FAC Explorer

Audit 369902

FY End
2024-12-31
Total Expended
$2.67M
Findings
1
Programs
3
Organization: Vibrant Hawaii (HI)
Year: 2024 Accepted: 2025-09-30
Auditor: Verity CPAS

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1157762 2024-002 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
10.559 Summer Food Service Program for Children $2.14M Yes 1
21.027 Coronavirus State and Local Fiscal Recovery Funds $528,276 Yes 0
45.024 Promotion of the Arts Grants to Organizations and Individuals $3,339 Yes 0

Contacts

Name Title Type
J1XWXL34K8Z1 Janice Ikeda Auditee
8083651808 Maryjean Saguid Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (“Schedule”) includes the federal award activity of Vibrant Hawaiʻi (“Organization”) under programs of the federal government for the year 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 the Schedule may differ from amounts presented in, or used 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 on grants as allowed under the Uniform Guidance.
* Denotes major program, which comprised 99% of total expenditures of federal awards.
The Organization has not passed through any federal awards to subrecipients during the year ended December 31, 2024.

Finding Details

Finding 2024-002
Type of Finding: Significant deficiency Federal Agencies, Programs, and Assistance Listing Numbers: o U.S. Department of Agriculture:  State of Hawaii, Office of Education, Hawaii Child Nutrition Program: Summer Food Service Program for Children (Assistance Listing No. 10.559) Criteria – In accordance with Title 2, Subtitle A, Chapter II, Section 200.303 (2 CFR § 200.303), non-federal entities must establish and maintain effective internal controls over federal awards that provide reasonable assurance that the entity is managing the award in compliance with federal statutes, regulations, and terms and conditions of the award. Segregation of duties and management oversight are essential components of effective internal control. Condition – During our audit, we noted that the meal reimbursement claims submitted for June and July 2024 reconciled to supporting documentation. However, there was no evidence of management's review and approval of the submitted meal reimbursement claims. Cause – The Organization's meal reimbursement process did not require management review or approval of claims prior to submission. Effect – Insufficient management review increases the risk of unsubstantiated claim reimbursements which could result in noncompliance with program requirements. Questioned Costs – None Identification as a Repeat Finding, if applicable – Not a repeat finding. Recommendation – In addition to existing processes and controls over meal reimbursement claim submissions, we recommend management document their review and approval of meal reimbursement claims with a reviewer sign off. Views of Responsible Official(s) and Planned Corrective Action – See Corrective Action Plan on page 41.