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939 BISHOP STREET,SUITE 2200 HONOLULU,HA IIAII 96813 N&K CPAs, Inc. T 808)524-2255 F(BOB)523-2090 AC U TAr T I CONSULTANTS INDEPENDENT T AUDITOR'S DEPORT To the Chair and Members of the County Council County of Hawaii Report on the Financial Statements We have audited the accompanying financial statements of the governmental activities, the business-type activities, the discretely presented component unit, each major fuind, and the aggregate remaining fund information of the County of Hawaii, State of Hawaii (County), as of and for the fiscal year ended ,dune 30, 2020, and the related motes to the financial statements, which collectively comprise the County's basic filnancial statements as listed in the table of contents. Management's F esp nsi ility for the Financial statements Management i responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. Auditor's Responsibility nsibility Our responsibility is to express opinions on these financial statements used on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Go emment Auditing Standards,s, issued by the Comptroller General of the United States. Those standards require that e plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstateimernt. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditors judgement, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In snaking those risk assessments, the auditor considers internal control relevaent to the entity's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall financial statement presentation of the financial statements.