Laserfiche WebLink
. d. <br /> AL KONISHI DONALD IKEDA <br /> ! au,p C lerh Depun C <br /> Dunn Clerk <br /> CONSTANCE R KIRIU <br /> Lrgrslarrve 4udno, <br /> OFFICE OF THE COUNTY CLERK <br /> County of Haw m ! <br /> Il.n: a! ! Coanlt Buddutx <br /> aupunl Slree! <br /> lhln llawm ! 9h'.o <br /> Tel,~hnne B08/ 961-,Y.55 <br /> Fm sun Jr BfIRi 96/->:9!_' <br /> December 8, 2000 <br /> To Council Members <br /> From Conroe Ktntl_' 1 <br /> Legislative Auditor <br /> RE Single Audit Report for Fiscal Year Ending June 30, 2000 <br /> A copy of the Single Audu Report of the County o(Hawar't (or Fiscal Year Ending <br /> June 30, 2000, is distributed for your mfoimation and review The Single Audn Report <br /> .vas prepared by KPMG, LLP as part of the Council's overall audit contract <br /> The Single Audit Report is prepared for federal awarded programs to meet reporting and <br /> auditing requirements Specifically, subrecipients in receipt of a minimum threshold <br /> amount of funds are audited for the purpose of identifying material weakness of mtemal <br /> controls and testing compliance with certain provisions of laws, regulations, contracts <br /> and grants, which could have a direct and material effect on the financial statement <br /> amounts A list of all county programs that have received federal funds can be found on <br /> pages 7-14 ("Schedule of Expenditures of Federal Awards") Another separate <br /> memorandum received on December 4, 2000 from the Finance Duector Dixie Kaetsu <br /> submrttmg a "Corrective Action Plan" and a "Summary Schedule of Prior Audrt <br /> Findings" should be kept wrth the Sing/e Audu Report <br /> The auditors found that their testing disclosed no instances of noncompliance that are <br /> required to be reported under Governmem Audttuig Standards The auditors also noted <br /> no matters mvoh~ing the mtemal control over financial reporting and its operation that <br /> <br /> ' would be considered to be material weakness Additionally, the auditors found that the <br /> County complied, in all material respect, with the audit requirements applicable to each <br /> of its mayor federal programs <br /> Should you have any yuestions, please feel free [o contact me <br /> Eric ^ <br /> t:,... liar DEC 0 8 znnn <br /> <br />