Audits requested under this subchapter shall be performed by the office of the chief procurement officer, the head of a purchasing agency, the attorney general or corporation counsel with legal authority over the procuring agency, or an independent auditor. An audit report shall be prepared in accordance with section 3-122-178 or section 3-122-180. Except when the audit is done in response to a claim for additional compensation or In connection with an investigation for criminal conduct or fraud relating to the procurement, the report shall be made available to the party audited upon request.
Haw. Code R. § 3-122-176