COM 0021.000 1996-1998 - Laserfiche WebLink

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Deloitte & Touche «P Suite 1200 Telephone:18081543-0700 1132 Bishop Street Facsimile: (808) 526-0225 Honolulu, Hawaii 96813-2870 INDEPENDENT AUDITORS' REPORT ON THE INTERNAL CONTROL STRUCTURE BASED ON THE AUDIT OF THE FINANCIAL STATEMENTS To the Members of the County Council of Hawaii County of Hawaii Hilo, Hawaii We have audited the general purpose financial stazements of the County of Hawaii, State of Hawaii, for the yeaz ended June 30, 1996, and have issued our report thereon dated October 25, 1996. We conducted our audit in accordance with generally accepted auditing standards and Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the general purpose financial statements are free of material misstatement. The management of the County is responsible for establishing and maintaining the intemal control structure. In fulfdling this responsibility, estimates and judgments by management are required to assess the expected benefits and related costs of intemal control structure policies and procedures. The objectives of an intemal control structure are to provide management with reasonable, but not absolute, assurance that assets aze safeguazded against loss from unauthorized use or disposition, and that transactions are executed in accordance with management's authorization and recorded properly to permit the preparation of general purpose financial statements in accordance with generally accepted accounting principles. Because of inherent limitations in any internal control structure, errors or irregularities may nevertheless occur and not be detected. Also, projection of any evaluation of the structure to future periods is subject to the risk that procedures may become inadequate because of changes in conditions or that the effectiveness of the design and operation of policies and procedures may deteriorate. In planning and performing our audit of the general purpose financial statements of the County for the year ended June 30, 1996, we obtained an understanding of the intemal control structure. With respect to the internal control stmcture, we obtained an understanding of the design of relevant policies and procedures and whether they have been placed in operation, and we assessed control risk in order to determine our auditing procedures for the purpose of expressing our opinion on the general purpose financial statements and not to provide an opinion on the internal control structure. Accordingly, we do not express such an opinion. DeloitteTouche Tohmatsu International -1-