Comm No 0004.05 - Legislative Auditor Presentation for Sept 14

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with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. Proposed Charter Amendments We request two changes to Section 3-18 of the County Charter. We request official name changes: FROM: TO: "Office of the Legislative Auditor" "Office of the County Auditor" "Legislative Auditor" "County Auditor" Why are we requesting a name change? • We have been an official independent audit Office since 2008 and are responsible for auditing all County agencies or programs. • The current title of "The Office of the Legislative Auditor" or "Legislative Auditor" could imply that we only audit the legislative branch of the County, not the County as a whole. • GAO and best practices recommends that all matters relating to audits, auditors, and the audit organization must be independent from the audited agency. While the Charter does require and clearly recognize the Office as independent, the current name could be misinterpreted. This is a fact versus appearance issue. As auditors, we must be independent in both fact and appearance. • Finally, two other Counties (Maui and Kauai) are referred to as the "Office of the County Auditor" and Honolulu City & County is called "Office of the City Auditor". ➢ In summary, by making this slight name change, it better defines who we are, clarifies any independence confusion, and brings us in line with our peers and other audit offices in the State.