Summary
In Report No. 20-20, Sunset Evaluation: Regulation of Behavior Analysts, we found that regulation of behavior analysts is consistent with and supported by the criteria for professional licensing.
We reviewed 39 funds and accounts administered by the Department of Commerce and Consumer Affairs (DCCA) – specifically, 20 special funds, 12 trust funds, and 7 trust accounts. We found 2 special funds, 1 trust fund, and 1 trust account did not meet criteria. We recommended both special funds be closed, the trust fund be reclassified to a special fund, and the trust account be reclassified to a trust fund.
We reviewed 29 funds and accounts administered by the Judiciary – specifically, 6 special funds, 2 revolving funds, 17 trust funds, and 4 trust accounts. We found 1 special fund and 1 trust fund did not meet criteria. We recommended the special fund, which does not appear to be financially self-sustaining, be repealed and the trust fund be reclassified to a special fund.
We reviewed 13 funds and accounts administered by the Department of Hawaiian Home Lands (DHHL) – specifically, 4 special funds, 2 revolving funds, 6 trust funds, and 1 trust account. We found 1 trust fund did not meet criteria and should be reclassified to a trust account.
The auditors from KPMG LLP found 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.
In this report, we specifically discuss the Hawai‘i State Department of Education’s (DOE) policies and procedures regarding department employees and students who are confirmed positive for COVID-19. We asked DOE for its current policies and procedures and to meet with department personnel who are responsible for developing and implementing those policies and procedures. However, DOE initially ignored and then declined multiple requests for information and meetings. Despite DOE’s lack of cooperation, we were able to find certain information on DOE’s website about the handling of positive COVID-19 cases on school campuses.
The auditors from Accuity LLP gave an unmodified opinion that the financial statements were presented fairly, in all material respects, in accordance with the management agreement between the Hawaiʻi Tourism Authority and AEG.
In this report, we specifically discuss the Hawai‘i State Department of Education’s (DOE) policies and procedures regarding department employees and students who are confirmed positive for COVID-19. We asked DOE for its current policies and procedures and to meet with department personnel who are responsible for developing and implementing those policies and procedures. However, DOE initially ignored and then declined multiple requests for information and meetings. Despite DOE’s lack of cooperation, we were able to find certain information on DOE’s website about the handling of positive COVID-19 cases on school campuses.