FAC Explorer

Audit 367196

FY End
2024-12-31
Total Expended
$3.03M
Findings
1
Programs
4
Organization: Hawaii Good Food Alliance (HI)
Year: 2024 Accepted: 2025-09-23
Auditor: Verity CPAS

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1154851 2024-001 Material Weakness Yes A

Programs

ALN Program Spent Major Findings
10.186 Regional Food Business Centers $2.72M Yes 1
10.175 Farmers Market and Local Food Promotion Program $261,297 Yes 0
10.968 Increasing Land, Capital, and Market Access Program $41,318 Yes 0
10.177 Regional Food System Partnerships $11,396 Yes 0

Contacts

Name Title Type
DENEXH4D94H6 Chisa Woodley Auditee
8087341860 Maryjean Saguid Auditor
No contacts on file

Notes to SEFA

The schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of Hawaiʻi Good Food Alliance (the “Organization”) under programs of the federal government for the years ended December 31, 2024. The information on this Schedule is prepared 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”). Therefore, certain amounts presented in this Schedule may differ from amounts presented in the preparation of the financial statements 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 may or may not be allowable or may be limited as to reimbursement. In addition, agency or pass-through numbers are presented where available.
The Organization has elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
* Denotes major program, which comprised 90% of total expenditures of federal awards.

Finding Details

Finding 2024-001
Finding No. UG-2024-001 – Lack of Timesheets for Employees Federal Agencies, Programs, and Assistance Listing Numbers: • U.S. Department of Agriculture:  Agricultural Marketing Service: • Regional Food Business Centers (Assistance Listing No. 10.186) Criteria – Per Title 2 CFR 200.430(i), charges to federal awards for labor costs must be based on records that accurately reflect the work performed. These records must: • Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. • Be incorporated into the official records of the non-Federal entity. • Reasonably reflect the total activity for which the employee is compensated. • Support the distribution of employees’ labor costs among specific activities or cost objectives. • Include budget estimates only as interim accounting devices, provided that actual work performed is subsequently verified. Condition – The Organization does not maintain timesheets or other records to document hours worked or labor cost allocations. Labor charges are recorded monthly based on budgeted amounts. Cause – The Organization has not implemented a timekeeping system or alternative time documentation for its employees. Payroll costs are charged based on budgeted amounts, which are not subsequently adjusted to reflect actual activities performed. Effect – The Organization cannot substantiate labor costs or demonstrate accurate allocation of labor costs charged to the program. Questioned Costs – Unknown. Recommendation – We recommend that the Organization implement a system for tracking time and effort that meets the requirements of Title 2 CFR 200.430. This system should include: • Detailed timesheets or activity reports for employees whose labor costs are charged to federal awards. • Supervisory review and approval of time records. • Procedures for reconciling budgeted labor charges to actual time worked. Views of Responsible Official(s) and Planned Corrective Action – See Corrective Action Plan on page 36.