COUNTY OF KAUAI: Single Audit Reports and Findings
COUNTY OF KAUAI filed 9 single audits between 2016 and 2024; the most recently observed auditor is N&K CPAs, Inc. (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 KAUAI is recorded in LIHUE, Hawaii under EIN 996000658, 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 | $54,516,429 | $1,635,493 | N&K CPAs, Inc. | 0 | MW | 2024-06-GSAFAC-0000348912 |
| 2023 | 2023-06-30 | $40,631,394 | $1,218,942 | N&K CPAs, Inc. | 0 | MW / SD | 2023-06-GSAFAC-0000056091 |
| 2022 | 2022-06-30 | $55,667,592 | $1,670,028 | N&K CPAs, Inc. | 0 | SD | 2022-06-CENSUS-0000137894 |
| 2021 | 2021-06-30 | $83,923,310 | $2,517,699 | N&K CPAs, Inc. | 0 | SD | 2021-06-CENSUS-0000137894 |
| 2020 | 2020-06-30 | $42,808,042 | $1,284,240 | N&K CPAs, Inc. | 0 | SD | 2020-06-CENSUS-0000137894 |
| 2019 | 2019-06-30 | $27,266,075 | $817,900 | N&K CPAs, Inc. | 0 | SD | 2019-06-CENSUS-0000137894 |
| 2018 | 2018-06-30 | $19,468,788 | $750,000 | N&K CPAs, Inc. | 2 | MW | 2018-06-CENSUS-0000137894 |
| 2017 | 2017-06-30 | $24,127,807 | $750,000 | N&K CPAs, Inc. | 0 | — | 2017-06-CENSUS-0000137894 |
| 2016 | 2016-06-30 | $20,536,420 | $750,000 | N&K CPAs, Inc. | 0 | — | 2016-06-CENSUS-0000137894 |
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 | $13,364,316 | No |
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $5,177,457 | Yes |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $4,549,918 | Yes |
| 14.251 | ECONOMIC DEVELOPMENT INITIATIVE, COMMUNITY PROJECT FUNDING, AND MISCELLANEOUS GRANTS | $4,090,638 | Yes |
| 21.023 | EMERGENCY RENTAL ASSISTANCE PROGRAM | $3,130,745 | Yes |
| 14.275 | HOUSING TRUST FUND | $2,770,479 | Yes |
| 21.026 | HOMEOWNER ASSISTANCE FUND | $2,235,071 | Yes |
| 14.239 | HOME INVESTMENT PARTNERSHIPS PROGRAM | $2,145,600 | Yes |
| 14.239 | HOME INVESTMENT PARTNERSHIPS PROGRAM | $1,817,225 | Yes |
| 20.526 | BUSES AND BUS FACILITIES FORMULA, COMPETITIVE, AND LOW OR NO EMISSIONS PROGRAMS | $1,186,638 | Yes |
| 15.916 | OUTDOOR RECREATION ACQUISITION, DEVELOPMENT AND PLANNING | $1,000,000 | No |
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $874,421 | Yes |
| 20.509 | FORMULA GRANTS FOR RURAL AREAS AND TRIBAL TRANSIT PROGRAM | $865,124 | No |
| 20.526 | BUSES AND BUS FACILITIES FORMULA, COMPETITIVE, AND LOW OR NO EMISSIONS PROGRAMS | $849,150 | Yes |
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $733,292 | Yes |
| 20.509 | FORMULA GRANTS FOR RURAL AREAS AND TRIBAL TRANSIT PROGRAM | $708,499 | No |
| 14.228 | COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII | $578,123 | No |
| 97.067 | HOMELAND SECURITY GRANT PROGRAM | $473,785 | No |
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $434,888 | Yes |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $419,937 | Yes |
| 14.228 | COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII | $397,718 | No |
| 14.228 | COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII | $389,743 | No |
| 14.228 | COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII | $388,790 | No |
| 14.239 | HOME INVESTMENT PARTNERSHIPS PROGRAM | $388,773 | Yes |
| 14.871 | SECTION 8 HOUSING CHOICE VOUCHERS | $306,503 | 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 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. “COUNTY OF KAUAI Single Audits and Findings (HI).” https://getauditradar.com/single-audits/hi/county-of-kauai-996000658/. Data as of 2026-09-17.