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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 />This engagement aims to evaluate affordable housing credits (AHC) issued, transferred, <br />redeemed, and outstanding through a comprehensive accounting of credits and testing of the <br />Office of Housing and Community Development's control environment. <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 />Our objective in performance auditing is to improve public services provided by the county <br />government. We do this by recommending specific actions to address the issues we raised and <br />by providing valuable information to the public, the administration, program leadership, the county <br />council, and the mayor. <br /> <br />About Us 4 <br />