Kualapu`u School: Single Audit Reports and Findings
Kualapu`u School filed 4 single audits between 2018 and 2023; the most recently observed auditor is N&K CPAs, Inc. (2023), and the 2023 report lists 0 findings. Data as of 2026-09-17.
Data as of Sep 17, 2026 · Source: Federal Audit Clearinghouse (public data)
Single audits by year
One row per audit year as the Federal Audit Clearinghouse accepted it. The auditor named is the one observed on that filing; Kualapu`u School is recorded in KUALAPUU, Hawaii under EIN 990322047, and the Clearinghouse records it as a local government.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2023 | 2023-06-30 | $1,437,974 | $750,000 | N&K CPAs, Inc. | 0 | — | 2023-06-GSAFAC-0000013830 |
| 2022 | 2022-06-30 | $1,059,016 | $750,000 | N&K CPAs, Inc. | 0 | — | 2022-06-CENSUS-0000235777 |
| 2021 | 2021-06-30 | $830,971 | $750,000 | N&K CPAs, Inc. | 0 | SD | 2021-06-CENSUS-0000235777 |
| 2018 | 2018-06-30 | $944,959 | $750,000 | N&K CPAs, Inc. | 0 | — | 2018-06-CENSUS-0000235777 |
Which federal programs did this organization report?
From the most recent accepted report. "Major" is the designation the auditor made under 2 CFR 200.518, not ours.
| ALN | Program | Expended | Major |
|---|---|---|---|
| 84.425U | American Rescue Plan - Elementary and Secondary School Emergency Relief | $601,820 | Yes |
| 10.555 | National School Lunch Program | $275,165 | Yes |
| 84.362A | Native Hawaiian Education | $193,585 | No |
| 84.010 | Title I Grants to Local Educational Agencies | $158,396 | Yes |
| 84.041 | Impact Aid | $78,901 | No |
| 10.553 | School Breakfast Program | $61,398 | Yes |
| 84.287 | Twenty-First Century Community Learning Centers | $35,716 | No |
| 10.582 | Fresh Fruit and Vegetable Program | $19,261 | Yes |
| 10.559 | Summer Food Service Program for Children | $6,947 | Yes |
| 84.027 | Special Education Grants to States | $4,636 | No |
| 84.362A | Native Hawaiian Education | $2,149 | No |
What findings did the auditor report?
The reference and the requirement letter are the ones the auditor used. The finding text itself is not reproduced here; the FAC report linked above carries it in full.
The most recent report lists no finding.
Read next
- CPA firms that audit Hawaii nonprofits
- Hawaii single audit statistics
- Hawaii nonprofit audit requirements
How we computed this
Every row comes from the Federal Audit Clearinghouse record named beside it, one report per audit year, with a resubmission superseding the filing it replaces. The auditor is the one named on that filing — it is not a statement about who audits Kualapu`u School now. Form 990 figures come from the IRS e-filed return named by its object id. This page exists because the organization filed at least two single audits, or one with a finding.
Cite this page
AuditRadar. “Kualapu`u School Single Audits and Findings (HI).” https://getauditradar.com/single-audits/hi/kualapu-u-school-990322047/. Data as of 2026-09-17.