COUNTY OF MAUI: Single Audit Reports and Findings
COUNTY OF MAUI filed 10 single audits between 2016 and 2025; the most recently observed auditor is N&K CPAs, Inc. (2025), and the 2025 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 MAUI is recorded in WAILUKU, Hawaii under EIN 996000618, 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 | $85,446,700 | $2,563,401 | N&K CPAs, Inc. | 0 | MW / SD | 2025-06-GSAFAC-0000405123 |
| 2024 | 2024-06-30 | $96,513,464 | $2,895,404 | N&K CPAs, Inc. | 8 | MW / SD | 2024-06-GSAFAC-0000348871 |
| 2023 | 2023-06-30 | $79,809,163 | $2,431,046 | N&K CPAs, Inc. | 3 | MW / SD | 2023-06-GSAFAC-0000032130 |
| 2022 | 2022-06-30 | $80,758,708 | $2,422,761 | N&K CPAs, Inc. | 1 | SD | 2022-06-CENSUS-0000137895 |
| 2021 | 2021-06-30 | $111,753,292 | $3,000,000 | N&K CPAs, Inc. | 1 | SD | 2021-06-CENSUS-0000137895 |
| 2020 | 2020-06-30 | $48,788,288 | $1,463,649 | N&K CPAs, Inc. | 1 | SD | 2020-06-CENSUS-0000137895 |
| 2019 | 2019-06-30 | $52,277,461 | $1,568,324 | N&K CPAs, Inc. | 3 | SD | 2019-06-CENSUS-0000137895 |
| 2018 | 2018-06-30 | $44,874,068 | $1,346,222 | N&K CPAs, Inc. | 0 | SD | 2018-06-CENSUS-0000137895 |
| 2017 | 2017-06-30 | $44,415,466 | $1,332,464 | N&K CPAs, Inc. | 0 | — | 2017-06-CENSUS-0000137895 |
| 2016 | 2016-06-30 | $40,879,298 | $1,226,379 | N&K CPAs, Inc. | 3 | SD | 2016-06-CENSUS-0000137895 |
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 | $29,955,001 | Yes |
| 97.036 | DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) | $12,640,436 | No |
| 21.026 | HOMEOWNER ASSISTANCE FUND | $12,242,775 | No |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $5,762,158 | No |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $2,591,812 | No |
| 10.923 | EMERGENCY WATERSHED PROTECTION PROGRAM | $2,479,135 | Yes |
| 97.036 | DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) | $1,303,877 | No |
| 14.871 | SECTION 8 HOUSING CHOICE VOUCHERS | $1,290,463 | Yes |
| 21.023 | EMERGENCY RENTAL ASSISTANCE PROGRAM | $1,250,000 | No |
| 66.468 | DRINKING WATER STATE REVOLVING FUND | $1,197,785 | Yes |
| 97.036 | DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) | $1,124,653 | No |
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $1,117,673 | No |
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $912,152 | No |
| 14.228 | COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII | $682,367 | No |
| 93.048 | SPECIAL PROGRAMS FOR THE AGING, TITLE IV, AND TITLE II, DISCRETIONARY PROJECTS | $632,775 | No |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $514,831 | No |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $483,758 | No |
| 10.904 | WATERSHED PROTECTION AND FLOOD PREVENTION | $474,711 | No |
| 14.228 | COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII | $447,269 | No |
| 93.044 | SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS | $430,978 | No |
| 97.067 | HOMELAND SECURITY GRANT PROGRAM | $423,286 | No |
| 16.575 | CRIME VICTIM ASSISTANCE | $407,958 | No |
| 16.922 | EQUITABLE SHARING PROGRAM | $281,000 | No |
| 17.258 | WIOA ADULT PROGRAM | $277,374 | No |
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $264,619 | 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 MAUI 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 MAUI Single Audits and Findings (HI).” https://getauditradar.com/single-audits/hi/county-of-maui-996000618/. Data as of 2026-09-17.