COM 0495.000 2006-2008 - Laserfiche WebLink

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r To the Members of the County Council of Hawaii w County of Hawaii ~ Hilo, Hawaii April 27, 2007 • SCOPE OF AUDIT We performed an audit of the County's basic financial statements and schedule of expenditures of federal awazds as of and for the year ended June 30, 2006, in accordance with auditing standards generally accepted in the United States of America, as adopted by the American Institute of Certified Public Accountants; the standards for financial and compliance audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and the provisions of Office of Management and Budget (OMB) Circular A-133, Audits of States, Local Governments, and Non-Profrt Organizations. ORGANIZATION OF REPORT Our report is organized into three sections as follows: 1. Section I, entitled "Introduction" describes the objectives and scope of our audit and the organization and contents of this report. 2. Section II, entitled "Compliance and Intemal Control Over Financial Reporting" contains our ' report on the County's internal control over financial reporting and on compliance and other matters based upon our audit of the County's basic financial statements. _ 3. Section III, entitled "Compliance and Internal Control over Federal Awazds" contains our report on the County's compliance with requirements applicable to each of its major programs and on the internal control over compliance in accordance with OMB Circular A-133, a _ schedule of expenditures of federal awazds, and a schedule of findings and questioned costs. Our report on the basic financial statements of the County as of and for the year ended June 30, 2006 is included under a separate cover. A separate management letter containing our observations regarding the County's internal controls dated April 27, 2007 has also been issued to the County Council. We would like to take this opportunity to express our appreciation to the personnel of the County of Hawaii for the cooperation and assistance extended to us during our audit. We will be pleased to discuss any questions that you or your associates may have regarding our recommendations. .r Very truly yours, ~N~(G LLP 2