HomeMy WebLinkAbout2025 Peer Review
The Association of Local Government Auditors
Awards this
Certificate of Compliance
to the
County of Hawaii
Office of the County Auditor
Recognizing that the organization’s internal quality control system was suitably
designed and operating effectively to provide reasonable assurance of compliance
with Government Auditing Standards for engagements during the period
July 1, 2022 to June 30, 2025.
Corrie S tokes
Corrie Stokes
ALGA Peer Review Committee
,�;i.J Association of Local Government Auditors
�"''
March 4, 2026
Ms. Clare McAdam, County Auditor
County of Hawaii, Office of the County Auditor 120 Pauahi St, Suite 309 Hilo, HI 96720
Dear Ms. Clare McAdam,
We have completed a peer review of the County of Hawaii, Office of the County Auditor for the
period July 1, 2022 to June 30, 2025. In conducting our review, we followed the standards and
guidelines contained in the Peer Review Guide for Assessing Conformance with Government Auditing Standards published by the Association of Local Government Auditors (ALGA).
We reviewed the internal quality management system of your audit organization and conducted
tests to determine whether your internal quality management system was adequately designed
and operating effectively to provide reasonable assurance of compliance with Government
Auditing Standards issued by the Comptroller General of the United States and applicable legal and regulatory requirements. Our procedures included:
•Reviewing the audit organization's written policies and procedures.•Reviewing internal monitoring procedures.
•Reviewing a sample of engagements and working papers.•Reviewing documents related to independence, training, and development of auditing staff.
•Interviewing auditing staff, management, and members of the Audit Committee.
Due to variances in individual performance and judgment, compliance does not imply adherence
to standards in every case but does imply adherence in most situations. Organizations can receive a rating of pass, pass with deficiencies, or fail. The County of Hawaii, Office of the
County Auditor has received a rating of pass.
Based on the results of our review, it is our opinion that the County of Hawaii, Office of the
County Auditor's internal quality management system was adequately designed and operating effectively to provide reasonable assurance of compliance with Government Auditing Standards
and applicable legal and regulatory requirements for engagements during the period July 1, 2022 to June 30, 2025.
lP�...8�
Paul Geib, CFE
Milwaukee Public Schools Stan Sewell, CPA, CFE, CGFM City of Chattanooga