HomeMy WebLinkAbout2020-COH - Single Audit of Federal Financial Assistance Programs COUNTY OF HAWAII
STATE OF HAWAII
SINGLE AUDIT OF FEDERAL FINANCIAL ASSISTANCE PROGRAMS
Fiscal Year Ended June 30, 2020
N&K CPAs, Inc. Accountants Consultants
999 BISHOP STREET, SUITE 2200 HONOLULU, HAWAII 96813
Telephone (808) 524-2255 Fax (808) 523-2090 website: nkcpa.com
N&K CPAs, Inc.
ACCOUNTANTS I CONSULTANTS
999 BISHOP STREET, SUITE 2200
HONOLULU, HAWAII 96813
Telephone (808) 524-2255 Fax (808) 523-2090
July 21, 2021
To the Chair and Members of the County Council
County of Hawaii
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, 2020. 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
on compliance and other matters, compliance for each major federal program and internal
control over compliance, and schedule of expenditures of federal awards required by the
Uniform Guidance.
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, 2020,
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:
1. 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
financial statements 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 conducted 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, 2020.
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 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.
Chad K. Funasaki
Principal
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
Independent Auditor's 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 SCHEDULE OF EXPENDITURES
OF FEDERAL AWARDS REQUIRED BY THE UNIFORM GUIDANCE
Independent Auditor's Report on Compliance for Each Major Federal
Program; Report on Internal Control over Compliance; and Report on
Schedule of Expenditures of Federal Awards Required by the Uniform
Guidance 9 - 11
Schedule of Expenditures of Federal Awards 12 - 23
Notes to Schedule of Expenditures of Federal Awards 24
PART III SCHEDULE OF FINDINGS AND QUESTIONED COSTS
Schedule of Findings and Questioned Costs 26 - 27
PART IV SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS
Status Report 29
4
PART I
REPORT ON INTERNAL CONTROL OVER FINANCIAL
REPORTING AND ON COMPLIANCE AND OTHER MATTERS
5
N&K CPAs, Inc.
ACCOUNTANTS I CONSULTANTS
999 BISHOP STREET, SUITE 2200
HONOLULU, HAWAII 96813
Telephone (808) 524-2255 Fax (808) 523-2090
INDEPENDENT AUDITOR'S 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
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 Hawaii, State of Hawaii (the County), as of and for the fiscal
year ended June 30, 2020, 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 30, 2020.
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) as a basis for designing
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.
6
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 financial
statements. 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.
N&K CPAs, Inc.
Honolulu, Hawaii
December 30, 2020
7
PART II
REPORT ON COMPLIANCE FOR EACH MAJOR FEDERAL PROGRAM;
REPORT ON INTERNAL CONTROL OVER COMPLIANCE; AND REPORT
ON SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
REQUIRED BY THE UNIFORM GUIDANCE
8
N&K CPAs, Inc.
ACCOUNTANTS I CONSULTANTS
999 BISHOP STREET,SUITE 2200
HONOLULU, HAWAII 96813
Telephone (808) 524-2255 Fax (808) 523-2090
INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE FOR EACH MAJOR
FEDERAL PROGRAM; REPORT ON INTERNAL CONTROL OVER COMPLIANCE;
AND REPORT ON SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
REQUIRED BY THE UNIFORM GUIDANCE
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, 2020. 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.
9
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, 2020.
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, 2020, and the related notes to the financial statements, which collectively
comprise the County's basic financial statements. We issued our report thereon dated
December 30, 2020, 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.
N&K CPAs, Inc.
Honolulu, Hawaii
July 21, 2021
11
County of Hawaii State of Hawaii
Schedule of expenditures of federal awards
fiscal year ended June 30, 2020
federal grantor/pass-through grantor/program or cluster title
department of agriculture
food and nuturition service
passed through the state department
summer food service program for children
federal CFDA number 10.559
grant number n/a
pass-through entity number 1707-8
federal program award amount $46,466
total federal expenditures $22,548
provided through to subrecipients 0
natural resources conservation service
emergency watershed protection program
federal CFDA number 10.923
grant number NR1992510002C004
pass-through entity number 4506
federal program award amount $3,028,088
total federal expenditures $2,264,756
total department of agriculture total federal expenditures $2,287,304
provided through to subrecipients 0
department of commerce
national oceanic and atmospheric administration
passed through the state department of business, econimic
development and tourism
coastal zone management administration awards
federal CFDA number 11.419
grant number NA18NOS4190082
pass-through entity number CZM2018-19
federal program award amount $411,855
total federal expenditures $17,422
provided through to subrecipients 0
hawaii coastal zone management program
federal CFDA number
grant number NA18NOS4190082
pass-through entity number n/a
federal program award amount $441,762
total federal expenditures $395,922
provided through to subrecipients 0
subtotal CFDA 11.419
Total federal expenditures $413,344
Total department of commerce total federal expenditures $413,344
department of housing and urban development
office of housing
section 8 housing assistance payments program
federal CFDA number 14.195
kulaimano elderly housing
grant number HI 100-002001
pass-through entity number n/a
federal program award amount $414,540
total federal expenditures $269,273
provided through to subrecipients 0
Total federal expenditures 0
The accompany notes are an integral part of this schedule.
12
County of Hawai'i, State of Hawaii SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (Continued) Fiscal Year Ended June 30, 2020
Federal Grantor/Pass-Through Grantor/Program or Cluster Title: DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT (Continued)
Community Planning and Development
Community Development Block Grants/State's Program and Non-Entitlement Grants in Hawaii
Federal CFDA Number 14.228
Grant Number B-14-DH-15-0002 B-15-DH-15-0002 B-16-DH-15-0002 Program Income B-17-DH-15-0002 Program Income B-18-DH-15-0002 Program Income B-19-DH-15-0002 Program Income
Pass-Through Entity Identifying Number N/A
Federal Program Award Amount
$2,677,897
$2,465,271
$2,491,306
$2,524,362
$2,694,402
$2,646,713
$1,543,033
Total Federal Expenditures
$20,085
$9,553
$100,975
$150
$688,735
$48,363
$1,298,532
$17,602
$479,464
$13,284
Provided through to subrecipients
$30,297
$1,304
$237,090
$17,602
$247,899
$13,284
COVID-19 Community Development Block Grants/State's Program and Non-Entitlement Grants in Hawaii
Federal CFDA Number 14.228
Grant Number B-20-EW-15-0002
Pass-Through Entity Identifying Number n/a
Federal Program Award Amount $1,543,033
Total Federal Expenditures $54,232
Provided through to subrecipients
Subtotal CFDA 14.228
Passed Through the Hawaii Housing Finance and Development Corporation: Home Investment Partnerships Program
Federal CFDA Number 14.239
Grant Number M-15-SG-15-0100 M-18-SG-15-0100 Program Income
Entity Identifying Number FIN 16-04 FIN 19-11 NIA
Federal Program Award Amount $2,852,059 $2,857,731
Total Federal Expenditures $235,998 $486,612 $ 50,300 $ 772,910
Provided through to subrecipients
Subtotal CFDA 14.239 Housing Trust Fund Program
CFDA Number 14.275
Grant Number F-18-SG-15-0100
Pass-Through Entity Identifying Number FIN 19-12
Federal Program Award Amount $1,425,000
Total Federal Expenditures 4,107
Provided through to subrecipients
The accompanying notes are an integral part of this schedule.
13
County of Hawai'i, State of Hawai'i
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (Continued)
Fiscal Year Ended June 30, 2020
Federal Grantor/Pass-Through Grantor/Program or Cluster Title: Housing Vouching Cluster
Section 8 Housing Choice Vouchers
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT (Continued)
Grant number: HI002AF2019 HI002VO 2019 HI002AFR 2019 HI002AF2020 HI002VO 2020 Program Income
Federal CFDA Number: 14.871
$ 2,092,872
$18,919,925
$122,781
$2,157,765
$19,906,621
$516,537
Total Federal Expenditures
$1,618,386
$9,993,674
$122,781
$480,868
$9,461,255
$516,537
$476
COVID-19 Section 8 Housing Choice Vouchers
Federal CFDA 14.871
Grant Number: HI002AF2020
Pass-Through entity identifying number: N/A
Federal Program Award Amount: $966,396 476
COVID-19 Section 8 Housing Choice Vouchers
Federal CFDA number 14.871
Program Income N/A
~ Subtotal CFDA 14.871
Total Federal Expenditures $22,194,081
Mainstream Vouchers
Federal CFDA Number14.879
Grant Number: HI002DV2019 HI0028F2019 HI002DV2020 HI0028F2020
Pass-through entity identifying number: N/A
Federal Program Award Amount: $59,952 $3,572 $18,671 $6,294
Total Federal Expenditures $59,952
$3,572
$3,325
$394
$125
Subtotal CFDA 14.879 Total Housing Voucher Cluster
Family Self-Sufficiency Program Federal CFDA Number 14.896
Grant Number FSS18Hl2572 2018 FSS20Hl3234 2020
Federal Program Award Amount $66,937 $66,937
Pass-through entity identifying number N/A
Total Federal Expenditure $41,651 $37,559
Subtotal CFDA 14.896 total federal expenditures $79,210
Total Department of Housing and Urban Development $26,117,924 $ 547,476
DEPARTMENT OF THE INTERIOR Office of the Secretary
Payments in Lieu of Taxes
Federal CFDA 15.226
Grant Number N/A
Pass-through entity identifying number N/A
Federal Program Award Amount $375,137
Total Federal Expenditure $375,137
The accompanying notes are an integral part of this schedule. 14
County of Hawai'i, State of Hawai'i SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (Continued) Fiscal Year Ended June 30, 2020
Federal Grantor/Pass-Through Grantor/Program or Cluster Title: DEPARTMENT OF THE INTERIOR (Continued)
Fish and Wildlife Service National Wildlife Refuge Fund
Federal CFDA Number 15.659
Grant Number N/A
Pass-Through Entity Identifying Number n/a
Federal Program Award Amount: $ 89,640
Total Federal Expenditures $89,640
Provided through to subrecipients
Total Department of the Interior $464,777
Federal Grantor/Pass-Through Grantor/Program or Cluster Title: DEPARTMENT OF JUSTICE
Office of Juvenile Justice and Delinquency Prevention
Passed Through the State Department of Human Services:
Juvenile Justice and Delinquency Prevention • Allocation to States
Federal CFDA Number 16.540
Grant Number 2018.JF-FX-0008 (Supp 3) DHS-17-OYS-702 (Supp 4)
Federal program award amount $200,000 $200,000
Total federal expenditures $57,303 $125,175 $182,478
Provided through to subrecipients $57,303 $125,175 $182,478
Subtotal CDFA 16.540
Bureau of Justice Statistics
Passed Through the State Department of the Attorney General:
National Criminal History Improvement Program
HI Criminal Justice Data Center 2019 Computer Replacements
Federal CFDA Number 16.554
Grant Number 2017-RU-BX-K032
Pass-Through Entity Identifying Number N/A
Federal Program Award Amount: $118,943
Total Federal Expenditures $118,943
Office for Victims of Crime Passed Through the State Department of the Attorney General: Crime Victim Assistance
Federal CFDA Number 16.575
Grant Number 2016-VA-GX-0063 2017-VA-GX-008 2018-V2-GX-0015
Pass through entity identifying number 16-VA-04 17-VA-04 18-V2-15
Federal program award amount $947,932 $982,904 $354,824
Total federal expenditures $82,915 $ 831,725 $1,623
Provided through to subrecipients $55,319 $57,396 $1,623
Subtotal CFDA 16.575
total federal expenditures $916,263 provided through to subrecipients $114,338
Violence Against Women Office Passed Through the State Department of Attorney General: Violence Against Women Formula Grants
Federal CFDA Number 16.588
STOP Violence Against Women
Federal CFDA Number 16.588
Grant number 2015-WF-AX-0024 2017-WF-AX-0042
Pass through entity identifying number 15-WF-17 17-WF-03
Federal program award amount $39,197 $82,716
Total federal expenditures $4,659 $63,565 $55,623
Provided through to subrecipients -
SAFE on-call pay and SANE Coordination
Grant number 2016-WF-AX-0022
Pass through entity identifying number 16-WF-07
Federal program award amount $55,623
Total federal expenditures $55,623
Provided through to subrecipients $55,623
Subtotal CDFA 16.588 total federal expenditures total federal expenditures $123,847
Provided through to subrecipients $55,623
The accompanying notes are an integral part of this schedule. 15
County of Hawai'i, State of Hawai'i SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (Continued)
Fiscal Year Ended June 30, 2020
DEPARTMENT OF JUSTICE (Continued) Bureau of Justice Assistance
Edward Byrne Memorial Justice Assistance Grant Program
federal CFDA number 16.738
grant number 2016-DJ-BX-0226 2018-DJ-BX-0864
pass through entity identifying number N/A
federal program award amount $120,634 $92,789
Total federal expenditures $8,000 $50,508
Passed Through the State Department of Attorney General:
Statewide Multi-Jurisdictional Drug Task Force (SMDTF)
Grant number 2017-DJ-BX-0190 2018-DJ-BX-0471
pass through entity identifying number 17-DJ-01 18-DJ-01
federal program award amount 41,613 44,856
Total federal expenditures $41,613 $300
Subtotal CFDA 16.738 Total federal expenditures $100,421
National Institute of Justice
Passed Through the State Department of Attorney General: Paul Coverdell Forensic Sciences Improvement Grant Program
federal CFDA number 16.742
Ka Hoa O Palekana
grant number 2018-CD-BX-0001
pass through entity identifying number 18-CD-03
federal program award amount $63,793
Total federal expenditures $63,793
Office of Justice
Passed Through the State Department of Attorney General: National Sexual Assault Kit initiative
federal CFDA number 16.833
Grant number 2016-AK-BX-K00S 2019-AK-BX-0023
16-AK-02 N/A
federal program award amount $280,498 $769,895
Total federal expenditures $60,566 $49,225
Subtotal CFDA 16.833 Total federal expenditures $109,791
Criminal Division Equitable Sharing Program federal CFDA number 16.922
Asset Forfeitures
Grant number HI001013A H10010000
N/A
federal program award amount $1,509 23,149
Total federal expenditures $1,509 $23,149
Subtotal CFDA 16.922
Total federal expenditures $24,658
Total Department of Justice Total federal expenditures $1,640,194 Provided through to subrecipients $352,439
The accompanying notes are an integral part of this schedule. 16
County of Hawai'i, State of Hawaii SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (Continued)
Fiscal Year Ended June 30, 2020
DEPARTMENT OF LABOR Employment and Training Administration
Passed Through the State Department of Labor and Industrial Relations: Senior Community Service Employment Program
Federal CFDA number 17.235
Grant number AD-25497-14-55-A-15 AD-30402-17-55-A-17
PY16-SCSEP-H-HCOA PY16-SCSEP-H-HCOA
federal program award amount $ 353,102
total federal expenditures $316,007
federal program award amount $364,464
total federal expenditures $25,342
Subtotal CFDA 17.235 total federal expenditures $341,349
WIOA Cluster WIOA Adult Program
Federal CFDA number 17.258
Grant number AA-30773-17-55-A-15 AA-32233-18-55-A-15
Pass through entity identifying number WIOA-17-A&DWP-H WIOA-18-A&DWP-H
Federal program award amount $402,162 $405,318
Total federal expenditures: $8,174 $189,834
Provided through to subrecipients $126,406
Subtotal CFDA 17.258 Total federal expenditures: $198,008
Provided through to subrecipients $126,406
WIOA Youth Activities
Federal CFDA number 17.259
Grant number AA-30773-17-55-A-15 AA-32233-18-55-A-15 AA-33225-19-55-A-15
Pass through entity identifying number WIOA-17-YP-H WIOA-18-YP-H WIOA-19-YP-H
Federal program award amount $419,607 $414,666 $383,122
Total federal expenditures: $11,358 $225,849 $245,855
Provided through to subrecipients $11,358 $174,415 $147,725
Subtotal CFDA 17.259
Total federal expenditures: $483,062
Provided through to subrecipients $333,498
WIOA Dislocated Worker Formula Grants 17.278
Grant number AA-30773-17-55-A-15 AA-32233-18-55-A-15
Pass through entity identifying number WIOA-17-A&DWP-H WIOA-18-A&DWP-H n/a
Federal program award amount $277,913 $227,675
Total federal expenditures: $2,972 $100,528
Provided through to subrecipients $56,257
WIOA Rapid Response grant number AA-32233-18-55-A-15
Total federal expenditures: $2,972 $100,528
Subtotal CFDA 17.278 $119,560 $56,257
Total WIOA Cluster $800,630
Provided through to subrecipients $516,161
Total Department of Labor $1,141,979
Provided through to subrecipients $516,161
The accompanying notes are an integral part of this schedule. 17
County of Hawai'i, State of Hawai'i SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (Continued)
Fiscal Year Ended June 30, 2020
DEPARTMENT OF TRANSPORTATION Federal Highway Administration
Passed Through the State Department of Transportation: Highway Planning and Construction: federal CDFA number 20.20
Bridge Inspection/Appraisals Grant number BR-NBIS(055)
Pass through entity identifying number 13003
Federal program award amount 160,000
Total federal expenditures $1,336
Bridge Inspection/Appraisals
Grant number BR-NBIS(074)
Pass through entity identifying number 18017
Federal program award amount 160,000
Total federal expenditures $66,317
Mamalahoa Hwy Widening, Mana Road Grant number NH-019-1(044)
Pass through entity identifying number 12032
Federal program award amount 20,285,600
Total federal expenditures $4,995,660
Alii Drive Culvert Replacement grant number STP-0186(1)
Pass through entity identifying number 97029
Federal program award amount 9,206,313
Total federal expenditures $1,728,071
Kamehameha Avenue Resurfacing, Wailoa Bridge to Ponohawai Street
Grant number STP-1910(1)
Pass through entity identifying number 05003
Federal program award amount 12,842.182
Total federal expenditures $18,148
Kilauea Avenue, Wailoa Bridge to Puainako Street
Grant number STP-1920(005)
Pass through entity identifying number 20005
Federal program award amount $5,581,975
Total federal expenditures $3,007
Kawailani Street Improvements, lwalani to Pohakulani Street
Grant number STP-2760(002)
Pass through entity identifying number 99021
Federal program award amount $21,469,625
Total federal expenditures $635,163
Manono St lmprov, Lanikaula to Kekuanaoa
Grant number STP-2770(004)
Pass through entity identifying number 11043
Federal program award amount $4,062,814
Total federal expenditures $37
Highway 132 Road Restoration
Grant number ER-21(004)
Pass through entity identifying number 19027
Federal program award amount $6,503,337
Total federal expenditures $5,692,563
Subtotal CFDA 20.205 Total federal expenditures $13,140,302
Federal Transit Administration
Passed Through the State Department of Transportation:
Federal Transit Cluster
Formula Grants for Rural Areas and Tribal Transit Program federal CFDA number 20.509
Grant number Hl-2016-004 Hl-2017-004 Hl-2018-011 Hl-2018-011 Hl-2020-006
Pass through entity identifying number N/A
Federal program award amount $1,144,817 $985,200 $1,948,000 $7,382 $4,453,300
Total federal expenditures $1,553 $631,084 $935,457 $7,382 $2,513,462
Subtotal CDFA 20.509 Total federal expenditures $4,088,938
COVID-19 Formula Grants for Rural Areas and Tribal Transit Program federal CDFA number 20.509
Grant number Hl-2020-006
Pass through entity identifying number N/A
Federal program award amount $4,453,300
Total federal expenditures $2,513,462
Subtotal CFDA 20.509 Total federal expenditures $4,088,938
Bus and Bus Facilities Formula Program
federal CDFA number 20.526
Grant number Hl-2016-002 Hl-2017-003
Pass through entity identifying number N/A
Federal program award amount $500,000 $500,000
Total federal expenditures $371,944 $371,944
Subtotal CFDA 20.526 Total federal expenditures $743,888
Total Federal Transit Cluster Total federal expenditures $4,832,826
The accompanying notes are an integral part of this schedule. 18
County of Hawai'i, State of Hawai'i
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (Continued)
Fiscal Year Ended June 30, 2020
DEPARTMENT OF TRANSPORTATION (Continued) National Highway Traffic Safety Administration
Passed Through the State Department of Transportation:
Highway Safety Cluster State and Community Highway Safety
Federal CFDA number 20.600
Speed Enforcement
Grant number 18X9204020HI 69A37520300004020HIO
Pass through entity identifying number SC19-06(01-H-02) SC20-06(01-H-02)
Federal program award amount $111,960 $287,715
Total federal expenditures $6,703 $56,095
Traffic Investigation Program
Grant number 18X9204020HI 69A37520300004020HIO
Pass through entity identifying number PT19-01(02-H-01) PT20-01 (02-H-01)
Federal program award amount $105,840 $105,840
Total federal expenditures $26,871 $1,375
Distracted Driving
Grant number 18X9204020HI 69A37520300004020HIO
Pass through entity identifying number PT19-01(02-H-01) PT20-01 (02-H-01)
Pass through entity identifying number DD19-10(02-H-01) DD20-09(01-H-02)
Federal program award amount $62,200 $62,220
Total federal expenditures $3,218 $18,190
Cordless Extrication Kit grant number HWY-V9-5971 pass through entity identifying number EM18-04(02-H-01) federal program award amount $96,943 96,943
Subtotal CFDA 20.600
Total federal expenditures $209,395
National Priority Safety Programs 20.616
Grant number 18X920405DHl17 18X9205464Hl17
Pass through entity identifying number AU 9-02(3-S-01) Al20-02(03-5-01)
Federal program award amount $143,228 84,052 $143,228 2,135
Data Grant
Grant number 18X920405cHI 69A3752030000405CHIO
Pass through entity identifying number TR 19-03(04-H-O 1) TR20-03(04-H-O 1)
Federal program award amount 56,520 24,520
Total federal expenditures $38,060 $940
Seatbelt Enforcement
Grant number 18X920405bHI 69A3752030000405BHIH
Pass through entity identifying number OP19-05(01-H-02) OP20-05(01-H-02)
Federal program award amount $50,000 $90,000
Total federal expenditures $26,177 $12,493
Roadblock Program
Grant number 18X920405DHI AL 18X9205464Hl17
Pass through entity identifying number AL9-02(01-H-02) AL20-02(01-H-02)
Federal program award amount $65,220 $193,435
Total federal expenditures $15,104 $37,453
Subtotal CFDA 20.616 Total federal expenditures $216,414
Total Highway Safety Cluster $425,809
Minimum Penalties for Repeat Offenders for Driving While Intoxicated Grant number 20.608
Roadblock Program
Grant number 18X9205464HI 18X920405dHI
Pass through entity identifying number A 19-02(01-H-02) AL20-02(01-H-02)
Federal program award amount $123,086 $89,150
Total federal expenditures $12,779 $22,012
Subtotal CFDA 20.608 Total federal expenditures $34,791
Total Department of Transportation Total federal expenditures $18,433,728
The accompanying notes are an integral part of this schedule. 19
County of Hawai'i, State of Hawai'i SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (Continued)
Fiscal Year Ended June 30, 2020
DEPARTMENT OF THE TREASURY
Equitable Sharing Program Asset Forfeitures federal CFDA number 21.016
Grant number HI001013A HI0010000
Pass through entity identifying number N/A
Federal program award amount $6,827 $71 ,640
Total federal expenditures $6,827 $71,640
Subtotal CFDA 21 .016 Total federal expenditures $78,467
Passed Through the State of Hawaii Executive Office of the Governor
COVID-19 Coronavirus Relief Fund federal CFDA number 21 .019
Grant number N/A
Federal program award amount $80,009,671
Total federal expenditures $2,528,376
Total Department of the Treasury Total federal expenditures $2,606,843
DEPARTMENT OF HEALTH AND HUMAN SERVICES
Administration for Community Living Passed Through the State Executive Office on Aging:
Special Programs for the Aging - Tide Ill, Part D - Disease
Prevention and Health Promotion Services
federal CFDA number 93.043
Grant number 30-4-2018
Pass through entity identifying number HA2016N03
Federal program award amount $19,655
Total federal expenditures $7,888
Aging Cluster
Special Programs for the Aging - Title Ill, Part B - Grants for Supportive Services and Senior Centers 93.044 38-4-2019 HA2016N03 427,694 357.401
COVID-19 Special Programs for the Aging - Title 111, Part B - Grants for Supportive Services and Senior Centers
federal CFDA number 93.044
grant number 2001HISSC3
Pass through entity identifying number ASO LOG-20-198
Federal program award amount $215,475
Total federal expenditures $29,560
Subtotal CFDA 93.044 total federal expenditures $386,961
Special Programs for the Aging - Title Ill, Part C - Nutrition Services federal CFDA number 93.045
Grant number 3C1-4-2019 3C1-4-2020 3C2-4-2019 3C2-4-2020
Pass through entity identifying number HA2016N03 ASO LOG 20-198 HA2016N03 ASO LOG 20-198
Federal program award amount $353,738 $327,318 $176,090 $276,370
Total federal expenditures $208,632 $103,157 $105,711 $52,011
The accompanying notes are an integral part of this schedule. 20
County of Hawai'i, State of Hawai'i
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (Continued)
Fiscal Year Ended June 30, 2020
DEPARTMENT OF HEALTH AND HUMAN SERVICES (Continued)
COVID-19 Special Programs for the Aging - Title III, Part C - Nutrition Services
Federal CFDA number 93.045
Grant number 2001HICMC2
Pass through entity identifying number ASO LOG 20-198
Federal program award amount $87,019
Total federal expenditures $87,019
COVID-19 Special Programs for the Aging - Title 111, Part C - Nutrition Services
Federal CFDA number 93.045
Grant number 2001HIHDC2
Pass through entity identifying number ASO LOG 20-198
Federal program award amount 100,184
Total federal expenditures 32,233
COVID-19 Special Programs for the Aging - Title 111, Part C -
Nutrition Services
Federal CFDA number 93.045
Grant number 2001HIHDC3
Pass through entity identifying number ASO LOG 20-198
Federal program award amount $432,668
Total federal expenditures 74,197
Subtotal CFDA 93.045 Total federal expenditures $662,960
Nutrition Services Incentive Program Federal CFDA number 93.053
Grant number N/A
Pass through entity identifying number NSIP18 NSIP19
Federal program award amount $104.483 116,783
Total federal expenditures $96 $116,687
Subtotal CFDA 93.053
Total federal expenditures $116,687
Total Aging Cluster $1,166,704
National Family Caregiver Support, Title Ill, Part E
Federal CFDA number 93.052
Grant number 3E-4-2018 3E-4-2019
Pass through entity identifying number HA2016N03 HA2016N03
Federal program award amount $159,838 $160,308
Total federal expenditures $35,956 $63,845
COVID-19 National Family Caregiver Support, Title Ill, Part E
Federal CFDA number 93.052
Grant number 2001HIFCC3
Pass through entity identifying number ASO LOG 20-198
Federal program award amount $89,405
Total federal expenditures $4,106
Subtotal CFDA 93.052 Total federal expenditures $103,907
Substance Abuse and Mental Health Services Administration
Passed Through the State Department of Health:
Substance Abuse and Mental Health Services Projects of Regional
and National Significance Federal CFDA number 93.243
U79SP020167 6H79SP081001--01M001
Pass through entity identifying number ASO LOG NO. 16-162 ASO LOG NO. 16-162 ASO LOG NO. 16-162
Federal program award amount $100,000 $100,000 $110,000
Total federal expenditures $6,894 $23,922 $53,569
Subtotal CFDA 93.243 84,385
Total Department of Health and Human Services Total federal expenditures $ 1,362,884
The accompanying notes are an integral part of this schedule. 21
County of Hawai'i, State of Hawai'i SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (Continued)
Fiscal Year Ended June 30, 2020
CORPORATION FOR NATIONAL AND COMMUNITY SERVICE
Retired and Senior Volunteer Program
Federal CFDA 94.002
Grant number 19SRPHI001
Pass through entity identifying number N/A
Federal program award amount $151,508
Total federal expenditures $40,691
Total Corporation for National and Community Service $40,691
DEPARTMENT OF HOMELAND SECURITY
Federal Emergency Management Agency (FEMA)
Passed Through the State Department of Defense:
Disaster Grants - Public Assistance (Presidentially Declared Disasters) federal CFDA number 97.036
Kiholo Earthquake Grant number FEMA-1664-DR-HI
Pass through entity identifying number N/A
Federal program award amount $6,626,641
Total federal expenditures $276
Kilauea Volcanic Eruption and Earthquakes grant number FEMA-4366-DR-HI
Pass through entity identifying number N/A
Federal program award amount $3,784,522
Total federal expenditures $90,537
Hurricane Lane Federal CFDA Number FEMA-4395-DR-HI
Pass through entity identifying number N/A
Federal program award amount $531,616
Total federal expenditures $509,282
Subtotal CFDA 97.036 Total federal expenditures $600,095
Passed Through the Hawaii Emergency Management Agency:
Emergency Management Performance Grants Federal CFDA number 97.042
Grant number EMF-2019-EP--00006-S01
Pass through entity identifying number EMF-2019-EP--00006-HIEMA--O 1
Federal program award amount $225,000
Total federal expenditures $225,000
Pre-Disaster Mitigation Federal CFDA number 97.047
PDMC--09-Hl-2107 EMF-2018-PC--004 114,750 93,957
Passed Through the State Department of Defense:
Homeland Security Grant Program Federal CFDA Number 97.067
State Homeland Security Program Grant number EMW-2016-GR-00062
Pass through entity identifying number N/A
Federal program award amount $600,000
Total federal expenditures $132,178
Grant number EMW-2017-SS—00002
Pass through entity identifying number N/A
Federal program award amount $705,000
Total federal expenditures $286,593
Grant number EMW-2018-SS—00006
Pass through entity identifying number N/A
Federal program award amount $720,000
Total federal expenditures 136
Subtotal CFDA 97.067 total federal expenditures $418,907
Disaster Assistance Projects 97.088
Disaster Case Management Services grant number FEMA-4366-DR-HI
Pass through entity identifying number N/A
Federal program award amount $1,681,135
Total federal expenditures $675,764
Total Department of Homeland Security total federal expenditures $2,013,723
The accompanying notes are an integral part of this schedule. 22
County of hawaii, state of hawaii
schedule of expenditures of federal awards (continued)
Fiscal year ended June 30, 2020
Executive office of the president high intensity drug trafficking areas program
hawaii impact
federal CFDA number: 95.001
grant number G18HI0004A G19HI00004A
pass through entity identifying number n/a
federal program award amount $336,500 $227,900
total federal expenditures $184,408 $66,051
provided through to subrecipients --
subtotal CFDA 95.001 total federal expenditures $250,459
total executive office of the president total federal expenditures $250,459
total expenditures of federal awards
total expenditures of federal awards $56,773,850
provided to subrecipients $1,416,076
the accompanying notes are an integral part of this schedule.
23
County of Hawaii, State of Hawaii
NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
Fiscal Year Ended June 30, 2020
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, 2020. 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 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.
24
PART III
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
25
County of Hawaii, State of Hawaii
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
Fiscal Year Ended June 30, 2020
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: Unmodified
Internal control over financial reporting:
Material weakness(es) identified? _ yes ✓ no
Significant deficiency(ies) identified? _ yes ✓ none reported
Noncompliance material to financial statements
noted? _ yes ✓ no
Federal Awards
Internal control over major federal programs:
Material weakness(es) identified? _ yes ✓ no
Significant deficiency(ies) identified? _ yes ✓ none reported
Type of auditor's report issued on compliance
for major federal programs: Unmodified
Any audit findings disclosed that are required to
be reported in accordance with 2 CFR
200.516(a)? _ yes ✓ no
Identification of major federal programs:
CFDA Number Name of Federal Program or Cluster
10.923 Emergency Watershed Protection
Program
14.228 Community Development Block
Grants/State's Program and Non-
Entitlement Grants in Hawaii
16.575 Crime Victim Assistance
20.205 Highway Planning and Construction
21.019 Coronavirus Relief Fund
Dollar threshold used to distinguish between Type A
and Type B programs: $1,703,216
Auditee qualified as a low-risk auditee? ✓ yes _ no
SECTION II - FINANCIAL STATEMENT FINDINGS
No matters were reported.
26
County of Hawaii, State of Hawaii
SCHEDULE OF FINDINGS AND QUESTIONED COSTS (Continued)
Fiscal Year Ended June 30, 2020
SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS
No matters were reported.
27
PART IV
SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS
(Provided by the County of Hawaii)
28
County of Hawaii, State of Hawaii
STATUS REPORT
Fiscal Year Ended June 30, 2020
No prior audit findings which apply under the current criteria of the Uniform Guidance were noted.
29