FAC Explorer

Audit 26672

FY End
2022-12-31
Total Expended
$2.07M
Findings
4
Programs
3
Organization: Aha Punana Leo, Inc. (HI)
Year: 2022 Accepted: 2023-09-27
Auditor: Davis Farr LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
23223 2022-002 Significant Deficiency - I
23224 2022-002 Significant Deficiency - I
599665 2022-002 Significant Deficiency - I
599666 2022-002 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
84.362 Native Hawaiian Education $861,870 Yes 1
93.357 Promote the Survival and Continuing Vitality of Native American Languages $296,489 - 0
10.558 Child and Adult Care Food Program $158,824 - 0

Contacts

Name Title Type
EJQJH16ALVP8 K. Sean Kekina Auditee
8089354304 Jennifer Farr Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal grant activity of the Aha Punana Leo (Organization) under programs of the federal government for the year ended December 31, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Because the Schedule presents only a selected portion of the operations of the Organization, it is not intended to and does not present the financial position, changes in net assets or cash flows of the Organization. The Organization did not use the 10% de minimis indirect cost rate as covered in section 200.414 of the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-002
2022-002: Suspension and Debarment Information on the Federal Program: Assistance Listing Number 84.362A Native Hawaiian Education Program Criteria: Non-federal entities are prohibited from contracting with or making subawards to parties that are suspended or debarred when the transaction is expected to equal or exceed $25,000 as specified in 2 CFR section 180. Condition and Context: `Aha Punana Leo did not retain evidence of verification that the parties contracted were not suspended, debarred, or otherwise excluded from doing business under the grant. Cause: While `Aha Punana Leo has a policy requiring verification of suspension and debarment during the procurement process, the Organization did not retain evidence that the verification was performed. Effect or Potential Effect: Doing business with an entity that is suspended or debarred. Questioned Costs: $0 Recommendation: We recommend the Organization retain evidence of the verification of suspension or debarment prior to contracting with an entity that is expected to be paid $25,000 or more.
Finding 2022-002
2022-002: Suspension and Debarment Information on the Federal Program: Assistance Listing Number 84.362A Native Hawaiian Education Program Criteria: Non-federal entities are prohibited from contracting with or making subawards to parties that are suspended or debarred when the transaction is expected to equal or exceed $25,000 as specified in 2 CFR section 180. Condition and Context: `Aha Punana Leo did not retain evidence of verification that the parties contracted were not suspended, debarred, or otherwise excluded from doing business under the grant. Cause: While `Aha Punana Leo has a policy requiring verification of suspension and debarment during the procurement process, the Organization did not retain evidence that the verification was performed. Effect or Potential Effect: Doing business with an entity that is suspended or debarred. Questioned Costs: $0 Recommendation: We recommend the Organization retain evidence of the verification of suspension or debarment prior to contracting with an entity that is expected to be paid $25,000 or more.
Finding 2022-002
2022-002: Suspension and Debarment Information on the Federal Program: Assistance Listing Number 84.362A Native Hawaiian Education Program Criteria: Non-federal entities are prohibited from contracting with or making subawards to parties that are suspended or debarred when the transaction is expected to equal or exceed $25,000 as specified in 2 CFR section 180. Condition and Context: `Aha Punana Leo did not retain evidence of verification that the parties contracted were not suspended, debarred, or otherwise excluded from doing business under the grant. Cause: While `Aha Punana Leo has a policy requiring verification of suspension and debarment during the procurement process, the Organization did not retain evidence that the verification was performed. Effect or Potential Effect: Doing business with an entity that is suspended or debarred. Questioned Costs: $0 Recommendation: We recommend the Organization retain evidence of the verification of suspension or debarment prior to contracting with an entity that is expected to be paid $25,000 or more.
Finding 2022-002
2022-002: Suspension and Debarment Information on the Federal Program: Assistance Listing Number 84.362A Native Hawaiian Education Program Criteria: Non-federal entities are prohibited from contracting with or making subawards to parties that are suspended or debarred when the transaction is expected to equal or exceed $25,000 as specified in 2 CFR section 180. Condition and Context: `Aha Punana Leo did not retain evidence of verification that the parties contracted were not suspended, debarred, or otherwise excluded from doing business under the grant. Cause: While `Aha Punana Leo has a policy requiring verification of suspension and debarment during the procurement process, the Organization did not retain evidence that the verification was performed. Effect or Potential Effect: Doing business with an entity that is suspended or debarred. Questioned Costs: $0 Recommendation: We recommend the Organization retain evidence of the verification of suspension or debarment prior to contracting with an entity that is expected to be paid $25,000 or more.