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N&K CPAs, Inc. <br />A,. ,E ti a ,T CONS'J[TXNTS <br />Other Matters <br />We applied certain limited procedures to Management's Discussion and Analysis (MD&A) and the <br />Schedule of Funding Progress for the EUTF Health Plan, which are required supplementary <br />information (RSI) that supplements the basic financial statements. Our procedures consisted of <br />inquiries of management regarding the methods of preparing the information and comparing the <br />information for consistency with management's responses to our inquiries, the basic financial <br />statements, and other knowledge we obtained during our audit of the basic financial statements. We <br />did not audit the RSI and do not express an opinion or provide any assurance on the RSI. <br />We were engaged to report on Combining and Individual Nonmajor Fund Financial Statements and <br />Fund Schedules as well as Schedules of Revenues, Expenditures, and Changes in Fund Balance — <br />Budget and Actual, which accompany the financial statements but are not RSI. With respect to this <br />supplementary information, we made certain inquiries of management and evaluated the form, <br />content, and methods of preparing the information to determine that the information complies with <br />accounting principles generally accepted in the United States of America, the method of preparing it <br />has not changed from the prior period, and the information is appropriate and complete in relation to <br />our audit of the financial statements. We compared and reconciled the supplementary information to <br />the underlying accounting records used to prepare the financial statements or to the financial <br />statements themselves. <br />We were not engaged to report on the Statistics, which accompany the financial statements but are <br />not RSI. We did not audit or perform other procedures on this other information and we do not <br />express an opinion or provide any assurance on it. <br />Restriction on Use <br />This information is intended solely for the use of the Chair and Members of the County Council and <br />management of the County of Hawaii and is not intended to be and should not be used by anyone <br />other than these specified parties. <br />l�(✓K CGAs, TNc. <br />Honolulu, Hawaii <br />January 12, 2015 <br />