Report to the Legislature on Legislative Audit 2005

REPORT TO THE TWENTY-FOURTH STATE LEGISLATURE REGULAR SESSION 2005 ON PROGRESS OF DOBOR IN ADDRESSING THE AUDITOR’S CONCERN IN THE 1998 AND 2001 AUDIT OF THE MANAGEMENT OF STATE BOATING FACILITIES This report is submitted in response to Senate Concurrent Resolution (SCR) No. 168 Senate Draft (SD) 1, Regular Session of 2004, REQUESTING THE BOARD OF LAND AND NATURAL RESOURCES REPORT TO THE LEGISLATURE ON THE PROGRESS OF DOBOR IN ADDRESSING THE AUDITOR’S CONCERN IN THE 1998 & 2001 AUDITS OF THE MANAGEMENT OF STATE BOATING FACILITIES. I. BACKGROUND The Legislative Auditor performed audits of the Division of Boating and Ocean Recreation in 1998 and 2001. Both of the audits were designed to assess the division’s ability to effectively manage the small boat harbors and boat ramps of the State of Hawaii. Additionally, the 1998 audit assessed the adequacy of the department’s financial accounting system and the 2001 audit examined the feasibility of transferring the division from the Department of Land and Natural Resources (DLNR) to the Department of Transportation. Their findings from the audits and the division’s response are shown below. II. STATUS of REPORT NO. 01-09 April 2001 1. Audit Finding: The Division of Boating and Ocean Recreation (DOBOR), under the management of the Board of Land and Natural Resources, needs to develop a realistic strategic plan to address short and long term problems of the State’s boating ...