County of Hawai

Audit Authority Hawai’i County Charter section 3-18 establishes an independent audit function within the Legislative Branch through the Office of the County Auditor. Mission Statement It is our mission to independently serve the County Council and the citizens of Hawai‘i County by promoting accountability, fiscal integrity, and transparency in local government. We conduct performance and financial audits of County agencies and programs in accordance with Government Auditing Standards. The Office of the County Auditor examines the use of public funds, evaluates operations and activities, and provides analyses, options, and recommendations to decision-makers in an objective manner. Our work supports County government in managing public resources, delivering public services, and upholding the public trust. Professional Standards As required by the County 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.