AUDITOR’S SUMMARY Two Special Funds, one revolving fund, and two trust accounts did not meet criteria OUR REVIEW of six special funds, two revolving funds, four trust funds, and six trust accounts of the Department of Labor and Industrial Relations (DLIR) found two special funds, one revolving fund, and two trust accounts did not meet ...
Read More 23-06, Review of Special Funds, Revolving Funds, Trust Funds, and Trust Accounts of the Department of Labor and Industrial Relations
Summary
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 Transportation, Highways Division, 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 Transportation, Highways Division
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 Education, as of and for the fiscal year ended June 30, 2022, and to comply with the requirements of Title ...
Read More Financial and Compliance Audit of the Department of Education
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 Hawai‘i Tourism Authority, as of and for the fiscal year ended June 30, 2022, and to comply with the requirements of Title ...
Read More Financial and Compliance Audit of the Hawai‘i Tourism Authority
AUDITOR’S SUMMARY Financial Statements, Fiscal Year Ended June 30, 2022 THE PRIMARY PURPOSE of the Department of Transportation, Airports Division, Single Audit for the fiscal year ended June 30, 2022, was to comply with the Code of Federal Regulations, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Title 2, Part 200 (Uniform ...
Read More Single Audit of Federal Financial Assistance Programs of the Department of Transportation, Airports Division
AUDITOR’S SUMMARY THE OFFICE OF HAWAIIAN AFFAIRS (OHA) considers land to be of utmost importance to Native Hawaiians and core to the Hawaiian worldview. The significance of land to OHA is stated in many of its documents, including the Board of Trustees Executive Policy Manual as well as OHA’s current strategic plan. On its website, ...
Read More 23-04, Audit of the Office of Hawaiian Affairs
AUDITOR’S SUMMARY Eighty-four funds proposed in 2023 did not meet criteria We reviewed 96 Senate and House bills introduced during the 2023 legislative session proposing 84 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 23-05, Analyses of Proposed Special and Revolving Funds 2023
AUDITOR’S SUMMARY HOUSE CONCURRENT RESOLUTION NO. 33, SENATE DRAFT 1 (2022 Regular Session) (HCR 33, SD 1), requests the Auditor to assess the social and financial effects of mandating health insurance coverage for “early access breast cancer screening,” as proposed in Senate Bill No. 827, Senate Draft 2 (2021 Regular Session) (SB 827, SD 2). ...
Read More 23-03, Study of Proposed Mandatory Health Insurance Coverage for Early Access Breast Cancer Screening
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 Stadium Authority, as of and for the fiscal year ended June 30, 2022, and to comply with the requirements of Title 2, ...
Read More Financial and Compliance Audit of the Stadium Authority
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 Hawai‘i Public Housing Authority as of and for the fiscal year ended June 30, 2022. The audit was conducted by KMH LLP. ...
Read More Financial Audit of the Hawai‘i Public Housing Authority