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• <br /> CUItLLP <br /> CERTIFIED PUBLIC ACCOUNTANTS <br /> December 19, 2012 <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, 2012. 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, 2012. <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$11,000 per program <br /> and therefore, we are requesting additional professional fees of$22,000 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 Includes ARRA Expenditures? <br /> Highway Planning and Construction Cluster(CFDA <br /> 20.205 Yes <br /> Capitalization Grants for Clean Water State <br /> Revolvin• Funds CFDA 66.458 Yes <br /> Capitalization Grants for Drinking Water State <br /> Revolving Funds1CFDA 66.468) _ Yes <br /> Assistance to Firefighters Station Construction Yes <br /> Grant CFDA 97.115) <br /> Program of Competitive Grants for Worker Training <br /> and Placement in High Growth and Emerging <br /> Industry Sectors (CFDA 17.275) Yes <br /> _ <br /> 999 BISHOP STREET,SurrE 1900 <br /> HONOLULU,HAWAII 96813 <br /> TELEPHONE: 808 531 3400 FACSIMILE:808 531 3433 <br />