The Honorable Members of the Legislature

The Honorable David Ige, Governor

Ladies and Gentlemen:                     March 23, 2015

I am pleased to present this Annual Report, which highlights the efforts of the Office of the State Auditor in 2014. This report, and the audits and special studies it summarizes, address many of the major issues facing state government.

At 72 pages, this is our largest annual report ever. One of the reasons it is so big is that we had a busy 2014—releasing 18 audits, analyses, and studies on everything from alternate uses of recycled glass to the regulation of medical marijuana dispensaries.  We also performed 37 quick reviews of proposed special and revolving funds, and administered 29 financial statement audits, including the State’s Comprehensive Annual Financial Report.

We also follow-up on recommendations made in our reports. After one year, we ask audited agencies to report their progress on implementing our recommendations. After three years, we revisit agencies to verify implementation of our recommendations. In 2014, we followed up on 25 recommendations made in two reports issued in 2011.

Recommendations represent an audit’s “bottom line,” designed to help government work better at less cost. Our 2014 Annual Report shows that while our work requires us to sweat the little details, we never lose sight of the big picture.

Respectfully Submitted,

Jan K. Yamane

Acting State Auditor

PDF: FULL TEXT ANNUAL REPORT