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

 Financial Audit of the Employees’ Retirement System of the State of Hawai’i

 June 30, 2023 Financial Statements

The auditors from KKDLY LLC found 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

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