FAC Explorer

Audit 289361

FY End
2022-06-30
Total Expended
$28.89M
Findings
2
Programs
20
Organization: State of Hawaii Department of the Attorney General (HI)
Year: 2022 Accepted: 2024-02-07
Auditor: Kkdly LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
366522 2022-001 Significant Deficiency - P
942964 2022-001 Significant Deficiency - P

Programs

ALN Program Spent Major Findings
93.563 Child Support Enforcement $12.14M Yes 1
16.575 Crime Victim Assistance $9.97M - 0
16.588 Violence Against Women Formula Grants $1.68M - 0
93.775 State Medicaid Fraud Control Units $1.28M - 0
95.001 High Intensity Drug Trafficking Areas Program $895,228 - 0
16.034 Coronavirus Emergency Supplemental Funding Program $513,657 - 0
16.554 National Criminal History Improvement Program (nchip) $440,319 - 0
16.017 Sexual Assault Services Formula Program $344,711 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $300,791 - 0
16.813 Nics Act Record Improvement Program $281,150 - 0
16.742 Paul Coverdell Forensic Sciences Improvement Grant Program $256,178 - 0
16.543 Missing Children's Assistance $256,042 - 0
16.750 Support for Adam Walsh Act Implementation Grant Program $170,167 - 0
16.609 Project Safe Neighborhoods $101,528 - 0
16.593 Residential Substance Abuse Treatment for State Prisoners $83,995 - 0
16.582 Crime Victim Assistance/discretionary Grants $53,831 - 0
16.550 State Justice Statistics Program for Statistical Analysis Centers $39,113 - 0
16.751 Edward Byrne Memorial Competitive Grant Program $36,029 - 0
16.816 John R. Justice Prosecutors and Defenders Incentive Act $32,977 - 0
97.067 Homeland Security Grant Program $7,978 - 0

Contacts

Name Title Type
RF6JL3ZL9X89 Brenden Kinoshita Auditee
8085861287 Guy Nishihira Auditor
No contacts on file

Notes to SEFA

Title: General Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principle contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Department has not elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance Section 200.414. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the Department of the Attorney General, State of Hawaii (the Department). The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance). Because the schedule presents only a selected portion of the operations of the Department, it is not intended to and does not present the financial position and changes in net assets of the Department.
Title: Summary of Significant Accounting Policies Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principle contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Department has not elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance Section 200.414. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principle contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Title: Indirect Cost Rate Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principle contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Department has not elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance Section 200.414. The Department has not elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance Section 200.414.

Finding Details

Finding 2022-001
SECTION III – FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Significant Deficiency Finding No. 2022-001 U.S. Department of Health and Human Services Child Support Enforcement Title IV-D Federal Assistance Listing Number 93.563 Criteria A non-Federal entity that expends $750,000 or more in Federal awards during the year must have a single audit conducted in accordance with 2 CFR §200.514. Pursuant to 2 CFR §200.512, the audit must be completed and Form SF-SAC: Data Collection Form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors’ report(s), or nine months after year end of the audit period. Condition We noted that the Department has not submitted the single audit reports required by the Uniform Guidance, including the Data Collection Form to the Federal Audit Clearinghouse for the year ended June 30, 2022, within the stipulated nine months after the end of the audit period. Cause The Department did not adhere to established Uniform Guidance terms and conditions regarding the submission dates of the single audit reports and Data Collection Form due to the untimely completion of the previous year’s single audit. Effect The Department is not in compliance with the Uniform Guidance terms and conditions regarding the timely submission of the single audit report and Data Collection Form for the year ended June 30, 2022. Recommendation We recommend that the Department incorporate internal controls to ensure compliance with the Uniform Guidance with respect to the timely submission of single audit reports and the Data Collection Form.
Finding 2022-001
SECTION III – FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Significant Deficiency Finding No. 2022-001 U.S. Department of Health and Human Services Child Support Enforcement Title IV-D Federal Assistance Listing Number 93.563 Criteria A non-Federal entity that expends $750,000 or more in Federal awards during the year must have a single audit conducted in accordance with 2 CFR §200.514. Pursuant to 2 CFR §200.512, the audit must be completed and Form SF-SAC: Data Collection Form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors’ report(s), or nine months after year end of the audit period. Condition We noted that the Department has not submitted the single audit reports required by the Uniform Guidance, including the Data Collection Form to the Federal Audit Clearinghouse for the year ended June 30, 2022, within the stipulated nine months after the end of the audit period. Cause The Department did not adhere to established Uniform Guidance terms and conditions regarding the submission dates of the single audit reports and Data Collection Form due to the untimely completion of the previous year’s single audit. Effect The Department is not in compliance with the Uniform Guidance terms and conditions regarding the timely submission of the single audit report and Data Collection Form for the year ended June 30, 2022. Recommendation We recommend that the Department incorporate internal controls to ensure compliance with the Uniform Guidance with respect to the timely submission of single audit reports and the Data Collection Form.