COM 0958.000 2004-2006 - Laserfiche WebLink

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KPMG LLP law PO Box 4150 Honolulu, HI 96812-4150 we March 22, 2006 ur a PRIVATE & CONFIDENTIAL i .w To the Members of the County Council of Hawaii County of Hawaii Hilo, Hawaii: We have audited the basic financial statements of the County of Hawaii, State of Hawaii (the County), for the year ended June 30, 2005, and have issued our report thereon dated March 22, 2006. We have also audited the County's compliance with requirements applicable to its federal financial assistance programs and have issued our report thereon dated March 22, 2006. In planning and performing our audit of the County's basic financial statements, we considered the County's internal control over financial reporting in order to determine our auditing procedures for the purpose of expressing our opinion on the basic financial r statements. An audit does not include examining the effectiveness of internal control and does not provide assurance on internal control. We have not considered internal control since the date of our report. During our audit, we noted certain operational matters that are presented for your consideration. These comments and recommendations, all of which have been discussed with the appropriate members of management, are intended to result in operating efficiencies. We have also provided a brief summary of the recently issued governmental accounting pronouncements for your consideration. Our audit procedures are designed primarily to enable us to form an opinion on the basic financial statements, and therefore may not bring to light all weaknesses in internal control policies or procedures that may exist. We aim, however, to use our knowledge of the County's organization gained during our work to make comments and suggestions that we hope will be useful to you. This report is intended solely for the information and use of the County Council and the County Administration and is not intended to be and should not be used by anyone other than these specified parties. We would like to take this opportunity to express our appreciation for the courtesy and assistance extended to us by the personnel of the County of Hawaii during the course of our audit. Should you wish to discuss w any of the matters contained herein, we will be pleased to meet with you at your convenience. Very truly yours, LrP s i ¦1 KPMG LLP, a U.S. limited liability partnership, is the U S. member firm of KPMG International, a Swiss cooperative.