COM 0623.000 1996-1998 - Laserfiche WebLink

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FOREWORD This financial audit report is the result of the audit of the financial statements of the County of Hawaii, State of Hawaii, for the fiscal year ended June 30, 1997. The audit was conducted by Deloitte & Touche u.P, certified public accountants. The audit was performed in accordance with generally accepted auditing standards 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 I, "Internal Accounting Control and Administrative Matters," includes the auditors' Endings and recommendations based upon their evaluation of the adequacy and effectiveness of the County's internal accounting control and accounting procedures done in connection with their audit of the County's financial statements for the fiscal year ended June 30, 1997. 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 II, "Comprehensive Annual Financial Report" for the fiscal year ended June 30, 1997, displays the financial statements and schedules of the County, the auditors' report as to the fairness of presentation of the financial statements and also includes statistical information. We wish to express our sincere appreciation for the excellent cooperation and assistance extended by the management and staff of the various departments during the audit. Constance R. Kiriu Legislative Auditor County of Hawaii