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We thank the Department of Public Works and Department of Finance Property Management Division staff for their assistance and cooperation during this audit. Management generally agreed with the comments and recommendations in this report. Their complete response to this audit can be found on page 29: Management Comments. Commendations & Noteworthy Achievements During the audit, although problems were still noted, we found that the Ka'u Road baseyard exceled in their internal control and inventory management documentation. Inventory tested at Ka'u Road baseyard clearly demonstrated compliance with County policies and procedures and best practice. We are pleased to report that the Department of Public Works Highway Maintenance Division (Division) has taken a proactive role in strengthening certain internal controls we identified as weaknesses during the course of the audit. Inventory on hand at Ka'u Road Photo courtesy of the Office of the Legislative Auditor We sincerely appreciate the cooperation exhibited by the Division and their willingness to implement many of our recommendations. For instance, the Division has asserted they have already: • established and implemented procedures to include a proactive inventory process; • distributed the general Inventory Procedures Manual (January 1983) to all baseyards; • performed an independent inspection to verify the items existence and disposal condition before items are disposed of; • provided copies of inventory movements to the Highway Maintenance Administration for closer review to identify systematic problems; • documented authorized equipment loans within the Division; • improved safeguarding procedures after working hours and call -outs; • improved monitoring practices to include weekly preventative maintenance schedule; and • recorded inventory and resolved most discrepancies identified as a result of the audit during the subsequent FY2015-16 year-end inventory count. We will follow up at the appropriate time to determine whether and to what extent recommendations have been implemented. DPW Highway Maintenance Division Inventory Management: Commendations & Achievements 18