COM 0029.000 2000-2002 - Laserfiche WebLink

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SCOPE OF AUDIT I W'e performed an audit of the general purpose financial statements as of and for [he year ended June 30, 2000 in accordance with generally accepted auditing standards, as adopted by the American Institute of Certified Public Accountants, and the standards applicable to governmental financial audits contained m Ciovernmenl Auditing Standards, issued by the Comptroller General of the United States 2 As part of the audit of the County's general purpose financial statements, we performed tests of the County's compliance with certain provisions of laws, regulations, contracts and grants W'e also evaluated the County's internal control over financial reporting, which included an assessment of the extent to which the internal control structure can be relied upon to ensure accurate information, to ensure compliance with laws and regulations, to provide for efficient and effective operations, and to ensure integrity m the County's receipt and expenditure of public funds 3 We performed an audit of the County's federal financial assistance programs for the year ended June 30, 2000 in accordance with generally accepted audrtmg standards, as adopted by [he American Institute of Certified Public Accountants, [he standards applicable to financial audits contained m Government Audumg Smndords, issued by the Comptroller General of the United States, certain provisions of OMB Circular A-133 and the applicable sections described m the D:'NB's Crrcu(ar A-1.33 Compliance Supp(emen! ORGANIZATION OF REPORT Our report is organized into three sections as follows I Section 1, entitled '`Introduction;' describes the obJectives and scope of our financral audit and the organization and contents of this report 2 Section 11, entitled "Compliance and Internal Control Over Financial Reporting," contains our report on the County's complrance and internal control over financral reporting based upon our audit of the County's general purpose financral statements 3 Section III, entitled "complrance and Internal Control Over Federal Awards;' contains our report on the County's compliance and internal control over federal awards m accordance with OMB Circular A-133, a schedule of expenditures of federal awards and a schedule of findings and questioned costs Our report on the general purpose financial statements of the County as of and for the year ended June 30, 2000 rs included under a separate cover A separate management letter dated October 6, 2000 has also been issued W'e would like [o take this opportunity [o express our appreciation to the personnel of the County of Haw•ar'i for the cooperation and assistance extended to us during our audit W'e will be pleased to discuss any questions that you or your associates may have regarding our recommendations Very truly yours, ~/v(Cz LLB