FAC Explorer

Audit 370124

FY End
2024-12-31
Total Expended
$5.24M
Findings
1
Programs
26
Organization: Hawaii Public Health Institute (HI)
Year: 2024 Accepted: 2025-09-30
Auditor: Cw Associates CPAS

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1158233 2024-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $1.17M Yes 0
93.493 Congressional Directives $1.10M Yes 1
93.495 Community Health Workers for Public Health Response and Resilient $545,997 Yes 0
93.387 National and State Tobacco Control Program $399,061 Yes 0
93.967 Centers for Disease Control and Prevention Collaboration with Academia to Strengthen Public Health $205,804 Yes 0
10.310 Agriculture and Food Research Initiative (afri) $196,970 Yes 0
93.307 Minority Health and Health Disparities Research $182,326 Yes 0
93.185 Immunization Research, Demonstration, Public Information and Education Training and Clinical Skills Improvement Projects $157,494 Yes 0
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $154,000 Yes 0
93.276 Drug-Free Communities Support Program Grants $85,230 Yes 0
10.225 Community Food Projects $82,596 Yes 0
66.309 Surveys, Studies, Investigations, Training and Special Purpose Activities Relating to Environmental Justice $76,302 Yes 0
93.310 Trans-Nih Research Support $75,182 Yes 0
93.516 Public Health Training Centers Program $68,315 Yes 0
93.988 Cooperative Agreements for Diabetes Control Programs $60,000 Yes 0
14.218 Community Development Block Grants/entitlement Grants $49,233 Yes 0
32.011 Affordable Connectivity Outreach Grant Program $38,539 Yes 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $33,666 Yes 0
93.130 Cooperative Agreements to States/territories for the Coordination and Development of Primary Care Offices $28,802 Yes 0
94.013 Americorps Volunteers in Service to America 94.013 $25,528 Yes 0
93.334 The Healthy Brain Initiative: Technical Assistance to Implement Public Health Actions Related to Cognitive Health, Cognitive Impairment, and Caregiving at the State and Local Levels $16,957 Yes 0
10.575 Farm to School Grant Program $16,088 Yes 0
93.426 The National Cardiovascular Health Program $14,677 Yes 0
10.664 Cooperative Forestry Assistance $13,336 Yes 0
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $10,000 Yes 0
93.913 Grants to States for Operation of State Offices of Rural Health $4,502 Yes 0

Contacts

Name Title Type
QDVCP45NMVX6 Jessica Yamauchi Auditee
8085916508 Grayson Nose Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the federal grant activity of Hawaii Public Health Institute (Institute) and is presented on the accrual basis of accounting. The information in the 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 the Schedule may differ from amounts presented in, or used in the preparation of, the financial statements of the Institute. * Denotes major programs.
The expenditures are recognized following the cost principles contained in the Uniform Guidance, as applicable, 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.
The Institute has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2024-001
Criteria – Per the Code of Federal Regulations (CFR), 2 CFR Chapter 1, Part 170, a prime awardee of a federal grant is required to file a Federal Funding Accountability and Transparency Act (FFATA) sub-award report by the end of the month following the month in which the prime awardee awards any sub-award equal to or greater than $30,000 in Federal funds that does not include recovery funds. Statement of Condition – The required FFATA reporting was not completed prior to the filing deadline. Questioned Costs – N/A Cause and Effect – Management of the Institute was unaware of the FFATA reporting requirement. Recommendation – Develop processes and procedures in order to identify the subawards that are subject to the FFATA reporting requirements, to ensure that the FFATA reporting is reviewed and approved for completeness and accuracy, and that the FFATA reporting is filed in a timely manner.