COM 0939.000 2008-2010 - Laserfiche WebLink

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KPMG KPMG LLP PO Box 4150 Honolulu, HI 96812 -4150 February 11, 2010 County Council of Hawai` i County of Hawai`i Hilo, Hawaii: Ladies and Gentlemen: We have audited the basic financial statements of the County of Hawai`i, State of Hawai`i (the County), for the year ended June 30, 2009, and have issued our report thereon dated February 11, 2010. We have also audited the County's compliance with requirements applicable to the County's federal financial assistance programs and have issued our report thereon dated March 30, 2010, except for the Schedule of Expenditures of Federal Awards, which is as of February 11, 2010. hi planning and performing our audit of the basic financial statements of the County, in accordance with auditing standards generally accepted in the United States of America, we considered the County's internal control over financial reporting (internal control) as a basis for designing our auditing procedures for the purpose of expressing our opinion on the basic financial statements but not for the purpose of expressing an opinion on the effectiveness of the County's internal control. Accordingly, we do not express an opinion on the effectiveness of the County's internal control. During our audit, we noted certain matters involving internal control and other operational matters that are presented for your consideration. These comments and recommendations, all of which have been discussed with the appropriate members of management, are intended to improve internal control or result in other operating efficiencies. We have also provided a brief summary of the recently issued governmental accounting pronouncements for your consideration. Our audit procedures are designed primarily to enable us to form an opinion on the basic financial statements and, therefore, may not bring to light all weaknesses in policies or procedures that may exist. We aim, however, to use our knowledge of the County's organization gained during our work to make comments and suggestions that we hope will be useful to you. We would be pleased to discuss these comments and recommendations with you at any time. This communication is intended solely for the information and use of the County Council and the County Administration and is not intended to be and should not be used by anyone other than these specified parties. Very truly yours, KPMG LLP is a Delaware limited liability partnership, the U.S. member firm of KPMG International Cooperative 1 "KPMG International "l, a Swiss entity.