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HomeMy WebLinkAbout2022-COH - OHCD Independent Accountant's Report on Applying Agreed-Upon ProceduresCOUNTY OF HAWAII OFFICE OF HOUSING AND COMMUNITY DEVELOPMENT INDEPENDENT ACCOUNTANT'S REPORT ON APPLYING AGREED-UPON PROCEDURES Fiscal Year Ended June 30, 2022 N&K CPAs, Inc. ACCOUNTANTS, CONSULTANTS 999 BISHOP STREET, SUITE 22001 HONOLULU, HAWAII 96813 T (808) 524-2255 F (808) 523-2090 nkcpa.com N&K CPAs Inc. ACCOUNTANTS, CONSULTANTS 999 BISHOP STREET, SUITE 2200 HONOLULU, HAWAII 96813 T (808) 524-2255 F (808) 523-2090 INDEPENDENT ACCOUNTANT'S REPORT ON APPLYING AGREED-UPON PROCEDURES To the Office of Housing and Community Development County of Hawaii, State of Hawaii We have performed the procedure described in the second paragraph of this report on whether the electronic submission of certain information agrees with the related hard copy documents within the audit reporting package. The Office of Housing and Community Development, County of Hawai'i, State of Hawai'i (the Housing Authority) is responsible for the accuracy and completeness of the electronic submission. The Housing Authority has agreed to and acknowledged that the procedures performed are appropriate to meet the intended purpose to determine whether the electronic submission of certain information of certain information agrees with the related hard copy documents within the audit reporting package. Additionally, the U.S. Department of Housing and Urban Development Real Estate Assessment Center (REAC) has agreed to and acknowledged that the procedures performed are appropriate for its purposes. This report may not be suitable for any other purpose. The procedures performed may not address all the items of interest to a user of this report and may not meet the needs of all users of this report and, as such, users are responsible for determining whether the procedures performed are appropriate for their purposes. We compared the electronic submission of the items listed in the "UFRS Rule Information" column with the corresponding printed documents listed in the "Hard Copy Documents" column. The associated findings from the performance of our agreed-upon procedure indicate agreement or non -agreement of the electronically submitted information and hard copy documents as shown in the attached chart. The Housing Authority is a department of the County of Hawai'i, State of Hawai'i (the Reporting Entity). We were engaged by the Reporting Entity to perform this agreed- upon procedure engagement and conducted our engagement in accordance with attestation standards established by the American Institute of Certified Public Accountants and the standards applicable to attestation engagements contained in Government Auditing Standards issued by the Comptroller General of the United 2 N&K CPAs, Inc. ACCOUNTANTS, CONSULTANTS States. We were not engaged to and did not conduct an examination or review engagement, the objective of which would be the expression of an opinion or conclusion, respectively, on whether the electronic submission of the items listed in the "UFRS Rule Information" column agrees with the related hard copy documents within the audit reporting package. Accordingly, we do not express such an opinion or conclusion. Had we performed additional procedures, other matters might have come to our attention that would have been reported to you. We are required to be independent of the Reporting Entity and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements related to our agreed-upon procedures engagement. We were engaged to perform an audit in accordance with the OMB Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (OMB Uniform Guidance) by the Reporting Entity, as of and for the fiscal year ended June 30, 2022, and have issued our reports thereon dated March 31, 2023. The information in the "Hard Copy Documents" column was included within the scope or was a by-product of that audit. Further, our opinion on the fair presentation of the supplementary information dated March 31, 2023, was expressed in relation to the basic financial statements of the Reporting Entity taken as a whole. A copy of the reporting package required by the OMB Uniform Guidance, which includes the auditor's reports, is available in its entirety from the Reporting Entity. We have not performed any additional auditing procedures since the date of the aforementioned audit reports. Further, we take no responsibility for the security of the information transmitted electronically to the U.S. Department of Housing and Urban Development, REAC. The purpose of this report on applying the agreed-upon procedures is solely to describe the procedure performed on the electronic submission of the items listed in the "UFRS Rule Information" column and the associated findings, and not to provide an opinion or conclusion. Accordingly, this report is not suitable for any other purpose. N&K CPA's, Inc. Honolulu, Hawaii June 2, 2023 3 ATTACHMENT TO INDEPENDENT ACCOUNTANT'S REPORT ON APPLYING AGREED-UPON PROCEDURES UFRS Rule Information Hard Copy Document(s) Findings Balance Sheet and Revenue and Expense (data line items 111 to 11210) Financial Data Schedule (FDS) of Housing Authority Agrees Footnotes (data element G5000-010) Footnotes to Audited Basic Financial Statements of the Reporting Entity Agrees Type of Opinion on FDS (data element G3100-040) Auditor's Supplemental Report on FDS Agrees