RES 181 Draft 02 1996-1998 - Laserfiche WebLink

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. . . . iv. An introduction consisting of an explanation or statement of the purpose of the report; a brief description of the scope of the audit; and an outline of the organization of the material in the report v. A report on compliance and on internal control and accounting systems and procedures consisting of a table of contents; a statement of the Contract Auditor's scope and description of the contents of the report; a summary of findings; a statement and description of deficiencies and weaknesses in the internal control and accounting systems and procedures including recommendations for corrective action. Reportable conditions that are also material weaknesses shall be identified as such in the report. Unresolved findings and other weaknesses from the County of Hawaii's most recent financial statement audit shall be reviewed and updated. vi. A report on financial statements consisting of a table of contents; a statement of the Contract Auditor's scope and opinion; financial statements; and supplementary statements and schedules. b. Distribution. The Contract Auditor shall deliver 2 camera-ready masters of the financial statement section, the introductory section and the statistical section of the auditor's report to the County Finance Director for inclusion in the comprehensive annual financial report. The Contract Auditor shall deliver 50 copies of the final audit report to the County Council and 2 copies to the State Legislative Auditor. Distribution of the reports to the officials of the agencies audited and to other state and county officials shall be made by the County Council. 3. Reoort on Sin91e Audit. The Contract Auditor shall prepare copies of the Single Audit on the programs in receipt of Federal financial assistance for each of the four consecutive years commencing with the fiscal year ending June 30, 1998. 120 copies of the report shall be submitted to the Finance Department no later than December 31. A County's Single Audit Report for the Fiscal Year Ended June 30, 1996, is included as Appendix B. 4. Reoort on the Department of Water Suoolv. The Contract Auditor shall prepare 24 copies of an annual audit report on the financial statements of the Department of Water Supply, County of Hawaii, commencing with the fiscal year ending June 30, 1998. Any findings and recommendations concerning internal and operational control matters of the department shall be included as part of the independent general audit report on the -10-