2022-COH - OHCD Independent Auditor's Report on Supplementary Information

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N&K CPAs, Inc. ACCOUNTANTS I CONSULTANTS 999 BISHOP STREET, SUITE 2200 HONOLULU, HAWAII 96813 T (808) 524-2255 F (808) 523-2090 INDEPENDENT AUDITOR'S REPORT ON SUPPLEMENTARY INFORMATION To the Chair and Members of the County Council County of Hawaii, State of Hawaii We have audited the financial statements of the governmental activities, the business -type activities, the discretely presented component unit, each major fund, and the aggregate remaining fund information of the County of Hawaii, State of Hawaii (County), as of and for the fiscal year ended June 30, 2022, and the related notes to the basic financial statements, which collectively comprise the County's basic financial statements. We issued our report thereon dated January 27, 2023, which contained unmodified opinions on those financial statements. Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the County's basic financial statements. The accompanying Financial Data Schedule (FDS) is presented for purposes of additional analysis and is not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the FDS is fairly stated in all material respects in relation to the basic financial statements as a whole. This report is intended solely for the information and use of the County of Hawai'i Office of Housing and Community Development, the County Council of the County of Hawaii, and the U.S. Department of Housing and Urban Development, and is not intended to be and should not be used by anyone other than these specified parties. N&K CPAs, Inc. Honolulu, Hawaii June 2, 2023