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a a a a a a a a a KPMG LLP PO Box 4150 Honolulu, HI 96812-4150 May 27, 2009 County Council of Hawaii County of Hawaii Hilo, Hawaii: Ladies and Gentlemen: We have audited the basic financial statements of the County of Hawaii, State of Hawaii (the County), for the year ended June 30, 2008, and have issued our report thereon dated May 27, 2009. We have also audited the County's compliance with requirements applicable to the County's federal financial assistance programs and have issued our report thereon dated May 27, 2009, except for the Schedule of Expenditures of Federal Awards, which is as of May 27, 2009. In planning and performing our audit of the basic financial statements of the County, in accordance with auditing standards generally accepted in the United States of America, we considered the County's internal control over financial reporting (internal control) as a basis for designing our auditing procedures for the purpose of expressing our opinion on the basic financial statements but not for the purpose of expressing an opinion on the effectiveness of the County's internal control. Accordingly, we do not express an opinion on the effectiveness of the County's internal control. During our audit, we noted certain matters involving internal control and other operational matters that are presented for your consideration. These comments and recommendations, all of which have been discussed with the appropriate members of management, are intended to improve internal control or result in other operating efficiencies. We have also provided a brief summary of the recently issued governmental accounting pronouncements for your consideration. Our audit procedures are designed primarily to enable us to form an opinion on the basic financial statements and, therefore, may not bring to light all weaknesses in policies or procedures that may exist. We aim, however, to use our knowledge of the County's organization gained during our work to make comments and suggestions that we hope will be useful to you. We would be pleased to discuss these comments and recommendations with you at any time. This communication is intended solely for the information and use of the County Council and the County Administration and is not intended to be and should not be used by anyone other than these specified parties. Very truly yours, ~l'~G LLB KPMG LLP, a US. limitetl liability partnership, is the LLS. member firm of KPMG International, a Swiss cooperative.