Comprehensive Annual Financial Report 2017

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N&K CPAs, Inc. ACCOUNTANTS|CONSULTANTS Other Information Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the County's basic financial statement . The introductory section, combining and individual nonmjor fund financial statements and budgetary comparison schedules, and the statistical section are presented for purposes of additional analysis and are not a required part of the basic financial statements. The combining and individual nonmajorfund financial statements and budgetary comparison schedules are the responsibility of management and were derived from and relate directly to the underlying accounting and other records used to prepare the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements thomee|veo, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opiniVn, the combining and individual nonmajor fund financial statements and budgetary comparison schedules are fairly atated, in all material noupecta, in relation to the basic financial statements as a whole. The introductory and statistical sections have not been subjected to the auditing procedures applied in the audit of the basic financial otetements, and ocomn]ing|y, we do not express an opinion or provide any assurance on them. Other ReportingRemuirmdbvGmvernn*ntAudding8tendards In accordance with Government Auditing 3b*noanns, we have also issued our report dated December 28, 2017, on our consideration of the County's internal controover financial reporting arid on our tests of its compliance with certain provisions of laws, reQu|ationo, uontreoto, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the County's internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the County's internal control over financial reporting and compliance. Honolulu, Hawaii December 28, 2017 - 15 -