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should not be accepted as justification for dropping a significant finding or a related <br />recommendation. <br />7.42 When the comments oppose the report's findings, conclusions, or recommendations, and <br />are not, in the auditors' opinion, valid, the auditors may choose to state their reasons for rejecting <br />them. Conversely, the auditors should modify their report if they find the comments valid. <br />In our desire to provide the Council with a fair, objective, comprehensive and balanced report, we <br />closely follow this comment process. The manner of transmittal of NACA's report to the Council, <br />including responses from concerned agencies, mirrors the transmittal of the County's annual <br />independent financial audit and special studies on glass recycling, marijuana eradication, and <br />nonprofit leases. In the case of the Special Study on the Status of Animal Control in the County of <br />Hawai `i issued by the Auditor's Office on November 13, 2000 (Communication 396.032), the <br />administration and the Hawaii Island Humane Society were given an opportunity to respond to the <br />study. We noted that a "recent flooding disaster had delayed the response of a few agencies" and <br />proceeded to transmit comments to the Council as they were received. We did not, however, delay <br />the issuance of the study due to any tardy receipt of appended comments. Likewise, in this <br />instance, we are observing the declared deadline date for comments (October 9, 2001) and <br />releasing the report accordingly. <br />Moreover, on August 20, 1997, the Council adopted Resolution No. 131-97 that formalized the <br />procedure for issuing audits, program reviews, expanded research and special studies." The <br />resolution stated, in part, that the "Preliminary draft is transmitted to the affected agency and <br />Mayor for written comments and any comments received are included in final report. After final <br />revisions are made, a final draft is submitted to the Council." <br />NACA will submit their comments in writing or respond verbally at a scheduled Human Services <br />and Economic Development Committee meeting. <br />CONCLUSION <br />Recognizing that the Council and the Legislative Auditor's Office are "joined at the hip," we <br />endeavor to protect and maintain the integrity and independence of audits and investigative studies <br />performed under our purview. We will not succumb to external pressures and demands to the <br />premature release of an incomplete work product. The public and any professional firm with <br />whom we contract deserve more. <br />The Legislative Auditor's office is committed to forthright and accountable transmittal of public <br />information. Currently, we are working with Data Systems Department to post the NACA report and all <br />appended agency comments on the County of Hawaii website (www.co.hawaii.hi.us/). Copies will be <br />available at the County Clerk's Office in Hilo, the Council's Kona Branch Office and the Hawaii County <br />Services Office in Kailua-Kona. <br />Thank you very much. <br />Enc. NACA Report <br />