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<br /> <br /> <br /> a <br /> <br /> <br /> a The Members of the <br /> County Council of Hawaii <br /> County ofHawai`i <br /> Hilo, Hawaii <br /> May 27, 2009 <br /> <br /> a <br /> SCOPE OF AUDIT <br /> a We performed an audit of the County's basic financial statements and schedule of expenditures of federal <br /> awards as of and for the year ended June 30, 2008, in accordance with auditing standards generally <br /> a accepted in the United States of America, as adopted by the American Institute of Certified Public <br /> Accountants; the standards for financial and compliance audits contained in Government Auditing <br /> Standards, issued by the Comptroller General of the United States; and the provisions of U.S. Office of <br /> Management and Budget (OMB) Circular A-133, Audits of States, Local Governments, and Non-Profit <br /> Organizations. <br /> <br /> a ORGANIZATION OF REPORT <br /> <br /> Our report is organized into three sections as follows: <br /> I. Section I, entitled "Introduction," describes the objectives and scope of our audit and the <br /> organization and contents of this report. <br /> <br /> 2. Section II, entitled "Compliance and Internal Control over Financial Reporting," contains our <br /> 0 report on the County's internal control over financial reporting and on compliance and other <br /> matters based upon our audit of the County's basic financial statements. <br /> 3. Section Ill, entitled "Compliance and Internal Control over Federal Awards," contains our <br /> report on the County's compliance with requirements applicable to each of its major programs <br /> and on the internal control over compliance in accordance with OMB Circular A-133, a <br /> schedule of expenditures of federal awards, and a schedule of findings and questioned costs. <br /> a Our report on the basic financial statements of the County as of and for the year ended June 30, 2008 is <br /> included under a separate cover. A separate management letter containing our observations regarding the <br /> County's internal controls dated May 27, 2009 has also been issued to the County Council. <br /> We would like to take this opportunity to express our appreciation to the personnel of the County of <br /> Hawaii for the cooperation and assistance extended to us during our audit. We will be pleased to discuss <br /> any questions that you or your associates may have regarding our recommendations. <br /> <br /> u Very truly yours, <br /> <br /> <br /> PM CG LC a <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> 0 <br /> 2 <br />