AUDITOR’S SUMMARY Financial Statements, Fiscal Year Ended June 30, 2024 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 Health, Water Pollution Control Revolving Fund, as of and for the fiscal year ended June 30, 2024, and to comply ...
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Summary
AUDITOR’S SUMMARY Financial Statements, Fiscal Year Ended June 30, 2024 THE PRIMARY PURPOSE of the audit was to form an opinion on the fairness of the presentation of the financial statements for the Hawai‘i Employer-Union Health Benefits Trust Fund, as of and for the fiscal year ended June 30, 2024. The audit was conducted by ...
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AUDITOR’S SUMMARY Financial Statements, Fiscal Year Ended June 30, 2024 THE PRIMARY PURPOSE of the Department of Transportation, Airports Division, Single Audit for the fiscal year ended June 30, 2024, was to comply with the Code of Federal Regulations, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Title 2, Part 200 (Uniform ...
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AUDITOR’S SUMMARY Financial Statements, Fiscal Year Ended June 30, 2024 THE PRIMARY PURPOSE of the audit was to form an opinion on the fairness of the presentation of the financial statements of the Department of Transportation, Airports Division, as of and for the fiscal year ended June 30, 2024. The audit was conducted by Plante ...
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AUDITOR’S SUMMARY Financial Statements, Fiscal Year Ended June 30, 2023 THE PRIMARY PURPOSE of the audit was to form an opinion on the fairness of the presentation of the financial statements for the Employees’ Retirement System of the State of Hawai‘i, as of and for the fiscal year ended June 30, 2023. The audit ...
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AUDITOR’S SUMMARY Four Special Funds, Two trust funds, and two trust accounts did not meet criteria OUR REVIEW of nineteen special funds, two revolving funds, nine trust funds, and seven trust accounts of the Department of Land and Natural Resources (DLNR) found four special funds, two trust funds, and two trust accounts did not meet ...
Read More 24-08, Review of Special Funds, Revolving Funds, Trust Funds, and Trust Accounts of the Department of Land and Natural Resources
AUDITOR’S SUMMARY Report No. 24-06 THIS REPORT ASSESSES nine exemptions under the Hawai‘i’s General Excise Tax (GET) and Use Tax laws. Section 23-71 et seq., Hawai‘i Revised Statutes (HRS), require the Auditor to review GET and Use Tax provisions annually, on a 10-year recurring cycle. Specifically, this report reviews the following nine exemptions: GET exemption ...
Read More 24-06, Review of General Excise and Use Tax Provisions Pursuant to Section 23-76, Hawai‘i Revised Statutes
AUDITOR’S SUMMARY Report No. 24-07 THIS REPORT ASSESSES four credits and three deductions allowable under Hawai‘i’s Income Tax laws. Section 23-91 et seq., Hawai‘i Revised Statutes (HRS), require the Auditor to review income tax provisions annually, on a five-year recurring cycle. Specifically, this report reviews the following tax provisions: Deduction for individual housing account deposits, ...
Read More 24-07, Review of Income Tax Provisions Pursuant to Section 23-95, Hawai‘i Revised Statutes
AUDITOR’S SUMMARY Report No. 24-05 THE DEPARTMENT OF HUMAN SERVICES (DHS) is charged with providing services “for the protection and care of abused or neglected children and children in danger of becoming delinquent to make paramount the safety and health of children who are harmed or are in life circumstances that threaten harm.” The importance ...
Read More 24-05, Audit of the Department of Human Services’ Child Welfare Services Branch
AUDITOR’S SUMMARY Single Audit of Federal Financial Assistance Programs of the State of Hawai‘i Financial Statements, Fiscal Year Ended June 30, 2023 THE PRIMARY PURPOSE of the State Single Audit for the fiscal year ended June 30, 2023, was to comply with Title 2, U.S. Code of Federal Regulations, Part 200, Uniform Administrative Requirements, Cost ...
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