"Our management firm has used the professional services of Zeffert & Associates for several years now to perform utility audits and to prepare corresponding utility allowances to be used on managed affordable housing communities throughout Georgia, Alabama, Florida and the U.S. Virgin Islands. With rare exception, the utility allowance reports have always been received timely, accurate and in such a professional format as to permit direct submittal to the USDA Rural Development, state housing finance agencies and other regulatory entities which monitor such allowances and their annual updates. Zeffert & Associates has made our lives so much easier now that we are no longer personally auditing individual unit utility consumptions and calculating usages. The utility allowances arrive timely and have made the budget process much more efficient when projecting and needed changes to the existing allowances and, correspondingly, new rental rates to be charged. We are happy to recommend Zeffert & Associates to your attention for your favorable consideration."