Finding 1205431 (2025-003)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2025
Accepted
2026-03-31

AI Summary

  • Core Issue: The Town failed to file the data collection form for the year ending June 30, 2024, by the deadline.
  • Impacted Requirements: This late filing violates Uniform Guidance and OMB requirements, which mandate submission within 30 days post-audit or nine months after the fiscal year end.
  • Recommended Follow-Up: Management should implement measures to ensure timely filing of the data collection form in the future.

Finding Text

2025-003 – Water and Waste Disposal Systems for Rural Communities – AL #10.760, Late Filing of Data Collection Form Condition The Town did not file the data collection form for the year ended June 30, 2024 timely. Criteria Under the requirements in the Uniform Guidance and the Office of Management and Budget (OMB), all entities are required to file the annual data collection form with the Federal Audit Clearinghouse the earlier of either 30 days after the issuance of the entity’s annual audit or nine months after the entity’s fiscal year end (March 31st for the Town). Cause Management did not complete and certify auditee portion of the form before the deadline. The form was not completed until July 3, 2025. Effect The Town’s form was submitted to the Federal Audit Clearinghouse late, delaying completion of all annual audit requirements for the Town. Recommendation Management should take steps to ensure that the form is filed timely.Management’s Response (Unaudited) We agree with the recommendation and have put in steps to ensure this occurs going forward.

Corrective Action Plan

The data collection form for the year ended June 30, 2024, was not filed timely. This late filing was due to the 2024 audit being completed late because of significant staff turnover. To prevent a late filing in the future, management is working to and has filled several vacant positions to help with staff workload.

Categories

No categories assigned yet.

Programs in Audit

ALN Program Name Expenditures
10.760 WATER AND WASTE DISPOSAL SYSTEMS FOR RURAL COMMUNITIES $1.14M
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $788,014
14.228 COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII $356,177
66.468 DRINKING WATER STATE REVOLVING FUND $80,400