COM 0291.000 2000-2002 - Laserfiche WebLink

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Each of the following should be completed by the Contract Auditor no later than the dates indicated. a. Detailed Audit Plan The auditor shall provide the County of Hawaii by July 15, both a detailed audit plan and a list of all schedules to be prepared by the County of Hawaii. b. At a minimum, the following conferences should be held by the dates indicated on the schedule: Entrance conference with all key finance department personnel and department heads of key offices or programs no later than May 1 The purpose of this meeting will be to discuss prior audit problems and the interim work to be performed. This meeting will also be used to establish overall liaison for the audit and to make arrangements for work space and other needs of the auditor. Progress conference, if necessary with County Legislative Auditor, Finance Director and department heads of key offices or programs no later than October 15 The purpose of this meeting will be to summarize the results of the preliminary review and to identify the key internal controls or other matters to be tested. Exit conference with County Legislative Auditor...no later than November 1 The purpose of this meeting is to summarize the results of field work and to review significant findings. V. ASSISTANCE TO BE PROVIDED TO THE AUDITOR AND REPORT PREPARATION A. Finance Department Assistance The finance department staff and responsible management personnel will be available during the audit to assist the firm by providing information, documentation and explanations. The finance department will prepare, at a minimum, the following: the government-wide financial statements, fund financial statements, required supplementary information, MD&A, notes to the financial statements, the statistical tables, transmittal letter, leadsheets, schedules, reconciliations and other worksheets as needed by the department and for the auditors. -14-