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Summary of Auditor's Results <br /> Identification of major federal programs: <br /> CFDA Number Name of Federal Program or Cluster <br /> 10.923 Emergency Watershed Protection <br /> Program <br /> 14.228 Community Development Block <br /> Grants/State's Program and Non- <br /> Entitlement Grants in Hawaii <br /> 16.575 Crime Victim Assistance <br /> 20.205 Highway Planning and Construction <br /> 21 .019 Coronavirus Relief Fund <br /> Dollar threshold used to distinguish between Type A <br /> and Type B programs: $1 ,703,216 <br /> Auditee qualified as a law-risk auditee? ✓ yes no <br /> N&K CPAs, Inc. 4 <br />