Office of the Auditor | State of Hawai`i

Financial Audits attest to the fairness of the financial statements of agencies. They examine the adequacy of financial records, accounting, and internal controls and determine the legality and propriety of expenditures.

Date	Report Number - Title	Related Links	Department/Agency	Subject	Report Type
03/18/2026	Department of Business, Economic Development and Tourism, Stadium Authority – June 30, 2025 Financial Statements	Summary	Business Economic Development and Tourism (DBEDT)	Stadium Authority	Financial Audit, Most Recent
03/18/2026	Department of Human Services, Hawai’i Public Housing Authority – June 30, 2025 Financial Statements	Summary	Human Services (DHS)	Hawai'i Public Housing Authority	Financial Audit
03/18/2026	Department of Business, Economic Development & Tourism, Hawai’i Community Development Authority – June 30, 2025 Financial Statements	Summary	Business Economic Development and Tourism (DBEDT)	Hawai'i Community Development Authority (HCDA)	Financial Audit
03/18/2026	Department of Budget and Finance, Employees’ Retirement System – June 30, 2024 Financial Statements	Summary	Budget and Finance (B&F)	Employees' Retirement System	Financial Audit
03/18/2026	Department of Transportation, Harbors Division – June 30, 2025 Financial Statements	Summary	Transportation (DOT)	Harbors Division	Financial Audit
03/18/2026	Department of Transportation, Administration Division – June 30, 2025 Financial Statements and Single Audit Report	Summary	Transportation (DOT)	Administration Division	Financial Audit
03/18/2026	Department of the Attorney General – June 30, 2025 Financial Statements and Single Audit Report	Summary	Attorney General (AG)	Attorney General (AG)	Financial Audit
01/26/2026	Department of Business, Economic Development & Tourism, Hawai’i Housing Finance and Development Corporation – June 30, 2025 Financial Statements and Single Audit Report	summary	Business Economic Development & Tourism (DBEDT)	Hawai'i Housing Finance and Development Corporation	Financial Audit
01/26/2026	Department of Budget and Finance, Hawaiʻi Employer-Union Health Benefits Trust Fund – June 30, 2025 Financial Statements	summary	Budget and Finance (B&F)	Hawai'i Employer-Union Health Benefits Trust Fund	Financial Audit
01/26/2026	Department of Transportation, Airports Division – June 30, 2025 Financial Statements	summary	Transportation (DOT)	Airports Division	Financial Audit
01/26/2026	Department of Health, Water Pollution Control Revolving Fund – June 30, 2025 Financial Statements	Summary	Health (DOH)	Water Pollution Control Revolving Fund	Financial Audit
01/26/2026	Department of Health, Drinking Water Treatment Revolving Loan Fund – June 30, 2025 Financial Statements	Summary	Health (DOH)	Drinking Water Treatment Revolving Fund	Financial Audit
05/09/2025	25-08, Financial and Program Audit of the Department of Health’s Deposit Beverage Container Program, June 30, 2024	Summary	Health (DOH)	Deposit Beverage Container Program	Financial Audit, Performance Audit
04/07/2025	State of Hawai’i Single Audit Report – June 30, 2024	Summary	State of Hawai'i	State of Hawai'i	Financial Audit
04/04/2025	Department of Human Services, Hawai’i Public Housing Authority – June 30, 2024 Single Audit Report	Summary	Human Services (DHS)	Hawai'i Public Housing Authority	Financial Audit
04/03/2025	Department of Health, State of Hawaii – June 30, 2024 Financial Statements and Single Audit Report	Summary	Health (DOH)	Health (DOH)	Financial Audit
04/03/2025	Department of Education – June 30, 2024 Financial Statements and Single Audit Report	Summary	Education (DOE)	Education (DOE)	Financial Audit
04/02/2025	Department of Human Services – June 30, 2024 Financial Statements and Single Audit Report	Summary	Human Services (DHS)	Human Services (DHS)	Financial Audit
04/02/2025	Department of Hawaiian Home Lands – June 30, 2024 Financial Statements and Single Audit Report	Summary	Hawaiian Home Lands (DHHL)	Hawaiian Home Lands (DHHL)	Financial Audit
04/01/2025	Office of the Auditor – June 30, 2024 Financial Statements		Office of the Auditor	Office of the Auditor	Financial Audit
03/25/2025	Department of Business, Economic Development & Tourism, Hawai’i Convention Center – June 30, 2024 Special Purpose Financial Statements	Summary	Business Economic Development and Tourism (DBEDT)	Hawai'i Convention Center	Financial Audit
03/25/2025	Department of Business, Economic Development & Tourism, Hawai’i Tourism Authority – June 30, 2024 Financial Statements	Summary	Business Economic Development and Tourism (DBEDT)	Hawai'i Tourism Authority	Financial Audit
03/24/2025	Department of Transportation, Highways Division – June 30, 2024 Financial Statements	Summary	Transportation (DOT)	Highways Division	Financial Audit
03/24/2025	Department of Transportation, Highways Division – June 30, 2024 Single Audit Report	Summary	Transportation (DOT)	Highways Division	Financial Audit
03/24/2025	Department of Transportation, Administration Division – June 30, 2024 Financial Statements and Single Audit Report	Summary	Transportation (DOT)	Administration Divison	Financial Audit
03/20/2025	Department of Commerce and Consumer Affairs – June 30, 2024 Financial Statements	Summary	Commerce and Consumer Affairs (DCCA)	Commerce and Consumer Affairs (DCCA)	Financial Audit
03/20/2025	Department of Transportation Oahu Metropolitan Planning Organization – June 30, 2024 Financial Statements and Single Audit Report	Summary	Transportation (DOT)	O'ahu Metropolitan Planning Organization	Financial Audit
03/20/2025	State of Hawaii Annual Comprehensive Financial Report – June 30, 2024	Summary	State of Hawai'i	Annual Comprehensive Financial Report	Financial Audit
03/20/2025	Department of Transportation, Harbors Division – June 30, 2024 Single Audit Report	Summary	Transportation (DOT)	Harbors Divison	Financial Audit
01/16/2025	Department of Business, Economic Development & Tourism, Hawai’i Housing Finance and Development Corporation – June 30, 2024 Financial Statements and Single Audit Report	Summary	Business Economic Development & Tourism (DBEDT)	Hawai'i Housing Finance and Development Corporation	Financial Audit
01/16/2025	Department of Transportation, Harbors Division – June 30, 2024 Financial Statements	Summary	Transportation (DOT)	Harbors Divison	Financial Audit
01/16/2025	Department of Business, Economic Development & Tourism, Hawai’i Community Development Authority – June 30, 2024 Financial Statements	Summary	Business Economic Development and Tourism (DBEDT)	Hawai'i Community Development Authority (HCDA)	Financial Audit
12/31/2024	Department of Business, Economic Development and Tourism, Stadium Authority – June 30, 2024 Financial Statements	Summary	Business Economic Development and Tourism (DBEDT)	Stadium Authority	Financial Audit
12/30/2024	Department of the Attorney General – June 30, 2024 Financial Statements and Single Audit Report	Summary	Attorney General (AG)	Attorney General (AG)	Financial Audit
12/27/2024	Department of Human Services, Hawai’i Public Housing Authority – June 30, 2024 Financial Statements	Summary	Human Services (DHS)	Hawai'i Public Housing Authority	Financial Audit
12/11/2024	Department of Health, Drinking Water Treatment Revolving Loan Fund – June 30, 2024 Financial Statements	Summary	Health (DOH)	Drinking Water Treatment Revolving Fund	Financial Audit
12/11/2024	Department of Health, Water Pollution Control Revolving Fund – June 30, 2024 Financial Statements	Summary	Health (DOH)	Water Pollution Control Revolving Fund	Financial Audit
12/10/2024	Department of Budget and Finance, Hawaiʻi Employer-Union Health Benefits Trust Fund – June 30, 2024 Financial Statements	Summary	Budget and Finance (B&F)	Hawai'i Employer-Union Health Benefits Trust Fund	Financial Audit
12/10/2024	Department of Transportation, Airports Division – June 30, 2024 Single Audit Report	Summary	Transportation (DOT)	Airports Division	Financial Audit
12/10/2024	Department of Transportation, Airports Division – June 30, 2024 Financial Statements	Summary	Transportation (DOT)	Airports Division	Financial Audit
12/09/2024	Department of Budget and Finance, Employees’ Retirement System – June 30, 2023 Financial Statements	Summary	Budget and Finance (B&F)	Employees' Retirement System	Financial Audit
04/17/2024	State of Hawai’i Single Audit Report – June 30, 2023	Summary	State of Hawai'i	State of Hawai'i	Financial Audit
04/15/2024	Department of Transportation Oahu Metropolitan Planning Organization – June 30, 2023 Financial Statements and Single Audit Report	Summary	Transportation (DOT)	O'ahu Metropolitan Planning Organization	Financial Audit
04/12/2024	Department of Human Services, Hawai’i Public Housing Authority – June 30, 2023 Single Audit Report	Summary	Human Services (DHS)	Hawai'i Public Housing Authority	Financial Audit
04/12/2024	Department of Transportation, Airports Division – June 30, 2023 Single Audit Report	Summary	Transportation (DOT)	Airports Division	Financial Audit
04/11/2024	Department of Health, State of Hawaii – June 30, 2023 Financial Statements and Single Audit Report	Summary	Health (DOH)	Health (DOH)	Financial Audit
04/11/2024	Department of Human Services – June 30, 2023 Financial Statements and Single Audit Report	Summary	Human Services (DHS)	Human Services (DHS)	Financial Audit
04/10/2024	Department of Hawaiian Home Lands – June 30, 2023 Financial Statements and Single Audit Report	Summary	Hawaiian Home Lands (DHHL)	Hawaiian Home Lands (DHHL)	Financial Audit
04/10/2024	Department of Business, Economic Development & Tourism, Hawai’i Convention Center – June 30, 2023 Special Purpose Financial Statements	Summary	Business Economic Development and Tourism (DBEDT)	Hawai'i Convention Center	Financial Audit
04/10/2024	Department of the Attorney General – June 30, 2023 Financial Statements and Single Audit Report	Summary	Attorney General (AG)	Attorney General (AG)	Financial Audit
04/05/2024	Department of Business, Economic Development & Tourism, Hawai’i Tourism Authority – June 30, 2023 Financial Statements	Summary	Business Economic Development and Tourism (DBEDT)	Hawai'i Tourism Authority	Financial Audit
04/05/2024	Department of Health, Drinking Water Treatment Revolving Loan Fund – June 30, 2023 Financial Statements	Summary	Health (DOH)	Drinking Water Treatment Revolving Fund	Financial Audit
04/05/2024	Department of Health, Water Pollution Control Revolving Fund – June 30, 2023 Financial Statements	Summary	Health (DOH)	Water Pollution Control Revolving Fund	Financial Audit
04/05/2024	Department of Human Services, Hawai’i Public Housing Authority – June 30, 2023 Financial Statements	Summary	Human Services (DHS)	Hawai'i Public Housing Authority	Financial Audit
04/05/2024	State of Hawaii Annual Comprehensive Financial Report – June 30, 2023	Summary	State of Hawai'i	Annual Comprehensive Financial Report	Financial Audit
04/04/2024	Department of Education – June 30, 2023 Financial Statements and Single Audit Report	Summary	Education (DOE)	Education (DOE)	Financial Audit
03/15/2024	Department of Budget and Finance, Employees’ Retirement System – June 30, 2022 Financial Statements	Summary	Budget and Finance (B&F)	Employees' Retirement System	Financial Audit
03/15/2024	Department of Business, Economic Development & Tourism, Hawai’i Housing Finance and Development Corporation – June 30, 2023 Financial Statements and Single Audit Report	Summary	Business Economic Development & Tourism (DBEDT)	Hawai'i Housing Finance and Development Corporation	Financial Audit
03/07/2024	Department of Transportation, Highways Division – June 30, 2023 Financial Statements	Summary	Transportation (DOT)	Highways Division	Financial Audit
03/07/2024	Department of Transportation, Highways Division – June 30, 2023 Single Audit Report	Summary	Transportation (DOT)	Highways Division	Financial Audit
02/29/2024	Department of the Attorney General – June 30, 2022 Financial Statements and Single Audit Report	Summary	Attorney General (AG)	Attorney General (AG)	Financial Audit
01/25/2024	Department of Business, Economic Development and Tourism, Stadium Authority – June 30, 2023 Financial Statements	Summary	Business Economic Development and Tourism (DBEDT)	Stadium Authority	Financial Audit
01/24/2024	Department of Budget and Finance, Hawaiʻi Employer-Union Health Benefits Trust Fund – June 30, 2023 Financial Statements	Summary	Budget and Finance (B&F)	Hawai'i Employer-Union Health Benefits Trust Fund	Financial Audit
01/24/2024	Department of Business, Economic Development & Tourism, Hawai’i Community Development Authority – June 30, 2023 Financial Statements	Summary	Business Economic Development and Tourism (DBEDT)	Hawai'i Community Development Authority (HCDA)	Financial Audit
01/24/2024	Department of Transportation, Harbors Division – June 30, 2023 Financial Statements	Summary	Transportation (DOT)	Harbors Divison	Financial Audit
01/23/2024	Department of Transportation, Airports Division – June 30, 2023 Financial Statements	Summary	Transportation (DOT)	Airports Division	Financial Audit
01/22/2024	Department of Transportation, Administration Division – June 30, 2023 Financial Statements and Single Audit Report	Summary	Transportation (DOT)	Administration Divison	Financial Audit
01/19/2024	Office of the Auditor – June 30, 2023 Financial Statements		Office of the Auditor	Office of the Auditor	Financial Audit
01/16/2024	Department of Business, Economic Development & Tourism, Hawai’i Convention Center – June 30, 2022 Special Purpose Financial Statements	Summary	Business Economic Development and Tourism (DBEDT)	Hawai'i Convention Center	Financial Audit