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Valerie T. Poindexter .. —- Bonnie S.Nims,CGAP <br /> Chair&Presiding Officer •. or•"•! •. Legislative Auditor <br /> Council District 1 <br /> Business Address <br /> 6::4a- 1266 Aamehameha Avenue <br /> Suite A-S <br /> Hilo.Hawaii 96720 <br /> (Enuntg of Pafinn`1 <br /> OFFICE OF THE LEGISLATIVE AUDITOR <br /> 25 Aupuni Street Hilo, Hawaii 96720 * (808)961-8386 • Fax(808)961-8905 <br /> website-htrp hawmicounp.ear e-mail:publldaor&cahawaithi.us <br /> February 2, 2017 <br /> COUNTY CLERK <br /> Valerie Poindexter, Council Chair and COUNTY OF RAWAI'I <br /> Members of the Hawaii CountyCouncil <br /> RECEIVED <br /> Time 33 By lin, <br /> Hawaii County Council Date FEe. 02 2oi7 <br /> 25 Aupuni Street <br /> Hilo, Hawaii 96720 <br /> Dear Madam Chair and Council Members, <br /> In accordance with Hawaii County Charter Section 3-18(d)(2), attached is the Office of the <br /> Legislative Auditor's report of our audit of Inventory Management of the Department of Public <br /> Works Highway Maintenance Division. The purpose of the audit was to determine whether internal <br /> controls currently in place are effective in ensuring accurate and complete inventory and inventory <br /> records, accountability for inventory and inventory records, and adequate safeguarding of inventory. <br /> We also identified potential areas for improvement. <br /> The Division's inventory management system lacks sufficient internal controls, including <br /> independent monitoring, proper recording, and disposal of inventory, continuously tracking of items <br /> prone to theft, adequate safeguarding,training of employees, and written policies and procedures. <br /> Due to these internal control weaknesses, as well as errors in processing inventory, physical <br /> inventory and inventory records were inaccurate and incomplete. <br /> Please contact me at 961-8386, if you need further information. We sincerely thank the staff of the <br /> Department of Public Works Administration, Highway Maintenance Division, and the Department <br /> of Finance Property Management Division for their assistance and cooperation during the audit <br /> process. We sincerely appreciate all of their valuable time and efforts spent on providing us <br /> information. <br /> Respectfully, <br /> _ 1 <br /> r a <br /> Bonnie S. Nims, CLAP p <br /> Legislative Auditor Comm.No. I 0 1 <br /> Ref.To: FL <br /> (Note: The original audit report was replaced Ret.Dote Elk Ob. 20t7 <br /> per Comm. No. 109.1.) <br />