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COUNTY OF HAWAII <br />RESOLUTION NO. 319 10 <br />STATE OF HAWAII <br />A RESOLUTION TRANSFERRING/APPROPRIATING AN APPROPRIATION OUT <br />AND FROM THE DESIGNATED FI'VU ACC'OUNT(S) AND CREDITING: SAME TO A <br />DESIGNATED FEND ACCOL'NT(S). <br />WHEREAS, Section 10 -13. Post-audit. Article N. Financial Procedures. of the Count, <br />Charter. Count of Flawai'i. requires the Cou Council to provide at least once every %ear for <br />an independent audit of the accounts and other evidences of financial transactions of the county <br />and of every county agency and executive agency: and <br />WHEREAS, in order to comply with the foregoing requirements of the County ('Barter. <br />the Request for Proposal No. 219.4. Contract No 000756 dated June 30. 2006. was awarded to <br />KPNIG LI.P for the fiscal years 2006. 2007. 2008. and 2009: and <br />WHEREAS, a letter from IKPMG LLP to the Legislative Auditor dated <br />September 18. 2008 informed of an additional .$7.0011 in contract fees fur fiscal ,ear 200') for <br />perlbrming additional procedures relating to the implementation of Governmental Accounting <br />Standards Board (GASB) Statement No. 45. :Iccuanun,g and Finmirml Reporting by Engt /greys <br />/or l'ustrmpint mein Brno /il., Other Than Pension: and <br />WHEREAS, Supplemental Agreement Nu. 4 to Contract No 000756 was approâ– cd be <br />the Council and funds certified for S7.000 from the Clerk- Council Services OCT. Miscellaneous <br />Contract Services account on October 27, 2008: and <br />WHEREAS, Resolution No. 278 -09 appro, ed the transfer of encumbered finds of <br />$217.000 for the Independent External Auditor Contract No 000756 in Fiscal Year 2008 -2009 <br />from the Clerk - Council's account to the Legistati c Auditor's account on January 6. 2010, and <br />WHEREAS, the Legislative ..Auditor wishes to transfer the additional encumbered funds <br />of $7.000 for the Independent External Auclitor Contract No. 000756 in Fiscal Year 2008 -2009 <br />from the Clerk- Council's account to the Legislative Auditors account: now. thcrclorc. <br />