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Association of Local Government Auditors December 12, 2013 Mr. Lane Shibata, Acting Legislative Auditor County of Hawai’i Office of the Legislative Auditor 25 Aupuni Street Hilo, Hawai’I 96720 Dear Mr. Shibata , We have completed a peer review of the Office of the Legislative Auditor, County of Hawai’i for the period July 1, 2009, through June 30, 2012 . In conducting our review, we followed the standards and guidelines contained in the Peer Review Guide published by the Association of Local Government Auditors (ALGA). We reviewed the interna l quality control system of your audit organization and conducted tests in order to determine whether your internal quality control system operated to provide reasonable assurance of compliance with Government Auditing Standards issued by the Comptroller G eneral of the United States. Our procedures included: Reviewing the audit organization’s written policies and procedures. Reviewing audit and nonaudit service engagements and working papers. Reviewing documents related to independence, training, and deve lopment of auditing staff. Interviewing auditing staff to assess their understanding of, and compliance with, relevant quality control policies and procedures. Due to variances in individual performance and judgment, compliance does not imply adherence to standards in every case, but does imply adherence in most situations. Based on the results of our review, it is our opinion that the Office of the Legislative Auditor, County of Hawai’ i ’s internal quality control system was suitably designed and operatin g effectively to provide reasonable assurance of compliance with Government Auditing Standards for audits during the period July 1, 2009, through June 30, 2012 . We have prepared a separate letter offering suggestions to further strengthen your internal qu ality control system. Gary S. Chapman, CIA, CGAP, CFE Mary Jo Emanuel e , CIA, CGFM Senior Auditor Audit Manager City of Tampa, Florida City of Kansas City, Missouri 449 Lewis Hargett Circle , Suite 290 , Lexington, KY 40503 , Phone: (859) 276 - 0686, Fax: (859) 278 - 0507 webmaster @ nasact.org www. algaonline .org