Includes: "Based upon the city’s fiscal year 2020 audited financial report, Honolulu had a Taxpayer Burden™ of $31,700, earning it an 'F' grade from Truth in Accounting. ... Honolulu’s elected officials have repeatedly made financial decisions that left the city with a debt burden of $3.9 billion. ... The city had set aside only 53 cents for every dollar of promised pension benefits and 24 cents for every dollar of promised retiree health care benefits."