Entries for 'Hawaii State Auditor'

... The State Auditor studied 30 foster homes picked at random.  Here is one of the 30 ....

"...staff’s intentional attempts to inflate their pay...."

... in 2022, with Reynolds Recyling employee Jill Tokuda heading for Congress, the Legislature passed Act 12 which requires DOH to develop a risk-based process to address criminal fraud that the State Auditor has reported for 20 years ....

... “Rules were meant to be broken,” the trustee said. “We do that all the time.” ….

... these acquisitions were ad hoc, featuring strategies and criteria created to facilitate the acquisition ....

... DOFAW obtained funding from the Land Conservation Fund for its own projects outside of the Legacy Land Conservation Program ....

... We found that OLA has done little of consequence ....

... HTA had disregarded its own procurement policies and procedures, awarding sole source contracts based on questionable justifications, paying contractors without executed contracts ....

... The Hawai‘i Regulatory Licensing Reform Act requires that professions should be regulated only when reasonably necessary to protect the health, safety, or welfare of consumers of their services ....

... Nearly 30 years ago, in our 1992 report, we had raised concerns about the quality of the data used by the department (and nothing has changed since) ....

... the draft report upon which our comments were based was missing findings, had numerous placeholders, and was missing complete sections altogether ....

... auditors found 20% of case files where the state, FBI, and/or child abuse and neglect clearances were missing ....

... resulting in misstatements in eight different ADC accounts and a three-year delay in financial reporting ....

... OHA has implemented 11 and partially implemented 13 of the 39 recommendations made in our report. An additional nine recommendations were not implemented and we determined six to be not applicable ....

... We reviewed 104 Senate and House bills introduced during the 2022 legislative session proposing 63 special and revolving funds.  None satisfied the criteria set forth in section 23-11, HRS ....

... Native Hawaiian Revolving Loan Fund Revolving Fund $15,448,000 ....

... Efforts to rein in the watchdog continue ....

... Whether the committee ultimately steps back from its excursion beyond the bounds of its legally authorized investigation remains to be seen; that will depend on the committee’s final report ....

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

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

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

... 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 ....

... 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 ....

"...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...."

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

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

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

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

...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....

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

...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....

...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....

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

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

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

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

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

...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....

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

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

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

...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....

...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....

...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....

"...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...."

"Improve recordkeeping to prepare accrual basis financial statements"

...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....

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

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

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