AUDITOR’S SUMMARY Report No. 24-06 THIS REPORT ASSESSES nine exemptions under the Hawai‘i’s General Excise Tax (GET) and Use Tax laws. Section 23-71 et seq., Hawai‘i Revised Statutes (HRS), require the Auditor to review GET and Use Tax provisions annually, on a 10-year recurring cycle. Specifically, this report reviews the following nine exemptions: GET exemption ...
Read More 24-06, Review of General Excise and Use Tax Provisions Pursuant to Section 23-76, Hawai‘i Revised Statutes
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AUDITOR’S SUMMARY Report No. 24-07 THIS REPORT ASSESSES four credits and three deductions allowable under Hawai‘i’s Income Tax laws. Section 23-91 et seq., Hawai‘i Revised Statutes (HRS), require the Auditor to review income tax provisions annually, on a five-year recurring cycle. Specifically, this report reviews the following tax provisions: Deduction for individual housing account deposits, ...
Read More 24-07, Review of Income Tax Provisions Pursuant to Section 23-95, Hawai‘i Revised Statutes
AUDITOR’S SUMMARY THE STATE’S NEW ELECTRONIC PAYROLL AND TIME AND LEAVE SYSTEM, accessed through the Hawai‘i Information Portal (HIP), is premised on employees’ entering time they work outside of regular hours, such as overtime, as well as requests for paid and unpaid leave. In addition, HIP features a dashboard that allows State of Hawai‘i personnel ...
Read More 24-02, Audit of the Hawai‘i State Hospital’s Implementation of the Hawai‘i Information Portal
