State of New Hampshire
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STATE OF NEW HAMPSHIRE SINGLE AUDIT OF FEDERAL FINANCIAL ASSISTANCE PROGRAMS FOR THE YEAR ENDED JUNE 30, 2014 PREPARED BY: DEPARTMENT OF ADMINISTRATIVE SERVICES STATE OF NEW HAMPSHIRE SINGLE AUDIT OF FEDERAL FINANCIAL ASSISTANCE PROGRAMS FOR THE YEAR ENDED JUNE 30, 2014 STATE OF NEW HAMPSHIRE SINGLE AUDIT OF FEDERAL FINANCIAL ASSISTANCE PROGRAMS FOR THE YEAR ENDED JUNE 30, 2014 TABLE OF CONTENTS PAGE Letter Of Transmittal ........................................................................................................................... A-1 Introduction ............................................................................................................................................B-1 Summary Table Of Federal Program Expenditures By State Agency ...................................................B-2 Financial Statements Independent Auditors’ Report................................................................................................................C-1 Management’s Discussion And Analysis ..............................................................................................C-4 Basic Financial Statements ..................................................................................................................C-13 Notes To The Basic Financial Statements ...........................................................................................C-34 Required Supplementary Information Budget to Actual Schedules ............................................................................................................C-67 Information about the State’s Other Postemployment Benefits and Judicial Retirement Plan ......C-73 Reports On Compliance And On Internal Control 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 Government Auditing Standards .................................................................................................. D-1 Independent Auditors’ Report on Compliance for Each Major Program; Report on Internal Control Over Compliance; and Report on Schedule of Expenditures of Federal Awards Required By OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations ........ D-3 Schedule Of Expenditures Of Federal Awards By Federal Agency Department Of Agriculture .................................................................................................................... E-1 Department Of Commerce ..................................................................................................................... E-3 Department Of Defense ......................................................................................................................... E-4 Department Of Housing And Urban Development ............................................................................... E-5 Department Of The Interior ................................................................................................................... E-6 Department Of Justice............................................................................................................................ E-7 Department Of Labor ............................................................................................................................. E-9 Department Of Transportation ............................................................................................................. E-10 Equal Employment Opportunity Commission ..................................................................................... E-11 General Services Administration ......................................................................................................... E-12 National Endowment For The Arts ...................................................................................................... E-13 Small Business Administration ............................................................................................................ E-14 Veterans Administration ...................................................................................................................... E-15 Environmental Protection Agency ....................................................................................................... E-16 Department Of Energy ......................................................................................................................... E-17 Department Of Education .................................................................................................................... E-18 U.S. Election Assistance Commission ................................................................................................. E-20 Department Of Health And Human Services ....................................................................................... E-21 Executive Office of the President ........................................................................................................ E-26 i TABLE OF CONTENTS (CONTINUED) PAGE Schedule Of Expenditures Of Federal Awards (Continued) Social Security Administration ........................................................................................................... E-27 Department Of Homeland Security ..................................................................................................... E-28 Notes To The Schedule Of Expenditures Of Federal Awards ............................................................... E-29 Schedule Of Current Year Findings And Questioned Costs For The Year Ended June 30, 2014 Part I - Summary Of Auditors’ Results.................................................................................................. F-1 Part II - Financial Statement Findings N.H. Department Of Health and Human Services ............................................................................. F-7 N.H. Department Of Transportation ................................................................................................ F-13 Part III - Schedule Of Current Year Findings And Questioned Costs N.H. Various Departments ............................................................................................................... F-16 N.H. Department Of Health and Human Services ........................................................................... F-21 N.H. Department Of Safety–Division Of Homeland Security and Emergency Management......... F-72 N.H. Department Of Fish and Game ............................................................................................... F-78 N.H. Office Of Energy and Planning ............................................................................................... F-93 N.H. Department Of Employment Security ..................................................................................... F-97 N.H. Veterans Home ........................................................................................................................ F-99 N.H. Department Of Education ..................................................................................................... F-103 N.H. Department Of Environmental Services ............................................................................... F-109 Status Of Prior Year Findings And Questioned Costs Summary Status Of Prior Year Findings And Questioned Costs For Fiscal Years 2013, 2012, and 2011 .............................................................................................. G-1 N.H. Various Departments .............................................................................................................. G-15 N.H. Department Of Health And Human Services ......................................................................... G-21 N.H. Department Of Environmental Services ................................................................................ G-37 N.H. Department Of Homeland Security and Emergency Management ........................................ G-40 N.H. Department Of Employment Security .................................................................................... G-45 N.H. Veterans Home ....................................................................................................................... G-48 N.H. Office Of Energy and Planning .............................................................................................. G-50 N.H. Department of Fish and Game ............................................................................................... G-54 N.H. Department Of Health And Human Services ......................................................................... G-65 N.H. Office Of Energy and Planning .............................................................................................. G-72 N.H. Department Of Homeland Security and Emergency Management ........................................ G-77 N.H. Department Of Environmental Services ................................................................................ G-82 N.H. Department Of Employment Security .................................................................................... G-86 N.H. Veterans Home ....................................................................................................................... G-88 N.H. Department Of Health And Human Services ......................................................................... G-90 N.H. Office Of Energy and Planning .............................................................................................