Single Audit of Federal Financial Assistance Programs (2)

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To the Chair and Members of the County Council County of Hawaii December 27, 2011 Page 2 Scope of Audit We performed an audit of the County's basic financial statements and schedule of expenditures of federal awards as of and for the year ended June 30,' 2011, 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 the provisions of OMB Circular A-133. Organization of Report Our report is organized into three sections as follows: Section 1, entitled "Introduction," describes the objectives and scope of our audit and the organization and contents of this report. 2. Section II, entitled "Compliance and Internal Control over Financial Reporting," contains our report on the County's internal control over financial reporting and on compliance and other matters based upon our audit of the County's basic financial statements. 3. Section III, entitled "Compliance and Internal Control over Federal Awards," contains our report on the County's compliance with requirements that could have a direct and material effect on each major program and on the internal control over compliance in accordance with OMB Circular A-133, the County's schedule of expenditures of federal awards, and the schedule of findings and questioned costs. Our report on the basic financial statements of the County as of and for the year ended June 30, 2011 is included under a separate cover. A separate management letter containing our observations regarding the County's internal controls dated December 27, 2011 has also been issued to the County Council. We would like to take this opportunity to express our appreciation to the personnel of the County of Flawai`i for the cooperation and assistance extended to us during our audit. We will be pleased to discuss any questions that you or your associates may have regarding our recommendations. Very truly yours, uArd--