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s P.O. Box 4150 Honolulu, HI 96812-4150 Independent Accountants' Report on Applying Agreed-Upon Procedures Director of Finance County of Hawaii: We have performed the procedures enumerated below, which were agreed to by the management of tl~e County of Hawaii (County) and tl~e U.S. Environmental Protection Agency, solely to assist you in evaluating the accompanying Local Government Financial Test Worksheet prepared in accordance with the Federal Register (40 CFR Part 258, Subpart G) Criteria For Municipal Solid Waste La~rdfrlls - Financial Assurance Crileria for the year ended June 30, 2000. These agreed-upon procedures were performed in accordance with standards established by the American Institute of Certified Public Accountants. The sufficiency of these procedures is solely the responsibility of the specified users of this report. Consequently, we make no representation regarding the sufficiency of the procedures described below either for the purpose for which this report has been requested or for any other purpose. We performed the following agreed-upon procedures for the year ended June 30, 2000. These procedures were performed using tl~e definitions in Attachment 2. 1. With respect to the computation of the excess of revenues over expenditures/expenses (Attachment ] we recomputed the amount for the year ended June 30, 2000 by deducting total expenditures/expenses, as adjusted, from total revenues. We compared the amounts which comprise the total revenues and total expenditures/expenses, as adjusted, with the related amounts in the County's Comprehensive Annual Financial Report (CAFR) for the year ended June 30, 2000 and we found such amounts to be in agreement with the amounts presented in the County's CAFR. 2 We verified that the computations on the Local Government Financial Test Worksheet were arithmetically correct. 3. We audited the County's CAFR as of and for the year ended June 30, 2000 to determine whether the County's general purpose financial statements were prepared in accordance with accounting principles generally accepted in the United States of America. Our Independent Auditors' Report states that, in our opinion, the general purpose financial statements present fairly, in all material respects, the financial position of tl~e County as of June 30, 2000, and the results of its operations and the cash flows of its proprietary fund type and component unit for the year then ended in conformity with accounting principles generally accepted in the United States of America. APPENDIX D- KPMG I LP KPMG LLP a U S lunued habduy partnership, is a member of KPMG Inlernanunal, a Swiss a5sonalion