HomeMy WebLinkAboutCOM 0713.000 2022-2024County Auditor
County of Hawai'i
Office of the County Auditor
Ph 808.961.8386
January 29, 2024
Honorable Heather Kimball, Council Chair and
Members of the Hawai'i County Council
Hawai'i County Council
25 Aupuni Street
Hilo, Hawai'i 96720
County of Hawai'i
Office of the County Auditor
120 Pauahi St., 309
Hilo, HI 96720
F 808.961.8905
RE: Status Update for the Annual Comprehensive Financial Report for the County
Hawai'i FY 2022-2023
Aloha Chair Kimball and Council Members:
We would like to bring to your immediate attention the attached letter dated January 19,
2024, as prepared by Plante & Moran, PLLC. This firm has been contracted to conduct
the audit of accounts and other evidences of financial transactions for the County of
Hawai'i FY22-23. The initial deadline for this audit has been exceeded. Plante & Moran,
PLLC, has communicated challenges regarding the remaining timeframes associated
with deliverables. The external auditor is actively working with the Department of Finance
to establish a revised timeframe for the completion of its work.
If you have any questions please contact me at (808) 961-8386.
With Aloha,
* J44�
Tyler J. Benner
County Auditor
Enclosures
cc. Deanna Sako, Managing Director
Diane Nakagawa, Finance Director
Comm. Pao.
Ref. To: ---
Hawaii County is an Equal Opportunity Provider andEmploy*ef. Date JAN 2 9 2024
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Tothe Honorable Mayor and Members ofthe County Council
County of Hawaii
25 Aupuni Street
Re: June 30, 2023 Year End Audit
P�aoke & MoranPLLC
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Detroit, w/48c26'/90m
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Fax: om,496.ron/
VVeare still inthe process ofcompleting the County ofHawai'is annual external financial statement audit.
The terms of the letter of engagement dated May 26. 2023 and signed by Mc Tyler Banner, included o
paragraph regarding timing ofservices.
The language within that paragraph included the following statement: We anticipate that our audit work will
end during December, 2023and that our report will boissued byDecember 23, 2023, This schedule io
contingent upon our ability to obtain sufficient appropriate information from your staff
The County staff and management has been very cooperative during the audit process: however, due to
delays in receiving a complete trial balance on the modified / full accrual basis, Plante Moran was not able
to complete all of the required audit procedures necessary to render an opinion and complete the audit
before December 31, 2023. We continue to make progress on the audit and the County's staff is promptly
responding to our questions and requests; howover, our personnel resources that were dedicated to the
County's engagement in November and December were reassigned and are no longer available. We are
continuously working internally to identify additional neeouno*o. We will continue to push forward toward
completion of the County'n audit, but we may not have the resources to complete the remaining audit
procedures required to issue our opinion by February 15, 2024. We suggest the County communicate this
delay toall pertinent stakeholders.
Very truly yours,
Plante & Moran, PLLC
V &"47
William Brickey
Partner
Brian Camiller
Partner