HONOLULU AUTHORITY for RAPID TRANSPORTATION

HART Audit
April 14, 2016

 

HONOLULU RAIL TRANSIT PROJECT

 



HART Audit
City and County of Honolulu

Office of the City Auditor
Aloha and Welcome!

Welcome to the City and County of Honolulu's Office of the City Auditor's website. This site reflects
our continuing effort to communicate useful and timely information to city officials and public
stakeholders regarding my office and the work that we do. Our goal is to provide independent and
objective analyses, along with recommendations to help promote accountability, efficiency
and effectiveness within Honolulu's city services (emphasis added). We hope you will find our
information useful.

Edwin S.W. Young
MBA, MS, CIA, CFE, CGFM, CRMA
City Auditor

Independence
To ensure the objectivity of the Office of the City Auditor, the charter requires that the City Auditor be independent of the mayor
and the city council (emphasis added). The charter further enhances the auditor's independence through a six-year appointment by
council, with removal from office for cause by a two-thirds vote of the council. While the council can recommend audit topics, the City
Auditor determines the work program for the office. The Office of the City Auditor administratively reports to the City Council of
Honolulu.

Professional Standards
As required by the city charter, we adhere to very rigorous and demanding professional auditing requirements described in Government
Auditing Standards, or more commonly referred to as GAGAS or the Yellow Book. These standards include requirements for
planning our work, ensuring that our staff is properly trained and supervised, determining our rationale for the objectives,
scope and methodology, selecting the criteria we use to evaluate the audit subject, and ensuring that our evidence is
sufficient, relevant, and competent (emphasis added).
Last Reviewed: November 14, 2013

 HART Audit

 

 

Audit of the Honolulu Authority
For Rapid Transportation (HART)

 

A Report to the
Mayor

and the

City Council

of Honolulu

Submitted by

THE CITY AUDITOR
CITY AND COUNTY

OF HONOLULU

STATE or 

Report No? 1exx
April 2016

 

 

 

 

HONOLULU

  

  

A A 


PROJECT

 

   
 

HART 

HONOLULU AUTHORITY 'nr RAPID TRANSPORTATION

HART Audit
 Flawed process
Confidentiality not honored
Timeline rushed
 Flawed content
Factually inaccurate

 HART Audit
The City auditor’s team checked hundreds of
HART documents. None of the documents
the auditor examined showed any money
misspent, and all money was present and
accounted for.

 HART Audit
 HART regularly updates its financial
plans based on the most current
information and in conjunction with
the FTA

 HART Audit

HART saved by repackaging
the Westside Station Group
Contract

 

HONOLULU RAIL TRANSIT PROJECT

 



HART Audit

HART has filled key vacancies

 

HONOLULU RAIL TRANSIT PROJECT

 



HART Audit

current office occupancy
rate is 88%

 

HONOLULU RAIL TRANSIT PROJECT

 



HART Audit
 City paid design-build offerors
stipends for proposal preparation as
allowed by law and is an industry
best practice

 HART Audit
 HART regularly and accurately
reports General Excise Tax (GET)
receipts and forecasts

 HART Audit
 Items of Agreement
 Fill key vacancies
 Improve contract administration
 Increase staff training

  ahaZO/



HUDULULU 

 

 

 
   

HONOLULU RAIL TRANSIT PROJECT HART