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N&K CPAs, Inc. <br />ACCOUNTANTS I CONSULTANTS <br />AMERICAN SAVINGS BANK TOWER <br />1001 BISHOP STREET, SUITE 1700 <br />HONOLULU, HAWAII 96813-3696 <br />T (808) 524-2255 F (808) 523-2090 <br />REPORT ON COMPLIANCE FOR EACH MAJOR FEDERAL PROGRAM; <br />REPORT ON INTERNAL CONTROL OVER COMPLIANCE; AND REPORT <br />ON THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS <br />REQUIRED BY THE UNIFORM GUIDANCE <br />INDEPENDENT AUDITOR'S REPORT <br />To the Chair and Members of the County Council <br />County of Hawaii <br />Report on Compliance for 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, 2018. 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 />Management's Responsibility <br />Management is responsible for compliance with federal statutes, regulations, and the <br />terms and conditions of its federal awards applicable to its federal programs. <br />Auditor's Responsibility <br />Our responsibility is to express an opinion on compliance for each of the County's major <br />federal programs based on our audit of the types of compliance requirements referred to <br />above. We conducted our audit of compliance in accordance with auditing standards <br />generally accepted in the United States of America; the standards applicable to financial <br />audits contained in Government Auditing Standards, issued by the Comptroller General <br />of the United States; and the audit requirements of Title 2 U.S. Code of Federal <br />Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit <br />Requirements for Federal Awards (Uniform Guidance). Those standards and the Uniform <br />Guidance require that we plan and perform the audit to obtain reasonable assurance <br />about whether noncompliance with the types of compliance requirements referred to <br />above that could have a direct and material effect on a major federal program occurred. <br />An audit includes examining, on a test basis, evidence about the County's compliance <br />with those requirements and performing such other procedures as we considered <br />necessary in the circumstances. <br />D <br />