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N&K CPAs, Inc. <br />ACCOUNTANTS I CONSULTANTS <br /> <br />Other Reporting Required by Government Auditing Standards <br /> <br />In accordance with Government Auditing Standards, we have also issued our report dated <br />December 29, 2020 on our consideration of the Department's internal control over financial <br />reporting and on our tests of its compliance with certain provisions of laws, regulations, <br />contracts, and grant agreements and other matters. The purpose of that report is solely to <br />describe the scope of our testing of internal control over financial reporting and compliance <br />and the results of that testing, and not to provide an opinion on the effectiveness of the <br />Department's internal control over financial reporting or on compliance. That report is an <br />integral part of an audit performed in accordance with Government Auditing Standards in <br />considering the Department's internal control over financial reporting and compliance. <br /> <br /> <br />N&K CPAs, Inc. <br />Honolulu, Hawaii <br />December 29, 2020 <br /> <br /> <br />6 <br />