office of the auditor 1 “maintaining ethics and accountability in government” 20 th annual...

Office of the Auditor

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“Maintaining Ethics and Accountability in Government”

20th Annual ConferenceGuam

July 28, 2009

Marion M. HigaState Auditor, Hawai‘i


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“Maintaining” =

continuing something that’s already there.


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Maintaining ethics and

accountability—especially difficult in

small jurisdictions.

Why?


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Everybody KNOWS everybody else!

Everybody’s RELATED to everybody else!


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Challenge:

dealing with conflicting loyalties and principles.


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Goals for This Opening Plenary

• Raise our awareness of ethical challenges

• Acknowledge them

• Think about dealing with them…

↓

• Commit


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Outline of the Opening Plenary

• The Hawai‘i Office of the Auditor

• How we work

• Where could ethical challenges confront us?

• Small jurisdiction panel discussion

• How could we help each other overcome the challenges?


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Sometimes it may be good to be last.


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The Hawai‘i Auditor

• Constitutional authority, independence

• 8-year renewable term

• Appointment vs. removal

• Broad range of work

• Ability to self-initiate work


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The Hawai‘i Auditor (continued)

• Access to information; subpoena power

• Exemption from civil service and collective bargaining

• Our own attorneys

• Budget flexibility


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Who We Are

• Staff size

• Composition

• Academic backgrounds


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Nature of Our Work

• Audits:ManagementFinancial IssuesFinancial Statement

• Studies


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Nature of Our Work (continued)

• Analyses:Proposed Regulation of Occupations (sunrise)SunsetProposed Mandatory Health Insurance Coverage

• Task Forces


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Exhibit 1.1Hawai‘i Superferry in Honolulu Harbor


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Exhibit 2.3Damaged Mooring Bollard at Kahului Harbor


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Exhibit 2.8Tugboat Pushing Barge Against Pier in Kahului Harbor


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How We Work

• Legislative requests

• Yellow Book

• Team structure, managerial involvement


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How We Work (continued)

• 3 Phases:PlanningFieldworkAnalysis and report production

• Electronic working papers


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Where Could the Ethical Challenges Come From?

• During audit work

• Independence statements (case study)

• State ethics code

• If “cause” is statutory…

• How high to take a recommendation?


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Panel Discussion:

In small jurisdictions, how much harder is it to overcome the ethical challenges?


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How could we help each other overcome the challenges (and temptations)?

• “Maintaining” = continuing something that’s already there

• Are ethics there in your jurisdiction? In your area of responsibility?

• Is accountability there in your jurisdiction? In your bailiwick (kuleana)?

• “What’s my responsibility to do something about it?”


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Questions we want to avoid:

• “Where were the auditors?”

• “Why us?”

• “If not us, then who?”

• “What is the tone at the top?”

• “How would this look in the newspaper?”


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Answers are not simple.

A case study to take to lunch with you…


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Contact Us:

Hawai‘i Office of the Auditor

Kekūanaō‘a Building

465 S. King Street, Room 500

Honolulu, Hawai‘i 96813

Phone: 808-587-0800

FAX: 808-587-0830

E-mail: [email protected]

Web site: www.state.hi.us/auditor

office of the auditor 1 “maintaining ethics and accountability in government” 20 th annual...

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