EIN: 853693179
UEI: J1XWXL34K8Z1
Data as of August 23, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 30, 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 30, 2026 (147 days ago).
What is a management decision? →Type of Finding: Significant deficiency Federal Agencies, Programs, and Assistance Listing Numbers: o U.S. Department of Agriculture: State of Hawaii, Office of Education, Hawaii Child Nutrition Program: Summer Food Service Program for Children (Assistance Listing No. 10.559) Criteria – In accordance with Title 2, Subtitle A, Chapter II, Section 200.303 (2 CFR § 200.303), non-federal entities must establish and maintain effective internal controls over federal awards that provide reasonable assurance that the entity is managing the award in compliance with federal statutes, regulations, and terms and conditions of the award. Segregation of duties and management oversight are essential components of effective internal control. Condition – During our audit, we noted that the meal reimbursement claims submitted for June and July 2024 reconciled to supporting documentation. However, there was no evidence of management's review and approval of the submitted meal reimbursement claims. Cause – The Organization's meal reimbursement process did not require management review or approval of claims prior to submission. Effect – Insufficient management review increases the risk of unsubstantiated claim reimbursements which could result in noncompliance with program requirements. Questioned Costs – None Identification as a Repeat Finding, if applicable – Not a repeat finding. Recommendation – In addition to existing processes and controls over meal reimbursement claim submissions, we recommend management document their review and approval of meal reimbursement claims with a reviewer sign off. Views of Responsible Official(s) and Planned Corrective Action – See Corrective Action Plan on page 41.
Show full finding ▾Hide full finding ▴Type of Finding: Significant deficiency Federal Agencies, Programs, and Assistance Listing Numbers: o U.S. Department of Agriculture: State of Hawaii, Office of Education, Hawaii Child Nutrition Program: Summer Food Service Program for Children (Assistance Listing No. 10.559) Criteria – In accordance with Title 2, Subtitle A, Chapter II, Section 200.303 (2 CFR § 200.303), non-federal entities must establish and maintain effective internal controls over federal awards that provide reasonable assurance that the entity is managing the award in compliance with federal statutes, regulations, and terms and conditions of the award. Segregation of duties and management oversight are essential components of effective internal control. Condition – During our audit, we noted that the meal reimbursement claims submitted for June and July 2024 reconciled to supporting documentation. However, there was no evidence of management's review and approval of the submitted meal reimbursement claims. Cause – The Organization's meal reimbursement process did not require management review or approval of claims prior to submission. Effect – Insufficient management review increases the risk of unsubstantiated claim reimbursements which could result in noncompliance with program requirements. Questioned Costs – None Identification as a Repeat Finding, if applicable – Not a repeat finding. Recommendation – In addition to existing processes and controls over meal reimbursement claim submissions, we recommend management document their review and approval of meal reimbursement claims with a reviewer sign off. Views of Responsible Official(s) and Planned Corrective Action – See Corrective Action Plan on page 41.
All reimbursement claims submitted under federal or state food service programs shall undergo documented management review prior to submission, in compliance with 2 CFR §200.303 and program requirements. Claims must be signed and dated by the Program Director (or designee) and reviewed by the CEO or CFO on a sample basis to verify compliance.
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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