Laserfiche WebLink
N&K CPAs, Inc. <br />ACCOUNTANTS I CONSULTANTS <br />and individual nonmajor fund financial statements and budgetary comparison schedules, and <br />statistical section are presented for purposes of additional analysis and are not a required part of <br />the basic financial statements. <br />The combining and individual nonmajor fund financial statements and budgetary comparison <br />schedules are the responsibility of management and were derived from and relate directly to the <br />underlying accounting and other records used to prepare the basic financial statements. Such <br />information has been subjected to the auditing procedures applied in the audit of the basic <br />financial statements and certain additional procedures, including comparing and reconciling such <br />information directly to the underlying accounting and other records used to prepare the basic <br />financial statements or to the basic financial statements themselves, and other additional <br />procedures in accordance with auditing standards generally accepted in the United States of <br />America. In our opinion, the combining and individual nonmajor fund financial statements and <br />budgetary comparison schedules are fairly stated, in all material respects, in relation to the basic <br />financial statements as a whole. <br />The introductory and statistical sections have not been subjected to the auditing procedures <br />applied in the audit of the basic financial statements, and accordingly, we do not express an <br />opinion or provide any assurance on them. <br />Other Reporting Required by Government Auditing Standards <br />In accordance with Government Auditing Standards, we have also issued our report dated <br />January 28, 2022, on our consideration of the County's internal control over financial reporting <br />and on our tests of its compliance with certain provisions of laws, regulations, contracts and grant <br />agreements and other matters. The purpose of that report is solely to describe the scope of our <br />testing of internal control over financial reporting and compliance and the results of that testing, <br />and not to provide an opinion on the effectiveness of the County's internal control over financial <br />reporting or on compliance. That report is an integral part of an audit performed in accordance <br />with Government Auditing Standards in considering the County's internal control over financial <br />reporting and compliance. <br />Honolulu, Hawaii <br />January 28, 2022 <br />- is- <br />