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Chapter 1 <br /> Introduction <br /> Objective <br /> Did the Department of Water Supply implement the 2017 cash handling audit recommendations? <br /> Scope <br /> The prior audit evaluated DWS' Hilo Office cash handling from November 2015 to December 2015 <br /> and May 2016 to June 2016. The Waimea, Kona, and Kau Offices were not included in the original <br /> scope because all work was reviewed, and final cash receipting system reports were posted <br /> through the Hilo Office. <br /> The follow-up audit evaluated cash handling practices from July 2022 to August 2022 at the Hilo, <br /> Waimea, and Kona Offices. The Kau Office no longer receipts cash and, therefore, was not in <br /> scope. <br /> The audit engagement began in August 2020. Subsequently, the audit was suspended in October <br /> 2020 due to implementing the Northstar CIS system (customer service and billing system) and <br /> resumed in July 2022. <br /> This follow-up audit was limited to reviewing and reporting on the implementation of outstanding <br /> audit recommendations. We did not consider new or previous issues that did not relate to our <br /> original recommendations. <br /> Methodology <br /> To verify the Department of Water Supply implemented the 2017 cash handling <br /> recommendations, we: <br /> • Corroborated information with appropriate staff to follow up on the responses to audit <br /> recommendations <br /> • Reviewed applicable laws and other relevant governance <br /> • Performed tests of internal controls and transactions over the cash handling process <br /> • Conducted site visits to verify monitoring and oversight practices <br /> • Was mindful of potential fraud, waste, and abuse during the audit <br /> • Noted exceptions and identified areas for improvement <br /> Introduction 1 5 <br />