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


24-09, Report on the Implementation of State Auditor’s Recommendations 2019 – 2022

Report No. 24-09

This report presents the status of agencies’ implementation of recommendations made by our office. Status was determined both through an independent, “active review” by our office and through formal requests to the agencies for a report of implementation status and steps taken toward implementation. This report covers recommendations made in reports issued from 2019-2022.

Full Report 


24-08, Review of Special Funds, Revolving Funds, Trust Funds, and Trust Accounts of the Department of Land and Natural Resources

Report No. No 24-08

In Report No. 24-08, our review of nineteen special funds, two revolving funds, nine trust funds, and seven trust accounts of the Department of Land and Natural Resources found that four special funds, two trust funds, and two trust accounts did not meet the criteria for special funds, trust funds, and trust accounts, respectively, and should be closed or reclassified.

Full Report or Summary


 24-06, Review of General Excise and Use Tax Provisions Pursuant to Section 23-76, Hawai’i Revised Statutes

 Report No. 24-06

Report No. 24-06, Review of General Excise and Use Tax Provisions Pursuant to Section 23-76, Hawai‘i Revised Statutes, assesses certain General Excise Tax (GET) exemptions that a taxpayer may claim to reduce tax liability.  Among the GET exemptions assessed are those for employee benefit plans, food stamps and vouchers under the Special Supplemental Nutrition Program for Women, Infants, and Children, and prescriptions and prosthetics.

Full Report or Summary

 

What is an audit?

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Audit Expectations

Other Reports & Publications

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