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plante�1�� rnoran Independent Auditor's Report To the Chair and Members of t,r1e County Ccurcil County of Hawa!'i. Mate of Hawaii Report on the Audit of the Financial Statements Opinions plate A Mora, PLLC 10Woodmird Amrta, D4al of V 4822G 1I�F.1S Toi. 31' 96 72:7r1 Fac 313 4:�, ; f..:I 136240i nur& tCU. 1 VVe have audited the financial statements of the governmental activities, the business -type activities, the discretely presented component unit, each major fund, and the aggregate remaining fund information of the County of Hawaii. State of Hawvai'i (the "County") as of and for the year ended June 30, 2023 and the related notes to the financial statements, which collectively comprise the County's aasic financial stater rtts. as listed in the table of contents. In o'.jr opinion the accompanying financial statements referred to above present fairly. in alf fnateriak respects. the respective financial position of the governrr.ental activities, the business -tyre activities, the discretely presented component unit. each major fund, and the aggregate remaining fund information of the County of Hawaii. State of Hawaii as of June 30, 2a23 and the respective changes in its financial position and where applicable, its cash flows tl-ereof and the respective budgetary comparisons for the General Fund and major special revenue fund for the year then ended in accordance with accounting principles generally accepted in the United States of America. Basis for Opinions We: conducted our audit in accordance with auditing Standards generally accepted in the United Mates of America (GAA ) and the standards applicable to financial atidits contained in Government Auditing Standard's. issued by the Comptrollcr General of the United States. Our responsibilities under those standards are further descr:ted in the Arudn1cr,s Responsibififar s for fhe Audit of Me Financraf Sfalement,s Section of our report. We are required to be indepeSrdont of the County and to meet our other ethical responsibilities in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained s sufficient and appropriate to provide a basis for our audit opinions. Emphasis of Matters A5 discussed in Note 15 to the financial statements, the beginning net positicr) of the Department of Water Supply's basic financial Statements has been restated to correct a misstatement. Our opinion is not modified with respect to this matter. As discusses in Mote 1 to the financial statements, during the year ended June 30, 2023. the County adapted the provisions of Governmental Accounting Standards Board Statement No 96 Suhsc0pfi(on-Based anforer,at.,on Technology Arrangements. Our opinion is not modified with respect to this matter. Responsibilities of Management for the Ffrramial Statements Management is responsible for the preparat on and fair presentation of the financial statements in accordance with accounting principles generally acceptea in the United States of America and for the design, implumentation axld maintenance of internal conrral relevant to the preparation and fair presentation of Financial statements that eve free from material mis5tatemert whether due to fraud or error. In preparing t io finarlc;ial skate.�rlerlkw, rr,an.ygement is required to evaluate whather there are conditions or events, considered in the aggregate that raise su")stantial doubt about the County's ability to continue as a going cor:cern for 12 months beyond the financial statement date, incluc1mg any currently known information that may raise sudstantial doubt shortly thereafter. )I RAXITV 13