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

Office of the Auditor’s Response to Final Report of the House Investigative Committee to Investigate Compliance with Audit Nos. 19-12 and 21-01

May 4, 2022 Written Response

The House Investigative Committee was created by House Resolution No. 164, passed the very last day of the 2021 legislative session, and was authorized by it to investigate two specific state agencies’ compliance with two specific audits, Audit Nos. 19-12 and 21-01.  Because the committee conspicuously failed in its statutory duty to conduct its proceedings “in a fair and impartial manner,” we are compelled to document the most significant flaws and misleading aspects of the final report and the proceedings that gave rise to it.  In Office of the Auditor’s Response to Final Report of the House Investigative Committee to Investigate Compliance with Audit Nos. 19-12 and 21-01, we address the many inaccuracies, misleading statements, and unsupported conclusions in the committee’s report.

Full Report


Financial and Compliance Audit of the Department of Human Services

June 30, 2021 Financial Statements and Single Audit Report

The auditors from KMH LLP reported one material weakness in internal control over financial reporting and 15 material weaknesses in internal control over compliance that are required to be reported under Government Auditing Standards and the Uniform Guidance.  The auditors also identified one significant deficiency in internal control over compliance and one finding of known questioned costs when likely questioned costs are greater than $25,000 that was required to be reported in accordance with the Uniform Guidance.

Full Report or Summary


Single Audit of Federal Financial Assistance Programs of the Hawai‘i Public Housing Authority

June 30, 2021 Financial Statements

HPHA received an unmodified opinion on its compliance with major federal programs in accordance with the Uniform Guidance.  The auditors from KMH LLP reported no deficiencies in internal control over financial reporting or other matters that are required to be reported in accordance with Government Auditing Standards.  There were no findings that were considered to be material weaknesses in internal control over compliance that are required to be reported in accordance with the Uniform Guidance.

Full Report or Summary


What is an audit?

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Audit Expectations

Other Reports & Publications

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