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Colleen Schrandt Legislative Auditor Alading Address: Hawaii County Building 25 Aupuni Street Hilo, Hawaii 96720 Date: To: From: RE: Jounf r of itt ai`i OFFICE OF THE LEGISLATIVE AUDITOR Telephone: (808) 961 -8386 Facsimile: (808) 961 -8905 January 12, 2012 Dominic Yagong, Chairperson And Members of the County Council Colleen Schrandt, Legislative Auditor0(9) Business Address: 1266 Kamehameha Avenue Ironworks Building. Room :1 -I Hilo, Ilawai'z 96720 d CD t`;: CZ cD t,) -C •CD t--- y ;i N O. -- Additional Program Fees per Contract Terms for Single Audit for Fiscal Year Ended June 30, 2011 In an effort to provide transparency, we enclose for your information and review a letter from external auditor Accuity LLP requesting an increase of $21,000 to Contract No. 002904 (to conduct audits of the accounts and financial transactions of the County of Ilawai'i), pertaining to the single audit of the County's federal financial assistance programs for fiscal year ended June 30, 2011. In order to receive federal funds, the County is required to undergo a single audit. Office of the Management and Budget (OMB) Circular A -133 establishes specific requirements and thresholds for the single audit and the number of programs required to be included in the single audit. Therefore, the number of programs required to be included in the single audit changes each year based upon the application of OMB requirements and thresholds and the amount of federal funds received and expended during that year. For fiscal year 2010-2011, this resulted in five major federal assistance programs being audited to meet the OMB single audit requirements. The original contract fee proposal from Accuity LLP was based upon three programs for the fiscal year ended June 30, 2011, with any additional programs to be billed at $10.500 per program. Therefore, per the contract terms, Accuity LLP is requesting an additional $21.000 relating to the two additional programs. As sufficient funds were budgeted to cover the additional contract cost, we will be requesting that the Department of Finance certify the $21,000 from the Legislative Auditor's External Audit Miscellaneous Contract Services, Account No. 010.108.5 08.15.1 15. Should you have any questions, please don't hesitate to contact me. Att. cc w/o attachments: Cindy Yee, Accuity LLP Department of Finance CS /lhs Serving the Interests of the People of Our island Hawaii County is an Equal Opportunity Provider and Employer Comm. No. Ref. To: MI Ref. Date