FAC Explorer

Finding 967676 (2023-004)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-04-01
Audit: 301866
Organization: City and County of Honolulu (HI)
Auditor: Accuity LLP

AI Summary

  • Core Issue: Two subawards totaling approximately $3,793,000 were not reported in the FSRS as required by FFATA.
  • Impacted Requirements: FFATA mandates reporting of first-tier subawards over $30,000, including essential details like subawardee name and amount.
  • Recommended Follow-Up: The City should create procedures to ensure timely uploads of subawards to FSRS to maintain compliance and transparency.

Finding Text

Condition During our audit, we examined a non statistical sample of two subawards and found that the required subaward information was not reported in the Federal Funding Accountability and Transparency Act Subaward Reporting System (“FSRS”) as required under the Federal Funding Accountability and Transparency Act (“FFATA”). The two subawards not reported to FSRS totaled approximately $3,793,000. Criteria Under FFATA, which is codified in 2 CFR §170, recipients of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to FSRS, including the following subaward information: • Subawardee name • Subawardee DUNS number • Amount of subaward • Subaward obligation/action date • Subaward number • Subaward project description Effect Failure to fully report required subaward information in FSRS may result in noncompliance with FFATA reporting requirements and limits the transparency of the use of federal funds awarded. Cause The failure to meet the FFATA requirements was due to a lack of communication and staff turnover with the responsible personnel at the City. Recommendation We recommend that the City establish procedures to ensure that subawards are uploaded to the FSRS system on a timely basis.

Categories

Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 391231 2023-003
    Significant Deficiency Repeat
  • 391232 2023-003
    Significant Deficiency Repeat
  • 391233 2023-004
    Material Weakness
  • 391234 2023-004
    Material Weakness
  • 391235 2023-005
    Significant Deficiency
  • 391236 2023-005
    Significant Deficiency
  • 391237 2023-005
    Significant Deficiency
  • 391238 2023-006
    Material Weakness
  • 391239 2023-007
    Significant Deficiency
  • 391240 2023-008
    Significant Deficiency
  • 967673 2023-003
    Significant Deficiency Repeat
  • 967674 2023-003
    Significant Deficiency Repeat
  • 967675 2023-004
    Material Weakness
  • 967677 2023-005
    Significant Deficiency
  • 967678 2023-005
    Significant Deficiency
  • 967679 2023-005
    Significant Deficiency
  • 967680 2023-006
    Material Weakness
  • 967681 2023-007
    Significant Deficiency
  • 967682 2023-008
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $130.81M
14.871 Section 8 Housing Choice Vouchers $70.62M
21.023 Emergency Rental Assistance Program $40.12M
14.218 Community Development Block Grants/entitlement Grants $13.40M
66.458 Capitalization Grants for Clean Water State Revolving Funds $12.31M
20.507 Federal Transit_formula Grants $10.08M
14.239 Home Investment Partnerships Program $3.07M
14.879 Mainstream Vouchers $1.68M
16.575 Crime Victim Assistance $1.46M
20.205 Highway Planning and Construction $1.45M
95.001 High Intensity Drug Trafficking Areas Program $1.34M
17.259 Wia Youth Activities $757,469
17.258 Wia Adult Program $714,256
20.600 State and Community Highway Safety $658,274
14.241 Housing Opportunities for Persons with Aids $656,796
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $648,704
14.231 Emergency Solutions Grant Program $639,968
16.741 Dna Backlog Reduction Program $624,346
16.034 Coronavirus Emergency Supplemental Funding Program $616,606
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated $592,873
97.042 Emergency Management Performance Grants $577,806
17.278 Wia Dislocated Worker Formula Grants $544,444
20.607 Alcohol Open Container Requirements $500,057
16.922 Equitable Sharing Program $414,981
17.274 Youthbuild $399,431
10.559 Summer Food Service Program $396,563
97.067 Homeland Security Grant Program $325,516
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $278,803
93.053 Nutrition Services Incentive Program $265,618
20.616 National Priority Safety Programs $258,885
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $234,408
14.896 Family Self-Sufficiency Program $205,095
93.052 National Family Caregiver Support, Title Iii, Part E $184,533
16.738 Edward Byrne Memorial Justice Assistance Grant Program $171,478
14.856 Lower Income Housing Assistance Program_section 8 Moderate Rehabilitation $153,836
21.019 Coronavirus Relief Fund $143,000
97.045 Cooperating Technical Partners $142,763
97.039 Hazard Mitigation Grant $116,242
16.588 Violence Against Women Formula Grants $113,120
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $104,843
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $87,667
94.002 Retired and Senior Volunteer Program $76,762
16.320 Services for Trafficking Victims $74,564
16.742 Paul Coverdell Forensic Sciences Improvement Grant Program $73,867
20.526 Buses and Bus Facilities Formula, Competitive, and Low Or No Emissions Programs $32,000
93.136 Injury Prevention and Control Research and State and Community Based Programs $31,099
16.710 Public Safety Partnership and Community Policing Grants $25,960
84.287 Twenty-First Century Community Learning Centers $13,088
10.935 Urban Agriculture and Innovative Production $10,000
59.075 Shuttered Venue Operators Grant Program $8,984
21.016 Equitable Sharing $1,984
84.126 Rehabilitation Services_vocational Rehabilitation Grants to States $147