Office of the Auditor | State of Hawai`i

AUDITOR’S SUMMARY Report No. 26-03 This report reviews seven tax provisions under Hawai‘i’s General Excise Tax (GET) and Use Tax laws. Section 23-71 et seq., Hawai‘i Revised Statutes (HRS), requires the Auditor to review GET and Use Tax provisions annually, on a 10-year recurring cycle. Specifically, for 2024 and every tenth year thereafter, Section 23-77, […]

AUDITOR’S SUMMARY Report No. 26-02 THIS REPORT ASSESSES several income tax incentives allowed under Hawai‘i law. Sections 23-91 through 23-96, Hawai‘i Revised Statutes (HRS), require the Auditor to review specific tax provisions on a five-year recurring cycle. Specifically, for 2024 and every fifth year thereafter, Section 23-96, HRS, requires the review of the following income […]

AUDITOR’S SUMMARY Five special funds, two trust fund, and two trust accounts did not meet criteria OUR REVIEW of 25 special funds, 16 revolving funds, 11 trust funds, and 2 trust accounts of the University of Hawai‘i (UH) found five special funds, two trust funds, and two trust accounts did not meet the criteria for […]

AUDITOR’S SUMMARY Three special funds, five revolving funds, one trust fund, and four trust accounts did not meet criteria OUR REVIEW of 17 special funds, 15 revolving funds, 8 trust funds, and 12 trust accounts of the Department of Business, Economic Development and Tourism (DBEDT) found three special funds, five revolving funds, one trust fund, […]

AUDITOR’S SUMMARY Report No. 25-09 NEARLY A DECADE AGO, in response to public outcry about sweltering conditions in some public-school classrooms, Hawai‘i’s political leaders responded by making air conditioning a top priority. In January 2016, Governor David Ige announced in his State of the State speech that he was working to cool 1,000 classrooms by […]