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
Report No. 25-03, Sunset Analysis: Regulation of Midwives
In 2019, the Legislature enacted a new law to regulate the practice of midwifery, expressly finding that the regulation of the profession “is reasonably necessary to protect the health, safety, and welfare of mothers and their newborns.” In Report No. 25-05, Sunset Analysis: Regulation of Midwives, we conclude that the State’s policies established by the Legislature, regarding the regulation of certain professions, require the continued regulation of the practice of midwifery in the form of full licensure.
In Report No. 25-04, our review of five special funds, three revolving funds, four trust funds, and five trust accounts of the Department of the Attorney General found that two revolving funds, one trust funds, and two trust accounts did not meet the criteria for revolving funds, trust funds, and trust accounts, respectively, and should be closed or reclassified.
June 30, 2024 Financial Statements and Single Audit Report
The auditors from Accuity LLP reported no deficiencies in internal control over financial reporting that were considered to be material weaknesses and no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. There were no findings that were considered to be material weaknesses in internal control over compliance in accordance with the Uniform Guidance for federal funds.