Recent Financial Audits

State of Hawaiʻi Annual Comprehensive Financial Report
June 30, 2023
The State received an unmodified opinion that the financial statements were presented fairly, in all material respects, in accordance with accounting principles generally accepted in the United States of America.
Summary or Full Report

State of Hawaiʻi Single Audit Report
June 30, 2023
The auditors from Accuity LLP identified three significant deficiencies in internal controls over financial reporting, and three material weaknesses and eight significant deficiencies in internal control over compliance with major federal programs that are required to be reported in accordance with Government Auditing Standards and the Uniform Guidance, respectively.
Summary or Full Report

Department of the Attorney General
June 30, 2023 Financial Statements and Single Audit Report
The auditors from KKDLY LLC reported no material weaknesses in internal control over financial reporting that is required to be reported under Government Auditing Standards.  There were no material weaknesses in internal control over compliance that were required to be reported in accordance with the Uniform Guidance.
Summary or Full Report

Department of Education
June 30, 2023 Financial Statements and Single Audit Report
The auditors from Accuity LLP identified no material weaknesses in internal control over financial reporting that are required to be reported in accordance with Government Auditing Standards.  However, the auditors identified a significant deficiency that is required to be reported under Government Auditing Standards.  The auditors identified two material weaknesses in internal control over compliance in accordance with the Uniform Guidance.  The auditors also identified four instances of noncompliance which are required to be reported in accordance with the Uniform Guidance.
Summary or Full Report

Hawai’i Community Development Authority
June 30, 2023 Financial Statements
The auditors from KKDLY LLC reported no deficiencies in internal control over financial reporting that were considered to be material weaknesses and no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.
Summary or Full Report

Hawaiʻi Convention Center
June 30, 2023 Special-Purpose Financial Statements
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 ASM Global.
Summary or Full Report

Hawaiʻi Employer-Union Health Benefits Trust Fund
June 30, 2023 Financial Statements
The auditors from KKDLY LLC found no deficiencies in internal control over financial reporting that were considered to be material weaknesses and no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.
Summary or Full Report

Hawaiʻi Housing Finance and Development Corporation
June 30, 2023 Financial Statements and Single Audit Report
The auditors from Eide Bailly LLP found no significant deficiencies in internal control over financial reporting that would have required reporting under Government Auditing Standards.  However, the auditors identified one material weakness.  There were no instances of noncompliance or other matters required to be reported under Government Auditing Standards.  There were no findings that were considered to be material weaknesses in internal control over compliance in accordance with the Uniform Guidance for federal funds.
Summary or Full Report

Hawaiʻi Public Housing Authority
June 30, 2023 Financial Statements
The auditors from KMH LLP reported no deficiencies in internal control over financial reporting that were considered to be material weaknesses and no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.
Summary or Full Report

Hawaiʻi Public Housing Authority
June 30, 2023 Single Audit Report
Hawai‘i Public Housing Authority received an unmodified opinion on its compliance with major federal programs in accordance with the Uniform Guidance.  The auditors from KMH LLP reported no deficiencies in internal control over financial reporting or other matters that are required to be reported in accordance with Government Auditing Standards.  There were no findings that were considered to be material weaknesses in internal control over compliance that are required to be reported in accordance with the Uniform Guidance.
Summary or Full Report

Hawaiʻi Tourism Authority
June 30, 2023 Financial Statements and Single Audit Report
The auditors from Accuity LLP reported no deficiencies in internal control over financial reporting that were considered to be material weaknesses and no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.  There were no findings that were considered to be material weaknesses in internal control over compliance in accordance with the Uniform Guidance.
Summary or Full Report

Department of Hawaiian Home Lands
June 30, 2023 Financial Statements and Single Audit Report
The auditors from Akamine, Oyadomari & Kosaki CPA’s, Inc. reported no deficiencies in internal control over financial reporting that were considered to be material weaknesses and no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.  There were no findings that were considered to be material weaknesses in internal control over compliance in accordance with the Uniform Guidance.
Summary or Full Report

Department of Health
June 30, 2023 Financial Statements and Single Audit Report
The auditors from KMH LLP identified one material weakness and three significant deficiencies in internal control over financial reporting that were required to be reported under Government Auditing Standards.  They also identified six material weaknesses and one significant deficiency in internal control over compliance that were required to be reported in accordance with the Uniform Guidance.
Summary or Full Report

Department of Health, Drinking Water Treatment Revolving Loan Fund
June 30, 2023 Financial Statements and Single Audit Report
The auditors from KMH LLP reported no deficiencies in internal control over financial reporting that were considered to be material weaknesses and no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.  There were no findings that were considered to be material weaknesses in internal control over compliance in accordance with the Drinking Water State Revolving Funds Program.
Summary or Full Report

Department of Health, Water Pollution Control Revolving Fund
June 30, 2023 Financial Statements and Single Audit Report
The auditors from KMH LLP reported no deficiencies in internal control over financial reporting that were considered to be material weaknesses and no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.  There were no findings that were considered to be material weaknesses in internal control over compliance in accordance with the Clean Water State Revolving Fund Program.
Summary or Full Report

Department of Human Services
June 30, 2023 Financial Statements and Single Audit Report
The auditors from Accuity LLP reported one material weakness and one significant deficiency in internal control over financial reporting that are required to be reported under Government Auditing Standards.  The auditors also identified ten material weaknesses and five significant deficiencies in internal control over compliance that are required to be reported in accordance with the Uniform Guidance.
Summary or Full Report

Oahu Metropolitan Planning Organization
June 30, 2023 Financial Statements and Single Audit Report
The auditors from N&K CPAs, Inc. reported no deficiencies in internal control over financial reporting that were considered to be material weaknesses that are required to be reported under Government Auditing Standards.  However, the auditors identified two significant deficiencies that are required to be reported under Government Auditing Standards.  There were no findings that were considered to be material weaknesses in internal control over compliance in accordance with the Uniform Guidance.
Summary or Full Report

Stadium Authority
June 30, 2023 Financial Statements and Single Audit Report
The auditors from N&K CPAs, Inc. found no significant deficiencies in internal control over financial reporting that would have required reporting under Government Auditing Standards.  However, the auditors identified one material weakness.  There were no instances of noncompliance or other matters required to be reported under Government Auditing Standards.
Summary or Full Report

Department of Transportation, Administration Division
June 30, 2023 Financial Statements and Single Audit Report
The auditors from KKDLY LLC reported no deficiencies in internal control over financial reporting that were considered to be material weaknesses and no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.  There were no findings that were considered to be material weaknesses in internal control over compliance in accordance with the Uniform Guidance.
Summary or Full Report

Department of Transportation, Airports Division
June 30, 2023 Financial Statements

The Airports Division received an unmodified opinion that the financial statements were presented fairly, in all material respects, in accordance with generally accepted accounting principles.  The auditors from Plante & Moran, PLLC found a material weakness and a significant deficiency in internal control over financial reporting that were required to be reported under Government Auditing Standards.  There were no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

Summary or Full Report

Department of Transportation, Airports Division
June 30, 2023 Single Audit Report

The Department of Transportation, Airports Division received an unmodified opinion on its compliance with major federal programs in accordance with the Uniform Guidance.  The auditors from Plante & Moran, PLLC reported one material weakness in internal control over financial reporting that is required to be reported in accordance with Government Auditing Standards.  There was one material weakness in internal control over compliance that is required to be reported in accordance with the Uniform Guidance.

Summary or Full Report

Department of Transportation, Harbors Division
June 30, 2023 Financial Statements
The auditors from Accuity LLP reported no deficiencies in internal control over financial reporting that were considered to be material weaknesses and no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.
Summary or Full Report

Department of Transportation, Highways Division
June 30, 2023 Financial Statements
The Highways Division received an unmodified opinion that the financial statements were presented fairly, in all material respects, in accordance with generally accepted accounting principles.
Summary or Full Report

Department of Transportation, Highways Division
June 30, 2023 Single Audit Report
The Highways Division received an unmodified opinion on its compliance with major federal programs in accordance with the Uniform Guidance.  The auditors from Accuity LLP reported no material weaknesses in internal controls over financial reporting that were required to be reported under Government Auditing Standards.  However, the auditors identified one significant deficiency in internal controls over financial reporting that is required to be reported under Government Auditing Standards.  There were no findings that were considered material weaknesses in internal control over compliance in accordance with the Uniform Guidance.
Summary or Full Report

Employees’ Retirement System
June 30, 2022 Financial Statements
The auditors from Eide Bailly LLP found a material weakness and a significant deficiency in internal control over financial reporting that were required to be reported under Government Auditing Standards.  There were no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.
Summary or Full Report

Department of Land and Natural Resources
June 30, 2020 Financial Statements
The auditors from KPMG LLP found no deficiencies in internal control over financial reporting that were considered to be material weaknesses and no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.
Summary or Full Report

Department of Accounting and General Services, State Motor Pool Revolving Fund
June 30, 2019 Financial Statements
The auditors from KPMG LLP reported no deficiencies in internal control over financial reporting that were considered to be material weaknesses and no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.
Summary or Full Report

Department of Accounting and General Services, State Parking Revolving Fund
June 30, 2019 Financial Statements
The auditors from KPMG LLP reported no deficiencies in internal control over financial reporting that were considered to be material weaknesses and no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.
Summary or Full Report