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e Talented, responsible, efficient people: Our partners and staff bring a high level of expertise and dedication to each engagement. They always perform their work efficiently and continually strive to improve their technical skills. We would be available throughout the year for any additional accounting or consulting services at your request. We are a full-service firm able to assist with a wide variety of tasks. These services would be billed at our normal hourly rates. Rates for accounting and consulting services vary according to the degree of experience of personnel assigned. Firm personnel have been involved in working with governmental and not-for-profit organizations for over 50 years. We understand and are concerned about the financial problems and issues affecting our clients each year and are committed to providing the highest quality service at a reasonable cost. This proposal is a firm and irrevocable offer. We look forward to continuing our relationship with the Village and stand ready to answer any questions you may have regarding our proposal. Very truly yours, Chestipher W. Jera, CPA Christopher M. Zera, CP, R.A. Mercer & Co., P.C. ‘Meniber of AICPA) 4