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KPMG LLP <br /> P.O. Box 4150 Telephone 808 531 7286 <br /> Honolulu, HI 96812-4150 Fax 808 541 9321 <br /> September 1Q 2004 <br /> Ms. Constance R. Kiriu <br /> Legislative Auditor <br /> County of Hawaii <br /> Hawaii County Building <br /> 25 Aupuni Street, Room 208 <br /> Hilo, Hawaii 96720 <br /> Dear Ms. Kiriu: <br /> This letter serves to inform you of a significant change in the scope of services <br /> pertaining to our single audit of the County of Hawaii's federal financial assistance <br /> programs as of and for the fiscal years ending June 30, 2004 and 2005. The increase in <br /> scope is due to the requirement of the Section 8 -Housing Choice Vouchers program to <br /> be audited in conjunction with attestation services to be provided for the Financial <br /> Assessment Electronic Submission of the Section 8 -Housing Choice Vouchers to the <br /> U.S. Department of Housing and Urban Development Real Estate Assessment Center. <br /> When planning our audit and at the time we executed the contract, we did not anticipate <br /> the additional attestation services to be provided for the Financial Assessment Electronic <br /> Submission of the Section 8 -Housing Choice Vouchers to the U.S. Department of <br /> <br /> Housing and Urban Development Real Estate Assessment Center. The following is au <br /> estimate of the additional hours expected to be incurred by KPMG directly attributable <br /> <br /> to this increase in scope: <br /> Partner 6 <br /> Manager 11 <br /> Senior/Staff 80 <br /> Total 97 <br /> EXHIBIT A <br /> nPMG LLPi a V 5 M1mi to bebJi~y pe~mers~ip, a Ne U 5 <br /> em~e~ li~m o~ KPMG Inlema~ional, a Swiss. ouFl~`~ativa <br /> <br />