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<br /> Pete Hoffmann, Council Chairperson <br /> and Members of the Hawaii County Council <br /> <br /> July 30, 2007 <br /> Page Two <br /> Audit Process <br /> The audit process of specific depaztments or programs will involve three phases: <br /> planning, field work, and reporting, which aze generally described below: <br /> • Plannin¢. In order to refine audit scope, auditors will meet with department/ <br /> program managers to gain an understanding of their operations as well as any <br /> specific areas of concern or deficiency and to conduct a focused risk assessment <br /> of identified azeas. <br /> • Field Work. During field work, auditors will compile and evaluate data, <br /> document findings, and develop recommendations For any necessazy corrective <br /> action. <br /> • Reporting. Upon completion of field work, audit results will be set forth in <br /> written reports. Findings and recommendations will be presented in a draft report <br /> to the department/program manager for review and response. A final audit report, <br /> including audit findings and recommendations and management's responses, will <br /> be transmitted to the mayor and council and filed with the county clerk as a public <br /> record. <br /> All auditing will be conducted in accordance with govenunent auditing standards. In <br /> addition, the Legislative Auditor's Office is committed to a constructive audit process to <br /> assist departments in meeting our common goals of accountability and effectiveness in <br /> County govenunent. <br /> xc: Harry Kim, Mayor <br /> Casey Jarman, County Clerk <br /> <br />