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'4\* <br /> to <br /> ' Cufl x434- <br /> rLoaavA <br /> Department of Finance <br /> Robert Daddario, CPA <br /> Finance Director <br /> September 25, 2013 <br /> To Whom It May Concern: <br /> It is with great pleasure that I offer this recommendation of the audit services <br /> provided by Nestor Cabellero, CPA, and his firm, Alberni, Caballero & Company, <br /> LLP. <br /> ' Alberni, Caballero & Company has been the Town's auditors for the past six <br /> years and we will be retaining them for the audit for the Town's year ending <br /> September 30, 2013. Nestor and his staff made our transition from a previous <br /> ' audit firm an effortless exercise and working with Nestor and his staff was a <br /> pleasure. They exhibited a high level of professionalism and always dealt with us <br /> in a patient, friendly and respectful manner. I had complete confidence in <br /> ' seeking Nestor's advice on governmental accounting and reporting issues as his <br /> extensive background and experience in such matters makes him well qualified <br /> to offer advice in these areas. What I appreciated most was Nestor's "practical" <br /> I way of addressing complex, technical issues and recommending possible <br /> solutions. <br /> While the Town of Cutler Bay is a relatively small municipality, Nestor treated us <br /> with importance and always made himself available to the Town Council and <br /> Town Staff as needed. This was greatly appreciated by everyone here at the <br /> Town. <br /> ' Should you have any further questions, please feel free to call me at the Town. <br /> 1 <br /> Sinc= ely, <br /> 1 <br /> 1 <br /> Robert Daddario, CPA <br /> Finance Director <br /> I <br /> t <br />