Summary

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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AUDITOR’S SUMMARY Single Audit of the Financial Assistance Programs of the Hawai‘i Public Housing AuthorityFinancial Statements, Fiscal Year Ended June 30, 2021 THE PRIMARY PURPOSE  of the Hawai‘i Public Housing Authority Single Audit for the fiscal year ended June 30, 2021, was to comply with the Code of Federal Regulations, Uniform Administrative Requirements, Cost Principles, ...
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