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Council Chairperson Dominic Yagong and Members of the Hawaii County Council February 14, 2012 Page Two collection of wastewater and solid waste fees (current and delinquent). "Therefore, we have postponed the audit to allow DEM time to complete the process and implement its revised policies and procedures. We are awaiting DEM's response as to timelines for implementation of a strategic plan and revised policies and procedures. Performance Audit Follow-ups Department of Public Works — CIP Contract Supplements/Change Orders (2008). On July 11, 2011, the Department of Public Works transmitted to our office a spreadsheet of contract supplements and change orders approved during the period July 1, 2009 through December 31. 2010. To permit comparison of contract supplements and change orders to the entire contract population, our office requested a spreadsheet of all construction and professional services contracts active during the same period. On December 8, 2011, DPW provided the requested data. which we are analyzing and independently corroborating, results of which will he compiled in a report to the Council and the Mayor and filed with the Clerk as a public record. Department of Water Supply— Cash Handling and Financial IT Systems (2010). On December 1, 2011, our office transmitted to the Department of Water Supply a request for an update on its implementation of 2010 audit recommendations for improving internal controls related to its cash handling and financial IT systems. On January 23, 2012, DWS transmitted its written response. which we are evaluating for effectiveness of actions reported, results of which will be compiled in a report to the Council and the Mayor and filed with the Clerk as a public record. Contract Services Real Property Tax Review— Resolution No. 76-11. On May 17, 2011, the Council adopted Resolution 76-11, requesting a review and potential reform of the County of I lawai`i's real property tax structure. On October 11, 2011, the County of I-Iawai`i and the International Association of Assessing Officers (IAAO) entered into an Agreement for the performance of a broad level review of the County's real property tax policy and administration. with the contract amount of$40,000 being paid from the Legislative Auditor's miscellaneous contract services account. Between November 15 and 19, 2011, IAAO consultants conducted site visits and departmental interviews in East and West Hawai`i, and are currently drafting a report that is tentatively scheduled for presentation to the Finance Committee on April 3, 2012. County-wide Risk Assessment and Database The Legislative Auditor's Office has completed development of a database to permit tracking. updating, and regular reporting to the Council on the status of implementation by County agencies and programs of audit recommendations. We are completing an updated County-wide risk assessment survey of County agencies and programs to examine major County functions and activities in greater detail and at different organizational levels, with plans to distribute the updated survey in March-April 2012 with results to be reported to the Council and utilized as a basis for our FY2012-2013 audit plan.