FAC Explorer

Audit 322017

FY End
2022-06-30
Total Expended
$1.66M
Findings
8
Programs
7
Organization: Alternative Structures International (HI)
Year: 2022 Accepted: 2024-09-27
Auditor: Jay Miyaki CPA LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
499226 2022-001 Material Weakness - P
499227 2022-002 - - P
499228 2022-001 Material Weakness - P
499229 2022-002 - - P
1075668 2022-001 Material Weakness - P
1075669 2022-002 - - P
1075670 2022-001 Material Weakness - P
1075671 2022-002 - - P

Programs

ALN Program Spent Major Findings
10.559 Summer Food Service Program for Children $548,783 - 0
14.267 Continuum of Care Program $492,832 Yes 2
14.231 Emergency Solutions Grant Program $350,179 Yes 2
93.600 Head Start $202,783 - 0
10.912 Environmental Quality Incentives Program $25,200 - 0
10.170 Specialty Crop Block Grant Program - Farm Bill $24,276 - 0
10.175 Farmers Market and Local Food Promotion Program (b) $16,675 - 0

Contacts

Name Title Type
FH12FVFH1T19 Avary Maunakea Auditee
8086962655 Jay Miyaki Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of Alternative Structures International under programs of the federal government for the year ended June 30, 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 (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Alternative Structures International, it is not intended to and does not present the financial position, changes in net assets, or cash flows. The expenditures reported on the schedule of expenditures of federal awards are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Alternative Structures International did not elect to use the 10% de minimus indirect cost rate.

Finding Details

Finding 2022-001
During the course of the audit, we proposed journal entries to record or adjust certain accounts. The material adjustments proposed included adjustments to assets, liabilities, net assets, revenues, and expenses. Alternative Structures International did not identify and make the necessary adjustments to the financial statements before the audit began, thus the financial statements were materially misstated.
Finding 2022-002
Alternative Structures International did not submit its audit package and the data collection form within nine months after the end of its fiscal year.
Finding 2022-001
During the course of the audit, we proposed journal entries to record or adjust certain accounts. The material adjustments proposed included adjustments to assets, liabilities, net assets, revenues, and expenses. Alternative Structures International did not identify and make the necessary adjustments to the financial statements before the audit began, thus the financial statements were materially misstated.
Finding 2022-002
Alternative Structures International did not submit its audit package and the data collection form within nine months after the end of its fiscal year.
Finding 2022-001
During the course of the audit, we proposed journal entries to record or adjust certain accounts. The material adjustments proposed included adjustments to assets, liabilities, net assets, revenues, and expenses. Alternative Structures International did not identify and make the necessary adjustments to the financial statements before the audit began, thus the financial statements were materially misstated.
Finding 2022-002
Alternative Structures International did not submit its audit package and the data collection form within nine months after the end of its fiscal year.
Finding 2022-001
During the course of the audit, we proposed journal entries to record or adjust certain accounts. The material adjustments proposed included adjustments to assets, liabilities, net assets, revenues, and expenses. Alternative Structures International did not identify and make the necessary adjustments to the financial statements before the audit began, thus the financial statements were materially misstated.
Finding 2022-002
Alternative Structures International did not submit its audit package and the data collection form within nine months after the end of its fiscal year.