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- 20-20, Sunset Evaluation: Regulation of Behavior AnalystsIn Report No. 20-20, Sunset Evaluation: Regulation of Behavior Analysts, we found that regulation of behavior analysts is consistent with and supported by the criteria for professional licensing.
- 20-19, Limited Scope Review of State Building Management in Response to COVID-19 by the Central Services Division of the Department of Accounting and General ServicesReport No. 20-19, Limited Scope Review of State Building Management in Response to COVID-19 by the Central Services Division of the Department of Accounting and General Services reviews measures the department has taken to protect the health and safety of employees and visitors to buildings it manages.
- 2019 Annual ReportLast year we published audit reports on agencies such as the Honolulu Authority for Rapid Transportation, the Department of Land and Natural Resources, and the Department of Education, and on subjects such as the Department of Health’s Deposit Beverage Container Program, and Mandatory Health Insurance for Clinical Victim Support Services for Victims of Sexual Violence and Abuse.
- 20-17, Review of Special Funds, Revolving Funds, Trust Funds, and Trust Accounts of the JudiciarySummary
- 20-17, Review of Special Funds, Revolving Funds, Trust Funds, and Trust Accounts of the JudiciaryWe reviewed 29 funds and accounts administered by the Judiciary – specifically, 6 special funds, 2 revolving funds, 17 trust funds, and 4 trust accounts. We found 1 special fund and 1 trust fund did not meet criteria. We recommended the special fund, which does not appear to be financially self-sustaining, be repealed and the trust fund be reclassified to a special fund.
- 20-16, Review of Special Funds, Revolving Funds, Trust Funds and Trust Accounts of the Department of Hawaiian Home LandsSummary
- 20-16, Review of Special Funds, Revolving Funds, Trust Funds, and Trust Accounts of the Department of Hawaiian Home LandsWe reviewed 13 funds and accounts administered by the Department of Hawaiian Home Lands (DHHL) – specifically, 4 special funds, 2 revolving funds, 6 trust funds, and 1 trust account. We found 1 trust fund did not meet criteria and should be reclassified to a trust account.
- Financial Audit of the Employees’ Retirement System of the State of Hawai’iThe auditors from KPMG LLP found no deficiencies in internal control over financial reporting that were considered to be material weaknesses and no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.
- Department of Budget and Finance, Employees’ Retirement System – June 30, 2019 Financial StatementsSummary
- 20-15, Report on the Implementation of State Auditor’s Recommendations 2015 – 2018This report presents the status of agencies’ implementation of recommendations made by our office. Status was determined both through an independent, “active review” by our office and through formal requests to the agencies for a report of implementation status and steps taken toward implementation. This report covers recommendations made within the last five years, in reports issued from 2015-2018.