Malama Kauai: Single Audit Reports and Findings
Malama Kauai filed 2 single audits between 2023 and 2024; the most recently observed auditor is Jay Miyaki CPA LLC (2024), and the 2024 report lists 2 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; Malama Kauai is recorded in LIHUE, Hawaii under EIN 205137488, and the Clearinghouse records it as a nonprofit.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2024 | 2024-12-31 | $903,905 | $750,000 | Jay Miyaki CPA LLC | 2 | — | 2024-12-GSAFAC-0000407139 |
| 2023 | 2023-12-31 | $782,004 | $750,000 | Jay Miyaki CPA LLC | 1 | — | 2023-12-GSAFAC-0000369338 |
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 |
|---|---|---|---|
| 10.559 | SUMMER FOOD SERVICE PROGRAM FOR CHILDREN | $297,869 | Yes |
| 10.175 | FARMERS MARKET AND LOCAL FOOD PROMOTION PROGRAM (B) | $177,175 | No |
| 10.766 | COMMUNITY FACILITIES LOANS AND GRANTS | $160,127 | Yes |
| 10.522 | FOOD AND AGRICULTURE SERVICE LEARNING PROGRAM | $92,968 | No |
| 10.351 | RURAL BUSINESS DEVELOPMENT GRANT | $41,809 | No |
| 10.311 | BEGINNING FARMER AND RANCHER DEVELOPMENT PROGRAM | $33,180 | No |
| 10.561 | STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM | $31,650 | No |
| 10.225 | COMMUNITY FOOD PROJECTS | $26,441 | No |
| 10.664 | COOPERATIVE FORESTRY ASSISTANCE | $18,138 | No |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $13,950 | No |
| 10.186 | ACTIVITIES TO SUPPORT STATE, TRIBAL, LOCAL AND TERRITORIAL (STLT) HEALTH DEPARTMENT RESPONSE TO PUBLIC HEALTH OR HEALTHCARE CRISES | $10,598 | 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.
| Reference | Requirement | Severity | Repeat |
|---|---|---|---|
| 2024-001 | P | Other | Yes |
Form 990 and IRS registration
Form 990 "accounting fees" (Part IX line 11c) cover all accounting services reported by the organization and are not the price of an audit engagement.
- Most recent return
- 990 for 2024-12
- Total revenue
- $1,916,439
- Total assets
- $2,941,042
- Accounting fees (Part IX line 11c)
- $35,564
- Paid preparer
- JAY MIYAKI CPA LLC
- IRS object id
- 202610649349302001
- NTEE code
- C60
- Exempt under
- 501(c)(3)
- Ruling year
- 2006
- BMF release
- 2026-09-17
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 Malama Kauai 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. “Malama Kauai Single Audits and Findings (HI).” https://getauditradar.com/single-audits/hi/malama-kauai-205137488/. Data as of 2026-09-17.