Finding Text
FEDERAL PROGRAM (ALN – 14.228) COMMUNITY DEVELOPMENT BLOCK GRANT/STATE’S PROGRAM
AND NON-ENTITLEMENT GRANTS IN HAWAII
(ALN – 14.228) COVID19 – COMMUNITY DEVELOPMENT BLOCK GRANT/STATE’S
PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII
U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT
AWARD NUMBERS B-14-DC-7201 ~ B-19-DC-72-0001; B-17-DM-7201; B-18-DP-7201; B-20-DW-72-0001;
B-21-DZ-72-0001; B-22-DC-7201; B-23-DC-7201 (Federal Award Years 2014-2024)
COMPLIANCE REQUIREMENT REPORTING
TYPE OF FINDING NONCOMPLIANCE AND SIGNIFICANT DEFICIENCY
CRITERIA In accordance with 2 CFR Part 170, establishes that recipients (i.e., direct recipients) of
grants or cooperative agreements are required to report first-tier subawards of $30,000 or
more to the Federal Funding Accountability and Transparency Act Subaward Reporting
System (FSRS). The non-Federal entity or Federal agency must report each obligating
action to http://www.fsrs.gov. For subaward information, report no later than the end of the
month following the month in which the obligation was made.
STATEMENT OF CONDITION The audit revealed that the PRDH did not adhere to the FFATA reporting procedures during
the fiscal year. We found that 24% (6 out of 25) required reports were submitted after the
required due date. The summary of our tests results is:
Transactions Tested Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements
25 0 6 0 0
Dollar Amount of Tested Transactions Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements
$732,071,556 $0 $3,387,966 $0 $0
QUESTIONED COSTS Not applicable.
PERSPECTIVE INFORMATION A prior year finding related to this condition include the fact that all reports were submitted
late after year end; this year we noted that 76% of the reports sample were filled on a
timely manner by the program staff.
STATEMENT OF CAUSE The PRDH staff have been implementing corrective actions regarding the compliance with
this requirement related to the Federal Funding Accountability and Transparency Act
(FFATA); however some reports related primarily to contract amendments were not filled
on a timely manner.
POSSIBLE ASSERTED EFFECT The PRDH is in non-compliance with the requirements to report through the Federal
Funding Accountability and Transparency Act Subaward Reporting System (FSRS)
platform. This condition does not allow for the transparency that this report requires.
IDENTIFICATION OF
REPEAT FINDING This is a repeat finding (Finding Reference No. 2023-002).
RECOMMENDATIONS We recommend that the PRDH provide training and technical assistance to the personnel
they designate to monitor all the funds delegation contracts that meet the requirements to
be reported on the FSRS portal, and to be able to keep track of when they had to be
reported, the date in which they submitted the information to the portal, and all the elements
required to be submitted on the platform.