AUDITOR’S SUMMARY Three trust funds and one trust account did not meet criteria OUR REVIEW of two special funds, two revolving funds, six trust funds, and one trust account of the Department of Hawaiian Home Lands (DHHL) found three trust funds and one trust account did not meet the criteria for trust funds and trust ...
Read More 26-04, Review of Special Funds, Revolving Funds, Trust Funds, and Trust Accounts of the Department of Hawaiian Home Lands
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AUDITOR’S SUMMARY Report No. 26-03 This report reviews seven tax provisions under Hawai‘i’s General Excise Tax (GET) and Use Tax laws. Section 23-71 et seq., Hawai‘i Revised Statutes (HRS), requires the Auditor to review GET and Use Tax provisions annually, on a 10-year recurring cycle. Specifically, for 2024 and every tenth year thereafter, Section 23-77, ...
Read More 26-03, Review of General Excise and Use Tax Provisions Pursuant to Section 23-77, Hawai‘i Revised Statutes
AUDITOR’S SUMMARY Report No. 26-02 THIS REPORT ASSESSES several income tax incentives allowed under Hawai‘i law. Sections 23-91 through 23-96, Hawai‘i Revised Statutes (HRS), require the Auditor to review specific tax provisions on a five-year recurring cycle. Specifically, for 2024 and every fifth year thereafter, Section 23-96, HRS, requires the review of the following income ...
Read More 26-02, Review of Income Tax Provisions Pursuant to Section 23-96, Hawai‘i Revised Statutes
