FAC Explorer

Audit 316184

FY End
2023-10-31
Total Expended
$902,401
Findings
2
Programs
1
Organization: Hawaii Council for the Humanities (HI)
Year: 2023 Accepted: 2024-07-29
Auditor: Kmh LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
479603 2023-001 Significant Deficiency - I
1056045 2023-001 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
45.129 Promotion of the Humanities_federal/state Partnership $902,401 Yes 1

Contacts

Name Title Type
NEW3AGCDUNG7 Aiko Yamashiro Auditee
8087325402 Robin Freitas Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles 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 Council has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of the Hawaii Council for the Humanities (the Council) under programs of the federal government for the fiscal year ended October 31, 2023. The information in this 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 of Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Council, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Council.
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 principles 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 Council has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles 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 principles 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 Council has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The Council has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2023-001
Finding No.: 2023-001 Procurement Federal Agency: National Endowment for the Humanities Federal Assistance Listing No.: 45.129 Program: Promotion of the Humanities-Federal State Partnership Requirement: Procurement, Suspension and Debarment Type of Finding: Significant Deficiency Federal award no. and year: SO-283113-22 Criteria: 2 CFR 200.319 requires all procurement transactions to be conducted in a manner providing full and open competition. The Council’s purchasing and procurement policy requires the Council to obtain and evaluate competitive bids to determine the vendor with the optimal qualities including price, availability, and quality, among other factors; and the documentation of this process. Condition: The Council did not maintain documentation within 1 procurement file to demonstrate that the procurement was conducted in a manner providing full and open competition. Context: We selected a non-statistical sample of 2 procurement transactions out of a population of 6 procurement transactions, and noted that the procurement file for 1 of our selections included documentation of the significant history of the procurement transaction, however was missing specific documentation to evidence that the procurement was conducted in a manner providing full and open competition. Cause: The Council has adopted a purchasing and procurement policy which requires documentation of each procurement transaction to support that it was conducted in a manner providing full and open competition, however the Council was not diligent in following this policy. Effect: Failure to properly adhere to the purchasing and procurement policy resulted in a lack of evidence to support that a procurement transaction was conducted in a manner providing full and open competition. Questioned costs: None Identification of a repeat finding: N/A Recommendations: The Council should diligently follow its existing policy. Views of Responsible Official(s) and Planned Corrective Action: Management concurs with the finding. See Corrective Action Plan.
Finding 2023-001
Finding No.: 2023-001 Procurement Federal Agency: National Endowment for the Humanities Federal Assistance Listing No.: 45.129 Program: Promotion of the Humanities-Federal State Partnership Requirement: Procurement, Suspension and Debarment Type of Finding: Significant Deficiency Federal award no. and year: SO-283113-22 Criteria: 2 CFR 200.319 requires all procurement transactions to be conducted in a manner providing full and open competition. The Council’s purchasing and procurement policy requires the Council to obtain and evaluate competitive bids to determine the vendor with the optimal qualities including price, availability, and quality, among other factors; and the documentation of this process. Condition: The Council did not maintain documentation within 1 procurement file to demonstrate that the procurement was conducted in a manner providing full and open competition. Context: We selected a non-statistical sample of 2 procurement transactions out of a population of 6 procurement transactions, and noted that the procurement file for 1 of our selections included documentation of the significant history of the procurement transaction, however was missing specific documentation to evidence that the procurement was conducted in a manner providing full and open competition. Cause: The Council has adopted a purchasing and procurement policy which requires documentation of each procurement transaction to support that it was conducted in a manner providing full and open competition, however the Council was not diligent in following this policy. Effect: Failure to properly adhere to the purchasing and procurement policy resulted in a lack of evidence to support that a procurement transaction was conducted in a manner providing full and open competition. Questioned costs: None Identification of a repeat finding: N/A Recommendations: The Council should diligently follow its existing policy. Views of Responsible Official(s) and Planned Corrective Action: Management concurs with the finding. See Corrective Action Plan.