HomeMy WebLinkAboutCOM 0029.000 2000-2002 . d.
AL KONISHI DONALD IKEDA
! au,p C lerh Depun C
Dunn Clerk
CONSTANCE R KIRIU
Lrgrslarrve 4udno,
OFFICE OF THE COUNTY CLERK
County of Haw m !
Il.n: a! ! Coanlt Buddutx
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December 8, 2000
To Council Members
From Conroe Ktntl_' 1
Legislative Auditor
RE Single Audit Report for Fiscal Year Ending June 30, 2000
A copy of the Single Audu Report of the County o(Hawar't (or Fiscal Year Ending
June 30, 2000, is distributed for your mfoimation and review The Single Audn Report
.vas prepared by KPMG, LLP as part of the Council's overall audit contract
The Single Audit Report is prepared for federal awarded programs to meet reporting and
auditing requirements Specifically, subrecipients in receipt of a minimum threshold
amount of funds are audited for the purpose of identifying material weakness of mtemal
controls and testing compliance with certain provisions of laws, regulations, contracts
and grants, which could have a direct and material effect on the financial statement
amounts A list of all county programs that have received federal funds can be found on
pages 7-14 ("Schedule of Expenditures of Federal Awards") Another separate
memorandum received on December 4, 2000 from the Finance Duector Dixie Kaetsu
submrttmg a "Corrective Action Plan" and a "Summary Schedule of Prior Audrt
Findings" should be kept wrth the Sing/e Audu Report
The auditors found that their testing disclosed no instances of noncompliance that are
required to be reported under Governmem Audttuig Standards The auditors also noted
no matters mvoh~ing the mtemal control over financial reporting and its operation that
' would be considered to be material weakness Additionally, the auditors found that the
County complied, in all material respect, with the audit requirements applicable to each
of its mayor federal programs
Should you have any yuestions, please feel free [o contact me
Eric ^
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COUNTY OF HAWAII
STATE OF HAWAII
Single Audit of Federal Financial Assistance Programs
Year ended June 30, ?000
~`i/FC
OFFICE 0~- THE
LEGISL~?I,'~ = ~.Ii.~ITCR
CORRECTIVE ACTION PLAN
00 DEC -4 APf 10~ 45
Dcpartmeut of Agriculture
Water and Waste Disposal S}•stems for Rural Communities
CFDA No. 10.760
Department of Housing and Lrban Development
Community Development Block Grant/Small Cities Program
CFDA No. 14.219
Federal Award No. B-93-DH-15-0002, B-94-DH-15-002, B-96-DH-15-0002 and
B-97-DH-15-0002
Finding 00-01 Subrecipient lVlortitoring
Recoaunendation: We recommend that the County closely monitor its subrecrprents to
ensure that the County receives audrted financral statements m a timely manirer
Adnrii:islration's Co~nurenr: The County acknowledges the rmporlance of subrecrprents'
audit reports to evaluate the adnunistratrou of the program m accordance with federal
regwrements In the srtuahon aced m this finding, the subrecrprent, Hamakua Housing
Corporation, has mdrealed that, once again, rt rs not possible for them to meet the 150-Jay
audit deadline due to accounting complexrues and staffing lurutatrons The audit report for
the year ended December 31, 1999 rs expected to be completed by November 30, 2000 Due
to a similar finding last year for the same subrecrprent, the Office of Housing and
Community Development has unplemented new• procedures to mfor~n subrecrprents about
audit report deadlines In addition to wntten notification sent unmedralely aRer the end of
the fiscal year, penodre telephone calls are made requesting the audrted financral statements
For future projects, subrecrprents will be nwnrtored more closely to ensure that audrted
financral statements are received m a trmely manner
Anticipated Conrplehar Dafe: This will be an ongoing effort
Contact Persons: Edwin S Taira, Assistant Housing Admuustralor
Office of Housing and Commundy Development
Richard Tsunoda, Walenvorks Controller
Department of Water Supply
SUMMARY SCHEDULE OF PRIOR ACIDIT FINDINGS
Environmental Protection Agency
Capitalization Grants for State Revolving Funds
Eroding 98-05: We +ecommend that the Drvtston monitor the contractor's compltance
with the Davts-Bacon Act (and other labor requtremenls) and ensure that adequate
documentation +s mauttamed The Drv+s+on should regmre that rt be provided
w+th a copy of the appropriate cert+ficatron(s) as part of the proper monthly
progress billing
Corrective action taken: The payroll ce+trfications a+e beutg mauttained by the
Construction Manager (CM) for the duration of a project The CM
provides an affidavit each month that certified payroll records have been
rev+ewed a+e mamtauted m their offices The County has continued to
make peuodic inspections of the records to ensure compliance Such
peuodre mspectrons wrll conhttue
Contact person: Peter Boucher
Wastewater Drvtsron Chref
Department of Agriculture
Water and Waste Disposal Systems for Rural Communities
Deparhneut of Housing and Community Development
Community Development Block Crant/Small Cities Program
Finding 99-01: We recommend that the County closely monitor its subrecrptents to
ensure that the reywrcd audit reports are completed nr a lonely manner
Corrective action taken: fhe audit report for the subrecrpient, Hantakua
Housing Cotporatron, for the year ending December 31, 1998 was
received ut December 1999 In addrhon, the Office of Housing and
Communrty Development sent out letters to reinutd subrecrprents of their
conUac[ual obligations to submit flterr audited financial statements within
GO days of fiscal year end On April 14, 2000, a letter was sent to the
project coordinator for the program m question mdreatrng that the audit
rcpmt was due by May 29, 2000 The project coordinator responded that
the audit would not be ready by May 29 due to accounting complexitres of
the program Arrtrcrpa[ed completion date rs the end of October, 2000
Contact persons: Edwin S Tau-a
Housing Adnunistrator
Kick Sumada
Departrnent of Water Supply Assistant Controller
Finding 99-02: We noted that the County and the subreciptent are currently m the
process of executing and amendment to the subrecipient agreement that wtll be
effective Apnl 29, 1999 and extent the agreement to Apnl 28, 2000 The County
should exerctse greater care m monttonng actrvittes under subrectp~ent
agreements
Corrective action taken: Due to the ongoing status of the last of the three
projects covered under the agreement, a second amendment to the contract
was executed to extend the subrec~pient agreement though December 31,
2000 All conslrucUon has been completed and the subrectptenl is
awartmg processing of paperwork from the contractor before subnntgng a
final claim for federal funds
Contact person: Rtck Sumada
Department of Water Supply Assistant Controller
Department of Housing and Urban Development
Community Development Block GranUSmall Cities Program
Finding 99-03: We reconunend that the County exercise greeter care m ensuung that all
procurement documentation is properly maintained
Corrective action taken: The Office of Housing and Conununrly Development
has Implemented procedures to ensure that procurement documentalton is
properly maintained There have been no other instances of misplaced
files
Contact person: Edw•m S Taira
Housing Admuus[rator
SECTION I -INTRODUCTION
PC 6~~x d15C
Hercl,~o_ h 96812-4150
October 6, 2000
To [he Members of [he
Counry Council of Haw'ai'i
County of Hawai i
Hilo, Hawaii
We have completed our financial audit of the general purpose financial statements of the County of
Hawaii, State of Hawaii (Count}), as of and for the year ended June 30, 2000 We have also audited the
County's compliance with requirements applicable [o its maJor federal financial assistance programs We
submit herein our reports on compliance and m[einal control over financial reporting and over federal
awards, the schedule of expenditures of federal awards and a schedule of findings and questioned costs
The audit obJectives and scope of the financial audit, as defined in our contract with the County, are as
follows
AUDIT OBJECTIVES
I To provide a basis for an opinion on presentation of the general purpose financial statements
of the County and all of its agencies, including the Department of Water Suppl.
2 To ascertain whether or not expenditures and other disbursements have been made, and
revenues, receipts and receivables to which the County is entitled or is responsible for having
collected and accounted for in accordance with the laws, rules and re¢ulatiotts, and policies
and procedures of the County, the Slate of Hawaii and the federal government (where
applicable) have been satisfied
3 To evaluate the accuracy, effectiveness, and efficiency of the systems and procedures for
financial accounting, internal and operational controls of the County and of operations for
which the Counry is responsible
4 To ascertain whether (I) the funds appropriated [o the agencies have been expended m
accordance with the purposes for which the} were appropriated and m accordance with
applicable laws, ordinances and regulations, (2) adequate accounting stis[ems and procedures
have been established to safeguard [he public funds and property, (3) accurate and reliable
fiscal records have been maintained, and (4) there has been efficiency m operations
5 To test, study, examine, evaluate and report on the general purpose financial statements,
internal accounting and other control s}•stems, and other compliance reyuiremzn[s for federal
financial assistance programs m accordance with the provisions of [he Single Audit Ac[ of
1984, the Single Audn Act Amendments of 1996, as may be amended. and U S Office of
Management and Budget (OMB) Circular No A-133
6 To recommend improvements to the internal control, reporting and accounting systems and
procedures of the County's agencies as appropriate
I
SCOPE OF AUDIT
I W'e performed an audit of the general purpose financial statements as of and for [he year
ended June 30, 2000 in accordance with generally accepted auditing standards, as adopted by
the American Institute of Certified Public Accountants, and the standards applicable to
governmental financial audits contained m Ciovernmenl Auditing Standards, issued by the
Comptroller General of the United States
2 As part of the audit of the County's general purpose financial statements, we performed tests
of the County's compliance with certain provisions of laws, regulations, contracts and grants
W'e also evaluated the County's internal control over financial reporting, which included an
assessment of the extent to which the internal control structure can be relied upon to ensure
accurate information, to ensure compliance with laws and regulations, to provide for efficient
and effective operations, and to ensure integrity m the County's receipt and expenditure of
public funds
3 We performed an audit of the County's federal financial assistance programs for the year
ended June 30, 2000 in accordance with generally accepted audrtmg standards, as adopted by
[he American Institute of Certified Public Accountants, [he standards applicable to financial
audits contained m Government Audumg Smndords, issued by the Comptroller General of
the United States, certain provisions of OMB Circular A-133 and the applicable sections
described m the D:'NB's Crrcu(ar A-1.33 Compliance Supp(emen!
ORGANIZATION OF REPORT
Our report is organized into three sections as follows
I Section 1, entitled '`Introduction;' describes the obJectives and scope of our financral audit
and the organization and contents of this report
2 Section 11, entitled "Compliance and Internal Control Over Financial Reporting," contains our
report on the County's complrance and internal control over financral reporting based upon
our audit of the County's general purpose financral statements
3 Section III, entitled "complrance and Internal Control Over Federal Awards;' contains our
report on the County's compliance and internal control over federal awards m accordance with
OMB Circular A-133, a schedule of expenditures of federal awards and a schedule of findings
and questioned costs
Our report on the general purpose financial statements of the County as of and for the year ended June 30,
2000 rs included under a separate cover A separate management letter dated October 6, 2000 has also
been issued
W'e would like [o take this opportunity [o express our appreciation to the personnel of the County of
Haw•ar'i for the cooperation and assistance extended to us during our audit W'e will be pleased to discuss
any questions that you or your associates may have regarding our recommendations
Very truly yours,
~/v(Cz LLB
SECTION ll -COMPLIANCE AND INTERNAL CONTROL
OVER FINANCIAL REPORTING
~!1
FC L3cY 4156
hcrc~Wc F 96612 415C
Report on Compliance and on Internal Control
Over Financial Reporting Based on an
Audit of Financial Statements Performed in
Accordance with Government Auditing Standards
To the Members of [he
County Council of Hawaii
County of Hawaii
Hilo. Hawaii
We have audited the general purpose financial statements of the County of Hawaii, State of Hawaii
(County), as of and for the year ended June 30, ?000, and have issued our report thereon dated October 6
?000 W'e conducted our audit in accordance w•i[h auditing standards generally accepted in the United
S[a[es of America and the standards applicable to financial audits contained in Government AudranR
Standards, issued by the Comptroller General of the United States
Compliance
As part of obtaining reasonable assurance about whether the County's general purpose financial
statements are free of material misstatement, yve performed tests of its compliance with certain provisions
of laws, regulations, contracts and grants, noncompliance with which could have a direct and material
effect on the determination of financial statement amounts However, providing an opinion on compliance
with those provisions was not an obJecuve of our audit, and accordingly, we do not express such an
opinion The results of our tests disclosed no instances of noncompliance that are required [o be reported
under Government Audumg Standards
Internal Control Over Financial Reporting
In planning and performing our audit, we considered the County's internal control over financial reporting
in order to determine our auditing procedures for the purpose of expressing our opinion on the general
purpose financial statements and not to provide assurance on the internal control over financial reporting
Our consideration of the internal control over financial reporting would not necessarily disclose all matters
m the internal control over financial reporting [hat might be material weaknesses A material weakness rs
a condmon m which the design or operation of one or more of the internal control components does no[
reduce to a relatively low level the nsl. that miss[atement~ m amounts that would be material m relation to
the general purpose financial statements being audited may occur and not be detected within a timely
period by employees m the normal course of perfornung their assiened functions W'e noted no matters
3
;
im•olvmg [he internal control over financial reporting and rts operation that we consider [o be ma[enal
weaknesses However, we noted other matters mvoh•mg the internal control over financial reporting,
which we have reported to management of the County m a separate letter dated October 6, 2000
This report is intended solely for the information and use of [he County Admmistra[wn, [he Counh
Council and federal awarding agencies and is not intended to be and should not be used by anyone other
than these specified parties
f~Pw(G t_t_~
Honolulu, Hawaii
October 6, 2000
4
SECTION 111 -COMPLIANCE AND INTERNAL CONTROL
OVER FEDERAL AWARDS
~
=G Sot 4150
H~'ip~•J~J H 96824160
Report on Compliance wtth Requirements
Applicable to Each Major Program and on
Internal Control Over Compliance in
Accordance with OMB Circular A-133
To [he Members of the
County Council of Hawaii
County of Haw•at't
Hrlo, Hawat`1
Compliance
We have audited the compliance of the County of Hawaii, Slate of Hawat`t (County), wrth the n'pes of
compliance regwrements described m [he L`S Office of.Managemen! and Budget IO.MBj CtrcularA-l33
Complrance Supplement that are applicable to each of tts maJor federal programs for the year ended
June 30, ?000 The County's maJor federal programs are identified to the summary of auditor's results
section of the accompanying schedule of findings and questioned costs Compliance w•tth the
requtrements of laws. regulations, contracts and grants applicable to each of its maJor federal programs is
[he responsibility of the Countv's management Our responsibility is to express an opinion on the
County's compliance based on our audit
We conducted our audit of compliance m accordance wrth auditing standards generally accepted m [he
United Stales of America, the standards applicable to financial audus contained m Government Audurng
Standards, issued by the Comptroller General of [he United States, and OMB Circular A-133, Rud~ls of
Slates Local Gor•ernments and :ion-Profrt Organr_ahoro Those standards and OMB Ctrcular A-l33
require that we plan and perform [hc audit to obtain reasonable assurance about whether noncompliance
with the types of compliance regtnremen[s referred to above that could have a direct and material effect on
a maJor federal program occurred An audit includes e>,amintng, on a test basis, evidence about the
County's compltance with those requtrements and performing such other procedures as we considered
necessary m the circumstances Rre believe that our audit provides a reasonable basis for our opinion
Our audit does no[ provide a le¢al determmauon on the County s compliance wrth those requtrements
In our opinion, the County complied, m all matenal respects, with the requirements referred [o above that
are applicable to each of its maJor federal programs for the year ended June 30, 2000 However, the
results of our auditing procedures disclosed an instance of noncompliance with [hose requirements. which
is required to be reported in accordance with OMB Circular A-133 and which is described in the
accompanying schedule of findings and questioned costs as item 00-01
Internal Control Over Compliance
The management of the County is responsible for establishing and maintaining effective internal control
over compliance with requirements of laws, regulations, contracts and grants applicable to federal
programs In planning and performing our audit, we considered the County's internal control over
compliance with requirements that could have a direct and matenal effect on a maJor federal program in
order to determine our auditing procedures for the purpose of expressing our opinion on compliance and to
test and report on the internal control over compliance in accordance with OMB Circular A-133
Our consideration of the internal control over compliance would not necessarily disclose all matters in the
internal control that might be material weaknesses A material weakness is a condition in which the
design or operation of one or more of the internal control components does no[ reduce to a relatively low
level the nsk [hat noncompliance with applicable requirements of laws, regulations, contracts and grants
that would be material iii relation to a maJor federal program being audited may occur and no[ be detected
w•rthm a timely penod by employees m the normal course of performing their assigned functions We
noted no matters involving [he internal control over compliance and rts operation that we consider [o be
material weaknesses
Schedule of Expenditures of Federal Awards
We have audited the general purpose financial statements of the County of Hawai- i as of and for the year
ended June 30, 2000, and have issued our report thereon dated October 6, 2000 Our audit was performed
for [he purpose of forming an opinion on the general purpose financial statements taken as a whole The
accompanying schedule of expenditures of federal awards is presented for purposes of additional analysis
as required by OMB Circular A-133 and is no[ a required part of the general purpose financial statements
Such information has been subJec[ed to the auditing procedures applied in the audit of the general purpose
financial statements and, in our opinion, is fairly stated, in all material respects, in relation to the general
purpose financial statements taken as a whole
This report is intended solely for the information and use of the County Administration, the Counh
Council and federal awarding agencies and is no[ intended to be and should not be used by anyone other
than these specified parties
K`pw(G u-P
Honolulu. Hawai i
October 6, 2000
6
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COUNTY OF HAWAPI
STATE OF HAWAII
Notes [o Schedule of Expenditures of Federal Awards
Year ended June 30, 2000
(1) Basis of Presentation
The accompanying schedule of expenditures of federal awards (schedule) includes the federal grant activity
of the County of Hawai i, State of Hawaii (County) Such schedule rs presented on the modified accrual
basis of accounting, which is described m Note I to the County's general purpose financial statements
The information in [his schedule is presented in accordance with [he requirements of OMB Circular A-133,
9udus of States, Local Governments, and:~bbProfr! Organrzalrons Therefore, some amounts presented m
this schedule may differ from amounts presented in, or used in the preparation of, the general-purpose
financial statements
(2) Subrecipieots
Of the federal expenditures presented in this schedule, the County provided federal awards to subrecipients
as follows
Amount
CFDA Provided to
Program Title Number Subrecipients
Housing Preservation Grants 10 433 $ 49,734
Paauilo Water System 10 760 325,437
Paauhau Water System 10 760 1,079,>24
Economic Development-Technical
Assistance 11303 X3,245
Community Development Block
GranUSmall Cities Program 14 219 162,750
Community Development Block
GranUSpecial Purpose Grant ] 4 227 2,250
Emergency Shelter Grants Program 14 231 48,853
HOME Investment Partnership Program 14 239 39,917
Juvenile Accountability Incentive Block
Grant 16 523 49,983
Tide V -Delinquency Prevention Program 16 548 47,445
Cnme Victim Assistance 16 575 145 026
Bicycle Education Program 20 6U0 13.814
Title III, Part B -Grants for Supportive
Services and Senior Centers 93 044 240.390
Title 111, Part D - In Home Services for
Frail Older Individuals 93 046 2,458
15
COUNTY OF HAW:41`I
STATE OF HAWAII
Schedule of Fmdmgs and Questioned Costs
Year ended June 30, 2000
(1) Summary of Auditor's Results
(a) The type of report tssued on [he general purpose financtal statements Unqualified optmon
(b) Reportable conditions to internal control were disclosed by the audn of the general purpose financial
statements No Material weaknesses No
(c) Noncompliance which is material to the general purpose financial statements No
(d) Reportable conditions m internal control over maJor programs No Material weaknesses No
(e) The type of report issued on compliance for maJor programs Unqualified opinion
(f) Any audn findings which are required to be reported under section 510(a) of OMB Grcular A-133
Yes
(g) MaJor programs
Department of Agriculture - 10 760 -Water and 1Vas[e Disposal Systems for Rural
Communities
Department of Housing and Urban Development - 14 219 - Community Development Block
GrandSmall Ct[ies Program
Department of Transportation - 20 205 -Highway Planning and Construction
(h) Dollar threshold used to distinguish behveen Type A and Type B programs 3% of total federal
awards expended or $758,793
(i) Audrtee qualified as a low-risk audrtee under Section 530 of OMB Circular A-133 Yes
(2) Findings Relating to the General Purpose Financial Statements Reported to Accordance with
Governmen! Audilrng Standards:
None
16 (Continued)
COUNTY OF HAR'41`1
STATE OF HAWAI`1
Schedule of Findings and Questioned Costs
Year ended June 30, ?000
(3) Findings and Questioned Costs Relating to Federal Awards:
Department of Agriculture
Water and Waste Dtsposal Systems for Rural Communities
CFDA No. 10.760
Department of Housing and Urban Development
Community Development Block Grant/Small Cities Program
CFDA Na. 14.219
Federal Award No. B-93-DH-15-0002, B-94-DH-15-0002, B-97-DH-IS-0002 and B-98-DH-15-0003
Ftndine 00-O1 Subrectotent Momtonne
Condition During our testw•ork on subrectpten[ monitoring, w•e noted that the County has not received
audited financial statements from a subrectptent, Hamakua Housing Corporation, for the year ending
December 31, 1999 as regmred by OMB Circular A-133
Cntena: The County, as a direct recipient or pass-through agency, should obtain and review audited
financial statements as part of its subrectpten[ monnonng process to comply with OMB Circular A-133
The subrectpten[ agreement between the County, [he subrectptent and [he grantor for the Water and Waste
Dtsposal Systems for Rural Commumues program regwres audited financtal statements to be provided
within 1 ~0 days of the subrectptent's December 31 year end
Effect: The County is unable to uuhze the audited financtal statements to evaluate the subrectpten['s
administration of the program in accordance with Federal requirements
Cause: The subrectpten[ is to [he process of finalizing their audit The County expects to receive the
subrectptent's audited financtal statements to the near future
Questioned Cost: $0
Recommendation: We recommend that the County closely monitor its subrectptents to ensure that the
County receives audited financtal statements m a timely manner
17