Single Audit Report - Final 2013

Home

ACcuityLP CERTIFIED PUBLIC ACCOUNTANTS December 24, 2013 To the Chair and Members of the County Council County of Hawaii We have completed our audit of the basic financial statements of the County of Hawaii, State of Hawaii (the "County"), as of and for the year ended June 30, 2013. Our report containing our opinion on those basic financial statements is included in the County's Comprehensive Annual Financial Report. We have also audited the County's compliance with requirements applicable to its major federal financial assistance programs. We submit herein our reports on compliance and on internal control over financial reporting and over federal awards, the County's schedule of expenditures of federal awards, and the schedule of findings and questioned costs. The audit objectives and scope of the audit were as follows: Audit Objectives 1. To provide opinions on the fair presentation of the County's basic financial statements and the schedule of expenditures of federal awards as of and for the year ended June 30, 2013 in accordance with accounting principles generally accepted in the United States of America. 2. To consider the County's internal control over financial reporting in order to design our auditing procedures for the purpose of expressing our opinions on the financial statements. 3. To perform tests of the County's compliance with certain provisions of laws, regulations, contracts, and grant agreements that could have a direct and material effect on the determination of financial statement amounts. 4. To consider the County's internal control over compliance for each major federal program in order to determine our auditing procedures for the purpose of expressing our opinion on compliance, to test and report on internal control over compliance and report on the schedule of expenditures of federal awards required by U.S. Office of Management and Budget ("OMB") Circular A-133, Audits of States, Local Governments, and Non -Profit Organizations. 5. To provide an opinion on the County's compliance with the requirements of laws, regulations, contracts, and grants that could have a direct and material effect on each major program. 6. To report on the status of prior year findings and questioned costs. 999 BisHOP STREET, SUITE 1900 an independent member of HONOLULU, HAWAII 96813 BAKE R T '11 LY TELEPHONE: 808 5313400 FACSIMILE: 808 5313433 INTERNATIONAL