The Hawaii Attorney General’s office and Department of Business, Economic Development and Tourism failed to report millions of dollars from certain accounts, hindering the Legislature’s ability to monitor the money, a state audit has found.

In an 83-page report released Thursday, the state auditor’s office, headed by Jan Yamane, reviewed 74 special funds, revolving funds, trust funds and trust accounts. The audit discovered 19 of those did not meet the criteria under which they were established.

The Attorney General did not file reports for three trust accounts that at the end of fiscal 2014 had a balance of $2.6 million, the audit found, and DBEDT did not submit reports for 10 funds that had an ending balance totaling $5.1 million.

Hawaii State Capitol Building 1.10.14 ©PF Bentley/Civil Beat

The Hawaii State Capitol.

PF Bentley/Civil Beat

“Fund reports are one of the primary means through which legislative money committees track non-general funds,” the audit says.

“The reports are used to monitor fund balances and identify excess moneys for possible transfer to the general fund. According to the Senate Ways and Means Committee, there is no master list of non-general funds; the Legislature must compile this information from each of the separate fund reports. While we have no evidence to suggest the departments’ failure to submit these reports was intentional, we must reiterate the importance of this reporting function.”

The audit recommends repealing some of the funds altogether because they are inactive, aren’t self-sustaining or don’t serve the intended purpose.

Read the full audit below.

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