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Valerie T.Poindexter -.- Bonnie S.Nims,CGAP <br /> ='oacv.0F`l9h`'•., Legislative Auditor <br /> Chair&Presiding Officer ;.o. ;, .q,� g <br /> Council District 1 : ` - ' 444. <br /> • /�:� ,kms - <br /> ri _ Business Address <br /> •�'�,8r'T °;��`. <br /> 1266 Kamehameha Avenue <br /> 4 e°; A Suite A-8 <br /> Hilo,Hawaii 96720 <br /> Gurtff of �. afuxai`t <br /> OFFICE OF THE LEGISLATIVE AUDITOR <br /> 25 Aupuni Street Hilo,Hawai`i 96720 * (808)961-8386 * Fax(808)961-8905 <br /> website:http://hari'aiicountv.gov e-mail:publiclaou,co.hmi'aii.hi.us <br /> August 25, 2017 f- , <br /> sem. <br /> • C, y <br /> The Honorable Valerie T. Poindexter, Council Chairperson and 1." Q-‹ <br /> Members of the Hawai`i County Council <br /> Hawai`i County Council >nl <br /> 25 Aupuni Street cv _> <br /> Hilo, Hawai`i 96720 v <br /> Dear Chair Poindexter and Council Members, <br /> In accordance with Hawai`i County Charter Section 3-18(d)(2), attached is the Office of the <br /> Legislative Auditor's report of our audit of cash handling at the Department of Water Supply. <br /> The purpose of the audit was to determine whether DWS implemented internal controls over <br /> water receipts to prevent, detect, and deter fraudulent transactions. We evaluated if these <br /> internal controls followed best practices. <br /> Department of Water Supply's water receipts cash handling process lacks significant internal <br /> controls including adequate segregation of incompatible duties and independent review and <br /> monitoring. Due to these internal control weaknesses, our audit could not determine if all cash <br /> received was deposited. We did not identify any instances of fraud or misappropriations during <br /> our testing. <br /> If you need any further information, please let me know. We would like to thank the Department <br /> of Water Supply staff for their assistance and cooperation during this audit. We greatly <br /> appreciate all of their valuable time and efforts spent on providing us information. <br /> Respectfully, <br /> . /1 -.- <br /> Bonnie S. Nims, CGAP r� <br /> Legislative Auditor <br /> m <br /> cc: Harry Kim, Mayor �• � . <br /> Ref. FC8-1017 <br /> Ref• To:®sate AFP 0 <br />