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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 /> <br /> N&K CPAs, Inc. <br /> Honolulu, Hawaii <br /> December 30, 2019 <br /> 7 <br />