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Summary

Summary

AUDITOR’S SUMMARY   Financial Statements, Fiscal Year Ended June 30, 2023 THE PRIMARY PURPOSE of the audit was to form an opinion on the fairness of the presentation of the financial statements for the Employees’ Retirement System of the State of Hawai‘i, as of and for the fiscal year ended June 30, 2023. The audit ...
Read More Financial Audit of the Employees’ Retirement System of the State of Hawai’i

Summary

AUDITOR’S SUMMARY   Financial Statements, Fiscal Year Ended June 30, 2022 THE PRIMARY PURPOSE of the audit was to form an opinion on the fairness of the presentation of the financial statements for the Employees’ Retirement System of the State of Hawai‘i, as of and for the fiscal year ended June 30, 2022. The audit ...
Read More Financial Audit of the Employees’ Retirement System of the State of Hawai’i

Summary

Summary

AUDITOR’S SUMMARY Two trust accounts did not meet criteria OUR REVIEW of three special funds, four trust funds, and eleven trust accounts of the Department of Budget and Finance (B&F) found two trust accounts did not meet the criteria for trust accounts and should be closed or reclassified. Section 23-12, Hawai‘i Revised Statutes (HRS), requires ...
Read More 24-01, Review of Special Funds, Revolving Funds, Trust Funds, and Trust Accounts of the Department of Budget and Finance

Summary

Summary

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