# The City and County of Honolulu Should Improve Its Fraud Risk Management Practices for Its ESG CARES Act Program
> **Audit** by Department of Housing and Urban Development OIG · 2024-08-06
> *About: Department of Housing and Urban Development*
## Report
- **Title:** The City and County of Honolulu Should Improve Its Fraud Risk Management Practices for 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:** 2024-08-06

## Summary

We audited the City and County of Honolulu’s Department of Budget and Fiscal Services’ and Department of Community Services’ (City) fraud risk management practices for its Emergency Solutions Grants Coronavirus Aid, Relief, and Economic Security Act (ESG CARES Act) program with the objective of assessing the maturity of the City’s fraud risk management framework that encompasses control activities to prevent, detect, and respond to fraud. Fraudulent activity in the ESG CARES Act program can lead to significant financial losses; reputational damage to the grantee and the U.S.


## Recommendations

- **Rec 2024-LA-1002-001-A** (Open): Improve or enhance its antifraud efforts for the ESG program and incorporate fraud risk management practices that are consistent with the best practices identified in the Government Accountability Office's A Framework for Managing Fraud Risks…
- **Rec 2024-LA-1002-001-B** (Open): Obtain training or technical assistance as needed on the implementation of fraud risk management practices.
## Source
- [oversight.gov report page](https://www.oversight.gov/reports/audit/city-and-county-honolulu-should-improve-its-fraud-risk-management-practices-its-esg)
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