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40J NSY • OF Nye i <br /> Colleen M. Schrandt <br /> Legislative Auditor <br /> g <br /> ' <br /> T F • OF . HP JI <br /> Mailing Address: Business Address: <br /> Hawai `i County Building ( � 1266 Kamehameha Avenue <br /> 25 Aupuni Street �0 �] lt1t Y Ironworks Building, Room A -1 <br /> Hilo, Hawaii 96720 �" Hilo, Hawaii 96720 <br /> OFFICE OF THE LEGISLATIVE AUDITOR <br /> Telephone: (808) 961 -8386 Facsimile: (808) 961 -8905 <br /> Date: December 6, 2010 <br /> J <br /> C <br /> To: Dominic Yagong, Chairman ` <br /> And Members of the County Council <br /> From: Colleen Schrandt /0 0 <br /> Legislative Auditor <br /> Enclosed for your information and review is a letter from external auditor Accuity LLP <br /> requesting an increase of $50,000 to Contract No. 002904 (to conduct audits of the accounts and <br /> financial transactions of the County of Hawai`i), pertaining to the single audit of the County's <br /> federal financial assistance programs for fiscal year end June 30, 2010. <br /> In order to receive federal funds, the County is required to undergo a single audit. The Office of <br /> Management and Budget (OMB) Circular A -133 establishes specific requirements and <br /> thresholds for the single audit and the number of programs required to be included in the single <br /> audit. Therefore, the number of programs required to be included in the single audit changes <br /> each year based upon application of the requirements and thresholds and the amount of federal <br /> funds received during that year. For the Fiscal Year 2009 -2010, this resulted in eight major <br /> federal assistance programs being audited to meet the single audit requirement. The original <br /> contract fee proposal from Accuity LLP is based upon three programs for the fiscal year ended <br /> June 30, 2010, with any additional programs to be billed at $10,000 per program. This request is <br /> for five additional programs for a total of $50,000. <br /> Upon approval, we will request that the Department of Finance certify the $50,000 from the <br /> Legislative Auditor's External Audit Miscellaneous Contract Services, Account No. <br /> 010.108.5108.15.115, as sufficient funds were budgeted to cover the additional contract cost. <br /> Should you have any questions, please contact Colleen Schrandt, Legislative Auditor. <br /> Att. <br /> Ref. To: <br /> Re f. Date DEU 0 Z 20t1t <br /> Serving the Interests of the People of Our Island <br /> Hawaii County is an Equal Opportunity Provider and Employer <br />