Finding Text
Federal Program: Community Development Block Grants/State's Program and Non-Entitlement Grants in Hawaii (14.228). Criteria: According to 2 C.F.R. 200.512(d), the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditors' report, or nine months after the end of the audit period. Condition: The City did no file their data collection form on time. The 2024 data collection form was not filed until February 20, 2026. Cause: The deadline had already passed by the time the records were ready for the auditor. Since audited financial statements are a required part of the submission, it could not be made on time. Effect: The report could not be submitted to the federal government until February 20, 2026, or 273 days after the deadline. Questioned Costs: None. Context: This data collection form must be submitted to the federal government in a timely manner. Repeat Finding: No. Recommendation: The City should ensure that all reports are filed timely. Views of Responsible Officals and Planned Corrective Actions: The City agrees with the recommendation.