Summary
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
AUDITOR’S SUMMARY Eighty funds proposed in 2019 did not meet criteria We reviewed 98 House and Senate bills proposing 80 special and revolving funds during the 2019 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. ...
Read More 19-10, Overview of Proposed Special and Revolving Fund Analyses
Should Home Inspectors Be Regulated? We found no evidence that regulation of home inspectors was reasonably necessary to protect consumers. AUDITOR’S SUMMARY DURING THE 2018 LEGISLATIVE SESSION, concern that a number of residential home inspections are conducted by under-qualified inspectors led to the introduction of Senate Bill No. 2403, which proposed licensure and regulation for ...
Read More 19-09, Sunrise Analysis: Regulation of Home Inspectors
Beyond Redemption: After more than a decade, the Department of Health still has not developed procedures to address the Deposit Beverage Container Program’s fundamental flaws. In such a flawed system without controls, there are no incentives for accurate reporting. In fact, inherent to this system are incentives to under-report the number of bottles and cash ...
Read More 19-08, Financial and Program Audit of the Department of Health’s Deposit Beverage Container Program, June 30, 2018
Relatively low demand for air ambulance services to the continental United States, but costs for each case are high; in addition, the specific definition set forth in the proposed coverage could lead to unintended effects. AUDITOR’S SUMMARY IN THE 2018 LEGISLATIVE SESSION, the Hawai‘i State Legislature contemplated mandating insurance coverage for medically necessary transportation ...
Read More 19-07, Study of Proposed Mandatory Health Insurance Coverage for Medically Necessary Transportation from the State to the Continental United States for “Qualifying Patients”
AUDITOR’S SUMMARY 24 funds and accounts did not meet criteria WE REVIEWED 377 FUNDS AND ACCOUNTS administered by the Department of Transportation (DOT) and reported on 46 of them – specifically, 14 special funds, 21 revolving funds, 5 trust funds, and 6 trust accounts. We found 5 special funds, 17 revolving funds, 1 trust fund, ...
Read More 19-05, Review of Special Funds, Revolving Funds, Trust Funds, and Trust Accounts of the Department of Transportation
HART pays HDR over $505,000 per HDR staff per year or over $42,000 per HDR staff per month. Yet HART does not evaluate the performance of the embedded HDR employees. AUDITOR’S SUMMARY IN REPORT NO. 19-04, Audit of the Honolulu Authority for Rapid Transportation: Report 2, we examined the Honolulu Authority for Rapid Transportation’s (HART) ...
Read More 19-04, Audit of the Honolulu Authority for Rapid Transportation: Report 2
As the Honolulu Rail Transit Project progressed, costs swelled from $5.122 billion in 2012 to $9.188 billion in 2018. AUDITOR’S SUMMARY IN 2012, THE CITY AND COUNTY OF HONOLULU (City) broke ground on a 20.1 mile elevated rail transit system extending from Kapolei to Ala Moana. We found that, as the Honolulu Rail Transit Project ...
Read More 19-03, Audit of the Honolulu Authority for Rapid Transportation: Report 1
In FY2017, the Land Conservation Fund’s cash balance was $27.8 million, of which approximately $16.6 million sits idle, not reserved for grant awards or program expenses. AUDITOR’S SUMMARY IN 1973, THE LEGISLATURE laid the foundation for a land conservation program and fund, formalizing the importance of protecting and preserving the natural beauty and historic significance ...
Read More 19-01, Audit of the Department of Land and Natural Resources’ Land Conservation Fund