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County auditor outlines FY2024–25 audit plan, flags cybersecurity and follow‑ups
Summary
County Auditor Tyler Benner presented the Office of the County Auditor’s FY2024–25 audit plan to the Communications, Reports and Council Oversight Committee, highlighting monitoring of the external financial audit, a multi‑phase cybersecurity review, follow‑up audits and remediation tracking. The committee voted to close the file on the plan.
County Auditor Tyler Benner on July 23 presented the Office of the County Auditor’s FY2024–25 annual audit plan to the Hawaii County Communications, Reports and Council Oversight Committee in Kailua‑Kona.
Benner said the office will monitor the external auditor, Acuity LLP, as it completes audits of the annual comprehensive financial report, the single audit of federal funds, landfill assurance, Section 8 housing vouchers and the Department of Water Supply financial audit for the year ending June 30, 2024. He described work already completed and in progress, including audits of abandoned vehicles and certain Public Works divisions, and described the office’s remediation tracking and unannounced cash counts.
“We will assess all cybersecurity elements from asset inventory and control through incident response and recovery to ensure a robust, compliant and streamlined posture that mitigates risks and protects critical assets,” Benner said, describing a planned three‑phase cybersecurity audit aligned to Center for Internet Security (CIS) and NIST guidance. He noted that, because of sensitive information, only a high‑level overview will be published and detailed findings will remain confidential while departments address concerns.
Benner also described council‑initiated audits and follow‑up work, including a follow‑up audit of the Hawaii County Fire Department addressing 13 earlier recommendations. He said completed audits will be transmitted to the county council and the mayor and filed with the county clerk as public records.
Committee members praised the readability and utility of the auditor’s materials and asked a series of technical and resourcing questions. Several members expressed support for the cybersecurity audit and offered to pursue state or federal assistance for that work.
After the presentation, the committee voted to close the file on Communication 931. Chair Rebecca Villegas reported the motion carried, with eight members recorded in favor and one member excused.
