Summary

AUDITOR’S SUMMARY Financial Statements, Fiscal Year Ended June 30, 2019 THE PRIMARY PURPOSE of the audit was to form an opinion on the fairness of the presentation of the State of Hawai‘i’s financial statements, as presented in the Comprehensive Annual Financial Report (CAFR) for the State of Hawai‘i as of and for the fiscal year ...
Read More Financial Audit of the Comprehensive Annual Financial Report of the State of Hawai‘i

AUDITOR’S SUMMARY Sixty-three funds proposed in 2020 did not meet criteria We reviewed 99 House and Senate bills proposing 63 special and revolving funds during the 2020 legislative session of which none met criteria. ONLY ABOUT HALF OF THE MONEY the State spends each year comes from its main financial account, the general fund. The ...
Read More Report No. 20-04, Overview of Proposed Special and Revolving Fund Analyses

Six funds did not meet criteria. WE REVIEWED 70 FUNDS AND ACCOUNTS administered by the University of Hawaiʻi (UH). We found three  special funds and three revolving funds did not meet criteria. We recommended one special fund be  reclassified as a revolving fund; one revolving fund be reclassified as a trust account; and two special ...
Read More Report No. 20-03, Review of Special Funds, Revolving Funds, Trust Funds, and Trust Accounts of the University of Hawai‘i

IN REPORT NO. 15-13, Study of State Departmental Engineering Sections That Manage Capital Improvement Projects, the Auditor concluded that decentralized capital improvement project (CIP) engineering divisions serve the public’s interest and recommended the Legislature adopt policy changes that provide state departments and executive agencies with consistent policies for project management. The recommendations from our 2015 ...
Read More Report No. 20-02, Report on Compliance with Statutory Requirements Based on Report No. 15-13, Study of State Departmental Engineering Sections That Manage Capital Improvement Projects

Nine funds and accounts did not meet criteria. WE REVIEWED 69 FUNDS AND ACCOUNTS administered by the Department of Business, Economic Development and Tourism (DBEDT) and reported on 38 of them. We found six revolving funds, one special fund, and two trust accounts did not meet criteria. We recommended four revolving funds and one trust ...
Read More Report No. 20-01, Review of Special Funds, Revolving Funds, Trust Funds, and Trust Accounts of the Department of Business, Economic Development and Tourism

Should Support Services Be Mandatory?Three largest insurers claim to already provide coverage, but lack of relevant data on claims and reimbursement hindered assessment. HOUSE BILL NO. 484, introduced during the 2019 legislative session, would require health insurers to provide clinical victim support services coverage to victims of sexual violence and abuse. The services are defined ...
Read More Report No. 19-17, Study of Proposed Mandatory Health Insurance for Clinical Victim Support Services for Victims of Sexual Violence and Abuse

Six funds and accounts did not meet criteria. WE REVIEWED 21 FUNDS AND ACCOUNTS administered by the Department of the Attorney General (AG) and reported on 19 of them. We found two revolving funds, two trust funds, and two trust accounts did not meet criteria. We recommended two revolving funds and one trust fund be ...
Read More Report No. 19-16, Review of Special Funds, Revolving Funds, Trust Funds, and Trust Accounts of the Department of the Attorney General

LOCAL GOVERNMENTS COLLECT IMPACT FEES to offset the cost of new and expanded public facilities needed to serve new residential developments. Hawai‘i’s school impact fee law, codified as Sections 302A-1601 through 302A-1612, Hawai‘i Revised Statutes (HRS), requires that all builders of new residential units within a designated school impact district pay impact fees – individual ...
Read More Report No. 19-13, Audit of the Department of Education’s Administration of School Impact Fees

THE DEPARTMENT OF LAND AND NATURAL RESOURCES’ (DLNR) land portfolio contains more than 1,600 income-generating properties that produce substantial revenue through the issuance of long-term leases and one-year revocable permits. Those proceeds are held with other revenues in the Special Land and Development Fund (SLDF), which DLNR relies on to fully fund its Land Division, ...
Read More Report No. 19-12, Audit of the Department of Land and Natural Resources’ Special Land and Development Fund

  Baker Tilly reviewed 150 of the 1,070 invoices processed by HART in fiscal years 2017 and 2018.  Valued at $205,210,198, the invoices in the test population represent 31 percent of the costs HART incurred during that two-year period. AUDITOR’S SUMMARY   ACT 1, passed by the Hawai‘i State Legislature during the 2017 First Special ...
Read More Honolulu Authority for Rapid Transportation: Contract and Vendor Compliance Review Report