Finding 525514 (2024-001)

Significant Deficiency

Requirement

Questioned Costs

Year

2024

Accepted

2025-03-03

Audit: 344581

Organization: State of Hawaii Department of Transportation- Harbors Division (HI)

Auditor: Accuity LLP

AI Summary

Issue: Reporting for a subaward was not submitted on time as required by FFATA.
Trend: Timeliness of federal funding disclosures is critical for compliance.
Follow-up: Ensure all future reports are submitted promptly to meet FFATA requirements.

Finding Text

During our audit, we tested a non-statistical sample of one subaward and found that the reporting required by Section 2, Full Disclosure of Entities Receiving Federal Funding, of the Federal Funding Accountability and Transparency Act (“FFATA”) was not completed timely.

Corrective Action Plan

Require the contractor to develop a checklist and schedule of compliance requirements related to subawards and Harbors Division’s role as the pass-through entity. Checklists will be used during the grant application and awards process to ensure timely submittal of the required Federal Funding Accountability and Transparency Act report. As provided in the Work Order, Harbors Division will work with the contractor to develop processes and establish milestones and schedules to complete the work necessary to meet required report submittal deadlines in accordance with the terms of the grant. For example, the checklist and schedule of compliance requirements shall include dates for subrecipient submittals to Harbors Division and granting agency filing deadlines. Harbors Division will institute a compliance review committee comprised of management for oversight of the federal grant program and to expand the support to ensure compliance.

Other Findings in this Audit

525515 2024-002

Significant Deficiency
1101956 2024-001

Significant Deficiency
1101957 2024-002

Significant Deficiency

Programs in Audit

ALN	Program Name	Expenditures
20.823	Port Infrastructure Development Program	$1.62M