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The Members of the <br /> County Council of Hawai`i <br /> County of Hawai`i <br /> Hilo, Hawaii <br /> March 30, 2010 <br /> Page 2 <br /> Organization of Report <br /> Our report is organized into three sections as follows: <br /> 1. Section I, entitled "Introduction," describes the objectives and scope of our audit and the <br /> organization and contents of this report. <br /> 2. Section II, entitled "Compliance and Internal Control over Financial Reporting," contains our report <br /> on the County's internal control over financial reporting and on compliance and other matters based <br /> upon our audit of the County's basic financial statements. <br /> 3. Section III, entitled "Compliance and Internal Control over Federal Awards," contains our report on <br /> the County's compliance with requirements applicable to each of its major programs and on the <br /> internal control over compliance in accordance with OMB Circular A -133, a schedule of <br /> expenditures of federal awards, and a schedule of findings and questioned costs. <br /> Our report on the basic financial statements of the County as of and for the year ended June 30, 2009 is <br /> included under a separate cover. A separate management letter containing our observations regarding the <br /> County's internal controls dated February 11, 2010 has also been issued to the County Council. <br /> We would like to take this opportunity to express our appreciation to the personnel of the County of <br /> Hawai`i for the cooperation and assistance extended to us during our audit. We will be pleased to discuss <br /> any questions that you or your associates may have regarding our recommendations. <br /> Very truly yours, <br /> i<I>lt1G.. LCP <br />