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<br /> B. DEPARTMENT OF PUBLIC WORKS -GRANT REIMBURSEMENT REQUESTS <br /> Observation: The Department of Public Works (DPW) has not submitted grant reimbursement <br /> requests on a timely basis. <br /> Background: During fiscal 1997, DPW had several reimbursable federal grants, passed <br /> through the State of Hawaii for construction and planning of highway projects. DPW can <br /> request reimbursement upon payment of qualifying expenditures. In practice, DPW has not <br /> consistently requested reimbursement on a timely basis. <br /> For example, as of October 25, 1996, DPW had not requested $459,170 of reimbursable costs <br /> related to the Alii Drive design project. The costs were incurred between September 1995 and <br /> July 1996, with 43% of the costs incurred during 1995. <br /> Untimely requests adversely affect the County's cash flow and investment earnings. <br /> Recommendation: Submit grant reimbursement requests as soon as qualifying payments <br /> exceed apre-determined level; such as $10,000. <br /> Current Status: The Department is currently developing a system for processing <br /> reimbursement requests on a timely basis and for tracking the status of qualifying payments <br /> versus reimbursements. The Department has also increased the frequency of reimbursement <br /> requests. <br /> C. ADJUSTING COMPUTER SYSTEMS FOR THE YEAR 2000 <br /> Recommendation: Implement formal procedures to assess the County's computer systems' <br /> capability relating to rollforward into the yeaz 2000. This matter should be a high priority. <br /> Current Status: See current year's comment. <br /> D. INTERNAL AUDIT FUNCTION <br /> Recommendation: Evaluate the costs versus the benefits of establishing an internal audit <br /> function. <br /> Current Status: The County's Director of Finance is currently evaluating the costs versus the <br /> benefits and is in the early stages of developing an internal audit function. See current year's <br /> comment. <br /> - IS - <br /> <br />