EIN: 237061499
UEI: TTNFU1BUBM49
Audited by: N&K CPAs, Inc.
Oversight agency: 93 [Department of Health and Human Services]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 18, 2026. 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 August 18, 2026 (26 days ago).
What is a management decision? →FAC accepted this audit on March 19, 2025 — management decision was due September 19, 2025.
FAC accepted this audit on February 9, 2024 — management decision was due August 9, 2024.
FAC accepted this audit on December 11, 2022 — management decision was due June 11, 2023.
FAC accepted this audit on December 14, 2021 — management decision was due June 14, 2022.
FAC accepted this audit on March 29, 2021 — management decision was due September 29, 2021.
FAC accepted this audit on March 15, 2020 — management decision was due September 15, 2020.
During our audit, we selected six (6) monthly expenditure reports and noted that all 6 were submitted to the DHS subsequent to the due date. Cause: We were informed that Hale Kipa, Inc. was unable to file the monthly expenditure reports due to the complexity of the program expenditure allocation and performance reporting process. Effect: Hale Kipa Inc. was not in compliance with the monthly expenditure reporting requirements of the DHS. Identification as a Repeat Finding This is a repeat finding from the previous fiscal year audit reported as finding 2018-001. Recommendation Hale Kipa Inc., should continue to improve processes and procedures to ensure that the monthly expenditure reports are submitted to the DHS on a timely basis. Views of Responsible Officials and Planned Corrective Action Management agrees with the finding and the recommendation. See Corrective Action Plan on pages 13-14.
Show full finding ▾Hide full finding ▴2019-001 Reporting to Pass-through Entity Not Done on a Timely Basis Federal agency: CFDA No.: U.S. Department of Health and Human Services 93.674 Program: Chaffee Foster Care Independence Program Criteria: Uniform Guidance 2 CFR 200.328(1) states that the non-Federal entity must submit performance reports at the interval required by the Federal awarding agency or pass-through entity to best inform improvements in program outcomes and productivity. The agreement entered into with the State of Hawaii, Department of Human Services (DHS) states that Monthly Expenditure Reports shall be due by the 15th of the month following the monthly invoice period. Condition: During our audit, we selected six (6) monthly expenditure reports and noted that all 6 were submitted to the DHS subsequent to the due date. Cause: We were informed that Hale Kipa, Inc. was unable to file the monthly expenditure reports due to the complexity of the program expenditure allocation and performance reporting process. Effect: Hale Kipa Inc. was not in compliance with the monthly expenditure reporting requirements of the DHS. Identification as a Repeat Finding This is a repeat finding from the previous fiscal year audit reported as finding 2018-001. Recommendation Hale Kipa Inc., should continue to improve processes and procedures to ensure that the monthly expenditure reports are submitted to the DHS on a timely basis. Views of Responsible Officials and Planned Corrective Action Management agrees with the finding and the recommendation. See Corrective Action Plan on pages 13-14.
2019-001 Grant Program: Chaffee Foster Care Independence Program CFDA No.: 93.674 Federal Agency: U.S. Department of Health and Human Services Compliance Requirement: Reporting to Pass-through Entity Not Done on a Timely Basis Criteria: Uniform Guidance 2 CFR 200.328(1) states that the non-Federal entity must submit performance reports at the interval required by the Federal awarding agency or pass-through entity to best inform improvements in program outcomes and productivity. The agreement entered into with the State of Hawaii, Department of Human Services (DHS) states that Monthly Expenditure Reports shall be due by the 15th of the month following the monthly invoice period. Condition: During our audit, we selected six (6) monthly expenditure reports and noted that all 6 were submitted to the DHS subsequent to the due date. Cause: We were informed that Hale Kipa, Inc. was unable to file the monthly expenditure reports due to the complexity of the program expenditure allocation and performance reporting process. Effect: Hale Kipa Inc. was not in compliance with the monthly expenditure reporting requirements of the DHS. Identification as a Repeat Finding This is a repeat finding from the immediate previous audit report as finding 2018-001. Recommendation Hale Kipa Inc., should continue to improve processes and procedures to ensure that the monthly expenditure reports are submitted to the DHS on a timely basis. Action Taken: Improvements to the efficiency of our closing process has been made to best of our ability without compromising the completeness and accuracy of the report. We will obtain monthly approvals from DHS whenever a Monthly Expenditure Report will be submitted past the 15th due date and keep the emailed approvals for documentation purposes.
2018-001
FAC accepted this audit on March 27, 2019 — management decision was due September 27, 2019.
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2017-003
FAC accepted this audit on January 2, 2018 — management decision was due July 2, 2018.
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2016-002
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2016-003
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2016-004
FAC accepted this audit on January 10, 2017 — management decision was due July 10, 2017.
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2015-002
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2015-005
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2015-006
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2015-007
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Show full finding ▾Hide full finding ▴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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