COM 0958.000 2004-2006 - Laserfiche WebLink

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: CONSTANCE R. KIRIU 0WILLIAM E. SMITH M,... County Clerk Deputy County Clerk orM .J I~III~t County of Hawai `i Office of the County Clerk r 25 Aupuni Street Hilo, Hawaii 96720 Telephoner (808) 961-8255 Facsimile: (808) 961-8912 r Forward This financial audit report is the result of the audit of the basic financial statements of the County of Hawaii, State of Hawaii (County), for the fiscal year ended June 30, 2005. The audit was conducted by KPMG LLP, certified public accountants. The audit was performed in accordance with auditing standards generally accepted in the United States of America adopted by the membership of the American Institute of Certified Public Accountants. In addition, the audit was governed by the "Specifications for a Financial Post- Audit and Systems and Procedures Examination of the County of Hawaii, issued by our office. This report is divided into two sections. Section 1, "Management Letter" includes the auditors' findings and recommendations based upon their consideration of the County's internal control and recently issued government accounting pronouncements in connection with their audit of the County's financial statements for the fiscal year ended June 30, 2005. It is our practice to request agencies to submit their comments on the auditors' findings and recommendations and to indicate what action has been or will be taken. Section 11, "Comprehensive Annual Financial Report" for the fiscal year ended June 30, 2005, displays the basic financial statements and schedules of the County, the auditors' report as to the fairness of presentation of the basic financial statements and also includes statistical information. We wish to express our sincere appreciation for the cooperation and assistance extended by the management and staff of the various departments during the audit. ¦ Constance R. Kiriu County Clerk County of Hawaii Hawat 'i County Is An Equal Opportunity Provider And Employer