Laserfiche WebLink
N&K CPAs, Inc. <br />ACCOUNTANTS I CONSULTANTS <br />Our consideration of internal control was for the limited purpose described in the first <br />paragraph of this section and was not designed to identify all deficiencies in internal <br />control that might be material weaknesses or significant deficiencies. Given these <br />limitations, during our audit we did not identify any deficiencies in internal control that we <br />consider to be material weaknesses. However, material weaknesses may exist that have <br />not been identified. <br />Compliance and Other Matters <br />As part of obtaining reasonable assurance about whether the County's financial <br />statements are free from material misstatement, we performed tests of its compliance <br />with certain provisions of laws, regulations, contracts, and grant agreements, <br />noncompliance with which could have a direct and material effect on the determination of <br />financial statement amounts. However, providing an opinion on compliance with those <br />provisions was not an objective of our audit, and accordingly, we do not express such an <br />opinion. The results of our tests disclosed no instances of noncompliance or other matters <br />that are required to be reported under Government Auditing Standards. <br />Purpose of this Report <br />The purpose of this report is solely to describe the scope of our testing of internal control <br />and compliance and the results of that testing, and not to provide an opinion on the <br />effectiveness of the entity's internal control or on compliance. This report is an integral <br />part of an audit performed in accordance with Government Auditing Standards in <br />considering the entity's internal control and compliance. Accordingly, this communication <br />is not suitable for any other purpose. <br />Honolulu, Hawaii <br />December 28, 2017 <br />7 <br />