Finding 598304 (2022-003)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2022-11-02

AI Summary

  • Core Issue: The ED-209 report's Cash Available for Lending figure did not align with the Council's accounting records.
  • Impacted Requirements: The Council must submit accurate ED-209 reports semiannually, ensuring key line items match accounting records.
  • Recommended Follow-Up: The Council should implement measures to verify that all key line items are accurate before report submission.

Finding Text

2022-003 Compliance and Internal Control Finding - Economic Adjustment Assistance ? Economic Development Administration (11.307) Reporting Criteria The Council is required to an ED-209 report to the Economic Development Administration on a semiannual basis. Certain key line items on the reports should match the accounting records of the Council. Condition The Cash Available for Lending line on the ED-209 report for the period ending March 31, 2022 did not match the cash available on the Council?s accounting records. Cause The Council was using a different means of calculating the amount of cash available for lending. Effect The key line item of cash available for lending on the ED-209 report did not match the Council?s accounting records. Recommendation We recommend that the Council ensures that all key line items in the ED-209 report match the accounting records of the Council before submission. Views of Responsible Officials and Planned Corrective Actions The Council recognizes the deficiency and will immediately take the appropriate steps to ensure accurate reporting going forward. See corrective action plan item 2021-003. Indication of repeat finding This is a repeat finding. See finding 2021-003.

Categories

Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 21862 2022-003
    Significant Deficiency Repeat
  • 21863 2022-003
    Significant Deficiency Repeat
  • 598305 2022-003
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
10.767 Intermediary Relending Program $328,959
11.307 Economic Adjustment Assistance $118,228
11.302 Economic Development_support for Planning Organizations $70,000
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $7,643