Summary

In Report No. 22-01, our review of 16 special funds, 9 revolving funds, 12 trust funds, and 1 trust account of the Department of Education found 2 trust funds did not meet criteria and should be closed. Our review of 2 special funds, 2 trust funds, and 2 trust accounts of the Hawai‘i State Public Library System found that all funds and accounts met criteria.

AUDITOR’S SUMMARY Financial Statements, Fiscal Year Ended June 30, 2021 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 Annual Comprehensive Financial Report (ACFR) for the State of Hawai‘i, as of and for the fiscal year ...
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