FAC Explorer

Audit 393958

FY End
2025-06-30
Total Expended
$6.28M
Findings
2
Programs
9
Organization: Hawaii Health & Harm Reduction Center (HI)
Year: 2025 Accepted: 2026-03-24
Auditor: KKDLY LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1182536 2025-001 Material Weakness Yes AB
1182537 2025-002 Material Weakness Yes E

Programs

ALN Program Spent Major Findings
93.917 HIV CARE FORMULA GRANTS $4.73M Yes 2
93.243 SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE $465,240 Yes 0
93.354 PUBLIC HEALTH EMERGENCY RESPONSE: COOPERATIVE AGREEMENT FOR EMERGENCY RESPONSE: PUBLIC HEALTH CRISIS RESPONSE $245,357 Yes 0
14.241 HOUSING OPPORTUNITIES FOR PERSONS WITH AIDS $132,202 Yes 0
93.136 INJURY PREVENTION AND CONTROL RESEARCH AND STATE AND COMMUNITY BASED PROGRAMS $113,818 Yes 0
14.276 YOUTH HOMELESSNESS DEMONSTRATION PROGRAM $66,522 Yes 0
93.788 OPIOID STR $51,115 Yes 0
93.493 CONGRESSIONAL DIRECTIVES $12,951 Yes 0
93.959 BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE $7,231 Yes 0

Contacts

Name Title Type
Z1P5BXCHLG27 Kavika Puahi Auditee
8088533238 Guy Nishihira Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Hawai'i Health & Harm Reduction Center (HHHRC) under programs of the federal government for the year ended June 30, 2025. The information in the 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 HHHRC, it is not intended to and does not present the financial position, changes in net assets, or cash flows of HHHRC.
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.
HHHRC has not elected to use the de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2025-001
HHHRC is committed to continuing to improve its adherence with established policies and procedures to verify eligibility documentation for recipients of Ryan White Part B Program funds. HHHRC will review these findings with all relevant staff and provide a refresher training on appropriate documentation of eligibility (with a focus on income determination and reference dates as described in the condition section) by the end of March 2026. HHHRC will review its current internal controls process which currently includes review from the HIV Program Manager and random quality assurance checks from the Quality Program Coordinator. The HIV Director and/or the Deputy Director of Community Programs will be responsible for reviewing, updating, and implementing any changes to HHHRC internal auditing to ensure program compliance. HHHRC understands that this is a repeat finding and continue to prioritize both staff training and refinement of our internal review process to ensure compliance.
Finding 2025-002
Refer to “Views of Responsible Officials and Planned Corrective Action” for Finding No. 2025-001.