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C arbonarol4aer Certified Public Accountants Member: AICPA CPA Associates HSCPA INDEPENDENT AUDITORS' REPORT To the Board of Directors Hawaii Island Humane Society Kailua Kona, Hawaii 96740 -2701 We have audited the accompanying statement of financial position of Hawaii Island Humane Society (a Hawaii non -profit corporation) as of June 30, 2009, and the related statements of activity, functional expenses, changes in net assets and cash flows for the year then ended. These financial statements are the responsibility of Hawaii Island Humane Society's management. Our responsibility is to express an opinion on these financial statements based on our audit. Except as discussed in the following paragraph, we conducted our audit in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion. Due to lack of documentation and lack of internal controls over the cash receipts functions, we were not able to adequately verify that all cash receipts were properly recorded and deposited. Accordingly, it was not practicable for us to extend our audit of such receipts beyond the amounts recorded. In our opinion, except for the effects of such adjustments, if any, as might have been determined to be necessary had the cash receipts functions noted in the preceding paragraph been susceptible to satisfactory audit tests, the financial statements referred to above present fairly, in all material respects, the financial position of Hawaii Island Humane Society as of June 30, 2009, and the changes in its net assets and its cash flows for the year then ended in conformity with accounting principles generally accepted in the United States of America. Our audit was conducted for the purpose of forming an opinion on the basic financial statements taken as a whole. The schedule of county program activity on page 8 is presented for purposes of additional analysis and is not a required part of the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and, in our opinion, is fairly stated in all material respects in relation to the basic financial statements taken as a whole. C P,4 Mountain View, Hawaii October 28, 2009 P.O. Box 4372 • Hilo, Hawaii 96720 • Phone: (808) 968 -1002 Fax: 1 -(866) 728 -6430