AUDITOR’S SUMMARY Sixty-three funds proposed in 2022 did not meet criteria. We reviewed 104 Senate and House bills introduced during the 2022 legislative session proposing 63 special and revolving funds 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 22-03, Proposed Special and Revolving Fund Analyses

In Report No. 22-02, our review of 2 special funds, 1 revolving fund, and 1 trust fund of the Office of Hawaiian Affairs found 1 special fund did not meet criteria and should be closed.

In Report No. 22-01, our review of 16 special funds, 9 revolving funds, 12 trust funds, and 1 trust account of the Department of Education found 2 trust funds did not meet criteria and should be closed. Our review of 2 special funds, 2 trust funds, and 2 trust accounts of the Hawai‘i State Public Library System found that all funds and accounts met criteria.