Department of Education State of Hawaii SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (Continued) Fiscal Year Ended June 30, 2005_part1 pot

Department
of
Education
State
of
Hawaii
SCHEDULE
OF
EXPENDITURES OF FEDERAL AWARDS (Continued)
Fiscal Year Ended
June
30, 2005
Federal
Pass-Through
Amount
CFDA
Entity
Identifying
Federal
Provided
to
Federal
Grantor/Pass-through
Grantor
and
Program
Title
Number Number
Expenditures
1
Subrecipient

U.S.
Department
of Interior
U.S.
Fish
&
Wildlife
N/A
3
$
6,516
$
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
Title
V
Juvenile
Delinquency
Prevention
Program
16.548
$
5,116
$
Passed-through
State
Department
of
Human
Services

Part
E
State
Challenge
Activities
16.549
JE-FX-00146-2002
14,150
Total
U.S.
Department
of Justice
19,266
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
State
Library
Program
45.310
1,189,897
Total
National
Endowment
for
the
Humanities
1,189,897
National

Science
Foundation
Education
and
Human
Resources
47.076
943,139
Passed-through
Maui
Economic
Development
Board
Hands-On
Science
for
Maui
(Project
SEED)
N/A
4
ESI-9253304
3,259
Total
National
Science
Foundation
$
946,398
$

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Department
of
Education
State
of
Hawaii
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (Continued)
Fiscal Year Ended
June
30, 2005
Federal
Grantor/Pass-through
Grantor
and
Program
Title
Environmental
Protection
Agency
Federal
CFDA
Number
Pass-Through
Entity
Identifying
Number
Federal

Expenditures
1
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
Adult

Education
-
State
Grant
Program
84.002
3,968,259
Title
I
Grants
to
Local
Educational
Agencies
84.010
40,095,587
Migrant
Education
-
State
Grant
Program
84.011
960,546
Title
I
Program
for
Neglected
and

Delinquent
Children
84.013
205,696
Special
Education
Cluster:
Special
Education
-
Grants
to
States
84.027
32,414,202
Special
Education
-
Children
With
Disabilities
84.173
1,292,002
Impact
Aid
84.041
61,166,079
Safe
and
Drug-Free

School
and
Community
-
National
Programs
84.184
237,182
Byrd
Honors
Scholarships
84.185
159,000
Safe
and
Drug-Free
Schools
and
Communities
-
State
Grants
84.186
1,359,305
Bilingual
Education
-
Professional
Development
84.195

183,644
Education
for
Homeless
Children
and
Youth
84.196
203,645
Even
Start
-
State
Educational
Agencies
84.213
1,284,003
Even
Start
-
Migrant
Education
84.214
226,649
Fund
for
the
Improvement
of
Education

84.215
1,119,168
Eisenhower
Professional
Development
State
Grants
84.281
96,076
Charter
Schools
84.282
554,921
545,770
Twenty-First
Century
Community
Learning
Centers
84.287
4,826,222
Native
Hawaiian
Community-Based
Education
Learning
Centers
84.296
62,889
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Department of Education
State of Hawaii
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (Continued)
Fiscal Year Ended June 30, 2005
Federal
Pass-Through
Amount
CFDA
Entity
Identifying
Federal
Provided
to
Federal
Grantor/Pass-through
Grantor
and
Program
Title
Number
Number
Expenditures
I
Subrecipient
Native
Hawaiian
Curriculum
Development,

Teacher
Training
and
Recruitment
84.297
$
165,011
$
State
Grants
for
Innovative
Programs
84.298
1,286,142
Education
Technology
State
Grants
84.318
2,350,301
Special
Education
-
State
Program
Improvement
Grants
for
Children

with
Disabilities
84.323
401,272
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
Children
with
Disabilities
84.326
209,464
Advanced
Placement
Program
84.330
3,551
Comprehensive
School
Reform
Demonstration
84.332
499,211
Reading
Excellence
84.338
3,625,249
Class
Size
Reduction
84.340
(4,694)
School
Renovation

Grants
84.352
832,683
Reading
First
State
Grants
84.357
5,283,913
Native
Hawaiian
Education
84.362
1,139,919
English
Language
Acquisition
Grants
84.365
1,617,462
Mathematics
and
Science
Partnerships
84.366
258,213
Improving
Teacher
Quality
State

Grants
84.367
13,555,674
Grants
for
State
Assessments
and
Related
Activities
84.369
2,290,822
Common
Core
Data
Survey
Basic
N/A
3
58,300
NAEP
State
Coordinator
N/A
3
133,251
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
84.243
V243A020011A
68,320
V243A030011
243,483
V243A030011

43,712
$
355,515
$
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Department
of
Education
State
of
Hawaii
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (Continued)
Fiscal Year Ended
June
30, 2005
Federal
Pass-Through
Amount
CFDA
Entity
Identifying
Federal
Provided
to
Federal
Grantor/Pass-through
Grantor
and

Program
Title
Number
Number
Expenditures
I
Subrecipient
Passed-through
State
Department
of
Human
Services
Rehabilitation
Services
-
Vocational
Rehabilitation
Grants
to
States
84.126
MOA-DHHS
$
85,598
$
Safe
and
Drug-Free
Schools

and
Communities
-
State
Grants
84.186
S186B020012
198,269
283,867
Passed-through
Alu
Like,
Inc.
Native
Hawaiian
Vocational
Education
84.259
S362A031
0013
388
VE-03-01
27,147
VE-03-03
7,746
VE-03-04
21,563
VE-03-05
28,703
VE-04-01

102,064
VE-04-04
46,900
VE-04-05
74,846
309,357
Passed-through
University
of
Hawaii
Gaining
Early
Awareness
and
Readiness
for
Undergraduate
Programs
84.334
P334S000195-03
68,972
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
Teen
Pregnancy
Prevention
N/A
3
DHS-04-BESSD-1898
34,861
DHS-05-BESSD-2125
99,412
Total
U.S.
Department
of
Health
and
Human
Services
482,955
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Department
of
Education

State
of
Hawaii
SCHEDULE OF EXPENDITURES
OF
FEDERAL AWARDS (Continued)
Fiscal Year Ended
June
30, 2005
Federal
Pass-Through
Amount
CFDA
Entity
Identifying
Federal
Provided
to
Federal
Grantor/Pass-through
Grantor
and
Program
Title
Number
Number
Expenditures
1
Subrecipient
Corporation

for
National
and
Community
Service
Cooperative
Agreements
to
Support
Comprehensive
School
Health
Programs
to
Prevent
the
Spread
of
HIV
and
Other
Important
Health
Problems
93.938
740,090
Passed-through
State
Department
of

Labor
Learn
and
Serve
America
-
School
and
Community
Based
Programs
94.004
00LSFHI101
14,172
03KSPH1001
45,962
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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PART
II
AUDITORS' REPORT
ON
INTERNAL CONTROL OVER
FINANCIAL REPORTING AND
ON
COMPLIANCE AND OTHER MATTERS
46

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NISHIHAMA
&
KISHIDA,
CPA's,
INC.
CERTIFIED
PUBLIC
ACCOUNTANTS
AMERICAN
SAVINGS
BANK
TOWER
1001
BISHOP
STREET,
SUITE
1700
HONOLULU,
HAWAII
96813-3696
TELEPHONE
(808)
524-2255
FAX
(808)
523-2090
INDEPENDENT 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 GOVERNMENTAUDITING 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
47

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NISHIHAMA
Be
KISHIDA,
CPA'S,
INC.
CERTIFIED
PUBLIC
ACCOUNTANTS
control 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
Hawaii Revised Statutes) and procurement rules, directives and circulars,
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 under Government 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
48
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PART III
AUDITORS' REPORT
ON
COMPLIANCE
WITH REQUIREMENTS APPLICABLE TO EACH MAJOR
PROGRAM AND
ON
INTERNAL CONTROL OVER COMPLIANCE
49
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N<
NISHIHAMA
&
KISHIDA,
CPA's,
INC.
CERTIFIED
PUBLIC
ACCOUNTANTS
AMERICAN
SAVINGS
BANK

TOWER
1001
BISHOP
STREET,
SUITE
1700
HONOLULU,
HAWAII
96813-3696
TELEPHONE
(808)
524-2255
FAX
(808)
523-2090
INDEPENDENT AUDITORS' REPORT ON COMPLIANCE WITH REQUIREMENTS
APPLICABLE TO EACH MAJOR PROGRAM AND ON INTERNAL CONTROL OVER
COMPLIANCE
IN
ACCORDANCE WITH OMB CIRCULAR A-133
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,
Audits
of
States, 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.
50
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