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<br /> <br /> <br /> a <br /> <br /> KPMG LLP <br /> PO Box 4150 <br /> Honolulu, HI 96812-4150 <br /> <br /> a <br /> <br /> <br /> May 27, 2009 <br /> <br /> <br /> a The Members of the <br /> County Council of Hawaii <br /> n County of Hawaii <br /> ,uf Hilo, Hawaii: <br /> a We have completed our audit of the basic financial statements of the County of Hawaii, State of Hawaii <br /> (the County), as of and for the year ended June 30, 2008. We have also audited the County's compliance <br /> with requirements applicable to its major federal financial assistance programs. We submit herein our <br /> a reports on compliance and on internal control over financial reporting and over federal awards, a schedule <br /> of expenditures of federal awards, and a schedule of findings and questioned costs. <br /> <br /> The audit objectives and scope of the audit were as follows: <br /> <br /> AUDIT OBJECTIVES <br /> a 1. To provide opinions on the fair presentation of the County's basic financial statements and the <br /> schedule of expenditures of federal awards as of and for the year ended June 30, 2008 in <br /> accordance with U.S. generally accepted accounting principles. <br /> <br /> 2. To consider the County's internal control over financial reporting in order to determine our <br /> auditing procedures for the purpose of expressing our opinions on the basic financial <br /> statements. <br /> a 3. To perform tests of the County's compliance with laws, regulations, contracts, and grant <br /> agreements that could have a direct and material effect on the determination of financial <br /> statement amounts. <br /> 4. To consider the County's internal control over compliance with requirements that could have a <br /> direct and material effect on a major federal program in order to determine our auditing <br /> a procedures for the purpose of expressing our opinion on compliance and to test and report on <br /> internal control over compliance. <br /> 5. To provide an opinion on the County's compliance with applicable laws, regulations, <br /> a contracts, and grants that could have a direct and material effect on each major program. <br /> 6. To report on the status of prior year findings and questioned costs. <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> I KPMG LLP, a U.S. limited liability partnership, is the U.S. <br /> IL..JI member firm of KPMG International, a Swiss cooperative. <br />