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

Review of General Excise and Use Tax Provisions Pursuant to Section 23-77, Hawai’i Revised Statutes
Report No. 26-03

Report No 26-03 reviews seven tax provisions under Hawai‘i’s General Excise Tax (GET) and Use Tax laws. Section 23-71 et seq., Hawai‘i Revised Statutes (HRS), requires the Auditor to review GET and Use Tax provisions annually, on a 10-year recurring cycle.  We determined that five GET exemptions and one Use Tax exemption were achieving their purposes and should be retained. We also determined that one GET exemption was not meeting its purpose and should be repealed.

Full Report or Summary

Review of Income Tax Provisions Pursuant to Section 23-96, Hawai’i Revised Statutes
Report No, 26-02

Report No. 26-02 assesses several income tax incentives:

• Credit to promote the purchase of child passenger restraint systems (Section 235-15, HRS);
• Credit for employment-related expenses for household and dependent care services (Section 235-55.6, HRS);
• Credit for a low-income household renter (Section 235-55.7, HRS); and
• Credit for food and excise tax (Section 235-55.85, HRS).

Full Report or Summary

Department of Business, Economic Development and Tourism, Hawaii Housing Finance and Development corporation
June 30 2025, Financial Statements and Single Audit Report

The auditors from Accuity LLP reported no deficiencies in internal control over financial reporting that were considered to be material weaknesses and no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.  There were no findings that were considered to be material weaknesses in internal control over compliance in accordance with the Uniform Guidance for federal funds.

Full Report