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;y\ \111;7. � <br /> Colleen M. Schrandt I <br /> Legislative Auditor <br /> Mailing Address: ";, , -� � Business Address: <br /> Hawaii County Building r.. `t + 1266 Kamehameha Avenue <br /> C�; 25 Aupuni Street .UU ±1J of Rafi it Ironworks Building, Room A -1 <br /> Hilo, Hawaii 96720 Hilo, Hawaii 96720 <br /> OFFICE OF THE LEGISLATIVE AUDITOR <br /> Telephone: (808) 961 -8386 Facsimile: (808) 961 -8905 <br /> MEMORANDUM == <br /> Date: October 6, 2010 <br /> To: J Yoshimoto, Council Chairperson <br /> and Members of the Hawaii County Council <br /> From: Colleen Schrandt, Legislative Auditor '+ <br /> Subject: Proposed FY 2010 -2011 Audit Plan <br /> In accordance with Hawaii County Charter §3- 18(d)(2), I am transmitting below an annual audit plan <br /> for proposed performance audits, follow -up audit reviews and reports, and other tasks to be undertaken <br /> by the Legislative Auditor's Office in FY 2010 -2011. The audit plan continues the review of County <br /> agencies and programs identified in a County -wide risk assessment conducted in FY 2007 -2008. <br /> Subject to audit scope and availability of resources, we propose to conduct and report on to the Council: <br /> • A performance audit of the Department of Parks and Recreation's strategic plan. including. but <br /> not limited to, achievement of its service and facilities goals. <br /> • A performance audit of the Department of Environmental Management — Administration's <br /> collection of landfill tipping and wastewater fees. <br /> • A follow -up review of the implementation of FY 2007 -2008 audit recommendations by the <br /> Department of Public Works for CIP Contract Supplements and Change Orders. <br /> • A report on the FY 2009 -2010 training and facilitation contract for process improvement in the <br /> Department of Public Works — Building Division's permitting, plan review, and inspection <br /> sections. <br /> • An updated County -wide risk assessment of County agencies and programs, including, but not <br /> limited to, any operations and services, supported in whole or in part by County funds. <br /> In accordance with Hawaii County Charter §10 -13, the Legislative Auditor's Office will monitor the <br /> conduct of the annual independent post -audit of the County's financial transactions by external auditor <br /> Accuity, LLP. <br /> Cow" No, 9eo <br /> Serving the Interests of the People of Our Island Ref. To: } � FC. <br /> Hawaii County is an Equal Opportunity Provider and Employer Ref. Date i�u l 6 201 <br />