HomeMy WebLinkAbout2017-COH - Independent Accountant's Report On Applying Agreed-Upon ProceduresCOUNTY OF HAWAII
STATE OF HAWAII
INDEPENDENT ACCOUNTANT'S REPORT
ON APPLYING AGREED-UPON PROCEDURES
Fiscal Year Ended June 30, 2017
N&KCPAs, Inc.
ACCOUNTANTS I CONSULTANTS
AMERICAN SAVINGS BANK TOWER 11001 BISHOP STREET, SUITE 1700 | HONOLULU, HAWAII 96813-3696
T (808) 524-2255 F (808) 523-2090 | nkcpa.com
N&K CPAs, Inc.
ACCOUNTANTS I CONSULTANTS
AMERICAN SAVINGS BANK TOWER
1001 BISHOP STREET, SUITE 1700
HONOLULU, HAWAII 96813-3696
T (808) 524-2255 F (808) 523-2090
INDEPENDENT ACCOUNTANT'S REPORT
ON APPLYING AGREED-UPON PROCEDURES
To the Director of Finance
County of Hawaii, State of Hawaii
We have performed the procedure described in the second paragraph, which was
agreed to by the Office of Housing and Community Development, County of Hawaii (the
Housing Authority) and the U.S. Department of Housing and Urban Development,
Public Indian Housing - Real Estate Assessment Center (PIH-REAC), on whether the
electronic submission of certain information agrees with the related hard copy
documents within the audit reporting package. The Housing Authority is responsible for
the accuracy and completeness of the electronic submission. The sufficiency of the
procedure is solely the responsibility of the Housing Authority and the U.S. Department
of Housing and Urban Development, PIH-REAC. Consequently, we make no
representation regarding the sufficiency of the procedure described below either for the
purpose for which this report has been requested or for any other purpose.
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.
This agreed-upon procedure engagement was conducted 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 States. We were not
engaged to and did not conduct an examination or review, 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.
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N&K CPAs, Inc.
ACCOUNTANTS I CONSULTANTS
The Housing Authority is an agency of the County of Hawaii (the Reporting Entity). We
were engaged to perform an audit in accordance with Title 2 U.S. Code of Federal
Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit
Requirements for Federal Awards (Uniform Guidance), for the Reporting Entity as of and
for the fiscal year ended June 30, 2017, and have issued our reports thereon dated
March 22, 2018. 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 Housing Authority's Financial Data Schedule (FDS) dated
March 15, 2018, 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 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,
PIH-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 CPAs, Inc.
Honolulu, Hawaii
March 28, 2018
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ATTACHMENT TO INDEPENDENT ACCOUNTANT'S REPORT
ON APPLYING AGREED-UPON PROCEDURES
UFRS Rule Information Hard Copy Document(s) Findings
Balance Sheet and Revenue and Financial Data Schedule Agrees
Expense (data line items 111 to
11210)
Footnotes (data element G5000-010) Footnotes to Audited Basic Agrees
Financial Statements of the
Reporting Entity
Type of Opinion on FDS (data element Auditor's Supplemental Report Agrees
G3100-040) on FDS
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