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Report No. 21-04, Proposed Special and Revolving Fund Analyses
AUDITOR’S SUMMARY Fifty-one funds proposed in 2021 did not meet criteria We reviewed 75 House and Senate bills proposing 51 special and revolving funds during the 2021 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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Report No. 21-03, Review of Special Funds, Revolving Funds, Trust Funds, and Trust Accounts of the Department of Health
We reviewed 70 funds and accounts administered by the Department of Health (DOH) and its administratively attached agency, the Hawai‘i Health Systems Corporation (HHSC). We found 7 special funds, 1 revolving fund, 3 trust funds, and 2 trust accounts did not meet criteria. We recommended 7 special funds be repealed or closed. We also recommended that 1 revolving fund, 2 trust accounts, and 1 trust fund be reclassified. Lastly, we recommended that DOH reevaluate and reclassify two trust funds because multiple programs, with distinct purposes, intents, and uses, appear to be operating out of these funds.
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Financial and Compliance Audit of the Department of Health, Water Pollution Control Revolving Fund
AUDITOR’S SUMMARY Financial and Compliance Audit, Fiscal Year Ended June 30, 2020 THE PRIMARY PURPOSE of the audit was to form an opinion on the fairness of the presentation of the financial statements for the Department of Health, Water Pollution Control Revolving Fund, as of and for the fiscal year ended June 30, 2020, and […]
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Financial Audit of the Stadium Authority
AUDITOR’S SUMMARY Financial Statements, Fiscal Year Ended June 30, 2020 THE PRIMARY PURPOSE of the audit was to form an opinion on the fairness of the presentation of the financial statements for the Stadium Authority, as of and for the fiscal year ended June 30, 2020. The audit was conducted by N&K CPAs. 
 Financial […]
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Financial and Compliance Audit of the Department of Health, Drinking Water Treatment Revolving Loan Fund
AUDITOR’S SUMMARY Financial and Compliance Audit, Fiscal Year Ended June 30, 2020 THE PRIMARY PURPOSE of the audit was to form an opinion on the fairness of the presentation of the financial statements for the Department of Health, Drinking Water Treatment Revolving Loan Fund, as of and for the fiscal year ended June 30, 2020, […]
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