HomeMy WebLinkAboutCOM 0139.001 1996-1998 40JMtY O/ Y1ti
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DONALD IK£DA r ~ yy":\~ CONST.4NCE R. K1RIU
County-Clerk ~ r' n r h ?'!"Ijegisfafrre Audiiw
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OFFICE OF `THE COU,~`I"Y' CLERK CCU,'; `
~„w„tY of H,w,;; COUNTY GF HAWAII
Hau+aii Canty Building
25 Aupuni $trttt
Hila, Hawaii 9G720
Apri19, 1997
TO: James Y. Arakaki, Chair
and Council Members
FROM: Constance R. Kiri~i a
Legislative Auditor
RE: Letter Report in Compliance with 40 CFR Part 258,
Section 258.70(f)(1)(ii) and Section 258.70(f)(1)(iii)(C) and (D)
Pursuant to the amended external audit contract with Deloitte & Touche LLP, the attached
letter report is submitted for your information.
As you may remember, this report is a recent federal requirement for landfill closures and
necessitated an amendment to the County's audit contract. A copy of the report has been
transmitted to Finance Director Harry Takahashi who will include it in the appropriate
compliance documents.
If you have any questions, please feel free to contact me.
Attachment
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APR 1 4 1997,
Deloitte &
Touche «P
Suite 1200 Telephone: (808) 543-0700
~ 1132 Bishop Street Facsimile. (808) 526-0225
Honolulu, Hawaii 96813-2870
INDEPENDENT ACCOUNTANTS' REPORT
County of Hawaii
25 Aupuni Street
Hilo, Hawaii 96720-4252
We have audited the general purpose financial statements of the County of Hawaii, State of Hawaii
(County) as of and for the years ended June 30, 1996 and 1995 and have issued our reports thereon
dated October 25, 1996 and October 27, 1995, respectively.
We have examined management's assertions about the County's compliance with the following
requirements of 40 CFR Part 258, Section 258.70(f)(1)(ii) and Section 258.70(f)(I)(iii)(C) and (D)
related to municipal solid waste landfills operated by the County:
• That the financial statements of the County of Hawaii as of June 30, 1996 and 1995 were prepared
in conformity with generally accepted accounting principles for governments, and that they have
been audited by Deloitte &Touche LLP, independent certified public accountants.
• That the County of Hawaii has not operated at a deficit equal to five percent or more of total annual
revenue in each of the fiscal years ended June 30, 1996 and 1995.
• That the County of Hawaii has not received an adverse opinion, disclaimer of opinion, or other
qualified opinion from Deloitte &Touche [.[,P, independent certified public accountants, in each of
the fiscal years ended June 30, 1996 and 1995.
Management's assertions are included in the County's letter regarding financial assurance for
municipal solid waste landfills, dated March 31, 1997. Management is responsible for the County's
compliance with those requirements. Our responsibility is to express an opinion on management's
assertions about the County's compliance based on our examination.
Our examination was made in accordance with standards established by the American Institute of
Certified Public Accountants and, accordingly, included examining, on a test basis, evidence about the
County's compliance with those requirements and performing such other procedures as we considered
necessary in the circumstances. We believe that our examination provides a reasonable basis for our
opinion. Our examination does not provide a legal determination on the County's compliance with
specified requirements.
In our opinion, management's assertions that the County complied with the aforementioned
re%q~uirements for the years ended June 30, 1996 and 1995 are fairly stated, in all material respects.
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LLp
March 31, 1997
DeloitteTouche
Tohmatsu
International