Office of the Auditor | State of Hawai`i

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 on the Implementation of State Auditor’s Recommendations 2021 – 2023

Report 25-11

Report No. 25-11 is a follow-up review of implementation by state departments and agencies of audit recommendations contained in audits issued in calendar years 2021–2023.  From 2021 to 2023, we made 88 audit recommendations.  As detailed in the report, 74 of those recommendations have been reported by the agency to be partially or fully implemented.

Full Report

Review of Special Funds, Revolving Funds, Trust Funds, and Trust Accounts of the Department of Business, Economic Development and Tourism

Report 25-10

In Report No. 25-10, our review of 17 special funds, 15 revolving funds, 8 trust funds, and 12 trust accounts of the Department of Business, Economic Development and Tourism found three special funds, five revolving funds, one trust fund, and four trust accounts did not meet the criteria for special funds, revolving funds, trust funds, and trust accounts, respectively, and should be closed or reclassified.

Full Report or Summary

2024 Annual Report
Office of the Auditor

This annual report summarizes our work from July 1, 2023 through December 31, 2024, including 2 performance audits, 21 financial audits, non-general fund reviews for 3 departments, 2 reports on specific tax provisions, 3 studies of proposed mandatory health insurance coverage, 1 follow-up report on a 2018 audit, and 1 report on the status of recommendations made in audits issued from 2019 to 2022.

Full Report