Audit Recommendations Status Report Fiscal Year 2017

From Honolulu Auditor, May, 2018

Dear Council Chair Martin and Councilmembers:

Our office has completed its Audit Recommendations Status Report – Fiscal Year 2017, which reviews the implementation status of all outstanding audit report recommendations as of April 2018. The objective of this 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 2017 and March 2018. 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 220 outstanding audit recommendations from 2004 to 2016. The results of our review indicated that

--125 recommendations, or 56%, were satisfactorily addressed [60 recommendations (27%) were completed, 58 recommendations (26%) were resolved, and 7 recommendations (3%) were dropped] and

--95 recommendations (43%) were outstanding [48 recommendations (22%) were in process and another 47 recommendations (21%) were not started].

The attached report contains more information regarding each specific recommendation, including highlights and 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.

Some entities have failed to implement the audit recommendations, we recommend a follow-up audit to be conducted of the following entities:

• Department of Budget and Fiscal Services – Real Property

• Honolulu Liquor Commission

• Department of Parks and Recreation – Hanauma Bay Nature Preserve Fund

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, Christine Ross, at 768-3551 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

c: Kirk Caldwell, Mayor Roy Amemiya, Jr., Managing Director Nelson Koyanagi, Jr., Director, Department of Budget and Fiscal Services

PDF: Audit Recommendations Status Report – Fiscal Year 2017