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HomeMy WebLinkAboutFY 2016 Budget Presentation-County Auditor Office of the County Aud itor COUNTY OF KAUA‘I Office of the County Auditor 2016 Budget Presentation Tuesday , April 14 , 201 5 201 6 Budget Presentation Page 1 OFFICE OF THE COUNTY AUDITOR I. Mi ssi on It is our vision that through carefully selected audits of critical areas, we can promote honest, efficient, effective and accountable government for the County of Kaua’i. II. Goals and Objectives for Fiscal Year 201 4 -201 5 Goal 1: To serve as a catalyst for positive change throughout county operations. Goal 2: To encourage efficiency and effectiveness of county programs. Goal 3: To inspire public trust by safeguarding the county’s financial integrity by having annual financial audits done by outside au ditors and conducting in -house performance audits. a. Departmental Objectives were as follows: Objective s Achieved? Obstacles or challenges 1 Produc e county wide Fiscal Year 201 3 - 1 4 Comprehensive Annual Financial Report (Goal 3) Yes. CAFR was submitted o n December 3, 2014 . 2 Complete 2 performance audits (Goals 1 and 2) On -going . b. Will objectives be accomplished by June 30, 2015 ? Yes. The CAFR was submitted on time and two (2) performance audits (Audit of County of Kaua‘i Hiring Practices and Aud it of County of Kaua‘i Payroll and Compensation Practices) are anticipated to be completed prior to the end of the fiscal year . c. Obstacles and Challenges. We have been operating our office without a Co unty Auditor, Audit Manager and an Auditor II from the beginning of the fiscal year. d. Strategies to address obstacles or challenges: (1) Staffing – We anticipate filling the vacant positions in the near future. (2) Financial Audit – It should be noted that on the last year of a four -year contract, fundi ng for the current annual financial audit plus funding for the first year of the new four -year contract should be included in the budget, as required for the procurement process. 201 6 Budget Presentation Page 2 III. Successes and A chievements for Fiscal Year 2014 -1 5 T he financial audit f or the fiscal year was completed according to original schedule. Credit is due to the County Finance & Accounting Department, N&K CPAs , and KHM, LLP (auditor for the Department of Water) for their efforts to assist the DOW in issuing their financial state ments as scheduled. IV. Upcoming Plans and Initiatives for Fiscal Year 2015 -16 : Plans: Our goals will remain the same or as indicated by the appointed County Auditor . Our work plan for the next fiscal year will be determined by the appointed County Audito r. V. Challenges  Staff v acancy – Filling the positions of performance auditors: 1. County Auditor 2. Audit Manager 3. Auditor II VI. Budget Overview The Office of the County Auditor’s F iscal Y ear 2015 -16 budget of $979,183 is $49,738 or 4.8 % percent lower than the F is cal Y ear 2014 -15 budget of $1,0 28 ,921 . Salaries, which represent 33 percent of the total budget, s how a decrease of $2,042 or 0.6 percent . Benefits, which represent 17 percent of the total budget, s how a slight increase of $304 or 0.2 percent , which w as due to fully funding one position . Utilities and Equipment & Building Leases each, represent one percent of the total budget . Operations, which represent 48 percent of the total budget, sh ow a decrease of $48,00 0 or 9 .2 percent , which was mainly du e to a de crease in Other Co nsultant Fees of $45 ,000 or 23 percent . Controlled assets was zeroed out, a decrease by $3,000. The Operations budget includes $225,000 for the annual Comprehensive Annual Financial Audit also known as the CAFR and $15 5 ,00 0 for the procurement of forensic auditors and consultants to assist the office in conducting performance audits. 201 6 Budget Presentation Page 3 VII. Comparative Graphs Fund: GENERAL FUND Department: COUNTY AUDITOR FY 2015 FY 2016 $ + / -% + / - Salary and Wages 329,993 327,951 -2,042 -0.6% *Benefits 163,512 163,816 304 0.2% Utilities 7,683 7,683 0 0.0% Vehicle/Equip, Lease 8,550 8,550 0 0.0% Operations 519,183 471,183 -48,000 -9.2% 1,028,921 979,183 -49,738 -4.8% * FY 2015 Benefits include restoring OPEB budget 32% 16% 1%1% 50% FY 2015 Operating Budget Salary and Wages Benefits Utilities Vehicle/Equip, Lease Operations 33% 17% 1%1% 48% FY 2016 Operating Budget Salary and Wages Benefits Utilities Vehicle/Equip, Lease Operations 201 6 Budget Presentation Page 4 VIII. Position Listing a. Vacant positions:  County Auditor ($114,848).  Audit Manager , e xem pt ($95,000). Audit Manager position has been vacant since August 2013.  Auditor II, exempt ($1 funded). This position has been vacant since January 2013. The salary for this position is $85,000 . b. Contractual positions: None c. Critical positions with imp ending retirements or depart ures: County Auditor (term expires on September 15, 2015).