Finding Text
Finding Number: 2022-005
Prior Year Finding Number: 2021-004
Compliance Requirement: Data Collection Form and Single Audit Reporting Package
Program: Community Development Block Grants/State’s Program And
Non-Entitlement Grants In Hawaii (Community Development
Block Grant – Disaster Recovery Assistance Grant)
AL #: 14.228
Program: Emergency Rental Assistance (ERA) Program
AL #: 21.023
Program: Disaster Grants – Public Assistance – (Presidentially Declared
Disasters)
AL #: 97.036
Criteria – The Uniform Guidance in 2 CFR Section 200.512, Report Submission, establishes that the audit shall be completed and the data collection form and reporting package shall be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 days after receipt of the auditor’s report or nine (9) months after the end of the audit period unless a longer period is agreed to in advance by the cognizant or oversight agency for audit.
Condition – The Authority did not comply with the required submission date of the data collection form and reporting package to the F AC for the fiscal year ended September 30, 2022.
Questioned Costs – Not applicable.
Context – This is a condition identified per review of the Authority’s compliance with the specified requirements.
Effect – The Authority could be exposed to a reduction or elimination of funds by the Federal awarding agencies.
Cause – The Authority did not have the necessary resources to facilitate and ensure that the reporting package was submitted to the FAC within the required timeframe.
Recommendation – We recommend that the Authority enhance its staffing levels and controls to ensure the reporting package is submitted to the FAC annually and within the required timeframe.
Views of Responsible Officials – The Authority concurs with the auditor’s findings and recommendations.
The planned corrective action is presented in the Authority’s Corrective Action Plan, attached is Appendix B to the Single Audit report.