Recent Financial Audits

State of Hawaiʻi Comprehensive Annual Financial Report
June 30, 2019
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, 2019
The auditors from Accuity LLP identified one material weakness and two significant deficiencies in internal controls over financial reporting, and five material weaknesses and six 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 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


Department of the Attorney General
June 30, 2019 Financial Statements and Single Audit Report
The auditors from Egami & Ichikawa CPAs, Inc. identified one significant deficiency in internal control over financial reporting or other matters that is 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 in accordance with the Uniform Guidance.
Summary or Full Report


Department of Education
June 30, 2019 Financial Statements and Single Audit Report
The auditors from KKDLY LLC identified one significant deficiency in internal control over financial reporting that is required to be reported in accordance with Government Auditing Standards. The auditors also identified one significant deficiency in internal control over compliance in accordance with the Uniform Guidance.
Summary or Full Report


Employees’ Retirement System
June 30, 2019 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


Hawai’i Community Development Authority
June 30, 2019 Financial Statements
The auditors from N&K CPAs, 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.
Summary or Full Report


Hawaiʻi Convention Center
December 31, 2019 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 AEG.
Summary or Full Report


Hawaiʻi Employer-Union Health Benefits Trust Fund
June 30, 2019 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, 2019 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 for federal funds.  The auditors identified a deficiency in internal control over compliance that was considered a significant deficiency.
Summary or Full Report


Hawaiʻi Public Housing Authority
June 30, 2019 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 material weaknesses in internal control over compliance that are required to be reported under the Uniform Guidance.
Summary or Full Report


Hawaiʻi Tourism Authority
June 30, 2019 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 Hawaiian Home Lands
June 30, 2019 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, 2019 Financial Statements and Single Audit Report
The auditors from KMH LLP identified one material weakness and one significant deficiency in internal control over financial reporting that are required to be reported under Government Auditing Standards. They also identified three material weaknesses in internal control over compliance that are 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, 2019 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. There were no findings that were considered to be material weaknesses in internal control over compliance in accordance with the Program.
Summary or Full Report


Department of Health, Water Pollution Control Revolving Fund
June 30, 2019 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. There were no findings that were considered to be material weaknesses in internal control over compliance in accordance with the Program.
Summary or Full Report


Department of Human Services
June 30, 2019 Financial Statements and Single Audit Report
The auditors from KMH LLP reported one significant deficiency in internal control over financial reporting and 13 material weaknesses in internal control over compliance that are required to be reported under Government Auditing Standards and the Uniform Guidance.
Summary or Full Report


Oahu Metropolitan Planning Organization
June 30, 2019 Financial Statements and Single Audit Report
The auditors from N&K CPAs, Inc. reported one material weakness and four significant deficiencies over internal control over financial reporting or other matters and one material weakness and one significant deficiency over compliance that are required to be reported under Government Auditing Standards and the Uniform Guidance, respectively.
Summary or Full Report


Stadium Authority
June 30, 2019 Financial Statements
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. 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, 2019 Financial Statements and Single Audit Report
The auditors from Egami & Ichikawa CPAs, 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 Transportation, Airports Division
June 30, 2019 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.
Summary or Full Report


Department of Transportation, Airports Division
June 30, 2019 Single Audit Report
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. There were no findings that were considered material weaknesses in internal control over compliance in accordance with the Uniform Guidance.
Full Report


Department of Transportation, Harbors Division
June 30, 2019 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


Department of Transportation, Highways Division
June 30, 2019 Financial Statements
The auditors from KKDLY LLC identified one material weakness in internal controls over financial reporting that is required to be reported under Government Auditing Standards. There were no findings that are considered material weaknesses in internal control over compliance in accordance with the Uniform Guidance. However, the auditors identified one deficiency in internal control over compliance that is considered a significant deficiency.
Summary or Full Report


Department of Transportation, Highways Division
June 30, 2019 Single Audit Report
The auditors from KKDLY LLC identified one material weakness in internal controls over financial reporting that is required to be reported under Government Auditing Standards. There were no findings that are considered material weaknesses in internal control over compliance in accordance with the Uniform Guidance. However, the auditors identified one deficiency in internal control over compliance that is considered a significant deficiency.
Full Report


Department of Land and Natural Resources
June 30, 2018 Financial Statements
The auditors from N&K CPAs, Inc. identified four material weaknesses in internal control over financial reporting or other matters that are required to be reported in accordance with Government Auditing Standards.
Summary or Full Report