HomeMy WebLinkAboutCOM 0143.005 2014-2016KAREN EOFF
Chairperson
VALERIE T. POINDEXTER
Vice Chair
AARON S.Y. CHUNG
MAILE "MEDEIROS" DAVID
GREGGORILAGAN
DRU MAMO KANUHA
DENNIS "FRESH" ONISHI
DANNY PALEKA
MARGARET WILLE
HAWAII COUNTY COUNCIL
County of Hawai `i
Hawai `i County Building
25 Aupuni Street
C-)
Hilo, Hawai `i 96720
v+
p n
C t
April 6, 2015
0
TO: Dru Mamo Kanuha, Council Chair
and Members of the Hawaii County Council
.Q
FROM: Karen Eoff, Chair,.��� �-
Committee on Finance
SUBJECT: Office of the Legislative Auditor's Presentation Material;
Departmental Budget & Program Reviews for Fiscal Year 2015-2016
The purpose of this transmittal is to submit material to be presented by the Office of the
Legislative Auditor during Departmental Budget and Program Reviews for the Operating and
Capital Budgets for fiscal year 2015-2016.
This material was received by our office from Legislative Auditor Bonnie Nims on March 30,
2015. This presentation will take place during the Special Meeting of the Finance Committee on
Friday, April 24, 2015.
Thank you.
KE/wb
Attachment: Office of the Legislative Auditor's Presentation Material
Comm' No�j$ 143.5
Hawai `i County is an Equal Opportunity Provider and Employer Ref. To: • ` *L
Ref. Dote 1AVR 2 4 ZUlb
Office of the Legislative Auditor's
Program Review
Current Projects
• Performance Audits:
• County purchasing cards (pCards)
• Department of Information Technology (performed by Accuity LLP)
Department of Parks and Recreation
• Use of Variable Frequency Drives (VFD) at County Pools
• Cash Receipting
• Audit Follow -Up
o Agreed -Upon Procedures: County Clerk and Elections Division
Regarding the 2012 Primary and General Elections
April June September
Elections Follow -Up pCards Dept of IT VFD @ Cnty Pools P&R Cash Receipting
Accomplishments
• Annual Financial Audit & Single Audit of the County
o Contract performed by N&K CPAs, Inc.
o CAFR Issued January 2015
o Single Audit Issued March 2015
• Six programs were audited
• County -Wide Risk Assessment
Used to assess risk and develop annual audit plan for fiscal year
20152016.
Office of the Legislative Auditor's
Fiscal Year 2015-2016 Budget Detail
• Requested budget of $755,931
o Increase from FY 2014-150f $2,613(0.3%)
FY ii -12
$786,484
FY 12-13
$793,955
FY 13-14
$753,318
$755,931
FY 15-16
Auditor's
Fiscal Year 2015-2016 Budget
Account FY 2014-2015 FY 2015-2016 $ %
Number Account Description Budget Budget Difference Difference
5108.01 Legislative Auditor S&W
011 Regular $ 335,328 $ 340,044 $ 4,716 1.4%
099 Miscellaneous $ 1,983 $ 2,000 $ 17 0.9%
Legislative Auditor 5&W Total $ 337,311 $ 342,044 $ 4,733 1.4%
5108.02 Legislative Auditor OCE
102
Telephone
$
5,720
$
5,720
$
-
0.0%
104
Travel/Conferences
$
13,940
$
17,520
$
3,580
25.7%
106
Printing
$
450
$
250
$
( 200)
-44.4%
109
Equip. Maint. & Repairs
$
1,550
$
1,550
$
-
0.0%
111
Rental/Lease of Equip.
$
1,600
$
1,600
$
-
0.0%
112
Mileage & Auto Allowance
$
1,000
$
1,000
$
-
0.0%
114
Electricity
$
6,000
$
6,000
$
-
0.0%
115
Misc. Contract Services
$
50,000
$
45,000
$
(5,000)
-10.0%
227
Computer & Office Equip.
$
1,700
$
1,700
$
-
0.0%
235
Misc. Materials & Supplies
$
800
$
500
$
(300)
-37.5%
337
Subscrip & Member
$
947
$
797
$
(150)
-15.8%
338
Rent of Land - Bldgs
$
29,000
$
30,000
$
1,000
3.4%
341
Misc. Charges
$
300
$
250
$
(50)
-16.7%
454
Computer Equip.
$
3,000
$
2,000
$
(1,000)
-33.3%
Legislative Auditor OCE
Total $
116,007
$
113,887
$
(2,120)
-1.8%
5108.15 External Audit
115 Misc. Contract Services $ 300,000 $ 300,000 $ - 0.0%
External Audit Total $ 300,000 $ 300,000 $ - 0.0%
108.5108 Grand Total $ 753,318 $ 755,931 $ 2,613 0.3%
Salaries and Wages
Increase/Decrease
Account from Prior Year
Number Account Description $ %age Explanation
5108.01 Legislative Auditor S&W
011 Regular
099 Miscellaneous
$ 4,716
$ 17
Increase due to a 5% increase in the Legislative
1.4% Auditor's Salary as approved by the Salary
Commission in 2014
0.9% Increased to adjust for a prior rounding
correction.
Legislative Auditor 5&W $ 4,733 1.4%
OCE Significant Variances
Increase/Decrease
Account from Prior Year
Number Account Description $ %age Explanation
Increased for 160 Continuing Professional
104 Travel/Conferences $ 3,580 25.7% Education (CPE) training hours for four audit staff
as required by Government Auditing Standards.
106 Printing $ (200)
115 Misc. Contract Services $(5,000)
235 Misc. Materials & Supplies $ (300)
337 Subscrip & Member $ (150)
338 Rent of Land - Bldgs $ 1,000
341 Misc. Charges $ (50)
454 Computer Equip. $(1,000)
-44.4% Decreased since business cards are now printed
in-house.
-10.0% Decreased to allow for audits conducted by
external audit firms with specialized expertise.
-37.5% Decreased since many of the reference materials
can be accessed on-line.
-15.8% Decreased due to a decrease of professional
subscriptions and memberships of audit staff.
3.4% Increased due to contractual rent increase.
-16.7% Decreased due to low historical expenditures.
Decreased since the Department of IT replaced
-33.3% obsolete computers in FY 2014-2015 and
additional equipment is expected to be minimal.
Legislative Auditor OCE $(2,120) -1.8%
External Audit
Account
Number Account Description
Increase/Decrease
from Prior Year
$ %age Explanation
5108.15 External Audit
115 Misc. Contract Services $ - 0.0% No changes requested from prior year.
External Audit $ - 0.0%