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To the the Chair and Members of the County Council <br />County of Ha at'i Mate of Havuai'i <br />Supplementary Infer on <br />Our audit was conducted for the purpose of forming opinions on the financial statements that collectively <br />comprise the County of Hawaii, Mate of Hawrai'!'s basic financial statements. The combining staterents and <br />individual fund schedules, as identified in the table of contents are presented for the purpose of adn!tional <br />analysis and are not a req,,Wed part of the basic financan! statements. Such information is the responsibility of <br />management aF7d was de'ived `rom and relates directly to the underlying accounting and other records used to <br />prepare the basic flnancoal statements. The information ha> been subjected to the auditing procedures applied in <br />the audit of the basic fnancial statements and certain additional procedures. nofud.r)q comparing and reconciling <br />such information directly to the underlying accounting a-d other records used to prepare the basic financial <br />statements or to the bas-c financial statements themselves. and other additional procedures in accordance w,th <br />auditing standards generally accepted in the United States of America. In our opinion, the combining statements <br />and individual fund schedules are fairly stated in all material respects in relation to the basic financial statements <br />as a whole. <br />Other lnform�gf ion <br />Management is responsible for tho other information included in the Annual Comprehensive Financial Peport. <br />The other information comprises the introductory and statistical sections but does not include the teas°c financial <br />statements and our auditor's report thereon. Our opinions on the basic financial statements do not covet the other <br />informatior., and we do not express an opinion or any form of assurance thereon. <br />In connection with our audit of the basic financial statements. our responsibility rs to read the other information <br />and corsider whether a material inconsistency exists between the other information and the basic financial <br />statements cr whether the other information otherwise appears to be materially rnisstated. If, based on the work <br />performed we conclude that an uncorrected material rnisstaternent of the other information exits, we are <br />required to describe it in our report. <br />Other Reporting Required by GavernmentAudifing Standards <br />In accordance with Goveror'no, ,; Au ifing Sfandards, we have also issued our report dated April 26. 2024 on our <br />consideration of the County of Hawail, State of HawaiTs internal control over financial reporting and on our tests <br />of its corripl!a.nce with cei-L n r-rovibions of laws, regula#ions, contracts. grant agreements, and other matters. The <br />purpose of that report is solely to describe the scope of our testing of internal control over f!rancial reporting and <br />compliance and 'he results of that testing, and not to provido an opinion an the effer,,Jveness of the Coun;y of <br />Hawaii, State of HawaiTs internal control over fnanc":al reporting or on compliance. That report is an integral part <br />of an aud,;t performed in accordance w!'h Government auditing Shmdards in considering tyre County of Hawa! i, <br />State of HawaiTs ! nternal control over financial reporting and compliance. <br />April 26. 2 u'24 <br />A4C& i 2i"C d f 00 L. /- C <br />15 <br />