The Charter of the County of Kaua`i states in Section 32.01. “There is established within the legislative branch an office of the county auditor, to be headed by a county auditor who shall be appointed by the county council…”

For the past 9 years the Kaua`i County Council has chosen not to comply with this requirement of the Charter.

The purpose and job of the County Auditor is to ensure that financial audits are conducted regularly, AND to perform “performance audits”.

Performance auditing evaluates the efficiency and effectiveness of an agency’s operations, makes recommendations for improvements AND in the process exposes waste, fraud, and abuse.

The Kaua`i Charter specifies this position is to be independent and nonpolitical. It grants the auditor significant power stating “…the county auditor shall have full, free, and unrestricted access to any county officer or employee and shall be authorized to examine and inspect any record of any agency or operation of the county, to administer oaths and subpoena witnesses and compel the production of records pertinent thereto.”

Yet the Kaua`i County Council has decided for the past 9 years not to fund this office, not to hire a full time independent auditor and not to comply with the Kaua`i Charter.

The Kaua`i Charter is the foundational legal document for Kauai County, as the Hawai’i State Constitution is for State government, and the U.S. Constitution is at the federal level.

Full disclosure: I was a member of the Kaua`i County Council and a sponsor of the Charter amendment that created the “Office of the County Auditor”.

When asked, various Councilmembers will claim the Council has “tried” but been “unable to fill the position”. They will then point to other audits the Council has authorized and funded, implying they are thus fulfilling the intent of the Charter.

The Charter language establishing the office of the auditor is clear, as is the Council’s failure to comply.

Hawai’i, Maui, and the City and County of Honolulu each has an Office of the County Auditor plus related support staff. Apparently they have overcome whatever hiring challenges the Kaua`i Council is claiming has kept them from fulfilling their legal duties.

The Office of the Auditor is designed to be independent from the day-to-day political environment that exists at all levels of government.

When the Council itself targets a specific County agency for an audit, that decision by definition is a political one.

The Charter specifies the Council may continue to request audits by Resolution but the County Auditor may also conduct “Performance audits of the funds, programs, and operations of any agency or operation of the county…” WITHOUT THE APPROVAL OF THE COUNCIL OR MAYOR.

An independent County auditor will ensure both random AND regular audits of EVERY County agency occur.

We have excellent County employees serving at all levels with many if not most going above and beyond the call of duty – every single day.

However, as is the case for every large organization public and private, there’s also some degree of waste, fraud, abuse, and inefficiency.

An independent Office of the Auditor will reveal which agencies are understaffed and consequently struggling to adequately fulfill their mission, AND which ones are overstaffed and thus wasting our public tax dollars.

Regular performance audits of all County agencies will also reveal financial mismanagement, the inappropriate or inefficient use of County equipment, and perhaps inconsistent enforcement or favoritism in the permitting process.

The fundamental purpose of a “performance audit” is to evaluate the existing performance of an agency and make recommendations as to how to improve that performance.

Isn’t that what we want and need?

Let’s hope our Council soon finds a path to get there.

Gary Hooser
former member of the Kaua`i County Council 8 years
former State Senator representing Kaua`i 8 years