Summary

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.

AUDITOR’S SUMMARY Report 21-06 This report assesses the Motion Picture, Digital Media, and Film Production Income Tax Credit and the Renewable Energy Technologies Income Tax Credit. Section 23-91 et seq., Hawai‘i Revised Statutes, requires the Auditor to annually review different tax credits, exclusions, and deductions on a five-year recurring cycle. In 2018, Hawai‘i’s tax laws ...
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AUDITOR’S SUMMARY Financial Statements, Fiscal Year Ended June 30, 2020 THE PRIMARY PURPOSE of the audit was to form an opinion on the fairness of the presentation of the financial statements for the O‘ahu Metropolitan Planning Organization, as of and for the fiscal year ended June 30, 2020, 
and to comply with the requirements of ...
Read More Financial and Compliance Audit of the O‘ahu Metropolitan Planning Organization