2022-02 Hawaii Fire Department Performance Audit

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Chapter 1 Introduction Objectives 1. Is the Hawaii Fire Department internal control system suitably designed and operating effectively to ensure compliance with applicable laws, National Fire Protection Association (NEPA) standards, and County policies and procedures? 2. Is the Hawaii Fire Department internal control system suitably designed and operating effectively to deliver an array of fire protection services adequately? 3. Evaluate key performance indicators such as demand for services, best practices, public expectations, and outcomes to determine if current resources contribute or limit department success? Has the department established adequate internal controls to ensure applicable operational procedures were completed and adequately enforced? Scope The audit used trend data for a period ranging from FY2017 to FY2021. Demand for service data ranged from January 2017 to December 2021. Single-year data considered FY2021. The audit referenced HFD's 2015-2020 strategic plan. We reviewed Ocean Safety and Fire Inspections in a limited capacity. The audit began in November of 2021 and concluded in March 2022. Methodology To accomplish our objectives, we: • Traced performance outcomes achieved against the 2015 - 2020 strategic plan. • Interviewed appropriate staff and management to assess their understanding of and compliance with relevant internal controls, County policies and procedures, and applicable standards. • Reviewed applicable documents relating to operations. • Developed an understanding of the departments internal control system, processes, practices, and document flow. • Reviewed the departments written policies and procedures. • Observed monitoring and safeguarding practices. • Conducted site visits. • Noted any exceptions and identified opportunities/areas for improvements. 6 P a g e