Audit Recommendations Status Report Fiscal Year 2014

Honolulu Auditor Report No. 15-01, February 2015

Dear Council Chair Martin,          February 27, 2015

Our office has completed its Audit Recommendations Status Report- Fiscal Year 2014, which reviews the implementation status of all outstanding audit report recommendations as of October 2014. The objective of this information review was to determine how many audit recommendations were completed (C), resolved (R), in process (I), not started (N), or should be dropped (D). This report fulfills the city charter mandate, Section 3-502.1 (d), that the city auditor follow-up and monitor compliance with audit recommendations by audited entities.

The review was conducted between October 2014 and January 2015. During the assessment, the audit team reviewed information, analyzed data, and discussed the status of the audit recommendations with the departments and agencies responsible for implementing the audit recommendations.

Our review covered 150 outstanding audit recommendations from 2004 to 2013. The results of our review indicated that

• 25 recommendations (17%) were completed,
• 14 recommendations (9%) were resolved,
• 3 recommendations (2%) were dropped,
• 71 recommendations (47%) were in process, and
• 37 recommendations (25%) were not started.

In total,

• 39 recommendations (26%) were satisfactorily addressed,
• 108 recommendations (72%) remain outstanding, and
• 3 recommendations (2%) were dropped.

The attached report contains more information regarding each specific recommendation, including recommendation status; management comments and actions related to the recommendations; an update on the latest management actions planned; and, as applicable, the expected date for completing the outstanding recommendations.

We note that the Mayor and Managing Director did not provide audit recommendation status updates for their respective offices. At the time of our review, the Managing Director's office was transitioning between directors and was unable to provide status updates that met our project deadlines. We acknowledge the time and resource constraints of the Managing Director's office during the transition and hope that the offices will be able to participate in the next audit recommendation status update.

A management response was not required for this report. We are available to meet with you and your staff to discuss the review results, provide additional information, or to answer any questions. Please contact the auditor-in-charge, Troy Shimasaki, at 768-3131 or me at 768-3130 if you have any questions regarding the report.

We wish to express our appreciation for the cooperation and assistance provided us by the many departments, agencies, and commissions that assisted us during this review.

Sincerely,

Edwin S. W. Young

City Auditor

PDF: Audit Recommendations Status Report Fiscal Year 2014 (full text)