Summary

AUDITOR’S SUMMARY Financial and Compliance Audit of the Department of Transportation, Highways DivisionFinancial 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 financial statements for the Department of Transportation, Highways Division, as of and for the fiscal year ...
Read More Financial and Compliance Audit of the Department of Transportation, Highways Division

This report assesses certain tax exemptions and exclusions from Hawai‘i’s General Excise Tax and Use Tax. Section 23-71 et seq., Hawai‘i Revised Statutes, requires the Auditor to annually review different tax exemptions, exclusions, and credits on a 10-year recurring cycle. This report is our first review under these statutes.

June 30, 2019 Financial Statements and Single Audit Report The auditors from Egami & Ichikawa CPAs, Inc. identified one significant deficiency in internal control over financial reporting or other matters that is required to be reported in accordance with Government Auditing Standards. There were no findings that were considered to be material weaknesses in internal control over compliance in accordance with the Uniform Guidance.

June 30, 2019 Financial Statements and Single Audit Report The auditors from KMH LLP reported one significant deficiency in internal control over financial reporting and 13 material weaknesses in internal control over compliance that are required to be reported under Government Auditing Standards and the Uniform Guidance.

June 30, 2019 Financial Statements and Single Audit Report The auditors from KKDLY LLC identified one significant deficiency in internal control over financial reporting that is required to be reported in accordance with Government Auditing Standards. The auditors also identified one significant deficiency in internal control over compliance in accordance with the Uniform Guidance.

June 30, 2019 Financial Statements The auditors from Accuity LLP identified one material weakness and two significant deficiencies in internal controls over financial reporting, and five material weaknesses and six significant deficiencies in internal control over compliance with major federal programs that are required to be reported in accordance with Government Auditing Standards and the Uniform Guidance, respectively.

June 30, 2019 Financial Statements The auditors from KPMG LLP reported no deficiencies in internal control over financial reporting that were considered to be material weaknesses and no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

June 30, 2019 Financial Statements The auditors from KKDLY LLC reported no deficiencies in internal control over financial reporting that were considered to be material weaknesses and no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

June 30, 2019 Financial Statements The auditors from KKDLY LLC reported no deficiencies in internal control over financial reporting that were considered to be material weaknesses and no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

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 financial statements for the Department of Accounting and General Services, State Motor Pool Revolving Fund, as of and for the fiscal year ended June 30, 2019. The ...
Read More Financial Audit of the Department of Accounting and General Services, State Motor Pool Revolving Fund