COM 0314.079 1996-1998 - Laserfiche WebLink

Home

Memo to Connie Kiriu, Legislative Auditor June 24, 1998 Page 2 To obtain clarification regarding utilizing grant funds to conduct a program review and/or an audit, Lieutenant Chadwick Fukui of the Hilo Vice Section, on June 6, 1998, contacted Ms. Earline Yokoi, Planning Specialist, Crime Prevention and Justice Assistance, Department of the Attorney General. Ms. Yokoi informed Lieutenant Fukui that grant funds could be used for a program review and/or an audit, however, all activities and/or expenditures need to occur during the respective project period. She added that funds from one grant project cannot be used for any other projects' expenditures. Ms. Yokoi added that prior to utilizing grant funds for these purposes, a budget proposal, or amended budget proposal, needs to be submitted to the Attorney General's office for approval. As such, funds from the present Marijuana Eradication Task Force grant cannot be used for a program review and/or audit in that funds have already been expended and the grant period will be soon terminated on June 30, 1998. Lieutenant Fukui was also informed by Ms. Yokoi that earlier this year, the Attorney General's Office received a letter from Harry Takahashi, Director of Finance, County of Hawaii. This letter, dated February 25, 1998 (enclosed), stated that an audit of federal expenditures under grants 94-DB-20 (Statewide Narcotics Task Force - grand terminated), 95-DB-17 (Statewide Marijuana Eradication Task Force - grant terminated), and 96-DB-13 (Statewide Marijuana Eradication - grant still ongoing, to be terminated on June 30, 1998) was conducted. As a result, the independent auditors, Deloitte & Trouche, LLP, did not have any audit findings and/or question costs for said grants. Ms. Yokoi related that this "single organization-wide" audit meets the requirements of OMB Circular A-133 (enclosed), and that the Attorney General's Office has accepted these audits for all four counties, as well as other agencies receiving federal grants they are charged with. Ms. Yokoi added that prior to awarding grants, concept papers submitted by the requesting agencies and/or organizations are closely reviewed and scrutinized by the Attorney General's Office and the Governor's Committee on Crime which is the decision-making body that determines who receives grants. This includes reviewing accomplishments of goals and objectives of previous grant projects, and it would be unlikely that an agency be awarded a grant if these accomplishments were not met. On June 6, 1998, Lieutenant Fukui also spoke to Group Supervisor Robert Aiu, the State of Hawaii Domestic Cannabis Enforcement/Suppression Program (DCE/SP) coordinator for the