2017-COH - Independent Accountant's Report On Applying Agreed-Upon Procedures

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N&K CPAs, Inc. ACCOUNTANTS I CONSULTANTS The Housing Authority is an agency of the County of Hawaii (the Reporting Entity). We were engaged to perform an audit in accordance with Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), for the Reporting Entity as of and for the fiscal year ended June 30, 2017, and have issued our reports thereon dated March 22, 2018. The information in the "Hard Copy Documents" column was included within the scope, or was a by-product of that audit. Further, our opinion on the fair presentation of the Housing Authority's Financial Data Schedule (FDS) dated March 15, 2018, was expressed in relation to the basic financial statements of the Reporting Entity taken as a whole. A copy of the reporting package required by the Uniform Guidance, which includes the auditor's reports, is available in its entirety from the Reporting Entity. We have not performed any additional auditing procedures since the date of the aforementioned audit reports. Further, we take no responsibility for the security of the information transmitted electronically to the U.S. Department of Housing and Urban Development, PIH-REAC. The purpose of this report on applying the agreed-upon procedures is solely to describe the procedure performed on the electronic submission of the items listed in the "UFRS Rule Information" column and the associated findings, and not to provide an opinion or conclusion. Accordingly, this report is not suitable for any other purpose. N&K CPAs, Inc. Honolulu, Hawaii March 28, 2018 3