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 Hawai‘i Employer-Union Health Benefits Trust Fund, as of and for the fiscal year ended June 30, 2022. 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, 2021 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, 2021. 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, 2022 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, 2022. The audit was conducted by Accuity ...
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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 of the Department of Transportation, Airports Division, as of and for the fiscal year ended June 30, 2022. The audit was conducted by KPMG ...
Read More Financial and Compliance Audit of the Department of Transportation, Airport 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 Health, Water Pollution Control Revolving Fund, as of and for the fiscal year ended June 30, 2022, and to comply ...
Read More Financial and Compliance Audit of the Department of Health, Water Pollution Control Revolving Loan Fund

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 Health, Drinking Water Treatment Revolving Loan Fund, as of and for the fiscal year ended June 30, 2022, and to ...
Read More Financial and Compliance Audit of the Department of Health, Drinking Water Treatment Revolving Loan Fund

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 of the Department of Transportation, Administration 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, Administration Division

AUDITOR’S SUMMARY Three Special Funds and two trust accounts did not meet criteria OUR REVIEW of five special funds, three revolving funds, five trust funds, and four trust accounts of the Department of Public Safety (PSD) found three special funds and two trust accounts did not meet criteria and should be closed or reclassified. Section ...
Read More 23-02, Review of Special Funds, Revolving Funds, Trust Funds, and Trust Accounts of the Department of Public Safety

AUDITOR’S SUMMARY Although registration of appraisal management companies does not comply with the State’s policy for professional and vocational regulation, public interest likely justifies continued regulation. REGULATION OF APPRAISAL MANAGEMENT COMPANIES (AMCs) is set to “sunset,” or cease, on June 30, 2023. Chapter 26H-5, Hawai‘i Revised Statutes (HRS), requires the Auditor to assess professions and ...
Read More 23-01, Sunset Evaluation: Regulation of Appraisal Management Companies

AUDITOR’S SUMMARY SENATE CONCURRENT RESOLUTION NO. 241, SENATE DRAFT 1, of the 2022 Legislature, requests the Auditor to assess the social and financial effects of mandating health insurance coverage for “standard fertility preservation services” for insureds who have been diagnosed with cancer that may, or whose treatment may, adversely affect their fertility, as proposed in ...
Read More 22-16, Proposed Mandatory Health Insurance for Fertility Preservation Procedures for Cancer Patients

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