FAC Explorer

Audit 402656

FY End
2022-06-30
Total Expended
$1.19M
Findings
1
Programs
3
Organization: Mental Health Kokua (HI)
Year: 2022 Accepted: 2026-05-29
Auditor: KKDLY LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1216177 2022-004 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
14.267 CONTINUUM OF CARE PROGRAM $954,967 Yes 1
93.150 PROJECTS FOR ASSISTANCE IN TRANSITION FROM HOMELESSNESS (PATH) $132,342 Yes 0
14.195 PROJECT-BASED RENTAL ASSISTANCE (PBRA) $98,198 Yes 0

Contacts

Name Title Type
UXKDW117CW79 Huilan Kamita Auditee
8085294560 Gordon G. Ciano Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Mental Health Kokua (the Organization) under programs of the federal government for the year ended June 30, 2022. 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.
The Organization has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
The Organization receives federal awards that are passed through the State of Hawaii and City and County of Honolulu. Some of these contracts contain a blend of non-federal and federal awards. To the extent practical, the federal funding has been segregated based on information provided by the pass-through agency. Due to the timing differences between the contract periods and the Organization’s reporting period, allocation differences may result.

Finding Details

Finding 2022-004
Criteria In accordance with 2 U.S. Code of Federal Regulations (CFR) 200.512, the Organization must submit its single audit reporting package and data collection form to the Federal Audit Clearinghouse (the FAC) within the earlier of 30 days after receipt of the auditors’ report, or nine months after the end of the audit period. Condition The Organization did not submit its single audit reporting packages and data collection form (Form SF-SAC) for the year ended June 30, 2022 to the FAC by the required due date. Cause The Organization did not have adequate procedures to ensure the timely filing of the single audit reporting package and data collection form to the FAC. Effect Late filing has resulted in noncompliance with timely submission of financial information to grantor agencies. Repeated Finding See finding 2021-004 included in the Status of Prior Audit Findings. Recommendation We recommend that the Organization improve its financial reporting process to ensure compliance with the reporting requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, which requires that the single audit reporting package and data collection form be submitted to the FAC within the earlier of 30 days after the receipt of the auditors’ report, or nine months after the end of the audit period, unless a longer period of time is agreed to in advance by the cognizant or oversight agency for the audit. Views of Responsible Officials and Planned Corrective Action Reporting Compliance. Mental Health Kokua will ensure compliance with the FAC requirement of submitting the Single Audit Package and data collection report no later than 30 days after receipt of the audit. The CFO of Mental Health Kokua will be responsible for ensuring this compliance is met.