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- 24-04, Review of Special Funds, Revolving Funds, Trust Funds, and Trust Accounts of the Department of TransportationAUDITOR’S SUMMARY Two special funds, five revolving funds, one trust fund, and one trust account did not meet criteria OUR REVIEW of twelve special funds, six revolving funds, eight trust funds, and seventeen trust accounts of the Department of Transportation (DOT) found two special funds, five revolving funds, one trust fund, and one trust account […]
- Financial and Compliance Audit of the Hawai‘i Housing Finance and Development CorporationAUDITOR’S SUMMARY Financial Statements, Fiscal Year Ended June 30, 2023 THE PRIMARY PURPOSE of the audit was to form an opinion on the fairness of the presentation of the financial statements for the Hawai‘i Housing Finance and Development Corporation, as of and for the fiscal year ended June 30, 2023, and to comply with the […]
- Department of Budget and Finance, Employees’ Retirement System – June 30, 2022 Financial StatementsSummary
- Financial Audit of the Employees’ Retirement System of the State of Hawai’iAUDITOR’S SUMMARY Financial Statements, Fiscal Year Ended June 30, 2022 THE PRIMARY PURPOSE of the audit was to form an opinion on the fairness of the presentation of the financial statements for the Employees’ Retirement System of the State of Hawai‘i, as of and for the fiscal year ended June 30, 2022. The audit […]
- Department of Business, Economic Development & Tourism, Hawai’i Housing Finance and Development Corporation – June 30, 2023 Financial Statements and Single Audit ReportSummary
- Department of Transportation, Highways Division – June 30, 2023 Financial StatementsSummary
- Department of Transportation, Highways Division – June 30, 2023 Single Audit ReportSummary
- Financial and Compliance Audit of the Department of Transportation, Highways DivisionAUDITOR’S SUMMARY Financial Statements, Fiscal Year Ended June 30, 2023 THE PRIMARY PURPOSE of the audit was to form an opinion on the fairness of the presentation of the financial statements for the Department of Transportation, Highways Division, as of and for the fiscal year ended June 30, 2023, and to comply with the requirements […]
- 24-03, Analyses of Proposed Special and Revolving Funds 2024Summary
- 24-03, Proposed Special and Revolving Fund AnalysesAUDITOR’S SUMMARY Sixty-five of the funds proposed in 2024 did not meet criteria. We reviewed 83 Senate and House bills introduced during the 2024 legislative session proposing 65 special and revolving funds of which none met criteria. ONLY ABOUT HALF OF THE MONEY the State spends each year comes from its main financial account, the […]