Reports

The City of Sacramento will be subject to future audits of State and Federal funds, such as the Coronavirus Relief Fund or FEMA Public Assistance. These audits would likely be conducted by an Inspector General’s Office or the Government Accountability Office. The key to successfully withstanding any future audit will be the City’s ability to provide sufficient and appropriate documentation supporting the use of these funds.

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 aggregate discretely presented component units, each major fund, and the aggregate remaining fund information of the State of Hawaii (the State) as of and for the year ended June 30, 2020, and the related notes to the financial statements, which...

State management is responsible for designing, implementing and maintaining internal controls to ensure the financial statements are fairly presented, and to provide reasonable assurance regarding the reliability of financial reporting and to prevent and detect fraud. We identified deficiencies in internal controls at the Employment Security Department (ESD) that adversely affected the State’s ability to prevent and detect fraud.

The Single Audit Act of 1984, subsequent amendments, and corresponding regulations, require an annual audit of the financial statements and compliance with requirements applicable to major federal programs. Volume I contains financial reporting information based on our audit of the Comprehensive Annual Financial Report. It includes the APA’s opinion on the Schedule of Expenditures of Federal Awards (SEFA) in relation to the financial statements, the Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in...

Overall, we found that while OPH has processes to ensure data on the number of positive cases and deaths is not over-reported on its dashboard, laboratories did not always submit all COVID-19 test results to OPH, and the results they did provide were not always submitted in a timely manner.

This audit was conducted to determine whether adequate controls have been established to ensure compliance with purchasing requirements, including the appropriate use of emergency purchase exceptions.

The Office of the State Auditor conducted an audit of Coronavirus Relief Funds that were allocated to the Department from the 2020 COVID-19 Recovery Act. Specifically, the two objectives of this audit were to determine whether the Department established and implemented procedures to ensure that: 1. Coronavirus Relief Funds were spent in accordance with the 2020 COVID-19 Recovery Act and subsequent amendments 2. Programs that received Coronavirus Relief Funds accomplished their intended purpose, such as improving student ability through reading and math interventions and providing school...