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� County of Hawai'i • o.,;' <br /> Ali eer- garner- �M,.....,, <br /> r/ Office •of the County Auditor •'tt:60 • <br /> County Auditor 120 Pauahi St.,309 ;�# <br /> County of Hawaii Hilo, HI 96720 ° + t 'f <br /> Office of the County Auditor F 808.961.8905 - =-� <br /> Ph 808.961.8386 ? <br /> www.Hawai'icounty.gov ���"•"'�' <br /> To: Heather Kimball, Council Chair <br /> And Members of the Hawaii County Council <br /> Cc: Deanna Sako, Managing Director <br /> Diane Nakagawa, Finance Director <br /> From: Tyler J. Benner, County Auditord6 <br /> Subject: Results of Grant-In-Aid Review for Fiscal Year 2022-2023 <br /> Date: February 09, 2024 <br /> Background <br /> In accordance with our FY 2023-2024 Annual Audit Plan, the Office of the County Auditor(OCA) <br /> has completed a special review of grant awards to nonprofit organizations pursuant to Chapter 2, <br /> Article 25 of the Hawaii County Code. <br /> Purpose <br /> Our review assessed compliance with Article 25 and offered suggestions to improve performance <br /> in future award years. <br /> Scope <br /> We reviewed grant-in-aid processes for all awardees in FY 2022-2023, comprising: <br /> • 61 organizations <br /> • 133 programs <br /> • 100% population tested <br /> • Awards totaling: $3,430,720.00 <br /> Methodology <br /> • Reviewed the Electronic Code of Federal Regulations (eCFR) Title 2 Grants and <br /> Agreements, Chapter II, Office of Management and Budget <br /> • Reviewed the Hawai'i State Constitution Article VII Section 4, Appropriations for Private <br /> Purposes Prohibited. <br /> • Reviewed the Hawai'i County Code Chapter 2, Article 25. Appropriation of Funds to <br /> Nonprofit Organizations <br /> • Reviewed the Rules and Regulations of the Director of Finance, specifically Rule 3, as it <br /> relates to Standards for Grants of Public Funds to Nonprofit Organizations (NPO) <br /> • Reviewed Rules of Procedure and Organization of the Council of the County of Hawaii <br /> The County of Hawai'i is an Equal Opportunity Provider and Employer <br />