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HomeMy WebLinkAboutCOM 0580.002 1998-2000 P. O. Box 4150 Telephone 808 531 7286 Honolulu, HI 96812-4150 Fax 808 541 9321 O c m ~ ~O s+. v>-n January 26, 2000 ro ~n 00 ~ m m~ = y -r1 Ms. Constance Kiriu o~~---~ Legislative Auditor ~ ~m County of Hawaii ~ ~ 25 Aupuni Street Hilo, Hawaii 96720 Dear Connie: This letter is to clarify our response to Finance Committee member, Curtis Tyler, regarding his question relating to the composition of the workers' compensation liability amounting to approximately $6.l million at June 30, 1999. The $6.1 million workers' compensation liability at June 30, 1999 is comprised of two components. The more significant component amounting to approximately $5.6 million represents an estimated liability for claims that have been filed during fiscal year 1999 and in previous fiscal years that have not been closed as of June 30, 1999. This estimated liability is based on a case-by-case review of all claims and the application of historical experience to outstanding claims. The remaining portion amounting to approximately $00,000 represents an estimate of claims that have been incurred but not reported. "Phis estimate is based on historical experience. We hope this letter provides clarification on the workers' compensation liability as of June 30, 1999. We would like to again express our appreciation of the opportunity to serve the County of Hawaii. Should you wish to discuss this matter further, please do no hesitate to call me at 541-9332 at your convenience. Cin_ere!y. KPMG LLP Ralph T. Kanetoku Partner RTK:ds Comm. Na ~g 0 02 File No.._ u~ Ref. To: ~ CouNe I L Ref. Date FEB 0 22000 KPMG LLV KVMG LLP_ a U 5 Lmiletl YapJiry paGners~iF, is