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CASEY JARMAN V OF KENNETH G. GOODE NOW Deputy County Clerk County Clerk ~~?V • # COLLEEN SCHR-ANDT Legislative Auditor Mailing Address: ~T 6;*4 Business Address: (Former County Building 333 Kilauea Avenue, Second Floor ' 25 Aupuni Street Ben Franklin Building Hilo, Hawai `i 96720 County of Hawai`i Hilo, Hawaii 96720 Office of the County Clerk Telephone: (808) 961-8255 Facsimile: (808) 961-8912 Foreword ' 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 year ended June 30, 2007. 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' 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, 2007. This section also includes specific agencies' responses to the auditors' findings and recommendations that indicates what action has been or will be taken. ' Section II, "Comprehensive Annual Financial Report" for the fiscal year ended June 30, 2007, displays the basic financial statements and schedules of the County, the ' auditors' report as to the 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 management and staff of the various departments during the audit. 64U40.-, a04~- ' Colleen Schrandt Legislative Auditor County of Hawaii Serving the Interests of the People of Our Island Hawaii County is an Equal Opportunity Provider and Employer