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HomeMy WebLinkAboutCOM 0496.002 2006-2008 CASEYJARMAN ~1T.o. N~ KENNETH G. GooDENOw COLIK(J~ CjeYk •'~1~ Deputy Courr77~ Clerk COLLEENSCHRANDT Legi.ela~ice .1 udilor e~~'~` Mailing Address- os•M~~~ Business.-Iddre ss: (Former County Buildiny,J 333 KT[auea :I venue, Second P(unr Aupuni S[reev Hen Franklin Building Vila, Hawaii I6 X30 Milo. Hawai7 96'20 County of Hawai 'r Office of the County Clerk Telephone: BOH/ 961-825 Facsimile- BOS/ 961-H912 Date: September 20, 2007 To: Pete Hoffmann, Chairperson And Members of the County Council From: Colleen Schrandt ` - Legislative Auditor Enclosed for your information and review is a letter from KPMG LLC requesting an increase of not more than $10,000 in additional funding to Contract No. 000756 (Conduct Audits of the Accounts and Financial Transactions of the County of Hawai`i), as there has been a change in the scope of their services for additional agreed upon procedures pertaining to the Wireless Enhanced 91 1 Fund. The Hawaii County Police Department received a written communication from the Wireless Enhanced 911 Board (Board) requiring a review of departmental procedures relating to purchases of various Public Safety Answering Point (PSAP) hardware, software and services in providing Wireless 91l capability to our County. 1•he purpose of this review is to provide the following assurances to the Board: l . The PSAP hardware, software and services were procured in accordance with County procurement policy. 2. The hardware and software are properly identified as an active part of the PSAP inventory. In addition, the communication from the Board mentions that the County will receive reimbursement for the incremental cost of the additional procedures, or any portion thereof, that specifically relates to the items listed above. Should you have any questions, please contact me or Lane Shibata, Audit Analyst. Atts. Comm. No. ~ ~ ~ • ~ Ref. To: C. Ref. irate P 2 200 Serving the /nreres(s oj~he People oJOur /stand Hawaii County ie an Egual Oppor(unity Provider and Ernplover IF LINDA LINGLE / ~=Zy ROSS K 5AIT0 06MIINp1 9 i Y ^ ^ Ca•np~'c4ar +4~ ~ NgIRFNINF N. T.IOMA90N t~~~~ Oep~. ty CimMrolin~ 4 ~h,M STATE OF HAWAII WIRELESS ENHANCED 911 BOARD Iuh,~ 15.2007 Ms. I:ay' Oshiro c-'o Police Dcpanment, raw~rv c.t T (arvaii ±a9lCapiolani Street Hilo, FIawaii 967?t?-3945 Dear :t1s. Oshiro= The purpose of this letter is to enlist your help to satisty the 11'irclcs Enhanced 9] 1 Board s fidueiary responsibilitias as overseers of the Wixelesc Enhanced yI 1 Fund. As recipients of reimbursements for various PSAP hardware, software, and service puzettasr~s to provide wireless E 911 capability to yoltr county, we arc required to audit the disbursements the Board has autharizccl to y owr county to provide assurances that 1. T1rc hardware, svftware, and services were procured accozdir,g to your c,utnty°s procttrement policy. 2. The hardware and sohwarc is properly irdencified as an active part cfthe PS_1P inventory. In order to facility+e this process, we are regt.teating that as a pv-t of your annual cnurny independent audit, you request art "additional agreed upvtt procedure" from the independent auditorto Ittocide us with the neressary assurance as listed above. the Board is also prepared to reimburse your eaanty for the inuxenaental cost of thi audit or ary portion thereof, spcciiiaally related to the items listed above. Please also he advised iliat any unsatisfactory result cmanatin~ &arn the audit must be corrected before future reimbursements will be authorized. ]f thc~e are aoy yuestlans, please do no! hesitl.e to r_till me at 803.943-9:i4~ or tLuotlth email at pkahue!a~akimekatech.com. Mahaln for your help. Sincerely, p r~ty.,~--.~ Philip ahue, E?cecrativc Director R'ireless Enhanced 911 Board i 600 Kapiolari Blvd.. Suite 530 Hon+ilulu,ll[ 96514 LnAr-[~~ KPMG LLP Telephone SO8 631 7286 PO Box 4150 Fax SO8 541 9321 Honolulu, HI 96fl12-41 W Inteiner www us kpmg com September 13, 2007 PRIVATE Ms. Colleen Schrandt Legislative Auditor County of Hawaii Hawaii County Building 25 Aupuni Street I~lilo, Hawaii 96720 Dear Ms. SchrandC This letter will confirm our understanding of the terms of our engagement to report upon our examination of your assertion that the County of Hawaii (the County) was in compliance with the letter from the State of Hawaii Wireless Enhanced 9] I Board, dated July 78, 2007, requiring that County to ensure that (1) the hardware, software, and services procured with disbursements from the Wireless Enhanced 911 Fund were done so in accordance with the County's procurement policy, and (2) are properly identified as an active part of the Public Safety Answering Poinl inventory durng the year ended .lure 30, 2007. The following paragraphs describe the objectives of our engagement and the nature and limitations of the services we will provide. We will conduct the examination in accordance with standards established by the American Institute of Certified Public Accountants with the objective of expressing an opinion as to whether the hardware, software, and services procured with disbursements from the Wireless Enhanced 91 I Fund were in compliance with the letter from the State of Hawaii Wireless Enhanced 911 Board, dated July 18, 2007. Accordingly, we will perform such procedures as we consider necessary in the circumstances to provide a reasonable basis for our opinion. Our report will be addressed to the Legislative Auditor of the County. The County agrees that all records, documentation, and information we request in connection with our examination will be made available to us, that all material information relevant to its assertion will be disclosed to us, and that we will have the full cooperation of the County's personnel. At the conclusion of the engagement, management agrees to supply us with a representation letter that, among other things, will confirm management's responsibility for the presentation of the assertion, and that all records, documentation, and information relevant to the assertion have been made available to us. The written representations, specitic inquiries of management, and the results of our other examination procedures comprise the evidential matter we will rely upon in forming our opinion on the assertion. Because of the importance of managements representations to the effective performance of our services, the County will KPId~. I I P s u b I~nw~oi L.,LAnv p~~~~~'"~sM1q~, is mo ll ti • ~,r Page 2 Ms. Colleen Schrandt County of Hawaii September 13, 2007 release KPMG L.I,P (KPMG) and its personnel from any claims, liabilities, costs and expenses relating to our services under this letter attributable to any misrepresentations in the representation letter referred to above. The work papers for this engagement are the property of KPMG. In the event KPMG is required pursuant to subpoena or other legal process to produce its documents relating to engagements for the County in judicial or administrative proceedings to which KPMG is not a party, the County shall reimburse KPMG at its standard rates for its professional time and expense, including reasonable attorney's fees, incurred in responding to such requests. We understand that our report will not be used, nor will we be referred to as auditors or attesters of die assertion, in any document offering securities for sale. If, during the performance of our attestation procedures, circumstances arise which make it necessary to withdraw from the engagement, we will communicate to you our reasons for withdrawal. Other matters This letter shall serve as the County's authorization For the use of e-mail and other electronic methods to transmit and receive information, including confidential information, between KPMG and the County and between KPMG and outside specialists or other entities engaged by either KPMG or the County. The County acknowledges that e-mail travels over the public Internet, which is not a secure means of communication and, thus, confidentiality of the transmitted information could be compromised through no fault of KPMG. KPMG will employ commercially reasonable efforts and take appropriate precautions to protect the privacy and confidentiality of transmitted information. As a licensed certited public accounting firm KPMG is bound by, and in the performance of its obligations hereunder shall comply with, AICPA Rule 301 and similar rules and regulations adopted by the boards of accountancy of the various states regarding confidential treatment of client information. Further, for purposes of the services described in this letter only, the County hereby grants to KPMG a limited, revocable, non-exclusive, non-transferable, paid-up and royalty-free license, without right of sublicense, to use all names, logos, trademarks and service marks of the County solely for presentations or reports to the County or for internal KPMG presentations and Intranet sites. KPMG is a limited liability partnership comprising both certited public accountants and certain principals who are not licensed as certified public accountants. Such principals may participate in the engagements to provide the services described in this letter. Page 3 Ms. Colleen Schrandt County of llawaii September 13, 2007 Based upon our discussions with and representations of management we estimate that fees for these services will not exceed $10,000. This estimate is based on the level of expertise of the individuals who will perform the services. fn addition, expenses are billed for reimbursement as incurred. Circumstances encountered during the performance of these services that warrant additional time or expense could cause us to be unable to deliver the services within the above estimates. We will endeavor to notify you of any such circumstances as they are assessed. Where KPMG is reimbursed for expenses, it is KPMG's policy to bill clients the amount incurred at the time the good or service is purchased. If KPMG subsequently receives a volume rebate or other incentive payment from a vendor relating to such expenses, KPMG does not credit such payment to the client. Instead, KPMG applies such payments to reduce its overhead costs, which costs are taken into account in determining KPMG's standard billing rates and certain transaction charges which may be charged to clients. KPMG member firms located outside the United States and other third-party service providers operating under our supervision may also participate in providing the services described in this letter. We shall be pleased to discuss this letter with you at any time. For your convenience in confirming these arrangements, we enclose a copy of this letter. Please sign and return it to us. Very truly yours, KPMG LLP .,s~~y Ralph T. Kanetoku Partrrcr