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<br /> <br /> <br /> 0 Chapter 1: AUDIT PLAN <br /> <br /> <br /> <br /> Chapter 1 <br /> AUDIT PLAN <br /> <br /> <br /> <br /> <br /> Audit Scope This limited scope performance audit is intended to provide a broad <br /> review of the adequacy of current internal control systems of the <br /> Department of Public Works and its Highway Maintenance and <br /> Traffic Divisions to support their attainment of the mission statement <br /> of the Highway Fund: "To maintain and to continually improve the <br /> County's roadway transportation system for a safe and efficient <br /> movement of people and goods around the island." This <br /> performance audit also reviews the County's broader program goals <br /> and performance objectives related to the provision of services in a <br /> fair, efficient, and effective manner that is transparent and <br /> accountable to the public. The audit period covers FY 2006-2007 <br /> and FY 2007-2008. <br /> u As defined in section 1.30 of Government Auditing Standards, July <br /> 2007 Revision (Yellow Book): "Internal control comprises the <br /> plans, policies, methods and procedures used to meet the <br /> organization's mission, goals and objectives. Internal control <br /> includes the processes and procedures for planning, organizing, <br /> directing, and controlling program operations, and management's <br /> system for measuring, reporting, and monitoring program <br /> performance..." <br /> ~J <br /> Audit Objectives Assess the adequacy of internal control systems to provide current <br /> and historical information in a timely manner and in a format that <br /> permits analysis as a basis for decision-making relating to County <br /> roadways in the following areas: <br /> Ranking of road conditions. <br /> • Development of useful life estimates. <br /> • Determination of timing and resource allocation for road <br /> rehabilitation and repair. <br /> • Incorporation of data into Department of Public Works and <br /> County-wide operational planning and budget processes. <br /> • Compliance with GASB 34 (Government Accounting Standards <br /> Board Statement 34. Basic Financial Statements - and <br /> Management's Discussion and Analysis - for State and Local <br /> n Governments). <br /> U Assess the adequacy of internal control systems for communicating <br /> and coordinating operational tasks within and between the Highway <br /> Maintenance and Traffic Divisions; between the various DPW <br /> Divisions and DPW Administration; between DPW and other County <br /> <br /> <br /> <br /> U <br />