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Introduction <br />The Office of the Legislative Auditor conducted this performance audit of Variable Frequency <br />Drives (VFDs) at County of Hawai`i's Department of Parks & Recreation' (P&R) Aquatics <br />Division pursuant to Section 3-18 of the Hawaii County Charter, which outlines the Office of the <br />Legislative Auditor's primary duties. <br />Performance audits typically examine the effectiveness, economy, or efficiency of a government <br />program. They can include analyzing the services of an entire department or activity, identifying <br />possible cost savings, identifying the outcomes achieved by a program, or comparing actual <br />department practices against the practices called for in law or policy. <br />Our objective in performance auditing is to improve public services provided by county <br />government. We do this by recommending specific actions that will address the issues we raise <br />and by providing valuable information to the public, the administration, program leadership, the <br />Hawai"i County Council, and the Mayor. <br />A performance audit of the VFDs at P&R was included in the Fiscal Year 2014-2015 annual <br />audit plan based on the results of our countywide risk assessment. <br />Variable Frequency Drives at County Pools: Introduction 11 <br />