HomeMy WebLinkAboutCOM 0623.002 1996-1998 J~w'~• y1 h,.
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DONALD IKEDA i ALAN S. KONISHI
Courtry Clerk ` Urpury County Clerk
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CONSTANCE ~A-KIRI U
OFFICE OF `I"HE COLIJ~;`rY CLERK L~g
slmivr .tuditor
County of Hawaii
Hawaii County Buil,lmg -
25 Aupum Stnrt
Htlo, Hawaii 96720
January 27, 1998
TO: James Y. Arakaki, Chair
And Council Members
FROM: Constance R. Kiriu~f 1 t"C
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 federal requirement for landfill closures. 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
single audit\landfill
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Jane 2 s lass
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Deloitte &
Touche uP
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, 1997 and 1996 and have issued our reports thereon
dated October 27, 1997 and October 25, 1996, 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)(1)(iii)(C) and (D)
related to municipal solid waste landfills operated by the County:
• That [he financial statements of [he County of Hawaii as of June 30, 1997 and 1996 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, 1997 and 1996.
• That the County of Hawaii has not received an adverse opinion, disclaimer of opinion, or other
qualified opinion from Deloitte &Touche LLP, independent certified public accountants, in each of
the fiscal years ended June 30, 1997 and 1996.
Management's assertions are included in the County's letter regarding financial assurance for
municipal solid waste landfills, dated December 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 aforementioped
requirements for the years ended June 30, 1997 and 1996 are fairly stated, in all material respects.
December 31, 1997
DelaltteTouche
Tohmatsu
Irtternational