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City auditor finds Honolulu Fire plans review fund lacks statutory structure and public reporting
Summary
The Honolulu City Auditor told the Budget Committee that the Fire Plans Review Revolving Fund is not established as a standalone fund consistent with Ordinance 12‑4 and lacks reporting controls, and recommended formal establishment, ordinance changes, and annual reporting.
The Honolulu City Council Budget Committee heard an audit presentation on Sept. 23, 2025, concluding that the Fire Plans Review Revolving Fund has not been established as a standalone revolving fund as required by Ordinance 12‑4 and therefore ‘‘lacks transparency and accountability,’’ the city auditor said.
City Auditor Troy Shimasaki told the committee the office reviewed fiscal years 2020–2024 and found two primary issues: the fund’s administrative structure does not match the ordinance and reporting is insufficient. The audit sampled 67 expenditures and found 31 (46 percent) ‘‘were not clearly justified or classified by spending category,’’…
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