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

25-01, Assessment of Proposed Mandatory Health Insurance Coverage For Medically Necessary Biomarker Testing

In Report No. 25-01, we assessed the social and financial impacts of mandating health insurance coverage for medically necessary biomarker testing as proposed by House Bill No. 2223, House Draft 1 (Reg. Session 2024).  We found that Hawai‘i’s Patients’ Bill of Rights and Responsibilities Act, Chapter 432E, HRS, mandates coverage for health interventions that are medically necessary, which include medically necessary biomarker testing.  All insurers that responded to our survey agreed that their policies are already required to include coverage for medically necessary biomarker testing.  We determined that there will be no social or financial impacts caused by the mandate proposed in HB 2223, HD 1.

Full Report or Summary

Financial Audit of the Stadium Authority

June 30, 2024 Financial Statements

The auditors from N&K CPAs, Inc. 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.

Full Report or Summary

Financial and Compliance Audit of the Department of the Attorney General

June 30, 2024 Financial Statements and Single Audit Report

The auditors from KKDLY LLC reported no material weaknesses in internal control over financial reporting that is required to be reported under Government Auditing Standards.  There were no material weaknesses in internal control over compliance that were required to be reported in accordance with the Uniform Guidance.

Full Report or Summary