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- 20-08, Supplement to Report No. 20-06, Report on Special and Revolving Fund Accounts with Inactive or Excess BalancesIn this supplement to Report No. 20-06, we provide additional information about the special and revolving fund accounts, specifically whether the moneys in the accounts can be transferred to the State’s General Fund or otherwise repurposed.
- 20-07, Report on Potential Available State Moneys Identified in Prior Audit ReportsWe review special, revolving, and trust funds every five years, providing important information on state moneys held outside of the State’s General Fund. This report contains two sections. The first identifies special and revolving fund accounts that have been inactive for the past fiscal years. The second lists special and revolving fund accounts whose balances appear to be significantly more than necessary to support the associated programs.
- 20-06, Report on Special and Revolving Fund Accounts with Inactive or Excess BalancesWe review special, revolving, and trust funds every five years, providing important information on state moneys held outside of the State’s General Fund. This report contains two sections. The first identifies special and revolving fund accounts that have been inactive for the past fiscal years. The second lists special and revolving fund accounts whose balances appear to be significantly more than necessary to support the associated programs.
- 20-05, Report on General Excise Tax Exemptions Suspended in FY2012 – FY2013In 2011, the Legislature passed Act 105, which temporarily suspended a number of General Excise Tax exemptions for FY2012-FY2013. We present the following data on the provisions suspended pursuant to Act 105 for informational purposes should a measure comparable to Act 105 be considered as a response to the economic impact of the COVID-19 pandemic. This report should not be construed as a recommendation by us on tax policy.
- Department of Human Services – June 30, 2019 Financial Statements and Single Audit ReportSummary
- Department of Education – June 30, 2019 Financial Statements and Single Audit ReportsSummary
- State of Hawai’i Single Audit Report – June 30, 2019Summary
- Department of Accounting and General Services, State Parking Revolving Fund – June 30, 2019 Financial StatementsSummary
- Department of Transportation, Harbors Division – June 30, 2019 Financial StatementsSummary
- Department of Transportation, Airports Division – June 30, 2019 Financial StatementsSummary
