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In accordance with Government Auditing Standards,we have also issued a report dated March 22,2006 on <br /> our consideration of the County's internal control over financial reporting and on our tests of its <br /> compliance with certain provisions of laws,regulations,contracts,and grant agreements and other matters. <br /> The purpose of that report is to describe the scope of our testing of internal control over financial reporting <br /> and compliance and the results of that testing, and not to provide an opinion on the internal control over <br /> financial reporting or on compliance. That report is an integral part of an audit performed in accordance <br /> with Government Auditing Standards and should be considered in assessing the results of our audit. <br /> The management's discussion and analysis on pages 13 through 22 is not a required part of the basic <br /> financial statements but is supplementary information required by U.S. generally accepted accounting <br /> principles. We have applied certain limited procedures, which consisted principally of inquiries of <br /> management regarding the methods of measurement and presentation of the required supplementary <br /> information.However,we did not audit the information and express no opinion on it. <br /> Our audit was conducted for the purpose of forming opinions on the financial statements that collectively <br /> comprise the County's basic financial statements. The introductory section,the combining and individual <br /> nonmajor fund financial statements, and the statistical section are presented for purposes of additional <br /> analysis and are not a required part of the basic financial statements. The combining and individual <br /> nonmajor fund financial statements have been subjected to the auditing procedures applied in the audit of <br /> basic financial statements and, in our opinion, are fairly stated in all material respects in relation to the <br /> basic financial statements taken as a whole. The introductory section and the statistical section have not <br /> been subjected to the auditing procedures applied in the audit of the basic financial statements, and <br /> accordingly,we express no opinion on them. <br /> Honolulu,Hawaii <br /> March 22,2006 <br /> —12— <br />