Financial and Compliance Audit of the Department of Education

From Hawaii State Auditor, April, 2019

The auditors from KKDLY LLC identified one significant deficiency in internal control over financial reporting or other matters that is required to be reported in accordance with Government Auditing Standards. The auditors also identified two significant deficiencies in internal control over compliance in accordance with the Uniform Guidance.

Findings (From Summary)

THERE WERE NO REPORTED DEFICIENCIES in internal controls over financial reporting that were considered to be material weaknesses and required to be reported under Government Auditing Standards.

However, the auditors identified one deficiency in internal control over financial reporting that is considered a significant deficiency:

• Complete and timely information was not provided for proper accounting of completed construction projects. (See Full Report pdf pg 62)

THERE WERE NO FINDINGS that were considered to be material weaknesses in internal control over compliance in accordance with the Uniform Guidance.

However, the auditors identified two deficiencies in internal control over compliance that are considered significant deficiencies:

• Lack of internal controls and supervisory review over the small purchase procurement process (2). (See Full Report pdf pg 64)

read … Summary … Full Report