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120 Pauahi St., Suite 309,  Hilo, HI 96720 (Bank of Hawaii Building)
(808) 961-8386 | Fax: (808) 961-8905 | email:

Audit Reports

2017 Distinguished Knighton Award: COH Department of Human Resources Hiring Practices

Annual Audit Plan

Peer Review

Generally Accepted Government Auditing Standards



Conducts impartial financial and performance audits of County agencies, programs, and operations, responsible for procuring an independent certified public accountant to conduct a post-audit of the County’s financial transactions and assists the Council in its adoption of annual budgets. The OLA also initiates audit evaluations or special studies, either on request of the Council or on its own initiative.

MISSION STATEMENT: Hawai’i County Charter section 3-18 establishes an independent audit function within the Legislative Branch through the Office of the Legislative Auditor.  It is our mission to serve the Council and citizens of Hawai’i County by promoting accountability, fiscal integrity, and openness in local government.  Through performance and/or financial audits of County agencies and programs, the Office of the Legislative Auditor examines the use of public funds, evaluates operations and activities, and provides findings and recommendations to elected officials and citizens in an objective manner.  Our work is intended to assist County government in its management of public resources, delivery of public services, and stewardship of public trust.

PROFESSIONAL STANDARDS:  As required by the County charter, we adhere to very rigorous and demanding professional auditing requirements described in Government Auditing Standards, or more commonly referred to as GAGAS or the Yellow Book.  These standards include requirements for planning our work, ensuring that our staff is properly trained and supervised, determining our rationale for the objectives, scope and methodology, selecting the criteria we use to evaluate the audit subject, and ensuring that our evidence is sufficient, relevant, and competent.

PEER REVIEW:  Government Auditing Standards require that our office undergo an external peer review once every three years to determine if our office’s internal quality control system was suitably designed and operating effectively.  The results of our peer review is located below.

External Quality Control Review of the Office of the Legislative Auditor July 1, 2012 to June 30, 2016 

DISCLAIMER: The Hawai’i County Legislative Auditor is providing the information and services on this web site as a public service for informational purposes only.

Use of the information and service is at the sole risk of the user. The Legislative Auditor makes no warranty or representation of any kind, express or implied. The Legislative Auditor provides access to information and audit reports on an “As Is” basis, and shall not be liable or held responsible: for any unintentional omission, addition, or error in or loss of service or data; for any breakdown, interruption, or delay in service; or for any other failure or inability of the Legislative Auditor to provide services or data directly or indirectly from any cause or circumstances.