Finding 1148072 (2024-001)

Material Weakness Repeat Finding
Requirement
B
Questioned Costs
-
Year
2024
Accepted
2025-07-18

AI Summary

  • Core Issue: The County lacks sufficient detailed documentation from Motorola Solutions for the AWIN Radio Towers project, leading to a material weakness.
  • Impacted Requirements: Invoicing must include detailed breakdowns of work performed and costs, as specified in contracts, to ensure compliance and transparency.
  • Recommended Follow-Up: The County should enforce detailed invoicing requirements with all vendors and continue efforts to obtain necessary documentation from Motorola Solutions.

Finding Text

This finding was a material weakness that the County did not receive sufficient detailed documentation from Motorola Solutions for the AWIN Radio Towers CSLFRF Project for the County. In terms of invoicing, Motorola has only sent a single page invoice summarizing the work performed as of 7/13/2023 for the CSLFRF Project. The County has requested additional detailed documentation multiple times to be provided by Motorola Solutions with the most recent meeting taking place on 1/23/2025. The auditor recommended that the County should require detailed documentation of invoicing with all vendors at the start of all projects be specified out in the initial contract. If the vendors do not adhere to this detailed invoicing then payment may be withheld and/or the invoice may be rejected. We further recommend that the County continue to work with Motorola Solutions to obtain detailed invoicing for the AWIN Radio Towers project. Management of the County is committed to taking steps to communicate with vendors concerning invoicing requirements to be included in initial contracts for CSLFRF projects. The County entered into a signed amendment by both parties as of 6/10/2024 to the original contract that for all future invoices provide a detailed explanation of sales tax amount to be reimbursed to the County and other ancillary costs above $50,000 concerning the AWIN Radio Towers Project. In addition future invoices must contain detailed information specifying exactly the work which was performed. Management has further committed and is making attempts to obtain sufficient detailed documentation from Motorola Solutions on the AWIN Radio Towers Project. The County has continued to request additional detailed documentation multiple times to be provided by Motorola Solutions with the most recent meeting taking place on 1/23/2025. A refund of sales taxes was issued to the County in October 2024 amounting to $340,693.48 relating to this project and Motorola. A letter from the Rose Law Firm was sent on 6/24/2025 to Motorola formally requesting documentation of detailed invoices for work Motorola performed. As of the date of the audit report, detailed invoicing still has not been received from Motorola.

Categories

Material Weakness

Other Findings in this Audit

  • 571630 2024-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $2.20M
97.067 Homeland Security Grant Program $555,715
16.585 Treatment Court Discretionary Grant Program $283,426
15.226 Payments in Lieu of Taxes $170,898
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $111,279
16.001 Law Enforcement Assistance Narcotics and Dangerous Drugs Laboratory Analysis $72,880
97.042 Emergency Management Performance Grants $44,053
10.665 Schools and Roads - Grants to States $35,444
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $18,962
10.923 Emergency Watershed Protection Program $3,204