EIN: 990226377
UEI: EDABPCFPLHJ3
Audited by: CW Associates, CPAs
Oversight agency: 21 [Department of the Treasury]
View federal awards & risk assessment →
Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 31, 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 July 1, 2026 (63 days ago).
What is a management decision? →FAC accepted this audit on January 2, 2025 — management decision was due July 2, 2025.
FAC accepted this audit on March 29, 2024 — management decision was due September 29, 2024.
FAC accepted this audit on January 18, 2022 — management decision was due July 18, 2022.
FAC accepted this audit on January 2, 2020 — management decision was due July 2, 2020.
Management of MEDB has established written policies and procedures for procurement transactions. However, these policies and procedures do not clearly communicate the specific requirements contained in 2 CFR part 200. Cause: Oversight. Effect: Policies and procedures that do not clearly communicate the specific requirements contained in 2 CFR part 200 are more susceptible to misinterpretation that could result in procurement transactions that are not in compliance with applicable federal requirements. Recommendation: Management should revise MEDB?s written policies and procedures for procurement transactions to clearly communicate the specific requirements contained in 2 CFR part 200. Views of Responsible Officials and Planned Corrective Action: Management acknowledges the finding, but does not agree with the classification of the finding as a significant deficiency in internal control over compliance. Management agrees with the auditor?s recommendation. See Corrective Action Plan on page 39.
Show full finding ▾Hide full finding ▴Criteria: Non-federal entities that receive federal awards must use their own documented procurement procedures, which reflect applicable state and local laws and regulations, provided that the procurement procedures conform to applicable federal statutes and the procurement requirements identified in 2 CFR part 200. 2 CFR section 200.320 (Methods of procurement to be followed) requires non-federal entities to use one of the following methods of procurement: a) Procurement by micro-purchases b) Procurement by small purchase procedures c) Procurement by sealed bids (formal advertising) d) Procurement by competitive proposals e) Procurement by noncompetitive proposals Non-federal entities shall conduct all procurement transactions in a manner providing full and open competition. 2 CFR section 200.319 (Competition) requires non-federal entities to establish written procedures for procurement transactions that ensure that all solicitations: a) Incorporate a clear and accurate description of the technical requirements for the material, product, or service to be procured. b) Identify all requirements which the offerors must fulfill and all other factors to be used in evaluating bids or proposals. Condition: Management of MEDB has established written policies and procedures for procurement transactions. However, these policies and procedures do not clearly communicate the specific requirements contained in 2 CFR part 200. Cause: Oversight. Effect: Policies and procedures that do not clearly communicate the specific requirements contained in 2 CFR part 200 are more susceptible to misinterpretation that could result in procurement transactions that are not in compliance with applicable federal requirements. Recommendation: Management should revise MEDB?s written policies and procedures for procurement transactions to clearly communicate the specific requirements contained in 2 CFR part 200. Views of Responsible Officials and Planned Corrective Action: Management acknowledges the finding, but does not agree with the classification of the finding as a significant deficiency in internal control over compliance. Management agrees with the auditor?s recommendation. See Corrective Action Plan on page 39.
Recommendation: Management should revise MEDB's written policies and procedures for procurement transactions to clearly communicate the specific requirements contained in 2 CFR part 200. Views of responsible officials: Management acknowledges, but does not agree with the severity of the finding and recommendation, since MEDB has maintained policies and procedures that came directly from Federal regulations and, in many cases, have gone above-and- beyond the required regulations. MEDB has never had a funder question or reject our written policies. MEDB does agree to the recommendation of updating some verbiage to make it clearer as to the specific procurement methods being used and referencing 2 CFR part 200 sections within the policy document. Leslie Wilkins, President & CEO, and Lee Chiminiello, Finance Director, are the contact people at MEDB responsible for corrective action. Action Taken: MEDB has already revised almost all of the procurement policies by adding more concise language and by adding 2 CFR section numbers to every transaction. MEDB will be adding a couple of sections that have not applied in the past, but may in the future, to ensure all possibilities are covered. In addition, the policy will be reorganized to make it more aligned with how the sections are ordered and arranged in the Federal regulations. MEDB anticipates a completion date of the corrective action prior to March 31, 2020.
FAC accepted this audit on January 8, 2019 — management decision was due July 8, 2019.
FAC accepted this audit on February 1, 2018 — management decision was due August 1, 2018.
FAC accepted this audit on February 6, 2017 — management decision was due August 6, 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.
Browse other Single Audit organizations in Hawaii →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
