FAC Explorer

Audit 23789

FY End
2022-06-30
Total Expended
$2.48M
Findings
2
Programs
17
Organization: Bishop Museum (HI)
Year: 2022 Accepted: 2023-03-30
Auditor: Cw Associates CPAS

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
25412 2022-001 Material Weakness - P
601854 2022-001 Material Weakness - P

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $626,000 Yes 1
59.075 Shuttered Venue Operators Grant Program $322,977 - 0
84.362 Native Hawaiian Education $211,062 - 0
11.478 Center for Sponsored Coastal Ocean Research_coastal Ocean Program $204,593 - 0
45.169 Promotion of the Humanities_office of Digital Humanities $204,134 - 0
45.308 Native American/native Hawaiian Museum Services Program $84,434 - 0
45.024 Promotion of the Arts_grants to Organizations and Individuals $60,714 - 0
11.482 Coral Reef Conservation Program $55,288 - 0
47.075 Social, Behavioral, and Economic Sciences $36,715 - 0
45.301 Museums for America $31,545 - 0
15.660 Endangered Species - Candidate Conservation Action Funds $23,496 - 0
12.300 Basic and Applied Scientific Research $10,786 - 0
15.634 State Wildlife Grants $7,288 - 0
45.129 Promotion of the Humanities_federal/state Partnership $3,165 - 0
11.429 Marine Sanctuary Program $2,723 - 0
12.632 Legacy Resource Management Program $1,760 - 0
47.074 Biological Sciences $1,096 - 0

Contacts

Name Title Type
NNLGUK4QJ2Y3 Bernajet Salvanera Auditee
8088478274 Terri Fujii Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The expenditures are recognized following the cost principles contained in the Uniform Guidance, asapplicable, wherein certain types of expenditures are not allowed or are limited as to reimbursement. Inaddition, agency or pass-through numbers are represented where available. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-001
Criteria ? 2 CFR 200.302(b)(1) of the Uniform Guidance states that a nonfederal entity must identify in its accounts all federal awards received and expended, as well as the federal programs under which they were received, and those amounts must be accurately and completely reported on the SEFA. Condition ? During the audit, for the year ended June 30, 2022, expenditures of federal awards for certain programs were not included in the SEFA provided by the Museum. The SEFA was subsequently corrected and one of the federal programs was identified to be a major federal award program. Cause ? The funds received and the federal expenditures for the programs were not recorded in the Museum?s general ledger in the same manner as the other federal programs, and therefore, the funds expended were not identified and reported on the SEFA. Effect or Potential Effect ? A federal program that should have been identified as a major program would not have been included on the SEFA and not subjected to the required audit procedures. Recommendation ? All expenditures of federal awards should be recorded in the general ledger in a consistent manner such that the expenditures can be readily identified in preparing the SEFA. Responsible Official?s Response and Corrective Action Planned ? Refer to the Corrective Action Plan.
Finding 2022-001
Criteria ? 2 CFR 200.302(b)(1) of the Uniform Guidance states that a nonfederal entity must identify in its accounts all federal awards received and expended, as well as the federal programs under which they were received, and those amounts must be accurately and completely reported on the SEFA. Condition ? During the audit, for the year ended June 30, 2022, expenditures of federal awards for certain programs were not included in the SEFA provided by the Museum. The SEFA was subsequently corrected and one of the federal programs was identified to be a major federal award program. Cause ? The funds received and the federal expenditures for the programs were not recorded in the Museum?s general ledger in the same manner as the other federal programs, and therefore, the funds expended were not identified and reported on the SEFA. Effect or Potential Effect ? A federal program that should have been identified as a major program would not have been included on the SEFA and not subjected to the required audit procedures. Recommendation ? All expenditures of federal awards should be recorded in the general ledger in a consistent manner such that the expenditures can be readily identified in preparing the SEFA. Responsible Official?s Response and Corrective Action Planned ? Refer to the Corrective Action Plan.