Review of Special Funds, Revolving Funds, Trust Funds, and Trust Accounts of the Office of Hawaiian Affairs

A Report to the Governor and the Legislature of the State of Hawai‘i

Hawaii State Auditor, Report No. 22-02, February 2022 (excerpts)

The Office of Hawaiian Affairs Did Not Report a Non-General Fund as Required by Law (pg17)

During our review of the Office of Hawaiian Affairs non-general funds, we noted noncompliance with statutory requirements required by section 37-52.5, HRS….

Section 37-52.5, HRS, requires the Judiciary and any department that administratively establishes a new fund or account to submit a report to the Legislature. The report must be filed within 30 working days of a fund or account’s creation and should include a justification for the fund or account and identification of its sources of revenue. In addition, prior to the start of each legislative session, the law also requires each department to submit to the Legislature a listing of all administratively established funds or accounts along with a statement of their revenues, expenditures, encumbrances, and ending balances for each fund or account. This report is separate and distinct from the non-general fund report required under section 37-47, HRS.

…OHA had non-general funds (Native Hawaiian Revolving Loan Fund Revolving Fund $15,448,000) that were administratively created with balances totaling approximately $15.45 million that was not reported to the Legislature as required by section 37-52.5, HRS….

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