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.
In Report No. 21-10, Follow-Up on Recommendations from Report No. 18-08, Audit of the Office of Hawaiian Affairs’ Competitive Grants and Report on the Implementation of 2013 Audit Recommendations, we found that of Report No. 18-08’s 11 recommendations the office implemented 10 and partially implemented 1. Our follow-up efforts were limited to reviewing and reporting the implementation status of our recommendations. We did not explore issues that did not relate to those recommendations.
We found that the department implemented two of the recommendations; two recommendations were partially implemented; and three were not implemented and remain open. Recommendations that remained not implemented were directed at ensuring petitions for administrative forfeiture are processed timely and consistently, among other things.
June 30, 2020 Financial Statements and Single Audit Report
The auditors from KMH LLP identified one material weakness and one significant deficiency in internal control over financial reporting that are required to be reported under Government Auditing Standards. They also identified three material weaknesses in internal control over compliance that are required to be reported in accordance with the Uniform Guidance.