FAC Explorer

Audit 290718

FY End
2021-12-31
Total Expended
$3.37M
Findings
12
Programs
3
Organization: Ka Mana O Na Helu (HI)
Year: 2021 Accepted: 2024-02-15
Auditor: Kkdly LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
369484 2021-003 Significant Deficiency - I
369485 2021-003 Significant Deficiency - I
369486 2021-003 Significant Deficiency - I
369487 2021-004 Significant Deficiency - L
369488 2021-004 Significant Deficiency - L
369489 2021-004 Significant Deficiency - L
945926 2021-003 Significant Deficiency - I
945927 2021-003 Significant Deficiency - I
945928 2021-003 Significant Deficiency - I
945929 2021-004 Significant Deficiency - L
945930 2021-004 Significant Deficiency - L
945931 2021-004 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
14.231 Emergency Solutions Grant Program $2.17M Yes 2
64.033 Va Supportive Services for Veteran Families Program $33,625 - 0
14.237 Continuum of Care Grant $28,096 - 0

Contacts

Name Title Type
UGVCACZWXYE8 Alison Hinazumi Auditee
8082912552 Jennifer Isobe Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: (1) BASIS OF PRESENTATION; (2) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - ACCRUAL BASIS OF ACCOUNTING, COST PRINCIPLES CONTAINED IN UNIFORM GUIDANCE; (3)INDIRECT COST RATE De Minimis Rate Used: N Rate Explanation: AUDITEE HAS ELECTED NOT TO USE THE 10-PERCENT DE MINIMUS INDIRECT COST RATE ALLOWED UNDER THE UNIFORM GUIDANCE. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Ka Mana O Na Helu (KMNH) under programs of the federal government for the year ended December 31, 2021. 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 (the Uniform Guidance). Because the Schedule presents only a selected portion of the operations of KMNH, it is not intended to, and does not, present the financial position, changes in net assets, or cash flows of KMNH.
Title: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: (1) BASIS OF PRESENTATION; (2) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - ACCRUAL BASIS OF ACCOUNTING, COST PRINCIPLES CONTAINED IN UNIFORM GUIDANCE; (3)INDIRECT COST RATE De Minimis Rate Used: N Rate Explanation: AUDITEE HAS ELECTED NOT TO USE THE 10-PERCENT DE MINIMUS INDIRECT COST RATE ALLOWED UNDER THE UNIFORM GUIDANCE. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Title: INDIRECT COST RATE Accounting Policies: (1) BASIS OF PRESENTATION; (2) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - ACCRUAL BASIS OF ACCOUNTING, COST PRINCIPLES CONTAINED IN UNIFORM GUIDANCE; (3)INDIRECT COST RATE De Minimis Rate Used: N Rate Explanation: AUDITEE HAS ELECTED NOT TO USE THE 10-PERCENT DE MINIMUS INDIRECT COST RATE ALLOWED UNDER THE UNIFORM GUIDANCE. KMNH has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2021-003
Finding No. 2021-003: Procurement U.S. Department of Housing and Urban Development Passed Through the State of Hawaii Department of Human Services Emergency Solutions Grant Program Coronavirus Federal Assistance Listing Number 14.231 Criteria - Pursuant to Title 2, Subtitle A, Chapter II, Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance), a non-Federal entity, including subrecipients of a State, must have and use documented procurement standards that conform to the procurement standards of §200.318 through §200.327 of the Uniform Guidance. Condition - We noted that KMNH did not adopt procurement standards compliant with sections §200.318 through §200.327 of the Uniform Guidance. Cause-Management had not updated its policies and procedures to incorporate the relevant Uniform Guidance procurement standards. Effect-The lack of the procurement standards consistent with the Uniform Guidance could result in a material misstatement of KMNH's expenditures as reported in the statement of expenditures of federal awards. Recommendation - We recommend that KMNH incorporate §200.318 through §200.327 of the Uniform Guidance procurement standards to their policies and procedures manual to ensure compliance with Federal standards.
Finding 2021-003
Finding No. 2021-003: Procurement U.S. Department of Housing and Urban Development Passed Through the State of Hawaii Department of Human Services Emergency Solutions Grant Program Coronavirus Federal Assistance Listing Number 14.231 Criteria - Pursuant to Title 2, Subtitle A, Chapter II, Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance), a non-Federal entity, including subrecipients of a State, must have and use documented procurement standards that conform to the procurement standards of §200.318 through §200.327 of the Uniform Guidance. Condition - We noted that KMNH did not adopt procurement standards compliant with sections §200.318 through §200.327 of the Uniform Guidance. Cause-Management had not updated its policies and procedures to incorporate the relevant Uniform Guidance procurement standards. Effect-The lack of the procurement standards consistent with the Uniform Guidance could result in a material misstatement of KMNH's expenditures as reported in the statement of expenditures of federal awards. Recommendation - We recommend that KMNH incorporate §200.318 through §200.327 of the Uniform Guidance procurement standards to their policies and procedures manual to ensure compliance with Federal standards.
Finding 2021-003
Finding No. 2021-003: Procurement U.S. Department of Housing and Urban Development Passed Through the State of Hawaii Department of Human Services Emergency Solutions Grant Program Coronavirus Federal Assistance Listing Number 14.231 Criteria - Pursuant to Title 2, Subtitle A, Chapter II, Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance), a non-Federal entity, including subrecipients of a State, must have and use documented procurement standards that conform to the procurement standards of §200.318 through §200.327 of the Uniform Guidance. Condition - We noted that KMNH did not adopt procurement standards compliant with sections §200.318 through §200.327 of the Uniform Guidance. Cause-Management had not updated its policies and procedures to incorporate the relevant Uniform Guidance procurement standards. Effect-The lack of the procurement standards consistent with the Uniform Guidance could result in a material misstatement of KMNH's expenditures as reported in the statement of expenditures of federal awards. Recommendation - We recommend that KMNH incorporate §200.318 through §200.327 of the Uniform Guidance procurement standards to their policies and procedures manual to ensure compliance with Federal standards.
Finding 2021-004
Finding No. 2021-004: Procurement U.S. Department of Housing and Urban Development Passed Through the State of Hawaii Department of Human Services Emergency Solutions Grant Program Coronavirus Federal Assistance Listing Number 14.231 Criteria - A non-Federal entity that expends $750,000 or more in Federal awards during the year must have a single audi conducted in accordance with 2 CFR §200.514. Pursuant to 2 CFR §200.512, the audit must be completed and Form SF-SAC: Data Collection Form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors’ report(s), or nine months after year end of the audit period. Condition - We noted that KMNH has not submitted the single audit reports required by the Uniform Guidance, including the Data Collection Form to the Federal Audit Clearinghouse for the year ended December 31, 2021, within the stipulated nine months after the end of the audit period. Cause - KMNH has not adhered to established Uniform Guidance terms and conditions regarding the submission dates of the single audit reports and Data Collection Form for the year ended December 31, 2021. Effect - KMNH is not in compliance with the Uniform Guidance terms and conditions regarding the submission dates of the single audit report and Data Collection Form for the year ended December 31, 2021. Recommendation - We recommend that KMNH incorporate internal controls to ensure compliance with the Uniform Guidance with respect to the submission deadline of single audit reports and the Data Collection Form.
Finding 2021-004
Finding No. 2021-004: Procurement U.S. Department of Housing and Urban Development Passed Through the State of Hawaii Department of Human Services Emergency Solutions Grant Program Coronavirus Federal Assistance Listing Number 14.231 Criteria - A non-Federal entity that expends $750,000 or more in Federal awards during the year must have a single audi conducted in accordance with 2 CFR §200.514. Pursuant to 2 CFR §200.512, the audit must be completed and Form SF-SAC: Data Collection Form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors’ report(s), or nine months after year end of the audit period. Condition - We noted that KMNH has not submitted the single audit reports required by the Uniform Guidance, including the Data Collection Form to the Federal Audit Clearinghouse for the year ended December 31, 2021, within the stipulated nine months after the end of the audit period. Cause - KMNH has not adhered to established Uniform Guidance terms and conditions regarding the submission dates of the single audit reports and Data Collection Form for the year ended December 31, 2021. Effect - KMNH is not in compliance with the Uniform Guidance terms and conditions regarding the submission dates of the single audit report and Data Collection Form for the year ended December 31, 2021. Recommendation - We recommend that KMNH incorporate internal controls to ensure compliance with the Uniform Guidance with respect to the submission deadline of single audit reports and the Data Collection Form.
Finding 2021-004
Finding No. 2021-004: Procurement U.S. Department of Housing and Urban Development Passed Through the State of Hawaii Department of Human Services Emergency Solutions Grant Program Coronavirus Federal Assistance Listing Number 14.231 Criteria - A non-Federal entity that expends $750,000 or more in Federal awards during the year must have a single audi conducted in accordance with 2 CFR §200.514. Pursuant to 2 CFR §200.512, the audit must be completed and Form SF-SAC: Data Collection Form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors’ report(s), or nine months after year end of the audit period. Condition - We noted that KMNH has not submitted the single audit reports required by the Uniform Guidance, including the Data Collection Form to the Federal Audit Clearinghouse for the year ended December 31, 2021, within the stipulated nine months after the end of the audit period. Cause - KMNH has not adhered to established Uniform Guidance terms and conditions regarding the submission dates of the single audit reports and Data Collection Form for the year ended December 31, 2021. Effect - KMNH is not in compliance with the Uniform Guidance terms and conditions regarding the submission dates of the single audit report and Data Collection Form for the year ended December 31, 2021. Recommendation - We recommend that KMNH incorporate internal controls to ensure compliance with the Uniform Guidance with respect to the submission deadline of single audit reports and the Data Collection Form.
Finding 2021-003
Finding No. 2021-003: Procurement U.S. Department of Housing and Urban Development Passed Through the State of Hawaii Department of Human Services Emergency Solutions Grant Program Coronavirus Federal Assistance Listing Number 14.231 Criteria - Pursuant to Title 2, Subtitle A, Chapter II, Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance), a non-Federal entity, including subrecipients of a State, must have and use documented procurement standards that conform to the procurement standards of §200.318 through §200.327 of the Uniform Guidance. Condition - We noted that KMNH did not adopt procurement standards compliant with sections §200.318 through §200.327 of the Uniform Guidance. Cause-Management had not updated its policies and procedures to incorporate the relevant Uniform Guidance procurement standards. Effect-The lack of the procurement standards consistent with the Uniform Guidance could result in a material misstatement of KMNH's expenditures as reported in the statement of expenditures of federal awards. Recommendation - We recommend that KMNH incorporate §200.318 through §200.327 of the Uniform Guidance procurement standards to their policies and procedures manual to ensure compliance with Federal standards.
Finding 2021-003
Finding No. 2021-003: Procurement U.S. Department of Housing and Urban Development Passed Through the State of Hawaii Department of Human Services Emergency Solutions Grant Program Coronavirus Federal Assistance Listing Number 14.231 Criteria - Pursuant to Title 2, Subtitle A, Chapter II, Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance), a non-Federal entity, including subrecipients of a State, must have and use documented procurement standards that conform to the procurement standards of §200.318 through §200.327 of the Uniform Guidance. Condition - We noted that KMNH did not adopt procurement standards compliant with sections §200.318 through §200.327 of the Uniform Guidance. Cause-Management had not updated its policies and procedures to incorporate the relevant Uniform Guidance procurement standards. Effect-The lack of the procurement standards consistent with the Uniform Guidance could result in a material misstatement of KMNH's expenditures as reported in the statement of expenditures of federal awards. Recommendation - We recommend that KMNH incorporate §200.318 through §200.327 of the Uniform Guidance procurement standards to their policies and procedures manual to ensure compliance with Federal standards.
Finding 2021-003
Finding No. 2021-003: Procurement U.S. Department of Housing and Urban Development Passed Through the State of Hawaii Department of Human Services Emergency Solutions Grant Program Coronavirus Federal Assistance Listing Number 14.231 Criteria - Pursuant to Title 2, Subtitle A, Chapter II, Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance), a non-Federal entity, including subrecipients of a State, must have and use documented procurement standards that conform to the procurement standards of §200.318 through §200.327 of the Uniform Guidance. Condition - We noted that KMNH did not adopt procurement standards compliant with sections §200.318 through §200.327 of the Uniform Guidance. Cause-Management had not updated its policies and procedures to incorporate the relevant Uniform Guidance procurement standards. Effect-The lack of the procurement standards consistent with the Uniform Guidance could result in a material misstatement of KMNH's expenditures as reported in the statement of expenditures of federal awards. Recommendation - We recommend that KMNH incorporate §200.318 through §200.327 of the Uniform Guidance procurement standards to their policies and procedures manual to ensure compliance with Federal standards.
Finding 2021-004
Finding No. 2021-004: Procurement U.S. Department of Housing and Urban Development Passed Through the State of Hawaii Department of Human Services Emergency Solutions Grant Program Coronavirus Federal Assistance Listing Number 14.231 Criteria - A non-Federal entity that expends $750,000 or more in Federal awards during the year must have a single audi conducted in accordance with 2 CFR §200.514. Pursuant to 2 CFR §200.512, the audit must be completed and Form SF-SAC: Data Collection Form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors’ report(s), or nine months after year end of the audit period. Condition - We noted that KMNH has not submitted the single audit reports required by the Uniform Guidance, including the Data Collection Form to the Federal Audit Clearinghouse for the year ended December 31, 2021, within the stipulated nine months after the end of the audit period. Cause - KMNH has not adhered to established Uniform Guidance terms and conditions regarding the submission dates of the single audit reports and Data Collection Form for the year ended December 31, 2021. Effect - KMNH is not in compliance with the Uniform Guidance terms and conditions regarding the submission dates of the single audit report and Data Collection Form for the year ended December 31, 2021. Recommendation - We recommend that KMNH incorporate internal controls to ensure compliance with the Uniform Guidance with respect to the submission deadline of single audit reports and the Data Collection Form.
Finding 2021-004
Finding No. 2021-004: Procurement U.S. Department of Housing and Urban Development Passed Through the State of Hawaii Department of Human Services Emergency Solutions Grant Program Coronavirus Federal Assistance Listing Number 14.231 Criteria - A non-Federal entity that expends $750,000 or more in Federal awards during the year must have a single audi conducted in accordance with 2 CFR §200.514. Pursuant to 2 CFR §200.512, the audit must be completed and Form SF-SAC: Data Collection Form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors’ report(s), or nine months after year end of the audit period. Condition - We noted that KMNH has not submitted the single audit reports required by the Uniform Guidance, including the Data Collection Form to the Federal Audit Clearinghouse for the year ended December 31, 2021, within the stipulated nine months after the end of the audit period. Cause - KMNH has not adhered to established Uniform Guidance terms and conditions regarding the submission dates of the single audit reports and Data Collection Form for the year ended December 31, 2021. Effect - KMNH is not in compliance with the Uniform Guidance terms and conditions regarding the submission dates of the single audit report and Data Collection Form for the year ended December 31, 2021. Recommendation - We recommend that KMNH incorporate internal controls to ensure compliance with the Uniform Guidance with respect to the submission deadline of single audit reports and the Data Collection Form.
Finding 2021-004
Finding No. 2021-004: Procurement U.S. Department of Housing and Urban Development Passed Through the State of Hawaii Department of Human Services Emergency Solutions Grant Program Coronavirus Federal Assistance Listing Number 14.231 Criteria - A non-Federal entity that expends $750,000 or more in Federal awards during the year must have a single audi conducted in accordance with 2 CFR §200.514. Pursuant to 2 CFR §200.512, the audit must be completed and Form SF-SAC: Data Collection Form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors’ report(s), or nine months after year end of the audit period. Condition - We noted that KMNH has not submitted the single audit reports required by the Uniform Guidance, including the Data Collection Form to the Federal Audit Clearinghouse for the year ended December 31, 2021, within the stipulated nine months after the end of the audit period. Cause - KMNH has not adhered to established Uniform Guidance terms and conditions regarding the submission dates of the single audit reports and Data Collection Form for the year ended December 31, 2021. Effect - KMNH is not in compliance with the Uniform Guidance terms and conditions regarding the submission dates of the single audit report and Data Collection Form for the year ended December 31, 2021. Recommendation - We recommend that KMNH incorporate internal controls to ensure compliance with the Uniform Guidance with respect to the submission deadline of single audit reports and the Data Collection Form.