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Compliance and Other Matters <br />As part of obtaining reasonable assurance about whether the County's financial statements are free of <br />material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, <br />contracts, and grant agreements, noncompliance with which could have a direct and material effect on the <br />determination of financial statement amounts. However, providing an opinion on compliance with those <br />provisions was not an objective of our audit and, accordingly, we do not express such an opinion. The <br />results of our tests disclosed no instances of noncompliance or other matters that are required to be <br />reported under Government Auditing Standards. <br />We noted certain matters that we reported to the County Council in a separate letter dated December 27, <br />2011. <br />The County's response to the finding identified in our audit is described in the accompanying corrective <br />action plan. We did not audit the County's response and, accordingly, we express no opinion on it. <br />This report is intended solely for the information and use of the County Council, Legislative Auditor, <br />management, others within the entity, federal awarding agencies and pass-through entities and is not <br />intended to be and should not be used by anyone other than these specified parties. <br />LSP <br />Honolulu, Hawaii <br />December 27, 2011 <br />