From City Auditor, October 6, 2016

The Honorable Ernest Y. Martin, Chair and Members Honolulu City Council

Subject: Office of the City Auditor’s Quarterly Report as of September 30, 2016

This report provides the Honolulu City Council with an update on the activities of the Office of the City Auditor (OCA) and summarizes our Fiscal Year 2016-17 Work Plan activities.

Projects in Process

• Audit of the City’s Section 8 Tenant-Based Assistance Program (Resolution 15-281, CD1)

• Audit of the City’s Recycling Program (Resolution 15-315)

• Audit of How Domestic Violence Cases Are Handled, Processed, and Resolved by the City (Resolution 16-1)

• Audit of the City’s Bulky Item Collection Service

• Audit of the City’s Homeless Programs

• Audit of the Honolulu Ethics Commission (Resolution 16-164, CD1)

• Service Efforts and Accomplishments (SEA) Report (FY 2016). Report contains citywide and department specific statistics, information and data on city missions, goals, services and programs. Report quantifies inputs, outputs, performance measures, comparisons, and trends over five years. This is the seventh SEA for Honolulu. This project includes:

• National Citizen Survey (NCS)™ City and County of Honolulu (2016) Community Livability Report
• National Citizen Survey (NCS)™ City and County of Honolulu (2016) Dashboard Summary of Findings Report o National Citizen Survey (NCS)™ City and County of Honolulu (2016)Trends Over Time Report
• National Citizen Survey (NCS)™ City and County of Honolulu (2016) Technical Appendices

• Comprehensive Annual Financial Report (CAFR). Financial audit of city and county financial statements for FY2016. Audit by external auditors under OCA contract is underway. External audit includes:

• City and County of Honolulu - Public Transportation System - Bus and Paratransit Operations, Financial Statements and Supplemental Schedules, June 30, 2016
• City and County of Honolulu - Sewer Fund Financial Statements, June 30, 2016
• Financial Audit of the City and County of Honolulu for Fiscal Year Ended June 30, 2016 - Management Letter
• Single Audit of Federal Financial Assistance Programs

Projects Not Started or Suspended

• Citizen-Centric Report 2016

• Review of City Fire Operations

• Review of City Public Building and Electrical Maintenance

• Audit of City Grants Recipients

• Audit of P-Card Purchases. Ongoing review of FY2016/FY2017 p-card purchases.

• Audit of the Honolulu Authority For Rapid Transportation (HART) (Follow-Up)

• Audit Recommendations Status Report. Follow-up of prior outstanding audit recommendations.

• Audit of the Environmental Services Wastewater Contracts and Procurement Practices (Resolution 12-150, CD1) related to Synagro and Beachwalk projects.

• Office of the City Auditor Annual Report

Outstanding Council Resolutions

• None

We will continue to provide the Honolulu City Council and the public with information on city programs and operations in support of the openness and transparency in government initiatives. We will also continue the important work of pursuing accountability, efficiency, effectiveness, and economy in government operations for the City and County of Honolulu.

Respectfully Submitted,

Edwin S.W. Young City Auditor