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

Department of Business, Economic Development & Tourism, Hawai’i Convention Center

June 30, 2024 Special-Purpose Financial Statements

The auditors from Accuity LLP gave an unmodified opinion that the financial statements were presented fairly, in all material respects, in accordance with the management agreement between the Hawaiʻi Tourism Authority and ASM Global.

Full Report or Summary


Financial and Compliance Audit of the Hawai’i Tourism Authority

June 30, 2024 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 two material weaknesses in internal control over compliance that were required to be reported in accordance with the Uniform Guidance.

Full Report or Summary


Department of Transportation, Highways Division

 June 30, 2024 Financial Statements

The Highways Division received an unmodified opinion that the financial statements were presented fairly, in all material respects, in accordance with generally accepted accounting principles.

Full Report or Summary

What is an audit?

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Audit Expectations

Other Reports & Publications

Glasses on a pile of books