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

 24-06, Review of General Excise and Use Tax Provisions Pursuant to Section 23-76, Hawai’i Revised Statutes

 Report No. 24-06

Report No. 24-06, Review of General Excise and Use Tax Provisions Pursuant to Section 23-76, Hawai‘i Revised Statutes, assesses certain General Excise Tax (GET) exemptions that a taxpayer may claim to reduce tax liability.  Among the GET exemptions assessed are those for employee benefit plans, food stamps and vouchers under the Special Supplemental Nutrition Program for Women, Infants, and Children, and prescriptions and prosthetics.

Full Report or Summary

24-07, Review of Income Tax Provisions Pursuant to Section 23-95, Hawai’i Revised Statutes

Report No. 24-07

Report No. 24-07, Review of Income Tax Provisions Pursuant to Section 23-95, Hawai‘i Revised Statutes, assesses a variety of income tax incentives allowed under Hawai‘i law.  Among the tax incentives assessed are the deduction for property losses due to a natural disaster, the deduction for the maintenance of an exceptional tree, and the credit for low-income housing.

Full Report or Summary

2023 Annual Report
Office of the Auditor

The 2023 Annual Report highlights the Office of the Auditor’s work from July 1, 2022 to December 31, 2023. It includes summaries of a performance audit of the Office of Hawaiian Affairs; a financial and program audit of the Department of Health’s Deposit Beverage Container Program; financial audits of 21 agencies and programs as well as many other reports, reviews, and assessments published by the Office of the Auditor.

Full Report