Department of Education State of Hawaii
嚜澳epartment of Education
State of Hawaii
Financial and Compliance Audit
June 30, 2021
Submitted by
The Auditor
State of Hawaii
Department of Education
State of Hawaii
Index
June 30, 2021
Page(s)
PART I 每 FINANCIAL STATEMENTS
Report of Independent Auditors
Management*s Discussion and Analysis (Unaudited) ............................................................................. 4每9
Financial Statements
Statement of Net Position 每 Governmental Activities ................................................................................ 10
Statement of Activities 每 Governmental Activities ..................................................................................... 11
Balance Sheet 每 Governmental Funds ........................................................................................................ 12
Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Position ................... 13
Statement of Revenues, Expenditures, and Changes in Fund Balances 每 Governmental Funds ............... 14
Reconciliation of the Governmental Funds Statement of Revenues, Expenditures,
and Changes in Fund Balances to the Statement of Activities ................................................................... 15
Statement of Revenues and Expenditures 每 Budget and Actual
(Non坼GAAP Budgetary Basis) 每 General Fund ............................................................................................. 16
Statement of Revenues and Expenditures 每 Budget and Actual
(Non坼GAAP Budgetary Basis) 每 Federal Fund ............................................................................................. 17
Notes to Financial Statements .............................................................................................................. 18每39
Supplementary Information
Schedule of Expenditures of Federal Awards ....................................................................................... 40每41
Notes to Schedule of Expenditures of Federal Awards .............................................................................. 42
Department of Education
State of Hawaii
Index
June 30, 2021
PART II 每 COMPLIANCE AND INTERNAL CONTROL
Report of Independent Auditors 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
Report of Independent Auditors on Compliance for Each Major Federal Program
and on Internal Control Over Compliance Required by the Uniform Guidance
Schedule of Findings and Questioned Costs ......................................................................................... 48每51
Summary Schedule of Prior Audit Findings
Corrective Action Plan
PART I
Financial Statements
Report of Independent Auditors
The Auditor
State of Hawaii
Board of Education
Department of Education
State of Hawaii
Report on the Financial Statements
We have audited the accompanying financial statements of the governmental activities, each
major fund, and the aggregate remaining fund information of the Department of Education,
State of Hawaii (the ※Department§), as of and for the year ended June 30, 2021 and the related
notes to the financial statements, which collectively comprise the Department*s basic financial
statements as listed in the index.
Management*s Responsibility for the Financial Statements
Management is responsible for the preparation and fair presentation of these financial
statements in accordance with accounting principles generally accepted in the United States of
America; this includes the design, implementation and maintenance of internal control relevant
to the preparation and fair presentation of financial statements that are free from material
misstatement, whether due to fraud or error.
Auditors* Responsibility
Our responsibility is to express opinions on these financial statements based on our audit. We
did not audit the financial statements of certain public charter schools, which represent 7% of
the total assets and 6% of the total fund balances as of June 30, 2021, and 4% of total revenues
for the year ended June 30, 2021, of the Department*s governmental funds. Those statements
were audited by other auditors, whose reports have been furnished to us, and our opinions,
insofar as they relate to the amounts included for the public charter schools, are based solely
on the reports of the other auditors. 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. Those standards require that we plan and perform the audit to obtain
reasonable assurance about whether the financial statements are free from material
misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and
disclosures in the financial statements. The procedures selected depend on the auditors*
judgment, including the assessment of the risks of material misstatement of the financial
................
................
In order to avoid copyright disputes, this page is only a partial summary.
To fulfill the demand for quickly locating and searching documents.
It is intelligent file search solution for home and business.
Related download
- department of education hawaii
- 15 department of education hawaii
- department of education
- hawaii state department of education 2023 2024 official school calendar
- state of hawaii
- hawai i s public education strategic plan hawaii state legislature
- covid 19 hawaii department of health
- state of hawai i department of education
- public education in hawai i past present future governor of hawaii
- hawaii s blueprint for public education
Related searches
- nys department of education office of professions
- ohio department of education state report cards
- department of education state rankings
- state of hawaii department of education
- state of hawaii department of education jobs
- state of hawaii department of education hr
- department of education state contacts
- state of hawaii department of taxation
- department of insurance state of california
- department of revenue state of florida
- ohio department of education state report card
- department of education state of hawaii