RES 181 Draft 02 1996-1998 - Laserfiche WebLink

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. . . 6. The Government Finance Officers Association (GFOA) Certificate of Achievement Program The Contract Auditor shall assist the County in preparing its Comprehensive Annual Financial Report to ensure that it goes beyond the minimum reporting requirements of generally accepted accounting principles to achieve the expanded reporting requirement of the Government Finance Officers Association Certificate of Achievement Program. D. Reports To Be Issued 1 . Preliminary Draft ReDort. The Contract Auditor shall prepare a preliminary draft report, which shall be submitted to the County Legislative Auditor for review and discussion. The audit work papers referred to below shall be made available at that time. After the preliminary draft report has been reviewed by and discussed with the County Legislative Auditor and changes, if any, have been made to the draft report, the report will be transmitted by the County Legislative Auditor to officials of the agencies affected by the audit. A written response regarding the audit findings and recommendations shall be secured from the officials of the agencies affected by the audit, and such comments shall be incorporated as part of the final audit report. The number of copies submitted will be determined by the County Legislative Auditor. 2. Final ReDort shall be submitted to the County Legislative Auditor. The audit work required by these specifications shall be considered to have been completed only upon delivery of the final report acceptable to the County. The Financial Audit Report for the Fiscal Year Ended June 30, 1996, is included as Appendix A. a. Form, Content and Distribution of Final Report Each report shall be addressed to the "Chair and Members of the County Council, County of Hawaii, Hilo, Hawaii," and shall contain the following parts: i. Title of report. The title of the report shall be as follows: County of Hawaii Auditor's Report For the Year Ended June 30, ii. A foreward iii. A table of contents -9-