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999 BISHOP STREET,SUITE 2200 <br /> N&K CPAs, Inc. HONOLULU, HAWAII 96813 <br /> ACCOUNTANTS I CONSULTANTS T(808) 524-2255 F (808) 523-2090 <br /> INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE FOR EACH MAJOR <br /> FEDERAL PROGRAM; REPORT ON INTERNAL CONTROL OVER COMPLIANCE; <br /> AND REPORT ON SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS <br /> REQUIRED BY THE UNIFORM GUIDANCE <br /> To the Chair and Members of the County Council <br /> County of Hawaii <br /> Report on Compliance for Each Major Federal Program <br /> Opinion on Each Major Federal Program <br /> We have audited the County of Hawaii, State of Hawai`i's (the County) compliance with <br /> the types of compliance requirements described in the OMB Compliance Supplement that <br /> could have a direct and material effect on each of the County's major federal programs <br /> for the fiscal year ended June 30, 2022. The County's major federal programs are <br /> identified in the summary of auditor's results section of the accompanying schedule of <br /> findings and questioned costs. <br /> In our opinion, the County complied, in all material respects, with the types of compliance <br /> requirements referred to above that could have a direct and material effect on each of its <br /> major federal programs for the fiscal year ended June 30, 2022. <br /> Basis for Opinion on Each Major Federal Program <br /> We conducted our audit of compliance in accordance with auditing standards generally <br /> accepted in the United States of America (GAAS); the standards applicable to financial <br /> audits contained in Government Auditing Standards issued by the Comptroller General <br /> of the United States (Government Auditing Standards); and the audit requirements of Title <br /> 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost <br /> Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Our <br /> responsibilities under those standards and the Uniform Guidance are further described in <br /> the Auditor's Responsibilities for the Audit of Compliance section of our report. <br /> We are required to be independent of the County and to meet our other ethical <br /> responsibilities, in accordance with relevant ethical requirements relating to our audit. We <br /> believe that the audit evidence we have obtained is sufficient and appropriate to provide <br /> a basis for our opinion on compliance for each major federal program. Our audit does not <br /> 9 <br />