Office of the Auditor | State of Hawai`i

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AUDITOR’S SUMMARY

Financial and Compliance Audit of the Department of the Attorney General
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 Department of the Attorney General, as of and for the fiscal year ended June 30, 2020, and to comply with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), which established audit requirements for state and local governmental units that receive federal awards. The audit was conducted by Egami & Ichikawa CPAs, Inc.

Financial Highlights

FOR THE FISCAL YEAR ended June 30, 2020, AG reported total revenues of $130.3 million and total expenses of $124.2 million, resulting in an increase in net position of $6.1 million. Revenues include general revenues of $49.7 million, primarily state appropriations; program revenues consisting of charges for services of $39.6 million; and operating grants and contributions of $41 million.

Expenses of $124.2 million consisted of (1) $78.8 million for general administrative and legal services; (2) $24 million for child support enforcement; (3) $14.2 million for crime prevention and justice assistance; and (4) $7.2 million for criminal justice data center activities.

Auditors’ Opinion

AG RECEIVED AN UNMODIFIED OPINION that its financial statements were presented fairly, in all material respects, in accordance with generally accepted accounting principles. AG also received an unmodified opinion on its compliance with major federal programs in accordance with the Uniform Guidance.

Findings

THERE WERE NO MATERIAL WEAKNESSES in internal control over financial reporting that were required to be reported under Government Auditing Standards. There were no findings that were considered material weaknesses in internal control over compliance in accordance with the Uniform Guidance.

The Department of the Attorney General (AG) provides legal services to the executive, legislative, and judicial branches of Hawai‘i State government, including furnishing formal and informal legal opinions to the Governor, Legislature, and heads of Hawai‘i State departments and offices and approving documents relating to the acquisition of lands and interests by the State. AG also maintains criminal justice information, conducts investigations, operates crime prevention programs, and represents the State of Hawai‘i in legal proceedings. AG’s Child Support Enforcement Agency provides assistance to children by locating parents, establishing paternity and support obligations, and enforcing those obligations.