STATE OF HAWAII DEPARTMENT OF HEALTH: Single Audit Reports and Findings
STATE OF HAWAII DEPARTMENT OF HEALTH's most recent single audit in the Federal Audit Clearinghouse covers fiscal year 2025, accepted March 31, 2026; the auditor observed on that filing is Accuity LLP. It reported 14 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 HEALTH is recorded in HONOLULU, Hawaii under EIN 996000449, 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 | $251,597,822 | $750,000 | Accuity LLP | Unmodified | 14 | MW / SD | 2025-06-GSAFAC-0000410679 |
| 2024 | 2024-06-30 | $236,897,440 | $750,000 | KMH LLP | Unmodified | 6 | MW | 2024-06-GSAFAC-0000359806 |
| 2023 | 2023-06-30 | $290,032,227 | $750,000 | KMH LLP | Unmodified | 7 | MW / SD | 2023-06-GSAFAC-0000032150 |
| 2022 | 2022-06-30 | $257,403,858 | $750,000 | KMH LLP | Unmodified | 7 | MW / SD | 2022-06-CENSUS-0000137883 |
| 2021 | 2021-06-30 | $243,054,451 | $750,000 | KMH LLP | Unmodified | 4 | MW | 2021-06-CENSUS-0000137883 |
| 2020 | 2020-06-30 | $144,635,672 | $750,000 | KMH LLP | Unmodified | 3 | MW | 2020-06-CENSUS-0000137883 |
| 2019 | 2019-06-30 | $141,012,728 | $750,000 | KMH LLP | Unmodified | 3 | MW | 2019-06-CENSUS-0000137883 |
| 2018 | 2018-06-30 | $137,561,440 | $750,000 | KMH LLP | Unmodified | 4 | MW | 2018-06-CENSUS-0000137883 |
| 2017 | 2017-06-30 | $144,086,366 | $750,000 | KMH LLP | Unmodified | 9 | MW / SD | 2017-06-CENSUS-0000137883 |
| 2016 | 2016-06-30 | $149,113,093 | $750,000 | N&K CPAs, Inc. | Unmodified | 2 | MW / SD | 2016-06-CENSUS-0000137883 |
When is the next single audit due?
If STATE OF HAWAII DEPARTMENT OF HEALTH 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 |
|---|---|---|---|
| 10.557 | WIC SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN | $31,720,892 | Yes |
| 93.268 | IMMUNIZATION COOPERATIVE AGREEMENTS | $24,867,118 | No |
| 66.458 | CLEAN WATER STATE REVOLVING FUND | $21,953,000 | Yes |
| 93.323 | EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) | $21,459,160 | No |
| 66.468 | DRINKING WATER STATE REVOLVING FUND | $18,772,549 | Yes |
| 93.243 | SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE | $10,906,634 | Yes |
| 93.959 | BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE | $8,593,643 | Yes |
| 93.917 | HIV CARE FORMULA GRANTS | $8,383,919 | Yes |
| 93.069 | PUBLIC HEALTH EMERGENCY PREPAREDNESS | $7,104,343 | No |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $5,958,249 | No |
| 93.391 | ACTIVITIES TO SUPPORT STATE, TRIBAL, LOCAL AND TERRITORIAL (STLT) HEALTH DEPARTMENT RESPONSE TO PUBLIC HEALTH OR HEALTHCARE CRISES | $5,955,989 | No |
| 93.268 | IMMUNIZATION COOPERATIVE AGREEMENTS | $5,847,398 | No |
| 93.044 | SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS | $5,772,420 | No |
| 93.870 | MATERNAL, INFANT AND EARLY CHILDHOOD HOME VISITING GRANT | $4,257,756 | Yes |
| 93.958 | BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES | $3,640,946 | Yes |
| 93.958 | BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES | $3,589,555 | Yes |
| 93.959 | BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE | $3,536,686 | Yes |
| 93.777 | STATE SURVEY AND CERTIFICATION OF HEALTH CARE PROVIDERS AND SUPPLIERS (TITLE XVIII) MEDICARE | $3,524,644 | Yes |
| 93.788 | OPIOID STR | $3,275,741 | Yes |
| 66.419 | WATER POLLUTION CONTROL STATE, INTERSTATE, AND TRIBAL PROGRAM SUPPORT | $2,369,312 | No |
| 93.994 | MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES | $2,231,490 | No |
| 93.136 | INJURY PREVENTION AND CONTROL RESEARCH AND STATE AND COMMUNITY BASED PROGRAMS | $2,219,932 | Yes |
| 84.181 | SPECIAL EDUCATION-GRANTS FOR INFANTS AND FAMILIES | $2,153,213 | Yes |
| 93.323 | EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) | $1,907,492 | No |
| 93.104 | COMPREHENSIVE COMMUNITY MENTAL HEALTH SERVICES FOR CHILDREN WITH SERIOUS EMOTIONAL DISTURBANCES (SED) | $1,759,687 | 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 |
|---|---|---|---|
| 2025-002 | Cash management (C) | Material weakness | No |
| 2025-003 | Cash management (C) | Significant deficiency | Yes |
| 2025-004 | Procurement and suspension and debarment (I) | Significant deficiency | No |
| 2025-005 | Procurement and suspension and debarment (I) | Significant deficiency | No |
| 2025-006 | Procurement and suspension and debarment (I) | Significant deficiency | No |
| 2025-007 | Reporting (L) | Material weakness | No |
| 2025-008 | Reporting (L) | Significant deficiency | No |
| 2025-009 | Reporting (L) | Material weakness | Yes |
| 2025-010 | Procurement and suspension and debarment (I) | Significant deficiency | No |
| 2025-011 | Reporting (L) | Significant deficiency | No |
| 2025-012 | Reporting (L) | Significant deficiency | No |
| 2025-013 | Subrecipient monitoring (M) | Significant deficiency | Yes |
| 2025-014 | Reporting (L) | Material weakness | Yes |
| 2025-015 | Reporting (L) | Significant deficiency | No |
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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 HEALTH 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 of Health Single Audit FY2025.” https://getauditradar.com/single-audits/hi/state-of-hawaii-department-of-health-996000449/. Data as of 2026-11-06.