FAC Explorer

Audit 395413

FY End
2025-06-30
Total Expended
$616.74M
Findings
2
Programs
65
Organization: City and County of Honolulu (HI)
Year: 2025 Accepted: 2026-03-27
Auditor: KMH LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1191488 2025-001 Material Weakness Yes M
1191489 2025-001 Material Weakness Yes M

Programs

ALN Program Spent Major Findings
20.500 FEDERAL TRANSIT CAPITAL INVESTMENT GRANTS $250.00M Yes 0
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $146.02M Yes 0
20.507 FEDERAL TRANSIT FORMULA GRANTS $58.76M Yes 0
66.458 CLEAN WATER STATE REVOLVING FUND $21.95M Yes 0
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $11.65M Yes 0
14.871 SECTION 8 HOUSING CHOICE VOUCHERS $6.74M Yes 0
97.067 HOMELAND SECURITY GRANT PROGRAM $3.07M Yes 0
20.526 BUSES AND BUS FACILITIES FORMULA, COMPETITIVE, AND LOW OR NO EMISSIONS PROGRAMS $2.81M Yes 0
20.205 HIGHWAY PLANNING AND CONSTRUCTION $2.73M Yes 0
17.277 WIOA NATIONAL DISLOCATED WORKER GRANTS / WIA NATIONAL EMERGENCY GRANTS $1.75M Yes 0
14.879 MAINSTREAM VOUCHERS $1.64M Yes 0
95.001 HIGH INTENSITY DRUG TRAFFICKING AREAS PROGRAM $1.56M Yes 0
17.258 WIOA ADULT PROGRAM $1.50M Yes 0
17.259 WIOA YOUTH ACTIVITIES $1.41M Yes 0
16.575 CRIME VICTIM ASSISTANCE $1.26M Yes 0
12.003 COMMUNITY ECONOMIC ADJUSTMENT ASSISTANCE FOR RESPONDING TO THREATS TO THE RESILIENCE OF A MILITARY INSTALLATION $1.04M Yes 0
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $927,995 Yes 0
14.231 EMERGENCY SOLUTIONS GRANT PROGRAM $915,939 Yes 1
20.608 MINIMUM PENALTIES FOR REPEAT OFFENDERS FOR DRIVING WHILE INTOXICATED $770,536 Yes 0
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $763,382 Yes 0
21.023 EMERGENCY RENTAL ASSISTANCE PROGRAM $565,960 Yes 0
17.278 WIOA DISLOCATED WORKER FORMULA GRANTS $516,858 Yes 0
20.607 ALCOHOL OPEN CONTAINER REQUIREMENTS $505,493 Yes 0
16.741 DNA BACKLOG REDUCTION PROGRAM $497,097 Yes 0
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $493,407 Yes 0
14.241 HOUSING OPPORTUNITIES FOR PERSONS WITH AIDS $481,936 Yes 0
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $390,369 Yes 0
66.046 CLIMATE POLLUTION REDUCTION GRANTS $357,741 Yes 0
20.616 NATIONAL PRIORITY SAFETY PROGRAMS $309,350 Yes 0
97.044 ASSISTANCE TO FIREFIGHTERS GRANT $303,984 Yes 0
93.323 EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) $301,618 Yes 0
93.044 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS $273,138 Yes 0
16.922 EQUITABLE SHARING PROGRAM $272,343 Yes 0
66.818 BROWNFIELDS MULTIPURPOSE, ASSESSMENT, REVOLVING LOAN FUND, AND CLEANUP COOPERATIVE AGREEMENTS $234,664 Yes 0
66.312 ENVIRONMENTAL JUSTICE GOVERNMENT-TO-GOVERNMENT (EJG2G) PROGRAM $209,686 Yes 0
93.045 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART C, NUTRITION SERVICES $190,636 Yes 0
14.856 LOWER INCOME HOUSING ASSISTANCE PROGRAM SECTION 8 MODERATE REHABILITATION $156,077 Yes 0
10.723 COMMUNITY PROJECT FUNDS - CONGRESSIONALLY DIRECTED SPENDING $145,072 Yes 0
14.896 FAMILY SELF-SUFFICIENCY PROGRAM $134,909 Yes 0
97.047 BRIC: BUILDING RESILIENT INFRASTRUCTURE AND COMMUNITIES $122,237 Yes 0
17.805 HOMELESS VETERANS’ REINTEGRATION PROGRAM $121,632 Yes 0
93.243 SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE $115,932 Yes 0
93.052 NATIONAL FAMILY CAREGIVER SUPPORT, TITLE III, PART E $105,756 Yes 0
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $100,830 Yes 0
97.045 COOPERATING TECHNICAL PARTNERS $98,461 Yes 0
97.039 HAZARD MITIGATION GRANT $89,056 Yes 0
16.588 VIOLENCE AGAINST WOMEN FORMULA GRANTS $82,696 Yes 0
16.825 SMART PROSECUTION INITIATIVE $80,000 Yes 0
93.043 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART D, DISEASE PREVENTION AND HEALTH PROMOTION SERVICES $79,131 Yes 0
94.002 AMERICORPS SENIORS RETIRED AND SENIOR VOLUNTEER PROGRAM (RSVP) 94.002 $72,780 Yes 0
16.742 PAUL COVERDELL FORENSIC SCIENCES IMPROVEMENT GRANT PROGRAM $61,871 Yes 0
81.128 ENERGY EFFICIENCY AND CONSERVATION BLOCK GRANT PROGRAM (EECBG) $58,135 Yes 0
16.710 PUBLIC SAFETY PARTNERSHIP AND COMMUNITY POLICING GRANTS $53,512 Yes 0
93.136 INJURY PREVENTION AND CONTROL RESEARCH AND STATE AND COMMUNITY BASED PROGRAMS $52,466 Yes 0
93.391 ACTIVITIES TO SUPPORT STATE, TRIBAL, LOCAL AND TERRITORIAL (STLT) HEALTH DEPARTMENT RESPONSE TO PUBLIC HEALTH OR HEALTHCARE CRISES $46,988 Yes 0
10.575 FARM TO SCHOOL GRANT PROGRAM $42,065 Yes 0
16.320 SERVICES FOR TRAFFICKING VICTIMS $34,285 Yes 0
93.434 EVERY STUDENT SUCCEEDS ACT/PRESCHOOL DEVELOPMENT GRANTS $31,297 Yes 0
84.287 TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS $30,153 Yes 0
93.053 NUTRITION SERVICES INCENTIVE PROGRAM $20,619 Yes 0
10.727 INFLATION REDUCTION ACT URBAN & COMMUNITY FORESTRY PROGRAM $8,602 Yes 0
21.016 EQUITABLE SHARING $6,145 Yes 0
10.675 URBAN AND COMMUNITY FORESTRY PROGRAM $4,960 Yes 0
17.274 YOUTHBUILD $3,686 Yes 0
14.239 HOME INVESTMENT PARTNERSHIPS PROGRAM $1,119 Yes 0

Contacts

Name Title Type
D4W7SB9CF8G4 Troy Shimasaki Auditee
8087683134 James Nakayama Auditor
No contacts on file

Notes to SEFA

The City had the following loan balances outstanding awarded as of and for the year ended June 30, 2025, which are not presented in the schedule of expenditures of federal awards. There were no advances in fiscal year 2025. COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS (14.218) - Balances outstanding at the end of the audit period were $21,298,385. HOME INVESTMENT PARTNERSHIPS PROGRAM (14.239) - Balances outstanding at the end of the audit period were $21,863,959. HOUSING TRUST FUND (14.275) - Balances outstanding at the end of the audit period were $1,379,785. SECTION 8 HOUSING CHOICE VOUCHERS (14.871) - Balances outstanding at the end of the audit period were $3,647,688.
For the year ended June 30, 2025, federal awards and state matching fund expenditures under capitalization grants for clean water state revolving funds were $21,953,000 and $0, respectively.

Finding Details

Finding 2025-001
Criteria: In accordance with 24 CFR section 576.203, the recipient must pay each subrecipient for allowable costs within 30 days after receiving the subrecipient’s complete payment request. Condition: The City did not pay subrecipient for allowable costs within 30 days as required by 24 CFR section 576.203. Context: We selected 4 subrecipients and a total 10 subrecipient payments for testing and noted 5 payments were not paid within 30 days. Cause: Based on discussions with City personnel, it was noted that the delay in payments was due to a lack of diligence in following the City’s policy and procedures to complete timely reviews upon receipt of the completed payment request. Effect: Failure to make timely payments resulted in noncompliance with the subrecipient monitoring requirement. Questioned Costs: None Identification as a Repeat Finding, if applicable: See finding 2024-003 included in the Summary Schedule of Prior Audit Findings. Recommendation: We recommend that the City be diligent in following their policy and procedures to ensure timely reviews and compliance with the requirement. Views of Responsible Officials: The City agrees with finding, and the unabridged version of their response can be found in the Corrective Action Plan. Please see the Corrective Action Plan issued by the City.