Tuesday, December 7, 2021
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Sunday, August 15, 2021
Three Years Later: Auditor Reviews OHA Compliance
By Hawaii State Auditor @ 2:33 PM :: 1023 Views :: Ethics, OHA

"We found the Office of Hawaiian Affairs has implemented 10 and partially implemented 1 of the 11 recommendations made in our report...."

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Tuesday, July 20, 2021
Asset Forfeiture Audit: After 30 years Program Finally Gets Administrative Rules
By Hawaii State Auditor @ 11:20 PM :: 1156 Views :: Ethics, Law Enforcement

... the program was unable to accurately account for forfeited property ....

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Tuesday, April 13, 2021
Auditor: Working Group Report "Slipshod and riddled with errors and omissions"
By Hawaii State Auditor @ 4:06 PM :: 2150 Views :: Ethics, Hawaii State Government, OHA

... Scathing ‘audit’ of Hawaii state auditor Les Kondo is met with scathing rebuttal ....

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Thursday, March 4, 2021
100% Fail: Auditor Report on Legislators' Proposed Special Funds and Revolving Funds
By Hawaii State Auditor @ 4:11 AM :: 1129 Views :: Hawaii State Government

... We reviewed 75 House and Senate bills proposing 51 special and revolving funds during the 2021 legislative session. None satisfied the criteria set forth in Section 23-11, HRS, for proposed special and revolving funds ....

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Tuesday, February 9, 2021
Auditor: Stadium Authority has substantial doubt about its ability to continue as a going concern
By Hawaii State Auditor @ 3:28 AM :: 2779 Views :: Development, Higher Education, Tourism

... the Authority reported total revenues of $6.9 million and total expenses of $13.5 million, resulting in a net loss of $6.6 million ....

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Friday, January 15, 2021
30 Years Without a Plan -- Auditor Rips Agribusiness Development Corp.
By Hawaii State Auditor @ 3:36 AM :: 2851 Views :: Ethics, Agriculture, Hawaii State Government

"...ADC has done little – if anything – to facilitate the development of agricultural enterprises...the State can no longer wait for ADC to figure out what it is, what it is supposed to do, and how it is supposed to do it...."

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Thursday, December 31, 2020
''A virus like any other virus" Auditor Slams DAGS COVID Cleaning
By Hawaii State Auditor @ 4:07 AM :: 1609 Views :: Hawaii State Government, COVID-19

"... A 25-year lack of progress is unacceptable .... "

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Saturday, October 31, 2020
Auditor Slams "Rush to get COVID Money out the door without proper scrutiny"
By Hawaii State Auditor @ 10:33 PM :: 2060 Views :: Ethics, Hawaii State Government, COVID-19

... last-minute “spend-for-the-sake-of-spending” mentality ....

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Friday, October 16, 2020
Auditor Reports on Hawaii COVID Quarantine System
By Hawaii State Auditor @ 6:47 AM :: 1692 Views :: Hawaii State Government, COVID-19

... Limited Scope Review of the State of Hawai‘i’s Mandatory Travel Self-Quarantine Program ....

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Thursday, October 8, 2020
Kondo, Saiki Debate Continuing OHA LLC Audit
By Hawaii State Auditor @ 2:49 AM :: 2106 Views :: Ethics, OHA

"...We will consider options under the Government Auditing Standards, including terminating the audit, and will inform you of any decisions affecting the audit...."

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Saturday, August 29, 2020
Auditor: DoE Refuses Cooperation with COVID Report
By Hawaii State Auditor @ 5:29 AM :: 1743 Views :: Education K-12, Ethics, COVID-19

...As many of our questions echo those being asked by the public and public officials, it is unreasonable for DOE to refuse our requests about their safety and health guidelines....

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Thursday, August 27, 2020
Contract Tracing: DoH Stonewalls State Auditor
By Hawaii State Auditor @ 2:02 AM :: 1691 Views :: Ethics, COVID-19

...it is precisely during times of crisis when the public needs and deserves clear, concise, and transparent communication from its government....

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Monday, June 29, 2020
Tax Like an Egyptian: The wholesale rate, the retail rate, and tax “pyramiding”
By Hawaii State Auditor @ 6:58 PM :: 2239 Views :: Tax Credits, Taxes

...we struggled to determine the purposes of the provisions reviewed, and in some cases, were unable to even infer the purposes. Additionally, we had no objective means to assess whether provisions were achieving their purposes....

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Sunday, May 24, 2020
Auditor Finds Another $483M
By Hawaii State Auditor @ 1:36 PM :: 1870 Views :: Hawaii State Government, COVID-19

...More than $483 million in excess moneys may be available to be transferred from 57 special and revolving fund accounts to the General Fund without adversely affecting programs....

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Monday, May 11, 2020
DoE and DHS: Auditor Finds Significant Deficiencies
By Hawaii State Auditor @ 4:00 AM :: 1958 Views :: Education K-12, Ethics, Hawaii State Government

...significant deficiencies in internal control over financial reporting....

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Saturday, May 9, 2020
Looking for $1.5B? Auditor Provides Handy List of GE Tax Hikes and Special Funds to Raid
By Hawaii State Auditor @ 10:49 PM :: 2514 Views :: Hawaii State Government, Taxes, COVID-19

... stopgap measures which could help prevent public employees from feeling the slightest suffering...for now....

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Tuesday, April 14, 2020
State Administration of Federal Programs: Auditors Find Weaknesses
By Hawaii State Auditor @ 10:35 AM :: 1410 Views :: Hawaii State Government

...Single Audit of Federal Financial Assistance Programs of the State of Hawai‘i....

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Saturday, February 22, 2020
100% Fail: Legislators Propose 63 Special Funds, None Meet Criteria
By Hawaii State Auditor @ 3:24 AM :: 2755 Views :: Ethics, Hawaii State Government, Tax Credits, Taxes

...We reviewed 99 House and Senate bills proposing 63 special and revolving funds during the 2020 legislative session. None satisfied the criteria....

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Sunday, January 26, 2020
Auditor: CIP Management Gets Even Worse
By Hawaii State Auditor @ 5:48 AM :: 2567 Views :: Ethics, Development, Hawaii State Government

...The State’s Capital Improvement Program (CIP) Budget for FY2019 was $2.02 billion....

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Sunday, January 19, 2020
Auditor: DBEDT Hides $6.5M from Legislature
By Hawaii State Auditor @ 5:53 PM :: 2109 Views :: Ethics, Hawaii State Government

...DBEDT had non-general funds with balances totaling $5.75 million and administratively created non-general funds with balances totaling more than $750,000 that were not reported to the 2019 Legislature as required by HRS....

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Saturday, December 28, 2019
Auditor: Insurers Already Cover Rape Victim Support
By Hawaii State Auditor @ 10:00 AM :: 1531 Views :: Health Care

...Study of Proposed Mandatory Health Insurance for Clinical Victim Support Services for Victims of Sexual Violence and Abuse....

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Friday, November 22, 2019
Auditor: AG Special Funds 'Do not meet Criteria'
By Hawaii State Auditor @ 4:32 PM :: 2287 Views :: Hawaii State Government, Law Enforcement

...We also noted that AG did not file statutorily required reports for non-general funds and for administratively created funds....   

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Friday, November 8, 2019
Are Auditor's Recommendations Implemented?
By Hawaii State Auditor @ 9:02 PM :: 2228 Views :: Ethics, Hawaii State Government

...This report covers recommendations made in reports issued from 2014-2017....

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Saturday, September 28, 2019
Auditor: DoTax Continues to Illegally Hand out Film Tax Credits for Out of State Expenses
By Hawaii State Auditor @ 3:53 AM :: 2592 Views :: Ethics, Tax Credits

...DoTAX continues to construe the film tax credit statute to include out-of-state expenditures as “qualified production costs,” which is inconsistent with the plain language of the statute and the Legislature’s intent....

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Tuesday, September 24, 2019
Auditor: DoE School Impact Fee Illegal and Indefensible
By Hawaii State Auditor @ 4:50 PM :: 4286 Views :: Education K-12, Ethics, Development, Taxes

...The DOE’s inconsistent and problematic implementation of the school impact fee law calls into question the relevance and appropriateness of the fees that have been collected to date....

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Thursday, June 27, 2019
Auditor Rips DLNR Leasehold Management
By Hawaii State Auditor @ 9:57 PM :: 4745 Views :: Hawaii County , Ethics, Land Use, Small Business

...The absence of long-range planning has left the Land Division staff without the expertise, resources, and options to actively and effectively manage its land portfolio....

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Friday, May 3, 2019
Audit: HART Gives HECO Anything it Wants for Overhead--No Questions Asked
By Hawaii State Auditor @ 9:18 PM :: 4918 Views :: Energy, Ethics, Rail

"...HART does not require Hawaiian Electric Company, Inc., (HECO) to provide overhead cost supporting documentation. HART reimburses Hawaiian Electric Company, Inc. 100% of their costs incurred...."

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Friday, May 3, 2019
DLNR Audit: Four Material Weaknesses
By Hawaii State Auditor @ 3:15 AM :: 2617 Views :: Hawaii State Government

"Improve recordkeeping to prepare accrual basis financial statements"

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Wednesday, April 24, 2019
DHS Audit: Significant Weaknesses and Deficiencies
By Hawaii State Auditor @ 4:10 AM :: 3711 Views :: Hawaii State Government, Health Care

...auditors from KMH LLP reported one significant deficiency in internal control over financial reporting and 14 material weaknesses and three significant deficiencies in internal control over compliance....

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Sunday, April 21, 2019
Financial and Compliance Audit of the Department of Education
By Hawaii State Auditor @ 4:53 PM :: 2894 Views :: Education K-12

...one significant deficiency in internal control over financial reporting ... two significant deficiencies in internal control over compliance....

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Tuesday, April 16, 2019
Auditor: AG's Child Support Fund Still Running Deficit
By Hawaii State Auditor @ 9:07 PM :: 4447 Views :: Hawaii State Government, Law Enforcement

...CSEA disbursed amounts received without knowing whether the non-custodial parent had sufficient funds at the bank....

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Wednesday, April 10, 2019
Health Department Audit: Material Weaknesses and Significant Deficiencies
By Hawaii State Auditor @ 2:40 AM :: 4048 Views :: Ethics, Hawaii State Government, Health Care

...Financial and Compliance Audit of the Department of Health....

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Sunday, March 31, 2019
Auditor: Many Deficiencies in State Federal Funding Compliance
By Hawaii State Auditor @ 9:04 PM :: 3188 Views :: Ethics, Hawaii State Government

...four material weaknesses and ten significant deficiencies in internal control over compliance with major federal programs....

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Thursday, March 28, 2019
Auditor Rips Rail Oversight: DAGS 'Busy Work Gives False Sense of Assurance'
By Hawaii State Auditor @ 6:35 PM :: 5047 Views :: Ethics, Rail

...We found that DAGS fundamentally misunderstands its responsibilities under Act 1, performing unnecessary busy work that not only wastes time and money but also increases the risk of improper payment....

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Wednesday, March 27, 2019
Auditor: Transportation Division Books a Mess
By Hawaii State Auditor @ 8:44 PM :: 3075 Views :: Hawaii State Government, Hawaii Statistics

...Auditors reviewed 25 HDOT projects in progress where little or no activity had occurred in the prior two fiscal years and found that all but five were categorized inappropriately. Twenty of the selected projects “were deemed to either have been placed in service or were canceled....”

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Tuesday, March 12, 2019
Auditor: Every Special Fund Proposed by Legislators Fails to Meet Criteria
By Hawaii State Auditor @ 8:03 PM :: 3011 Views :: Ethics, Hawaii State Government

...We reviewed 98 House and Senate bills proposing 80 special and revolving funds during the 2019 legislative session of which none met criteria....

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Tuesday, March 5, 2019
Tokuda-Connected Recycler Busted for Fraud
By Hawaii State Auditor @ 10:55 PM :: 5406 Views :: Environment, Small Business, Tax Credits

...During FY 2018, the total deposit amounts reimbursed to Reynolds Recycling was approximately $7.96 million....

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Saturday, February 2, 2019
Auditor: Should Insurers be Required to Cover Mainland Air Ambulance?
By Hawaii State Auditor @ 6:54 PM :: 2096 Views :: Health Care

...The two largest health insurance providers in the State reported a total of 28 members that were recommended for medical transportation to the continental United States for treatment in 2016 and 2017. Insurance coverage was not provided in 11 cases, all of which involved members from a single insurance provider....

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Thursday, January 31, 2019
Medicaid Fraud: DHS Still Not Doing the Real Work
By Hawaii State Auditor @ 3:32 AM :: 4121 Views :: Hawaii State Government, Health Care, Law Enforcement

...The recommendations not implemented are the ones where DHS actually has to go out and catch fraudsters, instead of just talking about it....

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Tuesday, January 29, 2019
Auditor Slams DoT--$112M Illegally Hidden from Legislature
By Hawaii State Auditor @ 1:16 PM :: 4080 Views :: Ethics, Hawaii State Government, OHA

...three revolving funds, and one trust fund with remaining balances which total approximately $120 million as of June 30, 2018, had no financial activity during our (5 year) review period....

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Tuesday, January 15, 2019
Audit: HART Board Hands Control to Contractor with Little Oversight
By Hawaii State Auditor @ 3:21 PM :: 3975 Views :: Ethics, Rail

...In Report 2, we examined the Honolulu Authority for Rapid Transportation’s current management structure, the relationship between HART and its Board of Directors, and HART’s use of third-party consultants to manage the Honolulu Rail Transit Project....

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Thursday, January 10, 2019
Auditor: Internal Docs Show HART Lied to Public About Rail Costs
By Hawaii State Auditor @ 2:24 PM :: 6167 Views :: Ethics, Rail

...We found that, as the Honolulu Rail Transit Project progressed and costs swelled from $5.122 billion in 2012 to $9.188 billion in 2018, HART began reporting information to the public that often contradicted its own internal projections or differed from what it was telling the Federal Transit Administration....

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Tuesday, January 8, 2019
Auditor Follows up on Foundation on Culture and Arts
By Hawaii State Auditor @ 12:18 AM :: 3110 Views :: Ethics, Hawaii State Government

...the Foundation and DAGS have implemented 16 and partially implemented 7 of the 29 recommendations. Six recommendations have not been implemented....

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Saturday, January 5, 2019
Auditor: Conveyance Tax Money Misspent by DLNR
By Hawaii State Auditor @ 8:05 PM :: 5450 Views :: Environment, Ethics, Land Use, Taxes

...In 2005, the Legislature provided the land conservation program with a dedicated funding source – ten percent of conveyance tax collected...here's what happened next....

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Wednesday, December 19, 2018
Auditor: DAGS Funds 'Do not meet Criteria'
By Hawaii State Auditor @ 4:06 PM :: 3016 Views :: Ethics, Hawaii State Government

...2 special funds, 2 trust funds, and 4 trust accounts did not meet criteria. We also noted that DAGS did not file statutorily required reports....

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Thursday, December 13, 2018
Auditor: DLNR Held Back Ceded Lands Payments
By Hawaii State Auditor @ 9:32 PM :: 5708 Views :: Ethics, Hawaii State Government, Land Use, OHA, Small Business

...Over $26 Million of State Portion of Ceded Land Revenues were not Transferred to the State General Fund in a Timely Manner....

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Thursday, November 15, 2018
Auditor Rips Health Department Oversight of Board and Care Homes
By Hawaii State Auditor @ 11:19 PM :: 3521 Views :: Ethics, Health Care

...Why is this such a difficult issue?  Because care home owners 'vote' their patients....

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Sunday, November 11, 2018
Special Funds: Auditor Looks at HART, OHA, PUC and Others
By Hawaii State Auditor @ 1:29 AM :: 3163 Views :: Ethics, Hawaii State Government

...and found one special fund did not meet criteria and should be closed....

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Monday, November 5, 2018
Report on the Implementation of State Auditor’s Recommendations
By Hawaii State Auditor @ 1:31 AM :: 3225 Views :: Ethics, Hawaii State Government

...every year we follow up on recommendations made in our audit reports....

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Friday, October 26, 2018
Auditor: Agriculture Department Hides $2.4M from Legislature
By Hawaii State Auditor @ 1:49 AM :: 3663 Views :: Ethics, Agriculture

...not reported to the 2018 Legislature as required by Sections 37-47 and 37-52.5, HRS....

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