City and County of Honolulu: Single Audit Reports and Findings
City and County of Honolulu filed 10 single audits between 2016 and 2025; the most recently observed auditor is KMH LLP (2025), and the 2025 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; City and County of Honolulu is recorded in KAPOLEI, Hawaii under EIN 996001257, 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 |
|---|---|---|---|---|---|---|---|
| 2025 | 2025-06-30 | $616,736,089 | $3,000,000 | KMH LLP | 2 | SD | 2025-06-GSAFAC-0000409937 |
| 2024 | 2024-06-30 | $550,715,086 | $3,000,000 | KMH LLP | 4 | SD | 2024-06-GSAFAC-0000359770 |
| 2023 | 2023-06-30 | $434,476,092 | $3,000,000 | Accuity LLP | 10 | MW / SD | 2023-06-GSAFAC-0000032510 |
| 2022 | 2022-06-30 | $519,569,765 | $3,000,000 | Accuity LLP | 5 | SD | 2022-06-CENSUS-0000137896 |
| 2021 | 2021-06-30 | $603,652,535 | $3,000,000 | Accuity LLP | 2 | MW / SD | 2021-06-CENSUS-0000137896 |
| 2020 | 2020-06-30 | $167,394,502 | $3,000,000 | Accuity LLP | 4 | MW / SD | 2020-06-CENSUS-0000137896 |
| 2019 | 2019-06-30 | $124,563,262 | $3,000,000 | Accuity LLP | 3 | MW / SD | 2019-06-CENSUS-0000137896 |
| 2018 | 2018-06-30 | $146,539,381 | $3,000,000 | KMH LLP | 21 | MW / SD | 2018-06-CENSUS-0000137896 |
| 2017 | 2017-06-30 | $358,402,654 | $3,000,000 | KMH LLP | 19 | MW / SD | 2017-06-CENSUS-0000137896 |
| 2016 | 2016-06-30 | $296,731,606 | $3,000,000 | KMH LLP | 11 | MW / SD | 2016-06-CENSUS-0000137896 |
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 |
|---|---|---|---|
| 20.500 | FEDERAL TRANSIT CAPITAL INVESTMENT GRANTS | $250,000,000 | Yes |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $146,017,883 | No |
| 14.871 | SECTION 8 HOUSING CHOICE VOUCHERS | $77,709,635 | Yes |
| 20.507 | FEDERAL TRANSIT FORMULA GRANTS | $58,762,365 | Yes |
| 66.458 | CLEAN WATER STATE REVOLVING FUND | $21,953,000 | No |
| 14.218 | COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS | $11,648,837 | No |
| 14.871 | SECTION 8 HOUSING CHOICE VOUCHERS | $6,742,293 | Yes |
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $4,013,062 | Yes |
| 14.239 | HOME INVESTMENT PARTNERSHIPS PROGRAM | $3,103,795 | Yes |
| 97.067 | HOMELAND SECURITY GRANT PROGRAM | $3,074,169 | No |
| 20.526 | BUSES AND BUS FACILITIES FORMULA, COMPETITIVE, AND LOW OR NO EMISSIONS PROGRAMS | $2,810,948 | Yes |
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $2,729,793 | Yes |
| 17.277 | WIOA NATIONAL DISLOCATED WORKER GRANTS / WIA NATIONAL EMERGENCY GRANTS | $1,748,831 | No |
| 14.879 | MAINSTREAM VOUCHERS | $1,639,484 | Yes |
| 93.045 | SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART C, NUTRITION SERVICES | $1,637,898 | No |
| 95.001 | HIGH INTENSITY DRUG TRAFFICKING AREAS PROGRAM | $1,564,814 | No |
| 17.258 | WIOA ADULT PROGRAM | $1,495,073 | No |
| 17.259 | WIOA YOUTH ACTIVITIES | $1,405,650 | No |
| 16.575 | CRIME VICTIM ASSISTANCE | $1,257,924 | No |
| 12.003 | COMMUNITY ECONOMIC ADJUSTMENT ASSISTANCE FOR RESPONDING TO THREATS TO THE RESILIENCE OF A MILITARY INSTALLATION | $1,036,561 | No |
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $1,013,954 | Yes |
| 14.218 | COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS | $943,829 | No |
| 93.558 | TEMPORARY ASSISTANCE FOR NEEDY FAMILIES | $927,995 | No |
| 14.231 | EMERGENCY SOLUTIONS GRANT PROGRAM | $915,939 | Yes |
| 93.044 | SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS | $901,083 | 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 |
|---|---|---|---|
| 2025-001 | M | Significant deficiency | Yes |
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 City and County of Honolulu 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. “City and County of Honolulu Single Audits and Findings (HI).” https://getauditradar.com/single-audits/hi/city-and-county-of-honolulu-996001257/. Data as of 2026-09-17.