24 tháng 3 năm 2003 Bà Lillian Koller Giám đốc Sở Dịch vụ Nhân sinh của Nhà nước của Hawaii Thưa bà Koller: Đây là báo cáo của chúng tôi về kiểm toán tài chính của Bộ Dịch vụ Nhân sinh của Nhà nước của Hawaii (DHS) và cho năm tài chính kết thúc ngày 30 Tháng 6 | FINANCIAL AUDIT OF THE DEPARTMENT OF HUMAN SERVICES STATE OF HAWAII Fiscal Year Ended June 30 2002 This is trial version NISHIHAMA KlSHlDA CPA S Inc CERTIFIED PUBLIC ACCOUNTANTS AMERICAN SAVINGS BANK TOWER 1OO1 BISHOP STREET SUITE 1700 HONOLULU HAWAII 96813-3696 TELEPHONE 808 524-2255 FAX 808 523-2090 March 24 2003 Ms. Lillian Koller Director Department of Human Services State of Hawaii Dear Ms. Koller 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 2002. Our audit was performed in accordance with the terms of our contract with the 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. 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 2002 and to comply with the requirements of OMB Circular A-133. More specifically the objectives of the audit were as follows 1. To provide a basis for an opinion on the fairness of the presentation of the DHS s basic financial statements. 2. To determine whether expenditures and other disbursements have been made and all revenues and other receipts to which the DHS is entitled have been collected and accounted for in accordance with the laws rules and regulations and policies and procedures of the State of Hawaii and the federal government. 3. To determine whether the DHS has established sufficient internal controls to properly manage federal financial assistance programs and to comply with the applicable laws and regulations. 4. To determine whether the DHS has complied with the laws and regulations that may have a material effect on the basic financial statements and on its major federal financial assistance programs. This is trial version
