tailieunhanh - The Department of Business, Economic Development and Tourism State of Hawaii NOTES TO THE BASIC FINANCIAL STATEMENTS June 30, 2009_part5

Một điểm yếu vật chất là sự thiếu hụt đáng kể, đáng kể là sự kết hợp của thiếu sót, kết quả hơn một khả năng từ xa là một sai sót trọng yếu của báo cáo tài chính sẽ không được ngăn chặn, phát hiện bởi kiểm soát nội bộ của DBEDT | N KCPAs Inc. ACCOUNTANTS I CONSULTANTS A material weakness is a significant deficiency or combination of significant deficiencies that results in more than a remote likelihood that a material misstatement of the financial statements will not be prevented or detected by the DBEDT s internal control. Our consideration of internal control over financial reporting was for the limited purpose described in the first paragraph of this section and would not necessarily identify all deficiencies in internal control that might be significant deficiencies or material weaknesses. We did not identify any deficiencies in internal control over financial reporting that we consider to be material weaknesses as defined above. Compliance and other Matters As part of obtaining reasonable assurance about whether the DBEDT s financial statements are free of material misstatement we performed tests of its compliance with certain provisions of laws regulations contracts and grant agreements noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However providing an opinion on compliance with those provisions was not an objective of our audit and accordingly we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. Ne noted certain matters that we reported to management of the DBEDT in a separate letter dated March 15 2010. This report is intended solely for the information and use of the Office of the Auditor the management of DBEDT federal awarding agencies and pass-through entities and is not intended to be and should not be used by anyone other than these specified parties. A ế k cpAstjdbe. Honolulu Hawaii March 15 2010 This is trial version PART III AUDITORS REPORT ON COMPLIANCE WITH REQUIREMENTS APPLICABLE TO EACH MAJOR PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE This is .