TAILIEUCHUNG - Management Audit of the Division of Conservation and Resources Enforcement

We met first in September and were required to report by the end of the year. The FRC’s announcement invited comments on the issues raised in our terms of reference. In addition, we wrote to representative organisations and to leading audit firms inviting their comments and assistance. A list of those who offered comments is given in Appendix V. We have looked at experience in other countries and noted current developments in the United States, the European Union and elsewhere – see Appendix III. Our terms of reference instructed us to liaise closely with Derek Higgs, who has been conducting a review of the role and functions. | Management Audit of the Division of Conservation and Resources Enforcement A Report to the Governor and the Legislature of the State of Hawai i Report No. 06-01 January 2006 THE AUDITOR STATE OF HAWAI I Office of the Auditor The missions of the Office of the Auditor are assigned by the Hawai i State Constitution Article VII Section 10 . The primary mission is to conduct post audits of the transactions accounts programs and performance of public agencies. A supplemental mission is to conduct such other investigations and prepare such additional reports as may be directed by the Legislature. Under its assigned missions the office conducts the following types of examinations 1. Financial audits attest to the fairness of the financial statements of agencies. They examine the adequacy of the financial records and accounting and internal controls and they determine the legality and propriety of expenditures. 2. Management audits which are also referred to as performance audits examine the effectiveness of programs or the efficiency of agencies or both. These audits are also called program audits when they focus on whether programs are attaining the objectives and results expected of them and operations audits when they examine how well agencies are organized and managed and how efficiently they acquire and utilize resources. 3. Sunset evaluations evaluate new professional and occupational licensing programs to determine whether the programs should be terminated continued or modified. These evaluations are conducted in accordance with criteria established by statute. 4. Sunrise analyses are similar to sunset evaluations but they apply to proposed rather than existing regulatory programs. Before a new professional and occupational licensing program can be enacted the statutes require that the measure be analyzed by the Office of the Auditor as to its probable effects. 5. Health insurance analyses examine bills that propose to mandate certain health insurance benefits. Such

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