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Sunday, October 16, 2022
Auditor: DLNR Land Conservation Fund Wastes Money on Non-Land Projects
By Hawaii State Auditor @ 9:25 PM :: 595 Views :: Environment, Ethics, Land Use

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

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Sunday, October 16, 2022
Office of Language Access--15 Years of Doing Nothing
By Hawaii State Auditor @ 9:06 PM :: 598 Views :: Hawaii State Government

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

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Tuesday, September 27, 2022
Auditor: HTA oversight lax, internal controls deficient
By Hawaii State Auditor @ 3:01 AM :: 1076 Views :: Ethics, Tourism

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

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Saturday, September 17, 2022
Auditor: No Need for Regulation of Community Health Workers
By Hawaii State Auditor @ 8:45 PM :: 942 Views :: Hawaii State Government, Life

... 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 ....

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Wednesday, June 8, 2022
Audit: 50 Years of UPW Overtime Games at DPS
By Hawaii State Auditor @ 9:40 PM :: 1023 Views :: Justice Reinvestment, Labor, Law Enforcement

... 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) ....

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Thursday, May 5, 2022
Auditor Witch Hunt Over: House Investigators Don't Bother Writing Final Report
By Hawaii State Auditor @ 5:23 PM :: 1300 Views :: Ethics, Hawaii State Government

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

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Tuesday, April 12, 2022
Audit: DHS Skipping Criminal Background Checks on Foster Parents
By Hawaii State Auditor @ 12:59 AM :: 1499 Views :: Ethics, Family, Law Enforcement

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

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Tuesday, March 22, 2022
Agribusiness Development Corporation--Auditor Finds 'Material Weakness'
By Hawaii State Auditor @ 4:16 AM :: 1139 Views :: Ethics, Agriculture

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

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Saturday, March 19, 2022
OHA Completes only 28% of Audit Recommendations
By Hawaii State Auditor @ 10:00 PM :: 916 Views :: Ethics, OHA

... 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 ....

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Tuesday, March 8, 2022
Special Funds? In 2022 Legislature 100% Fail Analysis
By Hawaii State Auditor @ 10:14 PM :: 1256 Views :: Ethics, Hawaii State Government

... 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 ....

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Sunday, February 20, 2022
Auditor: OHA Created $15M Special Fund, Did not Report to Legislature
By Hawaii State Auditor @ 12:48 AM :: 1392 Views :: Ethics, OHA

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

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Saturday, January 29, 2022
Auditor Rips 'Never-ending fishing expedition'
By Hawaii State Auditor @ 5:12 AM :: 1538 Views :: Ethics

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

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Friday, December 31, 2021
A clear abuse of power: Auditor Rips Legislators 'Nonsense attempt to conjure up malfeasance'
By Hawaii State Auditor @ 2:22 AM :: 1815 Views :: Ethics

... 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 ....

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Sunday, August 15, 2021
Three Years Later: Auditor Reviews OHA Compliance
By Hawaii State Auditor @ 2:33 PM :: 1618 Views :: Ethics, OHA

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

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Tuesday, July 20, 2021
Asset Forfeiture Audit: After 30 years Program Finally Gets Administrative Rules
By Hawaii State Auditor @ 11:20 PM :: 1720 Views :: Ethics, Law Enforcement

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

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Tuesday, April 13, 2021
Auditor: Working Group Report "Slipshod and riddled with errors and omissions"
By Hawaii State Auditor @ 4:06 PM :: 3108 Views :: Ethics, Hawaii State Government, OHA

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

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Thursday, March 4, 2021
100% Fail: Auditor Report on Legislators' Proposed Special Funds and Revolving Funds
By Hawaii State Auditor @ 4:11 AM :: 1555 Views :: Hawaii State Government

... 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 ....

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Tuesday, February 9, 2021
Auditor: Stadium Authority has substantial doubt about its ability to continue as a going concern
By Hawaii State Auditor @ 3:28 AM :: 3524 Views :: Development, Higher Education, Tourism

... 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 ....

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Friday, January 15, 2021
30 Years Without a Plan -- Auditor Rips Agribusiness Development Corp.
By Hawaii State Auditor @ 3:36 AM :: 3807 Views :: Ethics, Agriculture, Hawaii State Government

"...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...."

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Thursday, December 31, 2020
''A virus like any other virus" Auditor Slams DAGS COVID Cleaning
By Hawaii State Auditor @ 4:07 AM :: 2182 Views :: Hawaii State Government, COVID-19

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

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Saturday, October 31, 2020
Auditor Slams "Rush to get COVID Money out the door without proper scrutiny"
By Hawaii State Auditor @ 10:33 PM :: 2712 Views :: Ethics, Hawaii State Government, COVID-19

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

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Friday, October 16, 2020
Auditor Reports on Hawaii COVID Quarantine System
By Hawaii State Auditor @ 6:47 AM :: 2336 Views :: Hawaii State Government, COVID-19

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

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Thursday, October 8, 2020
Kondo, Saiki Debate Continuing OHA LLC Audit
By Hawaii State Auditor @ 2:49 AM :: 2723 Views :: Ethics, OHA

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

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Saturday, August 29, 2020
Auditor: DoE Refuses Cooperation with COVID Report
By Hawaii State Auditor @ 5:29 AM :: 2367 Views :: Education K-12, Ethics, COVID-19

...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....

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Thursday, August 27, 2020
Contract Tracing: DoH Stonewalls State Auditor
By Hawaii State Auditor @ 2:02 AM :: 2162 Views :: Ethics, COVID-19

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

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Monday, June 29, 2020
Tax Like an Egyptian: The wholesale rate, the retail rate, and tax “pyramiding”
By Hawaii State Auditor @ 6:58 PM :: 3120 Views :: Tax Credits, Taxes

...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....

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Sunday, May 24, 2020
Auditor Finds Another $483M
By Hawaii State Auditor @ 1:36 PM :: 2403 Views :: Hawaii State Government, COVID-19

...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....

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Monday, May 11, 2020
DoE and DHS: Auditor Finds Significant Deficiencies
By Hawaii State Auditor @ 4:00 AM :: 2702 Views :: Education K-12, Ethics, Hawaii State Government

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

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Saturday, May 9, 2020
Looking for $1.5B? Auditor Provides Handy List of GE Tax Hikes and Special Funds to Raid
By Hawaii State Auditor @ 10:49 PM :: 3189 Views :: Hawaii State Government, Taxes, COVID-19

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

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Tuesday, April 14, 2020
State Administration of Federal Programs: Auditors Find Weaknesses
By Hawaii State Auditor @ 10:35 AM :: 1842 Views :: Hawaii State Government

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

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Saturday, February 22, 2020
100% Fail: Legislators Propose 63 Special Funds, None Meet Criteria
By Hawaii State Auditor @ 3:24 AM :: 3636 Views :: Ethics, Hawaii State Government, Tax Credits, Taxes

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

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Sunday, January 26, 2020
Auditor: CIP Management Gets Even Worse
By Hawaii State Auditor @ 5:48 AM :: 3482 Views :: Ethics, Development, Hawaii State Government

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

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Sunday, January 19, 2020
Auditor: DBEDT Hides $6.5M from Legislature
By Hawaii State Auditor @ 5:53 PM :: 2674 Views :: Ethics, Hawaii State Government

...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....

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Saturday, December 28, 2019
Auditor: Insurers Already Cover Rape Victim Support
By Hawaii State Auditor @ 10:00 AM :: 1938 Views :: Health Care

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

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Friday, November 22, 2019
Auditor: AG Special Funds 'Do not meet Criteria'
By Hawaii State Auditor @ 4:32 PM :: 2848 Views :: Hawaii State Government, Law Enforcement

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

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Friday, November 8, 2019
Are Auditor's Recommendations Implemented?
By Hawaii State Auditor @ 9:02 PM :: 2829 Views :: Ethics, Hawaii State Government

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

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Saturday, September 28, 2019
Auditor: DoTax Continues to Illegally Hand out Film Tax Credits for Out of State Expenses
By Hawaii State Auditor @ 3:53 AM :: 3188 Views :: Ethics, Tax Credits

...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....

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Tuesday, September 24, 2019
Auditor: DoE School Impact Fee Illegal and Indefensible
By Hawaii State Auditor @ 4:50 PM :: 5168 Views :: Education K-12, Ethics, Development, Taxes

...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....

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Thursday, June 27, 2019
Auditor Rips DLNR Leasehold Management
By Hawaii State Auditor @ 9:57 PM :: 5670 Views :: Hawaii County , Ethics, Land Use, Small Business

...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....

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Friday, May 3, 2019
Audit: HART Gives HECO Anything it Wants for Overhead--No Questions Asked
By Hawaii State Auditor @ 9:18 PM :: 5702 Views :: Energy, Ethics, Rail

"...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...."

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Friday, May 3, 2019
DLNR Audit: Four Material Weaknesses
By Hawaii State Auditor @ 3:15 AM :: 3021 Views :: Hawaii State Government

"Improve recordkeeping to prepare accrual basis financial statements"

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Wednesday, April 24, 2019
DHS Audit: Significant Weaknesses and Deficiencies
By Hawaii State Auditor @ 4:10 AM :: 4269 Views :: Hawaii State Government, Health Care

...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....

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Sunday, April 21, 2019
Financial and Compliance Audit of the Department of Education
By Hawaii State Auditor @ 4:53 PM :: 3340 Views :: Education K-12

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

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Tuesday, April 16, 2019
Auditor: AG's Child Support Fund Still Running Deficit
By Hawaii State Auditor @ 9:07 PM :: 5060 Views :: Hawaii State Government, Law Enforcement

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

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Wednesday, April 10, 2019
Health Department Audit: Material Weaknesses and Significant Deficiencies
By Hawaii State Auditor @ 2:40 AM :: 4663 Views :: Ethics, Hawaii State Government, Health Care

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

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Sunday, March 31, 2019
Auditor: Many Deficiencies in State Federal Funding Compliance
By Hawaii State Auditor @ 9:04 PM :: 3736 Views :: Ethics, Hawaii State Government

...four material weaknesses and ten significant deficiencies in internal control over compliance with major federal programs....

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Thursday, March 28, 2019
Auditor Rips Rail Oversight: DAGS 'Busy Work Gives False Sense of Assurance'
By Hawaii State Auditor @ 6:35 PM :: 5770 Views :: Ethics, Rail

...We found that DAGS fundamentally misunderstands its responsibilities under Act 1, performing unnecessary busy work that not only wastes time and money but also increases the risk of improper payment....

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Wednesday, March 27, 2019
Auditor: Transportation Division Books a Mess
By Hawaii State Auditor @ 8:44 PM :: 3561 Views :: Hawaii State Government, Hawaii Statistics

...Auditors reviewed 25 HDOT projects in progress where little or no activity had occurred in the prior two fiscal years and found that all but five were categorized inappropriately. Twenty of the selected projects “were deemed to either have been placed in service or were canceled....”

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Tuesday, March 12, 2019
Auditor: Every Special Fund Proposed by Legislators Fails to Meet Criteria
By Hawaii State Auditor @ 8:03 PM :: 3526 Views :: Ethics, Hawaii State Government

...We reviewed 98 House and Senate bills proposing 80 special and revolving funds during the 2019 legislative session of which none met criteria....

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Tuesday, March 5, 2019
Tokuda-Connected Recycler Busted for Fraud
By Hawaii State Auditor @ 10:55 PM :: 6481 Views :: Environment, Small Business, Tax Credits

...During FY 2018, the total deposit amounts reimbursed to Reynolds Recycling was approximately $7.96 million....

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