Summary

AUDITOR’S SUMMARY Financial and Compliance Audit, Fiscal Year Ended June 30, 2020 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 Health, Drinking Water Treatment Revolving Loan Fund, as of and for the fiscal year ended June 30, 2020, ...
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AUDITOR’S SUMMARY Financial Statements, Fiscal Year Ended June 30, 2020 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, 2020. The audit was conducted by Accuity LLP. 
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AUDITOR’S SUMMARY Financial Statements, Fiscal Year Ended June 30, 2020 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, 2020, and to comply with the ...
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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 Land and Natural Resources, as of and for the fiscal year ended June 30, 2019. The audit was conducted by ...
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AUDITOR’S SUMMARY Financial Statements, Fiscal Year Ended June 30, 2020 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 ...
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We reviewed 41 funds and accounts administered by the Department of Human Services (DHS) and its administratively attached agency, the Hawai‘i Public Housing Authority (HPHA) – specifically, 15 special funds, 8 revolving funds, 7 trust funds, and 11 trust accounts. We found 1 special fund, 3 revolving funds, 1 trust fund, and 1 trust account did not meet criteria. We recommended the special fund, the trust fund, and one revolving fund be closed because they no longer serve the purpose for which they were originally established. We also recommended that the trust account be reclassified to a trust fund and one revolving fund be reclassified to a special fund. Lastly, we recommended that one revolving fund be repealed because it is not financially self-sustaining.

Auditor’s Summary   THE HAWAI‘I STATE LEGISLATURE created the Agribusiness Development Corporation (ADC) in 1994 amidst a series of sugar and pineapple plantation closures that lawmakers viewed as “an unprecedented opportunity for the conversion of agriculture into a dynamic growth industry.” Projecting that the downsizing of sugar and pineapple production would free up 75,000 acres ...
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AUDITOR’S SUMMARY Financial Audit of the Department of Transportation, Harbors Division Financial Statements, Fiscal Year Ended June 30, 2020 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 ...
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AUDITOR’S SUMMARY Financial Statements, Fiscal Year Ended June 30, 2020 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, 2020. The audit was conducted by N&K CPAs, ...
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AUDITOR’S SUMMARY Financial Statements, Fiscal Year Ended June 30, 2020 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, 2020. The audit was conducted by ...
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