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J Yoshimoto Lane Shibata <br /> voF Hq Acting Legislative Auditor <br /> Chair&Presiding Officer �o°• ws,''•, g g <br /> Council District 2 <br /> ►;��' ::\. � Business Address <br /> -...................... 1266 Kamehameha Avenue <br /> � ' Suie A-I <br /> r4tF OF SF' H(lo, Hawaii 96720 <br /> County.ty. of c a£ix i`t <br /> OFFICE OF THE LEGISLATIVE AUDITOR <br /> 25 Aupuni Street * Hilo, Hawai'i 96720 * (808)961-8386 * Fax(808)961-8905 <br /> website: http://hawaiicountv.eov e-mail:publiclao(a�co.hawaii.hi.us <br /> • <br /> DATE: January 22, 2013 <br /> TO: The Honorable J Yoshimoto, Chairperson <br /> and Members of the Hawai'i County Council <br /> FROM: Lane Shibata, Acting Legislative Auditor4 <br /> RE: Single Audit Increase for Two Additional Programs <br /> In an effort to provide transparency, we enclose for your information and review a letter from <br /> external auditor Accuity LLP requesting an increase of$22,000 to Original Contract No. 002904 <br /> (to conduct audits of the accounts and financial transactions of the County of Hawai'i), <br /> pertaining to the single audit of the County's federal financial assistance programs for fiscal year <br /> end June 30, 2012. <br /> In order to receive federal funds, the County is required to undergo a single audit. The Office of <br /> the 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 and expended during that year. For the Fiscal Year 2011-2012, this resulted in <br /> five major federal assistance programs being audited to meet the single audit requirement. The <br /> original contract fee proposal from Accuity LLP is based upon three programs for the fiscal year <br /> ended June 30, 2012, with any additional programs to be billed at $11,000 per program. <br /> Therefore, per the contract terms, Accuity LLP is requesting an additional $22,000 relating to <br /> the two additional programs. <br /> We will be requesting that the Department of Finance draft Supplemental Agreement No. 5 and <br /> certify the $22,000 from the Legislative Auditor's External Audit Miscellaneous Contract <br /> Services, Account No. 010.108.5108.15.115, as sufficient funds were budgeted to cover the <br /> additional contract cost. <br /> Should you have any questions, please don't hesitate to contact me at 961-8494. <br /> Att. <br /> Comm. No, 1(p <br /> Ref.To: FL <br /> Ref. Dote JAN 2 2 2013 <br /> Hawaii County is an Equal Opportunity Provider and Employer <br />