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 this supplement to Report No. 20-06, we provide additional information about the special and revolving fund accounts, specifically whether the moneys in the accounts can be transferred to the State’s General Fund or otherwise repurposed.
In Report No. 20-07, the Office of the Auditor reviewed prior audit reports and other information to identify potential revenue sources, along with accounts and sub-accounts associated with special and revolving funds that have excess State moneys.
We review special, revolving, and trust funds every five years, providing important information on state moneys held outside of the State’s General Fund. This report contains two sections. The first identifies special and revolving fund accounts that have been inactive for the past fiscal years. The second lists special and revolving fund accounts whose balances appear to be significantly more than necessary to support the associated programs.