Summary

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 Lastly, we recommended that one revolving fund be repealed because it is not financially self-sustaining.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 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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In Report No. 20-20, Sunset Evaluation: Regulation of Behavior Analysts, we found that regulation of behavior analysts is consistent with and supported by the criteria for professional licensing.

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