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<br />CITY OF MIAMI SPRINGS <br /> <br /> <br />~inancel)eparhnent <br />201 Westward Drive <br />Miami Springs. FL 33]66-5289 <br />Phone: (305) 805-5014 <br />Fax: (305) 805-5037 <br /> <br />William Alonso CPA. CGFO <br />Finance Director <br /> <br />December 2, 2009 <br /> <br />Mr. Nestor Caballero, CPA <br />Alberni, Caballero & Company, LLP <br />4649 Ponce De Leon Blvd., Suite 404 <br />Coral gables, Florida 33146 <br /> <br />Dear Sirs: <br /> <br />During the past six years, your firm has been responsible for the city's year end <br />audit and subsequent presentation to Council of the city's CAFR. I would like to extend <br />my appreciation for all of the professionalism with which your firm has perfonned this <br />task. You have met all of our deadlines, including the presentation of the CAFR to our <br />Council during the first Council meeting in January. <br /> <br />I would also like to extend our gratitude for your assistance in the development of <br />our accounting policies and procedures manual, as well as your assistance in finding and <br />correcting prior year accounting errors. <br /> <br />Once again, thank you for your dedication and professionalism. <br /> <br />. .' ~flf~- <br /> <br />William Alonso, CPA, FO <br />Finance Director <br /> <br />