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OHA: Office of Hawaiian Affairs

Financial Transparency

Annual Reports

He ʻike ʻana ia i ka pono; It is a recognizing of the right thing.
One has seen the right thing to do and has done it. – ʻŌlelo Noʻeau

Transparency and openness are foundational to building trust. With this in mind, OHA’s Annual Reports highlight the agency’s programs and leadership; and most importantly, they provide a financial summary and accounting of OHA’s activities and expenditures for each 12-month (July to June) fiscal cycle. OHA’s Annual Reports are published each January.

View Annual Report Audits and Trustee Protocol Allowances.

Audits and Financial Statements

The Financial Statements and Report of Independent Certified Public Accountants provide a review of OHA’s finances each fiscal year (July 1 to June 30 of each year). Reports are prepared by the Resource Management Line of Business and OHA is responsible for the accuracy of this information, and for its completeness and fairness, including all disclosures. The report includes the independent auditor’s report, management’s discussion and analysis (MD&A), basic financial statements, and any notes to the financial statements.

Trustee Protocol Allowance

Each OHA Trustee is allowed a small Trustee Protocol Allowance that may be used to cover expenses reasonably related to a Trustee’s official duties and responsibilities, that are consistent with OHA’s mission to better the conditions of Native Hawaiians, and that comply with applicable laws and OHA policies. 

At the end of each quarter, OHA administrators compile a quarterly report of expenditures made by each Trustee from his or her Trustee Protocol Allowance, distribute copies of the quarterly report to all Trustees, and post a copy of the report to OHA’s website.  Current and past Trustee Protocol Allowance Quarterly Expenditure Reports, beginning with the first quarter of fiscal year 2020 (July 1 – September 30, 2019) are available for review by beneficiaries and the general public.

Other Reviews and Reports

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