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- Department of Business, Economic Development & Tourism, Hawai’i Convention Center – June 30, 2022 Special Purpose Financial StatementsAUDITOR’S SUMMARY Financial Statements, Fiscal Year Ended June 30, 2022 THE PRIMARY PURPOSE of the special-purpose audit was to form an opinion on the fairness of the presentation of the financial statements for the Hawai‘i Convention Center, as of and for the fiscal year ended June 30, 2022. The special-purpose financial statements have been prepared […]
- 23-17, Review of Special Funds, Revolving Funds, Trust Funds, and Trust Accounts of the Department of Accounting and General ServicesSummary
- 23-17, Review of Special Funds, Revolving Funds, Trust Funds, and Trust Accounts of the Department of Accounting and General ServicesAUDITOR’S SUMMARY One revolving fund, one trust fund, and five trust accounts did not meet criteria OUR REVIEW of seven special funds, five revolving funds, nine trust funds, and twelve trust accounts of the Department of Accounting and General Services (DAGS) found one revolving fund, one trust fund, and five trust accounts did not meet […]
- 23-16, Review of Special Funds, Revolving Funds, Trust Funds, and Trust Accounts of the Department of DefenseIn Report No. 23-16, our review of one special fund, one revolving fund, five trust funds, and three trust accounts of the State of Hawai‘i Department of Defense found the one special fund did not meet criteria and should be closed or reclassified.
- 23-16, Review of Special Funds, Revolving Funds, Trust Funds, and Trust Accounts of the Department of DefenseAUDITOR’S SUMMARY One Special Fund did not meet criteria OUR REVIEW of one special fund, one revolving fund, five trust funds, and three trust accounts of the Department of Defense (DOD) found one special fund did not meet the criteria for a special fund and should be closed or reclassified. Section 23-12, Hawai‘i Revised Statutes […]
- 23-15, Review of Income Tax Provisions Pursuant to Section 23-94, Hawai‘i Revised StatutesSummary
- 23-15, Review of Income Tax Provisions Pursuant to Section 23-94, Hawai‘i Revised StatutesAUDITOR’S SUMMARY Report 23-15 THIS REPORT ASSESSES eight credits and two exclusions allowable under Hawai‘i’s Income Tax laws. Section 23-91 et seq., Hawai‘i Revised Statutes (HRS), requires the Auditor to review income tax provisions annually, on a five-year recurring cycle. Specifically, this report reviews the following tax provisions: Exclusion of intangible income of trusts with […]
- 23-14, Review of General Excise and Use Tax Provisions Pursuant to Section 23-75, Hawai‘i Revised StatutesSummary
- 23-14, Review of General Excise and Use Tax Provisions Pursuant to Section 23-75, Hawai‘i Revised StatutesThis report assesses eight tax provisions, including five General Excise Tax (GET) exemptions, one Use Tax exemption, and two Use Tax exclusions. Section 23-71 et seq., Hawai‘i Revised Statutes, requires the Auditor to review different tax exemptions, exclusions, and credits annually, on a 10-year recurring cycle. We determine that one Use Tax exclusion and three GET exemptions are meeting their stated or inferred purposes, and that one GET exemption no longer meets its purpose. With respect to two GET exemptions and one Use Tax exemption, we are unable to determine whether they achieve their purposes. As we explain in the report, making conclusions as to whether purposes are being met is challenging when amounts claimed are not tracked or where no purpose achievement benchmarks or metrics are statutorily set forth.
- 23-13, Review of Special Funds, Revolving Funds, Trust Funds, and Trust Accounts of the Department of AgricultureSummary