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Summary

We reviewed 70 funds and accounts administered by the Department of Health (DOH) and its administratively attached agency, the Hawai‘i Health Systems Corporation (HHSC). We found 7 special funds, 1 revolving fund, 3 trust funds, and 2 trust accounts did not meet criteria. We recommended 7 special funds be repealed or closed. We also recommended that 1 revolving fund, 2 trust accounts, and 1 trust fund be reclassified. Lastly, we recommended that DOH reevaluate and reclassify two trust funds because multiple programs, with distinct purposes, intents, and uses, appear to be operating out of these funds.

Summary

AUDITOR’S SUMMARY Financial and Compliance Audit, Fiscal Year Ended June 30, 2020 THE PRIMARY PURPOSE of the audit was to form an opinion on the fairness of the presentation of the financial statements for the Department of Health, Water Pollution Control Revolving Fund, as of and for the fiscal year ended June 30, 2020, and ...
Read More Financial and Compliance Audit of the Department of Health, Water Pollution Control Revolving Fund

Summary

AUDITOR’S SUMMARY Financial Statements, Fiscal Year Ended June 30, 2020 THE PRIMARY PURPOSE of the audit was to form an opinion on the fairness of the presentation of the financial statements for the Stadium Authority, as of and for the fiscal year ended June 30, 2020. The audit was conducted by N&K CPAs. 
 Financial ...
Read More Financial Audit of the Stadium Authority

Summary

AUDITOR’S SUMMARY Financial and Compliance Audit, Fiscal Year Ended June 30, 2020 THE PRIMARY PURPOSE of the audit was to form an opinion on the fairness of the presentation of the financial statements for the Department of Health, Drinking Water Treatment Revolving Loan Fund, as of and for the fiscal year ended June 30, 2020, ...
Read More Financial and Compliance Audit of the Department of Health, Drinking Water Treatment Revolving Loan Fund