Office of the Auditor | State of Hawai`i

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 […]

AUDITOR’S SUMMARY Section 342G-107, Hawaii Revised Statutes (HRS), requires the Auditor to conduct a management and financial audit of the Department of Health’s (DOH) Deposit Beverage Container Program (Program) in even-numbered fiscal years, after the initial audit for the fiscal year ended June 30, 2005. We contracted KMH LLP, a certified public accounting firm, to […]

AUDITOR’S SUMMARY Report No. 25-07 IN 2020, as it entered its third decade, the Hawai‘i Tourism Authority (HTA or the Authority) concluded that a continuous drive to increase visitor numbers had taken a toll on Hawai‘i’s natural environment and people. What was needed was a “re-balancing” of priorities, and for that reason, “destination management” would […]