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ACcu ItyLLP <br />CERTIFIED PUBLIC ACCOUNTANTS <br />November 14, 2011 <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, 2011. 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 />five major programs are required to be audited for the fiscal year ended June 30, 2011. <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 $10,500 per program <br />and therefore, we are requesting additional professional fees of $21,000 for the two additional programs. <br />The five federal financial assistance programs that are required to be audited are: <br />Program Name and CFDA Number <br />Includes ARRA Expenditures? <br />Section 8 Housing Choice Vouchers (CFDA <br />14.871) <br />No <br />Highway Planning and Construction Cluster (CFDA <br />20.205) <br />Yes <br />Capitalization Grants for Clean Water State <br />Revolving Funds (CFDA 66.458) <br />Yes <br />Yes <br />Capitalization Grants for Drinking Water State <br />Revolving Funds (CFDA 66.468) <br />Assistance to Firefighters Station Construction <br />Grant <br />Yes <br />Thank you for your consideration. If you have any questions regarding this request, please contact Cindy <br />Yee or Donn Nakamura at (808) 531 -3400. <br />Very truly yours, <br />-4.CC� <br />999 BISHOP STREET, SUITE 1900 <br />HONOLULU, HAWAII 96813 <br />TELEPHONE: 808 531 3400 FACSIMILE: 808 531 3433 <br />