EIN: 990257472
UEI: K9DQQQLXUQ61
Audited by: N&K CPAs, Inc.
Oversight agency: 20 [Department of Transportation]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 31, 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 October 1, 2026 (25 days from today).
What is a management decision? →FAC accepted this audit on February 19, 2025 — management decision was due August 19, 2025.
FAC accepted this audit on March 19, 2024 — management decision was due September 19, 2024.
FAC accepted this audit on January 29, 2023 — management decision was due July 29, 2023.
FAC accepted this audit on October 25, 2021 — management decision was due April 25, 2022.
FAC accepted this audit on February 17, 2021 — management decision was due August 17, 2021.
FAC accepted this audit on March 17, 2020 — management decision was due September 17, 2020.
OahuMPO is aware of the need for written policies and procedures over accounting, grants management, and financial reporting areas to ensure compliance with federal laws, regulations and grant agreements. However, OahuMPO does not have written policies and procedures on cash management as required by 2 CFR 200. Cause: OahuMPO believed its Financial Accounting Policies and Procedures manual written with the aid of a consultant addressed cash management as required by 2 CFR 200. Effect: Without the written policies and procedures required by 2 CFR 200, OahuMPO has insufficient internal controls over compliance with federal laws, regulations and grant agreements related to the federal awards it receives and expends. Identification as a Repeat Finding, if applicable: See finding 2018-006 included in the Summary Schedule of Prior Audit Findings. Recommendation: OahuMPO should continue to work with its consultant in revising its Financial Accounting Policies and Procedures to, at minimum, address the written policies and procedures requirements to ensure compliance with cash management requirements in accordance with 2 CFR 200. Views of Responsible Official(s) and Planned Corrective Action: Management agrees with the finding and recommendation. See Corrective Action Plan on page 52.
Show full finding ▾Hide full finding ▴2019-002 Establish Written Policies and Procedures as Required by 2 CFR 200 Federal agency: U.S. Department of Transportation CFDA No.: 25.205 Program: Highway Planning and Construction Federal award no.: PL-0052(36), PL-0052(38), PL-0052(39), PL-0052(40), PL-0052(41) Criteria: 2 CFR 200 requires written policies and procedures in various matters such as cash management, not all inclusive. Condition: OahuMPO is aware of the need for written policies and procedures over accounting, grants management, and financial reporting areas to ensure compliance with federal laws, regulations and grant agreements. However, OahuMPO does not have written policies and procedures on cash management as required by 2 CFR 200. Cause: OahuMPO believed its Financial Accounting Policies and Procedures manual written with the aid of a consultant addressed cash management as required by 2 CFR 200. Effect: Without the written policies and procedures required by 2 CFR 200, OahuMPO has insufficient internal controls over compliance with federal laws, regulations and grant agreements related to the federal awards it receives and expends. Identification as a Repeat Finding, if applicable: See finding 2018-006 included in the Summary Schedule of Prior Audit Findings. Recommendation: OahuMPO should continue to work with its consultant in revising its Financial Accounting Policies and Procedures to, at minimum, address the written policies and procedures requirements to ensure compliance with cash management requirements in accordance with 2 CFR 200. Views of Responsible Official(s) and Planned Corrective Action: Management agrees with the finding and recommendation. See Corrective Action Plan on page 52.
2019-002 Establish Written Policies and Procedures as Required by 2 CFR 200 Contact Person Alvin Au, Executive Director View of Responsible Officials Management agrees with the finding and recommendation. Corrective Action Plan OahuMPO and Spire Hawaii LLP will work together to revise the accounting policies and procedures manual to specifically document cash management procedures to meet the requirements of 2 CFR 200. Anticipated Completion Date April 2020.
2018-006
OahuMPO has one subrecipient. The Schedule of Expenditures of Federal Awards for the fiscal year ended June 30, 2019 reported approximately $767,000 provided to the subrecipient. We were informed that no subrecipient monitoring was performed during the fiscal year ended June 30, 2019. Cause: We were informed that the subrecipient monitoring procedures were not performed due to significant personnel turnover and absences during the fiscal year. The Program Manager position was vacant until November 2018. Procedures were in development during fiscal year ended June 30, 2019. Effect: By not monitoring the subrecipient in a timely manner, OahuMPO cannot be assured in a timely manner that subawards were used for authorized purposes, in compliance with federal statutes, regulations, and the terms and conditions of the subaward; that subaward goals are achieved; that the subrecipient was audited as required by Subpart F of the 2 CFR 200; and that OahuMPO?s records did not require adjustments as a result of its subrecipient?s audits or from discoveries had monitoring procedures been performed. Continued noncompliance may result in the following actions taken by the grantor on OahuMPO: additional conditions imposed on OahuMPO by the grantor; temporary withholding of cash payments pending correction of the deficiency; questioned costs that may lead to return of funds by OahuMPO; wholly or partly suspension or termination of federal award; withhold further federal awards; or initiation of debarment or suspension proceedings. Identification as a Repeat Finding, if applicable: See finding 2018-007 included in the Summary Schedule of Prior Audit Findings. Recommendation: OahuMPO should perform and document its performance of the subrecipient monitoring procedures required by 2 CFR 200.331. This may be in the form of sign-offs with dates on standardized checklists with comments to demonstrate appropriate procedures were performed in a timely manner. Views of Responsible Official(s) and Planned Corrective Action: Management agrees with the finding and recommendation. See Corrective Action Plan on page 52.
Show full finding ▾Hide full finding ▴2019-003 Perform and Document Subrecipient Monitoring Federal agency: U.S. Department of Transportation CFDA No.: 25.205 Program: Highway Planning and Construction Federal award no.: PL-0052(39), PL-0052(40), PL-0052(41) Criteria: 2 CFR 200.331 states the requirements that pass-through entities must comply with including the following: 1. Ensure every subaward is clearly identified to the subrecipient as a subaward and includes certain information detailed in 2 CFR 200.331(1)(a). 2. Evaluate each subrecipient?s risk of noncompliance with federal statues, regulations, and the terms and conditions of the subaward. 3. Consider imposing specific subaward conditions on a subrecipient if appropriate as described in 2 CFR 200.207. 4. Monitor activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, in compliance with federal statutes, regulations, and the terms and conditions of the subaward; and that subaward goals are achieved. 5. Verify that every subrecipient is audited as required by Subpart F of the 2 CFR 200. 6. Consider whether the results of the subrecipient?s audits, on-site reviews, or other monitoring indicate conditions that necessitate adjustments to the pass-through entity?s own records. 7. Consider taking enforcement action against noncompliant subrecipients as described in 2 CFR 200.338. Condition: OahuMPO has one subrecipient. The Schedule of Expenditures of Federal Awards for the fiscal year ended June 30, 2019 reported approximately $767,000 provided to the subrecipient. We were informed that no subrecipient monitoring was performed during the fiscal year ended June 30, 2019. Cause: We were informed that the subrecipient monitoring procedures were not performed due to significant personnel turnover and absences during the fiscal year. The Program Manager position was vacant until November 2018. Procedures were in development during fiscal year ended June 30, 2019. Effect: By not monitoring the subrecipient in a timely manner, OahuMPO cannot be assured in a timely manner that subawards were used for authorized purposes, in compliance with federal statutes, regulations, and the terms and conditions of the subaward; that subaward goals are achieved; that the subrecipient was audited as required by Subpart F of the 2 CFR 200; and that OahuMPO?s records did not require adjustments as a result of its subrecipient?s audits or from discoveries had monitoring procedures been performed. Continued noncompliance may result in the following actions taken by the grantor on OahuMPO: additional conditions imposed on OahuMPO by the grantor; temporary withholding of cash payments pending correction of the deficiency; questioned costs that may lead to return of funds by OahuMPO; wholly or partly suspension or termination of federal award; withhold further federal awards; or initiation of debarment or suspension proceedings. Identification as a Repeat Finding, if applicable: See finding 2018-007 included in the Summary Schedule of Prior Audit Findings. Recommendation: OahuMPO should perform and document its performance of the subrecipient monitoring procedures required by 2 CFR 200.331. This may be in the form of sign-offs with dates on standardized checklists with comments to demonstrate appropriate procedures were performed in a timely manner. Views of Responsible Official(s) and Planned Corrective Action: Management agrees with the finding and recommendation. See Corrective Action Plan on page 52.
2019-003 Perform and Document Subrecipient Monitoring Contact Person Alvin Au, Executive Director View of Responsible Officials Management agrees with the finding and recommendation. Corrective Action Plan OahuMPO will perform and document its performance of the subrecipient monitoring procedures required by 2 CFR 200.331. This will be by way of sign-offs with dates on standardized checklists with comments to demonstrate appropriate procedures are performed in a timely manner. It is currently being worked on by our Planning Program Manager. Anticipated Completion Date May 2020
2018-007
FAC accepted this audit on February 10, 2019 — management decision was due August 10, 2019.
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2017-006
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2017-008
FAC accepted this audit on March 28, 2018 — management decision was due September 28, 2018.
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2016-006
FAC accepted this audit on April 11, 2018 — management decision was due October 11, 2018.
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2015-007
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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