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N&K CPAs, Inc. <br /> ACCOUNTANTS I CONSULTANTS <br /> In connection with our audit of the basic financial statements, our responsibility is to read the other <br /> information and consider whether a material inconsistency exists between the other information <br /> and the basic financial statements, or the other information otherwise appears to be materially <br /> misstated. If, based on the work performed, we conclude that an uncorrected material <br /> misstatement of the other information exists, we are required to describe it in our report. <br /> Other Reporting Required by Government Auditing Standards <br /> In accordance with Government Auditing Standards, we have also issued our report dated <br /> January 27, 2023, on our consideration of the County's internal control over financial reporting <br /> and on our tests of its compliance with certain provisions of laws, 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 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 Government Auditing Standards in considering the County's internal control over financial <br /> reporting and compliance. <br /> a - P * C/ <br /> hol Wr <br /> Honolulu, Hawaii <br /> January 27, 2023 <br /> - 16 - <br />