HomeMy WebLinkAboutSingle Audit of Federal Financial Assistance Programs for Fiscal Year 2019 - 2020COUNTY OF HAWAII
STATE OF HAWAII
SINGLE AUDIT OF FEDERAL FINANCIAL ASSISTANCE PROGRAMS
Fiscal Year Ended June 30, 2020
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ACCOUNTANTS I CONSULTANTS
July 21, 2021
To the Chair and Members of the County Council
County of Hawaii
999 BISHOP STREET, SUITE 2200
HONOLULU, HAWAII 96813
"f (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 Hawai'i (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:
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.
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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 HAWAI`I, STATE OF HAWAI`I
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
Notes to Schedule of Expenditures of Federal Awards
PART III SCHEDULE OF FINDINGS AND QUESTIONED COSTS
Schedule of Findings and Questioned Costs
PART IV SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS
Status Report
12-23
24
26-27
29
2
PART I
REPORT ON INTERNAL CONTROL OVER FINANCIAL
REPORTING AND ON COMPLIANCE AND OTHER MATTERS
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N&K CPAs, Inc.
ACCOUNTANTS I CONSULTANTS
999 BISHOP STREET, SUITE 2200
HONOLULU, HAWAII 96813
T (808) 524-2255 F (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.
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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.
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
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N&K CPAs, Inc.
ACCOUNTANTS I CONSULTANTS
999 BISHOP STREET, SUITE 2200
HONOLULU, HAWAII 96813
T (808) 524-2255 F (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.
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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.
Honolulu, Hawaii
July 21, 2021
11
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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 Nutrition Service
Passed Through the State Department of Education:
Summer Food Service Program for Children
Natural Resources Conservation Service
Emergency Watershed Protection Program
Total Department of Agriculture
DEPARTMENT OF COMMERCE
National Oceanic and Atmospheric Administration
Passed Through the State Department of Business, Economic
Development and Tourism:
Coastal Zone Management Administration Awards
Hawaii Coastal Zone Management Program
Subtotal CFDA 11.419
Total Department of Commerce
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT
Office of Housing
Section 8 Housing Assistance Payments Program
Kulaimano Elderly Housing
Federal
CFDA
Number Grant Number
10.559 N/A
10.923 NR1992510002CO04
11.419 NA18NOS4190082
NA18NOS4190082
14.195
Hl100-002001
Pass -Through
Entity Identifying
Number
Federal
Program
Award Amount
Total Provided
Federal Through to
Expenditures Subrecipients
1707-8
$ 46,466
$ 22,548 $
4506
3,028,088
2,264,756
$ 2,287,304 $
CZM2018-19 $ 411,855 $ 17,422 $
NIA 441,762 395,922
413,344
$ 413,344 $
NIA $ 414,540 $ 269,273 $
The accompanying notes are an integral part of this schedule.
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County of Hawaii, 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
Federal
CFDA
Number
Grant Number
Pass -Through
Entity Identifying
Number
Federal
Program
Award Amount
Total
Federal
Expenditures
Provided
Through to
Subrecipients
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT (Continued)
Community Planning and Development
Community Development Block Grants/State's Program and
Non -Entitlement Grants in Hawaii
14.228
B-14-DH-15-0002
NIA
$ 2,677,897
$ 20,085
$
B-15-DH-15-0002
NIA
2,465,271
9,553
--
B-16-DH-15-0002
NIA
2,491,306
100,975
30,297
Program Income
NIA
150
--
B-17-DH-15-0002
NIA
2,524,362
688,735
1,304
Program Income
NIA
48,363
--
B-18-DH-15-0002
NIA
2,694,402
1,298,532
237,090
Program Income
NIA
17,602
17,602
B-19-DH-15-0002
NIA
2,646,713
479,464
247,899
Program Income
NIA
13,284
13,284
COVID-19 Community Development Block Grants/State's Program and
Non -Entitlement Grants in Hawaii
14.228
B-20-EW-15-0002
NIA
1,543,033
54,232
--
Subtotal CFDA 14.228
2,730,975
547,476
Passed Through the Hawaii Housing Finance and Development
Corporation:
Home Investment Partnerships Program
14.239
M-15-SG-15-0100
FIN 16-04
2,852,059
235,998
--
M-18-SG-15-0100
FIN 19-11
2,857,731
486,612
--
Program Income
NIA
50,300
Subtotal CFDA 14.239
772,910
Housing Trust Fund Program
14.275
F-18-SG-15-0100
FIN 19-12
1,425,000
4,107
The accompanying notes are an integral part of this schedule.
County of Hawairi, State of Hawairi
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (Continued)
Fiscal Year Ended June 30, 2020
Federal Grantor/Pass-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
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT (Continued)
Public and Indian Housing
Housing Vouching Cluster
Section 8 Housing Choice Vouchers
14.871
H1002AF2019
NIA
$ 2,092,872
$ 1,618,386
$
H1002VO 2019
NIA
18,919,925
9,993,674
--
H1002AFR2019
NIA
122,781
122,781
H1002AF2020
NIA
2.157,765
480,868
H1002VO 2020
NIA
19,906,621
9,461,255
Program Income
NIA
516,537
COVID-19 Section 8 Housing Choice Vouchers
14.871
H1002AF2020
NIA
966,396
476
COVID-19 Section 8 Housing Choice Vouchers
14.871
Program Income
NIA
104
--
Subtotal CFDA 14.871
22,194,081
Mainstream Vouchers
14.879
H1002DV2019
NIA
59,952
59,952
H100281`2019
NIA
3,572
3,572
H1002DV2020
NIA
18,671
3,325
H100281`2020
NIA
6,294
394
Program Income
NIA
125
Subtotal CFDA 14.879
67,368
Total Housing Voucher Cluster
22,261,449
Family Self -Sufficiency Program
14.896
FS818H125722018
NIA
66,937
41,651
FSS20HI32342020
NIA
66,937
37,559
Subtotal CFDA 14.896
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
15.226
NIA
NIA
$ 375,137
$ 375,137
$
The accompanying notes are an integral part of this schedule
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County of Hawaii, State of Hawaii
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (Continued)
Fiscal Year Ended June 30, 2020
Federal Pass -Through Federal Total Provided
CFDA Entity Identifying Program Federal Through to
Federal Grantor/Pass-Through Grantor/Program or Cluster Title Number Grant Number Number Award Amount Expenditures Subrecipients
DEPARTMENT OF THE INTERIOR (Continued)
Fish and Wildlife Service
National Wildlife Refuge Fund
Total Department of the Interior
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
Subtotal CFDA 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
Office for Victims of Crime
Passed Through the State Department of the Attorney General:
Crime Victim Assistance
SANE/SAFE Program Expansion
Subtotal CFDA 16.575
Violence Against Women Office
Passed Through the State Department ofAttorney General:
Violence Against Women Formula Grants
STOP Violence Against Women
SAFE On -Call Pay and SANE Coordination
Subtotal CFDA 16.588
15.659 N/A N/A $ 89,640 $ 89,640 $
$ 464,777 $ --
16.540 2018-JF-FX-0008
DHS-17-DYS-702 (Supp 3) $
200,000 $
57,303 $
57,303
2019-JX-FX-0015
DHS-17-OYS-702(Supp4)
200,000
125,175
125,175
182,478
182,478
16.554
2017-RU-BX-KO32
N/A
118,943
118,943
16.575 2016-VA-GX-0063
16-VA-04
947,932
82,915
55,319
2017-VA-GX-008
17-VA-04
982,904
831,725
57,396
2018-V2-GX-0015
18-V2-15
354,824
1,623
1,623
916,263
114,338
16.588
2015-WF-AX-0024
2017-WF-AX-0042
2016-WF-AX-0022
15-VVF-17 39,197 4,659
17-WF-03 82,716 63,565 --
16-VVF-07 55,623 55,623 55,623
123,847 55,623
The accompanying notes are an integral part of this schedule.
55
County of Hawairi, State of Hawairi
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (Continued)
Fiscal Year Ended June 30, 2020
Federal GrantorlPass-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
DEPARTMENT OF JUSTICE (Continued)
Bureau of Justice Assistance
Edward Byrne Memorial Justice Assistance Grant Program
16.738
2016-DJ-BX-0226
NIA
$ 120,634
$ 8,000
$
2018-DJ-BX-0864
NIA
92,789
50,508
Passed Through the State Department of Attorney General:
Statewide Multi -Jurisdictional Drug Task Force (SMDTF)
2017-DJ-BX-0190
17-DJ-01
41,613
41,613
2018-DJ-BX-0471
18-DJ-01
44,856
300
Subtotal CFDA 16.738
100,421
National Institute of Justice
Passed Through the State Department of Attorney General:
Paul Coverdell Forensic Sciences Improvement Grant Program
16.742
Ka Hoa 0 Palekana
2018-CD-BX-0001
18-CD-03
63,793
63,793
Office of Justice
Passed Through the State Department of Attorney General:
National Sexual Assault Kit Intiative
16.833
2016-AK-BX-KO05
16-AK-02
280,498
60,566
2019-AK-BX-0023
NIA
769,895
49,225
--
Subtotal CFDA 16.833
109,791
Criminal Division
Equitable Sharing Program
16.922
Asset Forfeitures
H1001013A
NIA
1,509
1,509
H10010000
NIA
23,149
23,149
Subtotal CFDA 16.922
24,658
Total Department of Justice
$ 1,640,194
$ 352,439
The accompanying notes are an integral part of this schedule.
I
County of Hawaii, State of Hawaii
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (Continued)
Fiscal Year Ended June 30, 2020
Federal GrantorlPass-Through Grantor/Program or Cluster Title
DEPARTMENT OF LABOR
Employment and Training Administration
Passed Through the State Department of Labor and Industrial Relations:
Senior Community Service Employment Program
Subtotal CFDA 17.235
W10A Cluster
W10A Adult Program
Subtotal CFDA 17.258
W10A Youth Activities
Subtotal CFDA 17.259
W10A Dislocated Worker Formula Grants
MCA Rapid Response
Subtotal CFDA 17.278
Total W10A Cluster
Total Department of Labor
Federal Pass -Through Federal Total Provided
CFDA Entity Identifying Program Federal Through to
Number Grant Number Number Award Amount Expenditures Subrecipients
17.235
AD-25497-14-55-A-15
PY16-SCSEP-H-HCOA
$ 353,102 $
316,007 $
--
AD-30402-17-55-A-17
PY16-SCSEP-H-HCOA
364,464
25,342
341,349
17.258
AA-30773-17-55-A-15
WIOA-17-A&DWP-H
402,162
8,174
--
AA-32233-18-55-A-15
INIOA-18-A&DWP-H
405,318
189,834
126,406
198,008
126,406
17.259
AA-30773-17-55-A-15
WIOA-17-YP-H
419,607
11,358
11,358
AA-32233-18-55-A-15
WIOA-18-YP-H
414,666
225,849
174,415
AA-33225-19-55-A-15
WIOA-19-YP-H
383,122
245,855
147,725
483,062
333,498
17.278
AA-30773-17-55-A-15
WIOA-17-A&DWP-H
277,913
2,972
--
AA-32233-18-55-A-15
WIOA-18-A&DWP-H
227,675
100,528
56,257
AA-32233-18-55-A-15
N/A
64,806
16,060
--
119,560
56,257
800,630
516,161
$
1,141,979 $
516,161
The accompanying notes are an integral part of this schedule.
T
County of Hawairi, State of Hawairi
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (Continued)
Fiscal Year Ended June 30, 2020
Federal Grantor/Pass-Through Grantor/Program or Cluster Title
DEPARTMENT OF TRANSPORTATION
Federal Highway Administration
Passed Through the State Department of Transportation:
Highway Planning and Construction:
Bridge Inspection/Appraisals
Bridge Inspection/Appraisals
Mamalahoa Hwy Widening, Mana Road
Alii Drive Culvert Replacement
Kamehameha Avenue Resurfacing, Wailoa Bridge to Ponohawai Street
Kilauea Avenue, Wailoa Bridge to Puainako Street
Kawailani Street Improvements, Iwalani to Pohakulani Street
Manono St Improv, Lanikaula to Kekuanaca
Highway 132 Road Restoration
Subtotal CFDA 20.205
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
20.205
20.509
COVID-19 Formula Grants for Rural Areas and Tribal Transit Program 20.509
Subtotal CFDA 20.509
Bus and Bus Facilities Ferrule Program 20.526
Subtotal CFDA 20.526
Total Federal Transit Cluster
Pass -Through Federal Total Provided
Entity Identifying Program Federal Through to
Grant Number Number Award Amount Expenditures Subrecipients
BR-NBIS(055)
13003
$ 160,000 $
1,336 $
BR-NBIS(074)
18017
160,000
66,317
NH-019-1(044)
12032
20,285,600
4,995,660
STP-0186(1)
97029
9,206,313
1,728,071
STP-1910(1)
05003
12,842,182
18,148
STP-1920(005)
20005
5,581,975
3,007
STP-2760(002)
99021
21,469,625
635,163
STP-2770(004)
11043
4,062,814
37
ER-21(004)
19027
6,503,337
5,692,563
13,140,302
HI-2016-004
N/A
1,144,817
1,553
HI-2017-004
N/A
985,200
631,084
HI-2018-011
N/A
1,948,000
935,457
HI-2018-011
N/A
7,382
7,382
HI-2020-006
N/A
4,453,300
2,513,462
4,088,938
HI-2016-002
NIA
500,000
371,944
HI-2017-003
N/A
500,000
371,944
The accompanying notes are an integral part of this schedule.
743,888
4,832,826
T
County of Hawairi, State of Hawairi
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (Continued)
Fiscal Year Ended June 30, 2020
Federal Grantor/Pass-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
DEPARTMENT OF TRANSPORTATION (Continued)
National Highway Traffic Safety Administration
Passed Through the State Department of Transportation:
Highway Safety Cluster
State and Community Highway Safety
20.600
Speed Enforcement
18X9204020HI
SC19-06(01-H-02)
$ 111,960
$ 6,703 $
69A37520300004020HI0
SC20-06(01-H-02)
287,715
56,095
Traffic Investigation Program
18X9204020HI
PT19-01(02-H-01)
105,840
26,871
69A37520300004020HI0
PT20-01(02-H-01)
105,840
1,375
Distracted Driving
18X9204020HI
DD19-10(02-H-01)
62,200
3,218
69A37520300004020HI0
DD20-09(01-H-02)
62,220
18,190
Cordless Extrication Kit
HWY-V9-.5971
EM18-04(02-H-01)
96,943
96,943
Subtotal CFDA 20.600
209,395
National Priority Safety Programs
20.616
18X920405DHI17
AL19-02(3-S-D1)
143,228
84,052
18X9205464HI17
A120-02(03-5-01)
143,228
2,135
Data Grant
18X920405cH1
TR19-03(04-H-01)
56,520
38,060
69A3752030000405CHI0
TR20-03(04-H-01)
24,520
940
Seatbelt Enforcement
18X920405bH1
OP19-05(01-H-02)
50,000
12,493
69A3752030000405BHIH
OP20-05(01-H-02)
90,000
26,177
Roadblock Program
18X920405DHI
AL19-02(01-H-02)
65,220
15,104
18X9205464HI17
AL20-02(01-H-02)
193,435
37,453
Subtotal CFDA 20.616
216,414
Total Highway Safety Cluster
425,809
Minimum Penalties for Repeat Offenders for Driving While Intoxicated
20.608
Roadblock Program
18X9205464HI
AL191
123,086
12,779
18X920405dH117
AL20-02(01-H-02)
89,150
22,012
Subtotal CFDA 20.608
34,791
Total Department of Transportation
$ 18,433,728 $
The accompanying notes are an integral part of this schedule.
A_
County of Hawairi, State of Hawairi
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (Continued)
Fiscal Year Ended June 30, 2020
Federal Pass -Through Federal Total Provided
CFDA Entity Identifying Program Federal Through to
Federal Grantor/Pass-Through Grantor/Program or Cluster Title Number Grant Number Number Award Amount Expenditures Subrecipients
DEPARTMENT OF THE TREASURY
Equitable Sharing Program 21.016
Asset Forfeitures
Subtotal CFDA 21.016
Passed Through the State of Hawaii Executive Office of the Governor
COVID-19 Coronavirus Relief Fund
Total Department of the Treasury
DEPARTMENT OF HEALTH AND HUMAN SERVICES
Administration for Community Living
Passed Through the State Executive Office on Aging:
Special Programs for the Aging -Title III, Part D - Disease
Prevention and Health Promotion Services
Aginq Cluster
Special Programs for the Aging - Title III, Part B - Grants for
Supportive Services and Senior Centers
COVID-19 Special Programs for the Aging - Title III, Part B - Grants for
Supportive Services and Senior Centers
Subtotal CFDA 93.044
Special Programs for the Aging - Title III, Part C -
Nutrition Services
HI001013A NIA $ 6,827 $ 6,827 $
H10010000 NIA 71,640 71,640
78,467
21.019 N/A NIA 80,009,671 2,528,376
$ 2,606,843 $
93.043
3D-4-2018
HA2016NO3
$ 19,655 $
7,888 $
93.044
3B-4-2019
HA2016NO3
427,694
357,401
93.044
2001HISSC3
ASOLOG-20-198
215,475
29,560 --
386,961
93.045
3C1-4-2019
HA2016NO3
353,738
208,632
3C1-4-2020
ASO LOG 20-198
327,318
103,157
3C2-4-2019
HA2016NO3
176,090
105,711
3C2-4-2020
ASO LOG 20-198
276,370
52,011
The accompanying notes are an integral part of this schedule.
N
County of Hawaii, State of Hawaii
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (Continued)
Fiscal Year Ended June 30, 2020
Federal Pass -Through Federal Total Provided
CFDA Entity Identifying Program Federal Through to
Federal GrantorlPass-Through Grantor/Program or Cluster Title Number Grant Number Number Award Amount Expenditures Subrecipients
DEPARTMENT OF HEALTH AND HUMAN SERVICES (Continued)
COVID-19 Special Programs for the Aging - Title III, Part C -
Nutrition Services
COVID-19 Special Programs for the Aging - Title III, Part C -
Nutrition Services
COVID-19 Special Programs for the Aging - Title III, Part C -
Nutrition Services
Subtotal CFDA 93.045
Nutrition Services Incentive Program
Subtotal CFDA 93.053
Total Aging Cluster
National Family Caregiver Support, Title III, Part E
COVID-19 National Family Caregiver Support, Title III, Part E
Subtotal CFDA 93.052
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
Subtotal CFDA 93.243
Total Department of Health and Human Services
93.045
2001 HICMC2
ASO LOG 20-198
$ 87,019 $
87,019 $
93.045
2001HIHDC2
ASO LOG 20-198
100,184
32,233
93.045
2001HIHDC3
ASO LOG 20-198
432,668
74,197
662,960
93.053
NIA
NSIP18
104,483
96
N/A
NSIP19
116,687
116,687
116,783
1,166,704
93.052
3E-4-2018
HA2016NO3
159,838
35,956
3E-4-2019
HA2016NO3
160,308
63,845
93.052
2001HIFCC3
ASO LOG 20-198
89,405
4,106
103,907
93.243 U79SP020167 ASO LOG NO. 16-162
6H79SP081 001 -01 M001 ASO LOG NO. 16-162
5H79SP081001-02 ASO LOG NO. 16-162
The accompanying notes are an integral part of this schedule.
100,000 6,894
100,000 23,922
110,000 53,569
84,385
$ 1,362,884 $
County of Hawaii, State of Hawaii
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (Continued)
Fiscal Year Ended June 30, 2020
Federal Pass -Through Federal
CFDA Entity Identifying Program
Federal GrantorlPass-Through Grantor/Program or Cluster Title Number Grant Number Number Award Amount
Total Provided
Federal Through to
Expenditures Subrecipients
CORPORATION FOR NATIONAL AND COMMUNITY SERVICE
Retired and Senior Volunteer Program
94.002
19SRPH1001
NIA $
151,508
$ 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)
97.036
Kiholo Earthquake
FEMA-1664-DR-HI
NIA $
6,626,641
$ 276 $
Kilauea Volcanic Eruption and Earthquakes
FEMA-4366-DR-HI
NIA
3,784,522
90,537 --
Hurricane Lane
FEMA-4395-DR-HI
NIA
531,616
509,282 --
N Subtotal CFDA 97.036
600,095
N
Passed Through the Hawaii Emergency Management Agency:
Emergency Management Performance Grants
97.042
EMF-2019-EP-00006-S01 EMF-2019-EP-00006-HIEMA-01
225,000
225,000
Pre -Disaster Mitigation
97.047
PDMC-09-HI-2107
EMF-2018-PC-004
114,750
93,957
Passed Through the State Department of Defense:
Homeland Security Grant Program
97.067
State Homeland Security Program
EMW-2016-GR-00062
NIA
600,000
132,178
EMW-2017-SS-00002
NIA
705,000
286,593
EMW-2018-SS-00006
NIA
720,000
136
Subtotal CFDA 97.067
418,907
Disaster Assistance Projects
97.088
Disaster Case Management Services
FEMA-4366-DR-HI
NIA
1,681,135
675,764
Total Department of Homeland Security
$ 2,013,723 $
The accompanying notes are an integral part of this schedule.
N
W
County of Hawaii, State of Hawaii
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (Continued)
Fiscal Year Ended June 30, 2020
Federal GrantorlPass-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
EXECUTIVE OFFICE OF THE PRESIDENT
High Intensity Drug Trafficking Areas Program
95.001
Hawai'i Impact
G18HI0004A
NIA
$ 336,500
$ 184,408
$
G19HI0004A
NIA
227,900
66,051
Subtotal CFDA 95.001
250,459
Total Executive Office of the President
250,459
TOTAL EXPENDITURES OF FEDERAL AWARDS
$ 56,773,850
$ 1,416,076
*Audited as a major federal program for the fiscal year ended June 30, 2020.
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, 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:
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
10.923
14.228
16.575
20.205
21.019
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
Emergency Watershed Protection
Program
Community Development Block
Grants/State's Program and Non -
Entitlement Grants in Hawaii
Crime Victim Assistance
Highway Planning and Construction
Coronavirus Relief Fund
$1,703,216
✓ yes _ no
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)
m
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