This report assesses certain tax exemptions and exclusions from Hawai‘i’s General Excise Tax and Use Tax. Section 23-71 et seq., Hawai‘i Revised Statutes, requires the Auditor to annually review different tax exemptions, exclusions, and credits on a 10-year recurring cycle. This report is our first review under these statutes.

Auditor’s Summary Audit of the Department of Public SafetyReport No. 22-05 ACCURATELY DETERMINING the appropriate level of staffing on a day-to-day basis is important for any organization. However, unlike many other state organizations, jails and prisons operate 24 hours a day, 365 days a year, providing services for persons who have been charged with or ...
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