Summary

AUDITOR’S SUMMARY One revolving fund, one trust fund, and five trust accounts did not meet criteria OUR REVIEW of seven special funds, five revolving funds, nine trust funds, and twelve trust accounts of the Department of Accounting and General Services (DAGS) found one revolving fund, one trust fund, and five trust accounts did not meet ...
Read More 23-17, Review of Special Funds, Revolving Funds, Trust Funds, and Trust Accounts of the Department of Accounting and General Services

AUDITOR’S SUMMARY One Special Fund did not meet criteria OUR REVIEW of one special fund, one revolving fund, five trust funds, and three trust accounts of the Department of Defense (DOD) found one special fund did not meet the criteria for a special fund and should be closed or reclassified. Section 23-12, Hawai‘i Revised Statutes ...
Read More 23-16, Review of Special Funds, Revolving Funds, Trust Funds, and Trust Accounts of the Department of Defense

AUDITOR’S SUMMARY Report 23-15 THIS REPORT ASSESSES eight credits and two exclusions allowable under Hawai‘i’s Income Tax laws. Section 23-91 et seq., Hawai‘i Revised Statutes (HRS), requires the Auditor to review income tax provisions annually, on a five-year recurring cycle. Specifically, this report reviews the following tax provisions: Exclusion of intangible income of trusts with ...
Read More 23-15, Review of Income Tax Provisions Pursuant to Section 23-94, Hawai‘i Revised Statutes

This report assesses eight tax provisions, including five General Excise Tax (GET) exemptions, one Use Tax exemption, and two Use Tax exclusions. Section 23-71 et seq., Hawai‘i Revised Statutes, requires the Auditor to review different tax exemptions, exclusions, and credits annually, on a 10-year recurring cycle. We determine that one Use Tax exclusion and three GET exemptions are meeting their stated or inferred purposes, and that one GET exemption no longer meets its purpose. With respect to two GET exemptions and one Use Tax exemption, we are unable to determine whether they achieve their purposes. As we explain in the report, making conclusions as to whether purposes are being met is challenging when amounts claimed are not tracked or where no purpose achievement benchmarks or metrics are statutorily set forth.

AUDITOR’S SUMMARY Five Special Funds, two revolving fund, and two trust funds did not meet criteria OUR REVIEW of fourteen special funds, seven revolving funds, six trust funds, and six trust accounts of the Department of Agriculture (HDOA) found five special funds, two revolving funds, and two trust funds did not meet the criteria for ...
Read More 23-13, Review of Special Funds, Revolving Funds, Trust Funds, and Trust Accounts of the Department of Agriculture

AUDITOR’S SUMMARY IN THE 2023 LEGISLATIVE SESSION, the Hawai‘i State Legislature contemplated mandating insurance coverage for pharmacist services. The Legislature is concerned about the current statewide physician shortage and believes “that pharmacists can help bridge the gaps created by the physician shortage” by providing health care services in medically underserved areas of the State. Senate ...
Read More 23-12, Proposed Mandatory Health Insurance Coverage for Pharmacist Services

AUDITOR’S SUMMARY IN THE 2023 LEGISLATIVE SESSION, the Hawai‘i State Legislature contemplated mandating insurance coverage for standard fertility preservation services. Senate Bill No. 1446 (SB 1446) requires each individual or group health insurance policy to provide coverage to the policyholder and individuals under 26 years of age covered under the policy for standard fertility preservation ...
Read More 23-11, Study of Proposed Mandatory Health Insurance Coverage for Standard Fertility Preservation Services

AUDITOR’S SUMMARY IN THE 2023 LEGISLATIVE SESSION, the Hawai‘i State Legislature contemplated mandating insurance coverage for various sexual and reproductive health care services. The Legislature is concerned about the federal government’s attempts to restrict and repeal the Patient Protection and Affordable Care Act, also known as the Affordable Care Act (ACA), and limit access to ...
Read More 23-10, Study of Proposed Mandatory Health Insurance Coverage for Various Sexual and Reproductive Health Care Services

AUDITOR’S SUMMARY SECTION 342G-17, HAWAI‘I REVISED STATUTES, requires the Office of the Auditor to conduct a management and financial audit of the Department of Health’s (DOH) Deposit Beverage Container Program (Program) in fiscal years ending in even-numbered years. We contracted KMH LLP, a certified public accounting firm, to conduct this financial and program audit for ...
Read More 23-07, Financial and Program Audit of the Department of Health’s Deposit Beverage Container Program, June 30, 2022

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 O‘ahu Metropolitan Planning Organization, as of and for the fiscal year ended June 30, 2022, and to comply with the requirements of ...
Read More Financial and Compliance Audit of the O‘ahu Metropolitan Planning Organization