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. No 24-08
In Report No. 24-08, our review of nineteen special funds, two revolving funds, nine trust funds, and seven trust accounts of the Department of Land and Natural Resources found that four 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.
Report No. 24-06
Report No. 24-06, Review of General Excise and Use Tax Provisions Pursuant to Section 23-76, Hawai‘i Revised Statutes, assesses certain General Excise Tax (GET) exemptions that a taxpayer may claim to reduce tax liability. Among the GET exemptions assessed are those for employee benefit plans, food stamps and vouchers under the Special Supplemental Nutrition Program for Women, Infants, and Children, and prescriptions and prosthetics.
24-07, Review of Income Tax Provisions Pursuant to Section 23-95, Hawai’i Revised Statutes
Report No. 24-07
Report No. 24-07, Review of Income Tax Provisions Pursuant to Section 23-95, Hawai‘i Revised Statutes, assesses a variety of income tax incentives allowed under Hawai‘i law. Among the tax incentives assessed are the deduction for property losses due to a natural disaster, the deduction for the maintenance of an exceptional tree, and the credit for low-income housing.
State Auditor
Leslie H. Kondo
Kekuanao‘a Building
465 S. King Street, Rm. 500
Honolulu, HI 96813-2917
Tel: (808) 587-0800
Fax: (808) 587-0830
[email protected]
What is an audit?
Audit Expectations
Other Reports & Publications
