The ConAm Returns

Two years ago, we as voters were inundated with impassioned arguments on both sides of a proposed constitutional amendment (“ConAm” for short). The amendment would have given the State the power to impose a surcharge on real property tax, ostensibly … Read More

More Special Funds?!

After going through the hundreds of bills introduced in the 2020 Legislature, a few themes appear to be emerging. One of them is that there are a plethora of requests for “special funds.”  Special funds are pots of money that … Read More

OHA Trustee Lee

On January 8, OHA Trustee Brandon Kalei’ana Lee wrote an op-ed in the Star-Advertiser entitled “OHA has right to attorney-client privilege.”  In that article, Lee was reacting to State Auditor Les Kondo’s insistence that the OHA trustees turn over unredacted … Read More

Don’t Let Them Double Up!

Following a major U.S. Supreme Court decision in 2018 (South Dakota v. Wayfair), many States, including ours, enacted “economic nexus” legislation, which means that we consider any business that transacts $100,000 or more in Hawaii sales or 200 or more … Read More

Red Flags at OHA

A recent, eagerly awaited independent financial review of the Office of Hawaiian Affairs (OHA) has been in the news lately.  The review, conducted by the California-based accounting firm CliftonLarsenAllen (“CLA”), made several observations and recommendations, including the flagging of 32 … Read More

Ninety-One Hours in a Work Week?!

Recently, the website, a financial literacy website with interesting visualizations about various financial topics, came out with a comparison called, “This is How Long You Need to Work to Live Comfortably in Every State.” Those folks tried to calculate, … Read More

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