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J Yoshimoto Lane Shibata <br /> 01∎11.7 h+h Acting Legislative Auditor <br /> Chair&Presiding Officer �o.•, ,-: 9,� g S <br /> Council District 2 : - - LG�% <br /> *:4\, =�1f:* Business Address <br /> 1266 Kamehameha Avenue <br /> Mow•P■ Suite A-8 <br /> 44 OF•NP' Hilo,Hawaii 96720 <br /> OFFICE OF THE LEGISLATIVE AUDITOR <br /> 25 Aupuni Street * Hilo, Hawaii 96720 * (808)961-8386 * Fax(808)961-8905 <br /> website: http:,'"hawaiicountv.gov e-mail:publiclao(a�co.hawaii.hi.us <br /> MEMORANDUM ° 7 <br /> DATE: January 9, 2014 <br /> TO: J Yoshimoto, Council Chair <br /> and Members of the Hawai`i County Council r - <br /> FROM Lane H. Shibata, Acting Legislative Auditor -, <br /> SUBJECT: Request for Fee Increase for Two (2) Additional Programs for Fiscal Year Ended y- <br /> June 30, 2013 by external auditor Accuity LLP <br /> Enclosed for your information and review is a letter from external auditor Accuity LLP dated <br /> January 7, 2014 requesting an additional audit fee in the amount of$23,000 to Contract No. <br /> 002904 (to conduct audits of the accounts and financial transactions of the County of Hawai`i), <br /> pertaining to the single audit of the County's federal financial assistance programs for fiscal year <br /> ended June 30, 2013, for two (2) additional programs due to a significant change in scope in the <br /> number of federally funded programs that are required to be audited. <br /> In order to receive federal funds, the County of Hawai`i is required to undergo a single audit. <br /> The Office of the Management and Budget (OMB) Circular A-133 establishes specific <br /> requirements and thresholds for the single audit and the number of programs required to be <br /> included in the single audit. Therefore, the number of programs required to be included in the <br /> single audit changes each year based upon application of the requirements and thresholds and the <br /> amount of federal funds received and expended during that year. For the Fiscal Year 2012-2013, <br /> this resulted in five (5) major federal assistance programs being audited to meet the single audit <br /> requirement. The original contract fee proposal from Accuity LLP is based upon three (3) <br /> programs for the fiscal year ended June 30, 2013, with each additional program(s)to be billed at <br /> $11,500 per program. Therefore, per the contract terms, external auditor Accuity LLP is <br /> requesting an additional $23,000 for two additional programs. <br /> Upon Council approval, we will request that the Department of Finance certify the $23,000 from <br /> the Legislative Auditor's External Audit Miscellaneous Contract Services, Account No. <br /> 010.108.5108.15.115, as sufficient funds were budgeted to cover the additional contract cost. <br /> Should you have any questions, please don't hesitate to contact me. Thank you. <br /> Att. Comm. No. 612' <br /> Ref.To: re— <br /> Ref. Dote JAN 1 0 2014 <br /> Hawai`i County is an Equal Opportunity Provider and Employer <br />