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Colleen M.Schrandt AV.'d tt!//;. 3 <br /> Legislalive Audiror <br /> q f OF BHP��. <br /> alailing Address: Business.1 cic/ress: <br /> Ilaical.'County Building 1266 Kamc hameha <br /> 2?.lupuni Street C.fixft±Tr of lia ai G i Ironworks Budding. Room:1-1 <br /> /lilo. lluiaai'i <br /> 96720 Milo, llcnrai i 96-201 <br /> OFFICE OF THE LEGISLATIVE AUDITOR <br /> Telephone: (808) 961-8386 Facsimile: (808) 961-8905 <br /> 2� <br /> o <br /> MEMORANDUM <br /> Date: February 14, 2012 <br /> lo: Dominic Yagong, Council Chairperson <br /> N J <br /> and Members of the Hawaii County Council o _ <br /> From: Colleen Schrandt, Legislative Auditor y - <br /> Subject: FY 201 1-2012 Audit Plan and Update <br /> In accordance with Hawaii County Charter §3-18(d)(2), I am transmitting below an annual audit <br /> plan, together with an update on performance audits, follow-up audit reviews, and other tasks <br /> proposed by the Legislative Auditor's Office during FY201 1-2012. <br /> New Performance Audits <br /> Department of Parks and Recreation— Facilities Asset Management. On July 20. 2011. the <br /> Legislative Auditor's Office completed a limited scope performance audit (tithe Department of <br /> Parks and Recreation's Facilities Asset Management, and presented its audit report to the <br /> Council's Finance Committee on August 2. 2011. Audit recommendations included implementing <br /> industry best practices for comprehensive asset management including, but not limited to: <br /> (1) updated facility inventories and condition assessments: (2) integrated plans to address <br /> preventative maintenance as well as deferred maintenance, ADA rehabilitation, and hazardous <br /> materials abatement; and (3) prioritized operations and budgeting to meet critical repair needs. <br /> periodic maintenance activities, and manpower and equipment requirements. <br /> Department of Environmental Management— Billing/Collection of Sewer Fees. On November 9. <br /> 2011. the Legislative Auditor's Office conducted an entrance conference with the Department of <br /> Environmental Management to discuss a limited scope performance audit of internal controls <br /> related to the Wastewater Division's billing and collection of sewer tees. During the entrance <br /> conference, DEM indicated that it was revising all policies and procedures related to its billing and <br /> ComRn. No. S �S I <br /> Ref. To; <br /> Serving the Interests of the People o/Our Island 1Ref Dote <br /> Ilawai7 County is an Equal Opportunity Provider and[Awhile!. <br />