Finding Text
Finding Reference 2023-003
Federal Agency U.S. Department of Housing and Urban Development
Pass-Through Agency P.R. Department of Housing
Federal Program Community Development Block Grants/State’s Program and Non-Entitlement Grants in Hawaii
Requirement Equipment and Real Property Management (F)
Type of Finding Significant Deficiency (SD), Instance of Noncompliance (NC)
Statement of Condition Section II – Financial Statements Findings – Finding Reference 2022-002.
Criteria CFR 570.505 Use of Real Property - The standards described in this section apply to real property within the recipient's control which was acquired or improved in whole or in part using CDBG funds in excess of $25,000. These standards shall apply from the date CDBG funds are first spent for the property until five years after closeout of an entitlement recipient's participation in the entitlement CDBG program or, with respect to other recipients, until five years after the closeout of the grant from which the assistance to the property was provided.
Cause of Condition Section II – Financial Statements Findings – Finding Reference 2023-002.
Effect of Condition We could not identify the property acquired with CDBG funds to realize the proper evaluation as required.
Recommendation Section II – Financial Statements Findings – Finding Reference 2023-002.
Questioned Costs None
Prior Year Finding This finding is similar to prior year finding 2021-003 and 2022-003.
Views of Responsible Officials and Planned Corrective Action As expressed in the corrective action related to Finding 2023-002, we are going to identify budgetary resources to engage another staff to work with the capital assets subsidiary ledger completeness.
Implementation Date: During the Fiscal Year 2023-2024
Responsible Person: Mrs. Miraisa David Esparra
Finance Department Director