My client’s Director, whose name was Timothy, arranged a meeting with me at his office in Phoenix. During that meeting he emphasized how difficult it was to complete the NJ client’s installation. That was because it snowed heavily in that part of NJ while his company was installing the PV system. We didn’t discuss my credentials at all. Instead, I explained to Timothy what would be involved in an Agreed-Upon Procedures engagement. He asked me to send him a proposal.
I then sent him a list of all the documents I’d need before I could submit the proposal to him. He didn’t respond so I called him. He said he was involved with a project involving a large military organization client and simply didn’t have the time to respond to my e-mail. The NJ client’s project would have to be put on hold. I didn’t expect anything more to come of my relationship with Timothy.
One month and one week later, in early October, much to my astonishment, Timothy called me early in the morning on my cell phone. He said he very much needed my help because his NJ client was demanding that he provide the accountant’s certification needed to complete their Section 1603 Grant application. What was at stake was a grant of more than $700,000. Apparently Timothy was behind schedule in completing the application, even though the official U.S. Treasury Department deadline for submitting it wasn’t until October 1, 2012 — almost one year later. He needed for me to complete the certification, which was at least a three or four day job, by the next day!
I had another engagement of a personal nature that day, but cancelled it and agreed to meet Timothy for lunch at a Wildflower Bread Company much closer to my office in Rimrock, located about forty minutes south of Sedona, than his. Timothy was that eager to get the certification project underway. After hastily preparing an engagement agreement, I set out to meet him. Somehow we got our signals crossed; we each went to a different Wildflower Bread Company, 63 miles apart from each other, and had lunch. We called each other on our cell phones and arranged to meet at a Denny’s even closer to my office an hour later.
When I arrived at the Denny’s, I found Timothy fully prepared with the reports and other documents I had requested in my e-mail. He read my engagement agreement within two minutes, signed it, and gave me a check for nearly 60% of the engagement fee. He answered my questions regarding the documents and the solar installation as best he could. Then he said he had to leave because he had to attend to his beloved dog that was ill.