Finding 524484 (2024-004)

Significant Deficiency Repeat Finding
Requirement
A
Questioned Costs
-
Year
2024
Accepted
2025-02-26

AI Summary

  • Answer: Monthly reconciliations for cash, investments, accounts payable, and receivable are not being performed.
  • Trend: This oversight can lead to unrecorded activity and compounding errors over time.
  • List: Management should ensure monthly reconciliations are completed as promised to maintain accurate financial records.

Finding Text

2024 – 4 Reconciliations - During the course of our audit it was noted that cash, investments and accounts payable and account receivable are not being reconciled monthly. Criteria: Management should reconcile all accounts receivable, investments and accounts payable accounts monthly to prevent errors from compounding. Cause: Unknown Effect: Unrecorded activity was noted throughout the year. Recommendation: All cash, investments and accounts payable and receivable should be reconciled monthly Management Response: Management will reconcile all cash, investments 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

  • 524481 2024-001
    Significant Deficiency Repeat
  • 524482 2024-002
    Significant Deficiency Repeat
  • 524483 2024-003
    Significant Deficiency Repeat
  • 1100923 2024-001
    Significant Deficiency Repeat
  • 1100924 2024-002
    Significant Deficiency Repeat
  • 1100925 2024-003
    Significant Deficiency Repeat
  • 1100926 2024-004
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.46M
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $315,276
66.468 Drinking Water State Revolving Fund $40,206
20.205 Highway Planning and Construction $18,144
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $12,867
97.047 Bric: Building Resilient Infrastructure and Communities $3,739
45.310 Grants to States $636