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N&K CPAs, Inc. <br />ACCOUNTANTS | CONSULTANTS <br /> <br />We believe that the audit evidence we have obtained is sufficient and appropriate to <br />provide a basis for our audit opinion. <br /> <br />Opinion <br />In our opinion, the financial statements referred to above present fairly, in all material <br />respects, the financial position of the Department as of June 30, 2020 and 2019, and the <br />changes in its financial position and its cash flows for the fiscal years then ended in <br />accordance with accounting principles generally accepted in the United States of <br />America. <br /> <br />Other Matters <br />Required Supplementary Information <br /> <br />Accounting principles generally accepted in the United States of America require that the <br />management's discussion and analysis on pages 7 through 12 and the schedules of <br />proportionate share of the net pension liability, contributions (pension), changes in the net <br />OPEB liability and related ratios, and contributions (OPEB) on pages 50 through 57 be <br />presented to supplement the basic financial statements. Such information, although not <br />a part of the basic financial statements, is required by the Governmental Accounting <br />Standards Board who considers it to be an essential part of financial reporting for placing <br />the basic financial statements in an appropriate operational, economic, or historical <br />context. We have applied certain limited procedures to the required supplementary <br />information in accordance with auditing standards generally accepted in the United States <br />of America, which consisted of inquiries of management about the methods of preparing <br />the information and comparing the information for consistency with management's <br />responses to our inquiries, the basic financial statements, and other knowledge we <br />obtained during our audit of the basic financial statements. We do not express an opinion <br />or provide any assurance on the information because the limited procedures do not <br />provide us with sufficient evidence to express an opinion or provide any assurance. <br /> <br /> <br />5