COM 0623.002 1996-1998 - Laserfiche WebLink

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f ~ s Deloitte & Touche uP Suite 1200 Telephone: (808) 543-0700 ~ 1132 Bishop Street Facsimile: (808) 526-0225 Honolulu, Hawaii 96813-2870 INDEPENDENT ACCOUNTANTS' REPORT County of Hawaii 25 Aupuni Street Hilo, Hawaii 96720-4252 We have audited the general purpose financial statements of the County of Hawaii, State of Hawaii (County) as of and for the years ended June 30, 1997 and 1996 and have issued our reports thereon dated October 27, 1997 and October 25, 1996, respectively. We have examined management's assertions about the County's compliance with the following requirements of 40 CFR Part 258, Section 258.70(f)(1)(ii) and Section 258.70(f)(1)(iii)(C) and (D) related to municipal solid waste landfills operated by the County: • That [he financial statements of [he County of Hawaii as of June 30, 1997 and 1996 were prepared in conformity with generally accepted accounting principles for governments, and that they have been audited by Deloitte &Touche LLP, independent certified public accountants. • That the County of Hawaii has not operated at a deficit equal to five percent or more of total annual revenue in each of the fiscal years ended June 30, 1997 and 1996. • That the County of Hawaii has not received an adverse opinion, disclaimer of opinion, or other qualified opinion from Deloitte &Touche LLP, independent certified public accountants, in each of the fiscal years ended June 30, 1997 and 1996. Management's assertions are included in the County's letter regarding financial assurance for municipal solid waste landfills, dated December 31, 1997. Management is responsible for the County's compliance with those requirements. Our responsibility is to express an opinion on management's assertions about the County's compliance based on our examination. Our examination was made in accordance with standards established by the American Institute of Certified Public Accountants and, accordingly, included examining, on a test basis, evidence about the County's compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our examination provides a reasonable basis for our opinion. Our examination does not provide a legal determination on the County's compliance with specified requirements. In our opinion, management's assertions that the County complied with the aforementioped requirements for the years ended June 30, 1997 and 1996 are fairly stated, in all material respects. December 31, 1997 DelaltteTouche Tohmatsu Irtternational