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140 <br />County of Hawar <br />State of Hawaii <br />Index <br />June 30, 2011 <br />Page(s) <br />Introduction <br />Audit Objectives 1 <br />Scope of Audit 2 <br />Organization of Report 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 with Requirements That Could <br />Have a Direct and Material Effect on Each Major Program and on Internal Control <br />Over Compliance in Accordance with OMB Circular A-133 <br />Schedule of Expenditures of Federal Awards 7-17 <br />Notes to Schedule of Expenditures of Federal Awards 18-19 <br />Schedule of Findings and Questioned Costs 20-27 <br />Corrective Action Plan <br />