2009-01-AU Follow-up Review of the 2006 Audit of the Department of Environmental Management's Recycling and Diversion Grants Program

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REPORT FORMAT The 2006 Performance Audit Report of Hawaii County's Recycling and Diversion Grants Program presented General Findings related to departmental and County -wide management and policy issues and Specific Findings related to each of the 11 Recycling and Diversion Grant Programs. This 2009 Follow -up Review of Hawaii County's Recycling and Diversion Grants Program utilizes a similar format: • We list our original June 2006 recommendation for each audit finding, followed by the Department of Environmental Management's February 2009 response as to action plan and implementation status (DEM Response) and our March 2009 assessment (LAO Follow -Up). • For copies of Attachments A to J referenced in DEM Response, please contact the Legislative Auditor at (808) 961 -8490 or cschrandta-co.hawaii.hi.us. • Preceding our follow -up report is a table that summarizes the original audit recommendations by grant program, the status of DEM's action plans, and the page numbers in the report where further discussion can be found. REPORT CRITERIA Both the 2006 Performance Audit Report and 2009 Follow -up Review were conducted in accordance with Generally Accepted Government Auditing Standards (GAGAS) issued by the U.S. Government Accountability Office. The County's Recycling and Diversion Grants Program was reviewed for its compliance with the following applicable sections of generally accepted government auditing standards: • GAGAS Section A.1.06 provides, in pertinent part, that: "Those charged with governance have the duty to oversee the strategic direction of the entity and obligations related to the accountability of the entity. This includes overseeing the financial reporting process, subject matter, or program under audit including related internal controls...." GAGAS Section A1.08 specifies that management of an audited governmental entity is responsible for: ,,a. using government resources legally, effectively, efficiently, economically, ethically, and equitably to achieve the purposes for which the resources were furnished or the program was established; b. complying with applicable laws and regulations ... c. implementing systems designed to achieve compliance with applicable laws and regulations; d. establishing and maintaining effective internal control to help ensure that appropriate goals and objectives are met ... e. providing appropriate reports to those who oversee their actions and to the public in order to demonstrate accountability ... f. addressing the findings and recommendations of auditors ... and maintaining a process to track the status of such findings and recommendations ... h. taking timely and appropriate steps to remedy fraud, illegal acts, violations of provisions of contracts or grant agreements, or abuse that auditors report to it."