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.~1'L~G1~~6'' <br /> KPMG LlP Telepno~e 808 531 '2&0 <br /> PO Box 4150 Fan 808 547 93T <br /> Hono;u l;., HI 96812-4150 Internet r, w,~ Js ~p-~ ro~ ~ <br /> March 23. 200 <br /> PWVATE & CONFIDENTIAI. <br /> To the Members of the <br /> County Council of Hawai' i <br /> County of Hawai `i <br /> f Lilo, Hawaii: <br /> We have audited the basic financial statements of the County of Hawaii, State of Hawaii (the County), <br /> for the year ended June 30, 2004, and have issued our report thereon dated March 23, 2005. We have also <br /> audited the County's compliance with requirements applicable to its federal financial assistance programs <br /> and have issued our report thereon dated March 23, 2005. In planning and performing our audit of the <br /> County's basic financial statements, we considered the County's internal control over financial reporting in <br /> order to determine our auditing procedures for the purpose of expressing our opinion on the basic financial <br /> statements. An audit does not include examining the effectiveness of internal control and does nut provide <br /> assurance on internal control. We have not considered intemal control since [he date of our report. <br /> During our audit. we noted certain matters im~oh~ing internal control and other operational matters that are <br /> presented for your consideration. These comments and recommendations, all of which have been discussed <br /> with the appropriate members of management. arc intended to improve internal control or result in other <br /> operating efficiencies. <br /> We have also reviewed the disposition of the recommendations made in the previous year's report dated <br /> March 19, 2004. The status of prior year findings and recommendations is also presented. A number of <br /> recommendations were adopted as suggested or in modified form. Other recommendations were not <br /> implemented and those which we felt merited reconsideration have been modified where necessary and <br /> restated in the current year findings and recommendations section. <br /> Our audit procedures are designed primarily to enable us to form an opinion on the basic financial <br /> statements, and therefore may not bring to light all weaknesses in intemal control policies or procedures <br /> [hat may exist. We aim, however, to use our knowledge of the County's organization gained during our <br /> work to make comments and suggestions that we hope will be useful to you. <br /> This report is intended solely for the information and use of the County Council and the County <br /> Administration, and is not intended to be and should not be used by anyone other than these specified <br /> parties. <br /> We would like to take this opportunity to express our appreciation for the courtesy and assistance extended <br /> <br /> to us by the personnel of the County of Hawaii during the course of our audit. Should you wish to discuss <br /> <br /> any of the matters contained herein, we will be pleased to meet with you at your convenience. <br /> Very truly yours, <br /> K`Pw(G +i~ <br /> <br />