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

Review of Special Funds, Revolving Funds, Trust Funds, and Trust Accounts of University of Hawai‘i
Report 26-01

In Report No. 26-01, our review of 25 special funds, 16 revolving funds, 11 trust funds, and 2 trust accounts of the University of Hawai‘i found five special funds, two trust funds, and two trust accounts did not meet the criteria for special funds, trust funds, and trust accounts, respectively, and should be closed or reclassified.

Full Report or Summary

Report on the Implementation of State Auditor’s Recommendations 2021 – 2023

Report 25-11

Report No. 25-11 is a follow-up review of implementation by state departments and agencies of audit recommendations contained in audits issued in calendar years 2021–2023.  From 2021 to 2023, we made 88 audit recommendations.  As detailed in the report, 74 of those recommendations have been reported by the agency to be partially or fully implemented.

Full Report

Review of Special Funds, Revolving Funds, Trust Funds, and Trust Accounts of the Department of Business, Economic Development and Tourism

Report 25-10

In Report No. 25-10, our review of 17 special funds, 15 revolving funds, 8 trust funds, and 12 trust accounts of the Department of Business, Economic Development and Tourism found three special funds, five revolving funds, one trust fund, and four trust accounts did not meet the criteria for special funds, revolving funds, trust funds, and trust accounts, respectively, and should be closed or reclassified.

Full Report or Summary