HomeMy WebLinkAboutCOM 0134.003 2020-2022 4.$ N&K CPAs, Inc.
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ACCOUNTANTSICONSULTANTS •
COUNTY OF HAWAI'I
Financial Audit for the Fiscal Year Ended
June 30, 2020 •
SUBMITTED BY: TYLER J. BENNER
COUNTY AUDITOR
Comm. No. V-54.")
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Ref.To: F41
Ref. Date AUG .2 7 2021
Scope of Audit Services
■ To express an opinion on the fair presentation of the
County of Hawai`iIs financial statements as of and for the
fiscal year ended June 30, 2020.
■ To express an opinion on compliance with applicable
federal requirements that could have a direct and material
effect on each of the County of Hawai`i's major federal
programs for the fiscal year ended June 30, 2020.
■ Perform an audit in accordance with auditing standards
generally accepted in the United States of America, the
standards applicable to financial audits contained in
Government Auditing Standards, and the audit
requirements of the Uniform Guidance (Title 2 CFR Part
200)
N&K CPAs, Inc.
Summary of Auditor's Results
Federal Awards
Internal control over major federal programs:
Material weakness(es) identified? yes ✓ no
Significant deficiency(les) 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
N&K CPAs, Inc.
Summary of Auditor's Results
Identification of major federal programs:
CFDA Number Name of Federal Program or Cluster
10.923 Emergency Watershed Protection
Program
14.228 Community Development Block
Grants/State's Program and Non-
Entitlement Grants in Hawaii
16.575 Crime Victim Assistance
20.205 Highway Planning and Construction
21 .019 Coronavirus Relief Fund
Dollar threshold used to distinguish between Type A
and Type B programs: $1 ,703,216
Auditee qualified as a law-risk auditee? ✓ yes no
N&K CPAs, Inc. 4
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