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N&K CPAs, Inc. <br />ACCOUNTANTS I CONSULTANTS <br />applicable, cash flows thereof and the budgetary comparison for the general fund <br />for 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 />This agreed-upon procedures engagement was conducted in accordance with <br />attestation standards established by the American Institute of Certified Public <br />Accountants. We were not engaged to and did not conduct an examination or review, <br />the objective of which would be the expression of an opinion or conclusion, respectively, <br />on the Local Government Financial Test Worksheet. Accordingly, we do not express <br />such an opinion or conclusion. Had we performed additional procedures, other matters <br />might have come to our attention that would have been reported to you. <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 />Honolulu, Hawaii <br />July 2, 2018 <br />3 <br />