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`11 <br />APR 2-31990 <br />O'Haire, Peterkin <br />Moran, chartered <br />Cortifiod Public Accountants <br />2145 151h Avenue <br />P. O. Box 1179 <br />Vero Beach. Florida 32900 <br />(305) 567-5235 <br />ApriA 15, 1980 <br />Mr. Jeffrey K. Barton <br />Finance Officer <br />Indian River County <br />Veru beach. Florida 32900 <br />Dear Jeff: <br />43 PAcE262 <br />Deloitte <br />Haskins 1 Sells <br />Cortifled Public Accountants <br />Forum III <br />1675 Palm Beach Lakes Boulevard <br />Suite 1000 <br />West Palm Beach, Florida 33401 <br />(305) 689-6040 <br />This letter will confirm our recent teli•pl►one conversation conceruinl; out-of- <br />pucicet expenses and the personnel directly in charge of the: Indian River County <br />uudi t . As 1 staLed, our Firms will nut chary;e the County for uuL-ol'-pocket <br />expenses. <br />I will he directly responsible for servic(•:: pl-ovided by O'llAre, t'eterkin & <br />Moran, and Richard J. Kaufman and Howard F. Kershaw will. he the partner and <br />rimnager respectively for Deloitte Ilaskins + Sells. Tentatively, Brian Wilder <br />of 1)a•loi tte Ilaskins + Sells will be the st•nior directing the day-to-day re- <br />sponsibilities. Mr. Wilder is currently running an audit of Monroe County <br />and was a stiff accuuntanL when I)e1oiLte Ilaskins + Sells audited t:.!-'- County. <br />-In addition, he is the senior for the ;►unlit of National Airlines, Southeast <br />Ranks and tune.rican Bankshares. <br />Ix► not hesitate Lu call if you h;ive ;illy Iurlliur yuc•stiuns. <br />Very truly yo►irs, <br />Andrew,Y. <br />WiIIian►s <br />AW14: jI► <br />