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County of Hawaii <br />State of Hawaii <br />Index <br />June 30, 2013 <br />Page(s) <br />Introduction <br />AuditObjectives............................................................................................................................................ <br />1 <br />Scopeof Audit...............................................................................................................................................2 <br />Organizationof Report.................................................................................................................................. <br />2 <br />Compliance and Internal Control over Financial Reporting <br />Report of Independent Auditors on Internal Control Over Financial Reporting <br />and on Compliance and Other Matters Based on an Audit of Financial Statements <br />Performed in Accordance with Government Auditing Standards <br />Compliance and Internal Control over Federal Awards <br />Report of Independent Auditors on Compliance for Each Major Program, <br />Internal Control Over Compliance and the Schedule of Expenditures of <br />Federal Awards Required by OMB Circular A-133 <br />Schedule of Expenditures of Federal Awards......................................................................................... <br />8-18 <br />Notes to Schedule of Expenditures of Federal Awards.............................................................................. <br />19 <br />Schedule of Findings and Questioned Costs........................................................................................ <br />20-25 <br />Corrective Action Plan <br />