Federal Pass-Through Amount CFDA Entity Identifying Federal Provided to Federal Grantor/Pass-through Grantor and Program Title Number Number Expenditures1 Subrecipient U.S.. Federal Gran
Trang 1Federal Pass-Through Amount CFDA Entity Identifying Federal Provided to Federal Grantor/Pass-through Grantor and Program Title Number Number Expenditures1 Subrecipient U.S Department of Interior
Passed-through State Governor's Office
Economic, Social, and Political Development of the
Territories and the Freely Associated States 15.875 GR270094 913,479
Total U.S Department of the Interior $ 919,995 $
U.S Department of Justice
Passed-through State Department of Human Services
Part E State Challenge Activities 16.549 JE-FX-00146-2002 14,150
U.S Department of Transportation
Passed-through State Department of Transportation
State and Community Highway Safety 20.600 AL04-02(06-S-01 ) 4,849
163-SA05-07(03-S-01 ) 11,526 AL05-02 (12-S-01) 9,366 Total U.S Department of Transportation 25,741
National Endowment for the Humanities
Total National Endowment for the Humanities 1,189,897
National Science Foundation
Passed-through Maui Economic Development Board
Hands-On Science for Maui (Project SEED) N/A4 ESI-9253304 3,259
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Trang 2Federal Grantor/Pass-through Grantor and Program Title
Environmental Protection Agency
Federal CFDA Number
Pass-Through Entity Identifying Number
Federal Expenditures1
Amount Provided to Subrecipient
Passed-through State Department of Health
Nonpoint Source Implementation Grants 66.460 C9989423-00-1 $ 70,633 $ _
Total Environmental Protection Agency 70,633
u.s.Department of Education
Title I Grants to Local Educational Agencies 84.010 40,095,587
Title I Program for Neglected and
Special Education Cluster:
Special Education - Children With Disabilities 84.173 1,292,002
Safe and DrugFree School and Community
Safe and DrugFree Schools and Communities
Bilingual Education - Professional Development 84.195 183,644
Eisenhower Professional Development State Grants 84.281 96,076
Twenty-First Century Community Learning Centers 84.287 4,826,222
Native Hawaiian Community-Based Education
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Trang 3Federal Pass-Through Amount CFDA Entity Identifying Federal Provided to Federal Grantor/Pass-through Grantor and Program Title Number Number ExpendituresI Subrecipient Native Hawaiian Curriculum Development, Teacher
Special Education - State Program Improvement
Special Education - Personnel Preparation to Improve
Services and Results for Children with Disabilities 84.325 29,040
Special Education - Technical Assistance and
Dissemination to Improve Services and Results for
Grants for State Assessments and Related Activities 84.369 2,290,822
184,149,859 545,770 Passed-through Office of the State Director
for Vocational Education
Vocational Education - Basic Grants to States 84.048 V048A020011A 147,533
V048A030011 1,313,094 V048A020011 1,003,793
2,464,420 Tech-Prep Education
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Trang 4Federal Pass-Through Amount CFDA Entity Identifying Federal Provided to Federal Grantor/Pass-through Grantor and Program Title Number Number ExpendituresI Subrecipient Passed-through State Department of Human Services
Rehabilitation Services - Vocational Rehabilitation
Safe and DrugFree Schools and Communities
283,867 Passed-through Alu Like, Inc
Native Hawaiian Vocational Education 84.259 S362A031 0013 388
309,357 Passed-through University of Hawaii
Gaining Early Awareness and Readiness for
P334S000195-03A 46,978
115,950 Native Hawaiian Special Education 84.221 C010147- mod #2 101,395
C010147-mod #3 1,852,197
1,953,592 Total U.S Department of Education $ 189,632,560 $ 545,770 U.S Department of Health and Human Services
Passed-through State Department of Health
Block Grants for Prevention and Treatment of 93.959 MOA-DOH $ 4,080 $
Substance Abuse
Passed-through State Department of Human Services
Temporary Assistance for Needy Families 93.558 G050001 HTNS 72,847
Child Care and Development Block Grant 93.575 G0100HICCD2 271,755
DHS-05-BESSD-2125 99,412 Total U.S Department of Health and Human Services 482,955
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Trang 5Federal Pass-Through Amount CFDA Entity Identifying Federal Provided to Federal Grantor/Pass-through Grantor and Program Title Number Number Expenditures1 Subrecipient Corporation for National and Community Service
Cooperative Agreements to Support Comprehensive
School Health Programs to Prevent the Spread of
Passed-through State Department of Labor
Learn and Serve America - School and
60,134 Total Corporation for National and Community Service 800,224
TOTAL FEDERAL GRANT FUND EXPENDITURES $ 247,325,424 $ 7,614,661
1 The accompanying schedule of expenditures of federal awards is prepared on the cash basis of accounting.
2 Expenditures for the Food Donation Program (CDFA No., 10.550) are based on the value of food commodities received.
3 Not applicable.
4 Not available.
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Trang 7INDEPENDENT AUDITORS' 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 Auditor
State of Hawaii
We have audited the financial statements of the Department of Education of the State of
Hawaii (DOE), as of and for the fiscal year ended June 30, 2005, and have issued our
report thereon dated February 28, 2006 We conducted our audit in accordance with
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
Internal Control Over Financial Reporting
In planning and performing our audit, we considered the DOE's internal control over
financial reporting in order to determine our auditing procedures for the purpose of
expressing our opinion on the financial statements and not to provide an opinion on the
internal control over financial reporting However, we noted certain matters involving the
internal control over financial reporting and its operation that we consider to be
reportable conditions Reportable conditions involve matters coming to our attention
relating to significant deficiencies in the design or operation of the internal control over
financial reporting that, in our judgment, could adversely affect the DOE's ability to
record, process, summarize and report financial data consistent with the assertions of
management in the financial statements Reportable conditions are described in the
accompanying schedule of findings and questioned costs as items 2005-01 to 2005-03
A material weakness is a condition in which the design or operation of one or more of
the internal control components does not reduce to a relatively low level the risk that
misstatements in amounts that would be material in relation to the financial statements
being audited may occur and not be detected within a timely period by employees in the
normal course of performing their assigned functions Our consideration of the internal
control over financial reporting would not necessarily disclose all matters in the internal
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Trang 8control that might be reportable conditions and, accordingly, would not necessarily disclose all reportable conditions that are also considered to be material weaknesses However, we believe that none of the reportable conditions described above is a material weakness We also noted other matters involving the internal control over financial reporting, which we have reported to the management of the DOE in a separate letter dated February 28, 2006.
Compliance and Other Matters
As part of obtaining reasonable assurance about whether the DOE's financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, including applicable provisions of the Hawaii Public Procurement Code (Chapter 103D of the
noncompliance with which could have a direct and material effect on the determination
of financial statement amounts 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 underGovernment Auditing Standards.
This report is intended solely for the information and use of management, federal awarding agencies and pass-through entities and is not intended to be and should not
be used by anyone other than these specified parties.
Honolulu, Hawaii
February 28, 2006
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Trang 9PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE
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Trang 10INDEPENDENT AUDITORS' REPORT ON COMPLIANCE WITH REQUIREMENTS
APPLICABLE TO EACH MAJOR PROGRAM AND ON INTERNAL CONTROL OVER
To the Auditor
State of Hawaii
Compliance
We have audited the compliance of the Department of Education of the State of Hawaii
(DOE) with the types of compliance requirements described in the U.S Office of
Management and Budget (OMB) Circular A-133 Compliance Supplement that are
applicable to each of its major federal programs for the fiscal year ended June 30, 2005
The DOE's major federal programs are identified in the summary of auditors' results
section of the accompanying schedule of findings and questioned costs Compliance
with the requirements of laws, regulations, contracts and grants applicable to each of its
major federal programs is the responsibility of the DOE's management Our
responsibility is to express an opinion on the DOE's compliance based on our audit
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 OMB Circular A-133, AuditsofStates, Local Governments, and
Non-Profit Organizations. Those standards and OMB Circular A-133 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 DOE's compliance with those requirements and
performing such other procedures as we considered necessary in the circumstances
We believe that our audit provides a reasonable basis for our opinion Our audit does
not provide a legal determination on the DOE's compliance with those requirements
In our opinion, the DOE complied, in all material respects, with the requirements
referred to above that are applicable to each of its major federal programs for the fiscal
year ended June 30, 2005 However, the results of our auditing procedures disclosed
instances of noncompliance with those requirements, which are required to be reported
in accordance with OMB Circular A-133 and which are described in the accompanying
schedule of findings and questioned costs as items 2005-04 to 2005-05
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