FAC Explorer

Finding 540406 (2024-003)

Significant Deficiency Repeat Finding
Requirement
N
Questioned Costs
-
Year
2024
Accepted
2025-03-28
Audit: 350226
Organization: Department of Human Services (HI)
Auditor: Accuity LLP

AI Summary

  • Core Issue: Supervisor reviews of key forms were not properly conducted at two processing centers, leading to a significant deficiency.
  • Impacted Requirements: Compliance with 7 CFR 274.8(b)(3) regarding the control of blank EBT cards was not met, increasing non-compliance risk.
  • Recommended Follow-Up: Ensure program staff understand grant requirements and regularly review policies with supervisors to improve adherence.

Finding Text

Finding No. 2024 003: Special Tests and Provisions (Significant Deficiency) Questioned cost: $ - Federal Agency: U.S. Department of Agriculture AL Number and Title: 10.551, 10.561 and COVID 19 – 10.561 – Supplemental Nutrition and Assistance (“SNAP”) Cluster Award Number and Award Year: 7HI400HI4 2022 – 2024 7HI430HI4 2022 – 2024 7HI430HI5 2021 – 2024 7HIHI7F1003 2022 – 2023 Repeat Finding? Yes Condition During our audit, we selected a non statistical sample of four processing centers out of the Department’s 20 processing centers and noted that supervisor reviews over DHS Form 1494, Form 1495, and/or DHS Form 1050 were not properly performed at two processing centers. A similar finding was reported in the prior year as Finding No. 2023 003. Criteria Pursuant to 7 CFR 274.8(b)(3), the Department is required to ensure there are storage and control measures to control blank unissued electronic benefit transfer (“EBT”) cards. To address this requirement, the Department has adopted a policy that requires (1) monthly or quarterly review of the Department Form 1494, Bulk Inventory Control Log; (2) daily or weekly review of the Department Form 1495, Hawaii EBT Card Daily Control Log; and (3) monthly review of the Department Form 1050, EBT Card Destruction Control Log. Effect Documentation of supervisor approval of the review over the Department Form 1494, Form 1495, and/or DHS Form 1050 was not properly performed at two processing centers, increasing the risk of non compliance with the requirement. Cause and View of Responsible Officials Although the Department has policies and procedures in place regarding reviews, the personnel changes in the past years resulted in inconsistent application and documentation of supervisor reviews. Recommendation We recommend that program management ensure that program personnel are familiar with all grant requirements, including compliance with 2 CFR Part 200. Additionally, we recommend that the Department periodically reviews the policies and procedures with the supervisors.

Categories

Special Tests & Provisions Significant Deficiency Equipment & Real Property Management

Other Findings in this Audit

  • 540389 2024-008
    Material Weakness Repeat
  • 540390 2024-008
    Material Weakness Repeat
  • 540391 2024-006
    Material Weakness Repeat
  • 540392 2024-006
    Material Weakness Repeat
  • 540393 2024-007
    Material Weakness Repeat
  • 540394 2024-007
    Material Weakness Repeat
  • 540395 2024-010
    Material Weakness Repeat
  • 540396 2024-011
    Significant Deficiency Repeat
  • 540397 2024-012
    Significant Deficiency Repeat
  • 540398 2024-013
    Significant Deficiency Repeat
  • 540399 2024-013
    Significant Deficiency Repeat
  • 540400 2024-013
    Significant Deficiency Repeat
  • 540401 2024-014
    Significant Deficiency
  • 540402 2024-014
    Significant Deficiency
  • 540403 2024-014
    Significant Deficiency
  • 540404 2024-003
    Significant Deficiency Repeat
  • 540405 2024-003
    Significant Deficiency Repeat
  • 540407 2024-004
    Material Weakness Repeat
  • 540408 2024-004
    Material Weakness Repeat
  • 540409 2024-004
    Material Weakness Repeat
  • 540410 2024-005
    Material Weakness Repeat
  • 540411 2024-005
    Material Weakness Repeat
  • 540412 2024-005
    Material Weakness Repeat
  • 540413 2024-009
    Significant Deficiency
  • 1116831 2024-008
    Material Weakness Repeat
  • 1116832 2024-008
    Material Weakness Repeat
  • 1116833 2024-006
    Material Weakness Repeat
  • 1116834 2024-006
    Material Weakness Repeat
  • 1116835 2024-007
    Material Weakness Repeat
  • 1116836 2024-007
    Material Weakness Repeat
  • 1116837 2024-010
    Material Weakness Repeat
  • 1116838 2024-011
    Significant Deficiency Repeat
  • 1116839 2024-012
    Significant Deficiency Repeat
  • 1116840 2024-013
    Significant Deficiency Repeat
  • 1116841 2024-013
    Significant Deficiency Repeat
  • 1116842 2024-013
    Significant Deficiency Repeat
  • 1116843 2024-014
    Significant Deficiency
  • 1116844 2024-014
    Significant Deficiency
  • 1116845 2024-014
    Significant Deficiency
  • 1116846 2024-003
    Significant Deficiency Repeat
  • 1116847 2024-003
    Significant Deficiency Repeat
  • 1116848 2024-003
    Significant Deficiency Repeat
  • 1116849 2024-004
    Material Weakness Repeat
  • 1116850 2024-004
    Material Weakness Repeat
  • 1116851 2024-004
    Material Weakness Repeat
  • 1116852 2024-005
    Material Weakness Repeat
  • 1116853 2024-005
    Material Weakness Repeat
  • 1116854 2024-005
    Material Weakness Repeat
  • 1116855 2024-009
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.778 Medical Assistance Program $2.37B
10.551 Supplemental Nutrition Assistance Program $745.53M
93.558 Temporary Assistance for Needy Families $82.28M
93.767 Children's Health Insurance Program $54.79M
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $29.27M
93.575 Child Care and Development Block Grant $26.75M
21.027 Coronavirus State and Local Fiscal Recovery Funds $24.92M
93.658 Foster Care Title IV-E $15.63M
93.667 Social Services Block Grant $14.83M
93.659 Adoption Assistance $14.65M
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $13.95M
10.542 Pandemic Ebt Food Benefits $13.09M
84.126 Rehabilitation Services Vocational Rehabilitation Grants to States $12.15M
93.568 Low-Income Home Energy Assistance $10.74M
96.001 Social Security Disability Insurance $7.11M
93.090 Guardianship Assistance $4.11M
10.649 Pandemic Ebt Administrative Costs $2.12M
93.556 Marylee Allen Promoting Safe and Stable Families Program $1.14M
93.777 State Survey and Certification of Health Care Providers and Suppliers (title Xviii) Medicare $1.10M
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $734,258
93.464 Acl Assistive Technology $485,000
93.497 Family Violence Prevention and Services/ Sexual Assault/rape Crisis Services and Supports $384,682
93.369 Acl Independent Living State Grants $377,457
97.088 Disaster Assistance Projects $369,040
94.011 Americorps Seniors Foster Grandparent Program (fgp) 94.011 $364,552
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $361,517
93.747 Elder Abuse Prevention Interventions Program $312,366
14.241 Housing Opportunities for Persons with Aids $298,340
93.669 Child Abuse and Neglect State Grants $282,703
93.645 Stephanie Tubbs Jones Child Welfare Services Program $276,140
14.231 Emergency Solutions Grant Program $242,657
94.016 Americorps Seniors Senior Companion Program (scp) 94.016 $235,809
93.603 Adoption and Legal Guardianship Incentive Payments Program $206,000
16.540 Juvenile Justice and Delinquency Prevention $155,408
93.599 Chafee Education and Training Vouchers Program (etv) $104,083
84.177 Rehabilitation Services Independent Living Services for Older Individuals Who Are Blind $97,509
93.643 Children's Justice Grants to States $91,803
84.187 Supported Employment Services for Individuals with the Most Significant Disabilities $80,551
93.566 Refugee and Entrant Assistance State/replacement Designee Administered Programs $37,222
10.537 Supplemental Nutrition Assistance Program (snap) Employment and Training (e&t) Data and Technical Assistance Grants $3,629