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1 AN! C U I tyLLP <br /> CERTIFIED PUBLIC ACCOUNTANTS <br /> November 9, 2010 <br /> Ms. Colleen Schrandt <br /> Legislative Auditor <br /> County of Hawaii <br /> 1266 Kamehameha Avenue, Suite A -1 <br /> Hilo, HI 96720 <br /> Dear Ms. Schrandt: <br /> Due to the uncertainty of the number of federally funded programs that would be required to be audited <br /> as major programs under OMB Circular A -133, Audits of States, Local Governments, and Non - Profit <br /> Organizations, the Request for Proposal No. 2614 requested that the cost proposal for the single audit of <br /> the County of Hawaii's federal financial assistance programs be based on the assumption of a minimum <br /> of three major programs. Our cost proposal was based on auditing three major programs for the fiscal <br /> year ended June 30, 2010. However, upon receiving the County of Hawaii's schedule of expenditures of <br /> federal awards and performing the necessary risk assessment of the programs, we have determined that <br /> eight major programs are required to be audited for the fiscal year ended June 30, 2010. <br /> We are kindly submitting our request for additional audit fees due to a significant change in the scope in <br /> the number of federally funded programs that are required to be audited. As stated in our proposal, we <br /> estimated that the cost of auditing each major program in excess of three would be $10,000 per program <br /> and therefore, we are requesting additional professional fees of $50,000 for the five additional programs. <br /> The eight federal financial assistance programs that are required to be audited are: <br /> Program Name and CFDA Number Includes ARRA Expenditures? <br /> Community Development Block Grants /State's <br /> Program and Non - Entitlement Grants (CFDAs <br /> 14.228 and 14.255) Yes <br /> Section 8 Housing Choice Vouchers (CFDA <br /> 14.871 ) No <br /> Workforce Investment Act Cluster (CFDAs 17.258, <br /> 17.259, and 17.260 ) Yes <br /> Highway Planning and Construction Cluster (CFDA <br /> 20.205 ) Yes <br /> Federal Transit — Capital Investment Grants (CFDA <br /> 20.500 ) No <br /> Formula Grants for Other Than Urbanized Areas <br /> CFDA 20.509 Yes <br /> Capitalization Grants for Clean Water State <br /> Revolving Funds CFDA 66.458 Yes <br /> Capitalization Grants for Drinking Water State <br /> Revolving Funds CFDA 66.468 Yes <br /> 999 BISHOP STREET, Surn 1900 <br /> HONOLULU, HAWAII 96813 <br /> TELEPHONE: 808 5313400 FACSIMILE: 808 5313433 <br />