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About us <br /> <br />Mission <br /> <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 /> <br />Audit Authority <br /> <br />Hawaii County Charter §3-18 establishes an independent audit function within the Legislative <br />Branch through the Office of the County Auditor. <br /> <br />Purpose <br /> <br />The purpose of this engagement is to follow up and monitor the responses to audit <br />recommendations by audited entities by evaluating if internal controls over water receipts at all <br />Department of Water Supply cash receipting locations are preventing, detecting, and deterring <br />fraudulent transactions, whether these internal controls are following best practices, and if <br />receipts are deposited timely and intact. <br /> <br />Performance Audit Definition <br /> <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 /> <br /> <br />4 About Us <br />