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Management and Financial Audit of the Hawai`i Tourism Authority’s Major Contracts A Report to the Governor and the Legislature of the State of Hawaii Report No. 03-10 June 2003_part6

Chương 3: Kiểm toán tài chính Báo cáo về tuân thủ và kiểm soát nội bộ Trong báo cáo tài chính Dựa trên một Kiểm toán báo cáo tài chính Thực hiện Phù hợp với chuẩn mực kiểm toán của Chính phủ Kiểm toán Nhà nước của Hawai `i: Chúng tôi đã kiểm toán báo cáo tài chính của `Hawai i Khách thăm Văn phòng Công ước (HVCB) và cho năm kết thúc vào 31 tháng 12 năm 2002, và đã phát hành báo cáo của chúng tôi ngày ngày 20 tháng 5 năm 2003 | Chapter 3 Financial Audit Report on Compliance and on Internal Control Over Financial Reporting Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards The Auditor State of Hawai i We have audited the financial statements of the Hawai i Visitors Convention Bureau HVCB as of and for the year ended December 31 2002 and have issued our report thereon dated May 20 2003. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and with the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States. Compliance As part of obtaining reasonable assurance about whether HVCB s financial statements are free of material misstatement we performed tests of its compliance with certain provisions of laws regulations contracts and grants 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 that are required to be reported under Government Auditing Standards. Internal Control Over Financial Reporting In planning and performing our audit we considered HVCB s internal control over financial reporting in order to determine our auditing procedures for the purpose of expressing our opinion on the financial statements and not to provide assurance on the internal control over financial reporting. However we noted certain matters involving the internal control over financial reporting and its operation that we consider to be reportable conditions. Reportable conditions involve matters coming to our attention relating to significant deficiencies in the design or operation of the internal control over financial reporting that in our judgment