COM 0021.000 1996-1998 - Laserfiche WebLink

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tV O. ~+o~M, !~.ti. q,.: a Otnphea K. Yesu Shiro 7 Herry q. Tskahrshi Mayor ~i, Oirnccor l1.II1ITif~J I11 ,~..'3`~IflI`~IiT DEPARTMENT OF FINANCE 25 qupurrl Street. Rana 115 Hilo. Hevsii 95720-4252 [505) 981-8234 Fex [5051 951-5245 November 20, 1996 TO: Constance Kiriu, Legislative Auditor FROM: Harry A. Takahashi, Finance Director SUBJ: Current Year's Observations and Recommendations This is in response to your November 8, 1996, memo providing us with the observations and recommendations of the external auditors. In particular, you have referred Item C, Adjusting Computer Systems For the Year 2000, and Item E, Internal Audit Function, for comments. Item C. Adjusting Computer Systems For The Year 2000 The County is aware of its aged equipment and the pending problem which the year 2000 may bring. In preparation of this event, we will be conducting an assessment of our applications software (e.g., payroll, accounting, billing, etc.) running on the Wang systems. We will also look at implications within the personal computer environment. Upon completion of this assessment, we will develop a course of action to avoid failures to any of our operating systems and software. Item E. Internal Audit Function We concur with the external auditors' recommendations regarding an evaluation of the costs versus the benefits of establishing an internal audit function. While a cost/benefit evaluation is necessary, a decision addressing details of an internal audit program needs to be made first. AS County government programs and services experience continuing growth and expansion, the need to insure adequate internal controls become increasingly important in the protection and safeguard of the public's assets and resources. In today's economic climate, the decision relating to the establishment of any new program needs to be weighed against available resources and other priorities. The County will come to a decision about an internal audit function during the year. -10-