City and County of Honolulu: Single Audit Reports and Findings
City and County of Honolulu's most recent single audit in the Federal Audit Clearinghouse covers fiscal year 2025, accepted March 27, 2026; the auditor observed on that filing is KMH LLP. It reported 1 finding. 10 filings from 2016 to 2025 are on record. Data as of 2026-11-06.
Data as of Nov 6, 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. Each report opens on the Clearinghouse itself; how to search the Federal Audit Clearinghouse explains the rest of the reporting package.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Opinion | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|---|
| 2025 | 2025-06-30 | $616,736,089 | $750,000 | KMH LLP | Unmodified | 1 | SD | 2025-06-GSAFAC-0000409937 |
| 2024 | 2024-06-30 | $550,715,086 | $750,000 | KMH LLP | Unmodified | 2 | SD | 2024-06-GSAFAC-0000359770 |
| 2023 | 2023-06-30 | $434,476,092 | $750,000 | Accuity LLP | Unmodified | 6 | MW / SD | 2023-06-GSAFAC-0000032510 |
| 2022 | 2022-06-30 | $519,569,765 | $750,000 | Accuity LLP | Unmodified | 2 | SD | 2022-06-CENSUS-0000137896 |
| 2021 | 2021-06-30 | $603,652,535 | $750,000 | Accuity LLP | Unmodified | 2 | MW / SD | 2021-06-CENSUS-0000137896 |
| 2020 | 2020-06-30 | $167,394,502 | $750,000 | Accuity LLP | Unmodified | 3 | MW / SD | 2020-06-CENSUS-0000137896 |
| 2019 | 2019-06-30 | $124,563,262 | $750,000 | Accuity LLP | Unmodified | 3 | MW / SD | 2019-06-CENSUS-0000137896 |
| 2018 | 2018-06-30 | $146,539,381 | $750,000 | KMH LLP | Unmodified | 10 | MW / SD | 2018-06-CENSUS-0000137896 |
| 2017 | 2017-06-30 | $358,402,654 | $750,000 | KMH LLP | Unmodified | 9 | MW / SD | 2017-06-CENSUS-0000137896 |
| 2016 | 2016-06-30 | $296,731,606 | $750,000 | KMH LLP | Unmodified | 10 | MW / SD | 2016-06-CENSUS-0000137896 |
When is the next single audit due?
If City and County of Honolulu is again required to have a single audit for the fiscal year ending Jun 30, 2026, the reporting package is due to the Federal Audit Clearinghouse by Mar 30, 2027 at the latest.
Whether an audit is required depends on federal awards expended in that year (the single audit threshold). The rule, 2 CFR 200.512(a): the reporting package is due within 30 calendar days after the auditee receives the auditor's report or nine months after the end of the audit period, whichever is earlier; the date above is the nine-month date, moved to Monday when it falls on a weekend. Last verified: 2026-11-15.
Which federal programs did this organization report?
From the most recent accepted report, as listed on its schedule of expenditures of federal awards (SEFA). "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 is the auditor’s; the requirement is the Compliance Supplement category the auditor selected. The finding text itself is not reproduced here; the FAC report linked above carries it in full. What the two severity levels mean: material weakness vs significant deficiency.
| Reference | Requirement | Severity | Repeat |
|---|---|---|---|
| 2025-001 | Subrecipient monitoring (M) | Significant deficiency | Yes |
Read next
- CPA firms that audit Hawaii nonprofits
- Hawaii single audit statistics
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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, Hawaii Single Audit FY2025.” https://getauditradar.com/single-audits/hi/city-and-county-of-honolulu-996001257/. Data as of 2026-11-06.