COM 0029.000 2000-2002 - Laserfiche WebLink

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In our opinion, the County complied, m all matenal respects, with the requirements referred [o above that are applicable to each of its maJor federal programs for the year ended June 30, 2000 However, the results of our auditing procedures disclosed an instance of noncompliance with [hose requirements. which is required to be reported in accordance with OMB Circular A-133 and which is described in the accompanying schedule of findings and questioned costs as item 00-01 Internal Control Over Compliance The management of the County is responsible for establishing and maintaining effective internal control over compliance with requirements of laws, regulations, contracts and grants applicable to federal programs In planning and performing our audit, we considered the County's internal control over compliance with requirements that could have a direct and matenal effect on a maJor federal program in order to determine our auditing procedures for the purpose of expressing our opinion on compliance and to test and report on the internal control over compliance in accordance with OMB Circular A-133 Our consideration of the internal control over compliance would not necessarily disclose all matters in the internal control that might be material weaknesses A material weakness is a condition in which the design or operation of one or more of the internal control components does no[ reduce to a relatively low level the nsk [hat noncompliance with applicable requirements of laws, regulations, contracts and grants that would be material iii relation to a maJor federal program being audited may occur and no[ be detected w•rthm a timely penod by employees m the normal course of performing their assigned functions We noted no matters involving [he internal control over compliance and rts operation that we consider [o be material weaknesses Schedule of Expenditures of Federal Awards We have audited the general purpose financial statements of the County of Hawai- i as of and for the year ended June 30, 2000, and have issued our report thereon dated October 6, 2000 Our audit was performed for [he purpose of forming an opinion on the general purpose financial statements taken as a whole The accompanying schedule of expenditures of federal awards is presented for purposes of additional analysis as required by OMB Circular A-133 and is no[ a required part of the general purpose financial statements Such information has been subJec[ed to the auditing procedures applied in the audit of the general purpose financial statements and, in our opinion, is fairly stated, in all material respects, in relation to the general purpose financial statements taken as a whole This report is intended solely for the information and use of the County Administration, the Counh Council and federal awarding agencies and is no[ intended to be and should not be used by anyone other than these specified parties K`pw(G u-P Honolulu. Hawai i October 6, 2000 6