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0 <br />Colleen M. Schrandt <br />Legislafive Aadi[or <br /> Mailing Address: <br />a (Former County Building) <br /> 25 Aupuni Street <br /> Hilo, Hawaii 96720 <br />a <br /> <br />mutt#~r of ~ttiutti`i <br />Business Address: <br />333 K7/auea Avenue, Second Floor <br />Ben Franklin Building <br />Hilo, Hawaii 96720 <br />OFFICE OF THE LEGISLATIVE AUDITOR <br />Telephone: (808) 961-8386 Facsimi/e: (808) 96]-8905 <br />a Foreword <br />a This financial audit report is the result of the audit of the basic financial statements of <br />the County of Hawaii, State of Hawaii (County), for the fiscal year ended <br />June 30, 2008. The audit was conducted by KPMG LLP, certified public accountants. <br />a The audit was performed in accordance with auditing standards generally accepted in <br />the United States of America as set forth by the American Institute of Certified Public <br />Accountants and the standards for financial audits set forth in the U.S. General <br />Accountability Office's Government Auditing Standards. In addition, the audit was <br />governed by the "Specifications" as set forth in Request For Proposal No. 2194 and the <br />a "Scope of Work" as set forth in Contract No. 0756, as issued by our office for the <br />County ofHawai`i. <br />a This report is divided into two sections. Section I, "Management Letter" includes the <br />auditors' findings and recommendations based upon their consideration of the County's <br />internal control and recently issued government accounting pronouncements in <br />connection with their audit of the County's financial statements for the fiscal year <br />ended June 30, 2008. This section also includes specific agencies' responses to the <br />auditors' findings and recommendations that indicates what action has been or will be <br />a taken. <br />Section II, "Comprehensive Annual Financial Report" for the fiscal year ended <br />a June 30, 2008, displays the basic financial statements and schedules of the County, the <br />auditors' report as to the fairness of presentation of the basic financial statements and <br />also includes statistical information. <br />a We wish to express our sincere appreciation for the cooperation and assistance <br />extended by the management and staff of the various departments during the audit. <br />~ C'~~- <br />a Colleen Schrandt <br />Legislative Auditor <br />a County of Hawaii <br />Serving the Fnterests of fhe People of Our Island <br />Hawai `i County is an Equal Opportunity Provider and Employer <br />