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a. Form, Content and Distribution of Final Report <br /> Each report shall be addressed to the "Chair and Members of the <br /> County Council, County of Hawaii, Hilo, Hawai`i," and shall contain <br /> the following parts: <br /> i. Title of report. The title of the report shall be as follows: <br /> County of Hawaii <br /> Financial Audit Report <br /> For the Year Ended <br /> June 30, <br /> ii. A foreword <br /> iii. A table of contents <br /> iv. An introduction consisting of an explanation or statement of the <br /> purpose of the report; a brief description of the scope of the <br /> audit; and an outline of the organization of the material in the <br /> report <br /> v. A report on compliance and on internal control and accounting <br /> systems and procedures consisting of a table of contents; a <br /> statement of the Contract Auditor's scope and description of the <br /> contents of the report; a summary of findings; a statement and <br /> description of deficiencies and weaknesses in the internal <br /> control and accounting systems and procedures including <br /> recommendations for corrective action. Reportable conditions <br /> that are also material weaknesses shall be identified as such in <br /> the report. Unresolved findings and other weaknesses from the <br /> County of Hawai`i's most recent financial statement audit shall <br /> be reviewed and updated. <br /> vi. A report on financial statements consisting of a table of <br /> contents; a statement of the Contract Auditor's scope and <br /> opinion; financial statements; and supplementary statements <br /> and schedules. <br /> <br /> b. Distribution. The Contract Auditor shall deliver 2 camera-ready <br /> masters of the financial statement section, the introductory section and <br /> the statistical section of the auditor's report to the County Finance <br /> Director for inclusion in the comprehensive annual financial report. <br /> -9- <br /> <br />