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Review of Income and Financial Institutions Tax Credits Pursuant to Section 23-92, Hawai‘i Revised Statutes

Posted on Mar 31, 2021 in Summary

AUDITOR’S SUMMARY Report 21-06 This report assesses the Motion Picture, Digital Media, and Film Production Income Tax Credit and the Renewable Energy Technologies Income Tax Credit. Section 23-91 et seq., Hawai‘i Revised Statutes, requires the Auditor to annually review different tax credits, exclusions, and deductions on a five-year recurring cycle. In 2018, Hawai‘i’s tax laws ...
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21-06, Review of Income and Financial Institutions Tax Credits Pursuant to Section 23-92, Hawai‘i Revised Statutes

Posted on Mar 31, 2021 in Tax Reviews

Summary

21-05, Follow-Up on Recommendations from Report No. 18-01, Audit of the Hawai‘i State Energy Office

Posted on Mar 22, 2021 in Follow-Up, Performance Audit

Original

Department of Transportation, Oahu Metropolitan Planning Organization – June 30, 2020 Financial Statements and Single Audit Report

Posted on Mar 18, 2021 in Financial Audit

Summary

Financial and Compliance Audit of the O‘ahu Metropolitan Planning Organization

Posted on Mar 18, 2021 in 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 O‘ahu Metropolitan Planning Organization, as of and for the fiscal year ended June 30, 2020, 
and to comply with the requirements of ...
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Department of Transportation, Administration Division – June 30, 2020 Financial Statements and Single Audit Report

Posted on Mar 18, 2021 in Financial Audit

Summary

Financial and Compliance Audit of the Department of Transportation, Administration Division

Posted on Mar 18, 2021 in Summary

21-04, Analyses of Proposed Special and Revolving Funds 2021

Posted on Mar 3, 2021 in Funds Review

21-04, Proposed Special and Revolving Fund Analyses

Posted on Mar 3, 2021 in Summary

AUDITOR’S SUMMARY Fifty-one funds proposed in 2021 did not meet criteria We reviewed 75 House and Senate bills proposing 51 special and revolving funds during the 2021 legislative session of which none met criteria. ONLY ABOUT HALF OF THE MONEY the State spends each year comes from its main financial account, the general fund. The ...
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