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

Department of Business, Economic Development & Tourism, Hawai’i Convention Center
December 31, 2019 Financial Statements

The auditors from Accuity LLP gave an unmodified opinion that the financial statements were presented fairly, in all material respects, in accordance with the management agreement between the Hawaiʻi Tourism Authority and AEG.
Full Report or Summary


Report No. 20-11, Report on the Hawai‘i State Department of Education’s Policies and Procedures for Handling Positive COVID-19 Test Results in Staff, Teachers, and Students

In this report, we specifically discuss the Hawai‘i State Department of Education’s (DOE) policies and procedures regarding department employees and students who are confirmed positive for COVID-19. We asked DOE for its current policies and procedures and to meet with department personnel who are responsible for developing and implementing those policies and procedures. However, DOE initially ignored and then declined multiple requests for information and meetings. Despite DOE’s lack of cooperation, we were able to find certain information on DOE’s website about the handling of positive COVID-19 cases on school campuses.
Full Report or Summary


Report No. 20-10, Report on the Department of Health’s Contact Tracing Efforts

We intended to report on the Department of Health’s COVID-19 contact tracing process; however, the department did not respond to our requests for information. As a result, our report relied on Centers for Disease Control and Prevention’s interim guidance on COVID-19 contact tracing plans. We also include observations of the department’s contact tracing efforts where appropriate and to the extent that we were able to obtain the information.
Full Report

What is an audit?

Business people brainstorming

Audit Expectations

Other Reports & Publications

Glasses on a pile of books