FAC Explorer

Audit 349425

FY End
2024-03-31
Total Expended
$19.76M
Findings
8
Programs
6
Organization: Honolulu Community Action Program, Inc. (HI)
Year: 2024 Accepted: 2025-03-27
Auditor: Kkdly LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
538702 2024-001 Significant Deficiency - L
538703 2024-001 Significant Deficiency - L
538704 2024-001 Significant Deficiency - L
538705 2024-001 Significant Deficiency - L
1115144 2024-001 Significant Deficiency - L
1115145 2024-001 Significant Deficiency - L
1115146 2024-001 Significant Deficiency - L
1115147 2024-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
93.600 Head Start $15.19M Yes 1
93.568 Low-Income Home Energy Assistance $196,495 - 0
81.042 Weatherization Assistance for Low-Income Persons $166,044 - 0
93.569 Community Services Block Grant $67,512 Yes 1
14.231 Emergency Solutions Grant Program $67,511 - 0
10.558 Child and Adult Care Food Program $58,099 - 0

Contacts

Name Title Type
J8VUHE2CC5C3 Lynnelle Hasegawa Auditee
8084475406 Jennifer Isobe Auditor
No contacts on file

Notes to SEFA

Title: (1) Basis of Presentation Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Honolulu Community Action Program, Inc. (the Organization) under programs of the federal government for the year ended March 31, 2024. 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 the Organization, it is not intended to, and does not, present the financial position, changes in net assets, or cash flows of the Organization. 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. De Minimis Rate Used: N Rate Explanation: The Organization has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Honolulu Community Action Program, Inc. (the Organization) under programs of the federal government for the year ended March 31, 2024. 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 the Organization, it is not intended to, and does not, present the financial position, changes in net assets, or cash flows of the Organization.
Title: (2) Summary of Significant Accounting Policies Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Honolulu Community Action Program, Inc. (the Organization) under programs of the federal government for the year ended March 31, 2024. 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 the Organization, it is not intended to, and does not, present the financial position, changes in net assets, or cash flows of the Organization. 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. De Minimis Rate Used: N Rate Explanation: The Organization has elected not to use the 10-percent de minimis 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: (3) Indirect Cost Rate Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Honolulu Community Action Program, Inc. (the Organization) under programs of the federal government for the year ended March 31, 2024. 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 the Organization, it is not intended to, and does not, present the financial position, changes in net assets, or cash flows of the Organization. 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. De Minimis Rate Used: N Rate Explanation: The Organization has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The Organization has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2024-001
Criteria: A non-Federal entity that expends $750,000 or more in Federal awards during the year must have a single audit 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 the Organization 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 March 31, 2024, within the stipulated nine months after the end of the audit period. Cause: The Organization 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 March 31, 2024. Effect:The Organization is not in compliance with the Uniform Guidance terms and conditions regarding the submission dates of the single audit reports and Data Collection Form for the year ended March 31, 2024. Recommendation:We recommend that the Organization incorporate internal controls to ensure compliance with the Uniform Guidance with respect to the deadline for submission of the single audit reports to the Federal Audit Clearinghouse. Views of Responsible Officials and Planned Corrective Action: The Organization agrees with the finding and the recommendation.Management will work diligently with its audit firm to ensure that future single audit reports are filed timely with the Federal Audit Clearinghouse.
Finding 2024-001
Criteria: A non-Federal entity that expends $750,000 or more in Federal awards during the year must have a single audit 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 the Organization 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 March 31, 2024, within the stipulated nine months after the end of the audit period. Cause: The Organization 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 March 31, 2024. Effect:The Organization is not in compliance with the Uniform Guidance terms and conditions regarding the submission dates of the single audit reports and Data Collection Form for the year ended March 31, 2024. Recommendation:We recommend that the Organization incorporate internal controls to ensure compliance with the Uniform Guidance with respect to the deadline for submission of the single audit reports to the Federal Audit Clearinghouse. Views of Responsible Officials and Planned Corrective Action: The Organization agrees with the finding and the recommendation.Management will work diligently with its audit firm to ensure that future single audit reports are filed timely with the Federal Audit Clearinghouse.
Finding 2024-001
Criteria: A non-Federal entity that expends $750,000 or more in Federal awards during the year must have a single audit 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 the Organization 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 March 31, 2024, within the stipulated nine months after the end of the audit period. Cause: The Organization 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 March 31, 2024. Effect:The Organization is not in compliance with the Uniform Guidance terms and conditions regarding the submission dates of the single audit reports and Data Collection Form for the year ended March 31, 2024. Recommendation:We recommend that the Organization incorporate internal controls to ensure compliance with the Uniform Guidance with respect to the deadline for submission of the single audit reports to the Federal Audit Clearinghouse. Views of Responsible Officials and Planned Corrective Action: The Organization agrees with the finding and the recommendation.Management will work diligently with its audit firm to ensure that future single audit reports are filed timely with the Federal Audit Clearinghouse.
Finding 2024-001
Criteria: A non-Federal entity that expends $750,000 or more in Federal awards during the year must have a single audit 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 the Organization 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 March 31, 2024, within the stipulated nine months after the end of the audit period. Cause: The Organization 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 March 31, 2024. Effect:The Organization is not in compliance with the Uniform Guidance terms and conditions regarding the submission dates of the single audit reports and Data Collection Form for the year ended March 31, 2024. Recommendation:We recommend that the Organization incorporate internal controls to ensure compliance with the Uniform Guidance with respect to the deadline for submission of the single audit reports to the Federal Audit Clearinghouse. Views of Responsible Officials and Planned Corrective Action: The Organization agrees with the finding and the recommendation.Management will work diligently with its audit firm to ensure that future single audit reports are filed timely with the Federal Audit Clearinghouse.
Finding 2024-001
Criteria: A non-Federal entity that expends $750,000 or more in Federal awards during the year must have a single audit 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 the Organization 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 March 31, 2024, within the stipulated nine months after the end of the audit period. Cause: The Organization 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 March 31, 2024. Effect:The Organization is not in compliance with the Uniform Guidance terms and conditions regarding the submission dates of the single audit reports and Data Collection Form for the year ended March 31, 2024. Recommendation:We recommend that the Organization incorporate internal controls to ensure compliance with the Uniform Guidance with respect to the deadline for submission of the single audit reports to the Federal Audit Clearinghouse. Views of Responsible Officials and Planned Corrective Action: The Organization agrees with the finding and the recommendation.Management will work diligently with its audit firm to ensure that future single audit reports are filed timely with the Federal Audit Clearinghouse.
Finding 2024-001
Criteria: A non-Federal entity that expends $750,000 or more in Federal awards during the year must have a single audit 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 the Organization 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 March 31, 2024, within the stipulated nine months after the end of the audit period. Cause: The Organization 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 March 31, 2024. Effect:The Organization is not in compliance with the Uniform Guidance terms and conditions regarding the submission dates of the single audit reports and Data Collection Form for the year ended March 31, 2024. Recommendation:We recommend that the Organization incorporate internal controls to ensure compliance with the Uniform Guidance with respect to the deadline for submission of the single audit reports to the Federal Audit Clearinghouse. Views of Responsible Officials and Planned Corrective Action: The Organization agrees with the finding and the recommendation.Management will work diligently with its audit firm to ensure that future single audit reports are filed timely with the Federal Audit Clearinghouse.
Finding 2024-001
Criteria: A non-Federal entity that expends $750,000 or more in Federal awards during the year must have a single audit 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 the Organization 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 March 31, 2024, within the stipulated nine months after the end of the audit period. Cause: The Organization 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 March 31, 2024. Effect:The Organization is not in compliance with the Uniform Guidance terms and conditions regarding the submission dates of the single audit reports and Data Collection Form for the year ended March 31, 2024. Recommendation:We recommend that the Organization incorporate internal controls to ensure compliance with the Uniform Guidance with respect to the deadline for submission of the single audit reports to the Federal Audit Clearinghouse. Views of Responsible Officials and Planned Corrective Action: The Organization agrees with the finding and the recommendation.Management will work diligently with its audit firm to ensure that future single audit reports are filed timely with the Federal Audit Clearinghouse.
Finding 2024-001
Criteria: A non-Federal entity that expends $750,000 or more in Federal awards during the year must have a single audit 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 the Organization 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 March 31, 2024, within the stipulated nine months after the end of the audit period. Cause: The Organization 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 March 31, 2024. Effect:The Organization is not in compliance with the Uniform Guidance terms and conditions regarding the submission dates of the single audit reports and Data Collection Form for the year ended March 31, 2024. Recommendation:We recommend that the Organization incorporate internal controls to ensure compliance with the Uniform Guidance with respect to the deadline for submission of the single audit reports to the Federal Audit Clearinghouse. Views of Responsible Officials and Planned Corrective Action: The Organization agrees with the finding and the recommendation.Management will work diligently with its audit firm to ensure that future single audit reports are filed timely with the Federal Audit Clearinghouse.