EIN: 990305781
UEI: MM5TN41FALE4
Audited by: Jay Miyaki CPA LLC
Oversight agency: 93 [Department of Health and Human Services]
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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 January 10, 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 July 10, 2024 (786 days ago).
What is a management decision? →Kula No Na Po’e Hawai’i did not submit its audit package and the data collection form within nine months after the end of its fiscal year.
Show full finding ▾Hide full finding ▴Kula No Na Po’e Hawai’i did not submit its audit package and the data collection form within nine months after the end of its fiscal year.
Management will continue to complete annual audits within the prescribed due dates. Management will monitor accounting function needs as to provide more timely updated information.
During the course of the audit, we proposed journal entries to record or adjust certain accounts. The material adjustments proposed included adjustments to assets, liabilities, net assets, revenues, and expenses. The Organization did not identify and make the necessary adjustments to the financial statements before the audit began, thus the financial statements were materially misstated.
Show full finding ▾Hide full finding ▴During the course of the audit, we proposed journal entries to record or adjust certain accounts. The material adjustments proposed included adjustments to assets, liabilities, net assets, revenues, and expenses. The Organization did not identify and make the necessary adjustments to the financial statements before the audit began, thus the financial statements were materially misstated.
Management will continue to work with improving its financial reporting.
Kula No Na Po’e Hawai’i did not submit its audit package and the data collection form within nine months after the end of its fiscal year.
Show full finding ▾Hide full finding ▴Kula No Na Po’e Hawai’i did not submit its audit package and the data collection form within nine months after the end of its fiscal year.
Management will continue to complete annual audits within the prescribed due dates. Management will monitor accounting function needs as to provide more timely updated information.
2022-001
FAC accepted this audit on March 25, 2025 — management decision was due September 25, 2025.
Kula No Na Po’e Hawai’i did not submit its audit package and the data collection form within nine months after the end of its fiscal year.
Show full finding ▾Hide full finding ▴Kula No Na Po’e Hawai’i did not submit its audit package and the data collection form within nine months after the end of its fiscal year.
Management will continue to complete annual audits within the prescribed due dates. Management will monitor accounting function needs as to provide more timely updated information.
During the course of the audit, we proposed journal entries to record or adjust certain accounts. The material adjustments proposed included adjustments to assets, liabilities, net assets, revenues, and expenses. The Organization did not identify and make the necessary adjustments to the financial statements before the audit began, thus the financial statements were materially misstated.
Show full finding ▾Hide full finding ▴During the course of the audit, we proposed journal entries to record or adjust certain accounts. The material adjustments proposed included adjustments to assets, liabilities, net assets, revenues, and expenses. The Organization did not identify and make the necessary adjustments to the financial statements before the audit began, thus the financial statements were materially misstated.
Management will continue to work with improving its financial reporting.
Kula No Na Po’e Hawai’i did not submit its audit package and the data collection form within nine months after the end of its fiscal year.
Show full finding ▾Hide full finding ▴Kula No Na Po’e Hawai’i did not submit its audit package and the data collection form within nine months after the end of its fiscal year.
Management will continue to complete annual audits within the prescribed due dates. Management will monitor accounting function needs as to provide more timely updated information.
2022-001
FAC accepted this audit on January 28, 2024 — management decision was due July 28, 2024.
Kula No Na Po’e Hawai’i did not submit its audit package and the data collection form within nine months after the end of its fiscal year.
Show full finding ▾Hide full finding ▴Kula No Na Po’e Hawai’i did not submit its audit package and the data collection form within nine months after the end of its fiscal year.
Management will continue to complete annual audits within the prescribed due dates. Management will monitor accounting function needs as to provide more timely updated information.
FAC accepted this audit on July 19, 2020 — management decision was due January 19, 2021.
GSA_MIGRATION
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GSA_MIGRATION
2017-001
FAC accepted this audit on April 14, 2020 — management decision was due October 14, 2020.
GSA_MIGRATION
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GSA_MIGRATION
2016-001
GSA_MIGRATION
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GSA_MIGRATION
2016-002
FAC accepted this audit on April 14, 2020 — management decision was due October 14, 2020.
GSA_MIGRATION
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Show full finding ▾Hide full finding ▴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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