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- 21-03, Review of Special Funds, Revolving Funds, Trust Funds, and Trust Accounts of the Department of HealthSummary
- 21-03, Review of Special Funds, Revolving Funds, Trust Funds, and Trust Accounts of the Department of HealthWe reviewed 70 funds and accounts administered by the Department of Health (DOH) and its administratively attached agency, the Hawai‘i Health Systems Corporation (HHSC). We found 7 special funds, 1 revolving fund, 3 trust funds, and 2 trust accounts did not meet criteria. We recommended 7 special funds be repealed or closed. We also recommended that 1 revolving fund, 2 trust accounts, and 1 trust fund be reclassified. Lastly, we recommended that DOH reevaluate and reclassify two trust funds because multiple programs, with distinct purposes, intents, and uses, appear to be operating out of these funds.
- Department of Health, Water Pollution Control Revolving Fund – June 30, 2020 Financial Statements and Single Audit ReportSummary
- Financial and Compliance Audit of the Department of Health, Water Pollution Control Revolving Fund
- Department of Accounting and General Services, Stadium Authority – June 30, 2020 Financial StatementsSummary
- Financial Audit of the Stadium Authority
- Financial and Compliance Audit of the Department of Health, Drinking Water Treatment Revolving Loan Fund
- Department of Business, Economic Development & Tourism, Hawai’i Tourism Authority – June 30, 2020 Financial StatementsSummary
- Financial Audit of the Hawai‘i Tourism Authority
- Department of Business, Economic Development & Tourism, Hawai’i Housing Finance and Development Corporation – June 30, 2020 Financial Statements and Single Audit ReportSummary