Office of the County Auditor
The Office of the County Auditor will:
- Serve as a catalyst for positive change in County government through focused independent audits and examination.
- Advocate for the efficient and appropriate use of public resources.
- Increase government transparency for the purpose of bringing a higher quality of life to the citizens of Maui County.
The Office of the County Auditor consists of a County Auditor and necessary staff, and is responsible for promoting economy, efficiency, and improved service in the transaction of the public business in both the legislative and executive branches.
To ensure the objectivity of the Office of the County Auditor, the Charter of the County of Maui (1983), as amended, requires that the County Auditor be independent of the Mayor and the County Council. As such, the County Auditor is appointed to a six-year term.
The Office of the County Auditor adheres to very rigorous and demanding professional auditing requirements as described in Generally Accepted Government Auditing Standards, commonly referred to as GAGAS or The Yellow Book Opens a New Window. . These standards include requirements for planning the audits; ensuring properly trained and supervised staff; determining the rationale for the objectives, scope, and methodology of audits; selecting the criteria used to evaluate the audit subject, and ensuring the evidence is sufficient, relevant, and competent.
GAGAS provide a framework for conducting high-quality audits with competence, integrity, objectivity, and independence. A critical part of GAGAS is the external peer review.
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Cost of Government Commission
Pursuant to Section 3-9.3 of the Charter, the Cost of Government Commission shall be advisory to the County Auditor.