|
|
Authority
In the November 2002 General Election, the voters demanded accountability in city government when it overwhelmingly approved an amendment to the city charter creating an independent City Auditor. This was precipitated by the council's desire to strengthen the auditing function in city government and ensure that the agencies and programs of the city are held to the highest standard of accountability to the public. The charter affords the auditor the independence to initiate work under the auditor's authority and to consider requests for work from the council. Chapter 5 of the Revised Charter of Honolulu (RCH) establishes the powers of the City Auditor.
Section 3-502, RCH, permits the auditor to have full, free, and unrestricted access to any city officer or employee and grants authorization to examine and inspect any record of any agency or operation of the city, to administer oaths and subpoena witnesses and compel the production of records pertinent thereto.
Mission Statement
The Office of the City Auditor's mission is to promote accountability, fiscal integrity and openness in city government. The Office of the City Auditor will examine the use of public funds, evaluate programs and activities, and provide timely, accurate and objective analyses, options and recommendations to decision makers in order to ensure that the city's resources are being used to effectively and efficiently meet the needs of the public.
Independence
To ensure the objectivity of the Office of the City Auditor, the charter requires that the City Auditor be independent of the mayor and the city council. The charter further enhances the auditor's independence through a six-year appointment by council, with removal from office for cause by a two-thirds vote of the council. While the council can recommend audit topics, the City Auditor determines the work program for the office. The Office of the City Auditor administratively reports to the City Council of Honolulu.
Professional Standards
As required by the city charter, we adhere to very rigorous and demanding professional auditing requirements described in Government Auditing Standards, or more commonly referred to as GAGAS or the Yellow Book. These standards include requirements for planning our work, ensuring that our staff is properly trained and supervised, determining our rationale for the objectives, scope and methodology, selecting the criteria we use to evaluate the audit subject, and ensuring that our evidence is sufficient, relevant, and competent.
Continuing Professional Education
Government auditing standards require that our audit staff complete at least 80 hours of continuing professional education every two years. In addition, the standards require that at least 24 of the 80 hours be in subjects directly related to the government environment and to government auditing.
Types of Audits
The Office of the City Auditor reports the work of performance audits, financial audits, and attestation engagements, which are defined in the United States Government Accountability Office's Government Auditing Standards, 2003 Revision, as follows:
Performance audits provide information to improve program operations and facilitate decision making by parties with responsibility to oversee or initiate corrective action and improve public accountability.
Financial audits provide reasonable assurance about whether financial statements are presented fairly in all material respects in conformity with generally accepted accounting principles (GAAP), or with a comprehensive basis of accounting other than GAAP.
Attestation engagements are engagements concerned with examining, reviewing, or performing agreed-upon procedures on a subject matter or an assertion about a subject matter and reporting on the results.
Office Organization Chart
 |