Auditor Reports

Reports Issued in Fiscal Year 2023-2024

• Kauai County Housing Agency--Independent Auditor's Report on Supplemental Information(PDF, 2MB)
• Kauai County Housing Agency--Independent Accountant's Report on Applying Agreed-Upon Procedures(PDF, 1MB) 
• Independent Accountant's Report on Applying Agreed-Upon Procedures as of June 30, 2023(PDF, 1MB)
• Single Audit Reports FY Ended June 30, 2023(PDF, 812KB)
• Management Advisory Report FY Ended June 30, 2023(PDF, 411KB)
• Annual Comprehensive Financial Report (ACFR) FY Ended June 30, 2023(PDF, 2MB)
• Audit of the County of Kauai Disaster-Related Procurement(PDF, 2MB)

Reports Issued in Fiscal Year 2022-2023

• Kauai County Housing Agency--Independent Auditor's Report on Supplemental Information(PDF, 781KB)
• Kauai County Housing Agency--Independent Accountant's Report on Applying Agreed-Upon Procedures(PDF, 133KB)
• Independent Accountant's Report on Applying Agreed-Upon Procedures as of June 30, 2022(PDF, 781KB)
• Single Audit Reports FY Ended June 30, 2022(PDF, 761KB)
• Management Advisory Report FY Ended June 30, 2022(PDF, 463KB)
• Annual Comprehensive Financial Report (ACFR) FY Ended June 30, 2022(PDF, 2MB)
• Audit of the Department of Public Works Roads Division(PDF, 2MB)

Reports Issued in Fiscal Year 2021-2022

• Kauai County Housing Agency--Independent Auditor's Report on Supplementary Information(PDF, 727KB)
• Kauai County Housing Agency--Independent Accountant's Report on Applying Agreed-Upon Procedures(PDF, 147KB)
• Independent Accountant's Report on Applying Agreed-Upon Procedures as of June 30, 2021(PDF, 757KB)
• Single Audit Reports FY Ended June 30, 2021(PDF, 628KB)
• Management Advisory Report FY Ended June 30, 2021(PDF, 374KB)
• Annual Comprehensive Financial Report (ACFR) FY Ended June 30, 2021(PDF, 2MB)
• Audit of the Department of Public Works Solid Waste Division(PDF, 2MB)

Reports Issued in Fiscal Year 2020-2021

• Kauai County Housing Agency--Independent Accountant's Report on Applying Agreed-Upon Procedures(PDF, 127KB)
• Kauai County Housing Agency--Independent Auditor's Report on Supplementary Information(PDF, 738KB)
• Independent Accountant's Report on Applying Agreed-Upon Procedures as of June 30, 2020(PDF, 839KB)
• Single Audit Reports FY Ended June 30, 2020(PDF, 546KB)
• Management Advisory Report FY Ended June 30, 2020(PDF, 267KB)
• Comprehensive Annual Financial Report (CAFR) FY Ended June 30, 2020(PDF, 2MB)
• Audit of the Kauai Fire Department(PDF, 3MB)

Reports Issued in Fiscal Year 2019-2020

• Kauai County Housing Agency--Independent Auditor's Report on Supplementary Information(PDF, 144KB)
• Kauai County Housing Agency--Independent Accountant's Report on Applying Agreed-Upon Procedures(PDF, 103KB)
• Independent Accountant's Report on Applying Agreed-Upon Procedures as of June 30, 2019(PDF, 843KB)
• Management Advisory Report FY Ended June 30, 2019(PDF, 329KB)
• Comprehensive Annual Financial Report (CAFR) FY Ended June 30, 2019(PDF, 2MB)
• Single Audit Reports FY Ended June 30, 2019(PDF, 549KB)

Reports Issued in Fiscal Year 2018-2019

• Kauai County Housing Agency--Independent Accountant's Report on Applying Agreed-Upon Procedures(PDF, 42KB)
• Kauai County Housing Agency--Independent Auditor's Report on Supplementary Information(PDF, 95KB)
• Comprehensive Annual Financial Report (CAFR) FY Ended June 30, 2018(PDF, 2MB)
• Single Audit Reports FY Ended June 30, 2018(PDF, 457KB)
• Management Advisory Report FY Ended June 30, 2018(PDF, 286KB)
• Independent Accountant's Report on Applying Agreed-Upon Procedures as of June 30, 2018(PDF, 792KB)

Reports Issued in Fiscal Year 2017-2018

• Follow-Up Audit of County Hiring Practices(PDF, 2MB)
• Management Advisory Report FY Ended June 30, 2017(PDF, 329KB)
• Kauai County Housing Agency--Independent Auditor's Report on Supplementary Information(PDF, 155KB)
• Comprehensive Annual Financial Report (CAFR) FY Ended June 30, 2017(PDF, 811KB)
• Single Audit Reports FY Ended June 30, 2017(PDF, 881KB)
• Independent Accountant's Report on Applying Agreed-Upon Procedures as of June 30, 2017(PDF, 683KB)

Reports Issued in Fiscal Year 2016-2017

• Management Advisory Report FY Ended June 30, 2016(PDF, 4MB)
• Audit of the Kauai Humane Society(PDF, 839KB)
• Independent Accountant's Report on Applying Agreed-Upon Procedures as of June 30, 2016(PDF, 663KB)
• Single Audit Reports FY Ended June 30, 2016(PDF, 682KB)
• Comprehensive Annual Financial Report (CAFR) FY Ended June 30, 2016(PDF, 1MB)

Reports Issued in Fiscal Year 2015-2016

• Management Advisory Report FY Ended June 30, 2015(PDF, 5MB)
• Audit of the County Payroll System(PDF, 1MB)
• Independent Accountant's Report on Applying Agreed-Upon Procedures as of June 30, 2015(PDF, 1008KB)
• Audit of County Hiring Practices(PDF, 1MB)
• Single Audit Reports FY Ended June 30, 2015(PDF, 905KB)
• Comprehensive Annual Financial Report (CAFR) FY Ended June 30, 2015(PDF, 2MB)

Reports Issued in Fiscal Year 2014-2015

• Management Advisory Report FY Ended June 30, 2014(PDF, 1MB)
• Comprehensive Annual Financial Report (CAFR) FY Ended June 30, 2014(PDF, 1MB)
• Single Audit Reports FY Ended June 30, 2014(PDF, 851KB)
• Kauai County Housing Agency--Independent Accountant's Report on Applying Agreed-Upon Procedures(PDF, 683KB)
• Independent Accountant's Report on Applying Agreed-Upon Procedures as of June 30, 2014(PDF, 1MB)

Reports Issued in Fiscal Year 2013-2014

• Single Audit Reports FY Ended June 30, 2013(PDF, 799KB)
• Comprehensive Annual Financial Report (CAFR) FY Ended June 30, 2013(PDF, 966KB)
• Management Advisory Report FY Ended June 30, 2013(PDF, 1MB)
• Audit of the County Furlough Program(PDF, 9MB)
• Press Release - Audit of the County Furlough Program(PDF, 516KB)
• Audit of County Vehicles (2011-2012)(PDF, 6MB)
• Press Release - Audit of County Vehicles (2011-2012)(PDF, 318KB)

Reports Issued in Fiscal Year 2012-2013

• Single Audit Reports FY Ended June 30, 2012(PDF, 473KB)
• Comprehensive Annual Financial Report (CAFR) FY Ended June 30, 2012(PDF, 4MB)
• Management Advisory Report FY Ended June 30, 2012(PDF, 2MB)

Reports Issued in Fiscal Year 2011-2012

• Single Audit Reports FY Ended June 30, 2011(PDF, 1004KB)
• Comprehensive Annual Financial Report (CAFR) FY Ended June 30, 2011(PDF, 12MB)
• Management Advisory Report FY Ended June 30, 2011(PDF, 2MB)
• Audit of the County Capital Project Management (Road Maintenance Program, FY 2006-07, Phase I)(PDF, 8MB)
• Audit of Fuel Costs, Consumption and Management--Interim Report(PDF, 5MB)
• Audit of Cash Management Practices(PDF, 315KB)
• Fiscal Year 2010-2011 Report to Citizens(PDF, 555KB)

Reports Issued in Fiscal Year 2010-2011

• *No Management Advisory Report for Fiscal Year Ended June 30, 2010
• Single Audit Reports FY Ended June 30, 2010(PDF, 7MB)
• Comprehensive Annual Financial Report (CAFR) FY Ended June 30, 2010(PDF, 7MB)
• Audit of County Capital Project Management (Kaiakea Fire Station Project)(PDF, 936KB)
• Follow-up Audit of the County of Kauai, Building Division, Department of Public Works(PDF, 9MB)
• Performance Audit of Implementation of the Recommendations of the Cost Control Commission Concerning(PDF, 3MB)
• Fiscal Year 2009-2010 Report to Citizens(PDF, 2MB)

Reports Issued in Fiscal Year 2009-2010

• Performance Audit of the County of Kauai Building Division, Department of Public Works(PDF, 3MB)

Peer Review

• 2013 Peer Review--External Quality Control Review of the County of Kauai, Office of the County Auditor for the period January 1, 2011 through December 31, 2012(PDF, 248KB)
• 2013 Certificate of Compliance from The Association of Local Government Auditors for peer review for the period January 1, 2011 through December 31, 2012.(PDF, 210KB)

Work Plan

• FY 2011-2012 Annual Audit Work Plan(PDF, 132KB)
• Amendment to FY 2011-2012 Annual Audit Work Plan(PDF, 48KB)
• FY 2012-2013 Annual Audit Work Plan(PDF, 125KB)
• FY 2013-2014 Annual Audit Work Plan(PDF, 171KB)