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- State of Hawaii Annual Comprehensive Financial Report – June 30, 2024Summary
- Financial Audit of the Annual Comprehensive Financial Report of the State of Hawai‘iAUDITOR’S SUMMARY Financial Statements, Fiscal Year Ended June 30, 2024 THE PRIMARY PURPOSE of the audit was to form an opinion on the fairness of the presentation of the State of Hawai‘i’s financial statements, as presented in the Annual Comprehensive Financial Report (ACFR) for the State of Hawai‘i, as of and for the fiscal year […]
- Department of Transportation, Harbors Division – June 30, 2024 Single Audit ReportSummary
- Single Audit of Federal Financial Assistance Programs of the Department of Transportation, Harbors DivisionAUDITOR’S SUMMARY Financial Statements, Fiscal Year Ended June 30, 2024 THE PRIMARY PURPOSE of the Department of Transportation, Harbors Division, Single Audit for the fiscal year ended June 30, 2024, was to comply with the Code of Federal Regulations, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Title 2, Part 200 (Uniform […]
- 25-05, Analyses of Proposed Special and Revolving Funds 2025Summary
- 25-05, Analyses of Proposed Special and Revolving Funds 2025AUDITOR’S SUMMARY Eighty-two of the funds proposed in 2025 did not meet criteria. We reviewed 127 House and Senate bills proposing 82 special and revolving funds during the 2025 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 […]
- 25-03, Sunset Analysis: Regulation of MidwivesSummary
- 25-03, Sunset Analysis: Regulation of MidwivesAUDITOR’S SUMMARY IN OUR UPCOMING REPORT, Sunset Analysis: Regulation of Midwives, we conclude that the continued regulation of the midwifery profession is consistent with and supported by the criteria for professional licensing in the Hawai‘i Regulatory Licensing Reform Act, Chapter 26H, Hawai‘i Revised Statutes (HRS). State regulation of midwives will “sunset” on June 30, 2025, […]
- 25-04, Review of Special Funds, Revolving Funds, Trust Funds, and Trust Accounts of the Department of Attorney GeneralSummary
- 25-04, Review of Special Funds, Revolving Funds, Trust Funds, and Trust Accounts of the Department of Attorney GeneralAUDITOR’S SUMMARY Two revolving funds, one trust fund, and two trust accounts did not meet criteria OUR REVIEW of five special funds, three revolving funds, four trust funds, and five trust accounts of the Department of the Attorney General (AG) found two revolving funds, one trust fund, and two trust accounts did not meet the […]