11/06/2024 | 24-09, Report on the Implementation of State Auditor’s Recommendations 2019 – 2022 |
| Office of the Auditor | | Audit Recommendations, Most Recent |
11/16/2023 | 23-09, Report on the Implementation of State Auditor’s Recommendations 2018 – 2021 | | Office of the Auditor | | Audit Recommendations |
11/07/2023 | 23-08, Follow-Up on Recommendations from Report No. 18-18, Audit of the Office of Health Care Assurance’s Adult Residential Care Homes Program | Original
| Health (DOH) | Office of the Health Care Assurance, Adult Care Homes Program | Follow-Up, Performance Audit |
12/07/2022 | 22-15, Report on the Implementation of State Auditor’s Recommendations 2017 – 2020 | | Office of the Auditor | | Audit Recommendations |
10/07/2022 | 22-11, Follow-Up on Recommendations from Report No. 19-01, Audit of the Department of Land and Natural Resources’ Land Conservation Fund | Original
| Land and Natural Resources (DLNR) | Land Conservation Fund | Follow-Up, Performance Audit |
09/22/2022 | 22-09, Follow-Up on Recommendations from Report No. 18-04, Audit of the Hawai‘i Tourism Authority | Original
| Business Economic Development and Tourism (DBEDT) | Follow-Up | Follow-Up, Performance Audit |
03/03/2022 | 22-04, Follow-Up on Recommendations from Report No. 18-03, Audit of the Office of Hawaiian Affairs | Original
| Office of Hawaiian Affairs (OHA) | Follow-Up | Follow-Up, Performance Audit |
10/15/2021 | 21-11, Report on the Implementation of State Auditor’s Recommendations 2015 – 2019 | | Office of the Auditor | | Audit Recommendations |
08/13/2021 | 21-10, Follow-Up on Recommendations from Report No. 18-08, Audit of the Office of Hawaiian Affairs’ Competitive Grants and Report on the Implementation of 2013 Audit Recommendations | Original
| Office of Hawaiian Affairs (OHA) | Follow-Up, Competitive Grants | Follow-Up, Performance Audit |
07/20/2021 | 21-09, Follow-Up on Recommendations from Report No. 18-09, Audit of the Department of the Attorney General’s Asset Forfeiture Program | Original
| Attorney General (AG) | Attorney General (AG) | Follow-Up, Performance Audit |
05/19/2021 | 21-08, Follow-Up on Recommendations from Report No. 18-05, Audit of the Public Utilities Commission | Original
| Public Utilities Commission (PUC) | Public Utilities Commission | Follow-Up, Performance Audit |
03/22/2021 | 21-05, Follow-Up on Recommendations from Report No. 18-01, Audit of the Hawai‘i State Energy Office | Original
| Business Economic Development and Tourism (DBEDT) - Energy Office | State Energy Office | Follow-Up, Performance Audit |
11/04/2020 | 20-15, Report on the Implementation of State Auditor’s Recommendations 2015 – 2018 | | Office of the Auditor | | Audit Recommendations |
09/29/2020 | 20-12, Follow-Up on Recommendations from Report No. 17-05, Audit of Hawai‘i Department of Agriculture’s Plant Quarantine Branch |
Original
| Agriculture (HDOA) | Plant Quarantine Branch | Follow-Up, Performance Audit |
01/24/2020 | 20-02, Report on Compliance with Statutory Requirements Based on Report No. 15-13, Study of State Departmental Engineering Sections That Manage Capital Improvement Projects |
Summary
Original
| Accounting and General Services (DAGS) | | Follow-Up, Performance Audit |
11/08/2019 | 19-15, Report on the Implementation of the State Auditor’s Recommendations 2014 – 2017 | | | | Audit Recommendations |
09/26/2019 | 19-14, Follow-Up on Recommendations from Report No. 16-08, Audit of Hawai’i’s Motion Picture, Digital Media, and Film Production Income Tax Credit | Original
| Business Economic Development and Tourism (DBEDT) | Follow-Up, Report No. 16-08, Motion, Picture, Digital Media, and Film Production Tax Credit | Follow-Up |
01/29/2019 | 19-06, Follow-Up on Recommendations from Report No. 14-02, Audit of the Department of Human Services’ Med-QUEST Division and Its Medicaid Program | Original
| Human Services (DHS) | Follow-Up, Report No. 14-02, Med-QUEST Division, Medicaid Program | Follow-Up, Performance Audit |
01/08/2019 | 19-02, Follow-Up on Recommendations from Report No. 14-11, Audit of the Hawai’i State Foundation on Culture and the Arts | Original
| Accounting and General Services (DAGS) | Follow-Up, Report No. 14-11, State Foundation on Culture and the Arts | Follow-Up, Performance Audit |
11/05/2018 | 18-16, Report on the Implementation of State Auditor’s Recommendations 2012 – 2016 | | Implementation of State Office of the Auditor's Recommendations 2012 - 2016 | Follow-Up, 2012 - 2016 Recommendations | Follow-Up, Performance Audit |
10/17/2018 | 18-14, Follow-Up on Recommendations from Report No. 15-18, Audit of the Department of Transportation’s Energy Performance Contracts: Improved Oversight is Needed to Ensure Savings | Original
| Transportation (DOT) | Follow-Up, Report No. 15-18, Energy Performance Contracts | Follow-Up, Performance Audit |
10/16/2018 | 18-13, Follow-Up on Recommendations from Report No. 15-09, Procurement Examination of the Department of Health: Lack of Procurement Controls Exposes Health Department to Waste and Abuse | Original
| Health (DOH) | Follow-Up, Report No. 15-09, Procurement | Follow-Up, Performance Audit |
10/02/2018 | 18-12, Follow-Up on Recommendations from Report No. 15-20, Audit of the Department of Human Services’ KOLEA System | Original
| Human Services (DHS) | KOLEA | Follow-Up, Performance Audit |
09/17/2018 | 18-10, Follow-Up on Recommendations from Report No. 15-07, Audit of the Research Corporation of the University of Hawaiʻi | Original
| University of Hawai'i | Follow-Up, Report No. 15-07, Research Corporation | Follow-Up, Performance Audit |
06/01/2018 | 18-08, Audit of the Office of the Hawaiian Affairs Competitive Grants and Report on the Implementation of 2013 Audit Recommendations | Summary
| Office of Hawaiian Affairs (OHA) | Follow-Up, Competitive Grants | Follow-Up, Performance Audit |
07/14/2017 | 17-06, Follow-Up on Recommendations from Report 14-07, Follow-Up Audit of the Management of Mauna Kea and the Mauna Kea Science Reserve | Original
| Land and Natural Resources (DLNR) | Follow-Up, Mauna Kea, Mauna Kea Science Reserve | Follow-Up, Performance Audit |
07/06/2017 | 17-04, Follow-Up on Recommendations from Report No. 14-16, Audit of the Department of Health’s Glass Advance Disposal Fee Program | Original
| Health (DOH) | Follow-Up, Report No. 14-16, Glass Advance Disposal Fee Program | Follow-Up, Performance Audit |
09/01/2016 | 16-07, Airports Division Needs Clearer Guidance: Follow-Up on Recommendations Made in Report No.13-04, Procurement Examination of the Department of Transportation | Original
| Transportation (DOT) | Follow-Up, Report No. 13-04, procurement, Airports Division | Follow-Up, Performance Audit |
05/17/2016 | 16-06, Still Not Measuring Up: Follow-Up on Recommendations Made in Report No. 13-01, Management Audit of the Department of Agriculture’s Measurement Standards Branch | Original
| Agriculture (HDOA) | Follow-Up, Report No. 13-01, Measurement Standards Branch | Follow-Up, Performance Audit |
05/13/2016 | 16-05, New HTA Management Continues to Improve Plans, Contract Oversight, and Reporting: Follow-Up on Recommendations Made in Report No. 13-09, Audit of Major Contracts and Agreements of the Hawai‘i Tourism Authority | Summary
Original
| Business Economic Development and Tourism (DBEDT) | Recommendations, Report No. 13-09, Hawai'i Tourism Authority | Follow-Up, Performance Audit |
04/29/2016 | 16-04, DHHL’s Loan Administration Has Improved, but Lack of a Risk Ceiling Remains a Concern: Follow-Up on Recommendations Made in Report No. 13-02, Audit of the Department of Hawaiian Home Lands’ Homestead Services Division | Summary
Original
| Hawaiian Home Lands (DHHL) | Recommendations, Report No. 13-02, Load Administration | Follow-Up, Performance Audit |
04/12/2016 | 16-03, KIRC Now Relying Heavily on State Funding: Follow-Up on Recommendations Made in Report No. 13-06, Audit of the Kahoʻolawe Rehabilitation Trust Fund | Original
| Land and Natural Resources (DLNR) | Recommendations, Kahoolawe Rehabilitation Trust Fund | Follow-Up, Performance Audit |
09/04/2015 | 15-11, Credits Continue to Tax the State: Follow-Up on Recommendations Made in Report No. 12-05, Audit of the Department of Taxation’s Administrative Oversight of High-Technology Business Investment and Research Activities Tax Credits | Original
| Taxation | High-Technology Business Investment and Research Activities Tax Credits | Follow-Up, Performance Audit |
05/21/2015 | 15-06, Getting on Board: Follow-Up on Recommendations Made in Report No. 12-07, Management Audit of the Department of Education’s School Bus Transportation Services | Summary
Original
| Education (DOE) | Recommendations, Report No. 12-07, Education (DOE), School Bus Transportation Services | Follow-Up, Performance Audit |
05/20/2015 | 15-05, Pushing Boundaries: Follow-Up on Recommendations Made in Report No. 12-02, Investigation of the Stadium Authority’s Swap Meet Operations | Summary
Original
| Accounting and General Services (DAGS) | Recommendations, Report No. 12-02, Stadium Authority, Swap Meet Operations | Follow-Up, Performance Audit |
05/19/2015 | 15-04, Progress, But Transparency Issues Persist: Follow-Up on Recommendations Made in Report No. 12-03, Management Audit of the Natural Energy Laboratory of Hawaiʻi | Summary
Original
| Business Economic Development and Tourism (DBEDT) | Recommendations, Report No. 12-03, Natural Energy Laboratory of Hawai'i | Follow-Up, Performance Audit |
04/23/2015 | 15-03, Program in Place: Follow-up on Recommendation Made in Report No. 12-04, Study of the Transfer of Non-General Funds to the General Fund | Original
| Budget and Finance (B&F) | Recommendations, Non-general funds | Follow-Up, Performance Audit |
08/28/2014 | 14-07, Follow-Up Audit of the Management of Mauna Kea and the Mauna Kea Science Reserve | Summary
Follow-Up
Original
| Land and Natural Resources (DLNR) | Mauna Kea, Mauna Kea Science Reserve | Follow-Up, Performance Audit |
04/08/2014 | 14-06, Report on the Implementation of State Auditor’s 2011 Recommendations | Summary
| Education (DOE), Hawaii Public Housing Authority (HPHA) | Follow-Up, recommendations | Follow-Up, Performance Audit |
09/04/2013 | 13-07, Audit of the Office of Hawaiian Affairs and Report on the Implementation of State Auditor’s 2009 OHA Recommendations | Summary
| Office of Hawaiian Affairs (OHA) | | Follow-Up, Performance Audit |
04/09/2013 | 13-03, Report on the Implementation of State Auditor’s 2010 Recommendations | Summary
| Aloha Tower Development Corporation (ATDC), Budget and Finance (B&F), Business Economic Development and Tourism (DBEDT), Public Safety (DPS), State Procurement Office, Taxation | | Follow-Up, Performance Audit |
09/09/2012 | 12-06, Report on the Implementation of State Auditor’s 2009 Recommendations | Summary
| Accounting and General Services (DAGS), Business Economic Development and Tourism (DBEDT), Education (DOE), Hawai'i Teacher Standards Board (HTSB), Hawai'i Tourism Authority (HTA) | | Follow-Up, Performance Audit |
09/09/2012 | 12-01, Report on the Implementation of State Auditor’s 2008 Recommendations | Summary
| Agriculture (HDOA), Education (DOE), Hawaiʻi Health Systems Corporation (DOH), Transportation (DOT) | 2008 Auditor Recommendations | Follow-Up, Performance Audit |
09/09/2005 | 05-13, Follow-Up Audit of the Management of Mauna Kea and the Mauna Kea Science Reserve | Summary
Original
| Land and Natural Resources (DLNR) | Mauna Kea, Mauna Kea Science Reserve | Follow-Up, Performance Audit |
09/09/2005 | 05-07, Follow-Up Audit of the Foster Board Payment Program | Summary
Original
| Human Services (DHS) | Foster Board Payment Program | Follow-Up, Performance Audit |
09/09/2004 | 04-09, Follow-Up Audit of Custodial Services Programs of the Department of Accounting and General Services, the Judiciary, the Department of Education, and the University of Hawaiʻi | Summary
Original
| Accounting and General Services (DAGS), Education (DOE), Judiciary, University of Hawai'i (UH) | Custodial services | Follow-Up, Performance Audit |
09/06/2003 | 03-12, Follow-Up Audit of the Child Protective Services System | Summary
Original
| Human Services (DHS) | Child Protective Services System | Follow-Up, Performance Audit |
09/06/2003 | 03-07, Follow-Up Audit of the Department of Human Services’ QUEST Demonstration Project | Summary
Original
| Human Services (DHS) | QUEST Demonstration Project | Follow-Up, Performance Audit |
09/06/2002 | 02-09, Follow-Up Study of the Hawaiʻi Health Systems Corporation | Summary
Original
| Health (DOH) | Hawai'i Health Systems Corporation | Follow-Up, Performance Audit |
09/06/2001 | 01-16, Follow-Up and Management Audit of the Felix Consent Decree | Summary
Original
| Education (DOE), Health (DOH) | Felix Consent Decree | Follow-Up, Performance Audit |
09/06/2001 | 01-12, Update of the 1992 Summary of Special and Revolving Funds | Summary
| | 1992 Special and Revolving Funds | Follow-Up, Funds Review |
09/06/2001 | Follow-Up Review of the State’s Efforts to Comply with the Felix Consent Decree January 2001 (Conducted by Center for the Study of Youth Policy, School of Social Work, University of Pennsylvania) (Unnumbered Report) | Summary
Original
| Education (DOE), Health (DOH) | Felix Consent Decree | Follow-Up, Report |
09/06/2000 | 00-06, Follow-Up Management Audit of the Child Support Enforcement Agency | Summary
Original
Original
| Attorney General (AG) | Child Support Enforcement Agency (CSEA) | Follow-Up, Performance Audit |
09/06/1999 | 99-22, Follow-Up Audit of the Management of the College of Education | Summary
Original
| University of Hawaiʻi (UH) | University of Hawai'i (UH), College or Education | Follow-Up, Performance Audit |
09/06/1999 | 99-13, Follow-Up Audit to the Study of Revenue Entitlements to the Department of Hawaiian Home Lands | Summary
Original
| Hawaiian Home Lands (DHHL) | Revenue entitlements | Follow-Up, Performance Audit |
09/06/1998 | 98-18, Follow-Up Audit of the After-School Plus (A+) Program of the Department of Education | Summary
Original
| Education (DOE) | Education (DOE), After-School Plus (A+) | Follow-Up, Performance Audit |
09/06/1997 | 97-13, Follow-Up Audit on the Management of Billings and Collections for the Department of Health’s Outpatient Adult Mental Health Services | Summary
Original
| Health (DOH) | Outpatient Adult Mental Health Services, Billings, Collections | Follow-Up, Performance Audit |
09/06/1997 | 97-11, Follow-Up Audit of the Hawaiʻi State Hospital | Summary
Original
| Health (DOH) | Hawai'i State Hospital | Follow-Up, Performance Audit |
09/06/1997 | 97-4, Follow-Up Review of the Incentive and Innovation Grant Review Panel of the Department of Education | Summary
Original
| Education (DOE) | Grant review panel | Follow-Up, Performance Audit |
09/06/1996 | 96-15, Follow-Up Audit of the Administration of Personal Services Contracts of the Department of Education | Summary
Original
| Education (DOE) | Personal Services Contracts, Administration | Follow-Up, Performance Audit |
09/06/1996 | 96-14, Follow-Up Audit of the STD/AIDS Prevention Program in the Department of Health | Summary
Original
| Health (DOH) | STD/AIDS Prevention Program | Follow-Up, Performance Audit |
09/06/1996 | 96-13, Follow-Up Audit of the Financial Audit of the Department of Land and Natural Resources | Summary
Original
| Land and Natural Resources (DLNR) | Land and Natural Resources (DLNR) | Follow-Up, Performance Audit |
09/06/1996 | 96-11, Follow-Up Audit of the Waste Management Programs of the Department of Health | Summary
Original
| Health (DOH) | Waste Management | Follow-Up, Performance Audit |
09/06/1996 | 96-9, Follow-Up Audit of the Department of Taxation | Summary
Original
| Taxation | Taxation | Follow-Up, Performance Audit |
09/05/1995 | 95-18, Follow-Up Report on a Financial Audit of the Department of the Attorney General and a Management Audit of the Child Support Enforcement Agency | Original
Original
| Attorney General (AG) | Child Support Enforcement Agency (CSEA) | Financial Audit, Follow-Up, Performance Audit |
09/05/1995 | 95-17, Follow-up Report on a Financial Audit of the Department of Human Services | Original
| Human Services (DHS) | Human Services (DHS) | Financial Audit, Follow-Up, Performance Audit |
09/05/1995 | 95-16, Follow-Up Report on a Management and Financial Audit of the Department of Hawaiian Home Lands | Original
| Hawaiian Home Lands (DHHL) | Hawaiian Home Lands (DHHL) | Financial Audit, Follow-Up, Performance Audit |
09/05/1995 | 95-15, Follow-Up Report on a Management Audit of the Honolulu Traffic Violations Bureau | Original
| Judiciary | Honolulu Traffic Violations Bureau | Follow-Up, Performance Audit |
09/05/1995 | 95-10, Follow-Up Report on a Study of the Memorandum of Agreement for Coordinating Mental Health Services to Children | Original
| Health (DOH) | Coordinating Mental Health, Children | Follow-Up, Report |
09/05/1995 | 95-9, Follow-Up on an Audit of the Research Corporation of the University of Hawaiʻi | Original
| University of Hawaiʻi (UH) | Research Corporation | Follow-Up, Report |
09/04/1990 | 90-18, Follow-Up on the Management and Financial Audit of the Judiciary | Summary
Original
| Judiciary | Judiciary | Follow-Up, Performance Audit |
09/04/1990 | 90-10, Report on the Judiciary’s Implementation of the Recommendations in the Management and Financial Audit of the Judiciary | Summary
Original
| Judiciary | Judiciary | Follow-Up, Performance Audit |
09/04/1989 | Addendum to Report on Implementation by the Department of Health of Recommendations in a Study of the County/State Hospital Program (Unnumbered Report) | Original
| Health (DOH) | Hospitals, State-County | Audit Recommendations |
09/04/1989 | 89-12, Report on Implementation by the Department of Health of Recommendations in a Study of the County/State Hospital Program | Original
| Health (DOH) | Hospitals, State-County | Audit Recommendations |
08/30/1979 | Supplemental Report to the Financial Audit of the Loan Funds of the Department of Hawaiian Home Lands [Report No. 79-4] (Unnumbered Report) |
| Hawaiian Home Lands (DHHL) | Hawaiian Home Lands, (DHHL), Loan Funds | Financial Audit, Follow-Up |