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Audit Reports

Date

Quality Control Review on a Single Audit of the Highways Division, Department of Transportation for the State of Hawaii, Honolulu, HI

Requested By
Self-Initiated
Project ID
QC2023028
File Attachment
What We Looked At
We performed a quality control review (QCR) on the single audit that Accuity LLP performed for the Highways Division, Department of Transportation for the State of Hawaii’s (HIDOT) fiscal year that ended June 30, 2021. During this period, HIDOT expended approximately $226.5 million from U.S. Department of Transportation programs. Accuity determined that DOT’s major programs were the Federal Highway Administration’s Highway Planning and Construction Cluster, and the National Highway Traffic Safety Administration’s Alcohol Open Container Requirements program.
 
Our QCR objectives were to determine whether (1) the audit work complied with the Single Audit Act of 1984, as amended and the Office of Management and Budget’s Uniform Guidance, and the extent to which we could rely on the auditor’s work on DOT’s major programs and (2) HIDOT’s reporting package complied with the reporting requirements of the Uniform Guidance.
 
What We Found
Accuity complied with the requirements of the Single Audit Act, the Uniform Guidance, and DOT’s major programs. We found nothing to indicate that Accuity’s opinion on DOT’s major programs was inappropriate or unreliable. However, we identified deficiencies that require correction in future audits. Accordingly, we assigned Accuity an overall rating of pass with deficiencies.
 
Update: As required by the James M. Inhofe National Defense Authorization Act for Fiscal Year 2023, this report has been updated to include comments submitted by non-governmental organizations or business entities specifically identified in the report (see the appendix).