Summary

AUDITOR’S SUMMARY Financial Statements, Fiscal Year Ended June 30, 2022 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, 2022, and to comply with the requirements ...
Read More Financial and Compliance Audit of the Department of Transportation, Administration Division

AUDITOR’S SUMMARY Three Special Funds and two trust accounts did not meet criteria OUR REVIEW of five special funds, three revolving funds, five trust funds, and four trust accounts of the Department of Public Safety (PSD) found three special funds and two trust accounts did not meet criteria and should be closed or reclassified. Section ...
Read More 23-02, Review of Special Funds, Revolving Funds, Trust Funds, and Trust Accounts of the Department of Public Safety

AUDITOR’S SUMMARY Although registration of appraisal management companies does not comply with the State’s policy for professional and vocational regulation, public interest likely justifies continued regulation. REGULATION OF APPRAISAL MANAGEMENT COMPANIES (AMCs) is set to “sunset,” or cease, on June 30, 2023. Chapter 26H-5, Hawai‘i Revised Statutes (HRS), requires the Auditor to assess professions and ...
Read More 23-01, Sunset Evaluation: Regulation of Appraisal Management Companies

AUDITOR’S SUMMARY SENATE CONCURRENT RESOLUTION NO. 241, SENATE DRAFT 1, of the 2022 Legislature, requests the Auditor to assess the social and financial effects of mandating health insurance coverage for “standard fertility preservation services” for insureds who have been diagnosed with cancer that may, or whose treatment may, adversely affect their fertility, as proposed in ...
Read More 22-16, Proposed Mandatory Health Insurance for Fertility Preservation Procedures for Cancer Patients

AUDITOR’S SUMMARY One Special Fund, one trust fund, and one trust account did not meet criteria OUR REVIEW of four special funds, two trust funds, and seven trust accounts of the Department of Taxation (DoTAX) found one special fund, one trust fund, and one trust account did not meet criteria and should be closed or ...
Read More 22-14, Review of Special Funds, Revolving Funds, Trust Funds, and Trust Accounts of the Department of Taxation

AUDITOR’S SUMMARY One fund did not meet criteria OUR REVIEW of the one special fund and two trust funds of the Department of Human Resources Development (DHRD) found the special fund did not meet criteria and should be reclassified to a revolving fund. Section 23-12, Hawai‘i Revised Statutes (HRS), requires the Auditor to review all ...
Read More 22-12, Review of Special Funds, Revolving Funds, Trust Funds, and Trust Accounts of the Department of Human Resources Development

AUDITOR’S SUMMARY ACCORDING TO THE 2020 State of Hawaii Data Book, more than 158,000 individuals residing in Hawai‘i are limited English proficient. For this population, interpreters, translators, and other language access-related services may be needed to help navigate government activities such as court proceedings, as well as to understand rights and responsibilities related to public ...
Read More 22-10, Audit of the Office of Language Access

Senate Bill No. 2882, introduced during the 2022 Regular Session, would regulate the community health worker profession, requiring certification of the workforce. The Hawai‘i Regulatory Licensing Reform Act, Chapter 26H, Hawai‘i Revised Statutes, requires the Auditor to assess measures that would subject professions that are currently unregulated to licensing, certification, or some other state oversight. ...
Read More 22-08, Sunrise Analysis: Regulation of Community Health Workers

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.

AUDITOR’S SUMMARY Report 22-07 THIS REPORT ASSESSES two tax credits, two exclusions, and one deduction from taxation under Hawai‘i’s Income Tax and Financial Institutions Tax. Section 23-91 et seq., Hawai‘i Revised Statutes, requires the Auditor to review tax provisions on a five-year recurring cycle. More specifically, this report reviews the following tax provisions: Credit for ...
Read More 22-07, Review of Income and Financial Institutions Tax Provisions Pursuant to Section 23-93, Hawai‘i Revised Statutes