HomeMy WebLinkAbout2019-COH - Single Audit of Federal Financial Assistance ProgramsCOUNTY OF HAWAII
STATE OF HAWAII
SINGLE AUDIT OF FEDERAL FINANCIAL ASSISTANCE PROGRAMS
Fiscal Year Ended June 30, 2019
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N&KCPAs, Incl
AMERICAN SAVINGS BANK TOWER 11001 BISHOP STREET, SUITE 17001 HONOLULU, HAWAII 96813-3696
(808) 524-2255 F (808) 523-2090 1 nkcpa.com
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N&K CPAs, Inc.
ACCOUNTANTS I CONSULTANTS
April 29, 2929
To the Chair and Members of the County Council
County of Hawai` i
AMERICAN SAVINGS BANK TOWER
1 001 BISHOP STREET, SUITE 1700
HONOLULU, HAWAII 96813-3696
(808) 524-2255 F (808) 523-2090
We have completed our financial audit of the basic financial statements and other
supplementary information of the County of Hawaii, State of Hawaii (the County), as of and
for the fiscal year ended June 39, 2019. Our report containing our opinions on those basic
financial statements is included in the County's Comprehensive Annual Financial Report.
We submit herein our reports on the County's internal control over financial reporting and
on compliance and other matters, compliance for each major federal program and internal
control over compliance, and schedule of expenditures of federal awards required by the
Uniform Guidance.
OBJECTIVES OF THE AUDITS
The primary purpose of our audits was to form opinions on the fairness of the presentation
of the County's basic financial statements as of and for the fiscal year ended June 39, 20191
and to comply with the requirements of Title 2 U.S. Code of Federal Regulations Part 299,
Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal
Awards (Uniform Guidance), which establishes audit requirements for state and local
governments that receive federal financial assistance. More specifically, the objectives of the
audits were as follows:
To provide a basis for an opinion on the fairness of the presentation of the
County's basic financial statements.
2. To report on internal control over financial reporting and compliance with
provisions of laws, regulations, contracts, and grant agreements,
noncompliance with which could have a direct and material effect on the
determination of financial statement amounts in accordance with Government
Auditing Standards.
3. To report on internal control over compliance related to each major federal
program and an opinion on compliance with federal statutes, regulations, and
the terms and conditions of federal awards that could have a direct and
material effect on each major federal program in accordance with the single
Audit Act Amendments of 1996 and the Uniform Guidance.
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N&K CPAs, Inc.
ACCOUNTANTS I CONSULTANTS
SCOPE OF THE AUDIT
Our audit was performed in accordance with auditing standards generally accepted in the
United states of America as prescribed by the American Institute of Certified Public
Accountants; Government Auditing Standards, issued by the Comptroller General of the
United states; and the audit requirements of the Uniform Guidance. The scope of our audits
included an examination of the transactions and accounting records of the County for the
fiscal year ended June 30, 2019.
ORGANIZATION OF THE REPORT
This report is presented in four parts as follows:
• Part I - Our report on internal control over financial reporting and on
compliance and other matters.
• Part II - Our report on compliance for each major federal program; report
on internal control over compliance; and report on schedule of
expenditures of federal awards required by the Uniform
Guidance.
• Part III - The schedule of findings and questioned costs.
• Part IV - The summary schedule of prior audit findings.
We wish to express our sincere appreciation for the excellent cooperation and assistance
extended by the staff of the County.
Sincerely,
Oil
N&K CPAs, INC.
3
COUNTY of HAWAI `I, STATE of HAWAI `I
TABLE of CONTENTS
Page
PART I REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING
AND ON COMPLIANCE AND OTHER MATTERS
Independent Auditor's Report on Internal Control over Financial
Reporting and on Compliance and other Matters Based on an Audit of
Financial statements Performed in Accordance with Government
Auditing Standards 6 - 7
PART II REPORT ON COMPLIANCE FOR EACH MAJOR FEDERAL
PROGRAM; REPORT ON INTERNAL CONTROL OVER
COMPLIANCE; AND REPORT ON SCHEDULE of EXPENDITURES
OF FEDERAL AWARDS REQUIRED BY THE UNIFORM GUIDANCE
Independent Auditor's Report on Compliance for Each Major Federal
Program; Report on Internal Control over Compliance; and Report on
Schedule of Expenditures of Federal Awards Required by the Uniform
Guidance 9 - 1 1
Schedule of Expenditures of Federal Awards
12-22
Notes to schedule of Expenditures of Federal Awards 23
PART III SCHEDULE OF FINDINGS AND QUESTIONED COSTS
Schedule of Findings and Questioned Costs
PART IV SUMMARY SCHEDULE of PRIOR AUDIT FINDINGS
Status Report
2
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REPORT ON INTERNAL CONTROL OVER FINANCIAL
REPORTING AND ON COMPLIANCE AND OTHER MATTERS
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III N&K CPAs, Inc.
ACCOUNTANTS I CONSULTANTS
AMERICAN SAVINGS BANK TOWER
1 001 BISHOP STREET, SUITE 1700
HONOLULU, HAWAII 96813-3696
T (808) 524-2255 F (808) 523-2090
INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL OVER
FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS
BASED ON AN AUDIT of FINANCIAL STATEMENTS PERFORMED IN
ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
To the Chair and Members of the County Council
County of Hawaii
We have audited, in accordance with the auditing standards generally accepted in the
United states of America and the standards applicable to financial audits contained in
Government Auditing Standards issued by the Comptroller General of the United states,
the financial statements of the governmental activities, the business -type activities, the
discretely presented component unit, each major fund, and the aggregate remaining fund
information of the County of Hawaii, state of Hawaii (the County), as of and for the fiscal
year ended June 30, 2019, and the related notes to the financial statements, which
collectively comprise the County's basic financial statements, and have issued our report
thereon dated December 30, 2019.
Internal Control over Financial Reporting
In planning and performing our audit of the financial statements, we considered the
County's internal control over financial reporting (internal control) to determine the audit
procedures that are appropriate in the circumstances for the purpose of expressing our
opinions on the financial statements, but not for the purpose of expressing an opinion on
the effectiveness of the County's internal control. Accordingly, we do not express an
opinion on the effectiveness of the County's internal control.
A deficiency in internal control exists when the design or operation of a control does not
allow management or employees, in the normal course of performing their assigned
functions, to prevent, or detect and correct, misstatements on a timely basis. A material
weakness is a deficiency, or a combination of deficiencies, in internal control, such that
there is a reasonable possibility that a material misstatement of the entity's financial
statements will not be prevented, or detected and corrected on a timely basis. A significant
deficiency is a deficiency, or a combination of deficiencies, in internal control that is less
severe than a material weakness, yet important enough to merit attention by those
charged with governance.
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N&K CPAs, Inc.
ACCOUNTANTS I CONSULTANTS
Our consideration of internal control was for the limited purpose described in the first
paragraph of this section and was not designed to identify all deficiencies in internal
control that might be material weaknesses or significant deficiencies. Given these
limitations, during our audit we did not identify any deficiencies in internal control that we
consider to be material weaknesses. However, material weaknesses may exist that have
not been identified.
Compliance and other Matters
As part of obtaining reasonable assurance about whether the County's financial
statements are free from material misstatement, we performed tests of its compliance
with certain provisions of laws, regulations, contracts, and grant agreements,
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 objective of our audit, and accordingly, we do not express such an
opinion. The results of our tests disclosed no instances of noncompliance or other matters
that are required to be reported under Government Auditing Standards.
Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control
and compliance and the results of that testing, and not to provide an opinion on the
effectiveness of the entity's internal control or on compliance. This report is an integral
part of an audit performed in accordance with Government Auditing Standards in
considering the entity's internal control and compliance. Accordingly, this communication
is not suitable for any other purpose.
V PA
Honolulu, Hawaii
December 30, 2019
7
PART II
REPORT ON COMPLIANCE FOR EACH MAJOR FEDERAL PROGRAM;
REPORT ON INTERNAL CONTROL OVER COMPLIANCE; AND REPORT
ON SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
REQUIRED BY THE UNIFORM GUIDANCE
0
viii
m
N&K CPAs, Inc.
ACCOUNTANTS I CONSULTANTS
AMERICAN SAVINGS BANK TOWER
1 001 BISHOP STREET, SUITE 1700
HONOLULU, HAWAII 96813-3696
T (808) 524-2255 F (808) 523-2090
INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE FOR EACH MAJOR
FEDERAL PROGRAM; REPORT ON INTERNAL CONTROL OVER COMPLIANCE;
AND REPORT ON SCHEDULE of EXPENDITURES of FEDERAL AWARDS
REQUIRED BY THE UNIFORM GUIDANCE
To the Chair and Members of the County Council
County of Hawaii
Report on Compliance for Each Major Federal Program
We have audited the County of Hawaii, State of Hawai`i's (the County) compliance with
the types of compliance requirements described in the OMB Compliance Supplement that
could have a direct and material effect on each of the County's major federal programs
for the fiscal year ended June 30, 2019. The County's major federal programs are
identified in the summary of auditor's results section of the accompanying schedule of
findings and questioned costs.
Management's Responsibility
Management is responsible for compliance with federal statutes, regulations, and the
terms and conditions of its federal awards applicable to its federal programs.
Auditor's Responsibility
Our responsibility is to express an opinion on compliance for each of the County's major
federal programs based on our audit of the types of compliance requirements referred to
above. We conducted our audit of compliance in accordance with auditing standards
generally accepted in the United states of America; the standards applicable to financial
audits contained in Government Auditing Standards, issued by the Comptroller General
of the United states; and the audit requirements of Title 2 U.S. Code of Federal
Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit
Requirements for Federal Awards (Uniform Guidance). Those standards and the Uniform
Guidance require that we plan and perform the audit to obtain reasonable assurance
about whether noncompliance with the types of compliance requirements referred to
above that could have a direct and material effect on a major federal program occurred.
An audit includes examining, on a test basis, evidence about the County's compliance
with those requirements and performing such other procedures as we considered
necessary in the circumstances.
9
N&K CPAs, Inc.
ACCOUNTANTS I CONSULTANTS
We believe that our audit provides a reasonable basis for our opinion on compliance for
each major federal program. However, our audit does not provide a legal determination
of the County's compliance.
Opinion on Each Major Federal Program
In our opinion, the County complied, in all material respects, with the types of compliance
requirements referred to above that could have a direct and material effect on each of its
major federal programs for the fiscal year ended June 30, 2019.
Report on Internal control over compliance
Management of the County is responsible for establishing and maintaining effective
internal control over compliance with the types of compliance requirements referred to
above. In planning and performing our audit of compliance, we considered the County's
internal control over compliance with the types of requirements that could have a direct
and material effect on each major federal program to determine the auditing procedures
that are appropriate in the circumstances for the purpose of expressing an opinion on
compliance for each major federal program and to test and report on internal control over
compliance in accordance with the Uniform Guidance, but not for the purpose of
expressing an opinion on the effectiveness of internal control over compliance.
Accordingly, we do not express an opinion on the effectiveness of the County's internal
control over compliance.
A deficiency in internal control over compliance exists when the design or operation of a
control over compliance does not allow management or employees, in the normal course
of performing their assigned functions, to prevent, or detect and correct, noncompliance
with a type of compliance requirement of a federal program on a timely basis. A material
weakness in internal control over compliance is a deficiency, or combination of
deficiencies, in internal control over compliance, such that there is a reasonable possibility
that material noncompliance with a type of compliance requirement of a federal program
will not be prevented, or detected and corrected, on a timely basis. A significant deficiency
in internal control over compliance is a deficiency, or a combination of deficiencies, in
internal control over compliance with a type of compliance requirement of a federal
program that is less severe than a material weakness in internal control over compliance,
yet important enough to merit attention by those charged with governance.
Our consideration of internal control over compliance was for the limited purpose
described in the first paragraph of this section and was not designed to identify all
deficiencies in internal control over compliance that might be material weaknesses or
significant deficiencies. We did not identify any deficiencies in internal control over
compliance that we consider to be material weaknesses. However, material weaknesses
may exist that have not been identified.
10
N&K CPAs, Inc.
ACCOUNTANTS I CONSULTANTS
The purpose of this report on internal control over compliance is solely to describe the scope
of our testing of internal control over compliance and the results of that testing based on the
requirements of the Uniform Guidance. Accordingly, this report is not suitable for any other
purpose.
Report on Schedule of Expenditures of Federal Awards Required by the Uniform
Guidance
We have audited the financial statements of the governmental activities, the business -
type activities, the discretely presented component unit, each major fund, and the
aggregate remaining fund information of the County as of and for the fiscal year ended
June 30, 2019, and the related notes to the financial statements, which collectively
comprise the County's basic financial statements. We issued our report thereon dated
December 39, 2019, which contained unmodified opinions on those financial statements.
Our audit was conducted for the purpose of forming opinions on the financial statements
that collectively comprise the County's basic financial statements. The accompanying
schedule of expenditures of federal awards is presented for purposes of additional
analysis as required by the Uniform Guidance and is not a required part of the basic
financial statements. Such information is the responsibility of management and was
derived from and relates directly to the underlying accounting and other records used to
prepare the basic financial statements. The 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 themselves, and other additional
procedures in accordance with auditing standards generally accepted in the United States
of America. In our opinion, the schedule of expenditures of federal awards is fairly stated
in all material respects in relation to the basic financial statements as a whole.
Honolulu, Hawai` i
April 29, 2020
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C -
County of H awai `i, state of H awa i `i
NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
Fiscal Year Ended June 39, 2019
NOTE A - BASIS OF PRESENTATION
The accompanying schedule of expenditures of federal awards (the Schedule) includes the
federal award activities of the County of Hawaii and its discretely presented component unit,
the Department of Water Supply, under programs of the federal government for the fiscal year
ended June 30, 2019. The information in this Schedule is presented in accordance with the
requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative
Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform
Guidance). Because the Schedule presents only a selected portion of the operations of the
County of Hawaii , it is not intended to, and does not present the financial position, changes
in financial position, or cash flows of the County of Hawaii.
NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Expenditures reported on the Schedule are reported on the cash basis of accounting. Such
expenditures are recognized following, as applicable, either the cost principles in office of
[Management and Budget Circular A-87, Cost Principles for State, Local and Indian Tribal
Governments, or the cost principles contained in the Uniform Guidance, wherein certain types
of expenditures are not allowable or are limited as to reimbursement.
NOTE C - INDIRECT COST RATE
The County of Hawaii has elected not to use the 10 -percent de minimis indirect cost rate
allowed under the Uniform Guidance.
23
PART III
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
24
County of Hawai `i, state of Hawai `i
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
Fiscal Year Ended June 39, 2019
SECTION I - SUMMARY OF AUDITOR'S RESULTS
Financial Statements
Type of report the auditor issued on whether the
financial statements audited were prepared in
accordance with GAAP: Unmodified
Internal control over financial reporting:
Material weakness(es) identified? _ yes ✓ no
Significant deficiency(ies) identified? _ yes ✓ none reported
Noncompliance material to financial statements
noted? _ yes ✓ no
Federal Awards
Internal control over major federal programs
Material weakness(es) identified? _ yes ✓ no
Significant deficiency(ies) identified? _ yes ✓ none reported
Type of auditor's report issued on compliance
for major federal programs: Unmodified
Any audit findings disclosed that are required to
be reported in accordance with 2 CFR
200.516(a)? _ yes ✓ no
Identification of major federal programs:
CFDA Number Name of Federal Program or Cluster
14.871/14.879 Housing Voucher Cluster
20.205 Highway Planning and Construction
20.509 Formula Grants for Rural Areas and
Tribal Transit Program
97.036 Disaster Grants -Public Assistance
(Presidentially Declared Disasters)
Dollar threshold used to distinguish between Type A
and Type B programs:
Auditee qualified as a low-risk auditee?
SECTION 11 - FINANCIAL STATEMENT FINDINGS
No matters were reported.
25
$174807622
v1 yes no
County of Hawai `i, state of Hawai `i
SCHEDULE OF FINDINGS AND QUESTIONED COSTS (Continued)
Fiscal Year Ended June 39, 2919
SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS
No matters were reported.
26
PART IV
SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS
(Provided by the County of Hawaii)
27
County of Hawai `i, state of Hawai `i
STATUS REPORT
Fiscal Year Ended June 39, 2919
No prior audit findings which apply under the current criteria of the Uniform Guidance were noted.
M