1975-10 P 0 BOX 8 P 0 BOX 98 P 0 BOX 400
MOUNT DORA. FLORIDA 32757 EUSTIS, FLORIDA 32728 CLERMONT FLORIDA 32711
(904) 383 -6300 (904) 357 -3141
(904) 394 -3256
I GREENLEE, JR • C P A
Clermont, Florida MEMBERS
HARD A PAUL, C P A March 20, 1975 AMERICAN INSTITUTE OF
LLIAM M FURNAS, C P A CERTIFIED PUBLIC ACCOUNTANTS
DOROTHY A KURRAS C P A
•
H W SHEPPARD, C P A FLORIDA INSTITUTE OF
(1892 -1967) CERTIFIED PUBLIC ACCOUNTANTS
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
perform for you during the coming year. We understand that services will be con-
tinued 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
designed 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 immediate-
ly be called to your attention.
In some instances, state and /or Federal agencies require that certain information
'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 problems arise
in your work. If any delays become anticipated, this will be discussed 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.
Honorable Mayor and
City Council
City of Clermont, Florida
March 20, 1975
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.
Hourly rates in effect at the time this letter is written are:
Partner $25.00
Professional Staff 16a00
Clerical ' 5.00
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
P O BOX 8 P O BOX 98
P O BOX 400
MOUNT DORA, FLORIDA 32757 EUSTIS, FLORIDA 32726 CLERMONT, FLORIDA 32711
(904) 383 -6300 (904) 357 -3141 (904) 394 -3256
H J GREENLEE JR C P A MEMBERS
IICHARD A PAUL C P A Clermont, Florida AMERICAN INSTITUTE OF
LLIAM M FURNAS C P A May 21, 1975 CERTIFIED PUBLIC ACCOUNTANTS
`ROTHY A KURRAS C P A
FLORIDA INSTITUTE OF
H W SHEPPARD C P A CERTIFIED PUBLIC ACCOUNTANTS
(1892 -1967)
Mr. Robert Hopkins
City Manager
City of Clermont
Clermont, Florida 32711
Dear Mr. Hopkins:
This letter confirms our verbal commitment expressed last night
at the council meeting to charge the rates for this year that we
stated in,our letter.
Specifically, we will for all services performed during and for
the fiscal year ended September 30, 1975, charge the rates specified
in our letter for those personnel, which are the rates currently in
effect. For other personnel used, if any, we will charge rates in
effect on May 20, 1975.
We appreciated the opportunity to appear before council and the
complimentary remarks that were made there.
Yours very truly,
GREENLEE, PAUL & FURNAS
HJG /jb
RECEIVED ,
2 X75