Phần này bao gồm tình trạng hiện tại của các khuyến nghị các kiểm toán viên trước khi. Các khuyến nghị được tham chiếu đến các trang của báo cáo kiểm toán trước đây cho năm tài chính kết thúc ngày 30 tháng 6 2008, ngày 30 tháng 3 năm 2009. | Department of Human Services State of Hawaii STATUS REPORT Fiscal Year Ended June 30 2009 This section contains the current status of the prior auditors recommendations. The recommendations are referenced to the pages of the previous audit report for the fiscal year ended June 30 2008 dated March 30 2009. SECTION II - FINANCIAL STATEMENT FINDINGS Recommendations Status 2008-01 Revise Federal Award Reimbursement Process pages 63-64 The MQD should develop a reconciliation Not accomplished. See process between the quarterly federal reports Reference No. 2009-01. and the amounts recorded in the DHS s financial records. This process should be done In a timely manner and include a subsequent review and approval of such reviews. Management of the DHS should determine whether sufficient and appropriate accounting staffing is available at the MQD to properly complete reconciliations in a timely manner. 2008-02 Report All Federal Programs page 65 The DHS should establish procedures to Accomplished. ensure that all expenditures of federal awards are properly reported in the Schedule of Expenditures of Federal Awards. The personnel responsible for the preparation and review of the SEFA should have ready access to all financial reports filed for all programs which receive federal funding. In addition a list of all federal awards expended should be circulated and reviewed by appropriate personnel in each division of DHS for completeness and accuracy as part of the review process. 2008-03 Properly Record All Capital Assets in the State Property Inventory Records page 66 To ensure that the state property inventory Not accomplished. See records are complete and accurate the DHS Reference No. 2009-02. should implement monitoring procedures to ensure that all appropriate personnel accurately report all fixed asset acquisitions and dispositions to the state Procurement Office on a quarterly basis. The DHS should also implement a process to review in a timely manner the transactions .
