Michelle Block is highly recommended for the position. As her former supervisor, the author states Michelle is an excellent employee who naturally excels at accounting and developing office procedures. Examples are provided where Michelle created systems to better organize financial documents and streamline budgeting processes. Additionally, Michelle demonstrated outstanding knowledge of payroll regulations and found creative solutions for complex payroll situations. The author gives Michelle the highest possible recommendation and rating for her skills.

1. December 12, 2011
Gentlemen:
It is my pleasure and privilege to recommend to you Ms. Michelle Block. As Controller of KICA, I was
Michelle’s supervisor for over two years. I have also worked with Michelle in various aspects since she
left KICA. First, let me tell you that I am a perfectionist, a supervisor that expects very high levels of
performance from employees, and not a person who hands out superlatives for everyday work.
Excellent employees are rare, and Michelle is one of those rare, excellent employees!
Michelle has a natural ability in accounting and office procedures. She frequently came up with
processes to simplify or better organize and track the information we needed. For example, we had no
system in place to keep W-9 forms for contract employees up-to-date and readily available for 1099
preparation and insurance audits. I told Michelle what documents and information we needed to
maintain , access, and keep updated, and she came up with a system that she incorporated into our
Accounts Payable program to do exactly what was needed.
Our budgeting process at KICA was extremely laborious and cumbersome, and involved working with
department managers with no accounting or financial skills. Michelle was invaluable in helping me work
with managers to analyze prior year’s trends and expenses, negotiate contracts - particularly our cell
phone / radio contracts - to control costs, and actually work the numbers to balance their departmental
budget. Throughout this process, Michelle worked well with all other employees, from department
managers to their staff assistants.
Michelle’s knowledge of payroll regulations and practical application of those regulations was
outstanding. We had several unique situations at KICA regarding payroll, including third party sick pay,
income in respect of a decedent, and fringe benefits with imputed values that had to be included in
payroll and on W-2’s, often involving “tricking” our payroll system to make it do what needed to be
done. Michelle always found a way to make it work!
Without reservation, I would rate Michelle very highly in accounting fundamentals, payroll and contract
administration, customer service, team building relationships, and creative problem solving, and
recommend her to you with my very highest recommendation. She is one of the most capable
employees I ever had the privilege to supervise, and the pleasure to work with!
You are welcome to contact me with any questions or comments, or to discuss my recommendation of
Michelle in greater detail.
Best regards,
Teresa B Cooper, CPA, Realtor®
Teresa B Cooper, CPA, Realtor ®
Home Solution Real Estate Services
7679 Dorchester Road ** N Charleston, SC 29418
Phone: 843-607-3084 ** Fax: 843-225-3302