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N&K CPAs, Inc. <br />ACCOUNTANTS | CONSULTANTS <br />SCOPE OF THE AUDIT <br />Our audit was performed in accordance with auditing standards generally accepted in the <br />United States of America as prescribed by the American Institute of Certified Public <br />Accountants;Government Auditing Standards, issued by the Comptroller General of the <br />United States; and the provisions of OMB Circular A-133.The scope of our audit included <br />an examination of the transactions and accounting records of the County for the fiscal year <br />ended June 30, 2015. <br />ORGANIZATION OF THE REPORT <br />This report is presented in five parts as follows: <br /> • Part I - Our report on internal control over financial reporting and on <br />compliance and other matters. <br /> • Part II - Our report on compliance with requirements that could have a <br />direct and material effect on each major program and on internal <br />control over compliance, and report on the schedule of <br />expenditures of federal awards. <br /> • Part III - The schedule of findings and questioned costs. <br /> • Part IV - The summary schedule of prior audit findings. <br /> • Part V - The corrective action plan. <br />We wish to express our sincere appreciation for the excellent cooperation and assistance <br />extended by the staff of the County. <br /> Sincerely, <br /> N&K CPAs, INC. <br /> Chad Funasaki <br /> Principal <br />3 <br /> <br />