Performance audit requested for housing, homelessness programs funded by Hawaiʻi County

The Hawai‘i County Council passed a resolution at its Wednesday meeting requesting a performance audit of the use and effectiveness of real property tax revenues being used for housing and homelessness.

The Office of Housing and Community Development has facilitated the fund and selected grant award winners by following a strategic road map set when the program began in 2022.

Due to concerns regarding the effectiveness of the Housing and Homelessness Fund, the County Council is seeking a detailed understanding before considering extending the program, which is set to end in 2027.

“This particular program will sunset in 2027,” Council Member Heather Kimball said. “Given the time and effort needed for a thorough audit, it seemed like the appropriate time to get this started.”

Kimball and County Council Chair Holeka Inaba introduced the resolution during the Committee of Governmental Operations and External Affairs meeting on Jan. 22, where the county auditor and the Office of Housing and Community Development were available to answer questions from the council.

“I want to mahalo Council Member Kimball for getting the ball rolling on this, especially with the scrutiny we’ve encountered and the scrutiny providers have encountered,” Inaba said. “There have been other organizations that the county has recently found to be using funds in ways not aligned with the contract it is awarded, so this is a good opportunity to ensure things are running neatly and to inform if and how we should continue this program.”

While the county auditor was unable to provide a timeline, it was made clear the council wanted it to be prioritized.

The audit will examine the accounting and data indicators provided by the Office of Housing and Community Development, as well as the recipients of grant funding over the past three years of the program.

According to the resolution, the Office of the County Auditor will conduct a performance audit of the use of real property tax revenues appropriated for housing and homelessness through:

• A comprehensive review of the Office of Housing and Community Development and nonprofits’ use of housing and homelessness funds
• An evaluation of the housing and homelessness funds’ performance with respect to the strategic road map and data indicators
• A review of any capacity-building or collaborative efforts extending the initial program timeframe
• A comprehensive review of compliance with the County Code and the terms and conditions of each grant agreement, including public purpose requirements and conflicts of interest
• Any other related criteria deemed necessary by the auditor, culminating in a final audit report to the County Council.