Single Audit of Federal Financial Assistance Programs for Fiscal Year 2019 - 2020

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- Kk,,9 F, ;A� N&K CPAs, Inc. ACCOUNTANTS I CONSULTANTS July 21, 2021 To the Chair and Members of the County Council County of Hawaii 999 BISHOP STREET, SUITE 2200 HONOLULU, HAWAII 96813 "f (808) 524-2255 F (808) 523-2090 We have completed our financial audit of the basic financial statements and other supplementary information of the County of Hawaii, State of Hawai'i (the County), as of and for the fiscal year ended June 30, 2020. Our report containing our opinions on those basic financial statements is included in the County's Comprehensive Annual Financial Report. We submit herein our reports on the County's internal control over financial reporting and on compliance and other matters, compliance for each major federal program and internal control over compliance, and schedule of expenditures of federal awards required by the Uniform Guidance. OBJECTIVES OF THE AUDITS The primary purpose of our audits was to form opinions on the fairness of the presentation of the County's basic financial statements as of and for the fiscal year ended June 30, 2020, and to comply with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), which establishes audit requirements for state and local governments that receive federal financial assistance. More specifically, the objectives of the audits were as follows: To provide a basis for an opinion on the fairness of the presentation of the County's basic financial statements. 2. To report on internal control over financial reporting and compliance with provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the financial statements in accordance with Government Auditing Standards. 3. To report on internal control over compliance related to each major federal program and an opinion on compliance with federal statutes, regulations, and the terms and conditions of federal awards that could have a direct and material effect on each major federal program in accordance with the Single Audit Act Amendments of 1996 and the Uniform Guidance. E