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<br />. <br /> <br />. <br /> <br />. <br /> <br />. <br /> <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 /> <br />5. Recort 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 /> <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 /> <br />E. Audit Activities <br /> <br />1 . Le9al 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 /> <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 /> <br />2. Contract Administration. The provisions of the contract and of these <br />instructions shall be administered on behalf of the County by the <br />Legislative Auditor and the Chair of the County Council. <br /> <br />-11- <br />