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Section I <br />Policies and Procedures <br />The purpose of this audit manual is to provide a description of the duties <br />Introduction <br />and responsibilities of the Office of the Legislative Auditor(office) and to <br />establish internal policies and procedures for the office. This audit manual <br />is a reference and guide for audit staff, in order to ensure that our audit work <br />is conducted in accordance with government auditing standards (GAS). <br />Thisaudit manual describes the audit function of the office, its authority to <br />conducts audits, and the general way in which audits are planned, <br />organized, carried out, and reported by the office.In addition, this audit <br />manual serves to guide employees of the officein the conduct of their work <br />and to ensure that the office meets generally accepted government auditing <br />standards (GAGAS) as set forth in the Government Auditing Standards, <br />commonly referred to as the Yellow Book2011 Revision,issued by the <br />U.S. Government Accountability Office (GAO). <br />Periodically, the policies and procedures of this audit manual will be <br />reviewed by the legislative auditor and the audit staff to ensure that this <br />audit manual is appropriate and complete. An electronic version of this <br />audit manual and accompanying formis stored on the office shared drive <br />titled Audit Manual. <br />This audit manual is not a contract of employment between the officeand <br />its employees. The officemaintains an administrative manual for itsat will, <br />exempt appointedemployees. <br />Mission <br />The Office of the LegislativeAuditor (office)independently serves the <br />council and citizens of the Hawai‘iCountyby promoting accountability, <br />fiscal integrity,and openness in local government. We serve as a catalyst <br />for improving countygovernment. Through postaudits of countyagencies, <br />programs and departments, the office will examine the use of public funds, <br />evaluate programs and activities, and provide analyses, options, and <br />recommendations to decision makers in a timely, accurate, and objective <br />manner. <br />Furthermore, the council and the public need objective and timely <br />information about what departments and programs are doing and how they <br />could perform them more effectively, efficiently, and economically.Our <br />work helps to hold countygovernment accountable for its stewardship of <br />the public trust, management of programs and resources, and expenditure of <br />public funds. <br />I-1 <br /> <br />