Finding 1214392 (2025-004)

Material Weakness Repeat Finding
Requirement
A
Questioned Costs
-
Year
2025
Accepted
2026-05-11

AI Summary

  • Answer: Monthly reconciliations for debt, fixed assets, and accounts payable are not being performed.
  • Trend: This lack of reconciliation can lead to unrecorded activity and potential errors over time.
  • List: Management should implement monthly reconciliations for all relevant accounts to ensure accuracy.

Finding Text

During the course of our audit it was noted that debt, fixed assets and accounts payable are not being reconciled monthly. Criteria: Management should reconcile all debt, fixed assets and accounts payable accounts monthly to prevent errors from compounding. Cause: Unknown Effect: Unrecorded activity was noted throughout the year. Recommendation: All debt, fixed assets and accounts payable should be reconciled monthly Management Response: Management will reconcile all debt, fixed assets and accounts payable accounts monthly.

Corrective Action Plan

Recommendation: All debt, fixed assets and accounts payable should be reconciled monthly

Categories

No categories assigned yet.

Other Findings in this Audit

  • 1214381 2025-001
    Material Weakness Repeat
  • 1214382 2025-002
    Material Weakness Repeat
  • 1214383 2025-003
    Material Weakness Repeat
  • 1214384 2025-004
    Material Weakness Repeat
  • 1214385 2025-001
    Material Weakness Repeat
  • 1214386 2025-002
    Material Weakness Repeat
  • 1214387 2025-003
    Material Weakness Repeat
  • 1214388 2025-004
    Material Weakness Repeat
  • 1214389 2025-001
    Material Weakness Repeat
  • 1214390 2025-002
    Material Weakness Repeat
  • 1214391 2025-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $801,558
20.205 HIGHWAY PLANNING AND CONSTRUCTION $174,202
14.228 COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII $134,724
97.036 DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $55,439
97.044 ASSISTANCE TO FIREFIGHTERS GRANT $31,398
45.310 GRANTS TO STATES $684
97.047 BRIC: Building Resilient Infrastructure and Communities $450