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<br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br /> <br />CITY OF MIAMI SPRINGS <br /> <br /> <br />Finance Department <br />201 Westward Drive <br />Miami Springs, FL 33166-5289 <br />Phone: (305) 805-5014 <br />Fax: (305) 805-5037 <br /> <br />William Alonso <br />Finance Director <br /> <br />August 18, 2004 <br /> <br />Nestor Caballero, CPA <br />Elias Castellanos, CPA <br />Principals <br />Caballero & Castellanos <br />2655 Le Jeune, Suite 500 <br />Coral Gables, Florida 33134 <br /> <br />Dear Sirs: <br /> <br />I would like to thank you and recognize the work you performed with regard to the <br />agreed upon procedures for the City of Miami Springs during the fiscal year ended <br />September 30, 2004. Your work was essential in helping us correct prior year <br />accounting errors which led to a significant improvement of our City's fund balance. . <br /> <br />I would also like -to take this opportunity to thank you in assisting us with the <br />development of a policies and procedures manual for our Finance Department. <br /> <br />Once again. thanks for your dedication and I look forward to working with you in the <br />future. <br /> <br />