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N&K CPAs, Inc. <br /> ACCOUNTANTS I CONSULTANTS <br /> information directly to the underlying accounting and other records used to prepare the basic <br /> financial statements or to the basic financial statements themselves, and other additional <br /> procedures in accordance with auditing standards generally accepted in the United States of <br /> America. In our opinion, the combining and individual n nmaj r fund financial statements and <br /> budgetary comparison schedules are fairly stated, in all material respects, in relation to the basic <br /> financial statements as a whole. <br /> The introductory and statistical sections have not been subjected to the auditing procedures <br /> applied in the audit of the basic financial statements, and accordingly, vire do not express an <br /> opinion or provide any assurance on them. <br /> Other Reporting Required uired y Government Auditing Standards <br /> In accordance with Govemment Auditing Standards, we have also issued our report dated <br /> December 30, 2020, on our consideration of the County's internal control over financial reporting <br /> and on our tests of its compliance with certain provisions of laves, regulations, contracts and grant <br /> agreements and other matters. The purpose of that report is solely to describe the scope of our <br /> testing of internal control over financial reporting and compliance and the results of that testing, <br /> and not to provide an opinion on the effectiveness venes of the County's internal control over financial <br /> reporting or on compliance. That report is an integral part of an audit performed in accordance <br /> with Govemment Auditing Standards in considering the County's internal control over financial <br /> reporting and compliance. <br /> 40s' C1004,ro <br /> Honolulu, Hawrai'i <br /> December 3 , 2020 <br />