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- 23-16, Review of Special Funds, Revolving Funds, Trust Funds, and Trust Accounts of the Department of DefenseIn Report No. 23-16, our review of one special fund, one revolving fund, five trust funds, and three trust accounts of the State of Hawai‘i Department of Defense found the one special fund did not meet criteria and should be closed or reclassified.
- 23-16, Review of Special Funds, Revolving Funds, Trust Funds, and Trust Accounts of the Department of DefenseAUDITOR’S SUMMARY One Special Fund did not meet criteria OUR REVIEW of one special fund, one revolving fund, five trust funds, and three trust accounts of the Department of Defense (DOD) found one special fund did not meet the criteria for a special fund and should be closed or reclassified. Section 23-12, Hawai‘i Revised Statutes […]
- 23-15, Review of Income Tax Provisions Pursuant to Section 23-94, Hawai‘i Revised StatutesSummary
- 23-15, Review of Income Tax Provisions Pursuant to Section 23-94, Hawai‘i Revised StatutesAUDITOR’S SUMMARY Report 23-15 THIS REPORT ASSESSES eight credits and two exclusions allowable under Hawai‘i’s Income Tax laws. Section 23-91 et seq., Hawai‘i Revised Statutes (HRS), requires the Auditor to review income tax provisions annually, on a five-year recurring cycle. Specifically, this report reviews the following tax provisions: Exclusion of intangible income of trusts with […]
- 23-14, Review of General Excise and Use Tax Provisions Pursuant to Section 23-75, Hawai‘i Revised StatutesSummary
- 23-14, Review of General Excise and Use Tax Provisions Pursuant to Section 23-75, Hawai‘i Revised StatutesThis report assesses eight tax provisions, including five General Excise Tax (GET) exemptions, one Use Tax exemption, and two Use Tax exclusions. Section 23-71 et seq., Hawai‘i Revised Statutes, requires the Auditor to review different tax exemptions, exclusions, and credits annually, on a 10-year recurring cycle. We determine that one Use Tax exclusion and three GET exemptions are meeting their stated or inferred purposes, and that one GET exemption no longer meets its purpose. With respect to two GET exemptions and one Use Tax exemption, we are unable to determine whether they achieve their purposes. As we explain in the report, making conclusions as to whether purposes are being met is challenging when amounts claimed are not tracked or where no purpose achievement benchmarks or metrics are statutorily set forth.
- 23-13, Review of Special Funds, Revolving Funds, Trust Funds, and Trust Accounts of the Department of AgricultureSummary
- 23-13, Review of Special Funds, Revolving Funds, Trust Funds, and Trust Accounts of the Department of AgricultureAUDITOR’S SUMMARY Five Special Funds, two revolving fund, and two trust funds did not meet criteria OUR REVIEW of fourteen special funds, seven revolving funds, six trust funds, and six trust accounts of the Department of Agriculture (HDOA) found five special funds, two revolving funds, and two trust funds did not meet the criteria for […]
- 23-12, Proposed Mandatory Health Insurance Coverage for Pharmacist ServicesSummary
- 23-12, Proposed Mandatory Health Insurance Coverage for Pharmacist ServicesAUDITOR’S SUMMARY IN THE 2023 LEGISLATIVE SESSION, the Hawai‘i State Legislature contemplated mandating insurance coverage for pharmacist services. The Legislature is concerned about the current statewide physician shortage and believes “that pharmacists can help bridge the gaps created by the physician shortage” by providing health care services in medically underserved areas of the State. Senate […]