HomeMy WebLinkAboutREP FC 046 02/18/1997 1996-1998 REPORT OF THE
COMMITTEE ON FINANCE
DATE: February 18, 1997 Re: Comm. No. 139
PLACE: Councilroom
TIME: 10:30 A.M.
Chair and Members
Hawaii County Council
Hilo, Hawaii 96720
Your Committee on Finance, to which was referred Resolution No. 40, reports as follows:
Resolution No. 40, transmitted by Legislative Auditor Constance Kiriu, via Communication
No. 139, dated February 5, 1997, approves an extended scope of work to the County's External
Financial Audit Contract
No. 94207 with Deloitte & Touche LLP. Section 8 of the contract provides for amendments to
the Contract if the scope of work to be done must be extended beyond that covered in the original
contract.
Pursuant to Article X, Section 10-13 of the Hawaii County Charter, the county council shall
provide at least once every year for an independent audit...the audit shall be made by a certified
public accountant or firm of certified public accountants, designated by the council.
The following items require an amendment to the scope of work for Contract No. 94207:
1. Environmental Protection Agency rules now require a special financial review and
report to be conducted in conjunction with landfill closures. This report is needed
to allow the County to self-insure the pre-and post-closure and corrective action of
our landfills. The report will be paid for by the Department of Public Works.
2. During the 1996 External Audit, the contractor provided additional auditing
services to the Department of Water Supply in order that the External Audit could
be completed on time. The Department of Water Supply will pay the additional
services.
Your Committee on Finance is in accord with the purpose and intent of Resolution No. 40 and
recommends its adoption.
Ikc
Ayes Nues A&E F.X
Respectfully submitted
CHUNG X gA~IMIT
LEITHEAD-TOnn X C ~ TEE ON FINANCE
SANTANGELO X ~ L
SMITH X
TvI,Ex x AARON S.Y~HUNG, CHAI
vncorvc x FC REPORT NO.
ARAKAKI, E.o.M. ADOPTED: TkR~ t~-