HomeMy WebLinkAboutSingle Audit of Federal Financial Assistance Programs for Fiscal Year 2017 - 2018COUNTY OF HAWAII
STATE OF HAWAII
SINGLE AUDIT OF FEDERAL FINANCIAL ASSISTANCE PROGRAMS
Fiscal Year Ended June 30, 2018
N" &K C PAs, Inc.
r,ac/wake HItA1v1I''",
AMERICAN SAVINGS BANK TOWER 11001 BISHOP STREET, SUITE 17001 HONOLULU, HAWAII 96813-3696
T (808) 524-2255 F (808) 523-2090 1 nkcpa.com
log I F
N&K CPAs, Inc.
ACCOUNTANTS I CONSULTANTS
March 28, 2019
To the Chair and Members of the County Council
County of Hawaii
AMERICAN SAVINGS BANK TOWER
1001 BISHOP STREET, SUITE 1700
HONOLULU, HAWAII 96813-3696
T (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 30, 2018. 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
compliance, the County's compliance with requirements that could have a direct and
material effect on each of its major federal programs and internal control over compliance,
and our report on the schedule of expenditures of federal awards.
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 30, 2018,
and to comply 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), 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.
2
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, 2018.
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 the 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,
N&K CPAs, INC.
3
COUNTY OF HAWAII, STATE OF HAWAII
TABLE OF CONTENTS
Page
PART I REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING
AND ON COMPLIANCE AND OTHER MATTERS
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 THE SCHEDULE OF
EXPENDITURES OF FEDERAL AWARDS REQUIRED BY THE
UNIFORM GUIDANCE
Report on Compliance for Each Major Federal Program; Report on
Internal Control over Compliance; and Report on the Schedule of
Expenditures of Federal Awards Required by the Uniform Guidance 9-11
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 25
PART IV SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS
Status Report 27
12
PART I
REPORT ON INTERNAL CONTROL OVER FINANCIAL
REPORTING AND ON COMPLIANCE AND OTHER MATTERS
N&K CPAs, Inc.
ACCOUNTANTS I CONSULTANTS
AMERICAN SAVINGS BANK TOWER
1001 BISHOP STREET, SUITE 1700
HONOLULU, HAWAII 96813-3696
T (808) 524-2255 F (808) 523-2090
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
INDEPENDENT AUDITOR'S REPORT
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 Hawai°i, State of Hawaii (the County), as of and for the fiscal
year ended June 30, 2018, 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 28, 2018.
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.
0
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.
Honolulu, Hawaii
December 28, 2018
7
PART II
REPORT ON COMPLIANCE FOR EACH MAJOR FEDERAL PROGRAM;
REPORT ON INTERNAL CONTROL OVER COMPLIANCE; AND REPORT
ON THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
REQUIRED BY THE UNIFORM GUIDANCE
0
N&K CPAs, Inc.
ACCOUNTANTS I CONSULTANTS
AMERICAN SAVINGS BANK TOWER
1001 BISHOP STREET, SUITE 1700
HONOLULU, HAWAII 96813-3696
T (808) 524-2255 F (808) 523-2090
REPORT ON COMPLIANCE FOR EACH MAJOR FEDERAL PROGRAM;
REPORT ON INTERNAL CONTROL OVER COMPLIANCE; AND REPORT
ON THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
REQUIRED BY THE UNIFORM GUIDANCE
INDEPENDENT AUDITOR'S REPORT
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, 2018. 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.
D
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, 2018.
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, 2018, and the related notes to the financial statements, which collectively
comprise the County's basic financial statements. We issued our report thereon dated
December 28, 2018, 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, Hawaii
March 28, 2019
11
County of Hawaii, State of Hawaii
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
Fiscal Year Ended June 30, 2018
Federal Pass -Through Federal Total Provided
CFDA Entity Identifying Program Federal Through to
ass -Through Grantor/Program or Cluster Title Number Grant Number Number Award Amount Expenditures Subrecipients
iepartment of Education:
'rogram for Children
nt of Agriculture
heric Administration
iepartment of Business, Economic
,nt Administration Awards
Management Program
nt of Commerce
URBAN DEVELOPMENT
Istance Payments Program
ousing
10.559
11.419
14.195
NIA
NA16NOS4190093
NA17NOS4190102
Hl 10 0002001
1707-8 $ 42,375 $ 42,375 $
42,375
NIA 374,716 17,497
NIA 398,401 248,362
265,859
265,859
NIA 360,836 $ 224.921 $
The accompanying notes are an integral part of this schedule.
County of Hawaii, State of Hawaii
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (Continued)
Fiscal Year Ended June 30, 2018
ass -Through Grantor/Program or Cluster Title
Federal
CFDA
Number
Grant Number
Pass -Through
Entity Identifying
Number
Federal
Program
Award Amount
Total
Federal
Expenditures
Provided
Through to
Subrecipients
URBAN DEVELOPMENT (Continued)
elopment
it Block Grants/State's Program
rants in Hawaii
14.228
B -14 -DH -15-0002
NIA
$ 2,677,897
$ 378,796
$ 242,708
B -15 -DH -15-0002
NIA
2,465,271
622,327
230,580
B -16 -DH -15-0002
NIA
2,491,306
1,027,882
981,823
Program Income
NIA
6,575
6,575
B -17 -DH -15-0002
NIA
2,524,362
1,011,378
957,560
Program Income
NIA
205,722
42,644
28
3,252,680
2,461,890
Housing Finance and Development
srships Program
14.239
M -14 -SG -15-0100
FIN 16-02
452,684
43,478
43,478
M -15 -SG -15-0100
FIN 16-04
2,852,059
631,536
209,752
Program Income
46,146
39
721,160
253,230
;e Vouchers
14.871
H1002AF 2017
NIA
1,949,059
1,777,650
H1002VO 2017
NIA
17,658,595
9,193,051
H1002AF2018
NIA
1,794,095
237,807
H1002VO 2018
NIA
16,556,706
7,555,227
Program Income
1,470,448
71
$ 20,234,183 *
$
The accompanying notes are an integral part of this schedule.
County of Hawaii, State of Hawaii
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (Continued)
Fiscal Year Ended June 30, 2018
ass -Through Grantor/Program or Cluster Title
URBAN DEVELOPMENT (Continued)
'rogram
nt of Housing and Urban Development
Fund
nt of the Interior
Delinquency Prevention
apartment of Human Services:
inquency Prevention - Allocation to States
e Department of the Attorney General:
,tory Improvement Program
Federal
CFDA
Number
Grant Number
Pass -Through
Entity Identifying
Number
Federal
Program
Award Amount
Total
Federal
Expenditures
Provided
Through to
Subrecipients
14.896
H1002FSH18OA014 2017
NIA
$ 66,204
$ 29,826
$
H1002FSH18OA014 2018
NIA
66,937
18,360
48,186
24,481,130
2,715,120
15.226
NIA
NIA
334,504
334,504
15.659
NIA
NIA
68,393
68,393
402,897
16.540 2016 -JF -FX -0022 DHS-17-OYS-702
16.554 2015-RU-BX-KO10 NIA
2013-MU-BX-KO56 2013-MU-BX-KO56
The accompanying notes are an integral part of this schedule.
400,000 202,556 202,556
15,000 4,231
36,000 36,000
$ 40,231 $
County of Hawaii, State of Hawaii
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (Continued)
Fiscal Year Ended June 30, 2018
Federal
CFDA
ass -Through Grantor/Program or Cluster Title Number Grant Number
inued)
=partment of the Attorney General:
=partment of Attorney General:
i Formula Grants
nst Women
SANE Coordinator
M) Testing
6.588
Policing Services
d Community Policing Grants
Pass -Through
Federal
Total
Provided
Entity Identifying
Program
Federal
Through to
Number
Award Amount
Expenditures
Subrecipients
16.575 2014-VA-GX-0035
14 -VA
-04
$ 355,093 $
37,680 $ 24,324
2015-VA-GX-0035
15 -VA
-04
1,649,397
810,451 166,302
2016-VA-GX-0063
16 -VA
-07
101,745
26,568
874,699 190,626
16.588
2015 -WF -AX
-0024
15 -WF
-03
54,137
54,137
2014 -WF -AX
-0019
14 -WF
-07
53,586
49,698
2015 -WF -AX
-0024
15 -WF
-07
53,205
8,113
111,948
16.710 2014ULWX0037 NIA 250,000 $ 89,478 $
The accompanying notes are an integral part of this schedule.
County of Hawaii, State of Hawaii
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (Continued)
Fiscal Year Ended June 30, 2018
ass -Through Grantor/Program or Cluster Title
inued)
tice Assistance Grant Program
=partment of Attorney General:
ional Drug Task Force (SMDTF)
sault Unit
orce
=partment of Attorney General:
Sciences Improvement Grant Program
nt of Justice
Federal Pass -Through Federal Total Provided
CFDA Entity Identifying Program Federal Through to
Number Grant Number Number Award Amount Expenditures Subrecipients
16.738
2016 -DJ -BX -0089
16 -DJ -01
$ 45,334 $
6,500 $
2014 -DJ -BX -0910
14 -DJ -01
272,923
56,618
2015 -DJ -BX -0342
15 -DJ -08
55,695
55,695
2015 -DJ -BX -0342
15 -DJ -03
44,162
36,617
155,430
16.742 2017 -CD -BX -0014
17 -CD -03
50,460
19,282
16.922
H1001013A
NIA
374
374
H10010000
NIA
521
521
895
$
1,494,519 $ 393,182
The accompanying notes are an integral part of this schedule.
County of Hawaii, State of Hawaii
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (Continued)
Fiscal Year Ended June 30, 2018
ass -Through Grantor/Program or Cluster Title
Federal
CFDA
Number
Grant Number
Pass -Through
Entity Identifying
Number
Federal
Program
Award Amount
Total
Federal
Expenditures
Provided
Through to
Subrecipients
ninistration
=partment of Labor and Industrial Relations:
ce Employment Program
17.235
AD -30402-17-55-A-15
PY16-SCSEP-H-HCOA
$ 327,726
$ 24,877
$
AD -30402-17-55-A-16
PY16-SCSEP-H-HCOA
359,686
301,923
35
326,800
17.258
AA -26775-15-55-A-15
WIOA-15-A&DWP-H
387,934
35,967
35,967
AA -26775-16-55-A-15
WIOA-16-A&DWP-H
422,171
321,750
251,922
AA -26775-17-55-A-15
WIOA-17-A&DWP-H
400,146
7,498
3,886
7.258
365,215
291,775
17.259
AA -26775-16-55-A-15
WIOA-16-YP-H
289,333
178,242
174,112
AA -26775-17-55-A-15
WIOA-17-YP-H
417,471
282,880
192,831
7.259
461,122
366,943
r Formula Grants
17.278
AA -26775-15-55-A-15
WIOA-15-A&DWP-H
353,926
19,002
19,002
AA -26775-16-55-A-15
WIOA-16-A&DWP-H
416,431
193,346
155,669
AA -26775-17-55-A-15
WIOA-17-A&DWP-H
276,518
6,004
2,653
7.278
218,352
177,324
iter
1,044,689 *
836,042
nt of Labor
$ 1,371,489
$ 836,042
The accompanying notes are an integral part of this schedule.
County of Hawaii, State of Hawaii
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (Continued)
Fiscal Year Ended June 30, 2018
ass -Through Grantor/Program or Cluster Title
TION
)n
=partment of Transportation:
;onstruction:
�praisals
�praisals
Jening, Mana Road
h Abutment
placement
dway Imp, Mamalahoa Hwy to Ahiahi St
dway Imp, Ahiahi St to Ane Keohokalole Hwy
ae Resurfacing, Wailoa Bridge to Ponohawai St.
;nsion, Komohana St to Country Club Rd
p, Rainbow Dr to Akolea Rd
rovements, Iwalani to Pohakulani Street
.anikaula to Kekuanaoa
'.0.205
=partment of Transportation:
nvestment Grants
Federal
CFDA
Number
20.205
20.500
Grant Number
BR-NBIS(55)
BR-NBIS(67)
NH -019-1(044)
RS -0187(1)
RS -0187(4)
STP -0100(073)
STP -0186(1)
STP -0198(1)
STP -0198(2)
STP -1910(1)
STP -2000(4)
STP -2720(001)
STP -2760(2)
STP -2770(004)
HI -2016-004
Pass -Through Federal Total Provided
Entity Identifying Program Federal Through to
Number Award Amount Expenditures Subrecipients
13003
$ 160,000 $
25,345 $
16002
160,800
101,619
12032
20,285,600
644,772
00014
3,127,200
85
10010
6,564,594
85
17025
1,588,104
423,464
97029
462,885
13,228
11007
9,434,330
1,498
13034
16,126,147
3,846
05003
12, 842,182
1,481
00030
26,886,000
564
13019
1,000,000
-7,140
99021
21,469,625
6,352,354
11043
5,589,416
111,071
7,672,272
NIA 1,119,817 $ 392,638 $
The accompanying notes are an integral part of this schedule.
County of Hawaii, State of Hawaii
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (Continued)
Fiscal Year Ended June 30, 2018
ass -Through Grantor/Program or Cluster Title
Federal
CFDA
Number
Grant Number
Pass -Through
Entity Identifying
Number
Federal
Program
Award Amount
Total Provided
Federal Through to
Expenditures Subrecipients
TION (Continued)
ry Administration
=partment of Transportation:
ghway Safety
20.600
18X9204020
SC17-06(01-H-02)
$ 103,068
$ 49,586 $
18X9204020
SC18-06(01-H-02)
171,036
111,296
Program
18X9204020
PT17-01(02-H-01)
53,250
10,004
69A37518300004020
PT18-01(02-H-01)
80,750
24,700
18X9204020
DD17-10(02-H-01)
57,430
15,435
18X9204020
DD18-10(02-H-01)
57,430
31,655
1.0.600
242,676
'rograms
20.616
18X920405DH117
AL1 8-02(03-S-01)
135,596
5,762
18X920405C
TR17-03(04-H-01)
135,680
122,883
18X920405C
TR18-03(04-H-01)
14,610
1,697
it
18X920405B
OP17-05(01-H-02)
78,843
20,179
69A3751830000405B
OP18-05(01-H-02)
78,869
30,446
18X920405D
AL17-02(01-H-02)
52,655
10,076
18X920405D
AL18-02(01-H-02)
65,220
21,323
1.0.616
212,366
afety Cluster
$ 455,042 $
The accompanying notes are an integral part of this schedule.
County of Hawaii, State of Hawaii
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (Continued)
Fiscal Year Ended June 30, 2018
ass -Through Grantor/Program or Cluster Title
Federal
CFDA
Number
TION (Continued)
Provided
Requirements
20.607
'.epeat Offenders for Driving While Intoxicated
20.608
f
nt of Transportation
Award Amount
MAN SERVICES
Subrecipients
i Living
cecutive Office on Aging:
453,953
Aging - Title 111, Part D - Disease
HA2016NO3
th Promotion Services
93.043
Aging - Title 111, Part B - Grants
HA2016NO3
;es and Senior Centers
93.044
13.044
Aging - Title 111, Part C -
93.045
13.045
Pass -Through
Federal
Total
Provided
Entity Identifying
Program
Federal
Through to
Grant Number Number
Award Amount
Expenditures
Subrecipients
18X9205464 AL17-02(01-H-02) $ 153,305 $ 41,193 $
69A37518300004020 AL18-02(01-H-02) 124,296 72,281
8,633,426
3D-4-2016
HA2016NO3
15,735
3,019
3B-4-2016
HA2016NO3
492,169
55,281
3B-4-2017
HA2016NO3
457,773
398,672
453,953
3C14-2017
HA2016NO3
280,706
104,083
3C14-2018
HA2016NO3
364,862
193,130
3C2-4-2016
HA2016NO3
204,394
18,484
3C2-4-2017
HA2016NO3
122,733
64,497
3C2-4-2018
HA2016NO3
220,911
101,273
$
481,467 $
The accompanying notes are an integral part of this schedule.
County of Hawaii, State of Hawaii
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (Continued)
Fiscal Year Ended June 30, 2018
Federal
CFDA
ass -Through Grantor/Program or Cluster Title Number
MAN SERVICES (Continued)
ive Program 93.053
ter
sr Support, Title III, Part E 93.052
13.052
Health Services Administration
=partment of Health:
lental Health Services Projects of Regional
ance
13.243
id Prevention
=partment of Health:
lealth Actions to Prevent Obesity, Diabetes, Heart
(PPHF)
13.757
nt of Health and Human Services
93.243
Grant Number
Pass -Through
Entity Identifying
Number
Federal
Program
Award Amount
Total Provided
Federal Through to
Expenditures Subrecipients
NIA
NSIP17
$ 89,114
$ 89,114 $
1,024,534
3E-4-2015
HA2015NO3
115,636
35,545
3E-4-2016
HA2016NO3
133,637
133,637
3E-4-2017
HA2016NO3
133,468
9,739
178,921
SP020167
SP020167
93.757 6NU58DP005502-02-02
NU58DP005502-04-00
ASO LOG NO. 16-162
ASO LOG NO. 16-162
110,000 25,409
125,000 72,325
97,734
NIA 24,500 20,401
NIA 9,700 6,156
26,557
$ 1,330,765 $
The accompanying notes are an integral part of this schedule.
County of Hawaii, State of Hawaii
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (Continued)
Fiscal Year Ended June 30, 2018
Federal
CFDA
ass -Through Grantor/Program or Cluster Title Number
kND COMMUNITY SERVICE
steer Program 94.002
Din for National and Community Service
CURITY
nent Agency (FEMA)
=partment of Defense:
Pass -Through
Federal
Total Provided
Entity Identifying
Program
Federal Through to
Grant Number Number
Award Amount
Expenditures Subrecipients
16SRPH1002 NIA
$ 208,262
$ 65,913 $
65,913
Assistance (Presidentially Declared Disasters) 97.036
FEMA -1664 -DR -HI
s Grant 97.044 EMW-2015-FO-02101
it Program 97.067 EMW-2015-SS-00003
nt of Homeland Security
NTROL POLICY
07.000 G16HI0004A
G17HI0004A
G18HI0004A
'.000
Vational Drug Control Policy
RAL AWARDS
deral program for the fiscal year ended June 30, 2018.
NIA 6,629,030 21,780
NIA 1,369,493 120,137
NIA 760,000 649,784
791,701
NIA 225,585 31,857
NIA 252,527 152,417
NIA 170,800 10,682
194,956
194,956
$ 39,075,030 $ 3,944,344
The accompanying notes are an integral part of this schedule.
County of Hawaii, State of Hawaii
NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
Fiscal Year Ended June 30, 2018
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, 2018. 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 Hawaii, State of Hawaii
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
Fiscal Year Ended June 30, 2018
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:
Internal control over financial reporting:
Material weakness(es) identified?
Significant deficiency(ies) identified?
Noncompliance material to financial statements
noted?
Federal Awards
Internal control over major federal programs:
Material weakness(es) identified?
Significant deficiency(ies) identified?
Type of auditor's report issued on compliance
for major federal programs:
Any audit findings disclosed that are required to
be reported in accordance with 2 CFR
200.516(a)?
Identification of major federal programs:
CFDA Number
14.871
17.258/17.259/17.278
Dollar threshold used to distinguish between Type A
and Type B programs:
Auditee qualified as a low-risk auditee?
SECTION II - FINANCIAL STATEMENT FINDINGS
No matters were reported.
Unmodified
yes ✓ no
yes ✓ none reported
yes ✓ no
yes ✓ no
yes ✓ none reported
Unmodified
yes ✓ no
Name of Federal Program or Cluster
Section 8 Housing Choice Vouchers
WIOA Cluster
$1,172,251
✓ yes _ no
SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS
No matters were reported.
25
PART IV
SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS
(Provided by the County of Hawaii)
26
County of Hawaii, State of Hawaii
STATUS REPORT
Fiscal Year Ended June 30, 2018
No prior audit findings which apply under the current criteria of the Uniform Guidance were noted.
27