Review of Special Funds, Revolving Funds, Trust Funds, and Trust Accounts of the Department of Agriculture

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

Hawaii State Auditor Report No. 18-15 October 2018 (excerpts)

This review encompasses the special funds, revolving funds, trust funds, and trust accounts administered by the State of Hawai‘i Department of Agriculture (DOA). Section 23-12, Hawai‘i Revised Statutes (HRS), requires the Auditor to review each State department’s special, revolving, and trust funds every five years. …

In this report, we reviewed 50 funds and accounts administered by DOA and reported on 31 of them – specifically, 14 special funds, 7 revolving funds, 3 trust funds, and 7 trust accounts….

Chapter 3 The Department of Agriculture Did Not Report Non-General Funds As Required by Law

…During our review of DOA’s non-general funds, we noted noncompliance with statutory requirements to report financial activity and balances, as required by Section 37-47, HRS, as well as fund information for administratively established funds and accounts under Section 37-52.5, HRS.

As shown in Exhibit 3.1, DOA had non-general funds with balances totaling more than $1 million and administratively created non-general funds with balances totaling more than $1.4 million that were not reported to the 2018 Legislature as required by Sections 37-47 and 37-52.5, HRS, respectively….

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