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Financial Audit of the Comprehensive Annual Financial Report of the State of Hawai‘i
AUDITOR’S SUMMARY Financial Statements, Fiscal Year Ended June 30, 2019 THE PRIMARY PURPOSE of the audit was to form an opinion on the fairness of the presentation of the State of Hawai‘i’s financial statements, as presented in the Comprehensive Annual Financial Report (CAFR) for the State of Hawai‘i as of and for the fiscal year […]
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Report No. 20-04, Overview of Proposed Special and Revolving Fund Analyses
AUDITOR’S SUMMARY Sixty-three funds proposed in 2020 did not meet criteria We reviewed 99 House and Senate bills proposing 63 special and revolving funds during the 2020 legislative session of which none met criteria. ONLY ABOUT HALF OF THE MONEY the State spends each year comes from its main financial account, the general fund. The […]
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Picture of building at UH campusReport No. 20-03, Review of Special Funds, Revolving Funds, Trust Funds, and Trust Accounts of the University of Hawai‘i
Six funds did not meet criteria. WE REVIEWED 70 FUNDS AND ACCOUNTS administered by the University of Hawaiʻi (UH). We found three  special funds and three revolving funds did not meet criteria. We recommended one special fund be  reclassified as a revolving fund; one revolving fund be reclassified as a trust account; and two special […]
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Business Meeting Time with Architecture Interior Designer and Engineering. Meeting and Discussion about Construction Progress in work and Figures denoting of Accounting and FinancialReport No. 20-02, Report on Compliance with Statutory Requirements Based on Report No. 15-13, Study of State Departmental Engineering Sections That Manage Capital Improvement Projects
IN REPORT NO. 15-13, Study of State Departmental Engineering Sections That Manage Capital Improvement Projects, the Auditor concluded that decentralized capital improvement project (CIP) engineering divisions serve the public’s interest and recommended the Legislature adopt policy changes that provide state departments and executive agencies with consistent policies for project management. The recommendations from our 2015 […]
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Waikiki Beach and Diamond Head Crater including the hotels and buildings in Waikiki, Honolulu, Oahu island, Hawaii. Waikiki Beach in the center of Honolulu has the largest number of visitors in HawaiiReport No. 20-01, Review of Special Funds, Revolving Funds, Trust Funds, and Trust Accounts of the Department of Business, Economic Development and Tourism
Nine funds and accounts did not meet criteria. WE REVIEWED 69 FUNDS AND ACCOUNTS administered by the Department of Business, Economic Development and Tourism (DBEDT) and reported on 38 of them. We found six revolving funds, one special fund, and two trust accounts did not meet criteria. We recommended four revolving funds and one trust […]
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