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Dru Mamo Kanuha <br />Bonnie S. Nims, CGAP <br />Chair & Presiding Officer oo��g ��'a <br />Legislative Auditor <br />Council District 7 <br />Business Address <br />°1 r` <br />qT <br />1266 Kamehameha Avenue <br />E OF'� <br />Suite A-8 <br />Gunt of pubju-11 <br />Hilo, Hmvai'i 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.Qov e-mail: publiclaoaco.hawaii.hi.us <br />Gi <br />March 25, 2015 C n <br />TO: Dru Kanuha, Chairman <br />And Members of the County Council rn <br />D� <br />FROM: Bonnie S. Nims <br />Legislative Auditor <br />RE: Post -Audit Reports for Fiscal Year Ending June 30, 2014 <br />This letter transmits for your review, deliberation, and acceptance, the Comprehensive Annual <br />Financial Report for the Fiscal Year Ended June 30, 2014, as prepared by the County of Hawai `i <br />Department of Finance and Single Audit of Federal Financial Assistance Program for the Fiscal <br />Year Ended June 30, 2014, as prepared by external auditor, N&K CPAs Inc. <br />Pursuant to the 2012 Hawaii County Charter, Section 10-13, Post -audit, which requires the <br />county council to provide at least once every year for an independent audit of the accounts and <br />other evidences of financial transactions of the county and of every county agency and executive <br />agency and performed by a certified public accountant or firm of certified public accountants <br />who have no personal interest, direct or indirect, in the fiscal affairs of the county or of any of its <br />agencies or executive agencies. <br />N&K CPAs Inc. will be present at the Hawaii County Council Finance Committee meeting on <br />April 14, 2015 for a short presentation and to answer any questions you may have. Appropriate <br />department head(s) or their representative(s) will also be asked to attend the meeting. <br />In the meantime, please feel free to contact me at 961-8490 should you require further <br />information. <br />Enclosures <br />cc w/o enclosures: N&K CPAs Inc. <br />Department of Finance <br />BSN/lhs Comm. No. 3 <br />Ref. To: <br />Hawaii County is an Equal Opportunity Provider and Employer Ref. Date MAR 2 5 2015 <br />