (Entire) General Ledger Reports (Separate)** Cast & Crew List New York State Registered Sales Tax Vendor Certification Schedule of Related Party Transactions Complete Summary of Steps - Agreed Upon Procedures Confirm that minimum threshold requirements for QPF and location principal photography days have been met Confirm all documentation is complete and accurate for production-related information and expenditures Attach a listing of assets not destroyed in the film production process Attach list of non-qualified costs noted in the expenditure test Attach sampling documentation including the calculation of misstatement % for payroll and non-payroll expenditures Attach related party documentation Attach Qualified Costs Summary with adjustments for disqualified costs, revised total qualified costs and tax credit amount Provide cover letter noting the inclusion of all revised and completed documentation required by the NYS Film Tax Credit Program
thirdpartychecklist_film.docx