Finding 1173359 (2025-002)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2025
Accepted
2026-02-12

AI Summary

  • Core Issue: Kalihi-Palama Health Center failed to verify employee eligibility regarding suspension and debarment, risking non-compliance with federal regulations.
  • Impacted Requirements: This finding relates to compliance with §200.213 and §180.300, which prohibit contracts with debarred or suspended parties.
  • Recommended Follow-Up: Implement robust internal controls to ensure regular reviews of employee eligibility for federal assistance programs, and train staff on these procedures.

Finding Text

Grantor: U.S. Department of Health and Human Services Federal Program Names: Health Center Program Cluster Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless and Public Housing Primary Care) Grants for New and Expanded Services Under the Health Center Program COVID-19 Grants for New and Expanded Services Under the Health Center Program Federal Assistance Listing Numbers: 93.224 and 93.527 Federal Award Identification Number and Year: H8000814 - 2025 and 2024, H8L51682 - 2024 Criteria In accordance with §200.213 and §180.300, General Procurement Standards, nonfederal entities cannot enter into awards, subawards, or contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in federal assistance programs or activities. Condition Kalihi-Palama Health Center and Subsidiary did not have adequate evidence that they reviewed employees for suspension and debarment in accordance with the Uniform Guidance requirement Cause Kalihi-Palama Health Center and Subsidiary did not have adequate internal controls in place to illustrate a review for suspended or debarred employees. Effect or Potential Effect Kalihi-Palama Health Center and Subsidiary may have employees that have been suspended or debarred for doing business with the federal government. Questioned costs None. Context A test of twenty-five employees for suspension and debarment testing was performed and for all twenty-five employees tested, management did not provide adequate supporting documentation for the review and approval of each employee as to whether they haves been suspended or debarred. For two months, management could not provide proper support to show suspension and debarment procedures were performed. Identification as a Repeat Finding This finding is not a repeat finding. Recommendation Kalihi-Palama Health Center and Subsidiary should establish a system of internal controls to review employees in accordance with the Uniform Guidance requirements for suspension and debarment. These procedures should be reviewed with the appropriate staff to ensure compliance with requirements. Views of Responsible Officials Management agrees with the audit finding and will strengthen internal controls and accountability to correct the deficiency.

Corrective Action Plan

Finding 2025.002 Procurement, Suspension and Debarment Recommendation Kalihi-Palama Health should establish a system of internal controls to review employees in accordance with the Uniform Guidance requirements for suspension and debarment. These procedures should be reviewed with the appropriate staff to ensure compliance with requirements. Action Taken: Effective Februaty 9, 2026, we will implement the following changes to ensure employees are reviewed for suspension and debarment and the approval is documented. -Review and update the suspension and debarment internal process -Ensure all applicable employees are trained in the suspension and debarment process and understand their role and responsibilities -Implement a formal and documented monthly review and approval process by the Human Resources Supervisor/Director. -Ensure all source documents and approvals are properly stored and available for future reference as needed Emmanuel Kintu CEO/ Executive Director Kalihi-Palama Health Center

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 1173354 2025-001
    Material Weakness Repeat
  • 1173355 2025-002
    Material Weakness Repeat
  • 1173356 2025-001
    Material Weakness Repeat
  • 1173357 2025-002
    Material Weakness Repeat
  • 1173358 2025-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.224 HEALTH CENTER PROGRAM (COMMUNITY HEALTH CENTERS, MIGRANT HEALTH CENTERS, HEALTH CARE FOR THE HOMELESS, AND PUBLIC HOUSING PRIMARY CARE) $3.16M
14.267 CONTINUUM OF CARE PROGRAM $1.51M
93.268 IMMUNIZATION COOPERATIVE AGREEMENTS $1.29M
10.557 WIC SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN $712,315
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $256,158
93.898 CANCER PREVENTION AND CONTROL PROGRAMS FOR STATE, TERRITORIAL AND TRIBAL ORGANIZATIONS $80,000
93.323 EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) $56,937
93.527 GRANTS FOR NEW AND EXPANDED SERVICES UNDER THE HEALTH CENTER PROGRAM $26,586
93.307 MINORITY HEALTH AND HEALTH DISPARITIES RESEARCH $10,000
20.602 OCCUPANT PROTECTION INCENTIVE GRANTS $4,500
10.578 WIC GRANTS TO STATES (WGS) $1,605