HomeMy WebLinkAboutCOM 0051.001 1998-2000 e - -...c.
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Stephen K Yamashiro Harry A Takahashi
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Mayor :I ���il:• Director 1 G •�[
S K. Schutte
''•.J'fIT •. :.�:'i�r�
Deputy
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County cl 'Wittman
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DEPARTMENT tiF FINANCE
25 Aupum Street, Room 118 i - Hilo,,Hawau 967204252
( 808) 961 -8234 r�,J�}IV)1961 -8248 F-iA\1)!' -,1„
December 8, 1998
Re: Single Audit for Fiscal Year Ended June 30, 1998
Corrective Action Plan
Summary Schedule of Prior Audit Findings
As required by OMB Circular A -133, the County has prepared a Corrective Action Plan
and a Summary Schedule of Prior Audit Findings. These two documents contain the
County's response to current and prior year findings contained in the Single Audit report.
Please keep these documents with your copy of the Single Audit report.
Dixie Kaetsu
Controller
Attachments (on file in Clerk's Office)
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Mk Ne. AvD
Ref. Toi
Ref. Date DEC 2 8 1998
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CORRECTIVE ACTION PLAN
Department of Housing and Urban Development
Community Development Block Grant/Small Cities Program
Finding 98 -01 Requests for Reimbursements
Recommendation: All requests for reimbursements should be processed after actual costs
are paid by the program.
Administration's Comment: The County disagrees with this finding and recommendation.
Part 85.21c of the Federal Register, Administrative Requirements for Grants and
Cooperative Agreements to State, Local and Federally Recognized Indian Tribal
Governments, allows advances as long as procedures are maintained to minimize the time
elapsing between the transfer of funds and their disbursement. 31 CFR Part 205.7 states that
the County shall request funds not more than three business days prior to the day on which it
makes a disbursement of CDBG funds. The HOME Program requires HOME funds to be
disbursed within fifteen days of receipt from the US Treasury.
Anticipated Completion Date: Not applicable.
Contact Person: Edwin S. Taira, Assistant Housing Administrator
Office of Housing and Community Development
Finding 98 -02 Procurement
Recommendation: We recommend that the County exercise greater care in ensuring that all
procurement documentation is properly maintained.
Administration's Comment: The County has complied and will continue to comply with the
State of Hawaii Procurement Code. In the incident cited in this finding, the Department of
Parks and Recreation asked that the Office of Housing and Community Development
(OHCD) execute a design contract for a Nock grant project. In accordance with the legal
requirements of the procurement code, a design consultant was selected by the Department of
Public Works. Unfortunately, the OHCD was informed that the consultant selection
documentation was misplaced during the transfer of documents between County
departments. The chair of the selection committee has signed an affidavit certifying that the
selection process was conducted in compliance with the procurement code. The County
realizes that proper documentation is essential, and will work to ensure that such
documentation is included in all files.
Anticipated Completion Date: This will continue to be an ongoing effort.
Contact Person: Edwin S. Taira, Assistant Housing Administrator
Office of Housing and Community Development
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Finding 98 -03 Personnel Activity Reports
Recommendation: We recommend that the County print hard copies of personnel activity
reports and implement a policy to have employees sign the personnel activity reports.
Administration's Comment: Employees have been printing hard copies of their personnel
activity reports. Effective immediately, employees will be required to sign the hard copy to
evidence their approval of actual time worked on federal programs. In addition, each
employee has signed and verified the personnel activity reports for the audit period.
Anticipated Completion Date: The change in procedure has already been implemented.
Contact Person: Edwin S. Taira, Assistant Housing Administrator
Office of Housing and Community Development
Department of Housing and Urban Development
HOME Investment Partnership Program
Finding 98 -04 Personnel Activity Reports
Recommendation: We recommend that the County print hard copies of personnel activity
reports and implement a policy to have employees sign the personnel activity reports.
Administration's Comment: Employees have been printing hard copies of their personnel
activity reports. Effective immediately, employees will be required to sign the hard copy to
evidence their approval of actual time worked on federal programs. In addition, each
employee has signed and verified the personnel activity reports for the audit period.
Anticipated Completion Date: The change in procedure has already been implemented.
Contact Person: Edwin S. Taira, Assistant Housing Administrator
Office of Housing and Community Development
Environmental Protection Agency
Capitalization Grants for State Revolving Funds
Finding 98 -05 Davis -Bacon Act
Recommendation: We recommend that the Division monitor the contractor's compliance
with the Davis -Bacon Act (and other labor requirements) and ensure that adequate
documentation is maintained. The Division should require that it be provided with a copy of
the appropriate certification(s) as part of the proper monthly progress billing.
Administration's Comment: The Division is of the opinion that the current practice of
having the construction management consultants (CM) for each project maintain the required
paperwork is adequate. The CM provides an affidavit each month that the certified payroll
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records are in its possession. The CM serves as the County's agent and holds all records
during the course of the project. At the end of the job, all records are physically transferred
to the County. During the upcoming year, the Division will periodically inspect the payroll
records in the CM's possession to ensure compliance.
Anticipated Completion Date: Periodic inspections of records in the possession of the CM
will begin during the 1998 -99 fiscal year.
Contact Person: Peter Boucher
Wastewater Division Chief
Department of Housing and Urban Development
Section 8 Rental Voucher Program
Finding 98 -06 Housing Assistance Payments
Recommendation: We recommend that the rental assistance amount be corrected on the
contract and that the county exercise greater care in monitoring and reviewing contracts.
Administration's Comment: The contract with the incorrect rental assistance amount has
been corrected as of August 10, 1998. In spite of the incorrect amount recorded in the
contract, payments to the landlord were correct during the entire time that the error in the
contract was not corrected. Staff have been reminded of the importance of accuracy in
preparation of contracts.
Anticipated Completion Date: Correction has been made as of August 10, 1998.
Contact Person: Edwin S. Taira, Assistant Housing Administrator
Office of Housing and Community Development
Finding 98 -07 Overpayment of Housing Assistance Payment
Recommendation: We recommend that the County take immediate action to recover the
identified housing assistance overpayment.
Administration's Comment: The tenant has signed a promissory note and will be repaying
the overpayment in monthly installments.
Anticipated Completion Date: Repayment will be completed in October, 2000.
Contact Person: Edwin S. Taira, Assistant Housing Administrator
Office of Housing and Community Development
SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS
Department of Housing and Urban Development
Section 8 Rental Voucher Program
Finding 97 -1: Out of 45 files that the auditors examined for the County's Housing
Voucher Program, eight files contained documentation or computational errors.
Corrective action taken: Section 8 supervisors are continuing to audit, on a test basis,
case files prepared by case managers to assure the accuracy of the documentation.
No similar errors were included in the current year findings.
Contact Person: Edwin S. Taira, Assistant Housing Administrator
Office of Housing and Community Development
Environmental Protection Agency
Capitalization Grants for State Revolving Funds
Finding 97 -2: Requests for reimbursements for the SRF wastewater projects are
prepared prior to the actual payments being disbursed to contractors. Also, the
Wastewater Division does not monitor that the funds are at least disbursed before
the requested funds from the federal government are received.
Corrective action taken: Upon consultation with the State Department of Health
(DOH), it was determined that under the terms of the loan agreements with the
DOH, the County is permitted to request reimbursement prior to actual
disbursement of funds to contractors. No further action has been or will be taken,
Contact Person: Peter Boucher, Division Chief
Wastewater Division
Environmental Protection Agency
Capitalization Grants for State Revolving Funds
And
Department of Agriculture
Water/Wastewater Disposal System for Rural Communities
Finding 97 -3: The payroll certifications regarding compliance with the Davis -Bacon Act
requirements are not consistently maintained by the County.
Corrective action taken: The Division continues to rely on the monthly affidavits
prepared by the County's agent, the construction management consultant (CM)
for each project. The Davis -Bacon payroll certifications are maintained by the
CM while the project is under construction. See response to Finding 98 -06 in
current year Corrective Action Plan. The Division will commence periodic
inspections of the payroll records in the possession of the construction
management consultant.
Date corrective action to be completed: Periodic inspections of records in the
possession of the CM will begin during the 1998 -99 fiscal year.
Contact Person: Peter Boucher, Division Chief
Wastewater Division
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KP'if(1iJ
COUNTY OF HAW All
STATE OF HA\tVAIl
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Single Audit of Federal Financial Assistance Programs
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Year ended June 30, 1998
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COUNTY OF HAW All
STATE OF HAWAII
Single Audit of Federal Financial Assistance Programs
Year ended June 30, 1998
Table of Contents
I. INTRODUCTION
Audit Objectives
Scope of Audit
Organization of Report
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
III. COMPLIANCE AND INTERNAL CONTROL OVER FEDERAL AWARDS
Report on Compliance with Requirements Applicable to Each Major Program and Internal
Control Over Compliance in Accordance with OMB Circular A-l33
Schedule of Expenditures of Federal A wards
Notes to Schedule of Expenditures of Federal Awards
Schedule of Findings and Questioned Costs
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SECTION 1- INTRODUCTION
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K-PM'GJ Peat Marwlck LLP
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PO. Box 4150
Honolulu, HI 96812-4150
Telephone 808 531 7286
Telex 7238615
Telefax 808 541 9321
October 23, 1998
To the Members ofthe
County Council of Hawaii
County of Hawaii
Hilo, Hawaii:
We have completed our financial audit of the general purpose financial statements of the County of
Hawaii, State of Hawaii (County), as of and for the year ended June 30, 1998, We have also audited the
County's compliance with requirements applicable to its major federal financial assistance programs. We
submit herein our reports on compliance and internal control over financial reporting and over federal
awards, the schedule of expenditures of federal awards and a schedule of findings and questioned costs.
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The audit objectives and scope of the financial audit, as defined in our contract with the County, are as
follows:
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AUDIT OBJECTIVES
1.
To provide a basis for an opinion on presentation ofthe financial statements of the County and
all its agencies, including the Department of Water Supply, and of operations for which the
County is responsible.
To ascertain whether or not expenditures and other disbursements have been made, and all
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 regulations, and policies
and procedures of the County, the State of Hawaii and the federal government (where
applicable) have been satisfied.
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 County is responsible.
To ensure that: (1) the funds appropriated to the agencies have been expended in accordance
with the purposes for which they were appropriated and in accordance with applicable laws,
ordinances and regulations; (2) adequate accounting systems and procedures have been
established to safeguard the public funds and property; (3) accurate and reliable fiscal records
have been maintained; and (4) there has been efficiency in operations.
To test, study, examine, evaluate and report on financial statements, internal accounting and
other control systems, and other compliance requirements for federal financial assistance
programs in accordance with the provisions of the Single Audit Act of 1984, the Single Audit
Act Amendments of 1996, as may be amended, and U.S. Office of Management and Budget
(OMB) Circular No. A-133.
To recommend improvements to the internal control, reporting and accounting systems and
procedures of the County's agencies as appropriate.
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KPMGJ Peat Marwick LLP
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SCOPE OF AUDIT
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1. We performed an audit of the general purpose financial statements as of and for the year
ended June 30, 1998 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 in Government Auditing Standards, issued by the
Comptroller General of the United States.
2. As part of the audit of the County's financial statements, we performed tests of the County's
compliance with certain provisions of laws, regulations, contracts and grants. We 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 in 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, 1998 in accordance with generally accepted auditing standards, 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 Circular A-i33 Compliance Supplement.
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ORGANIZATION OF REPORT
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Our report is organized into three sections as follows:
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1. Section I, entitled "Introduction," describes the objectives and scope of our financial audit
and the organization and contents of this report.
2. Section II, entitled "Compliance and Internal Control Over Financial Reporting," contains our
report on the County's compliance and internal control over financial reporting based upon
our audit of the County's financial statements.
3. Section III, 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.
Our report on the general purpose financial statements of the County as of and for the year ended June 30,
1998 are included under a separate cover. A separate management letter dated October 23, 1998 has also
been issued.
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,
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SECTION 11- COMPLIANCE AND INTERNAL CONTROL
OVER FINANCIAL REPORTING
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K-PMGJPeat Marwick LLP
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P. O. Box 4150
Honolulu, HI 96812-4150
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Report on Compliance and on Internal Control
Over Financial Reporting Based on an
Audit of Financial Statements Performed in
Accordance with Government Auditing Standards
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To the Members of the
County Council of Hawaii
County of Hawaii
Hilo, Hawaii
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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, 1998, and have issued our report thereon dated October 23,
1998. We conducted our audit in accordance with generally accepted auditing standards and the standards
applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller
General of the United States.
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Compliance
As part of obtaining reasonable assurance about whether the County's general purpose 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 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 that are required to be reported
under Government Auditing Standards. However, noted certain immaterial instances of noncompliance,
which we have reported to management ofthe County in a separate letter dated October 23, 1998.
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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
in the 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 of the internal control components does not
reduce to a relatively low level the risk that misstatements in amounts that would be material in relation to
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the general purpose 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 the internal control over financial reporting and its operation that we consider to be material
weaknesses. However, we noted other matters involving the internal control over financial reporting,
which we have reported to management of the County in a separate letter dated October 23, 1998.
This report is intended solely for the information and use of the County Administration, County Council
and federal awarding agencies and is not intended to be and should not be used by anyone other than these
specified parties.
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Honolulu, Hawaii
October 23, 1998
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SECTION 111- COMPLIANCE AND INTERNAL CONTROL
OVER FEDERAL A WARDS
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KPMGJPeat Marwick LLP
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P.O. Box 4150
Honolulu, HI 96812-4150
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Report on Compliance with Requirements
Applicable to Each Major Program
and 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
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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. Office of Management and Budget (OMB) Circular A-133
Compliance Supplement that are applicable to each of its major federal programs for the year ended
June 30, 1998. 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. 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.
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We conducted our audit of compliance in accordance with generally accepted auditing standards; 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 all material respects, with the requirements referred to above that
are applicable to each of its major federal programs for the year ended June 30, 1998. However, the
results of our auditing procedures disclosed instances of noncompliance with those requirements, which
are required to be reported in accordance with OMB Circular A-133 and which are described in the
accompanying schedule of findings and questioned costs as items 98-01 to 98-07.
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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 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 the internal control over compliance in accordance with OMB Circular A-133.
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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 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 the internal control over compliance and its operation that we consider to be
material weaknesses.
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Schedule of Expenditures of Federal Awards
We have audited the general purpose financial statements of the County of Hawaii as of and for the year
ended June 30, 1998, and have issued our report thereon dated October 23, 1998. Our audit was
performed for the 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 not a required part of the general purpose
financial statements. Such information has been subjected 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.
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This report is intended solely for the information and use of the County Administration, County Council
and federal awarding agencies and is not intended to be and should not be used by anyone other than these
specified parties.
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Honolulu, Hawaii
October 23, 1998
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COUNTY OF HAWAII
STATE OF HAWAII
Notes to Schedule of Expenditures of Federal Awards
Year ended June 30, 1998
(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), and is presented on the modified accrual basis
of accounting, which is described in Note 1 to the County's general purpose 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. Therefore, some amounts presented in
this schedule may differ from amounts presented in, or used in the preparation of, the general-purpose
financial statements.
(2)
Subrecipients
Of the federal expenditures presented in this schedule, the County provided federal awards to subrecipients
as follows:
Program Title
Housing Preservation Grant 1995
Housing Preservation Grant 1996
Housing Preservation Grant 1997
Housing Preservation Grant Program Income
Ookala Water System
Community Development Block Grant/Small Cities Program
Community Development Block Grant/Special Purpose
Grant
Emergency Shelter Grants Program
HOME Investment Partnership Program
Title V - Delinquency Prevention Program
Crime Victim Assistance
Title III, Part F - Disease Prevention and Health Promotion
Services
Title III, Part B - Grants for Supportive Services and Senior
Centers
Title III, Part D - In Home Services for Frail Older
Individuals
Amount
CFDA Provided to
Number Sub recipients
10.433 $ 39,617
10.433 72,500
10.433 47,500
10.433 2,500
10.760 23,650
14.219 1,190,877
14.227 30,732
14.231 72,553
14.239 1,366,885
16.548 31,884
16.575 61,417
93.043 13,065
93.044 214,591
93.046 8,326
16
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COUNTY OF HAWAII
STATE OF HAWAII
Schedule of Findings and Questioned Costs
Year ended June 30, 1998
Summary of Auditor's Results
(a) The type of report issued on the general purpose financial statements: Unqualified opinion
(b) Reportable conditions in internal control were disclosed by the audit of the financial statements: No
material weaknesses: No
(c) Noncompliance which is material to the general purpose financial statements: No
(d) Reportable conditions in internal control over major programs: No material weaknesses: No
(e) The type of report issued on compliance for major programs: Unqualified opinion
(f) Any audit findings which are required to reported under section. 510(a) of OMB Circular A-133:
Yes
(1)
(g) Major programs:
Department of Housing and Urban Development:
14.219 - Community Development Block Grant/Small Cities Program
14.239 - HOME Investment Partnership Program
Section 8 Cluster:
14.182 - Section 8 - New Construction and Substantial Rehabilitation
14.855 - Section 8 - Rental Voucher Program
14.857 - Section 8 - Rental Certificate Program
Department of Justice - 16.579 - Byrne Formula Grant Program
Department of Transportation - 20.205 - Highway Planning and Construction
Environmental Protection Agency - 66.458 - Capitalization Grants for State Revolving Funds
Department of Health and Human Services:
Special Programs for the Aging Cluster:
93.044 - Title III, Part B - Grants for Supportive Services and Senior Centers
93.045 - Title III, Part C - Nutrition Services
93.563 - Child Support Enforcement
(h) Dollar threshold used to distinguish between Type A and Type B programs: 3% of total federal
awards expended or $615,503
(i) Auditee qualified as a low-risk auditee under Section .530 ofOMB Circular A-l33: No
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COUNTY OF HAWAII
STATE OF HAWAII
Schedule of Findings and Questioned Costs
Year ended June 30,1998
(2) Findings Relating to the Financial Statements Reported in Accordance with Government Auditing
Standards:
None
(3) Findings and Questioned Costs relating to Federal Awards:
Department of Housing and Urban Development
Community Development Block Grant/Small Cities Program
CFDA No. 14.219
Federal Award No. B-91-DH-15-0002 to B-97-DH-15-0002
Findin2 98-01 Requests for Reimbursements
Conditions: During our testwork of 25 selected contract files, we noted three instances where the request
for reimbursement from the federal government occurred prior to the actual payment of the program cost
by the County Office of Housing and Community Development.
Criteria: OMB Circular A-133 Compliance Supplement 3-C-I states that grantees funded on a
reimbursement basis must pay for program costs before reimbursements are requested from the federal
government.
Effects: Three requests for reimbursements totaling $73,255 were made for costs that had not been paid by
the County.
Cause: The requests for reimbursements were prepared and processed prior to the actual payment of costs.
Questioned Costs: $0
Recommendation: All requests for reimbursements should be processed after actual costs paid by the
program.
Findin2 98-02 Procurement
Conditions: During our testwork of 25 selected contract files, we noted one instance where the contract
file did not have procurement documentation to verity that the contract was procured in accordance with
Hawaii Procurement Code, Hawaii Revised Statutes (HRS), Sec. 1030.
Criteria: The County is responsible for procuring goods and/or services In accordance with Hawaii
Procurement Code, HRS, Sec. 1030.
Effects: The contract file in question did not have documentation of the procurement process which
includes the contractor evaluation and selection for $43,225 in expenditures.
Cause: We were informed by management that the procurement documentation was misplaced.
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COUNTY OF HAW All
STATE OF HAWAII
Schedule of Findings and Questioned Costs
Year ended June 30, 1998
Questioned Costs: $43,255
Recommendation: We recommend that the County exercise greater care in ensuring that all procurement
documentation is properly maintained.
o
Findin!! 98-03- Personnel Activity Reports
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Conditions: During our testwork of administrative costs incurred by the CDBG program relating to time
spent by County employees on the federal program, we noted that personnel activity reports distributing
actual time spent by employees to the CDBG program were not signed by employees.
o
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Criteria: OMB Circular A-87, Cost Principles for State, Local, and Indian Tribe Governments, states that
all personnel activity reports that distribute the actual time of an employee must be signed by the
employee.
Effects: Personnel activity reports were not signed by County employees to evidence their approval of
actual time worked on this federal program.
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Cause: Personnel activity reports are maintained via electronic media and hard copies are not printed for
employees to sign.
Questioned Costs: $273,023
Recommendation: We recommend that the County print hard copies of personnel activity reports and
implement a policy to have employees sign the personnel activity reports.
Department of Housing and Urban Development
HOME Investment Partnership Program
CFDA No. 14.239
Federal Awards No. M93-SG 150102 to M97-SG 150102
Findin!! 98-04 Personnel Activity Reports
Conditions: During our testwork of administrative costs incurred by the HOME program relating to time
spent by County employees on the federal program, we noted that personnel activity reports distributing
actual time spent by employees to the HOME program were not signed by employees.
o
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Criteria: OMB Circular A-87, Cost Principles for State, Local, and Indian Tribe Governments, states that
all personnel activity reports that distribute the actual time of an employee must be signed by the
employee.
Effects: Personnel activity reports were not signed by County employees to evidence their approval of
actual time worked on this federal program.
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COUNTY OF HAW All
STATE OFHAWAIl
Schedule of Findings and Questioned Costs
Year ended June 30, 1998
o
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Cause: Personnel activity reports are maintained via electronic media and hard copies of time are not
printed for employees to sign.
Questioned Costs: $93,264
Recommendation: We recommend that the County print hard copies of personnel activity reports and
implement a policy to have employees sign the personnel activity reports.
Environmental Protection Agency
Capitalization Grants for State Revolving Funds
CFDA No. 66.458
Federal Awards No. C150080-09 to C150080-11
FindiDl! 98-05 Davis-Bacon Act
o
Conditions: In our follow up to a prior year finding and during our testwork of compliance with the
Davis-Bacon Act, we noted that the County's Wastewater Division (Division) relies on the project's
construction management consultant to maintain documents relating to the certification of payroll.
However, the Division does not monitor contractor compliance on a periodic basis.
o
Criteria: The Davis-Bacon Act states that the grantee should maintain records documenting contractor
compliance with the Davis-Bacon Act.
o
Effects: The Division was unable to provide records documenting that the contractors were in compliance
with the Davis-Bacon Act requirements or records evidencing that it had monitored their compliance
requirements throughout the year. During our audit, we requested and received a letter from the
construction management consultant indicating that documents relating to the certification of payroll was
maintained for the entire year in question.
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Cause: The Division continues to rely on the project's construction management consultant to maintain
documents relating to the certification of payroll and does not monitor the contractor's compliance on a
periodic basis.
Questioned Costs: $0
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Recommendation: We recommend that the Division monitor the contractor's compliance with the Davis-
Bacon Act (and other labor requirements) and ensure that adequate documentation is maintained. The
Division should require that it be provided with a copy of the appropriate certification(s) as part of the
proper monthly progress billing.
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COUNTY OF HAWAII
STATE OF HAWAII
Schedule of Findings and Questioned Costs
Year ended June 30,1998
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Department of Housing and Urban Development
Section 8 Rental Voucher Program
CFDA No. 14.855
Federal Award No. HI08-V002-011-019
FindiDl! 98-06 Housinl?: Assistance Payment
Conditions: While following up on prior year findings, we noted that the Housing Assistance Payment
contract was not corrected to state the proper rental assistance amount.
Criteria: Complete and accurate files should be maintained for each tenant to comply with County and
Federal requirements.
Effects: The Housing Assistance Payment contract is incorrect. Although the housing assistance portion
stated on the contract was incorrect, the tenant actual payment to the landlord was proper.
Cause: Files and contracts are not adequately monitored and reviewed.
Questioned Costs: $0
Recommendation: We recommend that the rental assistance amount be corrected on the contract and that
the County exercise greater care in monitoring and reviewing contracts.
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COUNTY OF HAW All
STATE OF HAWAII
Schedule of Findings and Questioned Costs
Year ended June 30,1998
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Findin2 98-07 Overpayment of Housin2 Assistance Payment
Conditions: While following up on a prior year finding, we noted that no action was taken by the County
to recover an overpayment of housing assistance payments paid to an eligible tenant.
Criteria: Complete and accurate files should be maintained for each tenant in accordance with County and
Federal requirements.
Effects: The tenant received $490 during the period of August 25 to November 30, 1996 and $750 during
the period of December 1,1996 to April 15, 1997 of excess in housing assistance payments.
Cause: Files and contracts are not adequately monitored and reviewed.
Questioned Costs: $1,240
Context: This applies to one prior year finding that was not corrected.
Recommendation: We recommend that the County take immediate action to recover the identified
housing assistance overpayment.
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