AUDITOR’S SUMMARY Financial Statements, Fiscal Year Ended June 30, 2025 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, 2025, and to comply with the ...
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Summary
AUDITOR’S SUMMARY Financial Statements, Fiscal Year Ended June 30, 2025 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 Employer-Union Health Benefits Trust Fund, as of and for the fiscal year ended June 30, 2025. The audit was conducted by ...
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AUDITOR’S SUMMARY Financial Statements, Fiscal Year Ended June 30, 2025 THE PRIMARY PURPOSE of the audit was to form an opinion on the fairness of the presentation of the financial statements of the Department of Transportation, Airports Division, as of and for the fiscal year ended June 30, 2025. The audit was conducted by Plante ...
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AUDITOR’S SUMMARY Financial Statements, Fiscal Year Ended June 30, 2025 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 Health, Water Pollution Control Revolving Fund, as of and for the fiscal year ended June 30, 2025, and to comply ...
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AUDITOR’S SUMMARY Financial Statements, Fiscal Year Ended June 30, 2025 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 Health, Drinking Water Treatment Revolving Loan Fund, as of and for the fiscal year ended June 30, 2025, and to ...
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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
AUDITOR’S SUMMARY Five special funds, two trust fund, and two trust accounts did not meet criteria OUR REVIEW of 25 special funds, 16 revolving funds, 11 trust funds, and 2 trust accounts of the University of Hawai‘i (UH) found five special funds, two trust funds, and two trust accounts did not meet the criteria for ...
Read More 26-01, Review of Special Funds, Revolving Funds, Trust Funds, and Trust Accounts of the University of Hawai‘i
AUDITOR’S SUMMARY Three special funds, five revolving funds, one trust fund, and four trust accounts did not meet criteria OUR REVIEW of 17 special funds, 15 revolving funds, 8 trust funds, and 12 trust accounts of the Department of Business, Economic Development and Tourism (DBEDT) found three special funds, five revolving funds, one trust fund, ...
Read More 25-10, Review of Special Funds, Revolving Funds, Trust Funds, and Trust Accounts of the Department of Business, Economic Development and Tourism
AUDITOR’S SUMMARY Report No. 25-09 NEARLY A DECADE AGO, in response to public outcry about sweltering conditions in some public-school classrooms, Hawai‘i’s political leaders responded by making air conditioning a top priority. In January 2016, Governor David Ige announced in his State of the State speech that he was working to cool 1,000 classrooms by ...
Read More 25-09, An Update on the Department of Education’s Heat Abatement Efforts