County of Hawaii: Single Audit Reports and Findings
County of Hawaii filed 9 single audits between 2016 and 2024; the most recently observed auditor is ACCUITY LLP (2024), and the 2024 report lists 0 findings, including 1 material weakness. 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; County of Hawaii is recorded in HILO, Hawaii under EIN 996000567, 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 |
|---|---|---|---|---|---|---|---|
| 2024 | 2024-06-30 | $95,635,274 | $2,869,058 | ACCUITY LLP | 0 | MW | 2024-06-GSAFAC-0000375935 |
| 2023 | 2023-06-30 | $131,469,903 | $3,000,000 | PLANTE & MORAN, PLLC | 0 | MW | 2023-06-GSAFAC-0000039486 |
| 2022 | 2022-06-30 | $88,177,346 | $2,645,706 | N&K CPAs, Inc. | 0 | — | 2022-06-CENSUS-0000137893 |
| 2021 | 2021-06-30 | $145,090,648 | $3,000,000 | N&K CPAs, Inc. | 0 | — | 2021-06-CENSUS-0000137893 |
| 2020 | 2020-06-30 | $56,773,850 | $1,703,216 | N&K CPAs, Inc. | 0 | — | 2020-06-CENSUS-0000137893 |
| 2019 | 2019-06-30 | $49,354,055 | $1,480,622 | N&K CPAs, Inc. | 0 | — | 2019-06-CENSUS-0000137893 |
| 2018 | 2018-06-30 | $39,075,030 | $1,172,251 | N&K CPAs, Inc. | 0 | — | 2018-06-CENSUS-0000137893 |
| 2017 | 2017-06-30 | $45,688,267 | $1,370,648 | N&K CPAs, Inc. | 0 | — | 2017-06-CENSUS-0000137893 |
| 2016 | 2016-06-30 | $57,114,806 | $1,713,444 | N&K CPAs, Inc. | 0 | — | 2016-06-CENSUS-0000137893 |
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 |
|---|---|---|---|
| 14.871 | SECTION 8 HOUSING CHOICE VOUCHERS | $30,775,660 | Yes |
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $9,698,031 | No |
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $7,767,617 | No |
| 14.218 | COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS | $5,866,154 | No |
| 21.026 | HOMEOWNER ASSISTANCE FUND | $5,523,382 | Yes |
| 21.023 | EMERGENCY RENTAL ASSISTANCE PROGRAM | $3,088,806 | Yes |
| 14.228 | COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII | $2,955,229 | Yes |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $2,400,578 | Yes |
| 20.526 | BUSES AND BUS FACILITIES FORMULA, COMPETITIVE, AND LOW OR NO EMISSIONS PROGRAMS | $2,233,975 | No |
| 97.036 | DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) | $1,832,959 | No |
| 14.871 | SECTION 8 HOUSING CHOICE VOUCHERS | $1,573,002 | Yes |
| 14.239 | HOME INVESTMENT PARTNERSHIPS PROGRAM | $1,437,216 | No |
| 97.083 | STAFFING FOR ADEQUATE FIRE AND EMERGENCY RESPONSE (SAFER) | $1,408,679 | No |
| 97.036 | DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) | $1,222,936 | No |
| 14.275 | HOUSING TRUST FUND | $1,215,000 | No |
| 97.036 | DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) | $1,117,254 | No |
| 14.879 | MAINSTREAM VOUCHERS | $1,052,130 | Yes |
| 20.509 | FORMULA GRANTS FOR RURAL AREAS AND TRIBAL TRANSIT PROGRAM | $800,270 | No |
| 11.307 | ECONOMIC ADJUSTMENT ASSISTANCE | $799,842 | No |
| 10.664 | COOPERATIVE FORESTRY ASSISTANCE | $717,074 | No |
| 11.419 | COASTAL ZONE MANAGEMENT ADMINISTRATION AWARDS | $624,993 | No |
| 95.001 | HIGH INTENSITY DRUG TRAFFICKING AREAS PROGRAM | $614,005 | No |
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $586,120 | No |
| 15.226 | PAYMENTS IN LIEU OF TAXES | $568,498 | No |
| 97.036 | DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) | $527,759 | 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 County of Hawaii 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. “County of Hawaii Single Audits and Findings (HI).” https://getauditradar.com/single-audits/hi/county-of-hawaii-996000567/. Data as of 2026-09-17.