Office of the Auditor | State of Hawai`i

June 30, 2019 Financial Statements and Single Audit Report The auditors from KMH LLP reported one significant deficiency in internal control over financial reporting and 13 material weaknesses in internal control over compliance that are required to be reported under Government Auditing Standards and the Uniform Guidance.

June 30, 2019 Financial Statements and Single Audit Report The auditors from KKDLY LLC identified one significant deficiency in internal control over financial reporting that is required to be reported in accordance with Government Auditing Standards. The auditors also identified one significant deficiency in internal control over compliance in accordance with the Uniform Guidance.

June 30, 2019 Financial Statements The auditors from Accuity LLP identified one material weakness and two significant deficiencies in internal controls over financial reporting, and five material weaknesses and six significant deficiencies in internal control over compliance with major federal programs that are required to be reported in accordance with Government Auditing Standards and the Uniform Guidance, respectively.

June 30, 2019 Financial Statements The auditors from KPMG LLP reported no deficiencies in internal control over financial reporting that were considered to be material weaknesses and no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

June 30, 2019 Financial Statements The auditors from KKDLY LLC reported no deficiencies in internal control over financial reporting that were considered to be material weaknesses and no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.