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

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

From Hawaii State Auditor, Report No. 18-21 December 2018

We reviewed 92 funds and accounts administered by the Department of Accounting and General Services (DAGS) and reported on 33 of them. We found 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 for administratively created funds.

Read … Summary or Full Report