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AMERICAN SAVINGS BANK TOWER <br /> 1001 BISHOP STREET,SUITE 1700 <br /> ,al , N&K CPAs, Inc. HONOLULU, HAWAII 96813-3696 <br /> ACCOUNTANTS 1 CONSULTANTS T(808) 524-2255 F(808) 523-2090 <br /> March 29, 2017 <br /> To the Chair and Members of the County Council <br /> County of Hawaii <br /> We have completed our financial audit of the basic financial statements and other <br /> supplementary information of the County of Hawaii, State of Hawaii (the County), as of and <br /> for the fiscal year ended June 30, 2016. Our report containing our opinions on those basic <br /> financial statements is included in the County's Comprehensive Annual Financial Report. <br /> We submit herein our reports on the County's internal control over financial reporting and <br /> compliance, the County's compliance with requirements that could have a direct and <br /> material effect on each of its major federal programs and internal control over compliance, <br /> and our report on the schedule of expenditures of federal awards. <br /> OBJECTIVES OF THE AUDIT <br /> The primary purpose of our audit was to form opinions on the fairness of the presentation of <br /> the County's basic financial statements as of and for the fiscal year ended June 30, 2016, <br /> and to comply with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, <br /> Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal <br /> Awards (Uniform Guidance), which establishes audit requirements for state and local <br /> governments that receive federal financial assistance. More specifically, the objectives of the <br /> audit were as follows: <br /> 1. To provide a basis for an opinion on the fairness of the presentation of the <br /> County's financial statements. <br /> 2. To report on internal control over financial reporting and compliance with <br /> provisions of laws, regulations, contracts, and grant agreements, <br /> noncompliance with which could have a direct and material effect on the <br /> determination of financial statement amounts in accordance with Government <br /> Auditing Standards. <br /> 3. To report on internal control over compliance related to major federal programs <br /> and an opinion on compliance with federal statutes, regulations, and the terms <br /> and conditions of federal awards that could have a direct and material effect <br /> on each major program in accordance with the Single Audit Act Amendments <br /> of 1996 and the Uniform Guidance. <br /> 2 <br />