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 the Judiciary
26-10

In Report No. 26-10, our review of six special funds, two revolving funds, 12 trust funds, and two trust accounts of the Judiciary found four trust funds and one trust account did not meet the criteria for trust funds and trust accounts, respectively, and should be closed or reclassified.

Full Report or Summary


DCCA BuildingReview of Special Funds, Revolving Funds, Trust Funds, and Trust Accounts of the Department of Commerce and Consumer Affairs
26-09

In Report No. 26-09, our review of 18 special funds, 13 trust funds, and eight trust accounts of the Department of Commerce and Consumer Affairs found two special funds, six trust funds, and eight 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


Department of HealthDepartment of Health
June 30, 2025 Financial Statements and Single Audit Report

The auditors from Accuity LLP identified one material weakness in internal control over financial reporting that was required to be reported under Government Auditing Standards.  They also identified four material weaknesses and ten significant deficiency in internal control over compliance that were required to be reported in accordance with the Uniform Guidance.

Full Report or Summary