UNITED
STATES
SECURITIES
AND EXCHANGE COMMISSION
Washington,
D.C. 20549
FORM
8-K
CURRENT
REPORT
Pursuant
to Section 13 or 15(d) of the
Securities
Exchange Act of 1934
Date of
Report: December 18,
2009
Home
Federal Bancorp, Inc.
(Exact
name of registrant as specified in its charter)
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Maryland
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001-33795
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68-0666697 |
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(State or
other jurisdiction of
incorporation)
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(Commission
File Number) |
(I.R.S. Employer
Identification No.)
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500
12th
Avenue South
Nampa,
Idaho 83651
(Address
of principal executive offices and zip code)
(208)
466-4634
(Registrant’s
telephone number, including area code)
Check the
appropriate box below if the Form 8-K filing is intended to simultaneously
satisfy the filing obligation of the registrant under any of the following
provisions.
[ ] Written
communications pursuant to Rule 425 under the Securities Act (17 CFR
230.425)
[ ] Soliciting
material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
240.14a-12)
[ ] Pre-commencement
communications pursuant to Rule 14d-2(b) under the Exchange Act
(17
CFR 240.14d-2(b))
[ ] Pre-commencement
communications pursuant to Rule 13e-4(c) under the Exchange Act (17
CFR 240.13e-4(c))
Item 4.01. Changes in Registrant's
Certifying Accountants
(a) On
December 18, 2009, the Audit Committee of the Board of Directors of Home Federal
Bancorp, Inc., (“Company”) notified Moss Adams LLP of its decision not to renew
the engagement of Moss Adams LLP to serve as the Company's independent
registered public accounting firm. The decision to change certifying accountants
was approved by the Audit Committee of the Board of Directors, which
subsequently advised the Board of Directors of its decision, on December 15,
2009.
During
the two fiscal years ended September 30, 2009, and the subsequent interim period
through December 18, 2009, there were no: (1) disagreements with Moss Adams LLP
on any matter of accounting principles or practices, financial statement
disclosure, or auditing scope or procedures, which disagreements, if not
resolved to their satisfaction, would have caused them to make reference in
connection with their opinion to the subject matter of the disagreement, or (2)
reportable events (as defined in Regulation S-K Item 304
(a)(1)(v)).
Moss
Adams LLP’s Report of Independent Registered Public Accounting Firm on the
consolidated financial statements of Home Federal Bancorp, Inc. and Subsidiary
as of and for the years ended September 30, 2009 and 2008, which included the
report of Moss Adams LLP on the effectiveness of the Company’s internal control
over financial reporting as of September 30, 2009, included in the Company’s
Annual Report on Form 10-K for the year ended September 30, 2009, did not
contain any adverse opinion or disclaimer of opinion, nor were they qualified or
modified as to uncertainty, audit scope, or accounting principles. The audit
report, however, for the year ended September 30, 2009 contained a separate
paragraph stating:
"As
described in Management’s Report on Internal Control over Financial Reporting,
management has excluded Community First Bank from its assessment of internal
control over financial reporting as of September 30, 2009 because its operations
were acquired through a purchase and assumption agreement between the Company’s
subsidiary, Home Federal Bank, and the Federal Deposit Insurance Corporation as
Receiver for Community First Bank on August 7, 2009. We have also excluded
Community First Bank from our audit of internal control over financial
reporting. The assets acquired constituted approximately 18.8% of total assets
reported on the Company’s consolidated balance sheet as of September 30, 2009.
"
Home
Federal Bancorp, Inc., has requested that Moss Adams LLP furnish a letter
addressed to the Securities and Exchange Commission stating whether it agrees
with the above statements and, if not, stating the respects in which they do not
agree. That letter will be filed as an exhibit to an amendment to this Form 8-K
once received.
(b) On
December 15, 2009, the Audit Committee engaged the firm of Crowe Horwath LLP as
independent certified public accountants of the Company and its subsidiaries for
the fiscal year ending September 30, 2010. The Company did not engage
Crowe Horwath LLP during the fiscal years ended September 30, 2009 and September
30, 2008 or during any subsequent interim period prior to December 15, 2009 as
either its principal account or an independent
accountant. Additionally, the Company did not consult with the newly
engaged accountant during the fiscal years ended September 30, 2009 and
September 30, 2009 or during any subsequent interim period prior to December 15,
2009.
SIGNATURES
Pursuant
to the requirements of the Securities Exchange Act of 1934, the Registrant has
duly caused this Report to be signed on its behalf by the undersigned thereunto
duly authorized.
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HOME
FEDERAL BANCORP, INC. |
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Date:
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December
18, 2009
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By: /s/ Eric S.
Nadeau
Eric
S. Nadeau
Executive Vice President and
Chief Financial
Officer
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