# The City and County of Honolulu Made Some Improper Payments in its ESG CARES Act Program
> **Audit** by Department of Housing and Urban Development OIG · 2026-03-10
> *About: Department of Housing and Urban Development*
## Report
- **Title:** The City and County of Honolulu Made Some Improper Payments in its ESG CARES Act Program
- **Submitting OIG:** Department of Housing and Urban Development OIG
- **Component agency:** Department of Housing and Urban Development
- **Type:** Audit
- **Publication date:** 2026-03-10

## Summary

We recently issued an audit report on the City and County of Honolulu’s (City) fraud risk management practices, which determined the grantee did not adequately develop a fraud risk management framework for the Coronavirus Aid, Relief, and Economic Security (CARES) Act funding provided for the Emergency Solutions Grant (ESG) program to prevent, detect, and respond to fraud (Audit Report No. 2024-LA-1002, issued August 6, 2024). This audit follows that recent work, in which we audited the City’s ESG CARES Act program with the objective of determining if improper payments existed.

## Source
- [oversight.gov report page](https://www.oversight.gov/reports/audit/city-and-county-honolulu-made-some-improper-payments-its-esg-cares-act-program)
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