2017-COH - Independent Auditor's Report On Supplementary Information

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N&K CPAs, Inc. ACCOUNTANTS I CONSULTANTS AMERICAN SAVINGS BANK TOWER 1001 BISHOP STREET, SUITE 1700 HONOLULU, HAWAII 96813-3696 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, 2017, and the related notes to the basic financial statements, which collectively comprise the County's basic financial statements, and have issued our report thereon dated December 28, 2017, which contained an unmodified opinion on those financial statements. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Our audit was performed for the purpose of forming opinions on the financial statements that comprise the County's basic financial statements. The accompanying supplementary information of the 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 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 and Government Auditing Standards, issued by the Comptroller General of the United States. In our opinion, the accompanying supplementary information of 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 management, the County Council of the County of Hawaii, the Legislative Auditor, the County Administration, others within the entity, 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 March 15, 2018 3