EIN: 990288045
UEI: K77THNE7DNN7
Data as of August 26, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 28, 2024. 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 December 28, 2024 (606 days ago).
What is a management decision? →During our audit, we noted the annual Federal Financial Report (SF-425) was not submitted in a timely manner. Cause: Lack of adherence to reporting requirements exhibited by key accounting personnel due to employee turnover. Effect: Without an effective internal control system over reporting, untimely reporting could result in the misrepresentation of data and could adversely affect program outcomes and future funding. Repeat Finding? No Recommendation Ke Ola Mamo should improve processes and procedures over reporting compliance requirements to ensure that reports required by federal awards are completed and submitted on a timely basis. Views of Responsible Officials and Planned Corrective Action Ke Ola Mamo agrees with the finding and the recommendation. See Part V Correction Action Plan.
Show full finding ▾Hide full finding ▴2023-001 Reporting - Material Weakness AL Number and Title: 93.932 - Native Hawaiian Health Care Systems Award Number and Award Year: 5H1CCS0016-32-00 2022 Federal Agency: Department of Health and Human Services Criteria: The terms and conditions of the award requires that an annual Federal Financial Report (FFR) be submitted no later than ninety (90) calendar days following the end of the budget period. Condition: During our audit, we noted the annual Federal Financial Report (SF-425) was not submitted in a timely manner. Cause: Lack of adherence to reporting requirements exhibited by key accounting personnel due to employee turnover. Effect: Without an effective internal control system over reporting, untimely reporting could result in the misrepresentation of data and could adversely affect program outcomes and future funding. Repeat Finding? No Recommendation Ke Ola Mamo should improve processes and procedures over reporting compliance requirements to ensure that reports required by federal awards are completed and submitted on a timely basis. Views of Responsible Officials and Planned Corrective Action Ke Ola Mamo agrees with the finding and the recommendation. See Part V Correction Action Plan.
Ref No. 2023-001 MATERIAL WEAKNESS The annual Federal Financial Report (SF-425) was not submitted in a timely manner. Lack of adherence to reporting requirements exhibited by key accounting personnel due to employee turnover. Recommendation: Ke Ola Mamo should improve processes and procedures over reporting compliance requirements to ensure that reports required by federal awards are completed and submitted on a timely basis. Action taken: Ke Ola Mamo’s worked with the HRSA and PMS administrators for Directors to gain access to the PMS on-line system to submit the SF-425 (FFR) reports. KOM will continue to work with these agencies to ensure proper access to the PMS in the future.
During our audit, we noted one instance out of forty that the employees timesheet did not agree to the payroll register. The hours on the timesheet were 45, while the hours on the payroll register were 48 hours. This resulted in an overcharge of $159 to the program. We also noted one out of seventy one timesheets were not approved by a supervisor. Cause: This finding was due to management oversight and a clerical error. Effect: Without an effective internal control system over allowable costs, costs may be charged to the federal aware improperly. Projecting this error to the amount of costs in the sample ($79,528) to the population ($1,464,088) resulted in a projected error of $2,927. As the projected error is less than $25,000, no amounts are reported as questioned costs. Repeat Finding? No Recommendation Ke Ola Mamo should exercise greater care in reviewing timesheets and data entered into the payroll system to ensure that only allowable costs are charged to the program. Views of Responsible Officials and Planned Corrective Action Ke Ola Mamo agrees with the finding and the recommendation. See Part V Correction Action Plan.
Show full finding ▾Hide full finding ▴2023-002 Reporting - Significant Deficiency AL Number and Title: 93.932 - Native Hawaiian Health Care Systems Award Number and Award Year: 5H1CCS0016-32-00 2022 Federal Agency: Department of Health and Human Services Criteria: The 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Condition: During our audit, we noted one instance out of forty that the employees timesheet did not agree to the payroll register. The hours on the timesheet were 45, while the hours on the payroll register were 48 hours. This resulted in an overcharge of $159 to the program. We also noted one out of seventy one timesheets were not approved by a supervisor. Cause: This finding was due to management oversight and a clerical error. Effect: Without an effective internal control system over allowable costs, costs may be charged to the federal aware improperly. Projecting this error to the amount of costs in the sample ($79,528) to the population ($1,464,088) resulted in a projected error of $2,927. As the projected error is less than $25,000, no amounts are reported as questioned costs. Repeat Finding? No Recommendation Ke Ola Mamo should exercise greater care in reviewing timesheets and data entered into the payroll system to ensure that only allowable costs are charged to the program. Views of Responsible Officials and Planned Corrective Action Ke Ola Mamo agrees with the finding and the recommendation. See Part V Correction Action Plan.
Ref No. 2023-002 SIGNIFICANT DEFICIENCYI It was noted one instance out of forty that the employee timesheet did not agree with the payroll register. The hours on the timesheet were 45, while the hours on the payroll register were 48 hours. This resulted in an overcharge of $159 to the program. It was also noted one out of seventy-one timesheets were not approved by the supervisor. Recommendation: Ke Ola Mamo should exercise greater care in reviewing timesheets and data entered into the payroll system to ensure that only allowable costs are charged to the program. Action Taken: Ke Ola Mamo was in the process of implementing an on-line payroll processing system during Fiscal Year 2023. The implementation was completed during Fiscal Year 2023. This process minimizes potential clerical errors as employees input the hours they work directly into the on-line payroll system, with employees’ supervisors and the Human Resources Specialist approving prior to the payroll being processed.
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