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HomeMy WebLinkAboutFY 2017 Office of the County Auditor Office of the County Auditor COUNTY OF KAUA‘I Office of the County Auditor 2017 Budget Presentation Tuesday , April 12 , 201 6 201 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 5 -201 6 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 Comprehensive Annual Financial Report for the year ended June 30, 2015 (Goal 3) Yes. CAFR wa s completed and submitted as required . 2 Complete performance audits (Goals 1 and 2) On -going . b. Will objectives be accomplished by June 30, 2016 ? The CAFR was s ubmitted as required and the performance audit (Audit of the Kauai Humane Society ) is a nticipated to be completed by the end of the fiscal year . c. Obstacles and Challenges. The office continues to be in operation without a County Auditor, Audit Manager and Internal Staff Auditor . The Council is well awar e of this issue and will continue open recruitment until a candidate is found. d. Strategies to address obstacles or challenges: (1) Staffing – We anticipate filling the vacant positions in the near future. (2) Financial Audit – We have just completed the first year of a four -year cont ract. (However, i t should be noted that on the last year of a four -year contract, funding 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 procuremen t process.) 201 6 Budget Presentation Page 2 III. Successes and A chievements for Fiscal Year 201 5 -1 6 T he financial audit for the fiscal year was completed as required . 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 statements as required . IV. Upcoming Plans and Initiatives for Fiscal Year 2016 -17 : Plans: Our goals will remain the same or as indicated by the appointed County Auditor . Our work plan for th e next fiscal year will be determined by the appointed County Auditor. 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 2016 -17 budget of $955,615 is $2,508 or 0.3 % percent higher than the F iscal Y ear 2015 -16 budget of $953,107. Salaries represent 32 percent of the total budget, which remained the same. Benefits, represent 16 percent of the total budget, s how an increase of $2,507 or 1.7 percent . Utilities and Equipment & Building Leases each, represent one percent of the total budget . Operations represent 50 percent of the total budget, which remained the same . Th e Operations budget includes $23 5,000 for the annual Co mprehensive Annual Financial Audit also known as the CAFR and $15 0 ,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 FY 2016 FY 2017 $ + / -% + / - Salary and Wages 304,201 304,202 1 0.0% *Benefits 151,490 153,997 2,507 1.7% Utilities 7,683 7,683 0 0.0% Vehicle/Equip, Lease 8,550 8,550 0 0.0% Operations 481,183 481,183 0 0.0% 953,107 955,615 2,508 0.3% * FY 2015 Benefits include restoring OPEB budget 0 100,000 200,000 300,000 400,000 500,000 600,000 Salary and Wages Benefits Utilities Vehicle/Equip, Lease Operations FY 2016 and FY 2017 Comparison FY 2016 FY 2017 32% 16% 1%1% 50% FY 2016 Operating Budget Salary and Wages Benefits Utilities Vehicle/Equip, Lease Operations 32% 16% 1%1% 50% FY 2017 Operating Budget Salary and Wages Benefits Utilities Vehicle/Equip, Lease Operations 201 6 Budget Presentation Page 4 VIII. Position Listing a. Vacant po sitions:  County Auditor ($114,848). County Auditor position has been vacant since September 2015.  Audit Manager , e xempt ($95,000). Audit Manager position has been vacant since August 2013.  Auditor II, exempt ($1 funded). This position has been vacant s ince January 2013. The salary for this position is $85,000 . b. Contractual positions: None c. Critical positions with impending retirements or depart ure s: County Auditor (term expired on September 15, 2015).