The combined experience of the Firm's professional staff in the auditing of private companies, local governments and not-for-profit organizations is extensive. This results in high level of knowledge about the auditing and accounting problems commonly incurred in such organizations and proven methods in solving these problems. In addition, this knowledge often results in helpful suggestions and recommendations to management during the process of work. We employ the most efficient and effective auditing procedures available, including analytical review techniques and statistical sampling with computer assistance as appropriate. Our approach to auditing focuses on looking beyond the recorded accounting entries to the essence of the activity that gave rise to the transaction. To accomplish this, we first undertake to obtain a complete understanding of the operations and procedures and the physical and accounting controls initiated by management to assure the integrity of the accounting records and system. Our approach generally places reliance on your system of internal controls in designing specific auditing procedures, unless our analysis of your system convinces us otherwise. Bella Hermida Hurn Stertzer & Gray ....is a local Florida Certified Public Accounting Firm that was founded in 1951 by Nicholas J. Bella. It now has offices located in Tampa and Plant City, Florida. The Firm is a single entity, not a joint venture. The Firm presently has six partners, all of which are Florida certified public accountants. Additional professional staff consists of seven certified public accountants, and six supporting staff persons. The Firm offers a wide range of services to its' clients in the areas of financial and compliance auditing, accounting, taxation, systems design and implementation and other management services. Our clientele varies from small and medium sized sole proprietorships and partnerships to large corporations, municipal governments, special taxing districts, and non-profit organizations. All partners and other certified public accountants on staff are members of the American Institute of Certified Public Accountants'. An unqualified opinion was received from the Firm's three peer reviews. All peer reviews included a review of government audit. The Firm is not aware of any outstanding claims, litigation or threatened claims pending.