... Auditor State of Hawai`i: We have audited the accompanying financial statements of the governmental activities, each major fund, and the aggregate remainingfund information of the Department of Agriculture, ... the UnitedStates. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements arefree of material misstatement. An audit includes ... in the government-wide financial statements, the financial statements present fairly, in allmaterial respects, the respective financial position of the Department of Agriculture, State of Hawai`i, ...