HomeMy WebLinkAboutCOM 0574.000 2002-2004 JM<Y O! y,~
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AL KONISHI ~ ' CONSTANCG R. KIRIU
('ouwr (7rrk Le,¢isla[ive Auditor
JAY MENDG
Deputy Com~(c (jerk a
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County of Kawai `i
Office of the County Clerk pn
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Apri] 2, 2004 c0
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f0: Council Members -
FROM: ConstanceKiriuj~-(,~_,
Legislative Auditor
RE: Single Audit Report for Fiscal Year Ending June 3Q 2003
A copy of the Single Audit Report n(the Coantr ojl/nuvi'i /or Fiseul Year Ending Jtme 30, ?003, is
distributed for your information and review. The Single Audit Re/~ort was prepared by KPMG LLP as part
of the Council's overall audit contract and is not required by the Flawai'i County Charter.
The Sing/e Audit Report is prepared for federal awarded programs to meet reporting and auditing
requirements. Specifically, sub-recipients in receipt of a minimum threshold amount of funds are audited
for [he purpose of identifying material weakness of internal controls and testing compliance with certain
provisions of Taws, 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 R-18 ("Schedule of Expendiwres of Federal Awardv'). Another separate memorandum received on
March 29, 2004 from the Controller Deanna Sako submitting a "Summary Schedule of Prior Audit
Findings" is included with the Single Audi! Report.
In Section 1[I, Compliance and In[emal Control Over Federal Awards, the auditors found [hat, the County
complied in all material respects with the requirements applicable to each of its major federal programs for
[he year ended .tune 30, 2003. Further, there were no matters involving internal control over compliance
and its operation that were considered to be material weaknesses.
The external auditors will be scheduled at a future Finance Committee meeting [o answer any questions
you may have.
Enclosures
Comm. No. s 7~
Ref. To:
Ref. Uate
l~`l'
COUNTY OF HAWAII
STATE OF HAWAII
Single Audit of Federal Financial Assistance Programs
Year ended June 30, 2003
SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS
Department of Labor
Workforce Investment Act
Finding O1-Ol: We recommend that the County perform subrecipient monitoring procedures to
determine whether or not there is compliance with provisions of the Workforce
Investment Act and applicable laws and regulations similar to those performed on its
other subrecipients.
Corrected: Procedures have been implemented to improve monitoring activities of
subrecipient agreements. All subrecipients were monitored during the current
year. Monitoring will continue on an ongoing basis. No such instances were
noted in the current year. The comment is no longer applicable.
Contact person: Edwin S. Taira
Housing Administrator
Department of Housing and Urban Development
Section 8 -Housing Choice Vouchers
Finding 02-O1: While performing the calendar year 2003 utility allowance rates analysis, the
County reviewed and included adequate supporting documentation to verify that the 2002
utility allowance rates used were appropriate. We also noted that the 2003 analysis
included adequate supporting documentation. We recommend that the County continue
to include adequate supporting documentation in its files.
Corrected: Procedures have been implemented to ensure that proper documentation and
records are maintained to substantiate future determinations of the utility
allowance rates analysis. No such instances were noted in the current year. The
comment is no longer applicable.
Contact person: Edwin S. Taira
Housing Administrator
Department of Labor
Workforce Investment Act Cluster
Finding 02-02: Subsequent to July 2001, the County implemented monitoring procedures over
all its subrecipients. We recommend that the County review the two subrecipient
expenditure registers and corresponding reimbursement requests described above and
continue to monitor all subrecipients to ensure compliance with laws and regulations.
Corrected: Monitoring procedures of all subrecipient expenditure reports and payment
requests have been implemented. In addition, on-site reviews of administrative
and financial activities related to the Workforce Investment Act are performed
annually. We will continue to monitor sub-recipient expenditure reports and
payment requests on an ongoing basis. No such instances were noted in [he
current year. The comment is no longer applicable.
Contact persons: Edwin S. Taira
Housing Administrator
COUNTY OF HAWAII
STATE OF HAWAII
Single Audit of Federal Financial Assistance Programs
Year ended June 30, 2003
Table of Contents
Page
I. INTRODUCTION
Audi[ Objectives 1
Scope of Audit 2
Organization of Report 2
II. COMPLIANCE AND INTERNAL CONTROL OVER FINANCIAL REPORTING
Report on Compliance and on Internal Control over Financial Reporting Based
on an Audit of Financial Statements Performed in Accordance with
Government Auditing Standards 4
III. COMPLIANCE AND INTERNAL CONTROL OVER FEDERAL AWARDS
Report on Compliance with Requirements Applicable to Each Major
Program and on Internal Control over Compliance in Accordance with
OMB Circular A-133 6
Schedule of Expenditures of Federal Awards 8
Notes to Schedule of Expenditures of Federal Awards 19
Schedule of Findings and Questioned Costs 20
SECTION I -INTRODUCTION
P 0. Box 4150
Honolulu, HI 96812-4150
March 19, 2004
To the Members of the
County Council of Hawaii
County of Hawaii
Hilo, Hawaii:
We have completed our audit of the basic financial statements of the County of Hawaii, State of Hawaii
(County), as of and for the year ended June 30, 2003. We have also audited the County's compliance with
requirements applicable to its major federal financial assistance programs. We submit herewith our reports
on compliance and on internal control over financial reporting and over federal awards, a schedule of
expenditures of federal awards, and a schedule of findings and questioned costs.
The audit objectives and scope of the audit were as follows:
AUDIT OBJECTIVES
I. To provide a basis for an opinion on the fairness of the County's basic financial statements.
2. To review the County's compliance with those provisions of laws, regulations, contracts, and
grants which could have a direct and material effect on the determination of financial
statement amounts.
3. To review the County's system of internal control over financing reporting.
4. To opine on the County's compliance with applicable Taws, regulations, contracts, and grants
that could have a direct and material effect on each major federal financial assistance program.
5. To review internal control over compliance with requirements of regulations, contracts, and
grants that could have a direct and material effect on each major federal financial assistance
program.
6. To determine [he current status of the audit recommendations included in the prior year's
management letter and independent auditors' report on compliance and on internal control
over financial reporting.
1
a nen:.I P Kf'MG l l i ~aineli~i Ietl IiaOiliAy.p .l OsYiip u
ire o~ KVM(i I ~ i,tl n tiw
Members of the
County Council of Hawaii
County of Hawaii
Hilo, Hawaii
March 19, 2004
SCOPE OF AUDIT
1. We performed an audit of the County's basic financial statements as of and for the year ended
June 30, 2003 in accordance with auditing standards generally accepted in the United States of
America, as adopted by [he American Institute of Certified Public Accountants, and the
standards applicable to governmental financial audits contained in Government Auditing
Standards, issued by the Comptroller General of the United States.
2. As part of the audit of the County's basic financial statements, we performed tests of the
County's compliance with certain provisions of laws, regulations, contracts, and grants. We
also 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 basic financial
statements.
3. We performed an audit of [he County's federal financial assistance programs for the year
ended June 30, 2003 in accordance with auditing standards generally accepted in the United
States of America, as adopted by the American Institute of Certified Public Accountants, the
standards applicable to financial audits contained in Government Auditing Standards, issued
by the Comptroller General of the United States, certain provisions of OMB Circular A-133
and the applicable sections described in the OMB's CircularA-133 Compliance Supplement.
ORGANIZATION OF REPORT
Our report is organized into three sections as follows:
1. Section I, entitled "Introduction," describes [he objectives and scope of our audit and the
organization and contents of this report.
2. Section II, entitled "Compliance and Internal Control Over Financial Reporting," contains our
report on [he County's compliance and internal control over financial reporting based upon our
audit of the County's basic financial statements.
3. Section lll, entitled "Compliance and Internal Control Over Federal Awards," contains our
report on the County's compliance and internal control over federal awards in accordance with
OMB Circular A-133, a schedule of expenditures of federal awards, and a schedule of findings
and questioned costs.
2
Members of the
County Council of Hawaii
County of Hawaii
Hilo, Hawaii
March 19, 2004
Our report on the basic financial statements of the County as of and for the year ended June 30, 2003 is
included under a separate cover. A separate letter containing our observations regarding the County's
system of internal control dated March 19, 2004 has also been issued to the County Council.
We would like to take this opportunity to express our appreciation to the personnel of the County of
Hawaii for the cooperation and assistance extended to us during our audit. We will be pleased to discuss
any questions that you or your associates may have regarding our recommendations.
Very truly yours,
K~''w(G LLB
3
SECTION ll -COMPLIANCE AND INTERNAL CONTROL
OVER FINANCIAL REPORTING
P. O. Box 4150
Honolulu, HI 96812-4150
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 the
County Council of Hawaii
County of Hawaii
Hilo, Hawaii:
We have audited the basic financial statements of the County of Hawaii, State of Hawaii (County), as of
and for the year ended June 30, 2003, and have issued our report thereon dated March 19, 2004. We
conducted our audit in accordance with 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.
Compliance
As part of obtaining reasonable assurance about whether the County's basic financial statements are free of
material misstatement, we 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 no[ an objective 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 to be reported under
Government Auditing Standards.
Internal Control over Financial Reporting
In planning and performing our audit, we considered [he County's internal control over financial reporting
in order to determine our auditing procedures for the purpose of expressing our opinions on the basic
financial statements and not to provide assurance on intemal control over financial reporting. Our
consideration of internal control over financial reporting would no[ necessarily disclose all matters in
internal control over financial reporting that might be material weaknesses. A material weakness is a
condition in which the design or operation of one or more internal control components does not reduce to a
relatively low level the risk that misstatements in amounts that would be material in relation to the basic
financial statements being audited may occur and not be detected within a timely period by employees in
the normal course of performing their assigned functions. We noted no matters involving intemal control
over financial reporting and its operation that we consider to be material weaknesses. However, we noted
other matters involving internal control over financial reporting, which we have reported to management of
[he County in a separate letter dated March 19, 2004.
4
K~MO LLY KYMG LLV aUS LrmWtl LeWLry Vartnc.eM1iOu
M1 n! KL'MG IIILr1I1~Iip~l.l1, a Swiss asSOastio~
This report is intended solely for the information and use of the County Council, the County
Administration, federal awarding agencies, and pass-through entities, and is not intended to be and should
not be used by anyone other than these specified parties.
(~Piv(G LCP
March 19, 2004
5
SECTION 111 -COMPLIANCE AND INTERNAL CONTROL
OVER FEDERAL AWARDS
P. O. Box 4150
Honolulu, HI 96812-4150
Report on Compliance with Requirements Applicable to Each Major Program and on
Internal Control over Compliance in Accordance with OMB Circular A-133
To the Members of the
County Council of Hawaii
CounTy of Hawaii
Hilo, Hawaii:
Compliance
We have audited the compliance of the CounTy of Hawaii, State of Hawaii (County), with the Types of
compliance requirements described in the US. Oj~ce of Management and Budget (OMB) CircularA-133
Compliance Supplement that are applicable to each of its major federal programs for the year ended
June 30, 2003. The County's major federal programs are identified in the summary of auditors' results
section of the accompanying schedule of findings and questioned costs. Compliance with the requirements
of laws, regulations, contracts, and grants applicable to each of its major federal programs is the
responsibility of the County's management. Our responsibility is to express an opinion on the County's
compliance based on our audit.
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 OMB Circular A-133, Audits of
States, Local Governments, and Non-Profit Organizations. Those standards and OMB Circular A-133
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. We believe that our audit provides a reasonable basis for our opinion. Our
audit does not provide a legal determination on the County's compliance with those requirements.
In our opinion, the County complied, in al] material respects, with the requirements referred to above that
are applicable to each of its major federal programs for the year ended June 30, 2003.
Internal Control over Compliance
The management of the County is responsible for establishing and maintaining effective internal control
over compliance with the 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 material 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 internal control over compliance in accordance with OMB Circular A-133.
6
a meG I i l' KPMG I I f' a V 5 i.i i~a~ iia0i itv M. dial rs~i0. is
m~er of K~M6 ~ntei nanonz.e5wie,a o i~
Our consideration of internal control over compliance would not necessarily disclose all matters in internal
control that might be material weaknesses. A material weakness is a condition in which the design or
operation of one or more internal control components does not reduce to a relatively low level the risk that
noncompliance with applicable requirements of laws, regulations, contracts, and grants that would be
material in relation to a major federal program being audited may occur and not be detected within a timely
period by employees in the normal course of performing their assigned functions. We noted no matters
involving internal control over compliance and its operation that we consider to be material weaknesses.
Schedule of Expeuditures of Federal Awards
We have audited the basic financial statements of the County as of and for the year ended June 30, 2003,
and have issued our report thereon dated March 19, 2004. Our audit was performed for the purpose of
forming an opinion on the basic 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 not a required part of the basic financial statements. Such information has been
subjected to the auditing procedures applied in the audit of the basic financial statements and, in our
opinion, is fairly stated, in all material respects, in relation to the basic financial statements taken as a
whole.
This report is intended solely for the information and use of the County Council, the County
Administration, federal awarding agencies, and pass-through entities, and is not intended to be and should
not be used by anyone other than these specified parties.
K`~'?~(G LLB
March 19, 2004
7
COUNTY OF HAWAII
STATE OF HAWAII
Schedule of Expenditures of Federal Awards
Year ended June 30, 2003
Federal
Program
CFDA Award Federal
Federal Grantor/Pass-Through Grantor/Program Title Number Grant Number Amount Expenditures
DEPARTMENT OF AGRICULTURE
Rural Housing Service
Rura] Housing Preservation Grants: 10.433
Housing Preservation Grant 2001 N/A $ 50,000 $ 10,449
Housing Preservation Grant Program Income Program Income - 32,838
Subtotal CFDA 10.433 43,287
Community Facilities Loans and Grants 10.766 N/A 747,500 250,000
Food and Nutrition Service
Passed through the State Department of Education:
Summer Food Service Program for Children 10.559 N/A 14,722 14,722
Passed through the State Executive Office on Aging:
Nutrition Program for the Elderly (Commodities) ] 0570 N/A 142,672 142,672
Forest Service
Passed through the State Department of Land and
Natural Resources:
Cooperative Forestry Assistance 10.664 Ol-DG-11052000-177 50,000 50,000
Rural Utilities Service
Water and Waste Disposal Systems for Rural Communities:
Happy Homes Subdivision Waterline Replacement 10.760 N/A 777,500 414,492
Natural Resources Conservation Service
Watershed Protection and Flood Prevention: 10.904
Waiakea Stream at Kupulau Street -Bank Protection HII,O-2001-02 210,000 163,416
Waiakea Stream at Pubau Street -Bank Protection HII,O-2001-03 73,000 49,977
Waiakea Stream at Kawailani Street -Bank Protection HII,O-2001-04 154,500 33,814
Palai Stream at Olu Street -Bank Protection HILO-2001-OS 39,472 29,251
Komomala Stream at Komomala Street -Bank Protection HII,O-2001-09 358,823 331,007
Subtotal CFDA 10.904 607,465
Tota! Department of Agriculture 1,522,638
8 (Continued)
COUNTY OF HAWAII
STATE OF HAWAII
Schedule of Expenditures of Federal Awazds
Yeaz ended June 30, 2003
Federal
Program
CFDA Award Federal
Federal Grantor/Pass-Through Gran[or/Program Title Number Grant Number Amount Expenditures
DEPARTMENT OF COMMERCE
Economic Development Administration
Economic Adjustment Assistance 11.303 07-69-55004 $ 200,000 $ 34,938
National Oceanic and Atmospheric Administration
Passed through the State Department of Business, Economic
Development and Tourism:
Coastal Zone Management Administration Awazds:
Hawaii Coastal Zone Management Program 11.419 NA170Z2333 218,685 178,583
Total Department of Commerce 213,521
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT
Office of Housing
Section 8 -Housing Assistance Payments Program
Special Allocations:
Kulaimano Elderly Housing 14.195 HI10-0002001 181,200 147,997
Community Planning and Development
Community Development Block GranUSmall Cities Program 14.219 B-99-DH-]5-0002 2,177,000 33,601
B-00-DH-1S-0002 2,295,000 2,153,776
B-O1-DH-1S-0002 2,304,000 690,917
Program Income - 54,246
Subtotal CFDA 14.219 2,932,540
Passed through the Housing and Community Development
Corporation of Hawaii:
HOME Investment Partnership Program 14.239 M97-SG 150102 963,000 91,702
M98-SG 150102 963,000 5]7,338
M00-SG 150102 963,000 50,103
Program Income - 24,545
Subtotal CFDA 14.239 683,688
9 (Continued)
COUNTY OF HAWAII
STATE OF HAWAII
Schedule of Expenditures of Federal Awazds
Year ended June 3Q, 2003
Federal
Program
CFDA Award Federal
Federal Grantor/Pass-Through Grantor/Program Title Number Grant Number Amount Expenditures
Public and Indian Housing
Passed through the Housing and Community Development
Corporation of Hawaii:
Public and Indian Housing Drug Elimination Program 14.854 RSS O]-13 $ 50,000 $ 32,117
Section 8 -Housing Choice Vouchers 14.871 HI08-V002 12,672,859 10,067,044
Total Department of Housing and Urban Development 13,863,386
DEPARTMENT OF JUSTICE
Office of Justice Programs
Passed through State Department of Defense:
State Domestic Prepazedness Equipment Support Program 16.007 2000-TE-CX-0169 151,333 116,344
Passed through State Department of Public Safety Serious
and Violent Offender Re-entry Initia5ve 16.586 02-RE-CX-0032 50,000 3,870
Office of Juvenile Justice and Delinquency Prevention
Passed through State Department of Human Services:
Juvenile Accountability Incentive Block Grant 16.523 DHS-OI-OYS-9187 352,701 125,508
DHS-02-OYS-1161 185,106 147,960
Subtotal CFDA 16.523 273,468
Enforcing Underage Drinking Laws Program 16.727 2001-AH-FX-1004 298,000 168,937
Office of Vic[ims of Crime
Passed through State Department of the Attorney General:
Crime Victim Assistance 16.575 99-VA1l 252,469 15,905
00-VA4 51],200 304,746
01-VAS 253,449 80,678
Subtotal CFDA 16.575 40],329
10 (Continued)
COUNTY OF HAWAII
STATE OF HAWAII
Schedule of Expenditures of Federal Awards
Yeaz ended June 30, 2003
Federal
Program
CFDA Award Federal
Federal GrantorlPass-Through Grantor/Program Title Number Gran[ Number Amount Expenditures
Bureau of Justice Assistance
Passed through State Department of the Attomey General:
Byrne Formula Grant Program: 16.579
Community Oriented Prosecufion O]-DB-01 $ 190,425 $ 117,345
Community Oriented Prosecution 02-DB-13 178,041 50,906
Sex Crimes Unit 01-DB-13 128,722 51,172
Sex Crimes Unit 02-DB-9 130,041 68,551
Hawaii Nazcotics Task Force 01-DB-5 64,500 27,524
Hawaii Narcotics Task Force 02-DB-7 55,500 24,139
Statewide Marijuana Eradication OI-DB-18 151,500 150,033
Clandestine Drug Lab 00-DB-20 145,235 51,361
Subtotal CFDA 16.579 541,031
Edwazd Byrne Memorial State and Local Law Enforcement
Assistance Discretionary Grants Program:
Community Empowerment Organization 16.580 2001-DD-BX-0029 150,000 94,264
Local Law Enforcement Block Grants Program 16.592 2000-LB-BX-2673 83,868 54.133
2001-LB-BX-3631 109,994 15,260
Subtotal CFDA 16.592 69,393
Gun Prosecution Grant 16.609 2002-GP-CX-0058 240,000 54,109
Violence Against Women Office
Passed through State Department of the Attomey General:
Violence Against Woman Formula Grants: 16.588
Stop Violence Against Women 00-WF-9 56,000 24,837
Stop Violence Against Women 01-WF-8 47,700 47,700
Sexual Assault Nurse Examiner 00-WF-2 59,904 10,627
Sexual Assault Forensic Examiner OI-WF-06 51,500 ],670
Domestic Violence/Sex Crime Unit 00-WF-3 33,346 11,407
Victim Service Coordinator O]-WF-03 34,000 2,151
Subtotal CFDA 16.588 98,392
11 (Continued)
COUNTY OF ILIWAI'I
STATE OF IIAWAI'I
Schedule of Expenditures of Federal Awards
Yeaz ended June 30, 2003
Federal
Program
CFDA Award Federal
Federal Grantor/Pass-Through Grantor/Program Tile Number Grant Number Amount Expenditures
Office of Community Oriented Policing Services
Public Safety Partnership and Community Policing Grants:
COPS Ahead Program 16.710 95-CC-WX-0415 $ 1,875,000 $ 116,990
COPS More 2001-CL-WX-0028 818,306 291,538
Subtotal CFDA 16.710 408,528
Drug Enforcement Administration
Mazijuana Eradication 2002 N/A 2002-47 267,000 223,645
Mazijuana Eradication 2003 2003118 266,000 48,239
Subtotal for Marijuana Eradication 271,884
Total Department of Justice 2,501,549
DEPARTMENT OF Ir1BOR
Employment and Training Administration
Passed through the State Department of Labor and
and Industrial Relations:
Senior Community Service Employment Program 17.235 PY-00-SCSEP-H-HCOA 280,730 277,071
PY-Ol-SCSEP-H-HCOA 279,044 86
Subtotal CFDA 17.235 277,157
Worldorce Investment Act Cluster:
WIAAdultProgram 17.258 AA-11247.01-50 1,407,668 238,217
AA-11247.02-50 1,089,292 904,926
Subtotal CFDA 17.258 1,143,143
WIAYouthActivities 17.259 AA-11247.01-50 1,479,445 699,609
AA-] 1247.02-50 1,359,472 396,304
Subtotal CFDA 17.259 1,095,913
WIA Dislocated Workers 17.260 AA-11247.01-50 846,724 204,955
AA-11247.02-50 832,367 688,776
Subtotal CFDA 17.260 893,731
12 (Continued)
COUNTY OF HAWAII
STATE OF HAWAII
Schedule of Expenditures of Federal Awards
Year ended June 30, 2003
Federal
Program
CFDA Award Federal
Federal Granfor/Pass-Through Grantor/Program Title Nnmber Grant Number Amount Expenditures
Employment and Training Administration, Continued
Passed through the State Department of Labor and
and Industrial Relations:
Workforce Investment Act Cluster, continued:
Subtotal Workforce Investment Act Cluster $ 3,132,787
Total Department of Labor 3,409,944
DEPARTMENT OF TRANSPORTATION
Federal Highway Administration
Passed through the State Department of Transportation:
Highway Planning and Construction: 20.205
Old Mamalahoa Highway at Kalopa Bridge BR-0100(45) 130,400 3,576
Reeds Island Bridge on Kaiulani St. in Hilo BR-0100(47) 2,044,000 884
Old Mamalahoa Highway at Inoino Gulch Bridge
inKalopa BR-0100(48) 1,063,471 97,797
Oshiro Road, Kalopa/Aliipali Stream, Kaumoali Stream
Bridge Replacement BR-0100(49) 2,680,750 1,322,863
Onomea Camp Road Bridge Replacement BR-0100(54) 506,637 11,190
Honomu/Iviamalahoa Bridge Replacement BR-0100(55) 2,176,628 17,574
Manienie UII/Kaiwiki Bridge Replacement BR-0100(56) 1,632,000 683
Bridge Inspection/Appraisals BR-NBIS(24) 80,000 17,686
Flood Damage Emergency Repairs at Vazious
County of Hawaii Locations ER-12(9) 1,406,393 592,768
Flood Damage Repairs at Akolea Road Bridge ER-12(12) 65,984 3,252
A]iiDriveROW RS-0187(1) 3,127,200 406,333
Alii Dtive Design/Archaeological RS-1087(4) 6,441,250 124,180
Hilo Traffic Circulation and Improvement Study SPR-0100(24) 100,000 19,638
Waimea Trails and Greenways STP-0100(51) 313,644 22,533
Traffic Signal Upgrade, South Hilo STP-0100(60) 2,018,737 60,816
Kuakini Highway Improvements, Palani to Hualalal STP-0110(1) 800,000 103,502
Alii Drive Improvements - Hualalai to Walua STP-O] 86(2) 240,000 4,041
13 (Continued)
COUNTY OF HAWAII
STATE OF HAWAII
Schedule of Expenditures of Federal Awards
Year ended June 3Q, 2003
Federal
Program
CFDA Award Federal
Federal Grantor/Pass-Through Grantor/Program Title Number Grant Number Amount Expenditures
Federal Highway Administration, Continued
Passed through the State DepaRment of Transportation:
Highway Planning and Construction, continued:
Kilauea Corridor Traffic Signal Upgrade STP-1920(4) $ 40.000 $ 1;306
Puainako Street Extension, Kilauea Avenue to Upper
KaumanaDrive STP-2000(3) 494,880 2,197
Puainako Street Extension, Komohana Street
to Country Club Road STP-2000(4) 28,730,980 10,671,924
Kawailani Street Improvements Iwalani to
Pohakulani Sheet STP-2760(2) 440,000 122,238
Route 2760: Kawailaru Street at Waiakea Stream STP-2760(3) 480,000 45,784
Manono Street Traffic Signals at Lanikaula Street STP-2770(3) 2,921,225 58,019
Route 2790: Mohouli Street Extension STP-2790(1) 9,336,355 316,433
Subtotal CFDA 20.205 14,027,217
Federal Transit Administration
Passed through the State Department of Transportation:
Formula Grants for Ofher Than Urbanized Areas 20.509 HI-18-21 1,100,400 377,970
National Highway Traffic Safely Administration
State and Community Highway Safety Program: 20.600
Seatbelt Innovative Demonstration Program -East Hawaii DTNFI22-O1-G-55299 100,000 32,316
Seatbelt Innovative Demonstration Program -West Hawaii DTNH22-O1-G-55299 50,000 32,425
Passed through the State Department of Transportation:
Sobriety Checkpoint 2001-2002 AL02-02(01-H-02) 53,140 27,057
Sobriety Checkpoint 2002-03 AL03-02(01-H-02) 87,560 41,498
Youth Deterrence Grant AL02-02(09-H-Ol) 26,260 6,950
In-Car Video Equipment AL02-02(01-H-01) 37,618 36,602
EquipmenUTrainingProgram AL03-02(02-H-01) 6,245 440
Occupant Protection Program 157(b)OPOI-95(01-H-02) 58,718 2,558
Occupant Protection Program OP02-05(01-H-02) 103,300 69,238
Speed Enforcement SC02-06(01-H-02) 33,375 9,472
Speed Enforcement SC03-06(01-H-02) 50,740 18,732
Data Transmission Upgrade TROT-03(01-H-02) 69,000 2,426
14 (Continued)
COUNTY OF HAWAII
STATE OF HAWAII
Schedule of Expenditures of Federal Awazds
Yeaz ended June 30, 2003
Federal
Program
CFDA Award Federal
Federal Grantor/Pass-Through Grantor/Program Title Number Grant Number Amount Expenditures
National Highway Traffic Safety Administration, Continued
State and Community Highway Safety Program:
Passed through the State Department of Transportation, continued:
Pedestrian Safety -Walking Bus PS02-09(04-H-O]) $ 792 $ 536
Alcohol Reconstructionist PT02-01(01-H-Ol) 24,000 8,000
Alcohol Reconstructionist PT03-01(02-H-O1) 24,000 3,387
Subtotal CFDA 20.600 291,637
Research and Special Programs Administration
Passed through the State Deparhment of Defense:
Interagency Hazazdous Materials Public Sector
Training and Planning Grants 20.703 N/A 12,800 12,800
Total Departrnent of Transportation 14,709,624
ENVII2ONMENTAL PROTECTION AGENCY
Office of Ground Water and Drinking Water
Passed through the State Department of Health:
Capitalization Grants for Drinking Water State Revolving
Funds: 66.468
Kukuihaele Well "A" DWI33-0001 2,671,606 37,681
Kaieie Mauka DW107-0001 1,785,666 94,810
Makapala Well DW 139-0001 1,952, ] 42 146,639
Pahala Well "B" DW109-0001 2,051,908 SQ,902
Saddle Road DW101-0001 1,717,380 196,061
Subtotal CFDA 66.468 556,093
Surveys, Studies, Investigations and Special Purpose Grants:
Waste Reduction and Recycling Project 66.606 X-97917701-0 400,000 179,935
Office of Solid W aste and Emergency Response
Passed through the State Department of Health:
CEPP Technical Assistance Grants Program 66.810 82568101-2 10,000 3,247
Total Environmental Protection Agency 739,275
15 (Continued)
COi1NTY OF HAWAII
STATE OF HAWAII
Schedule of Expenditures of Federal Awazds
Yeaz ended June 30, 2003
Federal
Program
CFDA Award Federal
Federal Grantor/Pass-Through Grantor/Program Tile Number Grant Number Amount Expenditures
DEPARTMENT OF ENERGY
Passed through the State Department of Business, Economic
Development and Tourism:
State Energy Program:
Energy Conservation Program 81.041 DE-FG5I-OOR021040 $ 57,144 $ 54,668
State Energy Program Special Projects:
Rebuild America 81.119 DE-FG51-99R-020976 17,150 7,233
Total Department of Energy 61,901
FEDERAL EMERGENCY MANAGEMENT AGENCY
Passed through the State Department of Defense:
Public Assistance Grants -November 2000 Flood 83.544 FEMA-1348-DR-HI 2,286,903 288,549
Emergency Management Performance Grants 83.552 EMF-2003-GR-0304 111,224 67,823
EMF-2002-GR-0205 111,224 18,294
Subtotal CFDA 83.552 86,117
Flood Mitigation Assistance Planning Grant 83.536 EMF-2002-GR-0224 35,400 32,000
Project Impact -Building Disaster Resistant Communities 83.551 EMF-1999-GR-9021 500,000 99-714
Assistance to Firefighters Grant 83.554 EMW-2002-FG-07643 152,948 103,822
Total Federal Emergency Maztagement Agency 610,202
16 (Continued)
COUNTY OF HAWAII
STATE OF HAWAII
Schedule of Expenditures of Federal Awazds
Yeaz ended June 3Q, 2003
Federal
Program
CFDA Award Federal
Federal Grantor/Pass-Through Grantor/Program Title Number Grant Number Amount Expenditures
DEPARTMENT OF HEALTH AND HUMAN SERVICES
Administration on Aging
Passed through the State Executive Office on Aging:
Special Programs for the Aging:
Title Ill, Part D -Disease Prevention and Health
Promotion Services 93.043 3D-0-2002 $ 16,639 $ 12,064
Tite III, Paz[ B - Crrants for Supportive Services and
Senior Centers 93.044 3B-4-2002 380,062 131,162
3B-4-2003 464,945 220,191
Subtotal CFDA 93.044 351,353
Title III, Part C -Nutrition Services 93.045 3C1-4-2002 229,243 ] 02,638
3C1-0-2003 ]89,572 92,322
3C211-2002 154,679 97,507
3C2-4-2003 111,299 45,087
Subtotal CFDA 93.045 337,554
National Family Caregiver Support 93.052 3E-4-2001 96,721 44,18]
3E~-2002 110,4]8 83,955
Subtotal CFDA 93.052 128,136
Administration for Children and Families
Passed through the State Child Support Enforcement Agency:
Child Support Enforcement 93.563 0304HI4004 593,488 593,488
Total Department of Health and Human Services 1,422,595
17 (Continued)
COUNTY OF HAWAII
STATE OF HAWAII
Schedule of Expenditwes of Federal Awazds
Year ended June 30, 2003
Federal
Program
CFDA Award Federal
Federal Grantor/Pass-Through Grantor/Program Tile Number Grant Number Amount Expenditures
CORPORATION FOR NATIONAL AND COMMUNITY SERVICE
Retired and Senior Volunteer Program 94.002 OISRPHI086 $ 79,325 $ 79325
U. S. OFFICE OF NATIONAL DRUG CONTROL POLICY
Hawaii Impact N/A 12PHIP504 230,900 143,037
Total expenditures of federal a«~azds $ 39,276,997
Denotes major federal program as defined by OMB Circular A-133.
See accompanying notes to schedule of expenditures of federal awards and report on compliance with requirements applicable to each major program and
on internal control over compliance in accordance with OMB Circular A-133.
18
COUNTY OF HAWAII
STATE OF HAWAII
Notes to Schedule of Expenditures of Federal Awards
Year ended June 30, 2003
(1) Basis of Presentation
The accompanying schedule of expenditures of federal awards (schedule) includes the federal grant activity
of the County of Hawaii, State of Hawaii (County). Such schedule is presented on the modified accrual
basis of accounting, which is described in note 1 to the County's basic financial statements. The
information in this schedule is presented in accordance with the requirements of OMB Circular A-133,
Audits of States, Local Governments, and Not-Profit Organizations.
(2) Subrecipients
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
Rural Housing Preservation Grans 10.433 $ 42,476
Community Development Block GranUSmall Cities Program 14.219 247,897
HOME Investment Partnership Program 14.239 625,483
Crime Victim Assistance 16.575 75,019
Workforce Investment Act (W IA):
WIA Adult Program ] 7.258 1,017,965
WIA Youth Activities ]7.259 912,313
WIA Dislocated Workers 17.260 792,900
Waste Reduction and Recycling Project 66.606 169,935
19
COUNTY OF HAWAII
STATE OF HAWAII
Schedule of Findings and Questioned Coss
Year ended June 30, 2003
(1) Summary of Auditors' Results
(a) The type of report issued on the basic financial statements: Unqualified opinion
(b) Reportable conditions in internal control were disclosed by the audit of the basic financial statements:
None noted Material weaknesses: None noted
(c) Noncompliance which is material to the basic financial statements: None noted
(d) Reportable conditions in internal control over major programs: None noted
Material weaknesses: None noted
(e) The type of report issued on compliance for major programs: Unqualified opinion
(t) Any audit findings which are required to be reported under Section .510(a) of OMB Circular A-133:
No
(g) Major programs:
Department of Housing and Urban Development:
14.219 -Community Development Block GranUSmall Cities Program
Department of Labor:
Workforce Investment Act (WIA) Cluster:
17.258 -WIA Adult Program
17.259 -WIA Youth Activities
17.260 -WIA Dislocated Workers
Department of Transportation:
20.205 -Highway Planning and Construction
(h) Dollar threshold used to distinguish between Type A and Type B programs: 3% of total federal
awards expended or $1,178,310
(i) Auditee qualified as a low-risk auditee under Section .530 of OMB Circular A-133: No
20