COM 0260.000 1996-1998 - Laserfiche WebLink

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Coo ers Cr~oers & Lybrand L.L.P. Frst Hawaiian Censer telephone (808) 531-3400 999 Bishop Street a Suite 1900 facsimile (808) 531-3433 Q I ~ /~r~~~I _ Honolulu, Hawaii 96813 a LY u a professional services firm January 15, 1997 To the Executive Committee Hawaii State Association of Counties, Inc. c/o County of Hawaii -Council Services Hilo, Hawaii 96720 Dear Members: In planning and performing our audit of the financial statements of Hawaii State Association of Counties, Inc. (the Association) for the year ended June 30, 1996, we considered its internal control in order to determine our auditing procedures for the purpose of expressing our opinion on the financial statements and not to provide assurance on the internal control. Our consideration of the internal control would not necessarily disclose all matters that might be material weaknesses under standards established by the American Institute of Certified Public Accountants. A material weakness is a condition in which the design or operation of one or more of the internal control components does not reduce to a relatively low level the risk that errors or irregularities in amounts that would be material in relation to the financial statements being audited may occur and not be detected within a timely period by employees in the normal course of performing their assigned functions. However, we noted no matters involving the internal control and its operation that we consider to be material weaknesses as defined above. We have included in this letter the status of our recommendations made in the previous year. This letter is intended solely for the information and use of the Executive Committee, management, and others within the organization. We would like to take [his opportunity to thank the personnel of the Association for the cooperation extended to us during our audit. Should you have any questions or comments regarding our report, this letter, or other matters, please feel free to contact us. Very truly yours, DMT:jmb Coopers 8 Lybrantl L.L.P. is a member of Coopers 8 Lybrand International, a Swiss limitetl liabibry association.