COM 0496.000 2006-2008 - Laserfiche WebLink

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CASEY JARMAN KENNETH G. GOODENOW ,r J+~v os p~ County Clerk tP Deputy County Clerk I~ • ~ COLLEEN SCHRANDT Legislative Auditor Mailrn Address: •?.ir~ ~°~~p~ S rf of•Nf Business Address: (Former County Butldin~ 333 Kilauea Avenue, Second Ftoar ~ 25 Aupuni Street Ben Franklin Building Hilo, Hawaii 96720 Hilo, Hawaii 96710 County of Hawai `i ~ Off ce of the County Clerk Telephone: (808) 961-8255 Fncsimi/e: (808J 961-8912 Forward 'r 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 yeaz ended June 30, 2006. 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 as set forth by the American Institute of Certified Public Accountants and the standards for financial audits set forth in the U.S. General Accountability Office's Government Auditing Standards. In addition, the audit was governed by the "Specifications" as set forth in Request For Proposal No. 2194 and the "Scope of Work" as set forth in Contract No. 0756, as issued by our office for the County of Hawaii. This report is divided into two sections. Section I, "Management Letter" includes the auditors' r 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, 2006. This section also includes specific agencies' responses to the auditors' findings and recommendations that indicates what action has been or wilt be taken. Section II, "Comprehensive Annual Financial Report" for the fiscal year ended June 30, 2006, displays the basic financial statements and schedules of the County, the auditors' report as to the ,,r 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 ,r management and staff of the various departments during the audit. Colleen Schrandt al Legislative Auditor County of Hawaii Serving the /nterests of the People of Our /stand Hawaii Counry is an Equa/ Oppor(uniry Provider and Employer