COM 0029.000 2000-2002 - Laserfiche WebLink

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~!1 FC L3cY 4156 hcrc~Wc F 96612 415C Report on Compliance and on Internal Control Over Financial Reporting Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards To the Members of [he County Council of Hawaii County of Hawaii Hilo. Hawaii We have audited the general purpose financial statements of the County of Hawaii, State of Hawaii (County), as of and for the year ended June 30, ?000, and have issued our report thereon dated October 6 ?000 W'e conducted our audit in accordance w•i[h auditing standards generally accepted in the United S[a[es of America and the standards applicable to financial audits contained in Government AudranR Standards, issued by the Comptroller General of the United States Compliance As part of obtaining reasonable assurance about whether the County's general purpose financial statements are free of material misstatement, yve performed tests of its compliance with certain provisions of laws, regulations, contracts and grants, noncompliance with which could have a direct and material effect on the determination of financial statement amounts However, providing an opinion on compliance with those provisions was not an obJecuve of our audit, and accordingly, we do not express such an opinion The results of our tests disclosed no instances of noncompliance that are required [o be reported under Government Audumg Standards Internal Control Over Financial Reporting In planning and performing our audit, we considered the County's internal control over financial reporting in order to determine our auditing procedures for the purpose of expressing our opinion on the general purpose financial statements and not to provide assurance on the internal control over financial reporting Our consideration of the internal control over financial reporting would not necessarily disclose all matters m the internal control over financial reporting [hat might be material weaknesses A material weakness rs a condmon m which the design or operation of one or more of the internal control components does no[ reduce to a relatively low level the nsl. that miss[atement~ m amounts that would be material m relation to the general purpose financial statements being audited may occur and not be detected within a timely period by employees m the normal course of perfornung their assiened functions W'e noted no matters 3 ;