2014-COH - Single Audit of Federal Financial Assistance Programs

Home

County of Hawaii, State of Hawaii NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Fiscal Year Ended June 30, 2014 NOTE A - BASIS OF PRESENTATION The accompanying schedule of expenditures of federal awards includes the federal grant activities of the County and its discretely presented component unit, the Department of Water Supply (DWS) and is presented on the cash basis of accounting. The information in this schedule is presented in accordance with the requirements of OMB Circular A-133, Audits of States, Local Governments, and Non -Profit Organizations. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. NOTE B - SUBRECIPIENTS Of the federal expenditures presented in the schedule of expenditures of federal awards, the County provided federal awards to subrecipients as follows: Amount CFDA Provided to Federal Grantor/Program/Grant Number Subrecipients U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Community Development Block Grant/State's Program and Non -Entitlement Grants in Hawaii 14.228 $ 842,099 HOME Investment Partnerships Program 14.239 62,200 TOTAL U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT 904,299 U.S. DEPARTMENT OF JUSTICE Office of Juvenile Justice and Delinquency Prevention Juvenile Accountability Incentive Block Grant 16.523 61,000 Juvenile Justice and Delinquency Prevention - Allocation to States 16.540 231,761 Crime Victim Assistance 16.575 116,764 TOTAL U.S. DEPARTMENT OF JUSTICE 409,525 U.S. DEPARTMENT OF LABOR WIA Adult Program 17.258 359,663 WIA Youth Activities 17.259 407,130 WIA Dislocated Workers 17.278 326,741 TOTAL U.S. DEPARTMENT OF LABOR 1,093,534 U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES Affordable Care Act Personal Responsibility Education Program 93.092 20,676 TOTAL U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES 20,676 TOTAL PROVIDED TO SUBRECIPIENTS $ 2,428,034 21