HomeMy WebLinkAboutFY 2025 Budget Synopsis AUDITOR 2024-0402 FINAL
OFFICE OF THE COUNTY AUDITOR
FY 2025 BUDGET AND OPERATIONAL SYNOPSIS
Vacant
County Auditor
1
Department: OFFICE OF THE COUNTY AUDITOR
Division: COUNTY AUDITOR
Fund: GENERAL FUND
1. FY 2024 to FY 2025 BUDGET COMPARISON
FY 2024 FY 2025 $ + / - % + / -
Salary and Wages 9 9 0 0.0%
Benefits 8 8 0 0.0%
Utilities 1 1 0 0.0%
Vehicle/Equip, Lease 2 2 0 0.0%
Operations 300,020 366,020 66,000 22.0%
300,040 366,040 66,000 22.0%
100%
FY 2024 Operating Budget
Salary and
Wages
Benefits
Utilities
Vehicle/Equip
, Lease
100%
FY 2025 Operating Budget
Salary and
Wages
Benefits
Utilities
Vehicle/Equip
, Lease
0
50,000
100,000
150,000
200,000
250,000
300,000
350,000
400,000
Salary and
Wages
Benefits Utilities Vehicle/Equip,
Lease
Operations
FY 2024 and FY 2025 Comparison
FY 2024
FY 2025
2
The Office of the County Auditor provides oversight of county spending and use of funds, and facilitates the conduct of the annual audit, operational and program audits, which provide cost and process improvements as well as conformity to government grant program reporting.
The proposed appropriation of $366,040 allocates $366,020 for operating expenses and represents a $66,000 or 22.0% increase from FY 2024. All other accounts are zero or dollar funded since all positions in the Office of the County Auditor are presently vacant.
2. MAJOR CHANGES AND/OR VARIANCES IN THE OPERATIONAL
BUDGET
Operations increased $66,000 or 22.00% to $366,020.
All other accounts are either zero or dollar funded.
3. OPERATIONAL CHALLENGES FROM FY 2024
• Identifying and procuring the services of a qualified audit firm.
4. OPERATIONAL HIGHLIGHTS FROM FY 2024
• Completed the Audit of the County of Kaua‘i Disaster-Related Procurement.
• Currently in the fifth year of a 5-year contract with our external auditing firm (N&K CPA’s). The Annual Comprehensive Financial Report (ACFR) for FY 2023 is currently being developed and is expected to be completed (with presentation to the Council) in May 2024.