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

Study of Proposed Mandatory Health Insurance for Continuous Glucose Monitors for Individuals Diagnosed with Diabetes
Report No. 26-06

In Study of Proposed Mandatory Health Insurance for Continuous Glucose Monitors for Individuals Diagnosed with Diabetes, Report No. 26-06, we found that Hawai‘i law already provides outpatient diabetes self-management training, education, equipment, and supplies when determined to be medically necessary and prescribed by a health care professional.  As such, we conclude that House Bill No. 820 would not alter existing insurance coverage requirements under Hawai‘i law.

Full Report or Summary

Audit of the Department of Land and Natural Resources’ Division of Boating and Ocean Recreation
Report No, 26-05

Our audit of the Department of Land and Natural Resources’ Division of Boating and Ocean Recreation (DOBOR) found the division does little to recover expenses it incurs removing and salvaging grounded vessels – costs vessel owners are legally responsible for. Although DOBOR sought an insurance requirement from the Legislature in 2019 to ensure vessel owners could cover grounding costs, the division does not track repayments or its net grounding expenses and cannot say whether the insurance mandated under Section 200-13.5, Hawai‘i Revised Statutes, has been effective.

Full Report or Summary

Review of Special Funds, Revolving Funds, Trust Funds, and Trust Accounts of the Department of Hawaiian Home Lands
Report No. 26-04

In Report No. 26-04, our review of two special funds, two revolving funds, six trust funds, and one trust account of the Department of Hawaiian Home Lands found three trust funds and one trust account did not meet the criteria for trust funds and trust accounts, respectively, and should be reclassified.

Full Report or Summary