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 No. 25-05, Analyses of Proposed Special and Revolving Funds 2025

In Report 25-05, Analyses of Proposed Special and Revolving Funds 2025, we reviewed 127 Senate and House bills introduced during the 2025 legislative session proposing 82 distinct special and revolving funds.  None satisfied the criteria set forth in Section 23-11, Hawai‘i Revised Statutes, for proposed special and revolving funds.

Full Report or Summary

Report No. 25-03, Sunset Analysis: Regulation of Midwives

In 2019, the Legislature enacted a new law to regulate the practice of midwifery, expressly finding that the regulation of the profession “is reasonably necessary to protect the health, safety, and welfare of mothers and their newborns.” In Report No. 25-05, Sunset Analysis: Regulation of Midwives, we conclude that the State’s policies established by the Legislature, regarding the regulation of certain professions, require the continued regulation of the practice of midwifery in the form of full licensure.

Full Report or Summary

Report No. 25-04, Review of Special Funds, Revolving Funds, Trust Funds, and Trust Accounts of the Department of the Attorney General

In Report No. 25-04, our review of five special funds, three revolving funds, four trust funds, and five trust accounts of the Department of the Attorney General found that two revolving funds, one trust funds, and two trust accounts did not meet the criteria for revolving funds, trust funds, and trust accounts, respectively, and should be closed or reclassified.

Full Report or Summary