EIN: 990327534
UEI: NMJJHSB3F5B5
Audited by: 261659234
Oversight agency: 84 [Department of Education]
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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 June 29, 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 December 29, 2026 (117 days from today).
What is a management decision? →FAC accepted this audit on June 26, 2025 — management decision was due December 26, 2025.
FAC accepted this audit on June 27, 2024 — management decision was due December 27, 2024.
FAC accepted this audit on June 27, 2023 — management decision was due December 27, 2023.
FAC accepted this audit on June 27, 2022 — management decision was due December 27, 2022.
FAC accepted this audit on December 28, 2021 — management decision was due June 28, 2022.
FAC accepted this audit on December 24, 2020 — management decision was due June 24, 2021.
KOKA 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, KOKA does not have written policies and procedures with references to current regulations as required by 2 CFR 200. Cause: KOKA 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, KOKA 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 ▴2019-001: Establish Written Policies and Procedures as Required by 2 CFR 200 Federal agency: Department of Health and Human Services, Department of Justice CFDA No.: 93.870, 16.831 Program: Maternal, Infant and Early Childhood Home Visiting Grant; Children of Incarcerated Parents Criteria: 2 CFR 200 requires written policies and procedures in various matters with references to current regulations. Condition: KOKA 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, KOKA does not have written policies and procedures with references to current regulations as required by 2 CFR 200. Cause: KOKA 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, KOKA has insufficient internal controls over compliance with federal laws, regulations and grant agreements related to the federal awards it receives and expends.
Ref. No. Internal Control Finding over Compliance Finding 2019-001 Establish Written Policies and Procedures as Required by 2 CFR 200 Condition: KOKA 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, KOKA?s current policies and procedures do not references current regulations as required by 2 CFR 200. View of Responsible Officials and Planned Corrective Action KOKA management agrees with the finding and the recommendation. Corrective Action Plan: KOKA has completed updating its written Polices and Procedure manual to be in compliance with requirements in accordance with 2 CFR 200. Person Responsible: Controller Date of Completion: December 20, 2020 Momi Akana Executive Director
FAC accepted this audit on June 25, 2019 — management decision was due December 25, 2019.
FAC accepted this audit on June 24, 2018 — management decision was due December 24, 2018.
FAC accepted this audit on August 15, 2017 — management decision was due February 15, 2018.
GSA_MIGRATION
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GSA_MIGRATION
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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