FAC Explorer

Finding 540419 (2024-005)

Significant Deficiency Repeat Finding
Requirement
M
Questioned Costs
-
Year
2024
Accepted
2025-03-28
Audit: 350238
Organization: County of Maui (HI)
Auditor: N&k CPAS INC

AI Summary

  • Core Issue: The County failed to complete the required Subrecipient Monitoring and Risk Assessment Form for all subrecipients, which is essential for compliance and accountability.
  • Impacted Requirements: This finding highlights non-compliance with federal regulations under 2 CFR §200.332 regarding subrecipient monitoring and audit verification.
  • Recommended Follow-Up: The County should adhere to its established policies and procedures for subrecipient monitoring to ensure compliance with federal requirements.

Finding Text

SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS (Continued) Ref. No. 2024-005 Subrecipient Monitoring - Significant Deficiency Federal agency: Department of Treasury Pass-Through Entity: State of Hawaii Program: ALN No. 21.027 COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Repeat Finding? Yes; 2023-005 Criteria: Subrecipient monitoring and management requirements for pass-through entities at 2 CFR §200.332 - Requirements for pass-through entities require that the County: • Evaluate each subrecipient’s fraud risk and risk of noncompliance for purposes of determining the appropriate subrecipient monitoring related to the subaward [2 CFR § 200.332(c)]. • Verify that subrecipients are audited as required by 2 CFR Part 200, Subpart F - Audit Requirements if the entity expended $750,000 or more during the entity’s fiscal year [2 CFR § 200.332(g)]. As part of the County’s policies and procedures to evaluate subrecipient risk and to determine whether or not the subrecipient is subject to an audit as required by 2 CFR Part 200, Subpart F - Audit Requirements, subrecipients are required to complete the “Subrecipient Monitoring and Risk Assessment Form” which is to be submitted along with the subrecipient’s grant application or prior to the execution of the grant agreement, upon award. Condition: During our testing of the subrecipient monitoring compliance requirement, we discovered three (3) out of 3 samples tested where the County did not complete the Subrecipient Monitoring and Risk Assessment Form. Cause: The County did not follow its policies and procedures over subrecipient monitoring throughout the fiscal year. Effect: Completion of the Subrecipient Monitoring and Risk Assessment Form for subrecipients help ensure proper accountability and compliance with program requirements and achievement of performance goals. Questioned Cost: $ -- Recommendation We recommend the County follow its policies and procedures for its subrecipients to ensure proper monitoring activities are performed as required by 2 CFR §200.332 Views of Responsible Officials and Planned Corrective Action The County agrees with the finding and the recommendation. See Part IV Corrective Action Plan.

Categories

Subrecipient Monitoring

Other Findings in this Audit

  • 540415 2024-005
    Significant Deficiency Repeat
  • 540416 2024-005
    Significant Deficiency Repeat
  • 540417 2024-005
    Significant Deficiency Repeat
  • 540418 2024-005
    Significant Deficiency Repeat
  • 540420 2024-005
    Significant Deficiency Repeat
  • 540421 2024-005
    Significant Deficiency Repeat
  • 540422 2024-005
    Significant Deficiency Repeat
  • 1116857 2024-005
    Significant Deficiency Repeat
  • 1116858 2024-005
    Significant Deficiency Repeat
  • 1116859 2024-005
    Significant Deficiency Repeat
  • 1116860 2024-005
    Significant Deficiency Repeat
  • 1116861 2024-005
    Significant Deficiency Repeat
  • 1116862 2024-005
    Significant Deficiency Repeat
  • 1116863 2024-005
    Significant Deficiency Repeat
  • 1116864 2024-005
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $10.00M
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $5.14M
21.026 Homeowner Assistance Fund $4.03M
21.023 Emergency Rental Assistance Program $3.37M
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $2.51M
16.575 Crime Victim Assistance $323,529
14.871 Section 8 Housing Choice Vouchers $296,128
16.813 Nics Act Record Improvement Program $264,750
11.419 Coastal Zone Management Administration Awards $252,390
97.067 Homeland Security Grant Program $180,083
93.052 National Family Caregiver Support, Title Iii, Part E $171,280
93.048 Special Programs for the Aging, Title Iv, and Title Ii, Discretionary Projects $153,711
17.277 Wioa National Dislocated Worker Grants / Wia National Emergency Grants $153,262
97.044 Assistance to Firefighters Grant $145,000
10.559 Summer Food Service Program for Children $108,730
20.600 State and Community Highway Safety $96,766
93.053 Nutrition Services Incentive Program $96,235
17.U01 Workforce Investment Act $93,944
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $93,811
20.507 Federal Transit Formula Grants $93,427
95.001 High Intensity Drug Trafficking Areas Program $84,252
20.509 Formula Grants for Rural Areas and Tribal Transit Program $84,000
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated $56,643
16.738 Edward Byrne Memorial Justice Assistance Grant Program $52,611
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $49,400
16.588 Violence Against Women Formula Grants $47,560
14.267 Continuum of Care Program $45,356
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $30,512
97.042 Emergency Management Performance Grants $28,400
10.028 Wildlife Services $28,300
10.904 Watershed Protection and Flood Prevention $25,329
14.896 Family Self-Sufficiency Program $23,906
93.043 Special Programs for the Aging, Title Iii, Part D, Disease Prevention and Health Promotion Services $20,114
14.239 Home Investment Partnerships Program $19,035
16.742 Paul Coverdell Forensic Sciences Improvement Grant Program $17,941
16.034 Coronavirus Emergency Supplemental Funding Program $15,440
94.002 Americorps Seniors Retired and Senior Volunteer Program (rsvp) 94.002 $15,132
97.039 Hazard Mitigation Grant $13,744
20.616 National Priority Safety Programs $8,045
16.582 Crime Victim Assistance/discretionary Grants $4,801
20.607 Alcohol Open Container Requirements $4,549
14.275 Housing Trust Fund $4,410
93.421 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nation�s Health $4,127
17.258 Wioa Adult Program $537
17.278 Wioa Dislocated Worker Formula Grants $537
20.205 Highway Planning and Construction $305
17.259 Wioa Youth Activities $269
21.019 Coronavirus Relief Fund $-93,925