AUDITOR’S SUMMARY One Special Fund, one trust fund, and one trust account did not meet criteria OUR REVIEW of four special funds, two trust funds, and seven trust accounts of the Department of Taxation (DoTAX) found one special fund, one trust fund, and one trust account did not meet criteria and should be closed or ...
Read More 22-14, Review of Special Funds, Revolving Funds, Trust Funds, and Trust Accounts of the Department of Taxation
Summary
AUDITOR’S SUMMARY One fund did not meet criteria OUR REVIEW of the one special fund and two trust funds of the Department of Human Resources Development (DHRD) found the special fund did not meet criteria and should be reclassified to a revolving fund. Section 23-12, Hawai‘i Revised Statutes (HRS), requires the Auditor to review all ...
Read More 22-12, Review of Special Funds, Revolving Funds, Trust Funds, and Trust Accounts of the Department of Human Resources Development
AUDITOR’S SUMMARY ACCORDING TO THE 2020 State of Hawaii Data Book, more than 158,000 individuals residing in Hawai‘i are limited English proficient. For this population, interpreters, translators, and other language access-related services may be needed to help navigate government activities such as court proceedings, as well as to understand rights and responsibilities related to public ...
Read More 22-10, Audit of the Office of Language Access
Senate Bill No. 2882, introduced during the 2022 Regular Session, would regulate the community health worker profession, requiring certification of the workforce. The Hawai‘i Regulatory Licensing Reform Act, Chapter 26H, Hawai‘i Revised Statutes, requires the Auditor to assess measures that would subject professions that are currently unregulated to licensing, certification, or some other state oversight. ...
Read More 22-08, Sunrise Analysis: Regulation of Community Health Workers
The auditors from Accuity LLP gave an unmodified opinion that the financial statements were presented fairly, in all material respects, in accordance with the management agreement between the Hawaiʻi Tourism Authority and AEG.
AUDITOR’S SUMMARY Report 22-07 THIS REPORT ASSESSES two tax credits, two exclusions, and one deduction from taxation under Hawai‘i’s Income Tax and Financial Institutions Tax. Section 23-91 et seq., Hawai‘i Revised Statutes, requires the Auditor to review tax provisions on a five-year recurring cycle. More specifically, this report reviews the following tax provisions: Credit for ...
Read More 22-07, Review of Income and Financial Institutions Tax Provisions Pursuant to Section 23-93, Hawai‘i Revised Statutes
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 ...
Read More Audit of the Department of Public Safety
