Office of the County Auditor

Voters in the 2012 General Election of Maui County approved an amendment to the Revised Charter of the County of Maui (1983), as amended (“Charter”), to establish the Office of the County Auditor.


Mission

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.


Program Description

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.


Independence

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.


Professional Standards

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. 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.

  

2018 Peer Review

Procurement Opportunities

Professional Services bidding opportunities for Fiscal Year 2024 (July 1, 2023 to June 30, 2024):

Solicitation No. 23-01oca - Notice to Attorneys and Law Firms Interested in Providing Legal Services to the Office of the County Auditor for the County of Maui

Solicitation No. 23-02oca - Notice to Persons Interested in Providing Auditing or Accounting Professional Services to the Office of the County Auditor for the County of Maui

Solicitation No. 23-03oca - Notice to Professional Engineers, Architects, Surveyors, and Landscape Architects Interested in Providing Professional Services to the Office of the County Auditor for the County of Maui

Solicitation No. 23-04oca - Notice to Economists Interested in Providing Professional Services to the Office of the County Auditor for the County of Maui

Solicitation No. 23-05oca - Notice to Persons Interested in Providing Financial Analysis Professional Services to the Office of the County Auditor for the County of Maui

Solicitation No. 23-06oca - Notice to Persons Interested in Providing Real Property Appraisal Professional Services to the Office of the County Auditor for the County of Maui

Solicitation No. 23-07oca - Notice to Persons Interested in Providing Property Management or Natural Resource Management Professional Services to the Office of the County Auditor for the County of Maui

Request for Proposals:

RFP No. 24-01oca:  Financial Audit of the County of Maui


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.

Email:  [email protected]