EIN: 990073521
UEI: GSA_MIGRATION
Data as of August 25, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 8, 2023. 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 8, 2023 (1113 days ago).
What is a management decision? →Palolo Chinese Home is required to prepare and submit period 1 and 2 provider relief fund reporting using accurate financial information and in a manner that is compliant with the guidelines set forth by HHS. A portion of the financial information included in the report calculations was not in compliance with the reporting guidelines. Questioned costs: None. Context: Palolo Chinese Home selected for reporting periods 1 and 2 lost revenue Option 1, a comparison of actual results by quarter. Provider Relief Fund reporting required a consistent baseline from one reporting period to the next. Palolo Chinese Home changed the baseline calculation of patient care revenue in reporting period 2 to include amounts that were previously omitted in the period 1 calculation. Cause: Palolo Chinese Home utilized Medicare cost report calculations that omit amounts that should be included in the baseline calculation per the definition of patient care revenue for period 1 reporting. Effect: The baseline calculation was misreported in period 1 and understated lost revenue. Repeat finding: No. Recommendation: Management should implement processes and procedures to ensure there is an understanding of program requirements for federal grant funding. Views of responsible officials: Palolo Chinese Home understands the context and effect of the audit finding. The issue was self-corrected during reporting for period 2 and resulted in an increase in the amount available to meet the terms and conditions of the award. Palolo Chinese Home was in compliance for both periods 1 and 2 regardless of the omission of a portion of patient care revenue in period 1.
Show full finding ▾Hide full finding ▴Federal agency: U.S. Department of Health and Human Services (HHS) Federal program title: Provider Relief Fund Assistance Listing Number: 93.498 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Performance and Financial Performance Monitoring 45 CFR ?75.342 Condition: Palolo Chinese Home is required to prepare and submit period 1 and 2 provider relief fund reporting using accurate financial information and in a manner that is compliant with the guidelines set forth by HHS. A portion of the financial information included in the report calculations was not in compliance with the reporting guidelines. Questioned costs: None. Context: Palolo Chinese Home selected for reporting periods 1 and 2 lost revenue Option 1, a comparison of actual results by quarter. Provider Relief Fund reporting required a consistent baseline from one reporting period to the next. Palolo Chinese Home changed the baseline calculation of patient care revenue in reporting period 2 to include amounts that were previously omitted in the period 1 calculation. Cause: Palolo Chinese Home utilized Medicare cost report calculations that omit amounts that should be included in the baseline calculation per the definition of patient care revenue for period 1 reporting. Effect: The baseline calculation was misreported in period 1 and understated lost revenue. Repeat finding: No. Recommendation: Management should implement processes and procedures to ensure there is an understanding of program requirements for federal grant funding. Views of responsible officials: Palolo Chinese Home understands the context and effect of the audit finding. The issue was self-corrected during reporting for period 2 and resulted in an increase in the amount available to meet the terms and conditions of the award. Palolo Chinese Home was in compliance for both periods 1 and 2 regardless of the omission of a portion of patient care revenue in period 1.
Palolo Chinese Home respectfully submits the following corrective action plan for the year ended December 31, 2021. Audit period: January 1, 2021- December 31, 2021 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAM AUDITS Federal agency: U.S. Department of Health and Human Services (HHS) 2021-001 Provider Relief Fund ? Assistance Listing No. 93.498 Recommendation: Management should implement processes and procedures to ensure there is an understanding of program requirements for federal grant funding and ensure all quantitative and qualitative information is appropriately included in reports prior to submission to the oversight agency. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will review and update processes and procedures regarding program requirements for federal grant funding to ensure proper compliance. Due to the uncertainty around the use and reporting of Provider Relief Funds the department made an error in the initial reporting, Period 1, that was corrected on the subsequent submission, Period 2. Name(s) of the contact person(s) responsible for corrective action: Darlene Nakayama Planned completion date for corrective action plan: 12/31/2022 If the Health and Human Services has questions regarding this plan, please call Darlene Nakayama at 808-748-7990.
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