EIN: 946001437
UEI: NW6EWPZR1516
Data as of August 26, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 24, 2025. 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 24, 2025 (336 days ago).
What is a management decision? →Name: Community Development Block Grants/State's Program and Non-Entitlement Grants in Hawaii. ALN: 14.228. Federal Grantor: U.S. Department of Housing and Urban Development. Pass-Through Entity: State State Department of Housing and Community Development. Award No.: Various. Year: 2023/2024. Compliance Requirement: Other. Criteria - Internal control over the Schedule of Expenditures of Federal Awards (SEFA) requires that the City provide accurate Federal expenditure information to the City Auditor timely. Condition - During out test of major programs we noted that the SEFA provided by the City at the beginning of audit fieldwork we contained errors in the federal expenditures. Expenditures included in the SEFA provided at the beginning of the audit were less than actual expenditures by $621,669 in the major program listed above. Cause - The City did not reconcile the federal expenditure claims to the SEFA that was provided to us at the start of the audit. Effect -Federal expenditures reported on the original SEFA provided at the beginning of fieldwork was not materially correct and expenditures were understated by $621,669 in the major program listed above. Questioned Cost - No questioned costs were identified as a result of our procedures. Context - The condition noted above was identified during our procedures related to reconciling federal expenditures to the SEFA. Repeat Finding - This is not a repeat finding. Recommendation - We recommend that the City reconcile federal expenditures claimed to the City’s general ledger and SEFA. Views of Responsible Officials and Planned Corrective Action - Refer to separate Management's Corrective Action Plan for views 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. ALN: 14.228. Federal Grantor: U.S. Department of Housing and Urban Development. Pass-Through Entity: State State Department of Housing and Community Development. Award No.: Various. Year: 2023/2024. Compliance Requirement: Other. Criteria - Internal control over the Schedule of Expenditures of Federal Awards (SEFA) requires that the City provide accurate Federal expenditure information to the City Auditor timely. Condition - During out test of major programs we noted that the SEFA provided by the City at the beginning of audit fieldwork we contained errors in the federal expenditures. Expenditures included in the SEFA provided at the beginning of the audit were less than actual expenditures by $621,669 in the major program listed above. Cause - The City did not reconcile the federal expenditure claims to the SEFA that was provided to us at the start of the audit. Effect -Federal expenditures reported on the original SEFA provided at the beginning of fieldwork was not materially correct and expenditures were understated by $621,669 in the major program listed above. Questioned Cost - No questioned costs were identified as a result of our procedures. Context - The condition noted above was identified during our procedures related to reconciling federal expenditures to the SEFA. Repeat Finding - This is not a repeat finding. Recommendation - We recommend that the City reconcile federal expenditures claimed to the City’s general ledger and SEFA. Views of Responsible Officials and Planned Corrective Action - Refer to separate Management's Corrective Action Plan for views of responsible officials and management’s responses.
We recommend that the City reconcile federal expenditures claimed to the City's general ledger and SEFA. Management't Response: The Finance Department had a reclasification of program income last minute that was timely and appropriately booked, but after the SEFA schedule had been produced. Responsible Individual: It is the Finance Director's responsibility to ensure that all appropriate adjustments are reflected in the schedules provided. Corrective Action Plan: The Finance Dpartment will review all adjustments and ensure they flow through to their respective schedules. Corrective Action Plan: The Finance Department will review all adjustments and ensure they flows through to their respective schedules. Anticipated Completion Date: Immediately.
FAC accepted this audit on March 29, 2023 — management decision was due September 29, 2023.
Name: Water and Waste Disposal Systems for Rural Communities/ Community Development Block Grants/State?s Program and Non-Entitlement Grants in Hawaii CFDA #: 10.760 14.228 Federal Grantor: U.S. Department of Agriculture U.S. Department of Housing and Urban Development Pass Through Entity: State Department of Housing and Community Development Award No.: Various Year: 2021/2022 Compliance Requirement: Other Criteria Internal control over the Schedule of Expenditures of Federal Awards (SEFA) required that the City provide accurate Federal expenditure information to the City Auditor in a timely manner. Condition During our test of major programs we noted that the SEFA provided by the City at the beginning of audit fieldwork contained errors in the federal expenditures. Expenditures included on the SEFA provided at the beginning of the audit were more than actual expenditures by $529,729 in the major programs listed above. Cause The City did not reconcile the federal expenditure claims to the SEFA that was provided to us at the start of the audit. Effect Federal expenditures reported on the original SEFA provided at the beginning of fieldwork was not materially correct and adjustments were overstated by approximately $529,729. Questioned Cost No questioned costs were identified as a result of our procedures. Context The condition noted above was identified during our procedures related to reconciling federal expenidtures to the SEFA. Repeat Finding This is not a repeat finding. Recommendation We recommend that the City reconcile federal expenditures claimed to the City's general ledger and SEFA. Views of Responsible Officials and Planned Corrective Action Refer to separate Management?s Corrective Action Plan for views of responsible officials and management?s responses.
Show full finding ▾Hide full finding ▴Name: Water and Waste Disposal Systems for Rural Communities/ Community Development Block Grants/State?s Program and Non-Entitlement Grants in Hawaii CFDA #: 10.760 14.228 Federal Grantor: U.S. Department of Agriculture U.S. Department of Housing and Urban Development Pass Through Entity: State Department of Housing and Community Development Award No.: Various Year: 2021/2022 Compliance Requirement: Other Criteria Internal control over the Schedule of Expenditures of Federal Awards (SEFA) required that the City provide accurate Federal expenditure information to the City Auditor in a timely manner. Condition During our test of major programs we noted that the SEFA provided by the City at the beginning of audit fieldwork contained errors in the federal expenditures. Expenditures included on the SEFA provided at the beginning of the audit were more than actual expenditures by $529,729 in the major programs listed above. Cause The City did not reconcile the federal expenditure claims to the SEFA that was provided to us at the start of the audit. Effect Federal expenditures reported on the original SEFA provided at the beginning of fieldwork was not materially correct and adjustments were overstated by approximately $529,729. Questioned Cost No questioned costs were identified as a result of our procedures. Context The condition noted above was identified during our procedures related to reconciling federal expenidtures to the SEFA. Repeat Finding This is not a repeat finding. Recommendation We recommend that the City reconcile federal expenditures claimed to the City's general ledger and SEFA. Views of Responsible Officials and Planned Corrective Action Refer to separate Management?s Corrective Action Plan for views of responsible officials and management?s responses.
2022-001 Water and Waste Disposal Systems for Rural Communities/Community Development Block Grants/State?s Program and Non-Entitlement Grants in Hawaii We recommend that the City reconcile federal expenditures claimed to the City?s general ledger and SEFA. Management?s Response: The Municipal Projects Manager retains and holds all grant related documents. They create and submit the requests for reimbursements. Finance did not timely reconcile the variance of the general ledger with the Grant Manager?s Life-to-Date Spreadsheet of Expenditures. Responsible Individual: It is the Finance Director?s, Emily Aldrich, responsibility to ensure that all schedules provided to the auditor reconcile with the general ledger. Corrective Action Plan: The Finance Department has added two new positions of Staff Accountants. They have been charged with the responsibility of working with Public Works project managers to ensure complete and accurate reconciliation of the SEFA and general ledger on a routine basis. Anticipated Completion Date: Employees have been hired and are in the process of being trained on how to reconcile the schedule to the general ledger.
Name: Community Development Block Grant/State?s Program and Non-Entitlement Grants in Hawaii CFDA #: 14.228 Federal Grantor: U.S. Department of Housing and Urban Development Pass Through Entity: State Department of Housing and Community Development Award No.: Various Year: 2021/2022 Compliance Requirement: Program Income Criteria The loan documents require that recipients of CDBG loans continue to own and reside in their homes that were acquired using CDBG funding. Condition During our test of loan monitoring procedures, we noted that all of the loans tested did not include verification documentation regarding loan recipients were the homeowners during the 2021-2022 fiscal year. We also noted verification that the loan recipients occupied the homes obtained with CDBG funding was missing. We noted one of the loan recipients did not have proof of fire and flood insurance on file. Cause The City did not have formalized loan monitoring policies and procedures in place to ensure that loans were monitored on an annual basis in accordance with the loan agreements. Effect Information was not available to determine if the loan recipients were in compliance with the requirements of their loan agreements. Questioned Cost No questioned costs were identified as a result of our procedures. Context Not applicable. Repeat Finding This is not a repeat finding. Recommendation We recommend that the City develop and maintain policies and procedures regarding loan monitoring and ensure that all documentation of loan monitoring be maintained on an annual basis. Views of Responsible Officials and Planned Corrective Action Refer to separate Management?s Corrective Action Plan for views of responsible officials and management?s responses.
Show full finding ▾Hide full finding ▴Name: Community Development Block Grant/State?s Program and Non-Entitlement Grants in Hawaii CFDA #: 14.228 Federal Grantor: U.S. Department of Housing and Urban Development Pass Through Entity: State Department of Housing and Community Development Award No.: Various Year: 2021/2022 Compliance Requirement: Program Income Criteria The loan documents require that recipients of CDBG loans continue to own and reside in their homes that were acquired using CDBG funding. Condition During our test of loan monitoring procedures, we noted that all of the loans tested did not include verification documentation regarding loan recipients were the homeowners during the 2021-2022 fiscal year. We also noted verification that the loan recipients occupied the homes obtained with CDBG funding was missing. We noted one of the loan recipients did not have proof of fire and flood insurance on file. Cause The City did not have formalized loan monitoring policies and procedures in place to ensure that loans were monitored on an annual basis in accordance with the loan agreements. Effect Information was not available to determine if the loan recipients were in compliance with the requirements of their loan agreements. Questioned Cost No questioned costs were identified as a result of our procedures. Context Not applicable. Repeat Finding This is not a repeat finding. Recommendation We recommend that the City develop and maintain policies and procedures regarding loan monitoring and ensure that all documentation of loan monitoring be maintained on an annual basis. Views of Responsible Officials and Planned Corrective Action Refer to separate Management?s Corrective Action Plan for views of responsible officials and management?s responses.
2022-002 Community Development Block Grants/State?s Program and Non-Entitlement Grants in Hawaii We recommend that the City develop and maintain policies and procedures regarding loan monitoring and ensure that all documentation of loan monitoring be maintained on an annual basis. Management?s Response: Finance was unaware of the need to have current utility bills included with the files. Responsible Individual: It is the Finance Director?s, Emily Aldrich, responsibility to ensure that all loan files are complete and accurate. Corrective Action Plan: An annual checklist has been added to each loan file to ensure that all proper documentation is included. Anticipated Completion Date: March 31, 2023 ? all files will be updated with the necessary checklist and appropriate documentation.
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