Office of the Auditor | State of Hawai`i

AUDITOR’S SUMMARY Section 342G-107, Hawaii Revised Statutes (HRS), requires the Auditor to conduct a management and financial audit of the Department of Health’s (DOH) Deposit Beverage Container Program (Program) in even-numbered fiscal years, after the initial audit for the fiscal year ended June 30, 2005. We contracted KMH LLP, a certified public accounting firm, to […]

AUDITOR’S SUMMARY Report No. 25-07 IN 2020, as it entered its third decade, the Hawai‘i Tourism Authority (HTA or the Authority) concluded that a continuous drive to increase visitor numbers had taken a toll on Hawai‘i’s natural environment and people. What was needed was a “re-balancing” of priorities, and for that reason, “destination management” would […]

AUDITOR’S SUMMARY Report No. 25-06 Teens under 18 have been required to complete State-certified driver education to qualify for driver’s licenses since January 2001. However, as noted in House Concurrent Resolution No. 125 (2022 Regular Session), many students have been unable to enroll in driver education – particularly students from neighbor islands. According to the […]

AUDITOR’S SUMMARY Single Audit of Federal Financial Assistance Programs of the State of Hawai‘i Financial Statements, Fiscal Year Ended June 30, 2024 THE PRIMARY PURPOSE of the State Single Audit for the fiscal year ended June 30, 2024, was to comply with Title 2, U.S. Code of Federal Regulations, Part 200, Uniform Administrative Requirements, Cost […]

AUDITOR’S SUMMARY Financial Statements, Fiscal Year Ended June 30, 2024 THE PRIMARY PURPOSE of the Hawai‘i Public Housing Authority Single Audit for the fiscal year ended June 30, 2024, was to comply with the Code of Federal Regulations, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Title 2, Part 200 (Uniform Guidance), […]