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

from Hawai’i State Auditor, March, 2019

The auditors from Accuity LLP identified

• three significant deficiencies in internal control over financial reporting or other matters and
• four material weaknesses and ten significant deficiencies in internal control over compliance with major federal programs

that are required to be reported in accordance with Government Auditing Standards and the Uniform Guidance, respectively.

Summary  --  Full Report

BACKGROUND:

• Feb 2019: Honolulu Ranks 72nd for Fiscal Health
• Dec 2018: CAFR: State Pension Debt Grows faster Than Tax Revenues
• Nov 2018: Hawaii Ranks 15th for Financial Transparency
• July 2015: Truth in Accounting: Hawaii Hiding 71 Percent of Retirement Debt
• 2015: Financial State of the State
• 2015: HAWAII GETS D+ GRADE IN 2015 STATE INTEGRITY INVESTIGATION
• Related: 2015 Audit Summary
• 2003: CAFR Hawaii
• DAGS: CAFR Page