State of Hawaii, Department of Accounting and General Services: Single Audit Reports and Findings
State of Hawaii, Department of Accounting and General Services'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 6 findings, including a material weakness. 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; State of Hawaii, Department of Accounting and General Services is recorded in HONOLULU, Hawaii under EIN 990252020, 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 | $701,375,734 | $750,000 | Accuity LLP | Unmodified | 6 | MW | 2025-06-GSAFAC-0000409786 |
| 2024 | 2024-06-30 | $726,540,322 | $750,000 | Accuity LLP | Unmodified | 4 | MW / SD | 2024-06-GSAFAC-0000357658 |
| 2023 | 2023-06-30 | $797,499,576 | $750,000 | Accuity LLP | Unmodified | 10 | SD | 2023-06-GSAFAC-0000028996 |
| 2022 | 2022-06-30 | $2,510,610,813 | $750,000 | Accuity LLP | Unmodified | 12 | MW / SD | 2022-06-CENSUS-0000137875 |
| 2021 | 2021-06-30 | $5,121,718,683 | $750,000 | Accuity LLP | Unmodified | 6 | MW / SD | 2021-06-CENSUS-0000137875 |
| 2020 | 2020-06-30 | $2,139,034,395 | $750,000 | Accuity LLP | Unmodified | 3 | MW / SD | 2020-06-CENSUS-0000137875 |
| 2019 | 2019-06-30 | $297,992,106 | $750,000 | Accuity LLP | Unmodified | 10 | MW / SD | 2019-06-CENSUS-0000137875 |
| 2018 | 2018-06-30 | $287,240,286 | $750,000 | Accuity LLP | Unmodified | 13 | MW / SD | 2018-06-CENSUS-0000137875 |
| 2017 | 2017-06-30 | $293,179,007 | $750,000 | Accuity LLP | Unmodified | 14 | MW / SD | 2017-06-CENSUS-0000137875 |
| 2016 | 2016-06-30 | $263,474,897 | $750,000 | Accuity LLP | Unmodified | 15 | MW / SD | 2016-06-CENSUS-0000137875 |
When is the next single audit due?
If State of Hawaii, Department of Accounting and General Services 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 |
|---|---|---|---|
| 97.036 | DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) | $286,626,070 | Yes |
| 17.225 | UNEMPLOYMENT INSURANCE | $188,816,236 | Yes |
| 12.401 | NATIONAL GUARD MILITARY OPERATIONS AND MAINTENANCE (O&M) PROJECTS | $28,042,658 | No |
| 21.029 | CORONAVIRUS CAPITAL PROJECTS FUND | $18,966,731 | No |
| 17.225 | UNEMPLOYMENT INSURANCE | $14,938,536 | Yes |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $13,009,807 | No |
| 17.277 | WIOA NATIONAL DISLOCATED WORKER GRANTS / WIA NATIONAL EMERGENCY GRANTS | $12,539,847 | No |
| 21.031 | STATE SMALL BUSINESS CREDIT INITIATIVE TECHNICAL ASSISTANCE GRANT PROGRAM | $11,743,897 | No |
| 97.067 | HOMELAND SECURITY GRANT PROGRAM | $8,044,822 | No |
| 10.569 | EMERGENCY FOOD ASSISTANCE PROGRAM (FOOD COMMODITIES) | $7,037,931 | No |
| 12.404 | NATIONAL GUARD CHALLENGE PROGRAM | $5,884,407 | No |
| 11.307 | ECONOMIC ADJUSTMENT ASSISTANCE | $5,398,134 | Yes |
| 15.611 | WILDLIFE RESTORATION AND BASIC HUNTER EDUCATION AND SAFETY | $5,010,321 | Yes |
| 15.605 | SPORT FISH RESTORATION | $4,155,461 | Yes |
| 17.259 | WIOA YOUTH ACTIVITIES | $4,066,383 | No |
| 17.258 | WIOA ADULT PROGRAM | $3,964,399 | No |
| 97.042 | EMERGENCY MANAGEMENT PERFORMANCE GRANTS | $3,941,136 | No |
| 93.569 | COMMUNITY SERVICES BLOCK GRANT | $3,403,007 | No |
| 12.017 | READINESS AND ENVIRONMENTAL PROTECTION INTEGRATION (REPI) PROGRAM | $2,816,204 | Yes |
| 11.419 | COASTAL ZONE MANAGEMENT ADMINISTRATION AWARDS | $2,807,147 | Yes |
| 15.615 | COOPERATIVE ENDANGERED SPECIES CONSERVATION FUND | $2,543,969 | No |
| 15.634 | STATE WILDLIFE GRANTS | $2,541,898 | No |
| 81.041 | STATE ENERGY PROGRAM | $2,145,015 | No |
| 10.678 | FOREST STEWARDSHIP PROGRAM | $2,089,763 | No |
| 15.657 | ENDANGERED SPECIES RECOVERY IMPLEMENTATION | $2,023,718 | 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 |
|---|---|---|---|
| 2025-005 | Cash management (C) | Material weakness | Yes |
| 2025-006 | Cash management (C) | Material weakness | No |
| 2025-007 | Reporting (L) | Material weakness | No |
| 2025-008 | Subrecipient monitoring (M) | Material weakness | No |
| 2025-009 | Special tests and provisions (N) | Material weakness | Yes |
| 2025-010 | Equipment and real property management (F) | Material weakness | No |
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 State of Hawaii, Department of Accounting and General Services 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. “State of Hawaii, Department Single Audit FY2025 (HI).” https://getauditradar.com/single-audits/hi/state-of-hawaii-department-of-accounting-and-general-services-990252020/. Data as of 2026-11-06.