Annual Comprehensive Financial Report and State Single Audit Forms
In accordance with Section 40-4, Hawaii Revised Statutes, departments are required to provide financial information to assist in the preparation of the State of Hawaii’s Annual Comprehensive Financial Report and the Single Audit Report.
The following financial information, if applicable, is requested. Please use the following electronic Excel spreadsheets to submit your financial information.
Annual Comprehensive Financial Report Financial Information:
- Special Distribution Memorandum No. 2025-02 – Financial Information for the State’s FY2025 ACFR
- ACFR FY 2025 Instructions
- ACFR FY 2025 Financial Information-ALL EXC VOUCHERS PAYABLE Templates
- ACFR FY 2025 Financial Information-VOUCHERS PAYABLE Template
- GASB 87 Lease Workbook FY2025
- GASB 96 SBITA Workbook FY2025
- Comptrollers Memorandum No. 2025-17 – Compensated Absences
- GASB Statement No.101 – Compensated Absences
- GASB 101 Compensated Absences Template
All financial information should be submitted in Excel spreadsheet to Bobet-Uriel Obedoza at [email protected].
Single Audit Report Information:
- Special Distribution Memorandum No. 2025-10 – Financial Information for the State’s 2025 Single Audit Report
- FY 2025 SEFA Preparation Instructions Combined with Single Audit Instructions
- FY 2025 Department SEFA Data Sheet Package Template
- FY 2025 Status of Prior Year’s Audit Findings’ Corrective Action Plan Template