• Advise the State on best practices and standards for reviewing sales statements, lessee books and records, and performing special audits of lessee lease payments and payment reports as set forth in the existing contracts for lease of public land for ski areas, including consideration of current industry practices of multi-resort passes and year-round recreational uses. • In consultation with the State, design a process/program for reviewing existing leases of public land for ski areas and lessee payment determinations based on current lease language and current industry practices including multi-resort passes and year-round recreational uses. • Advise the State as to the appropriate documentation and lease payment reporting that should be submitted annually with lease payments based on current industry practices, including multi-resort passes and year-round recreational uses. • Review up to the past three (3) years of lease payments and associated lease payment report documents for each of the seven ski area leases. • The contractor may be asked to carry out (special) audits of books and records of lessees of public land for ski areas, including auditing the books and records of ski areas and lessee payment determination statements. • Develop new inspection/audit procedures and proposed lease language based on best audit practices and a corresponding audit system for future lease amendments. • Review the reports entitled A Review and Comparative Analysis of the Vermont Ski Area Land Lease Fee Structure, September, 2007, and Report to the Vermont Legislature and the Agency of Natural Resources, State Land Leases Boost Ski Industry, but Are Dated and Inconsistent, January, 2015, and provide additional recommendations, as appropriate, for ski area lease payment reports and audits based on current ski industry practices, including multi-resort passes and year-round recreational uses. • Related work as agreed upon by the State and Contractor.
