Summary

In FY2017, the Land Conservation Fund’s cash balance was $27.8 million, of which approximately $16.6 million sits idle, not reserved for grant awards or program expenses. AUDITOR’S SUMMARY IN 1973, THE LEGISLATURE laid the foundation for a land conservation program and fund, formalizing the importance of protecting and preserving the natural beauty and historic significance ...
Read More 19-01, Audit of the Department of Land and Natural Resources’ Land Conservation Fund

AUDITOR’S SUMMARY Two special funds, two trust funds, and four trust accounts did not meet criteria WE REVIEWED 92 FUNDS AND ACCOUNTS administered by the Department of Accounting and General Services (DAGS) and reported on 33 of them – specifically, 7 special funds, 6 revolving funds, 7 trust funds, and 13 trust accounts. We found ...
Read More 18-21, Review of Special Funds, Revolving Funds, Trust Funds, and Trust Accounts of the Department of Accounting and General Services

Medical complications can develop from portwine stains. Over time, port-wine stains can progress and “hypertrophy” – or thicken – and “nodules,” or lumps due to abnormal swelling, may also develop with age. AUDITOR’S SUMMARY Assessment challenging due to lack of data, breadth of proposed coverage IN THE 2018 LEGISLATIVE SESSION, the Hawai‘i State Legislature contemplated ...
Read More 18-20, Study of Proposed Mandatory Health Insurance for Port-Wine Stains

AUDITOR’S SUMMARY 17 funds and accounts did not meet criteria WE REVIEWED 107 FUNDS AND ACCOUNTS administered by the Department of Land and Natural Resources (DLNR) and reported on 37 of them – specifically, 18 special funds, 1 revolving fund, 9 trust funds, and 9 trust accounts. We found 9 special funds, 4 trust funds, ...
Read More 18-19, Review of Special Funds, Revolving Funds, Trust Funds, and Trust Accounts of the Department of Land and Natural Resources

In its 2018 report to the Legislature, OHCA stated that all deficiencies identified during an inspection must be corrected before a care home facility is relicensed. However, since OHCA does not conduct follow-up visits to verify implementation of the Plan of Correction, there is no way to determine if corrections have in fact been made. ...
Read More 18-18, Audit of the Office of Health Care Assurance’s Adult Residential Care Homes Program

AUDITOR’S SUMMARY One trust fund did not meet criteria OUR REVIEW OF SIX TRUST FUNDS and four trust accounts of the Department of Defense (DOD) found one trust fund did not met criteria and should be closed.Section 23-12, Hawai‘i Revised Statutes (HRS), requires the Auditor to review all existing special, revolving, and trust funds every ...
Read More 18-11, Review of Special Funds, Revolving Funds, Trust Funds, and Trust Accounts of the Department of Defense