Laserfiche WebLink
N&K CPAs, Inc. <br /> ACCOUNTANTS I CONSULTANTS <br /> The purpose of this report on internal control over compliance is solely to describe the scope <br /> of our testing of internal control over compliance and the results of that testing based on the <br /> requirements of the Uniform Guidance. Accordingly, this report is not suitable for any other <br /> purpose. <br /> Report on Schedule of Expenditures of Federal Awards Required by the Uniform <br /> Guidance <br /> We have audited the financial statements of the governmental activities, the business- <br /> type activities, the discretely presented component unit, each major fund, and the <br /> aggregate remaining fund information of the County as of and for the fiscal year ended <br /> June 30, 2021, and the related notes to the financial statements, which collectively <br /> comprise the County's basic financial statements. We issued our report thereon dated <br /> January 28, 2022, which contained unmodified opinions on those financial statements. <br /> Our audit was conducted for the purpose of forming opinions on the financial statements <br /> that collectively comprise the County's basic financial statements. The accompanying <br /> schedule of expenditures of federal awards is presented for purposes of additional <br /> analysis as required by the Uniform Guidance and is not a required part of the basic <br /> financial statements. Such information is the responsibility of management and was <br /> derived from and relates directly to the underlying accounting and other records used to <br /> prepare the basic financial statements. The information has been subjected to the <br /> auditing procedures applied in the audit of the basic financial statements and certain <br /> additional procedures, including comparing and reconciling such information directly to <br /> the underlying accounting and other records used to prepare the basic financial <br /> statements or to the basic financial statements themselves, and other additional <br /> procedures in accordance with auditing standards generally accepted in the United States <br /> of America. In our opinion, the schedule of expenditures of federal awards is fairly stated <br /> in all material respects in relation to the basic financial statements as a whole. <br /> r, <br /> Honolulu, Hawaii <br /> September 27, 2022 <br /> 11 <br />