tailieunhanh - FINANCIAL AUDIT OF THE DEPARTMENT OF HUMAN SERVICES STATE OF HAWAII Fiscal Year Ended June 3D, 2008_part1

Tham khảo tài liệu 'financial audit of the department of human services state of hawaii fiscal year ended june 3d, 2008_part1', tài chính - ngân hàng, kế toán - kiểm toán phục vụ nhu cầu học tập, nghiên cứu và làm việc hiệu quả | FINANCIAL AUDIT OF THE DEPARTMENT OF HUMAN SERVICES STATE OF HAWAII Fiscal Year Ended June 30 2008 Submitted by The Auditor State of Hawaii N KCPAs Inc. ACC OUNTAN rs CONSUlIAN I S AMEB S-Tftiffi is strials version HAWAII 96813-3696 N KCPAs Inc. ACCOUNTANTS I CONSULTANTS AMERICAN SAVINGS BANK TOWER 1001 BISHOP STREET SUITE 1700 HONOLULU HAWAII 96813-3696 T 808 524-2255 F 808 523-2090 March 31 2009 Ms. Marion Higa state Auditor Office of the Auditor State of Hawaii Dear Ms. Higa This is our report on the financial audit of the Department of Human Services of the state of Hawaii DHS as of and for the fiscal year ended June 30 2008 Our audit was performed in accordance with the terms of our contract with the Office of the Auditor State of Hawaii and with the requirements of the . Office of Management and Budget OMB Circular A-133 Audits of States Local Governments and Non-Profit Organizations and the Compliance Supplement for Single Audits of state and Local Governments OBJECTIVES OF THE AUDIT The primary purpose of our audit was to form an opinion on the fairness of the presentation of the DHS s basic financial statements as of and for the fiscal year ended June 30 2008 and to comply with the requirements of OMB Circular A-133 which establishes audit requirements for state and local governments that receive federal financial assistance. More specifically the objectives of the audit were as follows 1. To provide a basis for an opinion on the fairness of the DHS s basic financial statements and the schedule of expenditures of federal awards as of and for the fiscal year ended June 30 2008 in accordance with accounting principles generally accepted in the United States of America. 2. To consider the DHS s internal control over financial reporting in order to determine our auditing procedures for the purpose of expressing our opinions on the basic financial statements. This is trial version N KCPAs Inc. ACCOUNTANTS I CONSULTANTS