Review of Special Funds, Revolving Funds, Trust Funds, and Trust Accounts of the Department of Human Services

Hawaii State Auditor Report No. 15-19,  December, 2015

Fourteen special funds, one revolving fund, three trust funds, and two trust accounts of the Department of Human Services and its administratively attached agency, the Hawaiʻi Public Housing Authority, did not meet criteria.

In addition, the department and HPHA inconsistently adhered to statutory reporting requirements for non-general funds and administratively created funds and accounts.

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