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k0i V <br />;A� <br />N&K CPAs, Inc. <br />ACCOUNTANTS I CONSULTANTS <br />999 BISHOP STREET, SUITE 2200 <br />HONOLULU, HAWAII 96813 <br />T (808) 524-2255 F (808) 523-2090 <br />INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE FOR EACH MAJOR <br />FEDERAL PROGRAM; REPORT ON INTERNAL CONTROL OVER COMPLIANCE; <br />AND REPORT ON SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS <br />REQUIRED BY THE UNIFORM GUIDANCE <br />To the Chair and Members of the County Council <br />County of Hawaii <br />Report on Compliance for Each Major Federal Program <br />Opinion on Each Major Federal Program <br />We have audited the County of Hawaii, State of Hawai`i's (the County) compliance with <br />the types of compliance requirements described in the OMB Compliance Supplement that <br />could have a direct and material effect on each of the County's major federal programs <br />for the fiscal year ended June 30, 2022. The County's major federal programs are <br />identified in the summary of auditor's results section of the accompanying schedule of <br />findings and questioned costs. <br />In our opinion, the County complied, in all material respects, with the types of compliance <br />requirements referred to above that could have a direct and material effect on each of its <br />major federal programs for the fiscal year ended June 30, 2022. <br />Basis for Opinion on Each Major Federal Program <br />We conducted our audit of compliance in accordance with auditing standards generally <br />accepted in the United States of America (GAAS); the standards applicable to financial <br />audits contained in Government Auditing Standards issued by the Comptroller General <br />of the United States (Government Auditing Standards); and the audit requirements of Title <br />2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost <br />Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Our <br />responsibilities under those standards and the Uniform Guidance are further described in <br />the Auditor's Responsibilities for the Audit of Compliance section of our report. <br />We are required to be independent of the County and to meet our other ethical <br />responsibilities, in accordance with relevant ethical requirements relating to our audit. We <br />believe that the audit evidence we have obtained is sufficient and appropriate to provide <br />a basis for our opinion on compliance for each major federal program. Our audit does not <br />0 <br />