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Office of the Legislative Auditor <br />BONNIE S. NIMS, CGAP, Legislative Auditor <br />Hawaii County Charter Section 3-18 establishes and defines the Office of the Legislative <br />Auditor. <br />Overview of Operations <br />• The Office of the Legislative Auditor conducts performance and financial audits, as well as <br />follow-up audits to monitor the status of prior audit recommendations. In addition, we <br />coordinate the financial statement and federal single audits of the County with an <br />independent CPA firm. <br />• Our mission is to serve the citizens and Council of Hawai'i County by promoting <br />accountability, fiscal integrity, and openness in local government. Our work is intended to <br />assist County government in its management of public resources, delivery of public services, <br />and stewardship of public trust. We do this by recommending specific actions that will <br />address the issues we raise, and by providing valuable information to the public, program <br />leadership, the Mayor, and the County Council. <br />• To quote the US Government Accountability Office (GAO) "Audits provide essential <br />accountability and transparency over government programs." Specifically, our audits <br />o examine the use of public funds; <br />o evaluate the effectiveness, economy, or efficiency of County operations and activities; <br />and <br />a provide value-added findings and recommendations to County management, officials, <br />and citizens in an objective and independent manner. <br />Impact of County Charter on Operations <br />Section 3-18 of the County Charter provides us the authority and framework to perform <br />independent performance and financial audits of County funds, programs, and services. For <br />example, the Charter: <br />• defines the Office as independent and to be headed by a 6 -year term appointed proficient <br />and experienced auditor <br />• provides for full, free, and unrestricted access to <br />o . County employees and officers; <br />o County records (except as protected under law, rule, or privilege); <br />o County properties, facilities, or equipment; and <br />o administer oaths and subpoena witnesses and compel the production of records <br />• requires the Office to conduct audits in accordance with GAO's Government Auditing <br />Standards. These standards set the framework for performing high-quality audit work <br />Comm. No. 4.5 <br />