Annual Audit Plan FY 2017-2018 - Laserfiche WebLink

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Our Audit Authority Performance audits typically examine the effectiveness, economy, or The Hawaii Audit Hawai'i County Charter Section 3-18 establishes an independent audit County Charter authorize the function within the Legislative Branch through the Office of the Legislative Framework Auditor (OLA). It is our mission to serve the Council and citizens of Hawai'i officers, employees, records, and County by promoting accountability, fiscal integrity, and openness in local Several key components are the government. cornerstone for our audit framework. These elements Through performance and/or financial audits of County agencies and provide the Auditor with programs, the Office of the Legislative Auditor examines the use of public independence and result in a high funds, evaluates operations and activities, and provides findings and impact potential to the County. recommendations to elected officials and citizens in an objective manner. Formal Audit Response — We Our work is intended to assist County government in its management of Appointed Auditor— The County public resources, delivery of public services, and stewardship of public of Hawai'i has an appointed trust. Auditor who is independent from • Is this program complying with all applicable laws and elected officials and operational What is a performance audit? management. Performance audits typically examine the effectiveness, economy, or Comprehensive Access — The efficiency of a government program. They can include analyzing the County Charter authorize the services of an entire department or activity, identifying possible cost Auditor to have access to all savings, identifying the outcomes achieved by a program, or comparing officers, employees, records, and actual department practices against the practices called for in law or policy. property maintained by the County Types of questions we may attempt to answer include: and to all external entities, records, and personnel related to their • Is this program accomplishing its goals and objectives? (Are business interactions with the there other ways to achieve this goal?) (Is this goal still relevant?) County. (How do other counties achieve this goal or fulfill this need?) Formal Audit Response — We • How well does the program do what it is intended to do? (How give County departments the many are served?) (What does it cost per unit?) (How does the opportunity to formally respond to County of Hawaii compare to other counties in this regard?) all audit findings and • Is this program complying with all applicable laws and recommendations. regulations? (Does the program meet all federal grant requirements?) (Is the program fulfilling any obligations mandated Adherence to Government Audit by state or county law?) Standards — We conduct all audits in accordance with Generally Performance audits have a broader focus on the organization than more Accepted Government Auditing traditional financial audits. Financial audits are conducted to provide an Standards (GAGAS) promulgated opinion about whether an entity's financial statements are fairly presented by the United States Comptroller and in conformity with generally accepted accounting principles. Financial General. audits do not focus on an entity's performance per se, but rather whether it has taken appropriate actions to control and safeguard its finances and accurately report on its financial conditions. Our objective is to improve public services. We do this by recommending specific actions that will address the issues we raise, and by providing valuable information to the public, program leadership, the Mayor, and the county council. County of Hawai'i, Office of the Legislative Auditor 11