EIN: 990161221
UEI: HKX3FPZFM5K7
Audited by: CohnReznick LLP
Oversight agency: 93 [Department of Health and Human Services]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 12, 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 12, 2026 (18 days ago).
What is a management decision? →Special Tests and Provisions – Sliding Fee Discounts – Significant Deficiency 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 Health centers are required to have a corresponding schedule of discounts applied and adjusted on the basis of patients' ability to pay and their eligibility. A patient's eligibility to pay is determined on the basis of the official poverty guideline, as revised by DHHS (42 CFR Sections 51c, 107(b)(5), 56.108(b)(5) and 56.303(f)). Kalihi-Palama Health Center and Subsidiary should be implementing and monitoring procedures to properly determine, calculate and review sliding fee discounts issued to patients in accordance with Kalihi-Palama Health Center and Subsidiary's sliding fee scale. Condition Kalihi-Palama Health Center and Subsidiary did not always calculate the proper sliding fee discount based on approved policies or have adequate documentation on file. Cause Kalihi-Palama Health Center and Subsidiary did not have adequate internal controls in place to effectively ensure that patients received the correct sliding fee discount and have adequate documentation on file. Effect or Potential Effect Kalihi-Palama Health Center and Subsidiary did not comply with the appropriate Special Tests and Provisions rules and regulations as per the Uniform Guidance in 2025. Questioned costs None. Context A test of 40 sliding fee discount transactions was performed and resulted in three instances of incorrect sliding fee calculations, resulting in incorrect fees charged to the patients for their services based on family size and income. Our sample was a statistically valid sample. 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 ensure that all sliding fee discounts are properly calculated and supported based on family size and income. Views of Responsible Officials Management agrees with the audit finding and will strengthen internal controls and accountability to correct the deficiency.
Show full finding ▾Hide full finding ▴Special Tests and Provisions – Sliding Fee Discounts – Significant Deficiency 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 Health centers are required to have a corresponding schedule of discounts applied and adjusted on the basis of patients' ability to pay and their eligibility. A patient's eligibility to pay is determined on the basis of the official poverty guideline, as revised by DHHS (42 CFR Sections 51c, 107(b)(5), 56.108(b)(5) and 56.303(f)). Kalihi-Palama Health Center and Subsidiary should be implementing and monitoring procedures to properly determine, calculate and review sliding fee discounts issued to patients in accordance with Kalihi-Palama Health Center and Subsidiary's sliding fee scale. Condition Kalihi-Palama Health Center and Subsidiary did not always calculate the proper sliding fee discount based on approved policies or have adequate documentation on file. Cause Kalihi-Palama Health Center and Subsidiary did not have adequate internal controls in place to effectively ensure that patients received the correct sliding fee discount and have adequate documentation on file. Effect or Potential Effect Kalihi-Palama Health Center and Subsidiary did not comply with the appropriate Special Tests and Provisions rules and regulations as per the Uniform Guidance in 2025. Questioned costs None. Context A test of 40 sliding fee discount transactions was performed and resulted in three instances of incorrect sliding fee calculations, resulting in incorrect fees charged to the patients for their services based on family size and income. Our sample was a statistically valid sample. 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 ensure that all sliding fee discounts are properly calculated and supported based on family size and income. Views of Responsible Officials Management agrees with the audit finding and will strengthen internal controls and accountability to correct the deficiency.
Finding 2025.001 Special Tests and Provisions - Sliding Fee Discounts Recommendation Kalihi-Palama Health should establish a system of internal controls to ensure that all sliding fee discounts are properly calculated and supported based on family size and income. Action Taken: Effective February 9, 2026, we will implement the following changes to ensure clients are appropriately charged according to the sliding fee scale. -Update the frequency of our sliding fee scale employee training sessions -Implement monthly spot checks to ensure compliance to the sliding fee scale and provide timely feedback
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.
Show full finding ▾Hide full finding ▴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.
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
FAC accepted this audit on February 6, 2025 — management decision was due August 6, 2025.
FAC accepted this audit on February 19, 2025 — management decision was due August 19, 2025.
FAC accepted this audit on March 6, 2024 — management decision was due September 6, 2024.
Finding 2023-001: Special Tests and Provisions - Sliding Fee Scale 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), COVID - 19 - Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care), COVID - 19 - Grants for New and Expanded Services under the Health Center Program, Grants for New and Expanded Services under the Health Center Program Federal Assistance Listing Numbers: 93.224 and 93.527 Criteria Health centers are required to have a corresponding schedule of discounts applied and adjusted on the basis of patients' ability to pay and their eligibility. A patient's eligibility to pay is determined based on the official poverty guideline, as revised by DHHS (42 CFR Sections 51c, 107(b)(5), 56.108(b)(5) and 56.303(f)). KPHC should be implementing and monitoring procedures to properly determine, calculate and review sliding fee discounts issued to patients in accordance with KPHC's sliding fee scale. Condition KPHC did not always appropriately apply the sliding fee discount based on income levels and family size of patients. Context A test of 40 sliding fee discount transactions was performed and resulted in five instances of sliding fee discounts not being properly calculated based on the respective patient family size and income. Our sample was a statistically valid sample. Questioned Costs None. Cause KPHC did not have adequate internal controls in place to effectively ensure that patients receive the correct sliding fee discount. Effect KPHC did not comply with the appropriate rules and regulations as per the Uniform Guidance. Identification of Repeat Finding None. Recommendation KPHC should establish a system of internal controls to ensure that all sliding fee discounts are properly calculated, and patients receive the correct sliding fee discount. Views of Responsible Officials and Planned Corrective Actions Management agrees with the audit finding and will strengthen internal controls and accountability to correct the deficiency.
Show full finding ▾Hide full finding ▴Finding 2023-001: Special Tests and Provisions - Sliding Fee Scale 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), COVID - 19 - Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care), COVID - 19 - Grants for New and Expanded Services under the Health Center Program, Grants for New and Expanded Services under the Health Center Program Federal Assistance Listing Numbers: 93.224 and 93.527 Criteria Health centers are required to have a corresponding schedule of discounts applied and adjusted on the basis of patients' ability to pay and their eligibility. A patient's eligibility to pay is determined based on the official poverty guideline, as revised by DHHS (42 CFR Sections 51c, 107(b)(5), 56.108(b)(5) and 56.303(f)). KPHC should be implementing and monitoring procedures to properly determine, calculate and review sliding fee discounts issued to patients in accordance with KPHC's sliding fee scale. Condition KPHC did not always appropriately apply the sliding fee discount based on income levels and family size of patients. Context A test of 40 sliding fee discount transactions was performed and resulted in five instances of sliding fee discounts not being properly calculated based on the respective patient family size and income. Our sample was a statistically valid sample. Questioned Costs None. Cause KPHC did not have adequate internal controls in place to effectively ensure that patients receive the correct sliding fee discount. Effect KPHC did not comply with the appropriate rules and regulations as per the Uniform Guidance. Identification of Repeat Finding None. Recommendation KPHC should establish a system of internal controls to ensure that all sliding fee discounts are properly calculated, and patients receive the correct sliding fee discount. Views of Responsible Officials and Planned Corrective Actions Management agrees with the audit finding and will strengthen internal controls and accountability to correct the deficiency.
Finding 2023-001 Special Tests and Provisions - Sliding Fee Scale Recommendation Kalihi-Palama Health should establish a system of internal controls to ensure that all sliding fee discounts are properly calculated, and patients receive the correct sliding fee discount. Action Taken: We implemented a new EHR system AthenaOne and it includes a sliding fee scale calculation tool. By March 18, 2024 we will have completed doing all of the testing and training of all current Patient Services/Front Desk staff. Effective April 1 2024, we will implement the following changes to ensure clients are appropriately charged according to the sliding fee scale: • Update recurring sliding fee scale employee training sessions to quarterly. • Update training process documentation and reference materials for sliding fee scale. • Implement monthly review and spot check procedures to ensure compliance with the sliding fee scale requirements and guidelines. Based on the results of the reviews and spot checks, individualized training will be provided staff. • Onboarding new Patient Services/Front Desk staff will be based on the updated training and reference materials. Should you need additional information or have questions, you can reach me at ekintu@kphc.org or (808) 791-6315. Emmuel Kintu, D. Mgt, MBA Chief Executive Office & Executive Director
FAC accepted this audit on February 28, 2023 — management decision was due August 28, 2023.
FAC accepted this audit on February 8, 2022 — management decision was due August 8, 2022.
FAC accepted this audit on February 26, 2021 — management decision was due August 26, 2021.
FAC accepted this audit on February 9, 2020 — management decision was due August 9, 2020.
FAC accepted this audit on February 5, 2019 — management decision was due August 5, 2019.
FAC accepted this audit on February 25, 2018 — management decision was due August 25, 2018.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on January 19, 2017 — management decision was due July 19, 2017.
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