Finding Text
Name: Community Development Block Grants/State?s Program and Non-Entitlement Grants in Hawaii CFDA #: 14.228 Federal Grantor: U.S. Department of Housing and Urban Development Pass Through Entity: State Department of Housing and Community Development Award No.: Various Year: 2021/2022 Compliance Requirement: Program Income Criteria Reporting of Program Income on the California Department of Housing and Community Development Program Income Report should agree to actual expended by the City during the fiscal year. Condition We noted that although the City reported expending $393,906 in program income during the 2021/2022 fiscal year, actual amounts expended equalled $0. Cause The City reported the amount of program income approved for expenditure instead of the actual amount of program income expended during the 2021/2022 fiscal year. Effect The City reported an incorrect amount of program income expended during the fiscal year on the annual Program Income Report. Questioned Cost No questioned costs were identified as a result of our procedures. Context We reviewed the annual Program Income Report and compared the amount reported as program income expenditures to the amounts recorded in the general ledger. Repeat Finding This is not a repeat finding. Recommendation We recommend that the City only report actual program income expended during the fiscal year instead of amounts authorized to be expended. 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.