FAC Explorer

Finding 1201300 (2025-008)

Material Weakness Repeat Finding
Requirement
M
Questioned Costs
-
Year
2025
Accepted
2026-03-30
Audit: 395953
Organization: State of Hawaii, Department of Accounting and General Services (HI)
Auditor: ACCUITY LLP

AI Summary

  • Core Issue: The State failed to provide essential award information to subrecipients as required by 2 CFR 200.332.
  • Impacted Requirements: Missing details include unique entity identifiers, award dates, performance periods, budget periods, assistance listing titles, and indirect cost rates.
  • Recommended Follow-Up: Management should enhance internal controls to properly classify subawards and ensure compliance with monitoring requirements.

Finding Text

Questioned Cost $ – Finding No. 2025-008: Subrecipient Monitoring (Material Weakness) State Agency: Office of Planning and Sustainable Development Federal Agency: Department of Commerce AL Number and Title: 11.419 – Coastal Zone Management Administration Awards Award Number and Award Year: NA22NOS4190022 2022 NA22NOS4190065 2022 NA23NOS4190139 2023 NA24NOSX419C0023 2024 Repeat Finding? No Condition During our audit, we tested a non-statistical sample of two subawards and found that the State did not communicate the following award information required under 2 CFR 200.332:  Subrecipient’s unique entity identifier;  Federal Award Date;  Subaward Period of Performance Start and End Date;  Subaward Budget Period Start and End Date;  Assistance Listing title and number; the pass-through entity must identify the dollar amount made available under each Federal award and the Assistance Listing Number at the time of disbursement;  Identification of whether the Federal award is for research and development; and  Indirect cost rate for the Federal award (including if the de minimis rate is used in accordance with 200.414). Criteria 2 CFR Section 200.332(a) requires the State to clearly identify certain information to subrecipients at the time of the subaward, including the information specified above. Effect By not including the required information in the subaward, the State may not be providing the appropriate level of monitoring over its subrecipients. Cause and View of Responsible Officials Program personnel incorrectly classified subawards as vendor contracts. Recommendation We recommend that the management strengthen internal controls over subaward identification and monitoring subrecipients to ensure subrecipient monitoring requirements are met.

Corrective Action Plan

Finding No. 2025-008 ALN No. 11.419 Program Title: Hawaii Coastal Zone Management Program Grant Award No.: NA22NOS4190022 NA23NOS4190139 NA24NOSX419C0023 NA22NOS4190065 Condition Accuity noted that State did not communicate the following award information required under 2 CFR 200.332: • Subrecipient’s unique entity identifier; • Federal Award Date; • Identification of whether the Federal award is for research and development; and • Indirect cost rate for the Federal award (including if the de minimis rate is used in accordance with 200.414). Corrective Action Plan DBEDT OPSD will strengthen internal controls over subaward identification and monitoring subrecipients to ensure that subrecipient monitoring requirements are met. The Program will communicate with the subrecipient to record their UEI. Program will supply the subrecipient with the date of the federal award, the indirect cost rate for the Federal award per CFR 200.414, and information on whether the award is for research and development. The Program will continue to supply subrecipient with Period of Performance Start and End Date, Budget Period Start and End Date, and the Assistance Listing number. Person Responsible Mary Alice Evans, Director of Office of Planning and Sustainable Development Anticipated Date of Completion April 1, 2026

Categories

Subrecipient Monitoring

Other Findings in this Audit

  • 1201297 2025-005
    Material Weakness Repeat
  • 1201298 2025-006
    Material Weakness Repeat
  • 1201299 2025-007
    Material Weakness Repeat
  • 1201301 2025-009
    Material Weakness Repeat
  • 1201302 2025-009
    Material Weakness Repeat
  • 1201303 2025-010
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
97.036 DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $286.63M
12.401 NATIONAL GUARD MILITARY OPERATIONS AND MAINTENANCE (O&M) PROJECTS $28.04M
21.029 CORONAVIRUS CAPITAL PROJECTS FUND $18.97M
17.225 UNEMPLOYMENT INSURANCE $14.94M
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $13.01M
17.277 WIOA NATIONAL DISLOCATED WORKER GRANTS / WIA NATIONAL EMERGENCY GRANTS $12.54M
21.031 STATE SMALL BUSINESS CREDIT INITIATIVE TECHNICAL ASSISTANCE GRANT PROGRAM $11.74M
97.067 HOMELAND SECURITY GRANT PROGRAM $8.04M
10.569 EMERGENCY FOOD ASSISTANCE PROGRAM (FOOD COMMODITIES) $7.04M
12.404 NATIONAL GUARD CHALLENGE PROGRAM $5.88M
15.611 WILDLIFE RESTORATION AND BASIC HUNTER EDUCATION AND SAFETY $5.01M
15.605 SPORT FISH RESTORATION $4.16M
17.259 WIOA YOUTH ACTIVITIES $4.07M
17.258 WIOA ADULT PROGRAM $3.96M
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $3.94M
93.569 COMMUNITY SERVICES BLOCK GRANT $3.40M
12.017 READINESS AND ENVIRONMENTAL PROTECTION INTEGRATION (REPI) PROGRAM $2.82M
11.419 COASTAL ZONE MANAGEMENT ADMINISTRATION AWARDS $2.81M
15.615 COOPERATIVE ENDANGERED SPECIES CONSERVATION FUND $2.54M
15.634 STATE WILDLIFE GRANTS $2.54M
81.041 STATE ENERGY PROGRAM $2.15M
10.678 FOREST STEWARDSHIP PROGRAM $2.09M
17.278 WIOA DISLOCATED WORKER FORMULA GRANTS $2.01M
10.179 MICRO-GRANTS FOR FOOD SECURITY PROGRAM $1.96M
10.664 COOPERATIVE FORESTRY ASSISTANCE $1.94M
17.207 EMPLOYMENT SERVICE/WAGNER-PEYSER FUNDED ACTIVITIES $1.91M
12.300 BASIC AND APPLIED SCIENTIFIC RESEARCH $1.79M
17.503 OCCUPATIONAL SAFETY AND HEALTH STATE PROGRAM $1.73M
12.617 ECONOMIC ADJUSTMENT ASSISTANCE FOR STATE GOVERNMENTS $1.52M
20.219 RECREATIONAL TRAILS PROGRAM $1.38M
15.614 COASTAL WETLANDS PLANNING, PROTECTION AND RESTORATION $1.35M
11.469 CONGRESSIONALLY IDENTIFIED AWARDS AND PROJECTS $1.32M
17.235 SENIOR COMMUNITY SERVICE EMPLOYMENT PROGRAM $1.30M
11.473 OFFICE FOR COASTAL MANAGEMENT $1.21M
15.657 ENDANGERED SPECIES RECOVERY IMPLEMENTATION $1.17M
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $1.10M
66.046 CLIMATE POLLUTION REDUCTION GRANTS $1.10M
10.565 COMMODITY SUPPLEMENTAL FOOD PROGRAM $1.09M
45.025 PROMOTION OF THE ARTS PARTNERSHIP AGREEMENTS $1.05M
39.003 DONATION OF FEDERAL SURPLUS PERSONAL PROPERTY $1.04M
64.203 VETERANS CEMETERY GRANTS PROGRAM $1.04M
11.482 CORAL REEF CONSERVATION PROGRAM $1.03M
10.912 ENVIRONMENTAL QUALITY INCENTIVES PROGRAM $1.03M
97.012 BOATING SAFETY FINANCIAL ASSISTANCE $1.02M
16.753 CONGRESSIONALLY RECOMMENDED AWARDS $1.00M
81.042 WEATHERIZATION ASSISTANCE FOR LOW-INCOME PERSONS $915,296
15.904 HISTORIC PRESERVATION FUND GRANTS-IN-AID $855,673
17.801 JOBS FOR VETERANS STATE GRANTS $845,612
15.669 COOPERATIVE LANDSCAPE CONSERVATION $812,135
10.698 STATE & PRIVATE FORESTRY COOPERATIVE FIRE ASSISTANCE $810,827
11.611 MANUFACTURING EXTENSION PARTNERSHIP $772,526
10.568 EMERGENCY FOOD ASSISTANCE PROGRAM (ADMINISTRATIVE COSTS) $764,362
17.002 LABOR FORCE STATISTICS $699,002
59.061 STATE TRADE EXPANSION $688,604
16.606 STATE CRIMINAL ALIEN ASSISTANCE PROGRAM $675,303
10.680 FOREST HEALTH PROTECTION $651,424
10.170 SPECIALTY CROP BLOCK GRANT PROGRAM - FARM BILL $610,605
11.035 BROADBAND EQUITY, ACCESS, AND DEPLOYMENT PROGRAM $605,309
90.401 HELP AMERICA VOTE ACT REQUIREMENTS PAYMENTS $557,648
93.568 LOW-INCOME HOME ENERGY ASSISTANCE $556,741
12.114 COLLABORATIVE RESEARCH AND DEVELOPMENT $556,697
11.437 PACIFIC FISHERIES DATA PROGRAM $503,928
17.504 CONSULTATION AGREEMENTS $488,092
11.472 UNALLIED SCIENCE PROGRAM $471,632
15.929 SAVE AMERICA'S TREASURES $466,536
10.025 PLANT AND ANIMAL DISEASE, PEST CONTROL, AND ANIMAL CARE $466,120
15.875 ECONOMIC, SOCIAL, AND POLITICAL DEVELOPMENT OF THE TERRITORIES $465,599
66.039 DIESEL EMISSION REDUCTION ACT (DERA) NATIONAL GRANTS $463,417
10.576 SENIOR FARMERS MARKET NUTRITION PROGRAM $441,688
15.660 CANDIDATE SPECIES CONSERVATION $402,704
97.008 NON-PROFIT SECURITY PROGRAM $398,620
97.056 PORT SECURITY GRANT PROGRAM $385,462
12.020 STARBASE PROGRAM $370,205
10.675 URBAN AND COMMUNITY FORESTRY PROGRAM $358,611
59.079 CYBERSECURITY FOR SMALL BUSINESS PILOT PROGRAM $356,264
93.136 INJURY PREVENTION AND CONTROL RESEARCH AND STATE AND COMMUNITY BASED PROGRAMS $346,010
97.045 COOPERATING TECHNICAL PARTNERS $345,151
66.605 PERFORMANCE PARTNERSHIP GRANTS $344,987
97.111 REGIONAL CATASTROPHIC PREPAREDNESS GRANT PROGRAM (RCPGP) $312,312
11.463 HABITAT CONSERVATION $295,778
90.404 HAVA ELECTION SECURITY GRANTS $287,247
17.285 REGISTERED APPRENTICESHIP $271,727
10.720 INFRASTRUCTURE INVESTMENT AND JOBS ACT COMMUNITY WILDFIRE DEFENSE GRANTS $268,000
15.507 WATERSMART (SUSTAIN AND MANAGE AMERICA’S RESOURCES FOR TOMORROW) $266,034
10.561 STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $264,396
21.023 EMERGENCY RENTAL ASSISTANCE PROGRAM $244,432
93.566 REFUGEE AND ENTRANT ASSISTANCE STATE/REPLACEMENT DESIGNEE ADMINISTERED PROGRAMS $234,907
12.600 COMMUNITY INVESTMENT $222,300
15.069 ZOONOTIC DISEASE INITIATIVE $218,906
10.934 FERAL SWINE ERADICATION AND CONTROL PILOT PROGRAM $209,822
11.429 MARINE SANCTUARY PROGRAM $207,541
15.916 OUTDOOR RECREATION ACQUISITION, DEVELOPMENT AND PLANNING $204,969
97.047 BRIC: BUILDING RESILIENT INFRASTRUCTURE AND COMMUNITIES $197,237
10.187 THE EMERGENCY FOOD ASSISTANCE PROGRAM (TEFAP) COMMODITY CREDIT CORPORATION ELIGIBLE RECIPIENT FUNDS $196,203
93.103 FOOD AND DRUG ADMINISTRATION RESEARCH $176,422
97.052 EMERGENCY OPERATIONS CENTER $174,862
16.576 CRIME VICTIM COMPENSATION $164,619
10.553 SCHOOL BREAKFAST PROGRAM $163,152
16.593 RESIDENTIAL SUBSTANCE ABUSE TREATMENT FOR STATE PRISONERS $159,635
11.407 INTERJURISDICTIONAL FISHERIES ACT OF 1986 $157,748
17.271 WORK OPPORTUNITY TAX CREDIT PROGRAM (WOTC) $149,857
20.205 HIGHWAY PLANNING AND CONSTRUCTION $147,379
16.575 CRIME VICTIM ASSISTANCE $146,090
66.461 REGIONAL WETLAND PROGRAM DEVELOPMENT GRANTS $144,230
81.128 ENERGY EFFICIENCY AND CONSERVATION BLOCK GRANT PROGRAM (EECBG) $144,196
15.554 COOPERATIVE WATERSHED MANAGEMENT $142,919
30.002 EMPLOYMENT DISCRIMINATION_STATE AND LOCAL FAIR EMPLOYMENT PRACTICES AGENCY CONTRACTS $141,967
81.254 GRID INFRASTRUCTURE DEPLOYMENT AND RESILIENCE $137,752
97.132 FINANCIAL ASSISTANCE FOR TARGETED VIOLENCE AND TERRORISM PREVENTION $134,420
81.087 RENEWABLE ENERGY RESEARCH AND DEVELOPMENT $128,899
10.730 COMMUNITY PROJECT FUNDS - CONGRESSIONALLY DIRECTED SPENDING $124,064
11.454 UNALLIED MANAGEMENT PROJECTS $110,924
15.663 NFWF-USFWS CONSERVATION PARTNERSHIP $107,906
14.401 FAIR HOUSING ASSISTANCE PROGRAM $100,847
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $98,703
97.137 STATE AND LOCAL CYBERSECURITY GRANT PROGRAM TRIBAL CYBERSECURITY GRANT PROGRAM $95,774
11.307 ECONOMIC ADJUSTMENT ASSISTANCE $95,360
15.608 FISH AND AQUATIC CONSERVATION - AQUATIC INVASIVE SPECIES $94,665
15.630 COASTAL $91,093
10.734 INFLATION REDUCTION ACT - FOREST LEGACY PROGRAM $87,887
11.467 METEOROLOGIC AND HYDROLOGIC MODERNIZATION DEVELOPMENT $86,198
66.460 NONPOINT SOURCE IMPLEMENTATION GRANTS $85,318
10.676 FOREST LEGACY PROGRAM $82,618
32.011 AFFORDABLE CONNECTIVITY OUTREACH GRANT PROGRAM $81,909
17.273 TEMPORARY LABOR CERTIFICATION FOR FOREIGN WORKERS $73,093
17.289 COMMUNITY PROJECT FUNDING/CONGRESSIONALLY DIRECTED SPENDING $72,705
17.245 TRADE ADJUSTMENT ASSISTANCE $58,274
17.005 COMPENSATION AND WORKING CONDITIONS $54,044
81.253 MANUFACTURING AND ENERGY SUPPLY CHAIN DEMONSTRATIONS AND COMMERCIAL APPLICATIONS $52,000
93.423 1332 STATE INNOVATION WAIVERS $51,692
66.468 DRINKING WATER STATE REVOLVING FUND $49,944
45.308 NATIVE AMERICAN/NATIVE HAWAIIAN MUSEUM SERVICES PROGRAM $45,229
94.013 AMERICORPS VOLUNTEERS IN SERVICE TO AMERICA 94.013 $41,845
10.674 WOOD UTILIZATION ASSISTANCE $33,377
12.400 MILITARY CONSTRUCTION, NATIONAL GUARD $26,304
21.026 HOMEOWNER ASSISTANCE FUND $25,000
15.944 NATURAL RESOURCE STEWARDSHIP $21,388
93.323 EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) $19,062
17.270 REENTRY EMPLOYMENT OPPORTUNITIES $17,880
10.697 STATE & PRIVATE FORESTRY HAZARDOUS FUEL REDUCTION PROGRAM $15,893
10.727 INFLATION REDUCTION ACT URBAN & COMMUNITY FORESTRY PROGRAM $15,813
10.194 COMMODITY CREDIT CORPORATION (CCC) FUNDING TO ALLEVIATE EMERGENCY SUPPLY CHAIN DISRUPTION IN THE COMMODITY SUPPLEMENTAL FOOD PROGRAM (CSFP) $15,722
20.608 MINIMUM PENALTIES FOR REPEAT OFFENDERS FOR DRIVING WHILE INTOXICATED $13,647
10.162 INSPECTION GRADING AND STANDARDIZATION $13,321
10.731 INFLATION REDUCTION ACT LANDSCAPE SCALE RESTORATION $11,568
21.016 EQUITABLE SHARING $10,364
15.623 NORTH AMERICAN WETLANDS CONSERVATION FUND $10,272
97.041 NATIONAL DAM SAFETY PROGRAM $9,810
10.163 MARKET PROTECTION AND PROMOTION $9,200
20.607 ALCOHOL OPEN CONTAINER REQUIREMENTS $7,888
11.U01 2024 Joint Enforcement Agreement $2,865
20.616 NATIONAL PRIORITY SAFETY PROGRAMS $2,189
97.082 EARTHQUAKE STATE ASSISTANCE $1,536
11.032 STATE DIGITAL EQUITY PLANNING AND CAPACITY GRANT $594
16.U02 Domestic Cannabis Eradication $200