FAC Explorer

Audit 406396

FY End
2023-12-31
Total Expended
$940,012
Findings
4
Programs
6
Organization: Sustainable Molokai (HI)
Year: 2023 Accepted: 2026-07-02
Auditor: JAY MIYAKI CPA LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1222794 2023-001 Material Weakness Yes P
1222795 2023-002 Material Weakness Yes AB
1222796 2023-001 Material Weakness Yes P
1222797 2023-002 Material Weakness Yes AB

Programs

ALN Program Spent Major Findings
93.612 NATIVE AMERICAN PROGRAMS $317,153 Yes 2
10.443 OUTREACH AND ASSISTANCE FOR SOCIALLY DISADVANTAGED AND VETERAN FARMERS AND RANCHERS $252,325 Yes 2
10.311 BEGINNING FARMER AND RANCHER DEVELOPMENT PROGRAM $193,470 Yes 0
10.175 FARMERS MARKET AND LOCAL FOOD PROMOTION PROGRAM (B) $110,450 Yes 0
10.872 HEALTHY FOOD FINANCING INITIATIVE (B) $66,049 Yes 0
10.310 AGRICULTURE AND FOOD RESEARCH INITIATIVE (AFRI) $565 Yes 0

Contacts

Name Title Type
P6N5NCY6JFZ6 Tehani Kaalekahi Auditee
8085605410 Jay Miyaki Auditor
No contacts on file

Finding Details

Finding 2023-001
Sust`āinable Molokai did not submit its audit package and the data collection form within nine months after the end of its fiscal year.
Finding 2023-002
For 6 of 7 expenditures tested, management was unable to provide documentation demonstrating that the required review and approval control had been performed prior to disbursement. As a result, the auditor could not determine whether the control operated effectively throughout the audit period.