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

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

An Update on the Department of Education’s Heat Abatement Efforts

Report 25-09

In Report No. 25-09, An Update on the Department of Education’s Heat Abatement Efforts, we extensively reviewed and assessed the legislative and funding history of the department’s 2016 Cool Classrooms Initiative to account for the $100 million it spent air conditioning classrooms in nearly 1,000 of its schools.  We also reviewed the department’s subsequent heat abatement effort, the School Directed AC program.

Full Report or Summary

Financial and Program Audit of the Department of Health’s Deposit Beverage Container Program

Report 25-08

Our 10^th biennial review of the Department of Health’s Deposit Beverage Container Program found that the department had made no progress in addressing findings and recommendations that we have repeated since our initial audit in 2005, including those the Legislature codified in Section 342G-121.5, HRS.  We continue to point out that DOH’s reliance on self-reported information from beverage distributors and redemption centers increases the risk of fraud.

Full Report or Summary