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N&K CPAs, Inc. <br /> ACCOUNTANTS I CONSULTANTS <br /> SCOPE OF THE AUDIT <br /> Our audit was conducted in accordance with auditing standards generally accepted in the <br /> United States of America as prescribed by the American Institute of Certified Public <br /> Accountants; Government Auditing Standards, issued by the Comptroller General of the <br /> United States; and the audit requirements of the Uniform Guidance. The scope of our audit <br /> included an examination of the transactions and accounting records of the County for the <br /> fiscal year ended June 30, 2021. <br /> ORGANIZATION OF THE REPORT <br /> This report is presented in four parts as follows: <br /> • Part I - Our report on internal control over financial reporting and on <br /> compliance and other matters. <br /> • Part II - Our report on compliance for each major federal program; report <br /> on internal control over compliance; and report on schedule of <br /> expenditures of federal awards required by the Uniform <br /> Guidance. <br /> • Part III - The schedule of findings and questioned costs. <br /> • Part IV - The summary schedule of prior audit findings. <br /> We wish to express our sincere appreciation for the excellent cooperation and assistance <br /> extended by the staff of the County. <br /> Sincerely, <br /> N&K CPAs, Inc. <br /> /� 'e no' r, -zM- C, <br /> Chad K. Funasaki <br /> Principal <br /> 3 <br />