EIN: 680305087
UEI: GLGABEJMWYF6
Audited by: SMITH & NEWELL CPAS
Oversight agency: 21 [Department of the Treasury]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 13, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by September 13, 2026 (15 days from today).
What is a management decision? →During our testing of 40 disbursements for the Community Development Block Grants/State's Program and Non-Entitlement Grants in Hawaii, we identified two instances (5% error rate) totaling $24.98 where the disbursement was not supported by an original vendor invoice or receipt. Cause: Controls were not consistently followed before processing payments. Effect: The lack of supporting documentation increases the risk that unauthorized, unallowable, or fraudulent expenditures could be charged to the federal program without detection. Questioned Cost: As a result, we are questioning costs of $24.98. Context: The sample was intended to be a systematically valid sample from a population of 556 transactions. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the management strengthen controls over disbursements by ensuring that no payment is processed wihtout a valid, itemized invoice thta has been approved by authorized personnel. Furthermore, all supporting docuemtnation should be attached to the payment voucher and retained for audit purposes. Views of Responsible Officials and Planned Corrective Action: Refer to separate Management's Corrective Action Plan for view of responsible officials and management's responses.
Show full finding ▾Hide full finding ▴Name: Community Development Block Grants/State's Program and Non-Entitlement Grants in Hawaii, ASL#: 14.228; Federal Grantor: U.S. Department of Housing and Urban Development; Pass Through Entity: State Department of Housing and Community Development; Award No.: 21-CDBG-CV-TRIB; Year: 2024/2025; Compliance Requirement: Other; Criteria: 2CFR Section 200.302 (Financial Management) and 2 CFR Section 200.334 (Retention Requirements for Records) require that non-federal entities maintain documentation that adequately supports federal expenditures, including original invoices, receipts, and approvals demonstrating that costs were allowable, necessary, and reasonable. Condition: During our testing of 40 disbursements for the Community Development Block Grants/State's Program and Non-Entitlement Grants in Hawaii, we identified two instances (5% error rate) totaling $24.98 where the disbursement was not supported by an original vendor invoice or receipt. Cause: Controls were not consistently followed before processing payments. Effect: The lack of supporting documentation increases the risk that unauthorized, unallowable, or fraudulent expenditures could be charged to the federal program without detection. Questioned Cost: As a result, we are questioning costs of $24.98. Context: The sample was intended to be a systematically valid sample from a population of 556 transactions. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the management strengthen controls over disbursements by ensuring that no payment is processed wihtout a valid, itemized invoice thta has been approved by authorized personnel. Furthermore, all supporting docuemtnation should be attached to the payment voucher and retained for audit purposes. Views of Responsible Officials and Planned Corrective Action: Refer to separate Management's Corrective Action Plan for view of responsible officials and management's responses.
Community Development Block Grants/State's Program and Non-Entitlement Grants in Hawaii. We recommend that the management strengthen controls over disbursements by ensuring that no payment is processed without a valid, itemized invoice that has been approved by authorized personnel. Furthermore, all supporting documentation should be attached to the payment voucher and retained for audit procedures. Management's Response: The City agrees, and controls will be strenthened over disbursements, and all supporting documentation will be attached and retained for audit procedures. Responsible Individual: Wendy Howard, Finance Director. Corrective Action Plan: Management has strengthened internal controls over disbursements. All payments will be supported by valid, itemized invoices and approved by authorized personnel. Supporting documentation will be attached prior to payment and retained for audit purposes.
FAC accepted this audit on March 24, 2025 — management decision was due September 24, 2025.
FAC accepted this audit on March 21, 2024 — management decision was due September 21, 2024.
FAC accepted this audit on August 22, 2023 — management decision was due February 22, 2024.
FAC accepted this audit on February 21, 2023 — management decision was due August 21, 2023.
FAC accepted this audit on June 20, 2021 — management decision was due December 20, 2021.
FAC accepted this audit on March 29, 2020 — management decision was due September 29, 2020.
FAC accepted this audit on January 9, 2019 — management decision was due July 9, 2019.
FAC accepted this audit on January 7, 2018 — management decision was due July 7, 2018.
FAC accepted this audit on January 12, 2017 — management decision was due July 12, 2017.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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