Department of Education, State of Hawaii: Single Audit Reports and Findings
Department of Education, State of Hawaii's most recent single audit in the Federal Audit Clearinghouse covers fiscal year 2025, accepted March 30, 2026; the auditor observed on that filing is Accuity LLP. It reported no findings. 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; Department of Education, State of Hawaii is recorded in HONOLULU, Hawaii under EIN 990266482, and the Clearinghouse records it as a state government entity. 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 | $475,906,963 | $750,000 | Accuity LLP | Unmodified | 0 | — | 2025-06-GSAFAC-0000409958 |
| 2024 | 2024-06-30 | $559,320,436 | $750,000 | Accuity LLP | Unmodified | 0 | — | 2024-06-GSAFAC-0000361310 |
| 2023 | 2023-06-30 | $425,755,530 | $750,000 | Accuity LLP | Unmodified | 6 | — | 2023-06-GSAFAC-0000031422 |
| 2022 | 2022-06-30 | $477,343,106 | $750,000 | Accuity LLP | Unmodified | 2 | — | 2022-06-CENSUS-0000181646 |
| 2021 | 2021-06-30 | $373,607,930 | $750,000 | Accuity LLP | Unmodified | 1 | — | 2021-06-CENSUS-0000181646 |
| 2020 | 2020-06-30 | $290,564,606 | $750,000 | Kkdly LLC | Unmodified | 3 | SD | 2020-06-CENSUS-0000181646 |
| 2019 | 2019-06-30 | $291,901,823 | $750,000 | Kkdly LLC | Unmodified | 1 | SD | 2019-06-CENSUS-0000181646 |
| 2018 | 2018-06-30 | $252,852,796 | $750,000 | Kkdly LLC | Unmodified | 2 | SD | 2018-06-CENSUS-0000181646 |
| 2017 | 2017-06-30 | $271,645,348 | $750,000 | N&K CPAs, Inc. | Unmodified | 0 | — | 2017-06-CENSUS-0000181646 |
| 2016 | 2016-06-30 | $244,939,900 | $750,000 | N&K CPAs, Inc. | Unmodified | 0 | — | 2016-06-CENSUS-0000181646 |
When is the next single audit due?
If Department of Education, State of Hawaii 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 |
|---|---|---|---|
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $90,370,738 | Yes |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $77,746,687 | No |
| 84.041 | IMPACT AID | $71,616,641 | Yes |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $57,328,265 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $49,663,060 | No |
| 12.600 | COMMUNITY INVESTMENT | $31,136,652 | No |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $12,171,606 | Yes |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $9,580,137 | Yes |
| 84.371 | COMPREHENSIVE LITERACY DEVELOPMENT | $9,434,526 | No |
| 84.287 | TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS | $6,924,801 | No |
| 12.558 | DEPARTMENT OF DEFENSE IMPACT AID (SUPPLEMENT, CWSD, BRAC) | $6,878,253 | Yes |
| 97.036 | DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) | $6,194,698 | Yes |
| 93.558 | TEMPORARY ASSISTANCE FOR NEEDY FAMILIES | $4,097,962 | No |
| 84.365 | ENGLISH LANGUAGE ACQUISITION STATE GRANTS | $4,046,051 | No |
| 84.369 | GRANTS FOR STATE ASSESSMENTS AND RELATED ACTIVITIES | $3,374,658 | Yes |
| 84.011 | MIGRANT EDUCATION STATE GRANT PROGRAM | $3,274,150 | No |
| 84.048 | CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES | $3,199,132 | No |
| 10.182 | PANDEMIC RELIEF ACTIVITIES: LOCAL FOOD PURCHASE AGREEMENTS WITH STATES, TRIBES, AND LOCAL GOVERNMENTS | $2,815,230 | Yes |
| 84.184 | SCHOOL SAFELY NATIONAL ACTIVITIES | $2,764,084 | No |
| 84.002 | ADULT EDUCATION - BASIC GRANTS TO STATES | $2,519,652 | No |
| 93.243 | SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE | $2,186,016 | Yes |
| 12.556 | COMPETITIVE GRANTS: PROMOTING K-12 STUDENT ACHIEVEMENT AT MILITARY-CONNECTED SCHOOLS | $1,995,855 | No |
| 84.334 | GAINING EARLY AWARENESS AND READINESS FOR UNDERGRADUATE PROGRAMS | $1,875,904 | Yes |
| 45.310 | GRANTS TO STATES | $1,643,769 | No |
| 10.560 | STATE ADMINISTRATIVE EXPENSES FOR CHILD NUTRITION | $1,474,315 | 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.
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 Department of Education, State 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. “Department of Education, State of Hawaii Single Audit FY2025.” https://getauditradar.com/single-audits/hi/department-of-education-state-of-hawaii-990266482/. Data as of 2026-11-06.

