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Report No. 20-17, Review of Special Funds, Revolving Funds, Trust Funds, and Trust Accounts of the Judiciary
We reviewed 29 funds and accounts administered by the Judiciary – specifically, 6 special funds, 2 revolving funds, 17 trust funds, and 4 trust accounts. We found 1 special fund and 1 trust fund did not meet criteria. We recommended the special fund, which does not appear to be financially self-sustaining, be repealed and the trust fund be reclassified to a special fund.
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Report No. 20-16, Review of Special Funds, Revolving Funds, Trust Funds, and Trust Accounts of the Department of Hawaiian Home Lands
We reviewed 13 funds and accounts administered by the Department of Hawaiian Home Lands (DHHL) – specifically, 4 special funds, 2 revolving funds, 6 trust funds, and 1 trust account. We found 1 trust fund did not meet criteria and should be reclassified to a trust account.
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Financial Audit of the Employees’ Retirement System of the State of Hawai’i
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.
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Report No. 20-13, Limited Scope Review of the State of Hawai‘i’s Mandatory Travel Self-Quarantine Program
In this report, we specifically discuss the Hawai‘i State Department of Education’s (DOE) policies and procedures regarding department employees and students who are confirmed positive for COVID-19. We asked DOE for its current policies and procedures and to meet with department personnel who are responsible for developing and implementing those policies and procedures. However, DOE initially ignored and then declined multiple requests for information and meetings. Despite DOE’s lack of cooperation, we were able to find certain information on DOE’s website about the handling of positive COVID-19 cases on school campuses.
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The Hawaii Convention Center is located near Waikiki in HonoluluDepartment of Business, Economic Development & Tourism, Hawai’i Convention Center – December 31, 2019 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 AEG.
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