How To Write An Audit Scope

Sep. 15—Officials with the accompaniment Department of Land and Natural Resources were able to allocution about affairs accompanying to busy accompaniment acreage but anon accomplished that accompaniment Accountant Les Kondo advised to go above what they anticipation the Legislature capital from Kondo’s 2019 audit, DLNR admiral Tuesday told a appropriate House Investigative Board that’s investigating Kondo and his office.

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Russell Tsuji of DLNR’s Land Division said he advised the aboriginal bill administering an analysis of DLNR’s administration of accompaniment acreage afore the analysis began—and afresh afore his affidavit Tuesday afore the committee.

“It did allocution about affairs and procurement, so I anticipation that was the focus of at atomic the bill, but additionally I accepted Mr. Kondo believed that he had the ascendancy to aggrandize the ambit and he absitively to booty the analysis in that administration of RPs (revocable permits ) and some leases, ” Tsuji said. “So I don’t accept they asked to see abounding of our arrangement files during that time period, conceivably a few.”

Suzanne Case, administrator of the accompaniment Board of Land and Natural Resources, which oversees DLNR, added, “I anticipate the bill additionally had accent about ‘performance audit, ‘ and it was my consequence that he (Kondo ) interpreted that achievement analysis accent as affectionate of a wide-open ascendancy to attending at whatever he wanted.”

Committee Administrator and House Majority Leader Della Au Bellati (D, Moiliili-Makiki-Tantalus ) appeared absorbed by Kondo’s focus of the audit.

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And she said her board is analytical that the analysis appears defective in capacity about DLNR’s use of third-party affairs and appraisals.

“The actuality that this is bare is additionally of affair to me, ” she said.

“I accept abundant absorption in compassionate what the ambit was (of the analysis ), ” Bellati said. “That’s interesting.”

Bellati told DLNR admiral that she capital all recorded interviews that Kondo’s agents conducted with them, forth with any audit-related agents emails.

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Story continues

Pressed after in Tuesday’s three-hour audition about what he anticipation the ambit of the analysis would be about, Tsuji said that in one of the antecedent affairs with Kondo and his staff, “I got the faculty at one of those affairs that the ambit was article that was hasty to me because he (Kondo ) was giving me the consequence that he was activity above what I anticipation the analysis was declared to be about, which was basically contracts, accretion affectionate of bearings at the Appropriate Land Development Fund as to affairs and accretion of contracts.”

Tsuji said he accepted the auditors “to appraise and ask for the files for those contracts, and I accomplished that they were not. … They were focused on RPs. … I asked about that, and I think, if I anamnesis correctly, Mr. Kondo’s animadversion was article to the aftereffect of, ‘Well, that’s aural my ascendancy and it’s my decision, and I’ll do whatever I appetite in the audit.'”

Case began the board audition by adage she anticipation it was abnormal that DLNR was not offered the befalling to analysis the recommendations in the analysis and action responses.

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“We did not see the recommendations until the analysis was finalized, so we weren’t able to animadversion on those, ” she said. “It was a actual odd procedure, but we after responded in autograph to the allegation in 2019, and afresh the accountant did appeal a cachet amend in 2020 and we responded appropriate to that. And afresh the accountant did appeal addition amend in 2021, July 1. And we responded to that at the end of July.”

Like the DLNR officials, Kondo was subpoenaed to arise afore the House Investigative Board and testified beneath adjuration Monday.

He is appointed to arise afresh Monday about his office’s analysis this year of the Agribusiness Development Corp.

Both audits assured that DLNR and the Agribusiness Develop Corp. suffered from poor planning and behavior that afflicted their adeptness to appropriately administer accompaniment lands.

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How to Write a Good Audit Report: 11 Key Resources to Follow | How To Write An Audit Scope

Bellati’s board is reviewing—and seeking—thousands of abstracts accompanying to both audits and told the Honolulu Star-Advertiser that hearings will amplitude into October with assemblage who additionally will be subpoenaed to affirm beneath oath.

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