FAC Explorer

Finding 597786 (2022-002)

Significant Deficiency Repeat Finding
Requirement
M
Questioned Costs
-
Year
2022
Accepted
2023-03-29
Audit: 17972
Organization: City and County of Honolulu (HI)
Auditor: Accuity LLP

AI Summary

  • Core Issue: One subrecipient's financial review was not done on time, violating 2 CFR 92.504(d).
  • Impacted Requirements: Annual financial reviews for rental projects with 10 or more units were not completed as required.
  • Recommended Follow-Up: Management should establish policies to ensure timely completion of monitoring procedures.

Finding Text

Condition During our audit, we examined six haphazardly selected subrecipient monitoring reports and identified one subrecipient for which the financial review portion of their subrecipient monitoring was not performed timely. Criteria 2 CFR 92.504(d) requires a financial review to be performed at least annually for rental projects with 10 or more units. Effect Failure to perform reviews timely may result in subrecipients misusing or mismanaging program funds. Cause Due to significant staffing turnover and COVID 19 pandemic restrictions, the City was unable to perform timely reviews and complete the monitoring reports. Recommendation Management should create policies and procedures to ensure required monitoring procedures are performed and completed timely.

Categories

Subrecipient Monitoring HUD Housing Programs

Other Findings in this Audit

  • 21344 2022-002
    Significant Deficiency Repeat
  • 21345 2022-003
    Significant Deficiency
  • 21346 2022-003
    Significant Deficiency
  • 21347 2022-003
    Significant Deficiency
  • 21348 2022-003
    Significant Deficiency
  • 597787 2022-003
    Significant Deficiency
  • 597788 2022-003
    Significant Deficiency
  • 597789 2022-003
    Significant Deficiency
  • 597790 2022-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.023 Emergency Rental Assistance Program $87.12M
20.500 Federal Transit_capital Investment Grants $70.00M
14.871 Section 8 Housing Choice Vouchers $63.37M
20.507 Federal Transit_formula Grants $41.16M
21.027 Coronavirus State and Local Fiscal Recovery Funds $19.47M
66.458 Capitalization Grants for Clean Water State Revolving Funds $12.33M
14.218 Community Development Block Grants/entitlement Grants $9.00M
59.075 Shuttered Venue Operators Grant Program $4.58M
14.239 Home Investment Partnerships Program $3.48M
20.205 Highway Planning and Construction $2.18M
16.575 Crime Victim Assistance $1.66M
14.879 Mainstream Vouchers $1.64M
95.001 High Intensity Drug Trafficking Areas Program $1.36M
17.259 Wia Youth Activities $1.18M
97.067 Homeland Security Grant Program $1.07M
17.258 Wia Adult Program $941,993
17.278 Wia Dislocated Worker Formula Grants $875,578
66.818 Brownfields Assessment and Cleanup Cooperative Agreements $844,739
16.922 Equitable Sharing Program $789,337
14.241 Housing Opportunities for Persons with Aids $690,150
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $646,357
14.231 Emergency Solutions Grant Program $633,714
97.042 Emergency Management Performance Grants $573,693
17.274 Youthbuild $473,337
16.741 Dna Backlog Reduction Program $420,203
21.019 Coronavirus Relief Fund $395,119
93.052 National Family Caregiver Support, Title Iii, Part E $355,570
20.616 National Priority Safety Programs $337,682
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $312,506
10.559 Summer Food Service Program for Children $296,863
14.896 Family Self-Sufficiency Program $199,142
14.275 Housing Trust Fund $172,903
20.600 State and Community Highway Safety $166,761
14.856 Lower Income Housing Assistance Program_section 8 Moderate Rehabilitation $163,522
16.742 Paul Coverdell Forensic Sciences Improvement Grant Program $148,748
16.588 Violence Against Women Formula Grants $122,019
16.320 Services for Trafficking Victims $120,047
17.207 Employment Service/wagner-Peyser Funded Activities $113,627
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $96,990
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $96,120
94.002 Retired and Senior Volunteer Program $93,388
93.136 Injury Prevention and Control Research and State and Community Based Programs $89,034
93.788 Opioid Str $82,467
97.045 Cooperating Technical Partners $80,072
20.526 Buses and Bus Facilities Formula, Competitive, and Low Or No Emissions Programs $69,440
16.034 Coronavirus Emergency Supplemental Funding Program $56,016
16.609 Project Safe Neighborhoods $45,255
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $44,305
17.268 H-1b Job Training Grants $36,194
97.039 Hazard Mitigation Grant $32,497
16.738 Edward Byrne Memorial Justice Assistance Grant Program $21,033
84.287 Twenty-First Century Community Learning Centers $10,386
93.053 Nutrition Services Incentive Program $9,367
21.016 Equitable Sharing $8,161
10.675 Urban and Community Forestry Program $432
16.833 National Sexual Assault Kit Initiative $2