Summary

June 30, 2019 Financial Statements The auditors from KKDLY LLC reported 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.

AUDITOR’S SUMMARY Financial Statements, Fiscal Year Ended June 30, 2019 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 Accounting and General Services, State Motor Pool Revolving Fund, as of and for the fiscal year ended June 30, 2019. The ...
Read More Financial Audit of the Department of Accounting and General Services, State Motor Pool Revolving Fund

AUDITOR’S SUMMARY Financial Statements, Fiscal Year Ended June 30, 2019 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, Administration Division, as of and for the fiscal year ended June 30, 2019, and to comply with the requirements of ...
Read More Financial and Compliance Audit of the Department of Transportation, Administrative Division

AUDITOR’S SUMMARY Financial Statements, Fiscal Year Ended June 30, 2019 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 Hawaiian Home Lands, as of and for the fiscal year ended June 30, 2019, and to comply with the requirements ...
Read More Financial and Compliance Audit of the Department of Hawaiian Home Lands

AUDITOR’S SUMMARY Financial Statements, Fiscal Year Ended June 30, 2019 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 Tourism Authority, as of and for the fiscal year ended June 30, 2019. The audit was conducted by Accuity LLP. 
 ...
Read More Financial Audit of Hawai‘i Tourism Authority

AUDITOR’S SUMMARY Financial Statements, Fiscal Year Ended June 30, 2018 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 Land and Natural Resources, as of and for the fiscal year ended June 30, 2018. The audit was conducted by ...
Read More Financial Audit of the Department of Land and Natural Resources

AUDITOR’S SUMMARY Financial Statements, Fiscal Year Ended June 30, 2019 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, 2019, and to comply with the requirements of ...
Read More Financial and Compliance Audit of the O‘ahu Metropolitan Planning Organization

AUDITOR’S SUMMARY Financial Statements, Fiscal Year Ended June 30, 2019 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 Comprehensive Annual Financial Report (CAFR) for the State of Hawai‘i as of and for the fiscal year ...
Read More Financial Audit of the Comprehensive Annual Financial Report of the State of Hawai‘i

AUDITOR’S SUMMARY Sixty-three funds proposed in 2020 did not meet criteria We reviewed 99 House and Senate bills proposing 63 special and revolving funds during the 2020 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. The ...
Read More Report No. 20-04, Overview of Proposed Special and Revolving Fund Analyses

Six funds did not meet criteria. WE REVIEWED 70 FUNDS AND ACCOUNTS administered by the University of Hawaiʻi (UH). We found three  special funds and three revolving funds did not meet criteria. We recommended one special fund be  reclassified as a revolving fund; one revolving fund be reclassified as a trust account; and two special ...
Read More Report No. 20-03, Review of Special Funds, Revolving Funds, Trust Funds, and Trust Accounts of the University of Hawai‘i