Office of the Auditor | State of Hawai`i

AUDITOR’S SUMMARY WE WERE REQUESTED BY THE LEGISLATURE through House Concurrent Resolution No. 171, Senate Draft 1 (Regular Session 2025), to assess the social and financial effects of mandating insurance coverage for continuous glucose monitors to monitor blood glucose levels for persons diagnosed with diabetes as proposed by House Bill No. 820 (Regular Session 2025). […]

 AUDITOR’S SUMMARY  Report No. 26-05 In 2019, the Department of Land and Natural Resources (DLNR) told the Legislature that it needed help to ensure that vessel owners covered costs the Division of Boating and Ocean Recreation (DOBOR) was incurring to salvage grounded, derelict, and abandoned vessels, testifying that, since 2002, more than $2.2 million had […]

AUDITOR’S SUMMARY Three trust funds and one trust account did not meet criteria OUR REVIEW of two special funds, two revolving funds, six trust funds, and one trust account of the Department of Hawaiian Home Lands (DHHL) found three trust funds and one trust account did not meet the criteria for trust funds and trust […]

AUDITOR’S SUMMARY Financial Statements, Fiscal Year Ended June 30, 2025 THE PRIMARY PURPOSE of the audit was to form an opinion on the fairness of the presentation of the financial statements for the Hawai‘i Housing Finance and Development Corporation, as of and for the fiscal year ended June 30, 2025, and to comply with the […]

AUDITOR’S SUMMARY Financial Statements, Fiscal Year Ended June 30, 2025 THE PRIMARY PURPOSE of the audit was to form an opinion on the fairness of the presentation of the financial statements for the Hawai‘i Employer-Union Health Benefits Trust Fund, as of and for the fiscal year ended June 30, 2025. The audit was conducted by […]