COM 0029.000 2000-2002 - Laserfiche WebLink

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PC 6~~x d15C Hercl,~o_ h 96812-4150 October 6, 2000 To [he Members of [he Counry Council of Haw'ai'i County of Hawai i Hilo, Hawaii We have completed our financial audit of the general purpose financial statements of the County of Hawaii, State of Hawaii (Count}), as of and for the year ended June 30, 2000 We have also audited the County's compliance with requirements applicable [o its maJor federal financial assistance programs We submit herein our reports on compliance and m[einal control over financial reporting and over federal awards, the schedule of expenditures of federal awards and a schedule of findings and questioned costs The audit obJectives and scope of the financial audit, as defined in our contract with the County, are as follows AUDIT OBJECTIVES I To provide a basis for an opinion on presentation of the general purpose financial statements of the County and all of its agencies, including the Department of Water Suppl. 2 To ascertain whether or not expenditures and other disbursements have been made, and revenues, receipts and receivables to which the County is entitled or is responsible for having collected and accounted for in accordance with the laws, rules and re¢ulatiotts, and policies and procedures of the County, the Slate of Hawaii and the federal government (where applicable) have been satisfied 3 To evaluate the accuracy, effectiveness, and efficiency of the systems and procedures for financial accounting, internal and operational controls of the County and of operations for which the Counry is responsible 4 To ascertain whether (I) the funds appropriated [o the agencies have been expended m accordance with the purposes for which the} were appropriated and m accordance with applicable laws, ordinances and regulations, (2) adequate accounting stis[ems and procedures have been established to safeguard [he public funds and property, (3) accurate and reliable fiscal records have been maintained, and (4) there has been efficiency m operations 5 To test, study, examine, evaluate and report on the general purpose financial statements, internal accounting and other control s}•stems, and other compliance reyuiremzn[s for federal financial assistance programs m accordance with the provisions of [he Single Audit Ac[ of 1984, the Single Audn Act Amendments of 1996, as may be amended. and U S Office of Management and Budget (OMB) Circular No A-133 6 To recommend improvements to the internal control, reporting and accounting systems and procedures of the County's agencies as appropriate I