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About Us <br /> Mission <br /> It is our mission to serve the Council and citizens of Hawaii County by promoting accountability, <br /> fiscal integrity, and openness in local government. Through performance and/or financial audits <br /> of County agencies and programs, the Office of the County Auditor examines the use of public <br /> funds, evaluates operations and activities, and provides findings and recommendations to elected <br /> officials and citizens in an objective manner. Our work is intended to assist County government <br /> in its management of public resources, delivery of public services, and stewardship of public trust. <br /> Audit Authority <br /> Hawaii County Charter §3-18 establishes an independent audit function within the Legislative <br /> Branch through the Office of the County Auditor (OCA). <br /> Purpose <br /> The purpose of this audit is to determine if services are being provided effectively, efficiently, <br /> economically, and complies with relevant governance. <br /> Performance Audit Definition <br /> Performance audits provide objective analysis, findings, and conclusions to assist management <br /> and those charged with governance and oversight with, among other things, improving program <br /> performance and operations, reducing costs, facilitating decision-making by parties responsible <br /> for overseeing or initiating corrective action, and contributing to public accountability. <br /> 51 <br />