EIN: 990261935
UEI: MDDAXKJFFMP2
Data as of August 26, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 30, 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 30, 2026 (65 days from today).
What is a management decision? →During the audit we noted that the Organization had not retained documentation showing that the required reports were submitted timely. Cause: The Organization's financial management did not retain documentation indicating that the reports were submitted timely. Effect or Potential Effect: This condition may lead to non-compliance with reporting requirements. Questioned Costs: N/A Context: This issue was noted across multiple reporting instances. While management submitted complete and accurate reports, documentation confirming timely submission was not retained. Identification as a Repeat Finding: This is a repeat finding. See 2024-02. Recommendation: We recommend that the Organization implement policies, procedures, and controls to ensure that there are documented and retrievable records to indicate that reports were submitted timely. Views of Responsible Officials: Management concurs with the finding and will ensure that records are maintained to indicate timely submission of reports.
Show full finding ▾Hide full finding ▴Finding 2025-001: Reporting - Significant Deficiency Name of Federal Agency: U.S. Department of Health and Human Services Federal Program Name and Assistance Listing Number: CCDF Cluster, 93.575 Federal Award Identification Number and Year: 2101HICSC6, 2021 Name of Pass-through Entity: State of Hawaii Department of Human Services Criteria: According to 2 CFR 200.329, management is responsible for ensuring that all reports are submitted timely, in accordance with organizational policies and compliance requirements. Condition: During the audit we noted that the Organization had not retained documentation showing that the required reports were submitted timely. Cause: The Organization's financial management did not retain documentation indicating that the reports were submitted timely. Effect or Potential Effect: This condition may lead to non-compliance with reporting requirements. Questioned Costs: N/A Context: This issue was noted across multiple reporting instances. While management submitted complete and accurate reports, documentation confirming timely submission was not retained. Identification as a Repeat Finding: This is a repeat finding. See 2024-02. Recommendation: We recommend that the Organization implement policies, procedures, and controls to ensure that there are documented and retrievable records to indicate that reports were submitted timely. Views of Responsible Officials: Management concurs with the finding and will ensure that records are maintained to indicate timely submission of reports.
Management concurs with the finding and will ensure that records are maintained to indicate timely submission of reports.
2024-002
FAC accepted this audit on September 29, 2025 — management decision was due March 29, 2026.
During the audit we noted that the Organization had not retained documentation showing that the required reports were submitted timely. Cause: The Organization's financial management did not retain documentation indicating that the reports were submitted timely. Effect or Potential Effect: This condition may lead to non-compliance with reporting requirements. Questioned Costs: N/A Context: This issue was noted across multiple reporting instances. While management submitted complete and accurate reports, documentation confirming timely submission was not retained. Identification as a Repeat Finding: This is a repeat finding. See 2023-02. Recommendation: We recommend that the Organization implement policies, procedures, and controls to ensure that there are documented and retrievable records to indicate that reports were submitted timely. Views of Responsible Officials: Management concurs with the finding and will ensure that records are maintained to indicate timely submission of reports.
Show full finding ▾Hide full finding ▴Finding 2024-002: Reporting - Significant Deficiency Name of Federal Agency: U.S. Department of Health and Human Services Federal Program Name and Assistance Listing Number: CCDF Cluster, 93.575 Federal Award Identification Number and Year: 2101HICSC6, 2021 Name of Pass-through Entity: State of Hawaii Department of Human Services Criteria: According to 2 CFR 200.329, management is responsible for ensuring that all reports are submitted timely, in accordance with organizational policies and compliance requirements. Condition: During the audit we noted that the Organization had not retained documentation showing that the required reports were submitted timely. Cause: The Organization's financial management did not retain documentation indicating that the reports were submitted timely. Effect or Potential Effect: This condition may lead to non-compliance with reporting requirements. Questioned Costs: N/A Context: This issue was noted across multiple reporting instances. While management submitted complete and accurate reports, documentation confirming timely submission was not retained. Identification as a Repeat Finding: This is a repeat finding. See 2023-02. Recommendation: We recommend that the Organization implement policies, procedures, and controls to ensure that there are documented and retrievable records to indicate that reports were submitted timely. Views of Responsible Officials: Management concurs with the finding and will ensure that records are maintained to indicate timely submission of reports.
Management concurs with the finding and will ensure that records are maintained to indicate timely submission of reports.
2023-002
FAC accepted this audit on August 30, 2025 — management decision was due March 2, 2026.
During the audit we noted that the Organization had not retained documentation showing that the required reports were submitted timely. Cause: The Organization's financial management did not retain documentation indicating that the reports were submitted timely. Effect or Potential Effect: This condition may lead to non-compliance with reporting requirements. Questioned Costs: N/A Context: This issue was noted across multiple reporting instances. While management submitted complete and accurate reports, documentation confirming timely submission was not retained. Identification as a Repeat Finding: This is a repeat finding. See 2022-003. Recommendation: We recommend that the Organization implement policies, procedures, and controls to ensure that there are documented and retrievable records to indicate that reports were submitted timely. Views of Responsible Officials: Management concurs with the finding and will ensure that records are maintained to indicate timely submission of reports.
Show full finding ▾Hide full finding ▴Finding 2023-002: Reporting - Significant Deficiency Name of Federal Agency: U.S. Department of Health and Human Services Federal Program Name and Assistance Listing Number: CCDF Cluster, 93.575 Federal Award Identification Number and Year: 2101HICSC6, 2021 Name of Pass-through Entity: State of Hawaii Department of Human Services Criteria: According to 2 CFR 200.329, management is responsible for ensuring that all reports are submitted timely, in accordance with organizational policies and federal award compliance requirements. Condition: During the audit we noted that the Organization had not retained documentation showing that the required reports were submitted timely. Cause: The Organization's financial management did not retain documentation indicating that the reports were submitted timely. Effect or Potential Effect: This condition may lead to non-compliance with reporting requirements. Questioned Costs: N/A Context: This issue was noted across multiple reporting instances. While management submitted complete and accurate reports, documentation confirming timely submission was not retained. Identification as a Repeat Finding: This is a repeat finding. See 2022-003. Recommendation: We recommend that the Organization implement policies, procedures, and controls to ensure that there are documented and retrievable records to indicate that reports were submitted timely. Views of Responsible Officials: Management concurs with the finding and will ensure that records are maintained to indicate timely submission of reports.
Management concurs with the finding and will ensure that records are maintained to indicate timely submission of reports.
2022-003
FAC accepted this audit on August 12, 2025 — management decision was due February 12, 2026.
The Organization had a significant revision to the SEFA and management's initial review and approval process did not detect the error. Cause: The Organization's internal controls over the preparation and review of the SEFA were not operating effectively. Effect or Potential Effect: Inadequate controls over the preparation of the SEFA could result in financial misstatements or potential noncompliance. Questioned Costs: N/A Context: Management's initial review and approval of the SEFA did not identify $2.5M of expenditures that should have been recorded in the subsequent fiscal year. Identification as a Repeat Finding: This finding is not a repeat finding. Recommendation: We recommend the Organization strengthen its policies, procedures, and controls for the identification of federal awards to ensure a complete and accurate SEFA is prepared in a timely manner. Views of Responsible Officials: Management concurs with the finding and will implement a proper expenditure reporting process, reconciled monthly, to avoid recurrence during future audits.
Show full finding ▾Hide full finding ▴Finding 2022-002: Inaccurate SEFA - Material Weakness Name of Federal Agency: U.S. Department of Health and Human Services Federal Program Name and Assistance Listing Number: CCDF Cluster, 93.575 Federal Award Identification Number and Year: 2101HICSC6, 2021 Name of Pass-through Entity: State of Hawaii Department of Human Services Criteria: In accordance with 2 CFR 200.302 (Financial Management), a grant recipient's financial management system must be sufficient to permit the preparation of reports required by general and program-specific terms and conditions; the tracing of funds to a level of expenditures adequate to establish that such funds have been used according to the federal statutes, regulations, and the terms and conditions of the federal award. In addition, 2 CFR 200.510 (Financial Statements) states in part that the auditee must prepare a schedule of expenditures of Federal awards ("SEFA") for the period covered by the auditee's financial statements which must include the total Federal awards expended as determined in accordance with 2 CFR 200.502. At a minimum, the schedule must include: • All individual Federal programs by Federal agency. • For Federal awards received as a subrecipient, the name of the pass-through entity and identifying number assigned by the pass-through entity must be included. • Provide total Federal awards expended for each individual Federal program and the Assistance Listings Number or other identifying number when the Assistance Listings information is not available. • Include the total amount provided to subrecipients from each Federal program. Condition: The Organization had a significant revision to the SEFA and management's initial review and approval process did not detect the error. Cause: The Organization's internal controls over the preparation and review of the SEFA were not operating effectively. Effect or Potential Effect: Inadequate controls over the preparation of the SEFA could result in financial misstatements or potential noncompliance. Questioned Costs: N/A Context: Management's initial review and approval of the SEFA did not identify $2.5M of expenditures that should have been recorded in the subsequent fiscal year. Identification as a Repeat Finding: This finding is not a repeat finding. Recommendation: We recommend the Organization strengthen its policies, procedures, and controls for the identification of federal awards to ensure a complete and accurate SEFA is prepared in a timely manner. Views of Responsible Officials: Management concurs with the finding and will implement a proper expenditure reporting process, reconciled monthly, to avoid recurrence during future audits.
Management concurs with the finding and will implement a proper expenditure reporting process, reconciled monthly, to avoid recurrence during future audits.
During the audit we noted that the Organization had not retained documentation showing that the required reports were submitted timely. Cause: The Organization's financial management did not retain documentation indicating that the reports were submitted timely. Effect or Potential Effect: This condition may lead to non-compliance with reporting requirements. Questioned Costs: N/A Context: This issue was noted across multiple reporting instances. While management submitted complete and accurate reports, documentation confirming timely submission was not retained. Identification as a Repeat Finding: This finding is not a repeat finding. Recommendation: We recommend that the Organization implement policies, procedures, and controls to ensure that there are documented and retrievable records to indicate that reports were submitted timely. Views of Responsible Officials: Management concurs with the finding and will ensure that records are maintained to indicate timely submission of reports.
Show full finding ▾Hide full finding ▴Finding 2022-003: Reporting - Significant Deficiency Name of Federal Agency: U.S. Department of Health and Human Services Federal Program Name and Assistance Listing Number: CCDF Cluster, 93.575 Federal Award Identification Number and Year: 2101HICSC6, 2021 Name of Pass-through Entity: State of Hawaii Department of Human Services Criteria: Management is responsible for ensuring that all reports are submitted timely, in accordance with organizational policies and compliance requirements. Condition: During the audit we noted that the Organization had not retained documentation showing that the required reports were submitted timely. Cause: The Organization's financial management did not retain documentation indicating that the reports were submitted timely. Effect or Potential Effect: This condition may lead to non-compliance with reporting requirements. Questioned Costs: N/A Context: This issue was noted across multiple reporting instances. While management submitted complete and accurate reports, documentation confirming timely submission was not retained. Identification as a Repeat Finding: This finding is not a repeat finding. Recommendation: We recommend that the Organization implement policies, procedures, and controls to ensure that there are documented and retrievable records to indicate that reports were submitted timely. Views of Responsible Officials: Management concurs with the finding and will ensure that records are maintained to indicate timely submission of reports.
Management concurs with the finding and will ensure that records are maintained to indicate timely submission of reports.
FAC accepted this audit on January 31, 2024 — management decision was due July 31, 2024.
The Organization 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, the Organization does not have written policies and procedures with references to current regulations as required by 2 CFR 200. Cause: The Organization did not update its Fiscal, Administration, and Program Administration Policies and Procedures manual to reflect the current references as required by 2 CFR 200. Effect: Without the written policies and procedures required by 2 CFR 200, the Organization has insufficient internal controls over compliance with federal laws, regulations and grant agreements related to the federal awards it receives and expends.
Show full finding ▾Hide full finding ▴Criteria: 2 CFR 200 requires written policies and procedures in various matters with references to current regulations. Condition: The Organization 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, the Organization does not have written policies and procedures with references to current regulations as required by 2 CFR 200. Cause: The Organization did not update its Fiscal, Administration, and Program Administration Policies and Procedures manual to reflect the current references as required by 2 CFR 200. Effect: Without the written policies and procedures required by 2 CFR 200, the Organization has insufficient internal controls over compliance with federal laws, regulations and grant agreements related to the federal awards it receives and expends.
We acknowledge the importance of updating the Policies and Procedures and ware dedicated to achieving and maintaining full compliance. We are committed to a comprehensive review and update of our manuals. Our goal is to ensure that all written polies and procedures are in compliance with the specified federal award requirements and reflect high standards of accountability and transparency. Due to the importance of adhering to federal regulations, we will work diligently to incorporate the necessary revisions under the guidance of our Chief Financial Officer.
The Organization received an influx of federal funds (PPP loan and CARES Act funding) from various sources during the COVID pandemic and was focused on the operations of the program versus the financial accountability of the COVID-19 funds. During our audit, we noted that payroll previously reported within the 24-week PPP loan period was subsequently claimed against the CARES Act funding. Bonuses were also charged to the CARES Act which is specifically disallowed. Cause: There appeared to be a lack of knowledge of the compliance requirements as it relates to federal programs. Effect: Personnel were not knowledgeable of this new program and the expenditures that may be considered ineligible. Without the written policies and procedures required by 2 CFR 200, the Organization has insufficient internal controls over compliance with federal laws, regulations and grant agreements related to the federal awards it receives and expends. Context: Of the sixty (60) non-payroll samples selected for testing, there was one (1) instance in which the cost claimed was for an estimated amount for tuition assistance versus actual with excess claimed in the amount of $20,350. There was also one (1) instance in which the cost claimed for supplies was for the original order versus the partially filled order reflecting the credit of $19,706. Known questioned costs are $40,056. The monetary error rate was used to project likely questioned costs of $101,281. Of the sixty (60) payroll samples selected for testing, there were twenty-six (26) instances in which payroll was reflected on both the PPP loan and the COVID-19 Coronavirus Relief Fund or charged to the same COVID-19 Coronavirus Relief Fund through different grantors. There were three (3) instances in which there was a lack of adequate support for the amount claimed. There were three (3) instances in which the bonus was charged to the CARES Act which is ineligible. Known questioned costs, inclusive of $281,000 of hazard pay entirely funded by PPP funds, are $307,484. The rate of occurrence was used to project likely questioned costs of $1,089,290.
Show full finding ▾Hide full finding ▴Criteria: The CARES Act provides that payments from the Fund may only be used to cover costs that - 1. are necessary expenditures incurred due to the public health emergency with respect to Coronavirus Disease 2019 (COVID-19); 2. were not accounted for in the budget most recently approved as of March 27, 2020 for the State or government; and 3. were incurred during the period that begins on March 1, 2020 and ends on December 31, 2021. The Department of the Treasury (Treasury) deemed the term “necessary” broadly to mean that the expenditure is reasonably necessary for its intended use in the reasonable judgment of the government officials responsible for spending Fund payments. Treasury clarified that for a cost to be considered to have been incurred, performance or delivery must occur during the covered period but payment of funds need not be made during that time (though it is generally expected that this will take place within 90 days of a cost being incurred). The CARES Act provides that payments from the Fund may only be used to cover costs that were incurred during the period that begins on March 1, 2020 and ends on December 31, 2021 (the “covered period”). Examples of ineligible expenditures are expenses that have been or will be reimbursed under any federal program and workforce bonuses other than hazard pay or overtime. In general, costs should be determined in accordance with accounting principles generally accepted in the United States of America (GAAP), be adequately documented and properly incurred during the approved period. Condition: The Organization received an influx of federal funds (PPP loan and CARES Act funding) from various sources during the COVID pandemic and was focused on the operations of the program versus the financial accountability of the COVID-19 funds. During our audit, we noted that payroll previously reported within the 24-week PPP loan period was subsequently claimed against the CARES Act funding. Bonuses were also charged to the CARES Act which is specifically disallowed. Cause: There appeared to be a lack of knowledge of the compliance requirements as it relates to federal programs. Effect: Personnel were not knowledgeable of this new program and the expenditures that may be considered ineligible. Without the written policies and procedures required by 2 CFR 200, the Organization has insufficient internal controls over compliance with federal laws, regulations and grant agreements related to the federal awards it receives and expends. Context: Of the sixty (60) non-payroll samples selected for testing, there was one (1) instance in which the cost claimed was for an estimated amount for tuition assistance versus actual with excess claimed in the amount of $20,350. There was also one (1) instance in which the cost claimed for supplies was for the original order versus the partially filled order reflecting the credit of $19,706. Known questioned costs are $40,056. The monetary error rate was used to project likely questioned costs of $101,281. Of the sixty (60) payroll samples selected for testing, there were twenty-six (26) instances in which payroll was reflected on both the PPP loan and the COVID-19 Coronavirus Relief Fund or charged to the same COVID-19 Coronavirus Relief Fund through different grantors. There were three (3) instances in which there was a lack of adequate support for the amount claimed. There were three (3) instances in which the bonus was charged to the CARES Act which is ineligible. Known questioned costs, inclusive of $281,000 of hazard pay entirely funded by PPP funds, are $307,484. The rate of occurrence was used to project likely questioned costs of $1,089,290.
We received large amounts of COVID-19 Coronavirus Relief Funds through three pass-through entities. As the funds allowed for expenses from the onset of Covid-19 epidemic to be allocated, this required the reallocation of an excessive number of aged transactions in the general ledger system. Due to inadequate staffing, the task of adequately re-coding expenses for the various grants was not fulfilled. We have continued to work knowing that total grant funds received for the period, most especially for payroll, did not exceed total expenses for a specific program. In support of this, a payroll detail report from March 2020 – July 2021 will be prepared with the identification of which grant it allocated to. What is referred to as the bonus is considered part of the employee’s compensation. These payroll expenditures resemble commissions. They constitute a form of remuneration tied to predefined monthly objectives. The determination of these bonuses follows a defined formula and is disbursed monthly to employees in roles that involve overall supervision and the individual supervision of their program which encompasses managing staff, children, and programming. After this fiscal year 2021 audit experience, we comprehend the necessity to adequately allocate expenses and generate reports for each pass-through agency. Since January of 2023, we have invested time, effort, and funds in the upgrade of the general ledger system which is inclusive of features such as grant tracking and reporting.
The Organization received an influx of CARES Act funds in August 2020 from various sources during the COVID pandemic which had to be used by November 30, 2020. Due to the short time frame of the award, the Organization was focused on spending the funds to ensure compliance with the pandemic measures. During our audit, we noted one instance in which the expenditures were claimed for goods that were paid but not received until after the covered period. As of July 31, 2021, the vendor credit balance was approximately $50,000. As of December 31, 2021, there was still a vendor credit balance of $19,706. Cause: The Organization was informed by the grantor that expenditures had to be incurred in order to be claimed. However, the Organization was not aware that credits for unfulfilled orders were to be credited back to ALN 21.019 and are considered ineligible due to being claimed outside of the covered period. There appeared to be a lack of knowledge of the compliance requirements as it relates to this new federal program or a misunderstanding of the compliance requirements. Effect: Personnel were not knowledgeable on this new ALN 21.019 program requirements. Context: Of the sixty (60) non-payroll samples selected for testing, there was one (1) instance in which the cost claimed for supplies was for the original order versus the partially filled order. Known questioned cost is $19,706. The monetary error rate was used to project likely questioned costs of $49,826.
Show full finding ▾Hide full finding ▴Criteria: ALN 21.019, Department of the Treasury clarified that for a cost to be considered to have been incurred, performance or delivery must occur during the covered period but payment of funds need not be made during that time (though it is generally expected that this will take place within 90 days of a cost being incurred). The CARES Act provides that payments from the Fund may only be used to cover costs that were incurred during the period that begins on March 1, 2020 and ends on December 31, 2021 (the “covered period”). Condition: The Organization received an influx of CARES Act funds in August 2020 from various sources during the COVID pandemic which had to be used by November 30, 2020. Due to the short time frame of the award, the Organization was focused on spending the funds to ensure compliance with the pandemic measures. During our audit, we noted one instance in which the expenditures were claimed for goods that were paid but not received until after the covered period. As of July 31, 2021, the vendor credit balance was approximately $50,000. As of December 31, 2021, there was still a vendor credit balance of $19,706. Cause: The Organization was informed by the grantor that expenditures had to be incurred in order to be claimed. However, the Organization was not aware that credits for unfulfilled orders were to be credited back to ALN 21.019 and are considered ineligible due to being claimed outside of the covered period. There appeared to be a lack of knowledge of the compliance requirements as it relates to this new federal program or a misunderstanding of the compliance requirements. Effect: Personnel were not knowledgeable on this new ALN 21.019 program requirements. Context: Of the sixty (60) non-payroll samples selected for testing, there was one (1) instance in which the cost claimed for supplies was for the original order versus the partially filled order. Known questioned cost is $19,706. The monetary error rate was used to project likely questioned costs of $49,826.
For the COVID-19 Coronavirus Relief Fund, conducting reviews prior to incurring expenditures was not feasible. The funds were awarded in advance based on child capacity and not based on actual expenses. These funds permitted the allocation of previous expenses and were also required to be expended within a brief period of time. However, we have since become aware of the Code of Federal Regulation, specifically 2 CFR part 200 which provides uniform guidance on funds such as the COVID-19 Coronavirus Relief Fund. We are currently and will continue to review and familiarize ourselves with 2 CFR 200. To enhance compliance, we will establish standardized documentation protocols as part of our ongoing Policy and Procedure updates. The credit balance of $19,706 remains with the vendor as they were not able to supply our demands in a timely manner due to the need to supply the public’s demand for Covid supplies during the same time. We are prepared to return these funds to the pass-through entity from which it came.
FAC accepted this audit on October 17, 2021 — management decision was due April 17, 2022.
During our testing of the Claim for Reimbursement forms submitted to the OHCNP and the monthly attendance rosters, KCI was unable to provide us with the weekly attendance rosters for two (2) of the twenty-two (22) Preschool sites selected for testing. Through further inquiry, it was determined that the missing attendance rosters affected six (6) preschool sites for September 2019 which equated to the questioned costs disclosed. Cause: This finding appears to be due to damage of their records. Effect: These monthly attendance rosters are used as support for meals claimed for the Child and Adult Care Food Program. Context: Of the forty (40) transactions reviewed, there were three (3) instances at two (2) preschool sites in which the weekly attendance rosters were not available for the month of September 2019. Statistically valid sample: No. Identification as a Repeat Finding, if applicable: Not applicable. Recommendation: Management should update its record retention policy to be more specific on the type of records to be retained and for the records to be retained in a safe and secure area as they relate to federal programs. In addition, they should adhere to the record retention policy. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding and recommendation.
Show full finding ▾Hide full finding ▴Criteria: All meals claimed for reimbursement must be of types authorized by KCI's State agency; must be served to eligible children or adults; and must be supported by accurate meal counts and records indicating the number of meals served by category and type. Condition: During our testing of the Claim for Reimbursement forms submitted to the OHCNP and the monthly attendance rosters, KCI was unable to provide us with the weekly attendance rosters for two (2) of the twenty-two (22) Preschool sites selected for testing. Through further inquiry, it was determined that the missing attendance rosters affected six (6) preschool sites for September 2019 which equated to the questioned costs disclosed. Cause: This finding appears to be due to damage of their records. Effect: These monthly attendance rosters are used as support for meals claimed for the Child and Adult Care Food Program. Context: Of the forty (40) transactions reviewed, there were three (3) instances at two (2) preschool sites in which the weekly attendance rosters were not available for the month of September 2019. Statistically valid sample: No. Identification as a Repeat Finding, if applicable: Not applicable. Recommendation: Management should update its record retention policy to be more specific on the type of records to be retained and for the records to be retained in a safe and secure area as they relate to federal programs. In addition, they should adhere to the record retention policy. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding and recommendation.
Federal Agency: Department of Agriculture. CFDA No.: 10.558. Program: Child and Adult Care Food Program. Pass-through entity: State of Hawaii D.O.E - Office of Hawaii Child Nutrition Programs. Recommendation: Management should update its record retention policy to be more specific on the type of records to be retained and for the records to be retained in a safe and secure area as they relate to federal programs. In addition, they should adhere to the record retention policy. Corrective Action: All files are stored, labeled and dated in banker boxes in the warehouse. It was unfortunate the one box which held the documents requested for audit was discovered wet due to unforeseen circumstance. This made original documents illegible and unsalvageable. Effective for fiscal year ending 2021, Kamaaina Kids will store all CACFP and OHCNP documents electronically on a shared secured server. As of May 2021, Kama'aina Kids has incorporated KidKare, a management software for the CACFP program, for daily use and record keeping of attendance, meal counts, etc. Anticipated Completion Date: November 30, 2021. Responsible for corrective action: Klaire Dye, Front Office Clerk.
FAC accepted this audit on April 29, 2018 — management decision was due October 29, 2018.
GSA_MIGRATION
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