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<br />. <br /> <br />. <br /> <br />. . . . <br /> <br />Deloitte & <br />Touche LLP <br />o <br /> <br />SUite 1200 <br />1132 Bishop Street <br />Honolulu. HawaII 96813-2870 <br /> <br />Telephone. (808) 543-0700 <br />Facsimile (808) 526-0225 <br /> <br />January 31, 1997 <br /> <br />Ms. Constance Kiriu <br />Legislative Auditor <br />County of Hawaii <br />25 Aupuni Street <br />Hilo, Hawaii 96720 <br /> <br />Dear Connie: <br /> <br />We recently completed our audit of the County of Hawaii, including the Department of Water <br />Supply (DWS), for the year ended June 30, 1996. During the course of our work at DWS we <br />provided additional services outside the scope of our contract. These services required us to <br />spend additional time 87 hours. This time relates to consulting for inventory accounting, <br />recording of adjustments, allowance for doubtful receivables, fixed asset accounting and <br />contribution-in-aid documentation. Throughout the course of our work we were in contact with <br />DWS that this may result in additional billings, as this would involve their funds for future <br />payment. We worked with the Department of Water Supply to get their permission to bill for the <br />extra work. <br /> <br />We request $4,500 in additional billings to be paid by the Department of Water Supply. This <br />amount was calculated as 87 hours at $51.70 per hour (our discounted senior accountant rate per <br />our contract). <br /> <br />We appreciate the opportunity to serve the County of Hawaii. Please call me in Honolulu <br />(808-543-0716) or Deanna Bauman in Hilo (935-6614) if you should have any questions. <br /> <br />Yours very truly, <br />DELOITTE & TOUCHE LLP <br /> <br />9~ ff)~ <br /> <br />John T. Marrack <br />Partner <br /> <br />EXHIBIT C <br /> <br />Deloitte Touche <br />Tohmatsu <br />International <br />