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
Summary
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
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 Hawaiian Home Lands, 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 Hawaiian Home Lands
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 Department of the Attorney General, as of and for the fiscal year ended June 30, 2021, and to comply with the requirements ...
Read More Financial and Compliance Audit of the Department of the Attorney General
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 Human Services, as of and for the fiscal year ended June 30, 2022, and to comply with Title 2, U.S. ...
Read More Financial and Compliance Audit of the Department of Human Services
AUDITOR’S SUMMARY Financial Statements, Fiscal Year Ended June 30, 2022 THE PRIMARY PURPOSE of the Hawai‘i Public Housing Authority Single Audit for the fiscal year ended June 30, 2022, was to comply with the Title 2, U.S. Code of Federal Regulations, Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform ...
Read More Single Audit of Federal Financial Assistance Programs of the Hawai‘i Public Housing Authority