A plan to scrap a previously sought top-down
internal review of the
Honolulu Authority for Rapid Transportation is
underway.
HART’s Internal Audit Committee Chair Edwin Young on Friday said he
believed the board of
directors’ nearly year-old authorization to procure internal auditing services for the rail agency should be canceled until a better option can be created.
Young, a former Honolulu city auditor, said finding HART’s reviewer has been nothing short of problematic, “primarily because the bids came in higher than anticipated,” he told the committee, “and also because it is premised on
internal audit standards, which are contrary to what government auditors follow in terms of the accepted government auditing
standards.”
Moreover, he asserted the agency’s solicitation for internal auditing services — approved by HART’s board in April — “contradicts the City Charter, Article 17-103 and 105, which designates the board as a policy-making board and the CEO as responsible for the day-to-day activities of the internal audit services.”
Young’s request to rescind the board’s prior decision — via Resolution 1, which in part states that the existing “scope…
