EIN: 202509287
UEI: TNUFJB5MRAV8
Audit also covers EIN: 472562206 · unlinked EINs have no separate FAC filing
Audited by: Carbonaro CPAs & Management Group
Oversight agency: 93 [Department of Health and Human Services]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 11, 2025. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by March 11, 2026 (178 days ago).
What is a management decision? →FAC accepted this audit on July 12, 2024 — management decision was due January 12, 2025.
FAC accepted this audit on August 3, 2023 — management decision was due February 3, 2024.
Several adjustments were required to present the Schedule of Expenditures of Federal Awards prepared by Management fairly in all material respects in relation to the Organization?s financial statements. Criteria: Government Auditing Standards require adequate internal controls over financial reporting to ensure that financial statements and any required supplementary information is reported free of material misstatement. Additionally, Part 200. Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards Subpart F. Audit Requirements subgroup 47. Auditees Section 200.510, Financial statements: The auditee must prepare a schedule of expenditures of Federal awards for the period covered by the auditee's financial statements which must include the total Federal awards expended as determined in accordance with ?200.502 Basis for determining Federal awards expended. Context and Cause of Condition: Lack of or ineffective oversight by qualified individual(s), and deficiencies in the operation of existing accounting oversight procedures. Potential Effect: Lack of sufficient accounting oversight procedures will provide opportunities for errors or fraud to occur and increase the risk of material misstatement of the financial statements and required supplementary information. Additionally, lack of internal controls does not allow the preparation of the Schedule of Expenditure of Federal Awards to meet the requirements of Uniform Guidance. Questioned Costs: None Recommendation: We recommend Management establish procedures and controls to properly identify the funding source of all grant awards and the applicable Award Listing numbers. Management should track federal funds it receives and review the applicable compliance requirements to ensure proper grant spending, monitoring and reporting. The Schedule of Expend s should be reconciled to the Organization?s financial statements on a routine basis.
Show full finding ▾Hide full finding ▴Finding 2022-001 - Materially Misstated Schedule of Expenditures of Federal Awards Condition: Several adjustments were required to present the Schedule of Expenditures of Federal Awards prepared by Management fairly in all material respects in relation to the Organization?s financial statements. Criteria: Government Auditing Standards require adequate internal controls over financial reporting to ensure that financial statements and any required supplementary information is reported free of material misstatement. Additionally, Part 200. Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards Subpart F. Audit Requirements subgroup 47. Auditees Section 200.510, Financial statements: The auditee must prepare a schedule of expenditures of Federal awards for the period covered by the auditee's financial statements which must include the total Federal awards expended as determined in accordance with ?200.502 Basis for determining Federal awards expended. Context and Cause of Condition: Lack of or ineffective oversight by qualified individual(s), and deficiencies in the operation of existing accounting oversight procedures. Potential Effect: Lack of sufficient accounting oversight procedures will provide opportunities for errors or fraud to occur and increase the risk of material misstatement of the financial statements and required supplementary information. Additionally, lack of internal controls does not allow the preparation of the Schedule of Expenditure of Federal Awards to meet the requirements of Uniform Guidance. Questioned Costs: None Recommendation: We recommend Management establish procedures and controls to properly identify the funding source of all grant awards and the applicable Award Listing numbers. Management should track federal funds it receives and review the applicable compliance requirements to ensure proper grant spending, monitoring and reporting. The Schedule of Expend s should be reconciled to the Organization?s financial statements on a routine basis.
Finding 2022-001 - Materially Misstated Schedule of Expenditures of Federal Awards Condition: Several adjustments were required to present the Schedule of Expenditures of Federal Awards prepared by Management fairly in all material respects in relation to the Organization?s financial statements. Corrective Action Plan: Management has converted internal accounting software to a more robust system that provides a platform to assist in tracking federal assistance listing numbers. t a process that will require a quarterly reconciliation of the Schedule of Expenditures of Federal Awards to underlying accounting records.
FAC accepted this audit on July 31, 2022 — management decision was due January 31, 2023.
FAC accepted this audit on June 22, 2021 — management decision was due December 22, 2021.
FAC accepted this audit on May 21, 2020 — management decision was due November 21, 2020.
FAC accepted this audit on June 12, 2019 — management decision was due December 12, 2019.
FAC accepted this audit on June 7, 2018 — management decision was due December 7, 2018.
FAC accepted this audit on April 25, 2017 — management decision was due October 25, 2017.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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