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N&K CPAs, Inc. <br />ACCOUNTANTS / CONSULTANTS <br /> <br />3. We audited the County's ACFR as of and for the fiscal year ended June 30, 2022 <br /> to determine whether the County's basic financial statements were prepared in <br /> accordance with accounting principles generally accepted in the United States of <br /> America and have issued our report thereon dated January 27, 2023. Our <br /> independent auditor's report states that, in our opinion, the County's basic <br /> financial statements present fairly, in all material respects, the respective <br /> financial position of the governmental activities, the business -type activities, the <br /> discretely presented component unit, each major fund, and the aggregate <br /> remaining fund information of the County as of June 30, 2022, and the respective <br /> changes in the financial position and, where applicable, cash flows thereof and <br /> the budgetary comparison for the general fund and general excise tax fund for <br /> the fiscal year then ended in conformity with accounting principles generally <br /> accepted in the United States of America. We have not performed any additional <br /> auditing procedures since the date of the aforementioned auditor's report. <br /> <br />We were engaged by the County to perform this agreed-upon procedures engagement <br />and conducted our engagement in accordance with attestation standards established by <br />the American Institute of Certified Public Accountants. We were not engaged to and did <br />not conduct an examination or review engagement, the objective of which would be the <br />expression of an opinion or conclusion, respectively, on the Local Government Financial <br />Test Worksheet. Accordingly, we do not express such an opinion or conclusion. Had we <br />performed additional procedures, other matters might have come to our attention that <br />would have been reported to you. <br /> <br />We are required to be independent of the County and to meet our other ethical <br />responsibilities, in accordance with the relevant ethical requirements related to our <br />agreed-upon procedures engagement. <br /> <br />This report is intended solely for the information and use of management of the County <br />and the U.S. Environmental Protection Agency, and is not intended to be and should not <br />be, used by anyone other than those specified parties. <br /> <br /> <br />N&K CPAs, Inc. <br />Honolulu, Hawaii <br />August 2, 2023 <br /> <br />3 <br />