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Aaron S.Y.Chung OF Bonnie S.Nims,CLAP <br /> Council Chair Legislative Auditor <br /> Hawai'i County Council <br /> Business Address <br /> 120 Pauahi St. <br /> Suite 309 <br /> Guuf� of Paftlalili Hilo,Hawai'i 96720 <br /> OFFICE OF THE LEGISLATIVE AUDITOR <br /> 25 Aupuni Street Hilo, hfaivai'i 96720 (808)961-8386 Fax(808)961-8905 <br /> June 26, 2019 <br /> Aaron S. Y. Chung, Council Chair <br /> Members of the Hawai'i County Council <br /> Hawai'i County Council <br /> 25 Aupuni Street <br /> Hilo, Hawai'i 96720 <br /> Dear Chair Chung 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 Fiscal Year 2019-2020 annual audit plan. This provision requires our <br /> Office to transmit an annual auditp Ian to the Hawai'i County Council and the Mayor. The <br /> purpose of the audit plan is to identify particular agencies, departments, funds,programs, or <br /> other matters we have scheduled for audit in the fiscal year. Our annual audit plan includes four <br /> performance audits,three follow up audits, coordination of the financial statement and federal <br /> single audit of the County of Hawai'i with a contracted CPA firm. In addition, we will consider <br /> County-wide surprise cash counts and ongoing monitoring of County-issued purchasing cards <br /> and travel expenditures. <br /> Our audit plan facilitates an efficient allocation of limited audit resources on a risk-basis, <br /> provides a flexible mechanism for managing competing audit needs, eliminates the potential <br /> overlapping of audits with other audit organizations, and provides a sound foundation for <br /> obtaining sufficient budgetary funds required to execute our mission. <br /> Our Office is committed to maintaining a collaborative partnership with the County Council and <br /> the Mayor's Office. Futhermore,we would like to acknowledge the professionalism and <br /> cooperation extended to our Office by County agencies and departments in the past and we look <br /> forward to the upcoming year of audit coverage and services to the County of Hawai'i. <br /> Comm. No. <br /> Ref.To- <br /> Ref. Date <br /> Hawaii County is an Equal Opportunity Provider and Employer <br />