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s <br /> County's financial statement. The Report on the Department of Water <br /> Supply shall be completed no later than November 30. The Department of <br /> Water Supply's Audit Report for Fiscal Year Ended June 30, 1996, is <br /> included as Appendix C. <br /> 5. Report for Landfill Financial Assurance. The Contract Auditor shall furnish <br /> 5 copies of the letter report required by 40 Code of Federal Regulations, <br /> Part 258 that enables the County to be self insured for closure, <br /> postclosure care, and remedial action for the Hilo and Kealakehe landfills. <br /> An example of such a report is attached as Appendix D. <br /> 6. The County of Hawaii anticipates it will prepare one or more official <br /> statements in connection with the sale of debt securities which will <br /> contain the general purpose financial statements and the auditor's report <br /> thereon. The Contract Auditor shall be required, if requested by the fiscal <br /> advisor and/or the underwriter, to issue a "consent and citation of <br /> expertise" as the auditor and any necessary "comfort letters." <br /> E. Audit Activities <br /> 1. Legal Authority. In ascertaining whether or not the financial transactions <br /> of the agency are in compliance with applicable laws, ordinances, <br /> regulations and administrative procedures, the Contract Auditor shall be <br /> sufficiently knowledgeable with the applicable sections of the following <br /> documents: <br /> • Constitution of the State of Hawaii <br /> • Hawaii Revised Statutes <br /> • Hawaii County Charter <br /> • Hawaii County Code 1983 (1995 Edition) <br /> • Single Audit Act of 1984, the Single Audit Act Amendments <br /> of 1996, and OMB Circular No. A-133. <br /> • Applicable rules, regulations and administrative procedures of the <br /> state, county, and federal governments relating to the financial <br /> transactions, accounting systems and controls and operating <br /> procedures <br /> • Ordinances of the County of Hawaii <br /> • Resolutions adopted by the County Council <br /> • Collective bargaining agreements affecting employees of the <br /> agency. <br /> 2. Contract Administration. The provisions of the contract and of these <br /> instructions shall be administered in behalf of the County by the <br /> Legislative Auditor and the Chair of the County Council. <br /> -11- <br />