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<br /> <br /> <br /> <br /> <br /> To the Members of the <br /> County Council of Hawaii <br /> ' County of Hawaii <br /> Hilo, Hawaii <br /> January 23, 2008 <br /> <br /> <br /> <br /> SCOPE OF AUDIT <br /> ' We performed an audit of the County's basic financial statements and schedule of expenditures of federal <br /> awards as of and for the year ended June 30, 2007, in accordance with auditing standards generally <br /> ' accepted in the United States of America, as adopted by the American Institute of Certified Public <br /> Accountants; the standards for financial and compliance audits contained in Government Auditing <br /> Standards, issued by the Comptroller General of the United States; and the provisions of U.S. Office of <br /> Management and Budget (OMB) Circular A-133, Audits of States, Local Governments, and Non-Profit <br /> ' Organizations. <br /> <br /> ORGANIZATION OF REPORT <br /> Our report is organized into three sections as follows: <br /> <br /> 1. Section I, entitled "Introduction" describes the objectives and scope of our audit and the <br /> organization and contents of this report. <br /> 2. Section II, entitled "Compliance and Internal Control over Financial Reporting" contains our <br /> ' report on the County's internal control over financial reporting and on compliance and other <br /> matters based upon our audit of the County's basic financial statements. <br /> 3. Section III, entitled "Compliance and Internal Control over Federal Awards" contains our <br /> ' report on the County's compliance with requirements applicable to each of its major programs <br /> and on the internal control over compliance in accordance with OMB Circular A-133, a <br /> schedule of expenditures of federal awards, and a schedule of findings and questioned costs. <br /> Our report on the basic financial statements of the County as of and for the year ended June 30, 2007 is <br /> included under a separate cover. A separate management letter containing our observations regarding the <br /> ' County's internal controls dated December 28, 2007 has also been issued to the County Council. <br /> <br /> We would like to take this opportunity to express our appreciation to the personnel of the County of <br /> Hawaii for the cooperation and assistance extended to us during our audit. We will be pleased to discuss <br /> any questions that you or your associates may have regarding our recommendations. <br /> Very truly yours, <br /> <br /> <br /> Lrp <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> 2 <br />