In a report released Friday, the auditor said she reviewed 27 revolving funds, 59 trust funds and 35 trust accounts as required by law.

She presented no conclusions about the effectiveness of the accounts, their management or whether they should be continued.

However, she says her office found that 17 of the 121 funds did not meet applicable criteria and/or may not be properly classified.

The judiciary and the departments of Commerce and Consumer Affairs, Hawaiian Home Lands, Health, and Human Services generally agreed with the findings but offered clarification on a few points.

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Online: http://www.state.hi.us/auditor/