HomeMy WebLinkAboutRES 445 Draft 01 2024-2026COUNTY OF HAWAPI
RESOLUTION NO.
STATE OF HAWAI6I
445 26
A RESOLUTION REQUESTING THE COUNTY AUDITOR TO CONDUCT A
PERFORMANCE AUDIT OF THE USE AND EFFECTIVENESS OF REAL PROPERTY
TAX REVENUES APPROPRIATED FOR HOUSING AND HOMELESSNESS.
WHEREAS, Ordinance No. 22-26 established Section 19-90(i)(4) of the Hawaii County
Code which requires that no less than seventy five percent of the revenue calculated as the
difference between the residential tier one property tax rate and the residential tier two property
tax rate be appropriated each fiscal year to County sponsored programs designed to address
housing and homelessness; and
WHEREAS, this requirement shall not extend beyond June 30, 2027, unless action is
taken by the Council to extend this provision; and
WHEREAS, Resolution No. 442-22 requested that the Office of Housing and
Community Development (hereinafter "OHCD") create the "Strategic Roadmap for Housing and
Homelessness" to guide fund use, focusing on data, stakeholder input, and best practices; and
WHEREAS, Communication No. 986.2, discussed by the Committee on Government
Operations, Relations and Economic Development on October 6, 2022, outlined a set of data
indicators as a framework for an annual report by OHCD related to the Strategic Roadmap for
Housing and Homelessness; and
WHEREAS, Resolution No. 369-23 authorized OHCD to award $9,794,459.33 to
thirteen nonprofit organizations; and
WHEREAS, Resolution No. 61-23 authorized OHCD to award $7,583,528.92 to thirteen
nonprofit organizations; and
WHEREAS, Resolution No. 46-25, Draft 2, authorized OHCD to award $10,138,509.48
to nine nonprofit organizations; and
WHEREAS, Resolution No. 397-25 authorized OHCD to award $6,000,000 to eight
nonprofit organizations; and
WHEREAS, to consider extending the program beyond 2027, the Council requires a
detailed understanding of the usage and effectiveness of the funds appropriated for this program,
which necessitates transparent accounting and a review of data indicators; now, therefore,
BE IT RESOLVED BY THE COUNCIL OF THE COUNTY OF HAWAI`I that it
hereby requests the Office of the County Auditor to conduct a performance audit of the use of
real property tax revenues appropriated for housing and homelessness that shall include:
1. A comprehensive review of OHCD and non-profit use of housing and homelessness
funds;
2. An evaluation of the housing and homelessness funds' performance with respect to
the strategic roadmap and data indicators;
3. A review of any capacity -building or collaborative efforts that will extend beyond the
initial program timeframe;
4. A comprehensive review of compliance with Chapter 2, Article 25, of the Hawaii
County Code and the terms and conditions of each grant agreement, including but not
limited to public purpose requirements and conflicts of interest; and
5. Any other related criteria as determined necessary by the Auditor, concluding in a
final audit report transmitted to this body.
BE IT FURTHER RESOLVED that the findings and recommendations of the audit are
intended to assist the County in its management of public resources, delivery of public services,
and stewardship of public trust.
BE IT FINALLY RESOLVED that the County Clerk shall transmit a copy of this
resolution to the Honorable C. Kimo Alameda, Mayor of the County of Hawaii; Kehaulani M.
Costa, Housing Administrator; Diane T. Nakagawa, Director of Finance; and Clare McAdam,
County Auditor.
Dated at Hilo , Hawai`i, this 4t:h day of February , 2026 .
INTRODUCED BY:
UNCIL ME R, COUNTY OF HAWAPI
4zo'a' r�2�
COUNCIL MEMBER, COUNTY OF HAWAPI
COUNTY COUNCIL
County of Hawaii
Hilo, Hawaii
I hereby certify that the foregoing RESOLUTION was by
the vote indicated to the right hereof adopted by the COUNCIL of the
County of Hawaii on February 4, 2026
ATTEST:
"I
TY CLERK CHAIRPERSON & PRESIDING OFFICER
ROLL CALL VOTE
AYES
NOES
ABS
EX
GALIMBA
X
HUSTACE
X
INABA
X
KAGIWADA
X
KANEALI`1-KLEINFELDFR
X
KIERKIEWICZ
X
KIMBALL
X
ONISHI
X
VILLEGAS
X
8
0
1
0
Reference:
C-686/GOEAC -92
RESOLUTION NO. _-10145
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