Welcome to the Office of the Auditor

Welcome to the Office of the Auditor for the State of Hawaiʻi. Our mission is to improve government through independent and objective analyses. We provide audit reports to the Legislature and the public about how effectively state agencies are providing services and using public money, thereby keeping government transparent and accountable.

Recent Reports

Report No. 20-09, Review of General Excise and Use Tax Exemptions and Exclusions

This report assesses certain tax exemptions and exclusions from Hawai‘i’s General Excise Tax (GET) and Use Tax. Section 23-71 et seq., Hawai‘i Revised Statutes, requires the Auditor to annually review different tax exemptions, exclusions, and credits on a 10-year recurring cycle, including provisions for the Public Service Company Tax and Insurance Premium Tax. This report is our first review under these statutes.
Full Report or Summary



Department of the Attorney General
June 30, 2019 Financial Statements and Single Audit Reports

The auditors from Egami & Ichikawa CPAs, Inc. identified one significant deficiency in internal control over financial reporting or other matters that is required to be reported in accordance with Government Auditing Standards. There were no findings that were considered to be material weaknesses in internal control over compliance in accordance with the Uniform Guidance.
Full Report or Summary


Department of Health
June 30, 2019 Financial Statements and Single Audit Report

The auditors from KMH LLP identified one material weakness and one significant deficiency in internal control over financial reporting that are required to be reported under Government Auditing Standards.
Full Report or Summary

What is an audit?

Business people brainstorming

Audit Expectations

Other Reports & Publications

Glasses on a pile of books