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To the Chair and Members <br />of the County Council <br />County of Hawaii <br />December 24, 2013 <br />Page 2 <br />Scoae of Audit <br />We performed an audit of the County's basic financial statements and schedule of expenditures of federal <br />awards as of and for the year ended June 30, 2013, in accordance with auditing standards generally <br />accepted in the United States of America; the standards applicable to financial audits contained in <br />Government Auditing Standards, issued by the Comptroller General of the United States; and the <br />provisions of OMB Circular A-133. <br />Organization of Report <br />Our report is organized into three sections as follows: <br />1. Section I, entitled "Introduction," describes the objectives and scope of our audit and the organization <br />and contents of this report. <br />2. Section II, entitled "Compliance and Internal Control over Financial Reporting," contains our report <br />on the County's internal control over financial reporting and on compliance and other matters based <br />upon our audit of the County's basic financial statements. <br />3. Section III, entitled "Compliance and Internal Control over Federal Awards," contains our report on <br />the County's compliance for each major program, internal control over compliance and the schedule <br />of expenditures of federal awards required by OMB Circular A-133, the County's schedule of <br />expenditures of federal awards, and the schedule of findings and questioned costs. <br />Our report on the basic financial statements of the County as of and for the year ended June 30, 2013 is <br />included under a separate cover. A separate management letter containing our observations regarding <br />the County's internal controls dated December 24, 2013 has also been issued to the County Council. <br />We would like to take this opportunity to express our appreciation to the personnel of the County of <br />Hawaii for the cooperation and assistance extended to us during our audit. We will be pleased to <br />discuss any questions that you or your associates may have regarding our recommendations. <br />Very truly yours, <br />�� � LLQ <br />