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 Transportation, Highways Division
June 30, 2019 Financial Statements

The auditors from KKDLY LLC identified one material weakness in internal controls over financial reporting that is required to be reported under Government Auditing Standards. There were no findings that are considered material weaknesses in internal control over compliance in accordance with the Uniform Guidance. However, the auditors identified one deficiency in internal control over compliance that is considered a significant deficiency.
Full Report or Summary



Department of Transportation, Highways Division
June 30, 2019 Single Audit Reports

The auditors from KKDLY LLC identified one material weakness in internal controls over financial reporting that is required to be reported under Government Auditing Standards. There were no findings that are considered material weaknesses in internal control over compliance in accordance with the Uniform Guidance. However, the auditors identified one deficiency in internal control over compliance that is considered a significant deficiency.
Full Report


Report No. 20-09, Review of General Excise and Use Tax Exemptions and Exclusions

This report assesses certain tax exemptions and exclusions from Hawai‘i’s General Excise Tax (GET) and Use Tax. Section 23-71 et seq., Hawai‘i Revised Statutes, requires the Auditor to annually review different tax exemptions, exclusions, and credits on a 10-year recurring cycle, including provisions for the Public Service Company Tax and Insurance Premium Tax. This report is our first review under these statutes.
Full Report or Summary

What is an audit?

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Audit Expectations

Other Reports & Publications

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