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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 /> <br />CITY OF OAKLAND PARK <br /> <br />Vision: "Small Town in the Big City" <br />3650 N.E. 12th Avenue. Oakland Park, Florida 33334 <br /> <br />July 6, 2004 <br /> <br />Mr. Nestor Caballero, CPA, MST <br />Caballero & Castellanos, P J ,. <br />2655 Le Jeune, Suite 500 <br />Coral Gables, FL 33134 <br /> <br />Dear Nestor: <br /> <br />At this time I would like to commend you for the excellent audit work performed by you. <br />as the Audit Manager of Grau & Company, and your staff for fiscal year 2002 and fiscal <br />year 2003. The City was a new client during fiscal year 2002 then in fiscal year 2003 <br />GASB 34 was implemented. Although both of these type audits can present a challenge, <br />we encountered very little difficulty during these audits. <br /> <br />It takes strong "people" skills, as well as the technical knowledge, to make an audit run <br />smoothly. The entire accounting staff was impressed with your knowledge, <br />professionalism and courtesy displayed to our staff. In addition, we found you fully <br />accessible at all times during both audits, and after the audit, to discuss any accounting <br />issues that arose. <br /> <br />In closing, it was a positive experience working with you during the City's two audits and <br />I wish you much success in your new endeavor. <br /> <br />Sincerely. <br />,,> A/ / <br />(;;_:rL.d1U,./~~//t/J/~ <br /> <br />Catherine Graham <br />Finance Director <br /> <br />(1) PRINTED ON RECYCLED PAPER <br />