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N&K CPAs, Inc. <br />ACCOUNTANTS | CONSULTANTS <br />Our consideration of internal control was for the limited purpose described in the first <br />paragraph of this section and was not designed to identify all deficiencies in internal <br />control that might be material weaknesses or significant deficiencies and therefore, <br />material weaknesses or significant deficiencies may exist that were not identified. Given <br />these limitations, during our audit we did not identify any deficiencies in internal control <br />that we consider to be material weaknesses. We did identify certain deficiencies in <br />internal control, described in the accompanying schedule of findings and questioned <br />costs as items 2015-001 and 2015-002 that we consider to be significant deficiencies. <br />Compliance and Other Matters <br />As part of obtaining reasonable assurance about whether the County’s financial <br />statements are free from material misstatement, we performed tests of its compliance <br />with certain provisions of laws, regulations, contracts, and grant agreements, <br />noncompliance with which could have a direct and material effect on the determination <br />of financial statement amounts. However, providing an opinion on compliance with <br />those provisions was not an objective of our audit, and accordingly, we do not express <br />such an opinion. The results of our tests disclosed no instances of noncompliance or <br />other matters that are required to be reported under Government Auditing Standards. <br />County’s Response to Findings <br />The County’s response to the findings identified in our audit is described in Part V, <br />Corrective Action Plan, of this report. The County’s response was not subjected to the <br />auditing procedures applied in the audit of the financial statements and, accordingly, we <br />express no opinion on it. <br />Purpose of this Report <br />The purpose of this report is solely to describe the scope of our testing of internal <br />control and compliance and the results of that testing, and not to provide an opinion on <br />the effectiveness of the entity’s internal control or on compliance. This report is an <br />integral part of an audit performed in accordance with Government Auditing Standards <br />in considering the entity’s internal control and compliance. Accordingly, this <br />communication is not suitable for any other purpose. <br />Honolulu, Hawai‘i <br />December 28, 2015 <br />7 <br /> <br />