COM 0569.000 2008-2010 - Laserfiche WebLink

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Chapter 1: AUDIT PLAN departments; and between DPW, the County, and external State and Federal agencies related to Highway Fund programs and activities. Assess the adequacy of internal control systems for receiving, tracking, and responding to public complaints related to Highway Fund work. Assess the adequacy of internal control systems for documenting, ~J collecting, and accounting for reimbursable costs incurred in Non- Highway Fund work. Assess the adequacy of internal control systems for infrastructure, f~ equipment, and material inventories to track and safeguard assets ~J and provide data for planning and budgeting of Highway Fund programs and activities. Audit Review departmental documentation provided by the Department of Public Works and its Highway Maintenance and Traffic Divisions Methodology pertaining to the audit objectives outlined above. Review Industry Best Practices including source materials from: • U.S. Department of Transportation's Federal Highway Administration (FHWA). • American Association of State Highway and Transportation Officials (AASHTO). • Transportation Research Board of the National Academies (TRB). • The Road Information Program (TRIP). I~ • State of Hawai'i Department of Transportation. • City and County of Honolulu, Office of the City Auditor. J~ Review Federal, State, and County laws, rules, and regulations ~~JJ including: • Government Accounting Standards Board (GASB). • Hawai'i Revised Statutes (HRS). • Hawai'i Administrative Rules (HAR). • Hawai'i County Charter. • Hawai'i County Code. Interview County personnel including Department of Public Works administrators and support staff; the Highway Maintenance Division Chief, District Overseers and Supervisors, and support staff; the Traffic Division Chief, Section Supervisors, and support staff; and representatives of the Finance Department and Office of the Corporation Counsel. 2