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 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.
Department 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.
2025 Annual Report
Office of the Auditor
This report highlights the Office of the Auditor’s work from July 1, 2024 to December 31, 2025. During this period, the office issued performance audits of the State’s driver education programs and the Hawai‘i Tourism Authority, and followed up on our audit recommendations from 2019 to 2023. The office also issued 28 financial, single audit, and related reports, including the State of Hawai‘i Annual Comprehensive Financial Report and State Single Audit Report.
