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N&K CPAs, Inc. <br />ACCOUNTANTS | CONSULTANTS <br />The purpose of this report on internal control over compliance is solely to describe the <br />scope of our testing of internal control over compliance and the results of that testing based <br />on the requirements of OMB Circular A-133. Accordingly, this report is not suitable for any <br />other purpose. <br />Report on Schedule of Expenditures of Federal Awards Required by OMB Circular <br />A-133 <br />We have audited the financial statements of the governmental activities, the business- <br />type activities, the discretely presented component unit, each major fund, and the <br />aggregate remaining fund information of the County as of and for the fiscal year ended <br />June 30, 2015, and the related notes to the financial statements, which collectively <br />comprise the County’s basic financial statements. We issued our report thereon dated <br />December 28, 2015, which contained unmodified opinions on those financial <br />statements.Our audit was conducted for the purpose of forming opinions on the <br />financial statements that collectively comprise the County’s basic financial statements. <br />We have not performed any procedures with respect to the audited basic financial <br />statements subsequent to December 28, 2015. The accompanying schedule of <br />expenditures of federal awards is presented for purposes of additional analysis as <br />required by OMB Circular A-133 and is not a required part of the basic financial <br />statements. Such information is the responsibility of management and was derived from <br />and relates directly to the underlying accounting and other records used to prepare the <br />basic financial statements. The information has been subjected to the auditing <br />procedures applied in the audit of the basic financial statements and certain additional <br />procedures, including comparing and reconciling such information directly to the <br />underlying accounting and other records used to prepare the basic financial statements <br />or to the basic financial statements themselves, and other additional procedures in <br />accordance with auditing standards generally accepted in the United States of America. <br />In our opinion, the schedule of expenditures of federal awards is fairly stated in all <br />material respects in relation to the basic financial statements as a whole. <br />Honolulu, Hawai‘i <br />March 28, 2016 <br />11 <br /> <br />