Finding 1180721 (2025-001)

Name: Community Development Block Grant/State's Program and Non-Entitlement Grants in Hawaii CFDA #: 14.228 Federal Grantor: U.S. Department of Housing and Urban Development Pass-Through: State Department of Housing and Community Development Award No.: Various Year: 2024/2025 Compliance Requirement: Special Tests and Provisions; Criteria: The City is required to monitor loan recipients annually for compliance requirements. Condition: The City did not perform the required monitoring. Cause: There was not adequate monitoring of CDBG filing requirements related to the CDBG Annual Compliance Report. Effect: The City was not incompliance with the CDBG loan requirements. Questioned Costs: No questioned costs were identified as a result of our procedures. Context: The CDBG loan monitoring report was unavailable. Repeat Finding: This is not a repeating finding. Recommendation: We recommend that the City develop procedures to ensure that the CDBG loan monitoring reports be completed. Views of Responsible Officials and Planned Corrective Action: Refer to separate Management's Corrective Action Plan for views of responsible officials and management's responses.