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 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

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