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County of Hawaii, State of Hawaii <br />STATUS REPORT (Continued) <br />Fiscal Year Ended June 30, 2014 <br />SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS <br />Ref. Questioned <br />No. Internal Control over Compliance Findings Costs <br />2009-01 Activities Allowed and Unallowed - Calculation of Federal <br />Expenditures <br />Federal agency: U.S. Department of Homeland Security <br />CFDA No.: 97.036 <br />Program: Disaster Grants - Public Assistance (Presidentially <br />Declared Disasters): Kiholo Earthquake <br />Award Number and Award Year: FEMA -1664 -DR -HI <br />10/15/06-10/15/10 <br />Per the prior auditor's testing of the activities allowed and unallowed compliance <br />requirement, it was noted that the County overstated the federal share of eligible <br />costs related to the Ikuo Hisaoka Gymnasium by $27,965. The amount the County <br />reported was based on the actual expenditures, however, as the Ikuo Hisaoka <br />Gymnasium was insured at the time of the loss, the expenditures should have <br />been based on the insurance deductible in accordance with Title 44 Code of <br />Federal Regulations (44 CFR 206.250(c)). $ 27,965 <br />Status: <br />Unresolved. We understand that the County has sought the assistance of the <br />Hawaii State Civil Defense in determining the correct portion eligible for federal <br />aid and is still awaiting a response. <br />32 <br />