FAC Explorer

Audit 348304

FY End
2024-06-30
Total Expended
$28.42M
Findings
10
Programs
24
Organization: Catholic Charities Hawaii (HI)
Year: 2024 Accepted: 2025-03-25
Auditor: Cw Associates CPAS

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
530198 2024-001 Significant Deficiency - B
530199 2024-001 Significant Deficiency - B
530200 2024-001 Significant Deficiency - B
530201 2024-001 Significant Deficiency - B
530202 2024-001 Significant Deficiency - B
1106640 2024-001 Significant Deficiency - B
1106641 2024-001 Significant Deficiency - B
1106642 2024-001 Significant Deficiency - B
1106643 2024-001 Significant Deficiency - B
1106644 2024-001 Significant Deficiency - B

Programs

ALN Program Spent Major Findings
21.023 Emergency Rental Assistance Program $1.82M Yes 0
14.239 Home Investment Partnerships Program $1.39M Yes 0
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $706,514 - 0
64.055 Staff Sergeant Parker Gordon Fox Suicide Prevention Grant Program $542,370 - 0
97.088 Disaster Assistance Projects $232,601 - 0
16.575 Crime Victim Assistance $221,671 - 0
93.603 Adoption and Legal Guardianship Incentive Payments Program $188,172 - 0
93.658 Foster Care Title IV-E $160,544 - 0
93.958 Block Grants for Community Mental Health Services $112,367 - 0
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $102,430 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $96,423 Yes 1
93.470 Alzheimer's Disease Program Initiative $88,538 - 0
94.017 Americorps Seniors Senior Demonstration Program (fgp) 94.017 $77,901 - 0
64.056 Legal Services for Veterans Grants $56,723 - 0
93.071 Medicare Enrollment Assistance Program $53,541 - 0
14.231 Emergency Solutions Grant Program $45,368 - 0
97.010 Citizen Education and Training $43,750 - 0
93.048 Special Programs for the Aging, Title Iv, and Title Ii, Discretionary Projects $35,000 - 0
93.558 Temporary Assistance for Needy Families $34,905 - 0
64.044 Vha Home Care $29,500 - 0
64.033 Va Supportive Services for Veteran Families Program $20,621 Yes 0
93.052 National Family Caregiver Support, Title Iii, Part E $12,469 - 0
93.556 Marylee Allen Promoting Safe and Stable Families Program $6,718 - 0
93.667 Social Services Block Grant $950 - 0

Contacts

Name Title Type
HFBDX65M3B27 Paul Kobayashi Auditee
8085274835 Terri Fujii Auditor
No contacts on file

Notes to SEFA

Title: NOTE A – BASIS OF PRESENTATION Accounting Policies: The 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. In addition, agency or pass-through numbers are presented where available. De Minimis Rate Used: N Rate Explanation: CCH has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the federal grant activity of Catholic Charities Hawaii (CCH) for the year ended June 30, 2024, and is presented on the accrual basis of accounting. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, certain amounts presented in this Schedule may differ from amounts presented in, or used in the preparation of, the financial statements of CCH. (*) Denotes major programs.
Title: NOTE B – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: The 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. In addition, agency or pass-through numbers are presented where available. De Minimis Rate Used: N Rate Explanation: CCH has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The 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. In addition, agency or pass-through numbers are presented where available.
Title: NOTE C – INDIRECT COST RATES Accounting Policies: The 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. In addition, agency or pass-through numbers are presented where available. De Minimis Rate Used: N Rate Explanation: CCH has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. CCH has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2024-001
In the current year, the auditor expressed an unmodified opinion on the compliance for the major federal award programs of CCH. However, the following instance of noncompliance in accordance with the Uniform Guidance and a significant deficiency of internal control over compliance are described below in Finding 2024-001. Finding 2024-001: Coronavirus State and Local Fiscal Recovery Funds (AL No. 21.027) Criteria – In accordance with Code of Federal Regulations §200.510, Schedule of Expenditures of Federal Awards (SEFA), the auditee must prepare a SEFA for the period covered by the auditee’s financial statements that includes the total Federal awards expended. Condition – During our review of the contracts and the source of funding of the Coronavirus State and Local Fiscal Recovery Funds (AL No. 21.027), it was noted that one of the contracts and the related expenditures included on the SEFA was from State of Hawaii funds and not Federal funds. Cause – CCH receives both Federal and State contracts passed through the State of Hawaii, Department of Human Services, Homeless Programs Office (HPO). The $600,000 of expenditures from contract DHS-25-HPO-0075 was incorrectly included on the SEFA as expenditures of Federal awards. Effect – After discovering this issue during the audit, the SEFA was revised by CCH to remove expenditures related to contract DHS-25-HPO-0075. The auditor revised the single audit testing after receiving the revised SEFA to exclude expenditures related to this contract. Question Costs – There were no questioned costs associated with this finding as no unallowable expenditures were noted. Recommendation – CCH should implement a control to ensure that the SEFA is accurate and complete, and only includes expenditures of Federal funds, prior to the start of the audit. Responsible Official’s Response and Corrective Action – Refer to the Corrective Action Plan.
Finding 2024-001
In the current year, the auditor expressed an unmodified opinion on the compliance for the major federal award programs of CCH. However, the following instance of noncompliance in accordance with the Uniform Guidance and a significant deficiency of internal control over compliance are described below in Finding 2024-001. Finding 2024-001: Coronavirus State and Local Fiscal Recovery Funds (AL No. 21.027) Criteria – In accordance with Code of Federal Regulations §200.510, Schedule of Expenditures of Federal Awards (SEFA), the auditee must prepare a SEFA for the period covered by the auditee’s financial statements that includes the total Federal awards expended. Condition – During our review of the contracts and the source of funding of the Coronavirus State and Local Fiscal Recovery Funds (AL No. 21.027), it was noted that one of the contracts and the related expenditures included on the SEFA was from State of Hawaii funds and not Federal funds. Cause – CCH receives both Federal and State contracts passed through the State of Hawaii, Department of Human Services, Homeless Programs Office (HPO). The $600,000 of expenditures from contract DHS-25-HPO-0075 was incorrectly included on the SEFA as expenditures of Federal awards. Effect – After discovering this issue during the audit, the SEFA was revised by CCH to remove expenditures related to contract DHS-25-HPO-0075. The auditor revised the single audit testing after receiving the revised SEFA to exclude expenditures related to this contract. Question Costs – There were no questioned costs associated with this finding as no unallowable expenditures were noted. Recommendation – CCH should implement a control to ensure that the SEFA is accurate and complete, and only includes expenditures of Federal funds, prior to the start of the audit. Responsible Official’s Response and Corrective Action – Refer to the Corrective Action Plan.
Finding 2024-001
In the current year, the auditor expressed an unmodified opinion on the compliance for the major federal award programs of CCH. However, the following instance of noncompliance in accordance with the Uniform Guidance and a significant deficiency of internal control over compliance are described below in Finding 2024-001. Finding 2024-001: Coronavirus State and Local Fiscal Recovery Funds (AL No. 21.027) Criteria – In accordance with Code of Federal Regulations §200.510, Schedule of Expenditures of Federal Awards (SEFA), the auditee must prepare a SEFA for the period covered by the auditee’s financial statements that includes the total Federal awards expended. Condition – During our review of the contracts and the source of funding of the Coronavirus State and Local Fiscal Recovery Funds (AL No. 21.027), it was noted that one of the contracts and the related expenditures included on the SEFA was from State of Hawaii funds and not Federal funds. Cause – CCH receives both Federal and State contracts passed through the State of Hawaii, Department of Human Services, Homeless Programs Office (HPO). The $600,000 of expenditures from contract DHS-25-HPO-0075 was incorrectly included on the SEFA as expenditures of Federal awards. Effect – After discovering this issue during the audit, the SEFA was revised by CCH to remove expenditures related to contract DHS-25-HPO-0075. The auditor revised the single audit testing after receiving the revised SEFA to exclude expenditures related to this contract. Question Costs – There were no questioned costs associated with this finding as no unallowable expenditures were noted. Recommendation – CCH should implement a control to ensure that the SEFA is accurate and complete, and only includes expenditures of Federal funds, prior to the start of the audit. Responsible Official’s Response and Corrective Action – Refer to the Corrective Action Plan.
Finding 2024-001
In the current year, the auditor expressed an unmodified opinion on the compliance for the major federal award programs of CCH. However, the following instance of noncompliance in accordance with the Uniform Guidance and a significant deficiency of internal control over compliance are described below in Finding 2024-001. Finding 2024-001: Coronavirus State and Local Fiscal Recovery Funds (AL No. 21.027) Criteria – In accordance with Code of Federal Regulations §200.510, Schedule of Expenditures of Federal Awards (SEFA), the auditee must prepare a SEFA for the period covered by the auditee’s financial statements that includes the total Federal awards expended. Condition – During our review of the contracts and the source of funding of the Coronavirus State and Local Fiscal Recovery Funds (AL No. 21.027), it was noted that one of the contracts and the related expenditures included on the SEFA was from State of Hawaii funds and not Federal funds. Cause – CCH receives both Federal and State contracts passed through the State of Hawaii, Department of Human Services, Homeless Programs Office (HPO). The $600,000 of expenditures from contract DHS-25-HPO-0075 was incorrectly included on the SEFA as expenditures of Federal awards. Effect – After discovering this issue during the audit, the SEFA was revised by CCH to remove expenditures related to contract DHS-25-HPO-0075. The auditor revised the single audit testing after receiving the revised SEFA to exclude expenditures related to this contract. Question Costs – There were no questioned costs associated with this finding as no unallowable expenditures were noted. Recommendation – CCH should implement a control to ensure that the SEFA is accurate and complete, and only includes expenditures of Federal funds, prior to the start of the audit. Responsible Official’s Response and Corrective Action – Refer to the Corrective Action Plan.
Finding 2024-001
In the current year, the auditor expressed an unmodified opinion on the compliance for the major federal award programs of CCH. However, the following instance of noncompliance in accordance with the Uniform Guidance and a significant deficiency of internal control over compliance are described below in Finding 2024-001. Finding 2024-001: Coronavirus State and Local Fiscal Recovery Funds (AL No. 21.027) Criteria – In accordance with Code of Federal Regulations §200.510, Schedule of Expenditures of Federal Awards (SEFA), the auditee must prepare a SEFA for the period covered by the auditee’s financial statements that includes the total Federal awards expended. Condition – During our review of the contracts and the source of funding of the Coronavirus State and Local Fiscal Recovery Funds (AL No. 21.027), it was noted that one of the contracts and the related expenditures included on the SEFA was from State of Hawaii funds and not Federal funds. Cause – CCH receives both Federal and State contracts passed through the State of Hawaii, Department of Human Services, Homeless Programs Office (HPO). The $600,000 of expenditures from contract DHS-25-HPO-0075 was incorrectly included on the SEFA as expenditures of Federal awards. Effect – After discovering this issue during the audit, the SEFA was revised by CCH to remove expenditures related to contract DHS-25-HPO-0075. The auditor revised the single audit testing after receiving the revised SEFA to exclude expenditures related to this contract. Question Costs – There were no questioned costs associated with this finding as no unallowable expenditures were noted. Recommendation – CCH should implement a control to ensure that the SEFA is accurate and complete, and only includes expenditures of Federal funds, prior to the start of the audit. Responsible Official’s Response and Corrective Action – Refer to the Corrective Action Plan.
Finding 2024-001
In the current year, the auditor expressed an unmodified opinion on the compliance for the major federal award programs of CCH. However, the following instance of noncompliance in accordance with the Uniform Guidance and a significant deficiency of internal control over compliance are described below in Finding 2024-001. Finding 2024-001: Coronavirus State and Local Fiscal Recovery Funds (AL No. 21.027) Criteria – In accordance with Code of Federal Regulations §200.510, Schedule of Expenditures of Federal Awards (SEFA), the auditee must prepare a SEFA for the period covered by the auditee’s financial statements that includes the total Federal awards expended. Condition – During our review of the contracts and the source of funding of the Coronavirus State and Local Fiscal Recovery Funds (AL No. 21.027), it was noted that one of the contracts and the related expenditures included on the SEFA was from State of Hawaii funds and not Federal funds. Cause – CCH receives both Federal and State contracts passed through the State of Hawaii, Department of Human Services, Homeless Programs Office (HPO). The $600,000 of expenditures from contract DHS-25-HPO-0075 was incorrectly included on the SEFA as expenditures of Federal awards. Effect – After discovering this issue during the audit, the SEFA was revised by CCH to remove expenditures related to contract DHS-25-HPO-0075. The auditor revised the single audit testing after receiving the revised SEFA to exclude expenditures related to this contract. Question Costs – There were no questioned costs associated with this finding as no unallowable expenditures were noted. Recommendation – CCH should implement a control to ensure that the SEFA is accurate and complete, and only includes expenditures of Federal funds, prior to the start of the audit. Responsible Official’s Response and Corrective Action – Refer to the Corrective Action Plan.
Finding 2024-001
In the current year, the auditor expressed an unmodified opinion on the compliance for the major federal award programs of CCH. However, the following instance of noncompliance in accordance with the Uniform Guidance and a significant deficiency of internal control over compliance are described below in Finding 2024-001. Finding 2024-001: Coronavirus State and Local Fiscal Recovery Funds (AL No. 21.027) Criteria – In accordance with Code of Federal Regulations §200.510, Schedule of Expenditures of Federal Awards (SEFA), the auditee must prepare a SEFA for the period covered by the auditee’s financial statements that includes the total Federal awards expended. Condition – During our review of the contracts and the source of funding of the Coronavirus State and Local Fiscal Recovery Funds (AL No. 21.027), it was noted that one of the contracts and the related expenditures included on the SEFA was from State of Hawaii funds and not Federal funds. Cause – CCH receives both Federal and State contracts passed through the State of Hawaii, Department of Human Services, Homeless Programs Office (HPO). The $600,000 of expenditures from contract DHS-25-HPO-0075 was incorrectly included on the SEFA as expenditures of Federal awards. Effect – After discovering this issue during the audit, the SEFA was revised by CCH to remove expenditures related to contract DHS-25-HPO-0075. The auditor revised the single audit testing after receiving the revised SEFA to exclude expenditures related to this contract. Question Costs – There were no questioned costs associated with this finding as no unallowable expenditures were noted. Recommendation – CCH should implement a control to ensure that the SEFA is accurate and complete, and only includes expenditures of Federal funds, prior to the start of the audit. Responsible Official’s Response and Corrective Action – Refer to the Corrective Action Plan.
Finding 2024-001
In the current year, the auditor expressed an unmodified opinion on the compliance for the major federal award programs of CCH. However, the following instance of noncompliance in accordance with the Uniform Guidance and a significant deficiency of internal control over compliance are described below in Finding 2024-001. Finding 2024-001: Coronavirus State and Local Fiscal Recovery Funds (AL No. 21.027) Criteria – In accordance with Code of Federal Regulations §200.510, Schedule of Expenditures of Federal Awards (SEFA), the auditee must prepare a SEFA for the period covered by the auditee’s financial statements that includes the total Federal awards expended. Condition – During our review of the contracts and the source of funding of the Coronavirus State and Local Fiscal Recovery Funds (AL No. 21.027), it was noted that one of the contracts and the related expenditures included on the SEFA was from State of Hawaii funds and not Federal funds. Cause – CCH receives both Federal and State contracts passed through the State of Hawaii, Department of Human Services, Homeless Programs Office (HPO). The $600,000 of expenditures from contract DHS-25-HPO-0075 was incorrectly included on the SEFA as expenditures of Federal awards. Effect – After discovering this issue during the audit, the SEFA was revised by CCH to remove expenditures related to contract DHS-25-HPO-0075. The auditor revised the single audit testing after receiving the revised SEFA to exclude expenditures related to this contract. Question Costs – There were no questioned costs associated with this finding as no unallowable expenditures were noted. Recommendation – CCH should implement a control to ensure that the SEFA is accurate and complete, and only includes expenditures of Federal funds, prior to the start of the audit. Responsible Official’s Response and Corrective Action – Refer to the Corrective Action Plan.
Finding 2024-001
In the current year, the auditor expressed an unmodified opinion on the compliance for the major federal award programs of CCH. However, the following instance of noncompliance in accordance with the Uniform Guidance and a significant deficiency of internal control over compliance are described below in Finding 2024-001. Finding 2024-001: Coronavirus State and Local Fiscal Recovery Funds (AL No. 21.027) Criteria – In accordance with Code of Federal Regulations §200.510, Schedule of Expenditures of Federal Awards (SEFA), the auditee must prepare a SEFA for the period covered by the auditee’s financial statements that includes the total Federal awards expended. Condition – During our review of the contracts and the source of funding of the Coronavirus State and Local Fiscal Recovery Funds (AL No. 21.027), it was noted that one of the contracts and the related expenditures included on the SEFA was from State of Hawaii funds and not Federal funds. Cause – CCH receives both Federal and State contracts passed through the State of Hawaii, Department of Human Services, Homeless Programs Office (HPO). The $600,000 of expenditures from contract DHS-25-HPO-0075 was incorrectly included on the SEFA as expenditures of Federal awards. Effect – After discovering this issue during the audit, the SEFA was revised by CCH to remove expenditures related to contract DHS-25-HPO-0075. The auditor revised the single audit testing after receiving the revised SEFA to exclude expenditures related to this contract. Question Costs – There were no questioned costs associated with this finding as no unallowable expenditures were noted. Recommendation – CCH should implement a control to ensure that the SEFA is accurate and complete, and only includes expenditures of Federal funds, prior to the start of the audit. Responsible Official’s Response and Corrective Action – Refer to the Corrective Action Plan.
Finding 2024-001
In the current year, the auditor expressed an unmodified opinion on the compliance for the major federal award programs of CCH. However, the following instance of noncompliance in accordance with the Uniform Guidance and a significant deficiency of internal control over compliance are described below in Finding 2024-001. Finding 2024-001: Coronavirus State and Local Fiscal Recovery Funds (AL No. 21.027) Criteria – In accordance with Code of Federal Regulations §200.510, Schedule of Expenditures of Federal Awards (SEFA), the auditee must prepare a SEFA for the period covered by the auditee’s financial statements that includes the total Federal awards expended. Condition – During our review of the contracts and the source of funding of the Coronavirus State and Local Fiscal Recovery Funds (AL No. 21.027), it was noted that one of the contracts and the related expenditures included on the SEFA was from State of Hawaii funds and not Federal funds. Cause – CCH receives both Federal and State contracts passed through the State of Hawaii, Department of Human Services, Homeless Programs Office (HPO). The $600,000 of expenditures from contract DHS-25-HPO-0075 was incorrectly included on the SEFA as expenditures of Federal awards. Effect – After discovering this issue during the audit, the SEFA was revised by CCH to remove expenditures related to contract DHS-25-HPO-0075. The auditor revised the single audit testing after receiving the revised SEFA to exclude expenditures related to this contract. Question Costs – There were no questioned costs associated with this finding as no unallowable expenditures were noted. Recommendation – CCH should implement a control to ensure that the SEFA is accurate and complete, and only includes expenditures of Federal funds, prior to the start of the audit. Responsible Official’s Response and Corrective Action – Refer to the Corrective Action Plan.