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 ...
Read More Review of Income and Financial Institutions Tax Credits Pursuant to Section 23-92, Hawai‘i Revised Statutes
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Original
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 ...
Read More Financial and Compliance Audit of the O‘ahu Metropolitan Planning Organization
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 ...
Read More 21-04, Proposed Special and Revolving Fund Analyses