2020-COH - Local Governent Financial Test Worksheet

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N&K CPAs, Inc. ACCOUNTANTS, CONSULTANTS 999 BISHOP STREET, SUITE 2200 HONOLULU, HAWAII 96813 T (808) 524-2255 F (808) 523-2090 INDEPENDENT ACCOUNTANT'S REPORT ON APPLYING AGREED-UPON PROCEDURES To the Director of Finance County of Hawaii, State of Hawaii We have performed the procedures enumerated below on the accompanying Local Government Financial Test Worksheet (Worksheet) prepared in accordance with the Federal Register (40 CFR Part 258), Criteria For Municipal Solid Waste Landfills of the County of Hawai'i, State of Hawai'i (County) for the fiscal year ended June 30, 2020. The County's management is responsible for the Worksheet. The County has agreed to and acknowledged that the procedures performed are appropriate to meet the intended purpose to verify that the computations on the Local Government Financial Test Worksheet were arithmetically correct. This report may not be suitable for any other purpose. The procedures performed may not address all the items of interest to a user of this report and may not meet the needs of all users of this report and, as such, users are responsible for determining whether the procedures performed are appropriate for their purposes. The procedures and associated findings are as follows using the definitions in Attachment 2: 1. With respect to the computation of the excess of revenues over expenditures/expenses, we recomputed the amount for the fiscal year ended June 30, 2020 by deducting total expenditures/expenses, as adjusted, from total revenues. We compared the amounts, which comprise the total revenues and total expenditures/expenses, as adjusted, with the related amounts in the County's Comprehensive Annual Financial Report (CAFR) for the fiscal year ended June 30, 2020 and we found such amounts to be in agreement with the amounts presented in the County's CAFR. 2. We verified that the computations on the Local Government Financial Test Worksheet were arithmetically correct. 2