COM 0799.000 2008-2010 - Laserfiche WebLink

Home

March 17, 2010 PRIVATE & CONFIDENTIAL Ms. Colleen Schrandt Legislative Auditor County of Hawaii 1266 Kamehameha Avenue, Suite 1 A Hilo, Hawaii 96720 Dear Ms. Schrandt: KPMG LLP Telephone 808 540 2800 PO Box 4150 Fax 808 356 1522 Honolulu, HI 96 81 2 -41 50 Internet wwwus.kpmg.com This letter serves to inform you of a significant change in the scope of our professional services pertaining to the single audit of the County of Hawaii's federal financial assistance programs as of and for the fiscal year ending June 30, 2009. The increase in scope is due to the unanticipated increase in the number of major federal financial assistance programs required to be audited as specified by OMB Circular A -133, Audits of States, Local Governments, and Non- Profit Organizations. When planning our audit and at the time we executed the contract, we anticipated that the number of federal financial assistance programs required to be audited would be consistent with prior years. Two federal financial assistance programs were audited in both of the fiscal years ended June 30, 2005 and 2004. For the fiscal years ended June 30, 2008, 2007, and 2006, three, three, and eight federal financial assistance programs were audited, respectively. Additional fees were obtained in each of these three fiscal years. For the fiscal year ended June 30, 2009, there are five federal financial assistance programs that are required to be audited. The determination of how many and which federal financial assistance programs are based solely on the criteria set forth by OMB Circular A -133. Please see the attachment for a list of the five federal financial assistance programs that are required to be audited and the hours expected to be incurred for each program. KPMG LLP, a U S limited liability partnership, is the U S member firm of KPMG International, a Swiss cooperative