Summary

AUDITOR’S SUMMARY Two special funds, five revolving funds, one trust fund, and one trust account did not meet criteria OUR REVIEW of twelve special funds, six revolving funds, eight trust funds, and seventeen trust accounts of the Department of Transportation (DOT) found two special funds, five revolving funds, one trust fund, and one trust account ...
Read More 24-04, Review of Special Funds, Revolving Funds, Trust Funds, and Trust Accounts of the Department of Transportation

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 Hawai‘i Housing Finance and Development Corporation, as of and for the fiscal year ended June 30, 2023, and to comply with the ...
Read More Financial and Compliance Audit of the Hawai‘i Housing Finance and Development Corporation

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 for the Employees’ Retirement System of the State of Hawai‘i, as of and for the fiscal year ended June 30, 2022. The audit ...
Read More Financial Audit of the Employees’ Retirement System of the State of Hawai’i

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 Department of Transportation, Highways Division, as of and for the fiscal year ended June 30, 2023, and to comply with the requirements ...
Read More Financial and Compliance Audit of the Department of Transportation, Highways Division

AUDITOR’S SUMMARY Sixty-five of the funds proposed in 2024 did not meet criteria. We reviewed 83 Senate and House bills introduced during the 2024 legislative session proposing 65 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 ...
Read More 24-03, Proposed Special and Revolving Fund Analyses

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 for the Department of the Attorney General, 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 the Attorney General

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 Stadium Authority, as of and for the fiscal year ended June 30, 2023. The audit was conducted by N&K CPAs, Inc. Financial ...
Read More Financial and Compliance Audit of the Stadium Authority

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 Hawai‘i Employer-Union Health Benefits Trust Fund, as of and for the fiscal year ended June 30, 2023. The audit was conducted by ...
Read More Financial Audit of the Hawai‘i Employer-Union Health Benefits Trust Fund

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 Hawai‘i Community Development Authority, as of and for the fiscal year ended June 30, 2023. The audit was conducted by KKDLY LLC. ...
Read More Financial Audit of the Hawai‘i Community Development Authority

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 of the Department of Transportation, Harbors Division, as of and for the fiscal year ended June 30, 2023. The audit was conducted by Accuity ...
Read More Financial Audit of the Department of Transportation, Harbors Division