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IRS W <br />Z W CPAs, Inc. <br />ACCOUNTANTS, CCPISU�TANTS <br />April 29, 2020 <br />To the Chair and Members of the County Council <br />County of Hawai'i <br />AMERICAN SAVINGS BANK TOWER <br />10018 SHOP STREET, SUITE 1700 <br />HONOLULU, HAWA 190813-3696 <br />(808) 524-2255 F (808) 523-2090 <br />We have completed our financial audit of the basic financial statements and other <br />supplementary information of the County of Hawai'i, State of Hawaii (the County), as of and <br />for the fiscal year ended June 30, 2019. 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 />on compliance and other matters, compliance for each major federal program and internal <br />control over compliance, and schedule of expenditures of federal awards required by the <br />Uniform Guidance. <br />OBJECTIVES OF THE AUDITS <br />The primary purpose of our audits was to form opinions on the fairness of the presentation <br />of the County's basic financial statements as of and for the fiscal year ended June 30, 2019, <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 />audits were as follows: <br />1. To provide a basis for an opinion on the fairness of the presentation of the <br />County's basic 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 each major federal <br />program and an opinion on compliance with federal statutes, regulations, and <br />the terms and conditions of federal awards that could have a direct and <br />material effect on each major federal program in accordance with the Single <br />Audit Act Amendments of 1996 and the Uniform Guidance. <br />2 <br />