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

State of Hawai‘i Comprehensive Annual Financial Report

June 30, 2019

The State received an unmodified opinion that the financial statements were presented fairly, in all material respects, in accordance with accounting principles generally accepted in the United States of America.
Summary or Full PDF Report


Report No. 20-04, Overview of Proposed Special and Revolving Fund Analyses

We reviewed 99 House and Senate bills proposing 63 special and revolving funds during the 2020 legislative session of which none met criteria.
Summary or Full PDF Report


Report No. 20-03, Review of Special Funds, Revolving Funds, Trust Funds, and Trust Accounts of the University of Hawai‘i

We reviewed 70 funds and accounts administered by the University of Hawaiʻi. We found 3 special funds and 3 revolving funds did not meet criteria. We also noted that UH did not file statutorily required reports for non-general funds and for administratively created funds.
Summary or Full PDF Report

What is an audit?

Business people brainstorming

Audit Expectations

Other Reports & Publications

Glasses on a pile of books