COM 0938.000 2008-2010 - Laserfiche WebLink

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KPMG KPMG LLP PO Box 4150 Honolulu, HI 96812 -4150 March 30, 2010 The Members of the County Council of Hawai`i County of Hawaii Hilo, Hawai`i: We have completed our audit of the basic financial statements of the County of Hawaii, State of Hawaii (the County), as of and for the year ended June 30, 2009. We have also audited the County's compliance with requirements applicable to its major federal financial assistance programs. We submit herein our reports on compliance and on internal control over financial reporting and over federal awards, a schedule of expenditures of federal awards, and a schedule of findings and questioned costs. The audit objectives and scope of the audit were as follows: Audit Objectives 1. To provide opinions on the fair presentation of the County's basic financial statements and the schedule of expenditures of federal awards as of and for the year ended June 30, 2009 in accordance with U.S. generally accepted accounting principles. 2. To consider the County's internal control over financial reporting in order to determine our auditing procedures for the purpose of expressing our opinions on the basic financial statements. 3. To perform tests of the County's compliance with laws, regulations, contracts, and grant agreements that could have a direct and material effect on the determination of financial statement amounts. 4. To consider the County's internal control over compliance with requirements that could have a direct and material effect on a major federal program in order to determine our auditing procedures for the purpose of expressing our opinion on compliance and to test and report on internal control over compliance. 5. To provide an opinion on the County's compliance with applicable laws, regulations, contracts, and grants that could have a direct and material effect on each major program. 6. To report on the status of prior year findings and questioned costs. Scope of Audit We performed an audit of the County's basic financial statements and schedule of expenditures of federal awards as of and for the year ended June 30, 2009, in accordance with auditing standards generally accepted in the United States of America, as adopted by the American Institute of Certified Public Accountants; the standards for financial and compliance audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and the provisions of U.S. Office of Management and Budget (OMB) Circular A -133, Audits of States, Local Governments, and Non - Profit Organizations. KPMG LLP, a U.S. limited liability partnership, is the U.S. member firm of KPMG International, a Swiss cooperative.