Our audit identified matters that are considered reportable under Government Auditing Standards and Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). The Department did not adequately monitor subrecipients of the Community Development Block Grants/State's Program and Non-Entitlement Grants in Hawaii (CDBG) federal program. Details about each item are provided in the Findings, Recommendations, and Responses section of the transmittal.