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Fiscal Year 2018-2019 <br />=,60y r mum <br />County of Hawai"i <br />Office of the Legislative Auditor <br />Bonnie Nims, CLAP, Legislative Auditor <br />June 26, 2018 <br />Aloha, <br />It is our mission to serve the County Council and citizens of Hawai"i County by promoting accountability, <br />fiscal integrity, and openness in local government. Through performance and financial audits of County <br />agencies and programs, we examine the use of public funds, evaluate operations and activities, and <br />provide findings and recommendations to elected officials and citizens in an objective manner. Our work is <br />intended to assist County government and its management of public resources, delivery of public services, <br />and stewardship of public trust. <br />I am pleased to present the Office of the Legislative Auditor's annual audit plan for fiscal year 2018-2019. <br />The purpose of the audit plan is to identify particular County agencies, departments, funds, programs, or <br />other matters we have scheduled for audit in the fiscal year. Our annual audit plan includes five <br />performance audits and three follow up audits. We also coordinate the financial statement and federal <br />single audit of the County of Hawaii with a contracted CPA firm. In addition, we may also consider County- <br />wide surprise cash counts and ongoing monitoring of County -issued purchasing cards and travel <br />expenditures. <br />This audit plan facilitates an efficient allocation of limited audit resources on a risk -basis; provides a flexible <br />mechanism for managing competing audit needs; eliminates the potential overlapping of audits with other <br />audit organizations, and provides a sound foundation for obtaining sufficient budgetary funds required to <br />execute our mission. <br />Respectfully, <br />Bonnie Nims, CGAP <br />Legislative Auditor <br />