MERINA CERTIFIED PUBLIC ACCOUNTANTS AND ...files.hawaii.gov/dcca/catv/consultant_reports/catv...It includes a mission statement, vision statement, and “strategic directions.” The

CERTIFIED PUBLIC ACCOUNTANTS AND CONSULTANTS

&MERINA

COMPANY, LLP PARTNERS

CertifiedPublicAccountantsandConsultants JOHN W. MERINA, CPA KAMALA K. AUSTIN, CPA

INDEPENDENT ACCOUNTANT’S REPORT

ON APPLYING AGREED-UPON PROCEDURES

Department of Commerce and Consumer Affairs State of Hawaii 335Merchant Street 1st Floor Honolulu, Hawaii 96813

We have performed the procedures enumerated below, which were agreed to by the Department of Commerce and Consumer Affairs (DCCA), solely to assist you with respect to the financial, operating, and equipment records, and DCCA agreement compliance of Akaku: Maui Community Television, Inc. (Akaku)as of June 30, 2004. Akaku is a Public, Education, and Governmental access facility (PEG). We were assisted by specialists when performing certain operational, equipment, and DCCA agreement compliance related procedures. Akaku’s management is responsible for the PEG’S financial, operating, and equipment records. This agreed-upon procedures engagement was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. The sufficiency of these procedures is solely the responsibility of those parties specified in the report. Consequently, we make no representation regarding the sufficiency of the procedures described below either for the purpose for which this report has been requested or for any other purpose.

Our procedures and findings are as follows:

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Agreed Upon Procedures Report Merina & Company, LLP Akaku: Maui Community Television, Inc. February 25,2005

GENERAL PROCEDURES

Procedure 1: Read and review the following in preparation for performance of the procedures:

a. Agreements between the PEG and DCCA.

b. Financial statements for the past three years.

c. Current operating policies and procedures, mission statements, and strategicplan.

d. Board of Directors’ meeting minutes for the past two years.

e. The most recent Activity Report submitted to DCCA.

f. Web site.

Finding 1: We read and reviewed the following documents in preparation for performance of the procedures:

a. The 1999 agreement between Akaku and the DCCA, with the Supplemental Agreements extending the Agreement through September 30th, 2004.

b. The 2001-02,2002-03, and 2003-04 audited financial statements.

c. Current operating policies and procedures, mission statement, and strategicplan.

d. Board of Directors’ meeting minutes for 2002-03 and 2003-04.

e. Akaku’s most recent Activity Report submitted to DCCA for 2002-03, along with the Programming Reports sections of the Activity Report for 2003-04, the “Executive Summary” required as part of the activity report, and the professionally published “AkakuAnnual Report 2004.”

f. The material on the Akaku website -www.Akaku.org.

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http://www.Akaku.org

Agreed Upon Procedures Report Merina & Company, LLP Akaku: Maui Community Television. Inc. February 25,2005

FINANCIAL PROCEDURES

Procedure 2: Present an overview of audited, reviewed, and compiled financial statements. Inspect the PEG’S financial statements examined by an independent CPA during the past three fiscal years and determine if the financial statements were audited, reviewed, or compiled.

a. If the financial statements were audited, document the type of opinions.

b. If a management letter was issued in connection with the audit, obtain a copy and:

(1) Inquire if the comments have been addressed.

(2) Determine if any of the comments rose to the level of a reportable condition.

Finding 2: Auditors can render three basic levels of conclusions about financial statements. These three conclusions are known as levels of assurance. The three levels of assurance are described in the following explanations.

Financial Statement Audit The purposes of a financial audit is to express an independent unqualified opinion on whether the financial statements are fairly presented, in all material respects and are in conformity with Generally Accepted Accounting Principles (GAAP). A financial statement audit is a systematic process which includes tests of the accounting records and other procedures. Materiality relates to the overall size of the financial operation, and is set at a level that may not detect all errors and fraud. A common misperception of the public is that a financial statement audit will detect all fraud. Financial statement audits are not specifically designed to detect fraud, particularly immaterial or low levels of fraud. An unqualified audit report indicates that in the opinion of the auditor, the financial statements are materially correct.

The accuracy and completeness of the financial statements, including the related footnotes, are the responsibility of the client’s management. Management also is responsible for selecting sound accounting principles, and for maintaining an adequate internal control structure. The independent auditor’s responsibility is to express an opinion on the financial statements based on their audit work.

Reviewed Financial Statements A review is service in which some evidence gathering work is performed, but which is lesser in scope than an audit. The primary source of reliance for a CPA in a review engagement is: 1) to perform analytical procedures and ratio testing; 2) make inquires of management; and 3) determine that subsidiary ledgers agree to the general ledger. The independent CPA’s report indicates they are not aware of any material modifications that should be made to the

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accompanying financial statements and further alerts users that a review is substantially less in scope than an audit. This is also termed negative assurance.

Compilation of Financial Statements A compilation consists of drafting the financial statements from a client’s books and records, without verification or performing any evidence gathering work. There is no assurance in a compilation, and the CPA’s report explicitly states no opinion and no assurance, thus taking no responsibility for a report on the fair presentation of accurate financial statements in conformity with GAAP.

Akaku’s financial statementswere annually audited.

a. The audit opinions for 2001-02,2002-03 and 2003-04 were unqualified.

b. A management letter was issued in connection with the 2001-02 audit.

(1) All comments have been cleared.

(2) None of the comments rose to the level of a reportable condition.

Procedure 3: Present an overview of non-profit financial reporting and provide an explanation of common-size financial statements to accompany PEG common-size financial statements for the past three years. Include a comparison column showing the average amounts for the Hawaii PEGs. Describe the major financial statement categories for the PEG and compare to the Hawaii PEG averages.

Finding 3: We prepared an overview of non-profit financial reporting, and an explanation of common-size financial statements to accompany the common-size Akaku financial statements for 2001-02, 2002-03, and 2003-04. The average amounts for the Hawaii PEGs are provided for comparison purposes. Additionally, the major financial statement categories for Akaku are described and compared to the Hawaii PEG averages below.

Non-profit Financial Reporting All four Hawaii PEGs are non-profit organizations, and accordingly have financial statements that differ in certain respects from those used by for-profit companies. Generally Accepted Accounting Principles (GAAP) requires three statements for non-profits. These are listed below, with an indication in parentheses of the similar and generally more familiar types of statements commonly used by for-profit organizations:

Statement of Financial Position (Balance Sheet) Statement of Activities (Income Statement) Statement of Cash Flows

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Non-profits generally measure success in terms of both financial and non-financial outcomes. Financial measures only tell us how much money is raised and spent, and do not give us a direct measure of how efficiently or effectively the money is translated into mission-based results. Financial results do, however, provide an objective tool to compare similar non-profit organizations, such as the Hawaii PEGs.

Common-size Financial Statements Common-size statements display financial data not as dollar amounts, but as percentages, These statements provide the user with two key benefits:

They allow for comparison between companies that are different sizes.

They can aid in spotting important trends which may otherwise be obscured by the absolute dollar amounts.

A common-sized Statement of Activities (Income Statement) shows all the data as a percentage of the organization’s total revenues. A common-sized Statement of Financial Position (Balance Sheet) shows all the data as a percentage of the organization’s total assets. The Statement of Cash Flows is not presented as a common-sized statement.

Assets Akaku’s assets fall into two categories: Current Assets and Fixed Assets.

Current Assets are composed of cash, investments, and assets, such as accounts receivable, which are expected to be converted to cash within a year. Akaku’s Current Assets are largely cash and investments set aside for current operating needs and future capital equipment. See Finding 7 for more about Akaku’s cash and investments. As shown in the following table, Akaku’s Current Assets as a percentage of total assets are higher than the Hawaii PEG average over the past three years. For the three year period Akaku’s Current Assets averaged 86% of total assets. Amounts due from Permanently Restricted Net Assets will be discussed in the following Net Assets section.

Fixed Assets are also known as Capital Assets or property, plant, and equipment. Property, plant, and equipment are assets of a durable nature used in the regular operations of the business. These assets consist of physical property such as land, buildings, equipment, and furniture. With the exception of land, these assets are depreciable.

The majority of Akaku’s Fixed Assets are production equipment. Akaku does not own the building it occupies. See Finding 9 for more specific detail on Akaku’s Capital Assets. As shown in the following table, Akaku’s Fixed Assets are less than the Hawaii PEG average for the past three years.

Depreciation is an accounting method used to recognize the expense of Fixed Assets over their useful lives. Accumulated depreciation is the sum of past depreciation. Comparison of accumulated depreciation to the total investment in Fixed Assets provides an approximation of how much useful life remains in those assets. On this basis, Akaku’s Fixed Assets have less

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Agreed Upon Procedures Report Merina & Company. LLP Akaku: Maui Community Television, Inc. February 25,2005

remaining life than the PEG average. This difference from the other Hawaii PEGs is largely attributable to Akakunot owning its own building.

Liabilities Liability is the accounting term for debt. Debt expected to be paid within a year is classified as short term. As shown in the following table, Akaku’s total liabilities are higher than what the other Hawaii PEGs have held over the past three years due mostly to the recognition method it uses for deferred revenues, a short term liability. See the discussion on Revenues for more on deferred revenues. Amounts due to Unrestricted Net Assets will be discussed in the following Net Assets section.

Net Assets There are three classes of Net Assets (equity) reported by non-profit companies:

Permanently Restricted - includes resources that must be invested permanently and certain assets such as Fixed Assets (Capital Assets) that must be maintained or used in a certain way. PEG equipment purchased with Capital Funds and unspent Capital Funds fall in this category. DCCA agreements with the PEGs provide that assets funded by Capital Funds revert to the State of Hawaii if the agreement is terminated.

Temporarily Restricted - includes unexpended resources that are to be used for a particular purpose or at a time in the future. For the PEGs, donated funds and equipment designated for a specific use, such as a grant to fund a time-specified program, fall in this category.

Unrestricted - includes resources and assets that are not restricted. Donor-restricted contributions where the restrictionshave been met during the same accounting period may also be reported as unrestricted. For the PEGs, funds and equipment not designated for a specific use, fall in thiscategory.

The Hawaii PEGs do not all treat capital funds and equipment purchased with capital funds in the same way. One of the PEGs treats these assets as Permanently Restricted, while the other PEGs treat the capital funds for future capital purchases as Temporarily Restricted and Capital Assets purchased with capital funds as Unrestricted. One of the PEGs used non-capital funds to finance building its main facility and set up a receivable and payable between Permanently Restricted and Unrestricted Net Assets to recognize that the building was constructed with PermanentlyRestricted funds. Akaku does not have such an arrangement between its net asset accounts.

Akaku reports Temporarily Restricted and Unrestricted Net Assets. Akaku classifies cash held for acquisition of a building as Temporarily Restricted. All other Net Assets, including capital equipment and capital funds from the cable provider are included in the Unrestricted Net Asset category, Akaku’stotal Net Assets average for three years is 57% of Total Assets, is lower than the 84% average of Hawaii PEGs reported over the past three years. As indicated in the Liabilities discussion, this difference is mostly related to Akaku’saccrual of deferred revenues.

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Agreed Upon Procedures Report Akaku: Maui Community Television. Inc.

Statement of Financial Position

ASSETS:

Current Assets

Fixed Assets Total Capital Assets Less:AccumulatedDepreciation

Total Capital Assets (net)

Merina & Company, LLP February 25,2005

Average of Audited Audited Audited Hawaii 2001-02 2002-03 2003-04 PEGS

86% 87% 87% 68%

48% 52% 58% 91% -34% -39% -45% -59%

14% 13% 13% 32%

Due from Permanently Restricted Net Assets 0% 0% 0% 0%

TOTAL ASSETS

LIABILITIES AND NET ASSETS;

Liabilities Current Liabilities Due to UnrestrictedNet Assets

Total Liabilities

Net Assets Permanently Restricted Temporarily Restricted unrestricted

Total Net Assets

100% 100% 100% 100%

39% 43% 41% 16% 0% 0% 0% 0%

39% 43% 41% 16%

0% 0% 0% 0% 39% 37% 37% 31% 22% 20% 16% 53%

61% 57% 53% 84%

TOTAL LIABILITIES & NET ASSETS 100% 100% 100% 100%

Revenues Revenues fall into two main categories, operating and non-operating. PEG operating revenues include operating and capital funds provided by the cable operator, grants, and other sources directly related to the operation of PEG cablecasting and other mission-based activities. Nonoperating revenues include funds from areas not directly related to mission-based operations, such as rental and investment income.

Revenue recognition methods vary among the PEGs. Two of the PEGs recognize funds received by the cable operator as revenue when received, while the other two PEGs defer revenue recognition but use different methods of deferral. Of the two PEGs that defer revenue, Akaku

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defers revenue recognition of funds received to the following fiscal year, while the other defers recognition until the expenses related to cablecasting activities occur. Deferred revenue is shown as a current liability on the balance sheets of the PEGs that defer franchise and capital revenues.

Over the past three years, about 3% of Akaku's total revenues include non-operating sources. This is lower than the 8% in non-operating revenues that the Hawaii PEGs as a group averaged over the past three years. The largest Hawaii PEG receives 20% of its total revenues from rental income, skewing the Hawaii PEG average for non-operating revenue sources. Akaku's nonoperating revenues are mainly investment income.

Expenses On individual PEG financial statements, various levels of expense detail were reported. Accordingly, in order to compare expenses between PEGs we used the functional expense classification. If the functional expense classification was not by the company financial statements, we used the functional expenses reported by each PEG for its required non-profit reporting to the IRS (Form 990). Additionally, we show depreciation expense as a separate item on the common-size financial statement to enhance comparability of expenses between the PEGs. On average, for the three year period ending in 2003-04, Akaku spent 54% on Program Services and 36% on Management and General expenses. In comparison, the Hawaii PEG average for Program Services is 54% and for Management and General expenses is 32% over the past three years. During the same period, Akaku averaged 10% in deprecation expenses which is lower than the PEG average of 11%.

Change in Net Assets Change in Net Assets is analogous to net income in for-profit company reporting. On average for the three year period ending in 2003-04, Akaku had a 1% change in Net Assets, which is lower than the average of Hawaii PEGs. As has been noted, success for a non-profit company is not solely measured by an organization's income, so that relatively small increases, decreases, or material fluctuations in Net Assets are not necessarily cause for concern. There is a large range in change in Net Assets between the four Hawaii PEGs (they range from 1% to 36%). If the depreciation expense (a non-cash item) is backed out, Akaku's average increases to 11% and the PEG average increases to 14%.

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Revenues

Operating Revenues Franchise Fees Capital Fund Fees Other Income

Total Operating Revenues

Non-operating Revenues

Total Revenues

Expenses

Program Services


Average of

Audited Audited Audited Hawaii 2001-02 2002-03 2003-04 PEGs

62% 62% 65% 67% 12% 11% 11% 12% 22% 25% 22% 13% 96% 98% 98% 92%

4% 2% 2% 8%

100% 100% 100% 100%

53% 52% 56% 54% Management & General Expenses 33% 39% 35% 32% Depreciation 11% 9% 9% 11%

Total Expenses 97% 100% 100% 97%

Change in Net Assets 3% 0% 0% 3%

Procedure 4: Examine the PEG’s Federal Returns of Organization Exempt From Income Tax (Form 990) for the last three years and document the following:

a. Any unrelated business income.

b. Any direct or indirect political or lobbying expenditure.

c. Any fundraising revenues or expenditures.

d. Verify that the Form 990 reconciles to the financial statements submitted to DCCA and the PEG’s Board of Directors.

Finding 4: We examined copies of Form 990 prepared for Akaku for 2001-02 and 2002-03. The 2003-04 form is not due until February 2005, and has not been prepared. We found:

a. No unrelated business income.

b. No direct or indirect political or lobbying expenditures.

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c. Fund raising revenues (contributions and donations) of $464 for 2001-02 and $30 for 2002-03. Fund raising revenues are shown on Form 990 Part I Line la (direct public support), and no fundraising expenses are reported on Form 990 Part II (statement of functional expenses).

d. Akaku’sForm 990 Part IV-A reconciles to the audited financial statements submitted to DCCA and the Board of Directors.

Procedure 5: Obtain the information required to prepare a schedule of revenues and expenses per average number of subscribers for the last three fiscal years. Include a comparison column showing average amounts for the Hawaii PEGs. Compare the PEG to the group average.

Finding 5: We obtained the information required to prepare a schedule of revenues and expenses per average number of subscribers for the last three fiscal years. We calculated the average amounts for the Hawaii PEGs as a group to provide comparison to the PEG.

Revenues and expenses per subscriber provide a measure of comparability between years as well as between PEGs. The main source of operating revenues for the PEGs is franchise fees paid by the cable operator. On a per-subscriber basis, franchise fees are approximatelythe same for each Hawaii PEG. However, not all operating revenues for all of the PEGs come from franchise fees. In addition, there are differences in revenue recognition policies among the Hawaii PEGs. For these reasons, revenue per subscriber, recognized for any particular year, differs between Hawaii PEGs.

Akaku’s revenues and expenses per subscriber are more than the Hawaii PEGs as a group, while Non-operating revenues are lower. The three year average change in net assets per subscriber is $-0.95, which is less than the Hawaii PEG average during the same period.

Revenues and Expenses Per Subscriber

Average of Audited Audited Audited Hawaii 2001-02 2002-03 2003-04 PEGs

Avg. number of Subscribers 48,373 49,010 49,809

Revenues Operating $ 18.31 $ 19.63 $ 20.19 $ 18.31 Non-operating 0.72 0.31 0.31 1.41 Total Revenues 19.03 19.94 20.50 19.72

Expenses Program Services 12.16 13.28 14.40 11.93 Management & General 6.30 8.42 7.75 7.53

18.46 21.70 22.15 19.46

Change in Net Assets $ 0.57 $ (1.76) $ (1.65) $ 0.26

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Procedure 6: Prepare a schedule of revenues for the last three years that document the amount of revenues and revenue sources.

Finding 6: We prepared a schedule of revenues for the years 2001-02, 2002-03, and 2003-04. The resulting schedule of revenues types shows:

Revenues Audited Audited Audited 2001-02 2002-03 2003-04

Operating Revenues Franchise Fees - Operations $ 568,802 $ 608,510 $ 659,074 Franchise Fees - Capital County grants General grants Donations Sales - tapes and merchandise Training fees Akaku Productions Total Operating Revenues

Non-operating Revenues Other Income Interest Income Gainon sale of assets Total Non-operating Revenues

110,000 110,000 110,000 171,130 177,477 164,211

4,000 22,683 464 30 7,709

4,509 2,528 16,795 15,890 17,023 9,892 25,075 47,542

885,592 962,193 1,005,559

4,507 3,704 7,026 30,422 11,555 7,542

750 34,929 15,259 15,318

Total Revenues $ 920,521 $ 977,452 $ 1,020,877

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Procedure 7: Prepare a three year schedule of cash and investments.

Finding 7: We prepared a three-year schedule of cash and investments for the fiscal years 200102, 2002-03, and 2003-04. Akaku's Balance Sheet does not indicate that some of the cash represents capital funds that will be used for future equipment purchases. Funds reserved for a future building are co-mingled with operations cash and per Akaku are not from capital payments received from the cable franchisee; these building funds are classified as Temporarily Restricted Net Assets.

Cash and Investments

Year Ending June 30 2002 2003 2004 Account

Checking $ 33,941 $ 40,238 $ 37,767 Operations 673,802 684,835 707,080

Capital 169,406 201,006 160,038 Petty 125 125 125

877,274 926,204 905,010

Reserved for future building 750,000 697,443 697,443

Total $ 1,627,274 $ 1,623,647 $ 1,602,453

Procedure 8: Prepare a schedule of capital funds received and expended for the last three years.

a. Compare to the schedule of cash and investments and determine if the unspent capital funds are properly segregated.

b. Document the capital revenues received, spent, and held for future capital additions. Explain differences, if any, between capital funds used for additions to Capital Assets and spent.

Finding 8: We prepared a schedule of capital funds received and expended for the last three years.

a. The ending unspent capital funds have been properly segregated and agree to the schedule of cash and investments for 2003-04 shown in Finding 7. The amounts held for the future for 2001-02 and 2002-03 differ from the capital cash account balances reported in Finding 7 since funds for equipment purchased at the end of those fiscal years were transferred out in the following fiscal year.

We noted on the 2001-02 Balance Sheet, that the item labeled "Cash-Franchise Fees" is the combined balances of the franchise fee and capital savings accounts.

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The ending unspent capital funds do not equal the Temporarily Restricted Net Assets. The amount shown in Temporarily Restricted Net Assets is equal to the Reserved for a Future Building and as noted in Finding 7, is not from capital payments received for the cable franchisee.

b. We documented the capital revenues received, spent, and held for future capital additions in the following schedule. Note that the amount shown as Transferred Out in Prior Years is net after interest earned and bank fees. The amounts shown as Transferred Out differ from the capital additions reported in Finding 9 since funds for equipment purchased at the end of the fiscal years was transferred out of the capital account in the following fiscal year and some equipment was expensed. Capital funds were used to purchase expensed equipment of $16,838 in 2001-02, $19,814 in 2002-03, and $27,547 in 200304. Grant funds were used to purchase $4,200 in capitalized equipment in 2003-04.

Capital FundsReceived From Cable Franchisee

Earnings Held for Received Transferred Out Fees Future

PriorYears $ 1,015,365 $ (873,736) $ - $ 141,629 2001-02 110,000 (97,861) 1,712 155,480 2002-03 110,000 (84,971) (691) 179,818 2003-04 105,000 (124,195) (582) $ 160,041

$ 1,340,365 $ (1,180,763) $ 439

Procedure 9: From the results of the previous procedures and the audited financial statements, compile a schedule of Capital Assets (Fixed Assets) with beginning, additions, deletions, and ending balances for the past three years. Indicate the source of funds for capital additions.

Finding 9: We compiled a schedule of Capital Assets with beginning, additions, deletions, and ending balances for the past three years. Except for grant funds used in 2003-04, all the capital additions during 2001-02,2002-03, and 2003-04 were purchased with capital funds. Akaku has $1,089,792 of capitalized assets as of June 30, 2004 which is less than the cumulative capital funds adjusted for earnings and fees. This difference may be due to expensing of certain equipment in combination with the use of funds other than capital funds for the purchase of some Capital Assets. The detail needed to identify the assetspurchased with capital versus other funds prior to 2001 is not readily available. The funding sources for individual assets have not been tracked.

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AgreedUpon Procedures Report Akaku: Maui Community Television. Inc.

Automobiles Channel Equipment

Production Equipment Furniture and Fixtures

Special Project Equipment Leasehold improvements

Total Capital Assets

Less:Accumulated Depreciation

Total Capital Assets (net)


ProductionEquipment Furniture and Fixtures



Less: Accumulated Depreciation

Total Captial Assets (net)


Production Equipment Furniture and Fixtures



Less: Accumulated Depreciation

Total Captial Assets (net)


Schedule of Capital Assets

6/30/01 Additions Reductions 6/30/02

$ 15,600 $ $ $ 15,600 147,134 16,777 163,911 509,546 53,022 562,568 112,937 8,293 121,230

1,413 2,931 4,344 58,324 58,324

844,954 81,023 925,977

(545,622) (102,480) (648,102)

$ 299,332 $ (21,457) $ $ 277,875


$ 15,600 $ $ $ 15,600 163,911 1,120 165,031 562,568 31,756 594,324 121,230 15,362 136,592

4,344 16,919 2 1,263 58,324 58,324

925,977 65,157 991,134

(648,102) (98,609) (746,711)

$ (33,452) $ $ 244,423


$ 15,600 $ $ $ 15,600 165,031 17,710 (18) 182,723 594,324 73,354 (315) 667,363 136,592 6,904 (1,875) 141,621 2 1,263 2,880 24,143 58,324 58,324

991,134 100,848 (2,208) 1,089,774

(746,711) (98,492) 906 (844,297)

$ 244,423 $ 2,356 $ (1,302) $ 245,477

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Agreed Upon Procedures Report Merina & Company, LLP Akaku: Maui CommunityTelevision. Inc. February 25,2005

Procedure 10: Document whether the PEG owns or leases its facilities.

a. Document the terms if leased.

b. Document source of purchase funds if owned.

Finding 10: Akakudoes not own any of the buildings where it conducts its operations.

a. Akakuleases its facility in Kahului. The most recent lease was from July 1, 1999 to June 30, 2004. The monthly rate is $3,464, plus excise tax and common area expenses. As of June 30,2004, the lease is month to month.

The Molakai office is rented from Maui Economic Opportunity Inc. The lease term is January 1,2004 to December 3 1,2004. Akakuprovides a part-time receptionist in lieu of rent for the Molakai office.

At the Lanai location, Akaku provides one editing computer (iMac) at the Maui Community College Lanai Education Center. There is no formal space use agreement.

b. This procedure is not applicable since Akaku does not own any of the buildings where it conducts its operations.

Procedure 11: Prepare a schedule of salaries and benefits for the prior three years.

Finding 11: We prepared a schedule of salaries and benefits for 2001, 2002, and 2003. The schedule of salary and benefits by category is presented below:

Salary Management Administrative Operational Total Salary

Benefits Management Administrative Operational Total Benefits

Salary and Benefits by Category 2001-02 2002-03 2003-04

$ 209,407 $ 225,261 $ 254,241 26,244 28,815 30,073

207,754 275,478 317,588 443,405 529,554 601,902

26,032 27,175 30,871 1,325 130 168

20,405 31,802 41,479 47,762 59,107 72,518

Total Salary and Benefits $ 491,167 $ 588,661 $ 674,420

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Procedure 12: Obtain and examine the employment contract(s) for the managing director or equivalent. From the information used to prepare the salary and wage schedule in Finding 11, determine the amount of compensation paid to the managing director during the most recent fiscal year. Document the following amounts and agree to terms of employment contracts, if any:

a. Salaries

b. Bonuses

c. Benefits

d. Non-cash benefits

Finding 12: From our examination of the employment conditions for the managing director (President/CEO)and the information used to prepare the salary and benefit schedule, we determined the amount of compensation paid to the managing director. We documented the salary and benefits on the following chart. The President/CEOdoes not have a contract with Akaku, nor is there a job description beyond the brief description of responsibilities in the advertisement for the position of General Manager published in 1997. The salary and benefits paid fell within the terms of the job description.

Amount for Procedure Per Job Description 2003-04

Annual salary increases at the sole discretion of the $67,000a. Salary Board of Directors.

b. Bonus Not specified. $0

c. Benefits Monthly automobile allowance of $850 $10,200

Travel allowance (costs reimbursed) Not Available

Participation in employee benefit plans on same basis as other employees, including:

Pension plan (up to 5% of salary contributed by the employer) $3,300

20 days of paid vacation per year Not Available

Health insurance $2,761

d. Non-cash Lap top computer and cell phone Not Availablebenefits

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Procedure 13: Determine the procedures in place for:

a. Authorization of expense accounts or other allowances paid to officers and directors.

b. Document procedures if PEG credit card is used for personal expenses.

Finding 13: We found that expense accounts or other allowances paid to officers and directors consist of travel and Board of Directors meeting expenses.

a. Authorization and documentation of top management purchases are maintained through use of a reimbursement form, vendor invoices, receipts, and cosigning of checks over $2,000.

In addition to the employment conditions documented in Finding 12, we ‘examined Akaku’s draft Travel and Entertainmentprocedure, draft Cash Disbursement procedure,and draft Mileage Reimbursements procedure for procedures in place for authorization of expense accounts or other allowances paid to officers and directors. All expense reports must be reviewed and approved by the employee’s supervisor or manager. The Accounts Manager is responsible for processing and reviewing the reports for approvals, purpose, and supporting documentation.

b. Personal expenses are not allowed on PEG credit cards. Management is responsible for reviewing credit card statements and associated purchase orders to ensure that personal items are not charged. We examined Akaku’s draft Credit Card procedure. Personal expenses and cash back are not allowed on Akaku credit cards. The Accounts Manger/ExecutiveAssistant is responsible for monitoring, tracking and verifying credit card usage and payment. Charges are matched to receipts, reviewed by the VP/COO or President/CEO,and verified not to include personal charges or cash back.

Procedure 14: Obtain the PEG’stravel policy and tabulate the travel expenses for the last three years for staffand expenses for the Board of Directors.

Finding 14: We examined Akaku’s draft Travel and Entertainment, draft Cash Disbursement, and draft Mileage Reimbursements procedures. We tabulated travel expenses for staff and expenses for the Board of Directors. While completing Procedure 13 we determined that reimbursement requires an expense report with vendor invoices and/or receipts, and if greater than $2,000 require cosigning by at least two signatures and approval of disbursement by the President/CEOand a member of the Executive Committee of the Board of Directors. Checks up to $2,000 do not require cosigning. Approved check signers are the President/CEO,VP/COO, and Officer of the Board of Directors.

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Travel and Board Expenses

Development Automobile Total

2001-02 $ 30,198 $ 887 $ 31,085 2002-03 24,233 1,937 26,170 2003-04 21,912 2,235 24,147

The individual PEGs do not maintain travel and Board of Directors expenses in the same way.Akaku uses two accounts-Development and Automobile--to track these expenses. In order to keep the costs comparable to other Hawaii PEGs, we excluded auto benefits for the CEO, automobile repairs for company vehicles, and a Management Resources presentation to Akaku staff on Maui.

Procedure 15: Obtain sample evidence of costs reimbursed by the PEG for travel and Board of Directors’ expenses for at least 25% of total reimbursed expenses. This evidence may include receipts marked paid, cancelled checks, contracts marked paid, vendor statements, or reports fromvendors. Test the samples for compliance with the PEG’s travel reimbursement policy. Document evidence of non-compliance with the policy. From the general ledger detail, document per person and per trip costs, number of mainland and inter-island trips, average cost per trip, average hotel and daily meal costs.

Finding 15: We selected 24 samples, testing at least 25% of total costs reimbursed by Akaku for travel and Board of Director expenses. We tested the evidence for compliance with the PEG’s reimbursement policies. This evidence included receipts and expense reports.

During the fiscal years 2001-02, 2002-03, and 2003-04, Akaku did not have written travel reimbursement procedures. Additionally, rather than credit cards, company debit cards were issued and used by management to pay for some expenses. The use of company debit cards ceased in late 2003-04 and was replaced by credit cards.

In July 2004, Akaku developed draft procedures including travel and other reimbursements. At that time Akaku began a log to track airline coupon use and purpose. The meal allowance is $45 per day for overnight travel. For Procedure 15, we tested the evidence for compliance with the current documented reimbursement policies. Akaku staff indicated that the draft policies document the unwritten policies in place during the period tested. Expense reports were not required or used during the period examined.

We found one instance of a personal charge of $70 paid by Akaku debit card in 2002. Akaku’s control procedures found and corrected this error resulting in the charge reimbursed to Akaku within two days.

18


We found that one (4%) of the 24 samples was missing documentation as required by the Draft reimbursement policies. The missing documentation was on airfare class. Authorization was not documented for any of the samples, except as implied by the signing of reimbursement checks or as implied by the use of debit cards by personnel authorized to okay debit card purchases.

We found that general ledger detail does not contain the information needed to break down per person trip details or total costs of trips including:

Number of inter-island trips Number of mainland trips Average cost per trip Average hotel costs Average meal costs

From the 24 samples that were tested we were able to document per-person costs as follows:

Hotel costs per night, date, state, and purpose $128 (2002, TX,ACM conference) $148 (2002, FL, NATOA conference) $139 (2002, CA, ACM conference) $62 [shared room] (2003, WA, ACM conference) $157 (2003, CO, NATOA conference)

Mainland airline costs, date, state, and purposes: $494 (2002, NV, NAB conference) $679 (2003, NY,ACM conference) $708 (2002, IL, NATOA conference) $669 (2003, CO, NATOA conference)

Inter-island airline roundtrip coupon costs and date purchased (use not tracked until 2004).

$120 x 33 trips (2002) $139 x 5 trips (2002) $145 x 5 trips (2002)

Procedure 16: Obtain a list of the current Board of Directors and document:

a. Total number of directors.

b. Number of inside directors.

c. Number of outside directors.

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Finding 16: The current list of Board of Directors includes:

a. Twenty directors (including three ex-Officio).

b. One inside (non-voting) director.

c. Nineteen outside directors.

Procedure 17: From an examination of the last two years of Board of Director meeting notes, document:

a. Approval of capital and operating budgets.

b. Presentationof financial reporting and comparisons to plans/budgets.

c. Presentation and acceptance of the annual audit.

Finding 17: We read the minutes of the 2002-03 and 2003-04 meetings of the Board of Directors and:

a. Approval of operating budgets for 2003-04 and 2004-05. There was no mention of approval of capital budgets.

b. Found presentation of financial reporting and comparisonsto plans/budgets.An exception was no indication of approval of the March 2004 financial statements.

c. Presentation of the annual audits for 2001-02 and 2002-03.

Procedure 18: Inquire if there have been any self-dealingtransactions between the PEG and its management or Board of Directors.

Finding 18: The bylaws specifically prohibit loans to directors or officers, or self-dealing transactions. Self-dealing transactions may be allowed only when the Board of Directors determinesthat the transaction is in the best interest of the corporation and is fair and reasonable,

We inquired and were told there have been no self-dealing transactions. The 2001-02, 2002-03, and 2003-04 audited financial statements do not disclose any related party transactions,

20


Procedure 19: In order to determine if up-to-date financial information is available to PEG management and Board of Directors, obtain a copy of the most recent financial statements available on the date of the site visit.

Finding 19: During our site visit in September 2004, the most recent available financial statements were for August 2004. This indicates that up-to-date financial infomation is available to Akaku’s management and Board of Directors.

Procedure 20: Obtain the PEG’s investment policy and determine:

a. If it has been approved by the Board of Directors.

b. If the PEG has been in compliance with the policy.

Finding 20: We obtained Akaku’s draft investment procedure.

a. This procedure is not applicable since the procedure is a draft.

b. This procedure is not applicable since the procedure is a draft.

Procedure 21: Obtain the PEG’Spolicy on approval for cash disbursements and determine if:

a. It has been approved by the Board of Directors.

b. The PEG has been in compliance with the policy.

Finding 21: We obtained Akaku’s draft disbursement procedure.

a. This procedure is not applicable since the procedure is a draft.

b. Although this procedure is not applicable since the procedure is a draft, we determined through observation the PEG has been in compliance with the policy with exceptions noted in Finding 15.

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Procedure 22: Determine if the PEG organization has a website and, if so:

a. Does the Web site include operating and financial plans and results?

b. Inquire and document how operating and financial plans and results are disseminated to the public without Internet access or if the PEG does not have a web site.

c. Aside from operating and financial plans and results, document the content of the website.

Finding22: Akaku has a web site (www.Akaku.org).

a. The web site does include financial results reported in the “2004 Annual Report”. The “2004 Annual Report” differs from the 2003-04 Activity Report submitted to DCCA in that it is developed for the general public.

b. Operating and financial plans and results are presented to the Board of Directors during public meetings. Requests for information are fulfilled when requested, including requests from members of the public who do not have Internet access.

c. Aside from operating and financial plans and results, we documented the following content:

News - press releases, job openings, board minutes, board meeting announcements, related communitymedia news, news archives, and newsletters. Programming. Akaku Services -Facilities, Media training, Equipment checkout, PSA day, speak out. Akakuproductions, volunteering.Forms. About Akaku -Staff, Board of Directors, Mission, policies and procedures, bylaws, annual reports (different from the annual Activity Report to DCCA). Resources - links to government, local officials, and other websites. Contact us- address, directions, email, and phone numbers.

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Procedure 25: Select a sample of items from the inventory listing comprising a minimum of 10% of the total cost in each category of equipment in each location. For systems exceeding $25,000, sample for existence by counting individual items. Compare the sample selected to vendor’s catalogue prices at the time of acquisition for the same or similar equipment. Note all instances where the PEG’s cost differs by +/- 20% or $500 from:

a. Other PEG centers.

b. Vendor catalogs.

Finding 25: We selected a sample of items from the inventory listing, and found approximately 98% of items selected were available for inspection on Maui and 100% on Molokai. Akaku uses Facil software to manage its equipment inventory. The inventory tested is accurate, with less than 1% data errors for tested items.

In performance of this procedure, we tested a minimum of 10% of the total costs. There is no indication of equipment actually missing. Rather, the items selected but not tested, were simply sent out for repair.

a. Akaku purchases equipment for prices comparable to other PEG centers. For items tested, Akaku is within the tested 20% or $500 tolerance.

b. Akaku buys primarily from national discount houses, using their catalog prices. On tested items, Akaku is within the tested 20% or $500 tolerance.

Procedure 26: Obtain a copy of the PEG’s long range technology plan and documentation of the level of use of systems. Determine if the plan considers future facilities and equipment requirements.

Finding 26: Instead of a technology plan, Akaku has a five year recapitalization plan. Under this plan Akaku plans to:

Lease land and build a new primary facility. Digitize the main studio and create a second studio. Purchase a production truck. Create a satellite/teleconferenceelectronic Town Hall and meeting room.

24

Agreed Upon Procedures Report Merina &Company, LLP Akaku: Maui Community Television. Inc. February 25,2005

Procedure 27: Obtain a description of the PEG’s facilities which includes the location, purpose, square footage, and services offered at each facility.

Finding 27: Primary Location: 333 Dairy Road #140, Kahului Purpose: PEG Size: 3,000 Square feet Services: Training, equipment, production, and transmission, educational access services.

Additional facility locations:

Satellite Location: 380 Kolapa Place (MEO Building) Kaunakakai Purpose: PEG Size: 400 Square feet Services: Training, equipment, and production.

Satellite Location: Maui Community College, Lanai Education Center Purpose: PEG Size: NA (Akaku supplies equipment) Services: Equipment

Procedure 28: Document the process the PEG follows to add and remove items from the equipment inventory.

Finding 28: Akaku has no written procedure to add and remove items from the equipment inventory. We documented the following processes from discussions with staff:

Equipment purchasing is approved by management.

For inventory engineering enters information into Facil and affixes asset tags. Administration tracks acquired equipment and warranty information and annually changes equipment value for insurance by location. Accounting tracks equipment for depreciation purposes. To remove assets, administrationpulls from list and disposes.

Procedure 29: Tour the PEG’sfacility(ies) and describe the safeguards in place to secure and maintain the equipment.

Finding 29: We toured the PEG’s facilities and observed the following safeguards:

Akaku requires signed contracts for public users. Members of the public are responsible for return of equipment in working condition or are financially liable.

25


Akaku risk insurance covers loss of any kind. Akaku stafftrains public on use of equipment.On Maui, Akaku contracts for security with an alarm company. The entrance/exits are monitored by the security system; each staff person has a key and security code for entry and exit. All doors can be opened by single cylinder twist locks inside. On Molokai, the shared facility is locked at exterior doors. Front reception desk is attended during all business hours. We did not tour the Lanai facility.

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OPERATING PROCEDURES

Procedure 30: Determine the types of media services the PEG is involved in and document the percentage and cost of staff, equipment and facilities devoted to each of the media services.

Finding 30: From our review of Akaku facilities, equipment inventories, Annual Activity Reports, Annual Reports and interviews with staff, we estimate that the cable television programming and activities related to cable programming currently constitute approximately 90 percent of the service provided by Akaku.

Akaku has plans to begin FM radio broadcast in the near future. The published 2004 Annual Report states that “community radio construction is underway for Kaku Ip-FM 88.5,” set to launch in 2005.

Our discussions with staff indicated a willingness to consider exploration of the possibilities for future expansion of its services to include such initiatives as print publishing or becoming a community Internet Service Provider.

We found no existing breakdown of capital equipment by media type. Nor is there currently any practical way to estimate the extent to which salary or other operational expenses are allocated to the types of media services performed by Akaku. In interviews, staff indicated that such breakdowns for tracking costs and expenses would be a possibility to consider for the future if the actual extent of the diversity of services increases.

Procedure 31: Examine the performance evaluations for the managing director or equivalent position. Determine if:

a. Work performance has been evaluated by the Board of Directors at least annually or as documented in the job descriptions.

b. The evaluations include any agreement or incentives to improve on performance, and if so, is there evidence of follow up by the Board of Directors and management?

Finding 31: No evaluation materials regarding performance evaluations for the President’ CEO were available for examination:

a. The last recorded performance evaluation was done in an executive session of the Board of Directors Executive Committee, in August, 2001. None was done in 2002 or 2003. We were informed that no regular annual evaluations are currently scheduled.

27

Agreed Upon Procedures ReportAkaku: Maui Community Television. Inc.


b. No specific evaluation criteria for the evaluation of the President/ CEO were available, nor were there available records of any particular incentives for performance improvement.

Procedure 32: Read the most recent version of the PEG vision statement, strategic goals, and action plans.

Finding 32: We read the most recent Akaku vision and mission statements, as they appear in the published 2004 Akaku Annual Report, and in the Strategic Plan 2002-2007 included in the 2002-03 Activity Report to DCCA.

Akaku’s Mission Statement is as follows:

“EmpoweringOur Community’s Voice Through Access to Media. ”

Akaku’s Vision Statement is summarized as follows:

“The Vision of Akaku is to: Promotefree speech and expression Create and disseminate local qualityprogramming Preserve Maui County’sunique culture, and Serve as a community information network by providing education, resources, and access to communications technology. ’’

Akaku’s Strategic Plan includes a summary of its “Strategic Directions” and goals.

Akaku’s Strategic Directions:

Fund development Human resources Facilities and infrastructure Education Outreach Program development Advocacy Future planning

Akaku’s strategic goals or objectives:

Advocate the use and benefits of community access television. Encourage the production and cablecasting of non-commercial programs directly related to the community of Maui County. Encourage the creation of programs aimed at preserving, developing and enhancing the diversity of thought, culture and heritage within Hawaii. Facilitate lifelong learning and community participation in the democratic process.

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Provide equipment, facilities, training and other support resources to try and meet the needs of our community users. Serve as a local information exchange. Develop cooperative partnerships with Public, Education and Government individuals and groups to help further the goals of community access. Monitor and incorporate, to the extent funding is available, the use of emerging technologies that will benefit community access users. Maintain those cable channels dedicated to public use in a manner that is free of censorship and control of program content, except as necessary to comply with State or Federal law. Attempt to provide equitable access to community channels, facility and equipment by developing and utilizing rules and policies.

Akaku’s Strategic Plan includes no action plans.

Procedure 33: Document the following PEGwritten objectives and means to measure them for:

a. Vision and strategic goals.

b. Short-range goals.

c. Action plans.

Finding 33: We have documented the following in regard to Akaku’s objectives and the means to measure them:

a. Vision and Strategic Goals - Akaku has done long-range planning, and made efforts to update that planning. The 1997 Strategic Plan, as indicated above, described the organization’s mission, and its four principle strategies for realizing the mission. The Strategic Plan 2002-2007 represents both a continuation in certain respects, and an updating in other respects, of the earlier document. It includes a mission statement, vision statement, and “strategic directions.” The goals (“strategic directions”) are not quantitatively stated, and there are no means to measure them as specifically described.

b. Short-Range Goals - The Akaku’s Strategic Plan 2002-2007, is limited to long term, rather than short term goals.

c. Action Plans - There is no regular process of developing written action plans which identify specific tasks, assign specific responsibility to individuals, specify dates for completion of tasks, and provide quantitative or qualitative criteria for measuring success.

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Procedure 34: Obtain the results of any community surveys or results of objectivetools that may measure “customer satisfaction”.

a. Document the surveys and/or measurement tools and results.

b. Inquire if the PEG made changes in services as a response to the outcome of the measurement results.

c. Document any changes and/or follow-up to the results.

Finding 34: No community-wide surveys or other formal means of obtaining general community feedback regarding customer satisfaction have been undertaken by Akaku during 2001-02, 200203, or 2003-04. The recognition of the need for conducting regular comprehensive needs assessment activities is included in the “Future Planning” strategic direction in the 2004 Annual Report and Akaku’s Strategic Plan 2002-2007. The 2002-03 Activity Report to DCCA does include a Report Summary on Youth Assessments Phase I . This “needs assessment survey” is similar to a customer satisfactionsurvey and is documented below:

a. The Report Summary on Youth Assessments Phase 1 documents a project which involved surveying 37 middle schools, high schools and youth organizations to determine their needs with respect to media education development and technology skills.

b. Akaku made changes in services as a response to the outcome of the Youth Assessments Phase 1 surveys. Akaku responded by establishing a “medianightclub for youth,” and the production of an associated hour-long show “Other Friday,” of which six episodes were completed at the time of the 2002-03 Activity Report.

c. Results of surveys in the Youth Assessments Phase 1 project led to recommendations for the establishment of ten specific classes for youth, focused on developing youth media talent through group dynamics. These classes will complement a number of workshops and classes in media education and associated technology skills for youth, which are currently being offered by Akaku. The Activity Report included copies of 19 letters of support and appreciation from organizations that had participated in the Youth Assessments project.

Procedure 35: Obtain and examine the documentation of the PEG’s customer complaint process. Along with complaint information documented in the annual activity reports and PEG records document that:

a. Document the PEG complaint process.

b. Examine the PEG customer complaint records and compare with the PEG complaint process.

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c. If exceptions to the complaint process are noted, document and request an explanation from PEG staff.

d. Document the amount of staff time and other resources used by the PEG’s customer complaint process.

e. Summarize complaints by type.

Finding 35: We obtained and examined the documentation of Akaku’s customer complaint process as it was implemented midway through 2003-04:

a. Akaku’scustomer complaint process is to:

Document any inquiry/complaint on the “Inquiry/ComplaintForm”. Enter the comment on an electronic log. Solve the issue (or hand off to the appropriate manager). Provide a copy of the Inquiry/Complaint Form to the Media Access Director and the appropriate department manager. Managers are to respond to the Complaint or inquiry within three working days and follow up as needed, provide an update to VP/COO, and maintain records on inquiry/complaints.

b. We examined the complaint files and found that they reflected Akaku’s complaint process as described to us.

c. No exceptions were noted.

d. The PEG staff does not keep track of time spent on specific tasks. No other resources were considered to have been consumed in the complaint process.

e. The following summary of complaints by type was complied from the available annual reports:

Year 2001-02 2002-03 2003-04 Totals

Program Technical-Viewer Technical-User Content

0 0 2 0 0 1 0 0 13

0 0 16

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Agreed Upon ProceduresReport Merina & Company, LLP Akaku: Maui Community Television. lnc. February 25,2005

Procedure 36: Obtain the record of programming cablecasts made during the past fiscal year, Report on the major types of programming provided on PEG channels, and the hours of programming provided for each type. Compare to the Hawaii PEG averages.

Finding 36: We examined the record of services provided, as presented in the 2003-04 Activity Report, and a subsequent summary provided by Akaku. The major types of programming provided on PEG channels, and the hours of programming provided for each type are presented below. Reported programming Akaku’s hours are higher than the average of the Hawaii PEGs. However, this is accounted for in part by the fact that Akaku cablecasts over five channels, while some if the PEGs broadcast on fewer channels. Summary statistics are not available for the Educational Sector. Akaku airs the round the clock feed provided by University of Hawaii and Maui Community College on channels 55 and 56. It should be noted that this account of programming hours, and this comparison with the average of the PEGs, must be taken as provisional, pending a future clarification and regularization of definitions for programming categories used in reporting by the PEGs. The amounts of each type of programming do not necessarily equal total programming.

Akaku

Total Programming

Locally produced Programming

Local original programming Firstrun programming

Repeat programming Programming submitted but

not aired

Average of

Hawaii Public Educational Government Other Total PEGs

20,585 17,841 5,494 43,920 43,607

12,078 NA 3,223 15,301 15,431 1,303 NA 639 1,942 4,184 1,293 NA 651 1,944 5,006

14,494 NA 2,957 17,906 14,698

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DCCA Agreement Compliance Procedures

Procedure 37: Obtain the PEG’s insurance policies currently in force,

a. Determine that the insurance coverage is current and covers the replacement of all faculties and equipment.

b. Document that insurance requirements in the agreements between the PEG and DCCA have been met.

Finding 37: We obtained the insurance files provided by Akaku.

a. We determined that coverage is current and covers the replacement of all faculties and equipment.

b. We documented that insurance requirements in the agreements between the Akaku and DCCA have been met.

Procedure 38: Document efforts underway and the success to date for achieving financial selfsufficiencypartial independence from DCCA and TWEfunds.

Finding 38: As previously indicated Akaku has included “Fund Development” in its current Strategic Plan, as a means to achieve a measure of self-sufficiency. The principal means reported as underway and planned for are: a) diversifying funding through a more commercial approach to production and training activities; b) increasing fund-raising, especially through grants; and c) applying cost-benefit analysis to programming prospects and focusing development efforts on sustainable savings and sustainable revenue generation.

Over the past three fiscal years, approximately $170,000 was raised annually through a contract for service (formerly grants) with the Maui County Office of Council Services. In addition, there are general grants, and income from training and special projects. Management estimates that in the current year (2004-05)about 30% of revenues will come from funding exclusive of franchise fees, and management’s goal is to reach a funding level of about 50% from those additional sources.

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Procedure 39: Through inquiry, document:

a. Any support by the PEG of any outside groups or individuals, including grants, sponsorships, financial or in-kind assistance or support, and web sites.

b. Associations with other non-profit organizations.

Finding 39: We inquired and documented that:

a, Akaku does not provide significant direct or in-kind financial support, grants, sponsorships, or web sites to other groups or individuals. Our examination of reports and records from the past three years was consistent with this finding. Staff informed us, however, that Akaku attempts to encourage and support individuals and non-profits as part of its mission, by providing a significant level of free service, and by discounting the price of productions Akaku does on a contractual basis for non-profits. This finding is also confirmed in material in Akaku’s 2004 Annual Report.

b. In materials made available to us, Akaku lists 290 mostly educational, government and non-profit organizations it has worked with in some manner. In its Annual Report, Akaku documents its efforts to partner with public and private education providers for media education and training and with youth services and mentoring agencies on the island for similar purposes, providing training classes, video summer camps, and other training.

Procedure 40: Obtain and review the documentation regarding the PEG’s compliance with the Americans with Disabilities Act (ADA). Inquire as to accessibilityto the facility and equipment.

Finding 40: Akaku did not have documentation regarding compliance with the ADA. As a renter, Akaku has no ability to enhance the facility for compliance with ADA. Akaku is currently working on long term plan for a new building that would be fully compliant. Akaku does move furnitureand equipment as needed for accessibility purposes.

Procedure 41: Document compliance by the PEG with the agreement made with DCCA regarding the reporting requirements (within 30 days of approval) for amendments to the articles. of incorporation and by-laws during the last three fiscal years. Document any exceptions noted.

Finding 41: Amendments to the articles of incorporation and by-lawsare to be reported within 30 days of approval by the Board of Directors. We read the Board of Directors’ meeting minutes, the articles of incorporation, and the by-laws to determine if the board approved changes during 2001-02, 2002-03, and 2003-04. The Board amended the bylaws three times during the period, and reporting to DCCA exceeded 30 days for each amendment. Amendments

34


to the by-laws on August 22, 2001 were not received by DCCA. Amendments to the by-laws on February 27,2002 were received by DCCA on October 4,2002. Amendments to the by-laws on August 28,2002 were received by DCCA on November 25,2002.

Procedure 42: Document compliance by the PEG with the agreement made with DCCA regarding the reporting requirements (within 30 days) for changes to the roster of the Board of Directors of directors and officers and their terms of office during the last three fiscal years. Document any exceptions noted.

Finding 42: We documented compliance and tested changes to the roster of Board of Directors. We found no exceptions to the 30 day reporting requirement.

Procedure 43: Document compliance by the PEG with the agreement made with DCCA regarding the reporting requirements (within 90 days of the fiscal year end) for annual (unaudited) financial statements for the last three fiscal years. Document any exceptions noted.

Finding 43: We documented compliance with the reporting requirements (within 90 days of the fiscal year end June 30) for annual (unaudited) 2001-02, 2002-03, and 2003-04 financial statements. We found no exceptions.

Procedure 44: Document compliance by the PEG with the agreement made with DCCA regarding the reporting requirements for audited financial statements (within 30 days of approval by the Board of Directors) for the last three fiscal years. Document any exceptions noted.

Finding 44: We documented compliance and found that the audited 2001-02, 2002-03, and 2003-04 financial statements were received within 30 days of approval.

Procedure 45: Document compliance by the PEG with the agreement made with DCCA regarding the reporting requirements for its most recent annual operational plan and budget. Document any exceptions noted.

Finding 45: We found that Akaku did not submit its 2004-05 budget and operating plans to DCCA by the June 1 deadline. The 2004-05 budget was received by DCCA on August 2,2004. The budgets do not include a specifically identified “operating plan”.

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Procedure 46: Document compliance by the PEG with the agreement made with DCCA regarding the reporting requirements for a complete equipment inventory for the most recent fiscal year. Document any exceptions noted.

Finding 46: We documented and tested compliance and found that Akaku did not submit its inventory list to DCCA by the June 1 deadline. The 2003-04 inventory list was received by DCCA on August 2,2004.

Procedure 47: Document compliance by the PEG with the agreement made with DCCA regarding the submission of its most recent annual Activity Report. Document any exceptions noted.

Finding 47: Akaku Activity Reports are currently due 90 days following the end of the fiscal year. We documented and tested compliance and found that Akaku submitted its annual Activity Report for 2003-04 to DCCA by the 90 day deadline.

Procedure 48: Document compliance by the PEG with the agreement made with DCCA regarding the reporting requirements in its most recent annual Activity Report for total hours of Public Access Programming; Governmental Programming; and Educational Programming, in the following categories:

a. Total programming.

b. Locally produced original programming.

c. Repeat programming.

d. Programming submitted but not aired and reasons therefore.

Finding 48: We documented compliance by Akaku with the agreement made with DCCA regarding the reporting requirements for its most recent annual Activity Report (2003-04) for total hours of Public Access Programming; Governmental Programming; and Educational Programming as shown in the following table. Akaku reported zero hours of programming submitted but not aired.

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Educational

Reported

Not Reported

Not Reported

Reported

Public Access

Reported

Reported

Reported

Reported

Programming

Governmental

Reported

Reported

Reported

Reported

Hours of Programming

a. Total Hours

b. Locally Produced Original

c. Repeated

d. Submitted but not aired and reasons not aired

Procedure 49: Document compliance by the PEG with the agreement made with DCCA regarding the requirements for the most recent Annual Activity Report for:

a. Summary of all channel outages from maintenance records including total hours and reasons therefore.

b. Facility Use:

(1) Number of new users.

(2) Number of repeat users.

c. Training:

(1) Number of persons certified to use the access equipment.

(2) Number of persons who failed to be certified or did not complete certification to use the access equipment.

d. Summary of complaints including the nature of the complaints and the action taken.

(1) Length of time to respond to complaint.

(2) Disposition of complaint.

e. Summary of outreach and marketing efforts.

f. Summary of revenues from sources other than TCI and TWE including the amounts, sources, and purpose of funds.

37


Finding 49: We documented compliance by Akaku with the agreement made with DCCA regarding the 2003-04 annual Activity Report requirements for the following.

Akaku did provide statistics on total hours of facility use as well as the total number of users for the Maui and Molokai facilities, but did not break down by new and repeat users.

a. Summary of all channel outages from maintenance records Reported including total hours and reasons.

b. Facility use: Reported (1) Number of new users See above (2) Facility use - number of repeat users See above

c. Training: (I) Number of persons certified to use the access equipment Reported (2) Number of persons who failed to be certified or did not Not Reported complete certification

d. Summary of complaints: (1) Length of time to respond Reported (2) Disposition of complaint Reported

e. Summary of outreach and marketing efforts. Reported

f. Summary of revenues from sources other than TCI and TWE Reported including the amounts, sources, and purpose of finds.

Procedure 50: Document compliance by the PEG with the agreement made with DCCA regarding the submission of any additional information that the Director deems necessary.

Finding 50: The Director requested an “Executive Summary” of programming hours and other operational statistics aspart of the 2003-04 Annual Activity Report to DCCA; this summary was not provided by Akaku as part of the Report, but was provided at a later time. We did not note additional reporting requests from the Director.

Procedure 51: Document compliance by the PEG with the agreement made with DCCA regarding the submission of a Planfor SelfSufficiency.

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Finding 51: We documented that the Akaku's Strategic Plan 2002-2007 includes a self-sufficiency plan (Finding 38). The Strategic Plan 2002-2007 was submitted to DCCA on August 2,2003.

Procedure 52: Through inquiry, document any contracting or delegation of any PEG duties, obligations, or responsibilities to others. Examine contracts and if the PEG has contracted/assigned any of its duties to others.

Finding 52: From our examination of documents and discussions with staff we found no evidence that PEG duties, obligations, or responsibilities are contracted or delegated to others by Akaku.

We were not engaged to, and did not conduct an audit, the objective of which would be the expression of an opinion, on the accounting record. Accordingly, we do not express such an opinion. Had we performed additional procedures, other matters might have come to our attention that would have been reported to you

Merina & Company, LLP West Linn, Oregon February 25,2005

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