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ADDITIONAL SERVICES <br /> CONSULTING / MANAGEMENT ADVISORY SERVICES <br /> Grau & Associates also provide a broad range of other management consulting services. <br /> Our expertise has been consistently utilized by Governmental and Non-Profit entities <br /> throughout Florida. Examples of engagements performed are as follows: <br /> • Accounting systems • Fixed asset records <br /> • Development of budgets • Cost reimbursement <br /> • Organizational structures • Indirect cost allocation <br /> • Financing alternatives • Grant administration and compliance <br /> • IT Auditing • Appropriations and Transactions <br /> ARBITRAGE <br /> The federal government has imposed complex rules to restrict the use of tax-exempt <br /> financing. Their principal purpose is to eliminate any significant arbitrage incentives in a tax- <br /> exempt issue. We have determined the applicability of these requirements and performed the <br /> rebate calculations for more than 150 bond issues, including both fixed and variable rate <br /> bonds. Please find a partial list of clients served on the following pages. <br /> e <br /> I <br /> I <br /> 1 <br /> I <br /> H <br /> I <br /> H <br /> 44 <br />