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

State Auditor’s Response to Working Group Report

The State Auditor Working Group, formed by Speaker of the House Scott Saiki to “determine whether the Office of the State Auditor is in compliance with Art. VII, section 10 of the Hawai‘i State Constitution,” issued its report on April 1, 2021.  Although described to be akin to an audit, the Working Group’s review does not remotely resemble one.  The report was completed without ever talking to the Auditor or any other current staff.  It is primarily a collection of opinions based on manipulated data, inaccurate assumptions, and unattributed snippets of critical comments from former employees.  The Working Group’s “findings” and conclusion are flatly wrong.  Their review was never intended to be objective or fair and was simply part of a larger campaign to undermine our work and to exert influence over the Office of the Auditor.  The State Constitution, which established the position, intended the Auditor to be non-partisan and independent, shielding the Auditor from such political interference.  The Office of the Auditor helps to preserve the public trust in government through unbiased, objective, fact-based analysis that is intended to provide transparency, ensure accountability, and improve government.

Auditor’s Response

---

Department of Transportation Financial and Compliance Audit of the O’ahu Metropolitan Planning Organization

June 30, 2021 Financial Statements and Single Audit Report

The auditors from Accuity LLP reported 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. There were no findings that were considered to be material weaknesses in internal control over compliance in accordance with the Uniform Guidance.

Full Report or Summary

---

Financial Audit of the Department of Land and Natural Resources

June 30, 2020 Financial Statements

The auditors from N&K CPAs, Inc. identified four material weaknesses in internal control over financial reporting or other matters that are required to be reported in accordance with Government Auditing Standards.

Full Report or Summary

---