Laserfiche WebLink
N&K CPAs, Inc. <br />ACCOUNTANTS I CONSULTANTS <br />financial statements or to the basic financial statements themselves, and other additional <br />procedures in accordance with auditing standards generally accepted in the United States of <br />America. In our opinion, the combining and individual nonmajor fund financial statements and <br />fund schedules are fairly stated, In all material respects, in relation to the basic financial <br />statements as a whole. <br />The introductory and statistical sections have not been subjected to the auditing procedures <br />applied in the audit of the basic financial statements, and accordingly, we do not express an <br />opinion or provide any assurance on them. <br />Adjustment to Prior Period Financial Statements <br />As discussed in Note 1 (page 58) to the financial statements, the County has adjusted its 2013 <br />financial statements to retroactively apply the change in accounting for deferred bond costs, <br />unamortized loss on advanced refunding of bonds, and deferred inflows of resources as <br />required by the provisions of Government Accounting Standards Board Statement No. 65, Items <br />Previously Reported as Assets and liabilities. Our opinion is not modified with respect to this <br />matter. <br />Other Reporting Required by Government Auditing Standards <br />In accordance with Government Auditing Standards, we have also issued our report dated <br />January 12, 2015, on our consideration of the County's internal control over financial reporting <br />and on our tests of its compliance with certain provisions of laws, regulations, contracts and <br />grant agreements and other matters at a future date. The purpose of that report is to describe <br />the scope of our testing of internal control over financial reporting and compliance and the <br />results of that testing, and not to provide an opinion on internal control over financial reporting or <br />on compliance. That report is an integral part of an audit performed in accordance with <br />Government Auditing Standards in considering the County's internal control over financial <br />reporting and compliance. <br />/%(9 K CPAr , ?Nc. <br />Honolulu, Hawaii <br />January 12, 2015 <br />-15- <br />