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KPMG LLP Telephone 808 531 7286 <br /> PO Box 4150 Fax 808 541 9321 <br /> Honolulu, HI 96872-4150 Internet www.us.kpmg.com <br /> uar <br /> April 27, 2007 <br /> PRIVATE & CONFIDENTIAL <br /> - To the Members of the <br /> County Council of Hawaii <br /> County of Hawaii <br /> Hilo, Hawaii: <br /> ^I+ We have audited the basic financial statements of the County of Hawaii, State of Hawaii (the County), <br /> for the year ended June 30, 2006, and have issued our report thereon dated April 27, 2007. We have also <br /> audited the County's compliance with requirements applicable to the County's federal financial assistance <br /> r programs and have issued our report thereon dated April 27, 2007. In planning and performing our audit of <br /> the basic financial statements of the County, we considered internal control as a basis for designing our <br /> auditing procedures for the purpose of expressing our opinion on the basic financial statements, but not for <br /> the purpose of expressing an opinion on the effectiveness of the County's internal control. Accordingly, we <br /> do not express an opinion on the effectiveness of the County's internal control. <br /> - During our audit, we noted certain operational matters that are presented for your consideration. These <br /> comments and recommendations, all of which have been discussed with the appropriate members of <br /> T management, are intended [o result in operating efficiencies. We have also provided a brief summary of the <br /> recently issued governmental accounting pronouncements for your consideration. <br /> Our audit procedures are designed primarily to enable us to form an opinion on the basic financial <br /> statements, and therefore may not bring to light a{l weaknesses in policies or procedures that may exist. We <br /> aim, however, to use our knowledge of the County's organization gained during our work to make <br /> comments and suggestions that we hope will be useful to you. <br /> This communication is intended solely for the information and use of the County Council and the County <br /> Administration and is not intended to be and should not be used by anyone other than these specified <br /> parties. <br /> We would like to take this opportunity to express our appreciation for the courtesy and assistance extended <br /> to us by the personnel of the County of Hawaii during the course of our audit. Should you wish to discuss <br /> any of the matters contained herein, we will be pleased to meet with you at your convenience. <br /> Very truly yours, <br /> KPMG LLP, a us. hmnea LaUrIrtY Pennersnry. Is \M1e u s <br /> <br /> 1~ member tlrm of KPMG International, a Gwiaa cooperallve <br /> <br />