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ACcu I LLP <br /> CERTIFIED PUBLIC ACCOUNTANTS <br /> January 7, 2014 <br /> Mr. Lane Shibata <br /> Acting Legislative Auditor <br /> County of Hawaii <br /> 1266 Kamehameha Avenue, Suite A-8 <br /> Hilo, HI 96720 <br /> Dear Mr. Shibata: <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, 2013. 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, 2013. <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 $11,500 per program <br /> and therefore, we are requesting additional professional fees of$23,000 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 1 Includes ARRA Expenditures? <br /> Community Development Block Grants/Entitlement I No <br /> Grants(CFDA 14.228) <br /> WIA Cluster(CFDAs 17.258, 17.259, and 17.278) No <br /> Highway Planning and Construction Cluster(CFDA <br /> 20.205) Yes <br /> Capitalization Grants for Clean Water State <br /> Revolving Funds (CFDA 66.458) No <br /> Capitalization Grants for Drinking Water State <br /> Revolving Funds(CFDA 66.468) 1 Yes <br /> �deoendent member of 999 BISHOP STREET,SUITE 1900 <br /> BAKER TILLY HONOLULU,HAWAII 96813 <br /> INTERNATIONAL TELEPHONE:808 531 3400 FACSIMILE:808 531 3433 <br />