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County of Hawaii <br />State of Hawaii <br />Schedule of Findings and Questioned Costs <br />Year Ended June 30, 2013 <br />Questioned <br />Cost <br />Finding No. 2009-01: Activities Allowed and Unallowed — Calculation of <br />Federal Expenditures $ 27,965 <br />Federal Agency: U.S. Department of Homeland Security <br />CFDA Number and Title: 97.036 — Disaster Grants — Public Assistance <br />(Presidentially Declared Disasters): Kiholo <br />Earthquake <br />Award Number and Award FEMA -1664 -DR -HI 10/15/06 — 10/15/10 <br />Year: <br />Per the prior auditor's testing of the activities allowed and unallowed compliance requirement, it <br />was noted that the County overstated the federal share of eligible costs related to the Ikuo Hisaoka <br />Gymnasium by $27,965. The amount the County reported was based on the actual expenditures, <br />however, as the Ikuo Hisaoka Gymnasium was insured at the time of loss, the expenditures should <br />have been based on the insurance deductible in accordance with Title 44 Code of Federal Regulations <br />(44 CFR) §206.250(c). <br />Status <br />Unresolved. We understand that the County has sought the assistance of the Hawaii State Civil Defense <br />in determining the correct portion eligible for federal aid and is still awaiting a response. <br />25 <br />