1979-12
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.
H. J. GREENLEE, JR, CPA
RICHARD A. PAUL, CPA
WILLIAM M. FURNAS, CPA
DOROTHY A. KURRAS, CPA
JERRY D. BROWN, CPA
JOHN S. RICE, CPA
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P. O. BOX 98, EUSTIS, FLORIDA 32726 (904) 357.3141
P. O. BOX 400, CLERMONT, FLORIDA 32711 19041 394-3256
P O. BOX 8, MOUNT DORA, FLORIDA 32757 (9D4) 383-6300
P. O. BOX 1674, LEESBURG, FLORIDA 32748 (9D4) 787.4447
Clermont, Florida
June 28, 1979
To The Honorable Mayor
and City Council
City of Clermont, Florida
Clermont, Florida 32711
Gentlemen:
This letter outlines our understanding of the accounting services we are to per-
form for you during the coming year. We understand that services will be continued
thereafter on the same terms until terminated by either party.
We will provide such auditing services as you require, on an annual basis, and
more often when needed by you. These services will be performed in a manner de-
~igned to permit our expression of an opinion upon your year-end statements, and
to fulfill the auditing requirements of Federal and State agencies, that may from
time to time require special audit reports from you. All auditing services will
be performed in accordance with applicable generally accepted auditing standards.
Any restrictions upon our annual audit which would cause us to render other than
an unqualified opinion, will be discussed with you prior to the completion of our
work.
As is common auditing practice, we will not make a detail examination of all
your transactions, nor will our work necessarily discover fraud, should any exist,
although a discovery may result. Should any irregularity be found, it will
immediately be called to your attention.
In some instances, State and/or Federal agencies require that certain informa-
tion, we would not ordinarily disclose to third parties, be disclosed direct to
them by us. Your permission to make such disclosures will be assumed by your
approval of this letter.
We will make every effort to complete your reports in a timely manner, and will
deliver your year-end report to you within sixty (60) days following notification
to us by you that your books are completed for the year, unless .unforeseen pro-
blems arise in your work. If any delays become anticipated, this will be dis-
cussed with you at an early date. In this regard, we will begin work on your
audit no later than the day following your fiscal year, and will plan, with your
permission, to begin at a time earlier than that when our work schedule permits.
MEMBERS: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
FLORIDA INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
.
.
City of Clermont, Florida
June 28, 1979
Page 2
Our work will be billed to you at our regular hourly rates, which will be fur-
nished to you at your request from time to time, plus out-of-pocket expenses.
If you find these terms agreeable, we would appreciate your signing one copy
and returning it to us in the enclosed envelope.
Yours very truly,
GREENLEE, PAUL, FURNAS & KURRAS
By
Accou ' .
HJG/csl
Approved by:
City of Clermont, Florida
By a PMr;;}J