HomeMy WebLinkAbout2022-COH - Single Audit of Federal Financial Assistance ProgramsCOUNTY OF HAWAII
STATE OF HAWAVII
SINGLE AUDIT OF FEDERAL FINANCIAL ASSISTANCE PROGRAMS
Fiscal Year Ended June 30, 2022
N&K CPAs, Inc.
ACCOUNTANTS, CONSULTANTS
999 BISHOP STREET, SUITE 2200, HONOLULU, HAWAII 96813
T (808) 524-2255 F (808) 523-2090 nkcpa.com
N&K CPAs. Inc.
ACCOUNTANTS, CONSULTANTS
March 31, 2023
999 BISHOP STREET, SUITE 2200
HONOLULU, HAWAII 96813
T (808) 524-2255 F (808) 523-2090
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, 2022. Our report containing our opinions on those basic
financial statements is included in the County's Annual Comprehensive 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.
OBJECTIVES OF THE AUDITS
The primary purpose of our audit 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, 2022,
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
audit were as follows:
1. To provide a basis for opinions 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 Uniform
Guidance.
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N&K CPAs, Inc.
ACCOUNTANTS, 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 audit
included an examination of the transactions and accounting records of the County for the
fiscal year ended June 30, 2022.
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
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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
9-12
Schedule of Expenditures of Federal Awards
13-24
Notes to Schedule of Expenditures of Federal Awards
25
PART III SCHEDULE OF FINDINGS AND QUESTIONED COSTS
27-28
PART IV SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS
Status Report
30
4
PART I
REPORT ON INTERNAL CONTROL OVER FINANCIAL
REPORTING AND ON COMPLIANCE AND OTHER MATTERS
5
N&K CPAs, Inc.
ACCOUNTANTS, 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
(Government Auditing Standards), 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, 2022, and the related notes to
the financial statements, which collectively comprise the County's basic financial
statements, and have issued our report thereon dated January 27, 2023.
Report on 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, 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 or significant
deficiencies may exist that were not identified.
Report on 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
January 27, 2023
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, 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
Opinion on 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, 2022. 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.
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, 2022.
Basis for Opinion on Each Major Federal Program
We conducted our audit of compliance in accordance with auditing standards generally
accepted in the United States of America (GARS); the standards applicable to financial
audits contained in Government Auditing Standards issued by the Comptroller General
of the United States (Government Auditing Standards); 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). Our
responsibilities under those standards and the Uniform Guidance are further described in
the Auditor's Responsibilities for the Audit of Compliance section of our report.
We are required to be independent of the County and to meet our other ethical
responsibilities, in accordance with relevant ethical requirements relating to our audit. We
believe that the audit evidence we have obtained is sufficient and appropriate to provide
a basis for our opinion on compliance for each major federal program. Our audit does not
9
N&K CPAs, Inc.
ACCOUNTANTS, CONSULTANTS
provide a legal determination of the County's compliance with the compliance
requirements referred to above.
Responsibilities of Management for Compliance
Management is responsible for compliance with the requirements referred to above and
for the design, implementation, and maintenance of effective internal control over
compliance with the requirements of laws, statutes, regulations, rules, and provisions of
contracts or grant agreements applicable to the County's federal programs.
Auditor's Responsibilities for the Audit of Compliance
Our objectives are to obtain reasonable assurance about whether material
noncompliance with the compliance requirements referred to above occurred, whether
due to fraud or error, and express an opinion on the County's compliance based on our
audit. Reasonable assurance is a high level of assurance but is not absolute assurance
and therefore is not a guarantee that an audit conducted in accordance with GARS,
Government Auditing Standards, and the Uniform Guidance will always detect material
noncompliance when it exists. The risk of not detecting material noncompliance resulting
from fraud is higher than for that resulting from error, as fraud may involve collusion,
forgery, intentional omissions, misrepresentations, or the override of internal control.
Noncompliance with the compliance requirements referred to above is considered
material if there is a substantial likelihood that, individually or in the aggregate, it would
influence the judgment made by a reasonable user of the report on compliance about the
County's compliance with the requirements of each major federal program as a whole.
In performing an audit in accordance with GARS, Government Auditing Standards, and
the Uniform Guidance, we:
• Exercise professional judgment and maintain professional skepticism throughout
the audit.
• Identify and assess the risks of material noncompliance, whether due to fraud or
error, and design and perform audit procedures responsive to those risks. Such
procedures include examining, on a test basis, evidence regarding the County's
compliance with the compliance requirements referred to above and performing
such other procedures as we considered necessary in the circumstances.
• Obtain an understanding of the County's internal control over compliance relevant
to the audit in order to design audit procedures that are appropriate in the
circumstances 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 the County's internal control over compliance.
Accordingly, no such opinion is expressed.
10
N&K CPAs, Inc.
ACCOUNTANTS, CONSULTANTS
We are required to communicate with those charged with governance regarding, among
other matters, the planned scope and timing of the audit and any significant deficiencies
and material weaknesses in internal control over compliance that we identified during the
audit.
Report on 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 a 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 Auditor's Responsibilities for the Audit of Compliance section above and
was not designed to identify all deficiencies in internal control over compliance that might
be material weaknesses or significant deficiencies in internal control over compliance.
Given these limitations, during our audit we did not identify any deficiencies in internal
control over compliance that we consider to be material weaknesses, as defined above.
However, material weaknesses or significant deficiencies in internal control over
compliance may exist that were not identified.
Our audit was not designed for the purpose of expressing an opinion on the effectiveness
of internal control over compliance. Accordingly, no such opinion is expressed.
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.
11
N&K CPAs, Inc.
ACCOUNTANTS, CONSULTANTS
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, 2022, and the related notes to the financial statements, which collectively
comprise the County's basic financial statements. We issued our report thereon dated
January 27, 2023, 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 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
March 31, 2023
12
County of Hawai'i, State of Hawai'i
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
Fiscal Year Ended June 30, 2022
Federal Grantor/Pass-Through Grantor/Program or Cluster Title
Federal Assistance Listing Number
Grant Number
Pass-Through Entity Identifying Number
Federal Program Award Amount
Total Federal Expenditures
Provided to Subrecipients
DEPARTMENT OF AGRICULTURE
Food and Nutrition Service
Passed Through the State of Hawaii Department of Education: Summer Food Service Program for Children
10.559;
227HIHl3N1199; 1707-8; $37,059; $10,944; $ -.
227HIHl3N1199; 1707-8; $43,059; $31,025; $ -.
Subtotal ALN 10.559; $ -; $41,969; $ -.
Passed Through the State of Hawaii Department of Health: State Administrative Matching Grants for the Supplemental Nutrition Assisance Education Program
10.561; 187HIHl5Q3903; N/A; $49,900; $49,675; $ -.
Forest Service
Cooperative Forestry Assistance; 10.664; 21-DG-11052102-139; N/A; $197,637; $43,768; $ -.
Rural Utilities Service
Water and Waste Disposal Systems for Rural Communities;
10.760;
61-101-996000567; N/A; $4,105,000; $1,464,039; $ -.
61-101-996000567; N/A; $3,470,000; $3,015,397; $ -.
Subtotal ALN 10.760; $ -; $4,479,436 * ; $ -.
Rural Business Cooperative Service
Rural Development Cooperative Agreement Program;
10.890; 10.89; N/A; $225,000; $14,716; $ -.
Total Department of Agriculture; $4,629,564.
DEPARTMENT OF COMMERCE
Economic Development Administration Economic Adjustment Assistance;
11.307; ED22HDQ3070014; N/A, $500,000; $418,500; $ -.
National Oceanic and Atmospheric Administration
Passed Through the State of Hawaii Department of Business, Economic Development and Tourism:
Coastal Zone Management Administration Awards;
11.419; NA 18NOS4190082; 68282; $100,000; $100,000; $100,000.
Hawaii Coastal Zone Management Program;
NA20NOS4190042; B-20-01-CZM S2; $493,675; $18,548; $ -.
NA20NOS4190042; B-20-01-CZM S3; $478,827; $323,834; $ -.
Subtotal ALN 11.419; $ -; $442,382; $100,000.
Total Department of Commerce; $ -; $860 882; $100 000.
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, 2022
Federal GrantorlPass-Through GrantorlProgram or Cluster Title;
Federal Assistance Listing Number;
Grant Number;
Pass-Through Entity Identifying Number;
Federal Program Award Amount;
Total Federal Expenditures;
Provided to Subrecipients.
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT
Office of Housing
Section 8 Housing Assistance Payments Program Kulaimano Elderly Housing;
14.195; HI 100-002001; N/A; $429,828; $ 277,837; $ -.
Community Planning and Development
Community Development Block Grants/State's Program and Non-Entitlement Grants in Hawaii;
14.228;
B-16-DH-15-0002; N/A; $2,491,306; $ 32,924
B-17-DH-15-0002; N/A; $2,524,362; $ 35,099
B-18-DH-15-0002; N/A; $2,694,402; $ 89,616; $ 9,985
Program Income; N/A; $ 19,710
B-19-DH-15-0002; N/A; $2,646,713; $ 976,983
Program Income; N/A $ 43,932
B-20-DH-15-0002; N/A; $2,628,505; $1,307,581; $1,063,500
Program Income; N/A; $ 118,768; $ 11,671
B-21-DH-15-0002; N/A; $2,739,143; $ 314,949
B-19-UT-15-0001; N/A; $ 343,000; $ 45,303
B-19-UV-15-0001; N/A; $66,890,000; $ 729,434
B-19-UV-15-0002; N/A; $ 16,951,000;$ 1,512,023
COVID-19 Community Development Block Grants/State's Program and Non-Entitlement Grants in Hawaii;
14.228; B-20-EW-15-0002; N/A; $3,599,175; $484,030; $303,043
Subtotal ALN 14.228; $5,710,352; $1,388,199; $ -.
Passed Through the Hawaii Housing Finance and Development Corporation:
Home Investment Partnerships Program; 14.239; M-18-SG-15-0100; FIN 19-11; $2,857,731; $221,647; $165,736
Passed Through the Hawaii Housing Finance and Development Corporation:
Housing Trust Fund;
14.275;
F-18-SG-15-0100; FIN 19-12; $1,425,000; $25,785; $ -.
F-21-SG-15-0100; FIN 22-05; $3,306,921; $ 9,943; $ -.
Subtotal ALN 14.275; $ -; $ 35,728; $ -.
The accompanying notes are an integral part of this schedule.
14
County of Hawaii, State of Hawaii
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (Continued)
Fiscal Year Ended June 30, 2022
Federal Grantor/Pass-Through Grantor/Program or Cluster Title;
Federal Assistance Listing Number;
Grant Number;
Pass -Through Entity Identifying Number;
Federal Program Award Amount;
Total Federal Expenditures;
Provided to Subrecipients.
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT (Continued)
Public and Indian Housing Housing Voucher Cluster;
14.871;
H1002VO 2021; N/A; $19,058,332; $10,576,774; $ --.
H1002AF2021; N/A; $2,502,254; $211,843; $ --.
H1002AF2022; N/A; $2,551,893; $1,969,742; $ --.
H1002VO 2022; N/A; $21,945,171; $10,741,539; $ --.
H1002AFR 2022; N/A; $159,116; $159,116; $ --.
Program Income; N/A; $ --; $346,173; $ --.
COVID-19 Section 8 Housing Choice Vouchers; 14.871; H1002AF2020; N/A; $966,396; $183,706; $ --.
COVID-19 Section 8 Housing Choice Vouchers; 14.871;
H1002EH 2021; N/A; $473,305, $56,071, $ --.
H1002EF 021;N/A; $53,932; $43,951; $ --.
Program Income; N/A; $ --; $489; $ --.
Foster Youth to Independence; 14.871; H1002FYIV02021; N/A; $140,090; $78,917; $ --.
Subtotal ALN 14.871; $ --; $24,368,321; $ --.
Mainstream Vouchers; 14.879;
H10028F2020; N/A; $9,453; $6,144; $ --.
H1002DV2021; N/A; $310,419; $214,748; $ --.
H1002DV2022; N/A; $861,703; $438,355; $ --.
Program Income; N/A; $ --; $4,334; $ --.
Subtotal ALN 14.879; $ --; $663,581; $ --.
Total Housing Voucher Cluster; $ --; $25,031,902; $ --.
Family Self -Sufficiency Program; 14.896;
FSS21HI3517-01-00 2021; N/A; $66,937; $21,228; $ --.
FSS22HI4462-01-00-2022; N/A; $98,522; $40.385; $ --.
Subtotal ALN 14.896; $ -; $61.613; $ --.
Total Department of Housing and Urban Development; $ --; $31.339.079; $1,553,935.
DEPARTMENT OF THE INTERIOR
Office of Budget
Payment in Lieu of Taxes
National Park In Lieu of Taxes; 15.226; N/A; N/A; $388,447; $388,447; $ --.
U.S. Fish and Wildlife Service
National Wildlife Refuge Fund; 15.659; N/A; N/A; $83,534; $83,534; $ --.
The accompanying notes are an integral part of this schedule.
15
County of Hawaii, State of Hawaii
NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
Fiscal Year Ended June 30, 2022
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, 2022. 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.
NOTE D -DISASTER GRANTS -PUBLIC ASSISTANCE (ALN No. 97.036)
The County must record ALN No. 97.036 expenditures on the Schedule when the Federal
Emergency Management Agency (FEMA) approves the County's Project Worksheets (PW),
and the County has incurred the eligible expenditures. As of June 30, 2022, the County
incurred $1,918,133 of eligible expenditures for the fiscal year ended, and incurred
$1,783,145 of eligible expenditures in previous fiscal years. FEMA approved the related PWs
in fiscal year 2022.
25
PART III
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
26
County of Hawaii, State of Hawaii
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
Fiscal Year Ended June 30, 2022
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:
Assistance Listing Number
Name of Federal Program or Cluster
10.760
Water and Waste Disposal Systems
for Rural Communities
14.871/14.879
Housing Voucher Cluster
17.258/17.259/17.278
WIOA Cluster
20.509
Formula Grants for Rural Areas
21.023
COVID-19 Emergency Rental
Assistance Program
97.036
Disaster Grants -Public Assistance
(Presidentially Declared Disasters)
Dollar threshold used to distinguish between Type A
and Type B programs:
$216451320
Auditee qualified as a low-risk auditee?
✓ yes _ no
SECTION II - FINANCIAL STATEMENT FINDINGS
No matters were reported.
27
County of Hawaii, State of Hawaii
SCHEDULE OF FINDINGS AND QUESTIONED COSTS (Continued)
Fiscal Year Ended June 30, 2022
SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS
No matters were reported.
28
PART IV
SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS
29
County of Hawaii, State of Hawaii
STATUS REPORT
Fiscal Year Ended June 30, 2022
No prior audit findings which apply under the current criteria of the Uniform Guidance were noted.
30