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N&K CPAs, Inc. <br />ACCOUNTANTS I CONSULTANTS <br />In connection with our audit of the basic financial statements, our responsibility is to read the other <br />information and consider whether a material inconsistency exists between the other information <br />and the basic financial statements, or the other information otherwise appears to be materially <br />misstated. If, based on the work performed, we conclude that an uncorrected material <br />misstatement of the other information exists, we are required to describe it in our report. <br />Other Reporting Required by Government Auditing Standards <br />In accordance with Government Auditing Standards, we have also issued our report dated <br />January 27, 2023, 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 27, 2023 <br />-16- <br />