2013-COH - Single Audit of Federal Financial Assistance Programs

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A Ccuit LLP CERTIFIED PUBLIC ACCOUNTANTS Report of Independent Auditors on Compliance for Each Major Program, Internal Control Over Compliance and the Schedule of Expenditures of Federal Awards Required by OMB Circular A-133 To the Chair and Members of the County Council County of Hawaii Resort on Comaliance for Each Maior Federal Proaram We have audited the County of Hawaii, State of Hawaii's (the "County") compliance with the types of compliance requirements described in the OMB CircularA-133 Compliance Supplement that could have a direct and material effect on each of the County's major federal programs for the year ended June 30, 2013. The County's major federal programs are identified in the summary of auditors' results section of the accompanying schedule of findings and questioned costs. Management's Responsibility Management is responsible for compliance with the requirements of laws, regulations, contracts, and grants applicable to its federal programs. Auditors' Responsibility Our responsibility is to express an opinion on compliance for each of the County's major federal programs based on our audit of the types of compliance requirements referred to above. We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and OMB Circular A-133, Audits of States, Local Governments, and Non -Profit Organizations. Those standards and OMB Circular A-133 require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program occurred. An audit includes examining, on a test basis, evidence about the County's compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion on compliance for each major federal program. However, our audit does not provide a legal determination of the County's compliance. Opinion on Each Major Federal Program In our opinion, the County complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on each of its major federal programs for the year ended June 30, 2013. 339 BISHOP STREET, SUITE 1900 an independent member of HONOLULU, HAWAII 90813 BAKER T I L LY TELEPHONE: 808 5313400 FAC SIMILE : 808 5313433 INTERNATIONAL